Aplikasi Akuntansi “Friendly” untuk Mengatasi Masalah Penysunan Laporan Keuangan BUMDes

The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes.The ownership of village institutions is jointly controlled with the aim of improving the community's economic standard of living, one of which is through Village Owned Enterprises (BUMDes). BUMDes partners in Selulung Village and Belantih Village face obstacles with the implementation of bookkeeping or accounting. The partner problems, are: (1) Due to the lack of knowledge in recording transactions and preparing financial statements, (2) There is no partner awareness to fix financial management so that it can solve financial problems, (3) Partners do not have the knowledge of financial management about how to separate business finances from personal (household) finances. The solutions offered related to problem solving for BUMDes partners are: (1) Provide counseling activities regarding the importance of orderly administration in running BUMDes business, (2) Provide training activities for preparing financial reports with accounting applications namely “Friendly”. Analysis through the distribution of questionnaires to participants to obtain an overview related to the benefits of the training seen from the material got score 4.67 which was close to very good, the delivery of material with score 4.53 was also almost very good, the application made a score of 5 was very good. Until now, improvements and application trials are continuously being carried out so that they can be directly applied to each BUMDes

PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI DI KOTA DENPASAR

Abstract The research is aimed at: 1).testing the effect of ntellectual Quotient, Emotional Quotient and Spiritual Quotient, on ethichal attitudes of university accounting student simultaneously or partially at Denpasar; 2). Testing variable that has dominant effectt. The type research is explanatory research. Analysis method to test the hypothesis is by using multiple linier regression, simultaneous test and partial test. The data consist of primer, data with a total 100 respondents which determined by using simple purposive sampling. The result of multiple regression test shows that by using simultaneous or partial test indicated the Intellectual Quotient, Emotional Quotient, and Spiritual Quotient variable have positive and significant effect towards student ethical attitudess. And based on partial test showed that the Spiritual Quotient variable has the most dominant effect towards student ethical attitudes. Keywords: intellectual intelligence, emotional and spiritual intelligence, ethics, ethichal attitudes Abstrak Penelitian ini bertujuan untuk: 1) .menguji efek ntellectual Quotient, Emotional Quotient dan Spiritual Quotient, pada Universitas akuntansi secara bersamaan atau sebagian di Denpasar; 2). Menguji variabel yang memiliki efek dominan. Jenis penelitian adalah penelitian deskriptif. Metode analisis untuk menguji hipotesis ini adalah dengan menggunakan beberapa regresi linier, uji simultan dan uji parsial. Data terdiri dari primer, data dengan total 100 responden yang ditentukan dengan menggunakan sampling purposive sederhana. Hasil beberapa tes regresi menunjukkan bahwa dengan menggunakan simultan atau parsial tes menunjukkan ntellectual Quotient, Emotional Quotient dan Spiritual Quotient variabel memiliki efek positif dan signifikan terhadap sikap etis mahasiswa. Dan berdasarkan tes parsial menunjukkan bahwa variabel Spiritual Quotient memiliki efek yang paling dominan terhadap sikap etis siswa. Kata Kunci: Kecerdasan Intelektual, Kecerdasan Spiritual dan Emosional, Etika, Sikap Eti

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, KAPASITAS INDIVIDU, DAN KOMITMEN ORGANISASI TERHADAP KESENJANGAN ANGGARAN (BUDGETARY SLACK) PADA ORGANISASI PERANGKAT DAERAH KABUPATEN TABANAN

Anggaran merupakan bagian penting dalam perusahaan atau organisasi sektor publik. Daruratnya fungsi anggaran sebagai perencana dan pengendali perusahaan menjadikan penganggaran sebagai area penting bagi keberhasilan organisasi/perusahaan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh partisipasi anggaran, kejelasan sasaran anggaran, kapasitas individu, dan komitmen organisasi terhadap kesenjangan anggaran (budgetary slack). Penelitian ini dilakukan pada organisasi perangkat daerah Kabupaten Tabanan. Populasi dalam penelitian ini adalah kepala dinas, sekretaris, kepala sub bagian keuangan, dan kepala sub bagian perencanaan dan pelaporan dengan jumlah seluruh populasinya yaitu 172 responden yang tersebar di seluruh unit kerja perangkat daerah Kabupaten Tabanan. Sampel dalam penelitian ini mengguanakan metode non probability sampling dengan cara purposive sampling. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik analisis yang digunakan yaitu regresi linier berganda. Hasil analisis dari penelitian ini menunjukkan partisipasi anggaran, kejelasan sasaran anggaran, kapasitas individu, dan komitmen organisasi berpengaruh negatif terhadap kesenjangan anggaran (budgetary slack)

Pengaruh Return on Assets, Price Earning Ratio dan Economic Value Added terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017

The information that can be used as a benchmark for the level of return of the company being investigated is ROA, PER and EVA. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period. By using as many as 35 companies as a sample determined by the purposive sampling method. Data collection is done by studying the documentation. Analysis of the data used is multiple linear regression analysis. Before carrying out multiple linear regression analysis, first do the classical assumption test which includes normality test, multicollinearity test, autocorrelation test, heteroscedasticity test. The results of this study indicate that ROA has a significant effect on Stock Return, PER does not have a significant effect on Stock Return and Eva also has no significant effect on Stock Return. Keywords: Return On Assets (ROA); Price Earning Ratio (PER); Economic Value Added (EVA) Informasi-informasi yang dapat digunakan sebagai tolak ukur tingkat return saham perusahaan yang diteliti adalah ROA, PER dan EVA. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Dengan menggunakan sebanyak 35 perusahaan sebagai sampel yang ditentukan dengan metode purposive sampling. Pengumpulan data yang dilakukan dengan telaah dokumentasi. Analisis data yang digunakan adalah analisis regresiolinier berganda. Sebelum melakukan analisis regresi linier berganda, terlebih dahulu melakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinier, uji autokorelasi, uji heteroskedastisitas. Hasil penelitian ini menunjukkan bahwa ROA berpengaruh signifikan terhadap Return Saham, PER tidak berpengaruh signifikan terhadap Return Saham dan Eva juga tidak berpengaruh signifikan terhadap Return Saham. Kata Kunci: Return On Assets (ROA); Price Earning Ratio (PER); Economic Value Added (EVA

Pengungkapan Sustainability Report dan Firm Value

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Valu

Pengaruh Pengalaman Kerja, Kompetensi, dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderasi (Pada Kantor Akuntan Publik Provinsi Bali)

Hasil penelitian ini menunjukan bahwa (1) Pengalaman Kerja tidak berpengaruh positif dan signifikan terhadap Kualitas Audit Pada Kantor Akuntan Publik Provinsi Bali. Hal ini ditunjukan dengan hasil uji-t dijelaskan bahwa tingkat signifikansi 0,460> 0,05 yang berarti bahwa variabel Pengalaman Kerja tidak berpengaruh signifikan terhadap Kualitas Audit Pada Kantor Akuntan Publik Provinsi Bali. (2) Variabel Kompetensi berpengaruh signifikan terhadap Kualitas Audit. Hal ini ditunjukan dengan hasil uji-t dijelaskan bahwa tingkat signifikansi 0,039< 0,05, yang berarti bahwa variabel Kompetensi berpengaruh signifikan terhadap Kualitas Audit. (3) Variabel Independensi tidak berpengaruh signifikan terhadap Kualitas Audit. Hal ini ditunjukan dengan hasil uji-t dijelaskan bahwa tingkat signifikansi 0,387> 0,05, yang berarti bahwa variabel Independensi tidak berpengaruh signifikan terhadap Kualitas Audit. (4) Etika Auditor memoderasi pengaruh Pengalaman Kerja terhadap Kualitas Audit. Hal ini ditunjukan dengan hasil uji-t memiliki nilai Beta sebesar 0,258 dan nilai Sig. sebesar 0,013, yang berarti bahwa bahwa Etika Auditor memoderasi pengaruh Pengalaman Kerja terhadap Kualitas Audit. (5) Etika Auditor memoderasi berpengaruh Kompetensi terhadap Kualitas Audit Pada Kantor Akuntan Publik Provinsi Bali. nilai Beta sebesar 0,275 dan nilai Sig. sebesar 0,011, yang berarti bahwa Etika Auditor memoderasi pengaruh Kompetensi terhadap Kualitas Audit. (6) Etika Auditor memoderasi berpengaruh Independensi terhadap Kualitas Audit Pada Kantor Akuntan Publik Provinsi Bali. Hal ini ditunjukan dengan hasil uji-t memiliki nilai Beta sebesar 0,249 dan nilai Sig. sebesar 0,022, yang berarti bahwa Etika Auditor memoderasi pengaruh Pengalaman Kerja terhadap Kualitas Audit.The results of this study show that (1) Work Experience has no positive and significant effect on audit quality at public accounting firms in Bali province. This is indicated by the results of the t-test explained that the significance level of 0.460> 0.05 which means that the Work Experience variable has no significant effect on the Quality of Audits at the Public Accounting Firm of Bali Province. (2) Competency Variables have a significant effect on audit quality. This is indicated by the results of the test-t explained that the significance level> is 0.039< 0.05, which means that the Competency variable has a significant effect on audit quality. (3) The independence variable has no significant effect on audit quality. This is indicated by the result of the test-t has a Beta value of 0.258 and a Sig value. 0.013, which means that auditor ethics moderates the effect of work experience on audit quality. (5) Auditor Ethics moderates the effect of Competence on Audit Quality at Public Accounting Firms of Bali Province. Beta value of 0.275 and Sig value. 0.011, which means that auditor ethics moderates the effect of competence on audit quality. (6) Auditor Ethics moderates the effect of Independence of Audit Quality in Public Accounting Firms of Bali Province. This is indicated by the result of the test-t has a Beta value of 0.249 and a Sig value. 0.022, which means that Auditor Ethics moderates the effect of Work Experience on Audit Quality

Akuntabilitas Pengelolaan Alokasi Dana Desa di Kecamatan Abiansemal Kabupaten Badung

This study aims to examine the effect of the planning, implementation, accountability, and supervision on the accountability of village fund allocation management in Abiansemal. The population are government officers in 18 villages of Abiansemal with 72 people as using purposive sampling. The type of data used is quantitative data and analyzed by multiple linear regression. The results shows that the planning, implementation, and accountability have positive effect on the management of village fund allocations, but the supervision does not have positive effect on the management of village fund allocations in Abiansemal, Badung.  Penelitian ini bertujuan untuk menguji pengaruh tahap perencanaan, pelaksanaan, pertanggung jawaban, dan pengawasan terhadap akuntabilitas pengelolaan alokasi dana desa di Kecamatan Abiansemal. Populasi adalah perangkat desa di 18 desa Kecamatan Abiansemal dengan72 orang sebagai sample melalui sampling purposive. Jenis data yang digunakan adalah data kuantitatif dan dianalisis dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa tahap perencanaan, pelaksanaan, dan pertanggungjawaban berpengaruh positif terhadap pengelolaan alokasi dana desa namun tahap pengawasan tidak berpengaruh positif terhadap pengelolaan alokasi dana desa di Kecamatan Abiansemal Kabupaten Badung. &nbsp

Pengaruh Profesionalisme Badan Pengawas, Moralitas Individu, Kesesuaian Kompensasi dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada LPD Se-Kecamatan Mengwi, Kabupaten Badung)

This study entitled "The Effect of Professionalism of the Supervisory Body, Individual Morality, Compensation Suitability and Organizational Commitment to the Tendency of Accounting Fraud (Empirical Study at LPDs in Mengwi District, Badung Regency), which aims to test empirically the effect of each variable, namely the Professionalism of the Supervisory Body. Individual Morality, Compensation Compensation and Organizational Commitment to Accounting Fraud Tendencies. The samples were determined by using purposive sampling method. The population in this study were 38 LPDs in Mengwi District, Badung Regency with a sample of 152 respondents. The method of analysis in this study is multiple linear regression analysis, with the form of the regression equation obtained Y = 53.015 - 0.245X1 - 0.211X2 - 0.213X3 - 0.273X4, which means that all regression coefficients affect the dependent variable (Y). The results of data analysis indicate that the professionalism of the supervisory body, individual morality, suitability of compensation and organizational commitment have a negative effect on the tendency of accounting fraud in LPDs in Mengwi District, Badung Regency.Penelitian ini berjudul “Pengaruh Profesionalisme Badan Pengawas, Moralitas Individu, Kesesuaian Kompensasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pada LPD Se-Kecamatan Mengwi, Kabupaten Badung), yang bertujuan untuk menguji secara empiris pengaruh masing-masing variabel yaitu Profesionalisme Badan Pengawas, Moralitas Individu, Kesesuaian Kompensasi dan Komitmen Organisasi terhadap Kecenderungan Kecurangan Akuntansi. Penentuannsampel dilakukan dengan metode Purposive Sampling. Populasi dalam penelitian ini adalah sebanyak 38 LPD di Kecamatan Mengwi, Kabupaten Badung dengan sampel responden sebanyak 152 responden. Metode analisis dalam penelitian ini merupakannanalisis regresi linear berganda, dengan bentuk persamaan regresi yang diperoleh Y=53,015 - 0,245X1 - 0,211X2 - 0,213X3 - 0,273X4 yang berarti seluruh koefisien regresi berpengaruh terhadap variabel dependen (Y). Hasil analisis data menunjukan bahwa profesionalisme badan pengawas, moralitas individu, kesesuaian kompensasi dan komitmen organisasi berpengaruh negatif terhadap kecenderungan kecurangan akuntansi pada LPD Se-Kecamatan Mengwi, Kabupaten Badung

PENGARUH TIME PRESSURE, TINDAKAN SUPERVISI, AUDIT RISK, MATERIALITAS, PROSEDUR REVIEW, DAN KESADARAN ETIS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI BPK-RI PERWAKILAN BALI

Abstract The purpose of this study was to examine the effects of time pressure, audit risk, materiality, review procedures, and ethical awareness of premature termination of audit procedures. The research was conducted at BPK-RI Bali Representative. The number of samples used were 50 respondents. Data analysis techniques used in this study are instrument test, classical assumption test, and multiple linear regression analysis. Time pressure test results have a positive effect on premature termination of audit procedures. Supervision actions have a negative effect on premature termination of audit procedures. Audit risk positively affects the premature termination of audit procedures. Materiality positively affects premature discontinuation of audit procedures. Review procedures negatively impact the premature termination of audit procedures. Ethical awareness negatively affects the premature discontinuation of audit procedures. Keywords: time pressure, supervision actions, audit risk, materiality, review procedures, ethical awareness, premature discontinuation of audit procedure