Widya Akuntansi dan Keuangan最新文献

{"title":"PENDAPATAN PEDAGANG PASAR SENI GUWANG: KAJIAN BERDASARKAN FAKTOR INTERNAL DAN EKSTERNAL","authors":"I. A. N. Yuliastuti, N. Dewi","doi":"10.32795/widyaakuntansi.v1i2.379","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i2.379","url":null,"abstract":"One of the famous art markets in Gianyar Regency is the Guwang Art Market. Along with the development of globalization and competition in the economy, the economic potential of the Guwang Art Market has gradually experienced sluggishness. The Gianyar Regency Government as the manager of the Guwang Art Market and the Guwang Art Market traders must pay attention to internal and external factors that can increase tourist visits to the Guwang Art Market. This study aims to conduct a more in-depth analysis of internal and external factors that can affect the income of the Guwang Art Market traders.The sample in this study consisted of 84 traders from 540 traders in the Guwang Sukawati Art Market, Gianyar Regency. Secondary data was obtained from the Guwang Art Market Administration Office and the primary data was obtained by distributing questionnaires to the Guwang Art Market traders. The analysis technique used is multiple linear regression analysis techniques.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"183 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121936816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH MOTIVASI BELAJAR DAN KECERDASAN SPIRITUAL PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI","authors":"Nining Pratiwi","doi":"10.32795/widyaakuntansi.v1i2.375","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i2.375","url":null,"abstract":"Learning achievement plays an important role in measuring how much understanding an individual gets in the learning process that has been followed. The purpose of this study is to provide empirical evidence regarding the effect of learning motivation and spiritual intelligence on the learning achievements of accounting students at the Faculty of Business Economics and Tourism, Hindu Indonesia University. The sample collection method used is a nonprobability sampling technique with a saturated sampling method, so that the number of samples used in this study were 68 students. Research data was collected through questionnaires and analyzed using multiple linear regression analysis techniques. The test results in this study prove that learning motivation and spiritual intelligence have a positive effect on student learning achievement.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121649090","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH KINERJA INDIVIDUAL DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI PEMODERASI","authors":"N. Kusumawati, P. Ayu","doi":"10.32795/WIDYAAKUNTANSI.V1I2.384","DOIUrl":"https://doi.org/10.32795/WIDYAAKUNTANSI.V1I2.384","url":null,"abstract":"Effectiveness of Accounting Information Systems is a system that is able to produce quality information and has been in accordance with the company's objectives in the use of the SIA.This research was conducted on LPD in Kediri District, with the number of observations as many as 63 samples obtained by purposive sampling method. The data analysis technique used is the residual test. \u0000Individual Performance Variables have a positive coefficient of 0.458 with a significance value of 0.000 <0.05 which means Individual Performance has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 1 in this study was accepted. The Personal Engineering Capability variable has a positive coefficient of 0.258 with a significance value of 0.045 <0.05, which means that the Personal Engineering Capability has a positive effect on the Effectiveness of Accounting Information Systems. Hypothesis 2 in this study was accepted. The moderating variable (KI and PP) has a positive coefficient of 0.037 with a significance value of 0.773> 0.05. This shows that there is no interaction between Individual Performance and Training Education in influencing the Effectiveness of Accounting Information Systems. Hypothesis 3 in this study was rejected. Moderating variables (KTP and PP) had a positive coefficient of 0.085 with a significance value of 0.508> 0.05. This shows that there is no interaction between Personal Engineering Capabilities and Training Education in influencing the Effectiveness of Accounting Information Systems. The hypothesis 4 in this study was rejected. This shows that the higher the individual performance and personal technical abilities, the effectiveness of the accounting information system will also increase. Whereas education and training do not strengthen the positive relationship between individual performance and personal technical ability to the effectiveness of accounting information systems. For SIA to be effective, individual performance and personal technical abilities must be improved so that individuals who have good performance and competency are required to operate the system. and implement accounting information systems effectively.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126022585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH FEE AUDIT, KOMPETENSI AUDITOR, ETIKA AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK WILAYAH BALI","authors":"N. Sunarsih, N. Dewi, I. M. C. W. Wiguna","doi":"10.32795/WIDYAAKUNTANSI.V1I2.382","DOIUrl":"https://doi.org/10.32795/WIDYAAKUNTANSI.V1I2.382","url":null,"abstract":"Audit quality is very important in order to maintain the trust of clients and those who use audit reports. The profession of public accounting is a profession of public trust. From the profession of public accounting, the public expects a free and impartial assessment of the information presented by company management in financial statements where the public accounting profession is responsible for raising the level of reliability of the company's financial statements, so that people obtain reliable financial information as a basis for decision making. \u0000This study aims to re-examine the effect of audit fee variables, auditor competence, auditor ethics and time budget pressure on audit quality. The type of data used is primary data. This research was conducted at the Bali Regional Public Accountant Office. The sampling technique uses purposive sampling technique. The data analysis technique uses multiple linear regression. The population in this study were 86 auditor samples in this study were 39 auditors who worked at least 1 year and had been assigned to field work. \u0000Based on the results of the study showed that the audit fee variable, auditor competency and auditor ethics had a positive effect on audit quality at the Bali Regional Public Accountant Office. While the results of the study show that the time budget pressure variables negatively affect audit quality at the Bali Regional Public Accountant Office.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"63 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132581678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS EFEKTIVITAS PELAKSANAAN PEMUNGUTAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KOTA DENPASAR","authors":"I. Putra","doi":"10.32795/WIDYAAKUNTANSI.V1I2.386","DOIUrl":"https://doi.org/10.32795/WIDYAAKUNTANSI.V1I2.386","url":null,"abstract":"Regional Regulation number 20 of 2011 concerning vehicle levies requires every vehicle operating in general to be roadworthy in order to provide a sense of security and comfort for the community. This levy is borne by the community because in the current era of regional autonomy, the regions are given greater authority to regulate and manage their own households as stipulated in Law No.23 of 2014 concerning Regional Government. \u0000The purpose of this study was to test the effectiveness of collecting motor vehicle test fees in the city of Denpasar from 2015-2018.The results of the study show that from 2015 to 2018 the realization of levies collection of vehicle testing always exceeds the budget target with a percentage above 100% which is very effective even though the achievement is still fluctuating up and down because the number of vehicles decreases and regulations change, but on average collection of motorized vehicle testing fees still shows very effective.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114897622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS PENGUKURAN KINERJA DENGAN PENDEKATAN VALUE FOR MONEY","authors":"W. Andayani","doi":"10.32795/widyaakuntansi.v1i2.377","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i2.377","url":null,"abstract":"This research intends to determine the performance of irrigation physical activiies of Badung Regency in 2018 based on: 1) economy ratio, 2) efficiency ratio, and (3)effectiveness ratio. This research is a descriptive by analyzing progress report of Irrigation project in Badung Regency in 2018. Data collection method is documentation and Data analysis tool is value for money concept. The results of the research concludes that the performance of Public Work Office on irrigation physical activity in Badung Regency in 2018 has been: 1) economically with economy ratio averagely under 100%; 2) efficiently conducted with efficiency averagely under 100%; 3) effectively conducted with effectivenessration of 100% in average.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128327253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS NORMA SUBYEKTIF, SIKAP TERHADAP PERILAKU DAN PERSEPSI KENDALI PERILAKU TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING","authors":"Putu Nuniek Hutnaleontina, I. W. Sudiana, N. Astuti","doi":"10.32795/widyaakuntansi.v1i1.391","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i1.391","url":null,"abstract":"The purpose of this study was to examine the factors that influence employee intention to conduct whistleblowing actions based on the Theory of Planned Behavior (TPB) proposed by Ajzen and Fishben (1988). The variables used in this study are subjective norms, attitudes toward behavior and perceptions of behavior control as independent variables and the intention to conduct whistleblowing as the dependent variable. This research was conducted at the Tabanan District Attorney. The number of samples taken was 65 employees, with saturated sampling method (census). Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. This analysis is used to calculate the magnitude of the influence of subjective norms, attitudes toward behavior and perceptions of behavioral control on the intention to conduct whistleblowing actions. The results of this study state that subjective norms have a significant effect on employee intention to conduct whistleblowing actions. In addition, attitudes towards behavior also have a significant effect on employees' intention to conduct whistleblowing actions. Perceptions of behavioral control also have a significant effect on employee intentions to carry out whistleblowing actions.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117338996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"OPINI AUDIT GOING CONCERN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA","authors":"I. K. Sunarwijaya, I. P. Edy Arizona","doi":"10.32795/widyaakuntansi.v1i1.245","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i1.245","url":null,"abstract":"Going concern audit opinion is an opinion issued by the auditor because there are several factors in maintaining going concern of the company. Opinion audit going concern be one example for users of financial statements to be used in decision making. This study aims to determine the effect of cash, liquidity, leverage, audit lag, auditor switching, company growth, and company size on audit audits. \u0000This research was conducted on companies that produce on the Indonesia Stock Exchange in 2014-2017. The sampling technique used was purposive sampling technique with the number of research samples as much as 117. The data analysis techniques were logistic regression techniques. \u0000The results showed that the variables of cash, liquidity, leverage, audit leg, switching auditors, company growth, and size did not affect the audit.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121584692","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MENGUNGKAP SISI LAIN BIAYA DALAM UPACARA PELEBON PURI AGUNG UBUD","authors":"C. Putra, Anak Agung Ketut Agus Suardika","doi":"10.32795/WIDYAAKUNTANSI.V1I1.248","DOIUrl":"https://doi.org/10.32795/WIDYAAKUNTANSI.V1I1.248","url":null,"abstract":"This article explains the other meaning of costs in the Traditional Ceremony that took place in the Ubud Village. The purpose of this article is actually to uncover the other side of the cost of the “Pelebon Ceremony” in the Puri Agung Ubud Family. The costs incurred for the implementation of the Pelebon Ceremony are very expensive because it uses many symbols, such as: Bade, Lebu, Tragtag, Banten, pigs and supported by thousands of Ubud people. This article includes qualitative research written using a phenomenological approach through interviews with several important informants. This article succeeded in identifying three other meanings of the costs incurred in the Pelebon Ceremony in Puri Agung Ubud, namely: the concept of Rna (debt), the identity of social strata and family gathering event.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133971431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"KUALITAS PELAPORAN KEUANGAN PADA USAHA BISNIS APOTEK DI KOTA DENPASAR","authors":"N. Suryandari, Veronica Me'e","doi":"10.32795/widyaakuntansi.v1i1.247","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v1i1.247","url":null,"abstract":"The existence of a pharmacy that has two functions, namely health services and business or companies are in dire need of financial statements. From the financial statements, the financial and economic conditions of a company or pharmacy can be known. This study aims to reexamine the influence of leadership ethics variables, internal audit function and level of understanding of accounting on the quality of financial reporting. The sample in this study were 35 people who worked as a maker of pharmacy financial statements in Denpasar City. Determination of the sample using purposive sampling method and the test equipment used is multiple linear regression analysis. \u0000The results showed that the leadership ethics variable had no effect on the quality of financial reporting in the pharmacy business business as indicated by a significance value of 0.141. The variable internal audit function does not affect the quality of financial reporting in the pharmacy business in Denpasar City which is indicated by a significance value of 0.281, while the variable level of accounting understanding has a positive effect on the quality of financial reporting in the pharmacy business in Denpasar which is indicated by a significance value of 0.043.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124270865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}