Analisis Kinerja Internal, Balance Scorecard Dan Pengembangan Keuangan Mikro Berkelanjutan (Studi Pada Lembaga Perkreditan Desa Di Provinsi Bali)

Starting in 1984 Bali\u27s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL

Computer Anxiety Dalam Konteks Pendidikan Akuntansi

The development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level

Auditors Experience as Moderating Effect Investigative Abilities and Understanding of Red Flags on Fraud Detection

This study was aimed to examine the auditor's experience as moderating to the effect of investigative abilities and understanding of red flags on fraud detection. There are several factors that affect the detection of fraud is the investigative ability and red flags. But these factors have an inconsistent effect, and it is suspected that this is moderated by the auditor's experience. This research was conducted at the state development audit agency (BPKP) province of Bali in 2019. The number of samples taken was 83 auditors who were willing to participate in this study. The sample in the study was determined by purposive sampling method. The data analysis technique used is Partial Least Square (PLS) analysis. Based on the results of the study it was found that higher investigative abilities make better the detection of fraud. The higher red flags, make better the fraud detection. The higher of auditor's experience, make better the fraud detection. The more experienced of the auditor, can be stronger the effect of investigative abilities on fraud detection. The auditor's experience is not able to moderate the effect of understanding of red flags on fraud detection, with R-square value (R2) of 82.3%

Case-based Accounting Learning Strategies

This study aims to obtain empirical evidence of differences in student learning outcomes. They apply case-based learning with students who do not apply case-based learning. The research method used was an experiment with true experimental design research design, pre-test post-test control group. Two groups were observed, namely the control group and the treatment group. Case-based learning for financial accounting courses is applied to accounting students in the accounting study program at the Faculty of Economics, Warmadewa University semester 2018/2019. The sample was obtained by convenience sampling method. The data analysis technique used was the independent sample t-test. The results showed the case-based learning strategy in financial accounting courses was effective in increasing student's understanding of the teaching and learning process. The student's perceptions of case-based learning strategies in financial accounting courses indicate most students perceive case-based learning strategies enhance learning and the level of effective acceptance from classes applying the case method