Ejournal Universitas Warmadewa
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ACCOUNTABILITY OF NOTARY/LAND DEED OFFICIAL FOR TRANSACTION OF LAND SALE AND PURCHASE BASED ON FAKE EVIDENCE
No full textNotary/PPAT accountability is a form of responsibility carried out by a Notary/PPAT legally for a certain action against his position, duties and authority in making an authentic deed. In a land sale and purchase transaction, when pouring all forms of data provided by the parties, if there is a sale and purchase of land based on fake document evidence to transfer ownership rights to other people's land which is not actually being traded. In this case the Notary/PPAT is not properly positioned as a party to this case, because the Notary/PPAT where all products issued by a Notary/PPAT are based on Law Number 30 of Year 2004. Meanwhile, the legal consequences of land sale and purchase agreements based on forged documentary evidence are that a deed only has the power of proof as a private deed. This study uses a normative legal method, using a case approach, statutory approach, and legal conceptual approach with primary, secondary and tertiary legal materials. The conclusion of this study is that a Notary/PPAT cannot be said to have committed a violation of the making of the Sale and Purchase Deed, because what is stated in a Notary deed is the will of the parties, and as a legal consequence of the land sale and purchase agreement based on forged documentary evidence, namely the deed becomes legally flawed because it is based on manipulative documents.
 
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI
No full textThis research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures
PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MODERASI
No full textAudit quality has an important relationship with business sustainability because it can make financial reports trustworthy and become the basis for decision making and encourage increased business profitability. There are inconsistencies in the results of previous research on the influence of auditor experience on audit quality, so it is estimated that the competence of the auditor is able to moderate the relationship between the two. The aim of this research is to obtain empirical evidence regarding the influence of auditor experience on audit quality and to prove whether competence is able to moderate the relationship between auditor experience and audit quality. The population in this study were all auditors who worked at Public Accounting Firms (KAP) in Bali Province. The sampling method in this research was a non-probability sampling method with a purposive sampling technique, so that the number of respondents was 52 auditors. The data in this study was tested using the Moderated Regression Analysis (MRA) technique. The research results show that the auditor's experience has a positive effect on audit quality. The research results also found that competency was able to moderate the influence of experience on audit quality.
Keywords: experience, competency, audit qualityKualitas audit memiliki kaitan penting dengan keberlangsungan usaha karena mampu menjadikan laporan keuangan dipercaya dan menjadi dasar pengambilan keputusan serta mendorong peningkatan profitabilitas usaha. Adanya inkonsistensi hasil penelitian sebelumnya pada pengaruh pengalaman auditor pada kualitas audit, sehingga diperkirakan bahwa kompetensi yang dimiliki auditor mampu memoderasi hubungan keduanya. Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh pengalaman auditor terhadap kualitas audit serta untuk membuktikan apakah kompetensi mampu memoderasi hubungan antara pengalaman auditor dengan kualitas audit. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Provinsi Bali. Metode penentuan sampel dalam penelitian ini adalah metode nonprobability sampling dengan teknik purposive sampling, sehingga diperoleh jumlah responden sebanyak 52 auditor. Data dalam penelitian ini diuji dengan teknik Moderrated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengalaman auditor berpengaruh positif pada kualitas audit. Hasil penelitian juga menemukan kompetensi mampu memoderasi pengaruh pengalaman pada kualitas audit.
 
Profitabilitas, Likuiditas, Senioritas Direktur Utama Dan Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
No full textTaxes are obligatory contributions owed by a taxable person or corporate taxpayer to the state. Taxation is one of the burdens for companies that can reduce their profits. Therefore, the company will make an effort to be able to efficiently reduce the corporate tax burden. One of the efforts that the company can make is tax avoidance. This research is aimed at finding out the effect of profitability, liquidity, and seniority of the president of the board on tax avoidance with firm size as a moderation variable. Sampling in this study uses purposive sampling techniques. In this study, there were 7 property and real estate companies and 35 samples. The data used in this study is obtained from secondary data that uses data from the financial statements of property and real estate companies listed on the Indonesian Stock Exchange in 2018–2022. The results of this study show that partially profitability has no effect on tax avoidance, while liquidity and seniority of the president of the board have a negative and significant effect on tax avoidance. Simultaneously, profitability, liquidity, and seniority of the president of the board have an effect on tax avoidance. The firm size moderation variable is unable to moderate the effect of profitability on tax avoidance, the effect of liquidity on tax avoidance, and the effect of the seniority of the president of the board on tax avoidance
Investigating Buying-Selling Communication Patterns in The Kangean Community at Kalikatak Market: An Ethnographic Communication Approach
No full textThis research aims to investigate the communication dynamics within the Kangean community during buying and selling activities at Kalikatak Market, employing an ethnographic communication approach. Through participant observation and interviews, the study explores communication strategies, language variations, linguistic codes, and cultural norms prevalent in these interactions. Data collection involved attentive listening, recording, and note-taking during market interactions, supplemented by a reflective introspective method to engage both researcher and respondents in communication patterns. The speech data collected was transcribed, condensed, categorized, and validated, leading to the interpretation of findings represented in a visual scheme illustrating communication dynamics. The study reveals the predominant use of the Kangean Dialect Malay Language (KDML) with the ako-kao language variety in buying and selling interactions, along with the role of non-verbal cues as signals and linguistic codes reflecting cultural identity. Additionally, cultural norms emphasizing sincerity, attentiveness, and honesty were observed. This research provides valuable insights into the communication patterns within the Kangean community at Kalikatak Market, shedding light on the intricacies of social interaction in a marketplace setting and suggesting avenues for further exploration
An Error Analysis Of Communicative Effect Taxonomy Of The Tenth Grade Students’ Writing Of Descriptive Text
No full textThe purpose of this research analyzes the errors that students in the tenth grade experienced when writing descriptive texts for the communicative effect taxonomy. The findings indicated the students made both global and local errors in communicative effect taxonomy. The most frequently local errors produced by the students which consist of 44 or 57, 14%, that consist of 4 kinds; noun and verb with total error 28 or 36, 36%, article with the total error 14 or 18, 18%, quantifier with the total error 1 or 1, 29% and auxiliary with the total error 1 or 1, 29%., followed by global error with the total error 33 or 42, 85 error. Intralingual was the highest frequentcy of the students, response with the frequency of source was 26 or 31,70%, interlingual was 24 or 29,26%, context of learning was 24 or 29,26% and communication strategy was 8 or 9,75%
Expressive Speech in the Comment Column on the Instagram Account @infopku
No full textThe aim of this research is to find out and describe the expressive speech used by netizens in the comment’s column of the Instagram account @infopku_. This research uses a qualitative descriptive methodology. The data source in this research is comments on the Instagram post @infopku_ on Wednesday 08 May 2024 regarding "Traditional Market Parking Fees in Pekanbaru Drop to Rp. 1000". The data collection technique is documentation, listening and taking notes. The data analysis used is content analysis. The results of the analysis show that in the Instagram comment column @infopku_ there are a number of expressive utterances consisting of thanking, praising, forgiving, blaming, congratulating, complaining, and hoping. Expressive speech acts of praise dominate more than other expressive speech acts. In this case, netizens praised the mayor's decision to reduce parking rates in traditional market areas, which greatly benefits the community
The Challenge of Mastering Arabic Language and Its Relation to the Ability to Read Kitab Kuning among Students in Tapal Kuda Islamic Boarding School
No full textArabic language (AL) proficiency is a crucial element in understanding classical Islamic texts, or Kitab Kuning (KK), and plays a central role in the curriculum of pesantren (Islamic boarding schools). However, students often face difficulties mastering Arabic due to its complex grammar and vocabulary. This study aims to identify the challenges faced in mastering Arabic and the relationship between Arabic proficiency and the ability to read KK among students, particularly in Pesantren in Tapal Kuda region. This research employs a descriptive qualitative method. Data were collected from members of pesantren families in Tapal Kuda region, including Kyai, Nyai, Ning, Lora, pesantren administrators, as well as teachers (Ustadz and Ustadzah) and students. Data collection was carried out through observation and conversation methods with recording and note-taking techniques, as well as reflective introspective methods. Interviews were conducted to explore factors influencing Arabic proficiency and its impact on the ability to read KK. The collected data were analyzed through reduction, classification, verification, tabulation, and interpretation. The study's findings indicate that: 1) Arabic serves as an academic identity of pesantren; 2) Arabic is a central medium in KK; 3) Issues related to Arabic proficiency in the context of KK. Besides, the research findings include several factors and recommendations, namely; 1) factors impeding Arabic mastery include limited access to adequate educational resources, ineffective teaching methods, and variations in students' educational backgrounds; and 2) the findings suggest that the ability to read KK is significantly affected by the level of Arabic proficiency, particularly in aspects of grammar and vocabulary understanding. This study is expected to contribute to the development of more effective Arabic teaching strategies in pesantren and improve students' abilities to read and comprehend KK
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI
No full textThis study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds.Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, pemahaman undang-undang dan sistem pengandalian internal desa terhadap akuntabilitas pengelolaan dana desa dengan asas tri pantangan sebagai variabel moderasi. Penelitian ini mengunkan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner yang dibagikan secara langsung pada responden. Jumlah sampel dalam penelitian ini sebanyak 94 sampel dari 12 kantor desa di Kecamatan Salam Kabupaten Magelang. Pengambilan sampel menggunakan teknik purposive sampling yaitu teknik pengambilan sampel berdasarkan pertimvangan sasaran tertentu. Penelitian ini mendapat hasil bahwa pemahaman akuntansi tidak berpegaruh terhadap akuntabilitas sedangakan untuk pemahaman undang-undang dan sistem pengendalian internal berpengaruh positif terhadap akuntabilitas pengelolaan dana desa. Asas tri pantangan tidak dapat memoderasi pemahaman akuntansi, pemahaman undang-undang dan sistem pengendalian terhadap akuntabilitas pengelolaan dana desa
Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance
No full textCompetition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
Persaingan dunia bisnis dan industri menuntut manajer perusahaan untuk menata sistem organisasi menjadi lebih efektif dan efisien. Sistem akuntansi manajemen dan desentralisasi yang diterapkan perusahaan dan adanya kondisi lingkungan yang tak pasti juga ikut memberikan dampak bagi perusahaan. Penelitian ini bertujuan menganalisis pengaruh sistem akuntansi manajemen, desentralisasi, dan ketidakpastian lingkungan terhadap kinerja manajerial. Populasi dalam penelitian ini adalah para manajer di perusahaan Telekomunikasi wilayah Papua. Pengambilan sampel dalam penelitian ini merupakan desain non probability sampling dengan teknik quota sampling yang diperoleh menggunakan instrumen berupa kuisioner yang didistribusikan secara langsung sebanyak 34. Metode analisis data dalam penelitian ini menggunakan analisis Struktural Equation Model (SEM)-PLS. Hasil Penelitian menunjukkan bahwa desentralisasi dapat mempengaruhi kinerja manajerial namun sistem akuntansi manajemen yang diterapkan tidak mampu memberikan dampak signfikan terhadap kinerja manajerial. Sementara itu, kondisi ketidakpastian lingkungan sebagai variabel moderasi juga tidak mampu mempengaruhi hubungan desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajerial.
Kata kunci: Desentralisasi, Sistem Akuntansi Manajemen, Ketidakpastian Lingkungan, Kinerja Manajeria