bluuebunny/crossref_metadata_2025 huggingface dataset:
AKTYWNOŚĆ FIZYCZNA W ŚRODOWISKU WODNYM
Authors: Skalski D. W. , Kreft P. , Czarnecki D. , Vynogradskyi B. , Kowalski D. , Zarichanska L. , Kozachok N.
Published: February 2023

Aktywność fizyczna człowieka jest uwarunkowana jego rozwojem fizycznym, psychicznym i kulturowym. Jest ważny w każdym okresie życia. Ograniczenie aktywności fizycznej stanowi zagrożenie dla zdrowia dzieci i młodzieży. W dzisiejszych czasach niepokojącym zjawiskiem jest wysoki odsetek dzieci z wadami postawy, a liczba ta z roku na rok rośnie. Aktywność fizyczna jest niezbędna do prawidłowego rozwoju dzieci, dlatego dzieci uczęszczające na zajęcia na basenie mają zapewniony pełny program procesu korekcyjnego. Podstawy aktywności fizycznej w wodzie to przede wszystkim zdrowie. Zdrowy człowiek to taki, który nie wydaje pieniędzy na leki, lekarzy, szpitale, badania itp. Ekonomia wychowania fizycznego polega na działaniach, które utrzymują ludzi w formie, prowadzą do zdrowia i prowadzą do dłuższego życia. Pływanie zdrowotne wykorzystuje środowisko wodne w celu treningu zdrowotnego i jest świadomie kierowanym procesem polegającym na celowym wykorzystaniu ściśle określonych ćwiczeń́ fizycznych dla uzyskania efektów fizycznych i psychicznych, przeciwdziałających obniżaniu się̨ zdolności przystosowawczych organizmu do wysiłku. Może on także, poprzez efekty fizjologiczne służyć́ profilaktyce w zapobieganiu lub zmniejszaniu tempa rozwoju chorób cywilizacyjnych, poprawie sprawności organizmu i funkcji układów wewnętrznych ustroju: układu kradzenia i oddychania oraz układu nerwowego i innych. W edukacji zdrowotnej należy mówić o pozytywnych aspektach kultury fizycznej. W tym artykule udowodnimy znaczenie aktywności fizycznej w środowisku wodnym i jej zdrowotne aspekty. Ćwiczenia w wodzie należą do najbezpieczniejszych form aktywności fizycznej. Do najbardziej popularnych zalicza się: aqua aerobik i jego róż ne odmiany, hydrobic, aqua jogging, aqua walking, aqua step, aqua joga, aqua relaks, aqua Watsu, aqua body pump oraz aqua cycling. Przedstawione powyżej wybrane formy zajęć w środowisku wodnym stanowią alternatywę dla dotychczasowych form stosowanych w klubach fitness, hotelach oraz jednostkach rekreacyjnych.
РЕАБІЛІТАЦІЙНІ МЕТОДИКИ МАСАЖУ І ТЕЙПУВАННЯ У ФУТБОЛІ
Authors: Горошко В. І. , Москалець В. О. , Соловйов Є.
Published: February 2023

Актуальність роботи зумовлена потребою удосконалення відновних реабілітаційних методик у юнацькому спорті. Метою даного дослідження є вивчення впливу застосування здоров’язберігаючих технологій футболістами шкільного віку на попередження травматизму та захворюваності в процесі змагальної діяльності та/чи гри для подальшої розробки профілактичних заходів із врахуванням індивідуального підходу. Об’єкт дослідження: травматизм у футболі серед спортсменів 14-16 років. Предмет дослідження: авторська методика відновного масажу для юних футболістів та оцінка ефективності впливу проведених відновлювальних заходів на фізичну працездатність, профілактичне тейпування. Завдання дослідження: оцінити ефективність розроблених методик масажу; вивчити фізичні характеристики юних футболістів до та після реабілітаційних заходів; розробити та апробувати власну методику масажу та профілактичного тейпування для футболістів 14-16 річного віку. У роботі були використані такі методи: статистичні, економічні, експериментальні, соціологічні, аналіз науково-методичної літератури, контрольно-педагогічні тести. Висновки: 1. Дослідження локалізації травм показують, що близько 80% футбольних травм пов'язані з нижніми кінцівками( колінний суглоб, близько 40%). 2. Аналіз динаміки показників спеціальної фізичної підготовленості показав, що приріст спортивного травматизму у футболістів 14-16 років був середнім, швидкісно-силових якостей – вище середнього. Загальний рівень спеціального здоров'я вище середнього. 3. Виявлені фактори ризику травми допомагають усунути дефекти та зменшити рівень травматизму за допомогою сучасних методик масажу та тейпування. Методика ефективна у відновленні спортсменів, проста у застосуванні, не потребує багато часу, може успішно використовуватися спортивними лікарями.
PENGARUH MACHIAVELLIAN DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI
Authors: Ariani Ni Luh Budi , Kusumawati Ni Putu Ayu
Published: February 2023

Based on cases ofi ethical violations unwittingly form a reaction that becomes a perception ofi students in the profession in accounting. Perception is the attitude or opinion expressed to respond or give an interpretation of a phenomenom. This study aims to determine how the influence machiavelliani and idealism on the ethical perceptions ofi accounting students. This research was conducted at a private university in Denpasar. Datai collection is done by giving questionnaires tu students majoring in accounting at the faculty ofi economics ofi private universities. The study population numbered 302 peoples. Technique ofi determining samples using the Slovin formula. Datai analysis was performed by multiple linier regression analysis. The results ofi this study indicate that machiavelliani has a positive effect on the ethical perceptions ofi accounting students. Research result mean that the heigher the machiavelliani, the more ethical perceptions ofi accounting students will increase. While idealism have a negative effect on the ethical perceptions ofi accounting students, which means an idealistic individual will avoid various actions that can harm those around  him.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN
Authors: Putri Kadek Erna Yuliantari , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Budgetaryi sector budgetingi is an instrumenti of accountabilityi for managingi public fundi managementi and for implementingi programsi funded by publici money. This researchi was carried out iin the OPD in Klungkungii Regency. Data collectioni is done by givingi questionnaires. The studyi populationi was 174 people. Teknikii determines the samplei using the Purposivei Sampling Formula. Data analysisi was performed withi multiple lineari regression analysis. Fromi the resultsi of the research, it is knowni that there is an influencei on budgetary participationi in dealing withi the budgetaryi agreement and fromi the results of the researchi asymmetryi of information thati does not have an influencei on the budgetaryi dealings, from the resultsi of the research, it is knowni that there is an influencei on the organizationis budgetaryi agreement andi from the results of researchi on informationi asymmetry.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJEMEN DAN MEDIA EXPOSURE PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR)
Authors: Juliantari Ni Kadek Devi , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

This study aims to find out the effect of profitability, management ownership, and mediai exposurei on corporatei social responsibilityi disclosure. This study uses manufacturing companies listed on the Indonesiai Stock Exchange (IDX) in 2015- 2017 as population and sample. The number of research population is 140 manufacturing companies. In order to get the right sample, the researchers used a purposive sampling method and selected 45 companies that met the criteria. The analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of analysis shows that profitability affects CSRi. While manageent ownership has on effect on CSRi, and mediai exposurei variables have no effect on CSRi.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, PARTISIPASI PEMAKAI, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SERBA USAHA DI KECAMATAN KINTAMANI, BANGLI
Authors: Juliastini Ria , Indraswarawati Sang Ayu Putu Arie , Fery Karyada I Putu
Published: February 2023

The purpose of this study was to determine the effect of formalizing system development, user participation, and task complexity on the effectiveness of the use of accounting information systems in Multipurpose Cooperatives in Kintamani District, Bangli. The population used in this study were all employees of the Multipurpose Cooperative in Kintamani District, Bangli as many as 171 people. Determination of the sample using purposive sampling to obtain 90 people as samples. Performed data analysis using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that formalizing the system development of the effectiveness of applying accounting information systems obtained a regression coefficient of 0.381, the value of t calculate 2,632 and the t-test significant value of 0.010 <0.05, so that H1 is accepted. The influence of user participation on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.930, a calculated t value of 9.067 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.332, a calculated value of -3.024 and a significant value of t test of 0.003 <0.05, so that H3 was accepted.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA.
Authors: Eldayanti Ni Kadek Rai , Indraswarawati Sang Ayu Putu Arie , Yuniasih Ni Wayan
Published: February 2023

Fraudl preventionl in managingl villagel finances is importantl in implementingl villagel governance. Thisl study aims to determine thel effect ofl villagel apparatus competence, internall control systems, integrity, andl accountability on thel preventionl ofl fraudl in thel management ofl villagel finance in villages in thel shrinkingl sub-districts. Thel populationl in thisl study were all villagel officials in villages in thel sub-district ofl Shrink sub-district, respondentsl were used as many as 72 people consistingl ofl thel Villagel Head, Villagel Secretary, Head ofl Government, Head ofl Public Welfare, Head ofl Service, Head ofl Finance, Head ofl General andl Planning. Thel method ofl determiningl thel sample usingl a purposive samplingl technique. From thel results ofl thisl study thel competence ofl villagel officials, internall control systems, andl integrity did not significantly influence fraudl prevention. While accountability has a negative andl significantl effect on preventingl fraudl (fraudl) in thel management ofl villagel finances in villages in thel shrinkingl sub-district.
PENGARUH KEADILAN PERPAJAKAN, SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) WAJIB PAJAK BADAN DI KANTOR PELAYANAN PAJAK PRATAMA DENPASAR TIMUR
Authors: Seli Anggayasti Ni Kadek , Padnyawati Kadek Dewi
Published: February 2023

Tax has an important component in a country to carry out national development. In each year the largest contribution in state revenue to meet the APBN posture in tax revenues is approximately 70%. Thus, taxes become one of the largest funds for routine expenditure and development expenditure in the receipt of government funds in the State. The Effect of Tax Justice, Taxation System, Discrimination, Technology and Tax Information on Tax Evasion becomes the objective to find out more about the influence of each variable. The number of samples used in this study were 100 corporate taxpayers. Data collection techniques using a questionnaire. This research uses multiple regression analysis method with technical data analysis using descriptive test, data instrument test, and classic assumption test. The results showed that Tax Justice has an influence on tax evasion (tvalue taxation) for the Tax Justice variable which is 2,366 and significant that is equal to 0.020 <0.05, Taxation system has an influence on tax evasion (tax evasion) t-value for the Taxation System variable is 2,287 and a significance of 0.024 <0.05, Tax Discrimination has an effect on tax evasion t-value for the Tax Discrimination variable which is 2,232 and significant is 0.035 <0.05, Technology and Information taxation has the influence of the tax evasion (tax evasion) value of the t-count for the variable Technology and tax information is 2,181 and significant that is equal to 0.036 <0.05.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH
Authors: Artini Ni Luh Wulan , Putra I Putu Deddy Samtika
Published: February 2023

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.
PENGARUH TIME BUDGET PRESSURE, KONFLIK PERAN DAN PEMAHAMAN GOOD GOVERNANCE PADA KINERJA AUDITOR DI INSPEKTORAT PROVINSI BALI
Authors: Rismayanti Ni Putu Devy , Hutnaleontina Putu Nuniek
Published: February 2023

Auditor performance is the work achieved by the auditorf in carrying out his duties based on the responsibilities given to him and becomes one off thef benchmarks in assessing whether thef work done by an auditor is goodf or vice versa. Generally thef decline in auditorf performance occurs due tof several factors such as pressuref and different instructions for completingf thef auditf. This study aims tof determine the time budget pressure, role conflict and comprehension of good governancef towards performance off the auditor in Inspectorate off Balif Province. Thef population off this study were all functional position auditor and all officials off local government affairs in Inspectorate of Bali Province and the samplingf method was using saturated or census sample method. This study used a sample of 56 respondents. Data analysis techniques used in this study is Multiple Linear Regression. Based on thef results off this study, it can be seen thatf timef budget pressure and role conflict have a significant negative effect on auditor performance. While comprehension of good governance has a significant positive effect on auditor performance.
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DI BURSA EFEK INDONESIA TAHUN 2016 S/D 2018
Authors: Artana I Kadek Pebri , Indraswarawati Sang Ayu Putu Arie , Putra Cokorda Gde Bayu
Published: February 2023

The purpose of this study was to determine the effect of company size, complexity of company operations, auditor reputation, and financial distress on audit delay. This research was conducted at the Indonesia Stock Exchange (BEI) from 2016 to 2018. A sample of 21 companies were studied in the consumer goods industry that had been registered using a purposive sampling technique. Data collection is done by non-participant observation methods. The analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis that company size has a negative effect on audit delay, the complexity of company operations has a positive effect on audit delay, auditor reputation has a negative effect on audit delay, and financial distress has a positive effect on audit delay on consumer goods industry companies listed on the Indonesia Stock Exchange.
ANALISIS SISTEMPPENGENDALIANPINTERN TERHADAP KELANCARANKPENGEMBALIAN KREDIT 0PADA KOPERASI LINGGA ARTHA BANJAR ASEMAN ABIANSEMAL BADUNG
Authors: Mas Arthami Ni Ketut , Yuniasih Ni Wayan , Hutnaleontina Putu Nuniek
Published: February 2023

Smooth repayment of credit is one thing that greatly affects operational activities and cash flow circulation. So that the implementation of good internal control can affect the smooth return of credit to cooperatives and do not cause large accounts receivable.                  This research was conducted at the Lingga Artha cooperative located in Banjar Aseman Abiansemal Badung. The number of cooperative employees is 11 people, with the composition of 1 manager, 3 credit department, 1 cashier, 1 savings officer, 5 collectors. The method of analysis used in this research is descriptive method, namely by collecting data and describing and explaining the data and information obtained on the basis of relevant theories to get conclusions.                  Based on the results of the interview, it can be found that the Lingga Artha Cooperative has not implemented the 5 aspects of internal control properly, this has led to substandard and non-current credit repayments. Besides that, it also affects other aspects of the cooperative's business, which can harm the cooperative itself and especially its members. Of the several cases of credit repayment stagnation, one of which is borrowing large amounts of credit but with guarantees that are not in accordance with credit lending procedures, and not reviewing the borrower in terms of credit risk, namely character, capacity, collateral and condition, in addition to that in terms of Information and communication is needed in disbursement of loans where the cooperative must get as much information as possible about the current condition of the borrower. The separation of responsibilities must also be clarified and the amount of collateral must be adjusted to the size of the loan. Supervision from related parties must also be tightened so as to minimize fraud and negligence of responsibility.                  Some things that can be done to anticipate negligence in the application of internal control are expected to be able to provide training for cooperatives to understand how important internal control is in running a cooperative business.
PENGARUH KOMPENSASI FINANSIAL, KONFLIK PERAN, KETIDAK JELASAN PERAN, TERHADAP KEPUASAN KERJA AUDITOR
Authors: Safitri Putu Ayu Dyah Julianti Sunadi , Nuratama I Putu
Published: February 2023

This research study aims to determine the effect of financial competence, role conflict, role ambiguity, on job satisfaction of auditors who work at the public accounting firm in Denpasar, Bali, which is registered in the IAPI (Indonesian Public Accountants Association). By analyzing and testing hypotheses. Concurrently or partially, this research was conducted on 83 auditors who worked for between one year and had audited at least 1 audit at a public accounting firm in 2019. The research method used in this study was descriptive analysis. The method used in this study is a non-probability sampling method with the technique of the sampling method, purposive sampling. The results of this study indicate that financial compensation, Role Conflict, role ambiguity, simultaneously and partially have an influence on job satisfaction of auditors who work at the Public Accounting Firm in Denpasar, Bali, which is listed in IAPI (Indonesian Public Accountants Association) in 2019. Data collection conducted with questionnaires submitted directly. The number of questionnaires distributed was 73 copies, but only 50 questionnaires were returned. The results showed that financial compensation had a significant effect on auditor job satisfaction, role conflict had no significant effect on auditor job satisfaction, and role ambiguity had a significant effect on auditor satisfaction
PENGARUH KOMPOTENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PEMAHAMAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA SE- KECAMATAN GIANYAR
Authors: Melinda Ni Kadek Gino , Ayu Putu Cita
Published: February 2023

The Village Credit Institution (LPD) is an economic institution in the village that is useful as a place to collect funds, provide credit, as well as a source of financing in development in the village area in Bali. The purpose of this research is to determine the effect of human resource potential, internal control systems, and understanding of acrual-based accounting on the quality of financial statements.

The population used in this study were all LPD employees in Gianyar District, totaling 223 people with 40 LPDs located in Gianyar District with 80 employees selected as the research sample. Determination of the sample using Non Probability sampling with purposive sampling formula used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple regression analysis, F test, determination coefficient (R2), and t test.

The results of this research showed that:(1) Human Resource Compotency hasta positive effect on the Quality of Financial Statements..(2) The Internal Control System has a positive effect on the Quality of Financial Statements.(3)Accrual Based Accountting Understanding has a positive effect on the Quality of Financialy Statements.
PENGARUH INDEPENDENSI, TIME BUDGET PRESSURE, TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI DENPASAR BALI, DENGAN ETIKA AUDITOR SEBAGAI MODERASI
Authors: Sumiarta Komang Gede Martin , Wati Ni Wayan Alit Erlina , Hutnaleonita Putu Nuniek
Published: February 2023

The objectives of this study are: (1) To determine the effect of independence on the audit quality of the Bali Public Accounting Firm (2) To determine the effect of time budget pressure on the audit quality of the Bali Public Accounting Firm. (3) Determine the ethical role of auditors in regulating the relationship between independence and audit quality. (4) Determine the role of auditor ethics in reducing the relationship between time budget pressure and audit quality. This research was conducted at a public accounting firm in Denpasar, Bali. The total sample size is 55 people. The sampling method used was non-probability sampling, namely purposive sampling, while the data analysis techniques were descriptive statistics, validity testing, reliability testing, and classical hypothesis testing. Moderated Regression Analysis (MRA) test, model feasibility test (F test), test partial (t test) and the coefficient of determination (R2). The results showed that: (1) Independence affects audit quality, where the regression coefficient value on the independence variable is recorded at 2.339 and the significance value (Sig.) Of 0.018 is less than 0.05. (2) Time budget pressure affects audit quality, where the regression coefficient value on the time budget pressure variable is recorded at -6.898 and the significance value (Sig.) Of 0.002 is less than 0.05. (3) The interaction of independence and auditor ethics can moderate audit quality, where the regression coefficient value on the interaction of independent variables and auditor ethics is recorded at -0.047 and the significance value (Sig.) Of 0.022 is less than 0.05. (4) The interaction of time budget pressure with auditor ethics can moderate audit quality, where the regression coefficient value on the interaction variable time budget pressure and auditor ethics is 0.141 and the significance value (Sig.) Of 0.003 is less than 0.05.
PENGARUH PROFITABILITS, LIKUIDITAS DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
Authors: Adiputri Dewa Ayu Putu Karisma , Wati Ni Wayan Alit Erlina
Published: February 2023

Tax aggressiveness is actions taken by companies with the aim of reducing the payment of tax burdens throught tax avoidance or tax evasion. This research was conducted to examine the effect of Profitability, Liquidity, and Capital Intensity on Tax Aggresiveness in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the observation time of the 2015-2019 period. The population of this research is 61 companies with 15 companies that have fulfilled the criteria as samples. The profitability variable in this study can be measured using ROA (Return On Assets), the liquidity variable is measured using CR (Current Ratio), capital intensity is measured by dividing total net fixed assets by total company assets, and for tax aggressiveness it can be measured using CETR (Cahs Effectif Tax Rate). The results in this study are that profitability has a negative and significant effect on tax aggressiveness, liquisity has a positive and significant effect on tax aggressiveness and capital intensity has no effect on tax aggressiveness.
PENGARUH PERSISTENSI LABA TIMELINESS LAPORAN KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING RESPONSE COEFFICIENT
Authors: Gunawan Komang , Wati Ni Wayan Alit Erlina
Published: February 2023

The return response coefficient is a measure of the securities market return scale that responds to the portion of unexpected returns reported by the securities issuing company. Information on earnings is the thing most responded to by investors because it provides an overview of the company's performance. This study aims to determine the continuity of earnings, the timeliness of financial reporting, and the effect of corporate social responsibility on the earnings response coefficient. This research was conducted at Manufacturing Companies Listed on the IDX for the 2016-2018 Period. The sample in this study were 59 manufacturing companies during 2016-2018. The data testing used classical hypothesis testing, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the income persistence variable had a positive and significant effect on the income response coefficient. Financial report timeliness had a positive and significant effect on the earning response coefficient. While the corporate social responsibility variable has a negative and significant effect on the earning response coefficient.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI DENPASAR
Authors: Dina Sintyawati Ni Komang , Kusumawati Ni Putu Ayu , Wati Ni Wayan Alit Erlina
Published: February 2023

The purpose of this study was to determine the effect of Auditor Experience, Competence and Independence on Auditor Performance at Public Accounting Firms in Denpasar City. A total of 13 KAPs in Denpasar City with a sample of 122 auditors obtained based on saturated sampling technique, where all populations were sampled.  Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, F test, coefficient of determination (R2), and t test.  The results showed that: (1) Auditor's experience had a negative effect on Auditor Performance, with a regression coefficient of -0.043, a tcount of -0.444 and a significant value of 0.658> 0.05.  (2) Competence has a positive effect on Auditor Performance, with a regression coefficient of 0.228, a tcount of 3.103 and a significant value of 0.002 <0.05.  (3) Independence has a negative effect on Auditor Performance, with a regression coefficient value of 0.144, a t-count value of 1.576 and a significant value of 0.118> 0.05.
MENGUNGKAP SISI KECERDASAN DALAM PROSES PEMAHAMAN AKUNTANSI
Authors: Oka Dewa Ayu Julia , Putra Cokorda Gde Bayu
Published: February 2023

Emotional Quotient (EQ) determines how well a person uses her skills. Spiritual Quotient (SQ) is the foundation necessary for the functioning of Intellectual and Emotional quotient effectively. The informants in this study were 3 undergraduate students of Accounting Department, Faculty of Business and Tourism Economics, University of Hindu Indonesia. In this study, researchers used a qualitative approach. The research approach used was the Phenomenology of Edmund Hussel. The main objective of this research is to analyze and analyze the phenemoenology of accounting understanding from the point of view of emotional and spiritual intelligence. From the results of the research, these three informants have a weak understanding of accounting from the point of view of intelligence. This can be seen from the "in order to motive" of students in lectures only pursuing a high achievement index by justifying all means including cheating and using mobile phones with "because motiveâ€ the three informants who seen from the point of view of intelligence intelligence, namely the way lecturers teach courses and students tend to race on textbooks and mobile phones. Researchers found the results of the informant's "because motive", namely the informant is distant from religious values such as a lack of calm and rarely pray when answering assignments or exams.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN INSENTIF SEBAGAI PEMODERASI
Authors: Dewi Dewa Ayu Suci Candra , Wati Ni Wayan Alit Erlina
Published: February 2023

The companies expects employee for finished tasks and produce information in a timely, accurate, and reliable manner. This research aims to determine the effect of the effectiveness of accounting information system & work motivation on employee performance with incentives as moderating. This research uses primary data collected through a questionnaire as an data collection techniques and is distributed to respondents. This research was conducted at Rural Bank in Klungkung Regency amounting to 145 employees using purposive sampling technique and the number of samples obtained was 50 employees. The respondents of this study were the internal supervisors, the credit and marketing department, funds department, and the accounting department. Moderated regression analysis is analysis technique used. Based on results of data analysis it was found that the effectiveness of accounting information systems & work motivation has a positive effect on employee performance and incentives weaken the effect of the effectiveness of accounting information systems & work motivation on employee performance.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DENPASAR
Authors: Widyastuti Ni Putu Eka , Pratiwi Ni Putu Trisna Windika
Published: February 2023

The quality of financial reports can be said to be good, if they provide financial statement information that is easy to understand, and can meet the needs required by the user in making a decision, free from misleading meanings, errors in material and can be relied on. The purpose of this study was to determine the effect of the application of government accounting standards (SAP) and financial supervision on the quality of the regional government financial reports of Denpasar city. The data used in this study are primary data using a questionnaire as a method of collecting data obtained from respondents. The population in this study were all employees in OPD in Denpasar City. The method of determining the sample in this study used a purposive sampling method, with the criteria for the sample who held positions as Head of the Finance Subdivision, Expenditure Treasurer and employees who directly carry out accounting functions in OPDs throughout Denpasar City. The sample used in this study were 43 OPDs in Denpasar with 129 respondents. The analysis technique used in this research is Multiple Linear Regression Analysis. The results of this study indicate that the effect of government accounting standards (SAP) and financial supervision has a positive and significant effect on the quality of financial reports for the local government of Denpasar city.
PENGARUH KESESUAIAN TUGAS, INSENTIF, EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LPD DI KECAMATAN MENGWI
Authors: Dewi Ni Nyoman Ayu Trisna , Sumadi Ni Komang
Published: February 2023

This study aims in this study to determine the effect of task suitability, incentives, effectiveness of SIA implementation, work environment influence on employee performance on employee performance of SIA users. The population in this study were all employees of SIA users in LPD, Mengwi District. The sample used in this study was 120 respondents. The data analysis techniques used in this study were the validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results it can be seen that: (1) task suitability has a significant positive effect on employee performance, where the coefficient value of regression is 0.289 and sig 0.011. (2) the incentive has a significant positive effect on employee performance, where the regression coefficient value is 0.427 and sig 0.001. (3) the effectiveness of the implementation of SIA has a significant positive effect on employee performance, where the regression coefficient value is 0.358 and sig is 0.005. (4) the work environment has a significant positive effect on employee performance, where the regression coefficient value is 0.185 and sig 0.004. The magnitude of the influence of the variable task suitability, incentives, effectiveness of SIA implementation, work environment on employee performance is 50.7%.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN BUDAYA ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PEKREDITAN DESA (LPD) SE-KECAMATAN SUSUT
Authors: Erika Ni Wayan , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

Fraud is a deliberate fraud that causes losses to other parties and provides benefits to the perpetrator of the fraud and / or his group. This study aims to determine the effect of internal control systems, unethical behavior, and organizational culture on the (fraud) tendency to cheat. This research was conducted at the Village Credit Institution (LPD) in Susut District. The sample in this study were 167 LPD employees. The sampling method used is proposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. From the results of this study that the internal control system variable has no effect on the tendency of fraud. The variable of unethical behavior has a positive and significant effect on the (fraud) tendency to cheat. Organizational culture variables have a negative and significant effect on the (fraud) tendency to cheat.
PENGARUH LINGKUNGAN KERJA, EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN KENYAMANAN FISIK TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA SE â€“ KECAMATAN SUKAWATI
Authors: Ni Putu Pande Febriari , Putu Cita Ayu
Published: February 2023

Employee performance is very influential on the progress of an institution, especially in bank and non-bank financial institutions such as Village Credit Institutions that aim to uncover and present the fact that employee performance is very influential on the progress of a Sukawati District Village Credit Institution such as the work environment, the effectiveness of SIA use, and physical comfort. This research focuses on village credit institutions in Sukawati subdistrict. This study was conducted in 33 LPD in Sukawati District with 280 people. The sampling method used is a  non probability sampling method with purposive sampling  technique with certain considerations. The sample was taken from a  total of 99  related to  SIA, namely the head of LPD, treasurer and business administration. Data collection is carried out with  penyebaran questionnaire and interviewin LPD Sukawati Subdistrict with the necessary data analysis, namely multiple linear analysis. This research provides results of the work environment, the effectiveness of the use of Accounting Information System and physical comfort positively affect the performance of LPD employees of Sukawati Subdistrict, so it is strongly supported by TAM theory and TPC Theory.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Authors: Ni Komang Novianti , Ni Ketut Muliati
Published: February 2023

Firm value is the evaluation shown by the financial statements. The purpose behind this research is to see how the influence of Liquidity and Firm Size on Firm Value. The population in this study is the Automotive and Component Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2015 â€“ 2019 as many as 13 companies. This research is a quantitative exploration. The procedure for determining the sample is by purposive sampling, so that the sample obtained is 45 samples from 9 companies. The analytical techniques used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test (R2), and t-test. Based on the analysis test results obtained, Liquidity and Firm Size have a positive and significant impact on Firm Value.
PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA
Authors: Dewi Ni Kadek Purnama , Putu Arie Indraswarawati Sang Ayu , Lesmana Putra I Made Endra
Published: February 2023

This survey aim to find of impact Competence of Village Officials, Internal Control System, Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The populationwere all 8 villages, amounting 142 persons. The study sample was decided use purposive sampling which is a certain criterion then the number of samples became 64 respondents. The data collection technique using questionnaires is then performed analysis multiple linier regression. From the yield of this survey, competence village officials, internal control system have not significant impact fraud prevention. But the morality individuals, whistleblowingi system have a positive impact fraud prevention.
PENGARUH E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Dodik Aditya I Kadek , Erlina Wati Ni Wayan Alit
Published: February 2023

This study aims to determine the effect of e-commerce, the use of accounting information systems and internal control on the company's financial performance. This research was conducted in Denpasar City with UMKM as research subjects . The population in this study were all UMKM in Denpasar City with a total of 32,226. The sampling method used in this study was purposive sampling with the sample size determined by the Slovin formula. Samples used is 102 samples. Collecting data using a questionnaire with data analysis and multiple linear regression analysis. Results of this study indicate that ecommerce has a positive effect on the company's financial performance. Accounting information systems has a positive effect on the company's financial performance. Internal control has a positive effect on the company's financial performance. For UMKM owners in Denpasar City, the results of this study can be used as a reference and theoretical basis in improving the company's financial performance. This can be done by optimizing the use of e-commerce, so that consumers will feel more secure in conducting transactions. Optimizing the use of accounting information systems within the company in order to know the increase or decrease in capital experienced by the company. Optimizing existing internal controls in the company by conducting regular and periodic financial evaluations so as to reduce the possibility of financial fraud in the company
PENGARUH PENILAIAN RESIKO DAN PENGENDALIAN PIUTANG TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA PT CAHAYA MURNI CEMERLANG
Authors: Eka Septyanti Ni Putu
Published: February 2023

The purpose toshow influence risk assessment & control of receivables ineffectiveness of receivables collection at PT Cahaya Murni Cemerlang. The populati inthis stady wereall employee of PT Cahaya Murni Cemerlang, as much 50 employees. The sample used was 43 employees who were determined by purposive sample techniq. The datanalysis used multiplle liniar regresion. Based on the results of the research and discussion that have been described, it can be concluded that the risk assessment variable has a positive and significant effect on the effectiveness of receivables collection. Accounts receivable control have positiv & significan infuence onthe effectiveness of receivables collection.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ORGANISASI TERHADAP KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN DENPASAR SELATAN
Authors: Candra Wahyuni Ni Putu Ayu , Hutnaleontina Putu Nuniek
Published: February 2023

Researchers in South Denpasar Sub-District hope to learn more about the role that factors like internal control effectiveness, adherence to financial reporting standards, and company culture play when it comes to detecting and preventing fraud in village credit institutions (LPDs). At the South Denpasar Village Credit Institute, this study was carried out. A total of 226 employees from the LPD Sub-District of South Denpasar are included in this study. Purposive sampling was used to collect the samples, and a total of 86 people agreed to participate in the survey. SPSS 23 is used to present the results of statistical analyses such as descriptive statistics, classical assumption tests, and multiple linear regression. According to the findings of this study, internal control effectiveness, adherence to accounting rules, and organizational culture all contribute to the prevalence of accounting fraud. The findings of this study can be used in the design of accounting fraud-prevention regulations and policies.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, LOCUS OF CONTROL INTERNAL DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA KARYAWAN DI LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN KARANGASEM
Authors: Saputra I Gede Dodi , Padnyawati Kadek Dewi
Published: February 2023

Performance is the result someone's work that shows the employee's achievements and is responsible for the tasks. This study to analysis the effect of the effectiveness of AIS, locus of control and top management support on the performance of LPD employees in Karangasem Regency. The form of research is associative using a questionnaire. The technique of determining the sample is purposive sampling, the sample is 90 people withmultiple regression analysis. The results of the analysis, namely the effectiveness of SIA, locus of control and top management support affect the performance of employees at the Karangasem Village Credit Institution
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SEKECAMATAN KERAMBI
Authors: Sari Ni Kadek Rai Yusada
Published: February 2023

Accounting fraud is an act of planned fraud by violating accounting rules carried out by a person or group of people in order to obtain personal or group benefits that can harm many other parties. The purpose of this research is to see how effective internal control, adherence to accounting rules, and compensation suitability affect the likelihood of accounting fraud at Lembaga Perkreditan Desa (LPD) in Kerambitan District. All personnel of Kerambitan District LPDs were included in this survey, and the responses were 78 people, including the Head of LPD, Administration, and Treasurer. The purposive sampling methodology was employed to determine the sample. Based on the findings of this study, the effectiveness of internal control and compliance with accounting rules has a significant negative effect on the tendency of accounting fraud, while significantly adjusting for compensation that does not affect accountants’ fraud tendencies
Pengaruh Pengetahuan Kewirausahaan, Ekspektasi Pendapatan Dan Norma Subyektif Terhadap Minat Berwirausaha Melalui Media Online Pada Masa Pandemi Covid-19 Di FEBP Universitas Hindu Indonesia
Authors: Kartini Ni Putu Mira , Sumadi Ni Komang , Wati Ni Wayan Alit Erlina
Published: February 2023

Entrepreneurial activity has an essential role in strengthening the economy of a country, but not many people dare to be entrepreneurs since they are generally terrified of the danger of failure. To be able to increase entrepreneurs, first of all, it is vital to develop student enthusiasm in entrepreneurship. The goal of this study was to examine the effect of entrepreneurial expertise, income expectations, and subjective standards on entrepreneurial interest. The research was conducted at the UNHI campus on 1,202 FEBP students from the Management and Accounting Study Program who had attended entrepreneurship courses and by applying the Slovin Formula, a sample of 92 students was determined using the simple random sampling technique. Data gathering is done through interview and questionnaire method. The results of respondents' answers are then utilized to test the instrument by examining the validity and reliability of the instrument. Assumptions were tested using multiple linear regression analysis before hypotheses could be tested using multiple linear regression analysis and a series of traditional assumption tests. There was some evidence that entrepreneurial knowledge has a significant positive effect on entrepreneurial interest, income expectations have a significant positive effect on entrepreneurial interest, and subjective norms have a significant positive effect on entrepreneurial interest among FEBP UNHI students
PENGARUH SPI, MORALITAS INDIVIDU DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (FRAUD)
Authors: Nita Pebriyani Ni Komang , Sumadi Ni Komang , Ayu Putu Cita
Published: February 2023

The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).
Pengaruh Sifat Machiavellian, Komitmen Profesional, Keseriusan Pelanggaran Terhadap Niat Melakukan Whistleblowing
Authors: Rusmita Ni Wayan
Published: February 2023

The purpose of this study was to determine the effect of Machiavellian, Professional Commitment and the Seriousness of Violations on Intentions to Whistleblowing. This research was conducted at the BPK RI Representatives of the Province of Bali. The method used is a quantitative research method. The data used in this study is primary data using a questionnaire as a method of collecting data obtained from respondents. The population in this study is the auditors who work at the BPK RI Representatives of the Province of Bali as many as 55 people. The sampling technique used in this study was non-probability sampling with a saturated sample type so that the number of samples in this study was 55 people. The analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that the influence of Machiavellian, Professional Commitment and the Seriousness of Violations has a positive and significant effect on the Intention to Whistleblowing.