44 research outputs found
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, ETIKA, DAN ROLE STRESS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR BPK RI PERWAKILAN PROVINSI BALI
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This research was conducted with the aim to obtain empirical evidence of the influence of professional Skepticism, Independence, competence, ethics, and the Role of Stress on quality auditing at Kantor BPK RI Perwakilan Provinsi Bali. This research was conducted at Kantor BPK RI Perwakilan Provinsi Bali located at Panjaitan No. 2 Sumerta Kelod, Denpasar. The object in this research is the quality of the audit at the Kantor BPK RI Perwakilan Provinsi Bali. Determination of the sample the sampling technique used was saturated. Data collection methods used in this research is a survey method using a detailed questionnaire. Analytical techniques used multiple linear analysis is a technique previously done test validity, reliability test, test the assumptions of normality test, such as the classic test for multicollinearity test, and heterokedastisitas. Results of the study prove that (1) the auditor's Professional Scepticism positive effect to the quality of the audit Kantor BPK RI Perwakilan Provinsi Bali. (2) The independence of the auditors audit on quality positively influential Kantor BPK RI Perwakilan Provinsi Bali. (3) The competence of the auditor's positive effect on quality of audit Kantor BPK RI Perwakilan Provinsi Bali. (4) The ethics of Auditors a positive effect to the quality of the audit Kantor BPK RI Perwakilan Provinsi Bali. (5) The auditor Role Stress effect negatively to the Kantor BPK RI Perwakilan Provinsi Bali.
Keywords: Professional skepticism, independence, competence, ethics, role stress, quality audits
Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh Skeptisme Profesional, Independensi, Kompetensi, Etika, Dan Role Stress Terhadap Kualitas Audit. Kantor BPK RI Perwakilan Provinsi Bali. Penelitian ini dilakukan pada Kantor BPK RI Perwakilan Provinsi Bali yang beralamat di Jalan Panjaitan No. 2 Sumerta Kelod, Denpasar. Objek dalam penelitian ini adalah kualitas audit pada kantor BPK RI Perwakilan Provinsi Bali. Penentuan sampel yang digunakan adalah teknik sampling jenuh. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan menggunakan kuisioner. Teknik analisis yang dipakai adalah teknik analisis linear berganda yang sebelumnya dilakukan uji validitas, uji reliabilitas, uji asumsi klasik seperti uji normalitas, uji multikolinearitas, dan uji heterokedastisitas.Hasil penelitian membuktikan bahwa (1) Skeptisme Profesional auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (2) Independensi auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (3) Kompetensi auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (4) Etika auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (5) Role Stress auditor berpengaruh negatif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali.
Kata Kunci: skeptisme profesional, independensi, kompetensi, etika, role stress, kualitas audi
Understanding the Antecedents and Consequences of Sustainable Competitive Advantage: Testing Intellectual Capital and Organizational Performance
No full textThis study aimed to investigate the relationship between intellectual capital (human capital, relational capital, and structural capital) and sustainable competitive advantage, and the relationship between sustainable competitive advantage and organizational performance. The sample used was 308 SMEs located in Denpasar, Bali Province, Indonesia. Data were collected using a questionnaire that was sent directly to the CEO of the SMEs. Data were analyzed using SEM-PLS with WarpPLS 8.0. The findings show that there is a significant positive relationship between each dimension of intellectual capital (human capital, relational capital, and structural capital) and sustainable competitive advantage. Sustainable competitive advantage is also significantly and positively related to organizational performance. This study contributes to the understanding of intellectual capital in the value creation process of SMEs in developing countries. This study also enriches the previously developed conceptualization of intellectual capital by proposing intellectual capital as an important variable underlying the sustainability practices of companies, which allows them to achieve superior performances
Development of Taro-based Products in the Dewi Catur Women's Farmer's Group, Catur Village Kintamani Bali
No full textThe taro processing is currently growing, producing a variety of products. Empowerment of rural communities to improve knowledge, skills and behavior requires a mentoring program. Catur village is close to Kintamani tourism object. Located 57.8 km from the provincial of Bali, the main livelihood of the Catur community is farming. Taro products that are in great demand. In addition to the nutritional content, the raw materials are also easy to obtain and the price is affordable. This service activity was carried out in the Dewi Catur women farmer group in Catur Village, Kintamani District, Bangli Regency, Bali Province, Indonesia. Taro products have been produced and marketed but are not yet intensive. The solution provides appropriate technology in processing taro products; provide knowledge of good processing methods, sanitation, product packaging, marketing, entrepreneurship and provide equipment assistance. The method used is active community participation and exploratory. The conclusion that can be drawn from this activity is that community service activities have been running smoothly. The group has mastered the technology for making bread, jam, nuggets and taro noodles up to 85%. It is necessary to provide further assistance to the group, the quality of taro product have a longer shelf life
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI
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The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21.
The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province
Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI
No full textPada tanggal 1 Juli 2016, Pemerintah menetapkan Undanng-Undanng No 11 Tahun 2016 tentang Pengampunan Pajak. Undang-Undang ini sempat beberapa kali mengalami penundaan, setelah adanya pembahasan yang alot di DPR sejak tahun 2015. Tidak tercapainya penerimaan pajak selama beberapa tahun terakhir menjadi pemicu diberlakkukannya undang-undang ini. Setelah pemerintah melihat bahwa penerimaan pajak masih rendah karena kurangnya kesadaran masyarakat dalam melapor pajak. Padahal pemerintah beberapa tahun terakhir sangat menggantungkan penerimaan negara dari hasil penerimaan pajak. Catatan Bank dunia, tercatat tax ratio Indonesia selama 2014 hanya sebesar 10,84% dari Gross DomestikBruto, sedangkan rata-rata tax ratio negara didunia adalah 14,81%. Jadi tingkat kolektibilitas pajak di Indonesia masih sangat kecil, sehingga cukup berat dalam menopang pembelanjaan negara. Adapun tujuan dari penelitian ini adalah:Untuk mengetahui manfaat tax amnesty sebagai upaya untuk menstimulus pendapatan nasional, untuk mengetahui besarnya sumbangan tax amnesty dalam meningkatkan penerimaan negara, menganalisis pengaruh beberapa faktor dalam upaya peningkatan penerimaan pajak pasca Tax amnesty. Pelaksanaan pengampunan pajak (Tax Amnesty) yang berakhir pada akhir maret 2017 berlangsung cukup baik. Tercatat hasilnya sebagai berikut: jumlah wajib pajak yang ikut tax amnesty sebanyak 974.058 pelaporan SPH, jumlah tersebut masih kecil dibandingkan dengan potensi pajak di tanah air. Jumlah penerimaan negara dari Tax amnesty adalah 107 Triliyun dari 1.104,9 total realisasi penerimaan pajak tahun 2016. Pasca Tax Amnesty maka point penting yang harus segera dilakukan adalah:Pemutahiran administrasi terkait manajemen data dan informasi dengan sistem IT yang terintegrasi dengan semua stakeholders, koordinasi penegakan hukum perpajakan melalui pemeriksaan, dan transpormasi kelembagaan
Kata kunci: Pasca tax amnesty, keterbukaan informasi antar lembaga, Pemeriksaan dan Pemutahiran sistem IT dan informasi data perpajaka
Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018
No full textThe research objective was to determine the effect of financial performance on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The number of samples is 9 companies over a period of 4 years, so the data is 36. The data source comes from secondary data in the form of annual financial reports that have been collected and published by the official website of the Indonesia Stock Exchange (IDX). Data analysis technique with multiple linear regression analysis. The results showed that the current ratio has no effect on stock returns, which is indicated by a significance value of 0.492 which is greater than 0.05, so H1 is rejected. Debt to Equity Ratio has no effect on Stock Return which is indicated by a significance value of 0.691 greater than 0.05, then H2 is rejected. Earning Per Share has an effect on Stock Return which is indicated by a significance value of 0.000 less than 0.05, then H3 is accepted. Return on Assets has an effect on Stock Return which is indicated by a significance value of 0.019 which is smaller than 0.05, then H4 is accepted.
Tujuan penelitian adalah untuk mengetahui Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2018. Jumlah sampel sebanyak 9 perusahaan selama periode 4 tahun, sehingga data berjumlah 36. Sumber data berasal dari data sekunder berupa laporan keuangan tahunan yang telah dikumpulkan dan dipublikasikan oleh website resmi Bursa Efek Indonesia (BEI). Teknik analisis data dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Current Ratio tidak berpengaruh terhadap Return Saham yang ditunjukkan dengan nilai signifikansi sebesar 0,492 lebih besar dari 0,05, maka H1 ditolak. Debt to Equity Ratio tidak berpengaruh terhadap Return Saham yang ditunjukkan dengan nilai signifikansi sebesar 0,691 lebih besar dari 0,05, maka H2 ditolak. Earning Per Share berpengaruh terhadap Return Saham yang ditunjukkan dengan nilai signifikansi sebesar 0,000 lebih kecil dari 0,05, maka H3 diterima. Return On Assets berpengaruh terhadap Return Saham yang ditunjukkan dengan nilai signifikansi sebesar 0,019 lebih kecil dari 0,05, maka H4 diterima.
 
Exploration of Human Resources (HR) Practices Based on Local Cultural Values in Cooperatives in Bali
No full textThe purpose of this study is to find out whether human resources (HR) practices in cooperatives in Bali have adopted Balinese cultural values. How Balinese cultural values are applied to HR practices in cooperatives in Bali has never been studied. The title of this research is Exploration of HR Practices Based on Local Cultural Values in cooperatives in Bali. The number of respondents 79 who are managers of cooperatives in Bali. The analytical technique used is statistical analysis techniques. The results of the study show HR practices in cooperatives in Bali have been implemented based on local Balinese cultural values with high criteria. It can be said that HR practices in cooperatives are in a strong category. The results of the identification of HR practices based on local culture which include (1) Dimensions of performance appraisal, (2) Dimensions of career development, (3) Dimensions of compensation, (4) Dimensions of training and development, (5) Dimensions of the selection process. Implementation of HR practices that are in accordance with Balinese Cultural Values, among others: HR practices contained in the concept of menyamabraya are reflected in the dimensions: performance appraisal, career development, and the selection process. HR practices contained in the concept taksu, namely in the selection and recruitment process, HR practices contained in the concept of jengah: Implemented in selecting and awarding compensation
THE STRATEGIC ROLE OF GREEN INTELLECTUAL CAPITAL AND GREEN INFORMATION ACCOUNTING TO IMPROVE DECISION-MAKING QUALITY
Get PDFThis study examines the relationship between each dimension of green intellectual capital namely, green human capital, relational capital, and structural capital as well as green accounting information, and quality in decision-making. A simple random sampling technique was used to select a sample of 185 manufacturing companies in Bali Province, Indonesia for this study. Questionnaires were sent to CEOs of companies chosen as part of the data collection process. Data analysis using SEM-PLS with WarpPLS 8.0 software. All aspects of green intellectual capital have a positive and significant relationship with the quality of decision-making. Additionally, green accounting information also reveals a significant positive relationship with decision-making quality. The findings suggest that intangible green assets and relevant environmental information become a strategic component in enhancing managerial decisions, especially in supporting sustainability goals. This study contributes to extending the natural resource-based view into decision-making theory by uniquely integrating green intellectual capital and green accounting information into a unified framework to enhance organizational decision-making. These findings confirm the relevance of integrating green intellectual capital and green accounting information in decision-making process, providing a model that other companies and regions can adapt and utilize
PENGUATAN KAPASITAS LPD DESA ADAT DI BALI MELALUI PENYURATAN AWIG-AWIG
Get PDFThe Village Credit Institution (LPD) owned by Desa Adat in Bali is oriented to strengthen the economy of indigenous peoples (krama adat) through lending (loans) and savings. The main source of capital for LPDs is the commitment and trust of all village manners which are submitted through the Adat Village Management Board (Prajuru) and the LPD Board. The strengthening of LPDs is in its management and accounting system and its supervision, because it is not uncommon for LPDs that are already large due to weak monitoring systems, poor management and accounting systems to misuse LPD funds utilization which causes LPD to no longer be operational or temporarily bankrupt like LPD in Adat Selulung Village, Kintamani Bangli. The bankruptcy of the LPD was also caused by the weakness of the Prajuru Adat in taking quick steps to replace corrupt officials on the one hand, while on the other hand it did not abolish its obligation to return funds that could not be accounted for through the imposition of civil sanctions or those known as pamidanda (sanction) in awig-awig
PENGUATAN DESA ADAT MELALUI KEMANDIRIAN DAN PEMBERDAYAAN KRAMA DESA
No full textLembaga Perkreditan Desa (LPD) secara kelembagaan perlu dikuatkan seiring dengan wacana penguatan desa adat dengan mengingat bahwa LPD sampai saat ini berjalan secara alami sehingga rentan untuk terjadi penyalahgunaan keuangannya terutama oleh “pengurusnyaâ€. Upaya yang dilakukan adalah penguatan kelembagaan melalui pelatihan manajemen Sumber Daya Manusia (SDM) dan akuntansi keuangan berbasis aplikasi, Focus Group Discussion (FGD), dan sosialisasi keberadaan “perarem LPD†untuk menjamin adanya kepastian hukum melalui penegasan hak dan kewajiban pengurus, pengawas, prajuru adat dan masyarakat hukum adat yang dikenal dengan “krama desaâ€. Tiap bidang kegiatan yang memerlukan aturan yang lebih khusus dari awig-awig yang ada agar awig-awig dapat dilaksanakan sesuai dengan asas kepatutan, yaitu: kepastian, keadilan dan kemanfaatan. LPD di tiap desa adat dilahirkan untuk menguatkan sistem perekonomian desa adat dalam upaya memandirikan dan pemberdayaan krama desanya. Kondisi ini menjadi sangat urgen dengan mengingat, bahwa beberapa LPD Desa Adat di masing-masing Kabupaten di Bali sudah kolaps, kondisi ini lebih disebabkan karena perbuatan menyimpang pengurus LPD. Juga upaya adaptasi sistem akuntansi keuangan LPD berbasis aplikasi dan manajemen SDM yang lebih modern. Metode yang digunakan disesuaikan dengan tahapan pelaksanaan kegiatan, yaitu sosialisasi rancangan pemikiran dalam paruman prajuru adat, pelatihan sistem akuntansi keuangan berbasis aplikasi, pelatihan menajemen LPD. Teknik pendekatan yang digunakan berupa pendekatan partisipatif dari pengurus dan karyawan LPD. Untuk sosialisasi awig-awig dan perarem dilakukan melalui paruman prajuru desa
