bluuebunny/crossref_metadata_2025 huggingface dataset:
AKTYWNOŚĆ FIZYCZNA ORAZ FORMY SPĘDZANIA CZASU WOLNEGO DZIECI
Authors: Czarnecki D. , Skalski D. W. , Rybak L. , Kindzer B. , Graczyk M. , Davybida N. , Levandovska L.
Published: February 2023

Czas wolny pełni wiele istotnych funkcji na każdym etapie rozwoju człowieka, choć zwykle bywa przeznaczony na odpoczynek i samorealizację. W literaturze przedmiotu można spotkać liczne definicje czasu wolnego, a ich wspólnym mianownikiem jest wpływ na holistyczny rozwój człowieka. Jedną z kluczowych funkcji czasu wolnego jest wypoczynek i rekreacja, a co za tym idzie – aktywność fizyczna. Regularna aktywność ruchowa determinuje jakość i długość życia człowieka. Odpowiednio dobrana aktywność wzbogaca także sferę intelektualną i pozwala zachować równowagę między kondycją ciała a stanem umysłu. Przyczynia się do lepszej kondycji psychofizycznej, a także do lepszego samopoczucia. Aktywność fizyczna jest niezwykle ważna dla właściwego rozwoju jednostki, zwłaszcza gdy współczesne społeczeństwo narażone jest na siedzący tryb życia. Uprawianie sportu i systematyczny ruch na powietrzu to nie tylko wiele korzyści dla jednostki, lecz także dla całego społeczeństwa. Zdrowe społeczeństwo żyje dłużej, jest bardziej wydajne, a przede wszystkim jest świadome zdrowego stylu życia. Aktywność fizyczna jest zatem ważnym czynnikiem kształtującym zdrowie, zdrowe nawyki, ale także wartościowe spędzanie czasu wolnego. Uczestnictwo w kulturze fizycznej może odbywać się w różny sposób: od form aktywnych realizowanych przez udział w szeroko podjętych formach ruchowych do form biernych realizowanych przez uczestnictwo w środowiskach sportowych w rolach widza. Potrzebna jest pełna świadomość szerokiej perspektywy, która obrazuje warunki dojrzewania i funkcjonowania określonych grup społecznych, która pozwala na wytyczanie celów oraz zadań uwzględniających potrzeby, możliwości oraz zainteresowania danej grupy wiekowej. Aktywność fizyczna, pozbawiona przymusów i ograniczeń, wzrost sfery wolności człowieka może być silnym bodźcem do aktywności fizycznej w czasie wolnym oraz wywierać istotny wpływ na stan prawidłowego rozwoju zarówno w dzieciństwie jak i w życiu dorosłym. Aktywność fizyczna dzieci jest jednym ze sposobów wzmacniania odporności organizmu, dbałości o zdrowie, kondycję fizyczną oraz psychiczną i jest rodzajem medycyny naturalnej.
IMPROVING THE QUALITY OF LIFE OF PATIENTS WITH RHEUMATOID ARTHRITIS WITH THE HELP OF PHYSICAL ACTIVITY
Authors: Nogas A. O.
Published: February 2023

The article highlights the main links of the etiology and pathogenesis of rheumatoid arthritis. It describes the degree of activity of the rheumatoid process and the criteria for determining the functional capacity of a patient with rheumatoid arthritis. It was found that there are two factors characteristic of many patients suffering from rheumatoid arthritis: a sedentary lifestyle and a low level of physical fitness. The author points out that the severity of the condition of a patient with rheumatoid arthritis is accompanied by a pain syndrome, a deterioration of physical function, and a decrease in indicators of physical health, significantly affecting their quality of life. The article summarizes and provides contemporary views and trends regarding physical therapy of patients with rheumatoid arthritis. The paper deals with the main approaches to the appointment of physical therapy in the system of physical therapy of patients with rheumatoid arthritis at the inpatient stage of treatment. It is specified the use of physical exercises in rheumatoid arthritis of the following types of exercises: static, passive, active with assistance, active with resistance. It has been established that physical therapy is an integral component of successful treatment of rheumatoid arthritis. In particular, systematic physical exercises improve general well-being, reduce pain, increase mobility, contribute to the preservation of functional activity of joints, have a positive effect on the work of the heart and general blood circulation, and therefore, improve the quality of life of patients. It was noted that dosed individually selected motor activity has a positive effect on the course of rheumatoid arthritis and the quality of life of patients. This happens as a result of the normalization, first of all, of the psychological and psychoemotional state of the patients. At the same time, attention is focused on the fact that currently there are no clear methodical developments regarding the rehabilitation examination and the selection of adequate means and methods. They are means and methods that will make it possible to standardize the amount of prescribed rehabilitation measures when drawing up long-term individual programs for restoring the health and quality of life of patients with rheumatoid arthritis in the conditions of inpatient treatment. It was proved the need for the development and theoretical justification of the concept of physical therapy of patients with rheumatoid arthritis in conditions of inpatient treatment to improve their quality of life.
PENGARUH INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD
Authors: Saputra I Komang Angga , Sudiana I Wayan , Putra I Putu Deddy Samtika
Published: February 2023

Fraud is a deliberate action by the parties who are not responsible for governance in order to personally gain profit. The purpose of this research is to know the influence of independence against fraud prevention with internal control system as moderation variable. The location of this research was conducted on LPD Ubud district. The population in this study was all LPD employees in Ubud district amounting to 382 employees from 32 LPD. The sampling method in this research is the purposive sampling method, resulting in a sample amounting to 124 people from 32 LPD. The analytical techniques in this study are using the Moderated Regression Analysis (MRA). The test results showed that independence had no significant effect on the prevention of fraud with a parameter coefficient value of 0.048 with significance level of 0.564 > 0.05. And the independent interaction with the internal control system was positively and significantly significant to the fraud prevention with a parameter coefficient value of 0116 with significance rate of 0.018 < 0.05.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
Authors: Mahaetri Komang Krisma , Muliati Ni Ketut
Published: February 2023

Company value is a description of the general state of a company that can be used as an consideration of investors to invest. This research aims to determine the effect of tax avoidance on the value of companies with good corporate governance as a variable variable. Data sources used in this study are secondary data. The population in this study are all listed companies in the Indonesia Stock Exchange in 2013-2017 as many as 570 companies. The samples were used by 8 companies with a total sample of 40 observations in 5 years, through the non-probability sampling method with purposive sampling technique. The data-analysis technique used in this study is Moderated Regression-Analysis. The results of this study show that tax avoidance has a negative effect on firm value, meaning that the greater the tax avoidance, it results in a decrease in the value of the company. Good Corporate Governance is not able to moderate the relationship between tax avoidance and corporate value.
PENGARUH LEVERAGE DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASI
Authors: Muliawati Ida Ayu Putu Yuli , Fery Karyada I Putu
Published: February 2023

This study aims to obtain empirical evidence of the effect of leverage and capital intensity on tax aggressiveness with an independent commissioner as a moderating variable. The population of the research is the goods and consumption industry sector manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. The sample used is purposive sampling. The type of data that is secondary data and the method of analysis used is MRA Analysis. The results of this study indicate that leverage and capital intensity have a positive effect on tax aggressiveness, independent commissioners weaken the relationship between leverage and capital intensity on tax aggressiveness.
PENGARUH INTEGRITAS, KOMITMEN ORGANISASI DAN KECERDASAN ADVERSITY TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI
Authors: Sugiartini Ni Kadek , Hutnaleontina Putu Nuniek
Published: February 2023

Public accountants are professionals who provide services to the general public, especially in the field of auditl of financial reports, which play a role in improving the quality of financial information. This study aims to determine the effect of integrity, organizational commitment and adversity intelligence on audit quality. This research was conducted in the Public Accountants Office in the Province of Balil which was registered at the Indonesian Institute of Public Accountants (IAPI), totaling eleven KAPl with a population of 92 auditors. The method used in this study is purposive sampling with an auditor's criterion who has had audit experience â‰¥ 1 year and an auditor who has a minimum educational history of Stratal 1 (S1) 1, so the number of samples in this study is 63 auditors. The data collection method was carried out by a survey method using the questionnaire technique which was measured using a likertl scale.

               The results of this study show that integrity has a positive effect on audit quality with a significant value of 0l, 001 <0l, 05l. Organizational commitment to results has a positive effect on audit qualityl with a significant value of 0.1003 <0.051. Adversity intelligence has a positive effect on audit qualityl with a significant value of 0l, 017 <0l, 05l. This hall indicates that the higher the variable, it means the higher the audit quality produced by the auditor.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PRAMUDI ANGKUTAN SISWA GRATIS DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PERUSAHAAN
Authors: Manik Dwijantara I Made , Arie Indraswarawati Sang Ayu Putu , Yuniasih Ni Wayan
Published: February 2023

The payroll accounting system is an important component in accounting information. This system consists of a framework that is interconnected within a company which functions to inform cost data needed by interested parties in the company. The payroll accounting information system that has been implemented by PT. Damri Klungkung Branch and also to analyze the payroll accounting information system on the effectiveness of internal control. This type of research is descriptive qualitative research, which focuses on the payroll accounting information system at PT. Damri Klungkung Branch. Data analysis in this study begins with a description of the payroll accounting information activities, analyzing information, supporting documents, accounting records used, related functions, the network of procedures that make up the payroll and wage systems, and the effectiveness of internal controls. The results of the study found evidence that the Accounting Department is still responsible for paying employees' salaries and wages and is still responsible for supervising the filling of employee attendance lists and making a recap of employee attendance lists so that fraud is possible. Sound practices that are implemented to support the effectiveness of internal control are that the employees' basic salaries are paid by transferring the basic salaries to the account of each employee by the director and the pay slips are made in duplicate.
PENGARUH TINGKAT PEMAHAMAN AKUNTANSI, FUNGSI BADAN PENGAWAS DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN LEMBAGA PERKREDITAN DESA DI KECAMATAN GIANYA
Authors: Pebriantari Ni Kadek , W Rai Dwi Andayani
Published: February 2023

This study was intended to test the impact of accounting comprehension levels, the function of the supervisory body and the use of information technology on the quality of the LPD financial report in Gianyar district. The study uses independent variables, that is, accounting comprehension levels, the function of the supervisor's bodies, and the use of information technology. while the dependent variable is the quality of the financial report. The sample of this study were 102 respondents. Purposive sampling was used as a sampling method in this research. The data analysis technique includes descriptive analysis, multiple linear regression analysis, validity test, reliability test, classical assumption test, determination coefficient test (R2), F test and T test. Result of the Research shows that variable accounting levels do not affect the quality of financial statements. Meanwhile the function of the body of the supervisor and the use of information technology affects the quality of the financial report.
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
Authors: Dewi Ayu Sahyani , Suardika Anak Agung Ketut Agus
Published: February 2023

Optimizing the largest source of income for the state is very important in supporting government financing and national development. To support government financing and national development, which aims to improve the welfare of the community by exploringdomestic sources of funds, namely taxes. In order to minimize the tax burden, certain companies will usually try to reduce their tax costs in order to get higher profits. Companies will usually do a business by taking tax avoidance. This study aims to examine the effect of profitability, transfer pricing and institutional ownership on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013 - 2019 with a population of 40 companies. Data is obtained by accessing the Indonesia Stock Exchange (BEI) page. Determination of the number of samples using purposive sampling method, in order to obtain a sample of 49 mining sector companies. Hypothesis testing is done by using multiple linear regression analysis techniques. In this study, the hypothesis testing method uses a significance level of 5%. The results showed that simultaneously, profitability, transfer pricing and institutional ownership have an effect on tax avoidance. Meanwhile, partially shows that the first result, namely the profitability variable has no significant effect on tax avoidance. The second result shows that the transfer pricing variable has no significant effect on tax avoidance. The third result shows that institutional ownership has a negative significant effect on tax avoidance.
PENGARUH RISIKO AUDIT, TINDAKAN SUPERVISI DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT
Authors: Juniyanti Ni Wayan Vega , Sumadi Ni Komang
Published: February 2023

This. study the effect of audit. risk, supervision measures, and review procedures on premature.Termination. Of. Audit. procedures. Population in this study were all auditors who worked at the State Audit Board of the Republic of Indonesia, representing the Province of Bali, totaling 60 auditors, and the entire population in this study was sampled, namely 60 auditors. Datacollection techniques in this study using a questionnaire (questionnaire). The method of determining the sample using purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that audit risk has no effect on premature termination of audit procedures. Partially, only review procedures have a negative and significant effect. on premature .termination. of .audit procedures at BPK RI Representatives of Bali Province, while audit risks and supervision measures have no effect on premature termination of audit procedures at BPK RI Representatives of Bali Province.
PENGARUH KEWAJIBAN MORAL, SOSIALISASI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR
Authors: Intan Rismayanti Ni Wayan
Published: February 2023

Vehicles are a must have reqvirement, itâ€™s because it capable of supporting the community activities. Both of vehicle purchases level and the development of the automotive world are increasing. The more people who own the vehicles cause the number of vehicle taxpayer increase every year. However, the tax collection still needs to be improved considering that there are many people who arenâ€™t obedient in paying the taxes. We can see there are evidenced by the existence of tax arreas. This study, aimed is to know the influence of moral obligations, tax socialization, and service quality of vehicle taxpayer compliance. The population of this study were all vehicle taxpayers in Tabanan regency. The sample of the study was 100 respondents that obtained the slovin form. This used accidental sampling technique. The data collected by spread out a questionnaire, and then analyzed using multiple linear regression test. This study showed; simultaneously, a moral obligation tax socialization and service quality have influenced to vehicle taxpayer compliance. Partially, it showed moral obligations have a positive significantâ€™s affect to taxpayer compliance, while tax socialization and service quality didnâ€™t affect to vehicle taxpayer compliance.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PELATIHAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BADUNG
Authors: Andika I Gede Wira , Sumadi Ni Komang
Published: February 2023

Village Credit Institutions (LPD) are financial institutions that help deal with credit problems in the community. The performance of each individual is needed in the management of the Village Credit Institution (LPD). Individual performance is the result of a person's work or expertise to carry out something successfully and efficiently both in quantity and quality in a company. The purpose of this study is to determine the influence of the use of information technology, training and effectiveness of accounting information systems on individual performance. This research was conducted at the Village Credit Institution (LPD) in Badung Regency which has a healthy category with a total of 53 LPD. Data collection techniques in this study used a questionnaire distributed to respondents. Respondents of this research are the head, treasurer, secretary, and savings division who work at the Village Credit Institution (LPD) in Badung Regency. The method used in sampling was purposive sampling method, is determination of the sample based on the suitability of certain characteristics in order to obtain as many as 212 respondents. The data analysis technique used is multiple linear regression with the help of SPSS 21 for Windows. Based on the results of data analysis, it was found that the use of information technology had no effect on individual performance because most of the LPD employees were over 51 years of age who were less able to take advantage of the technology that was currently developing. Meanwhile, training and the effectiveness of accounting information systems have a positive effect on individual performance.
PENGARUH DANA PIHAK KETIGA, PENYALURAN KREDIT DAN TINGKAT SUKU BUNGA KREDIT TERHADAP PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN ABIANSEMAL TAHUN 2017-2019
Authors: Pradnyasari Putu Nadia Citra , Muliati Ni Ketut
Published: February 2023

Profitability is the ability of a company to generate profits from its capital. This study aims to examine how the effect of third party funds, credit distribution, and credit interest rates on profitability. The sample in this study was 33 LPDs with three years of research observation. The sampling method used is purposive sampling method. The data analysis technique used in this research is descriptive statistics, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. Based on the results of the simultaneous analysis test, third party funds, lending, and credit interest rates have a significant effect on profitability and partially third party funds and lending have no effect on profitability, while credit interest rates have a positive and significant effect on profitability.
PENGARUH DIMENSI FRAUD DIAMOND DAN RELIGIUSITAS TERHADAP KECURANGAN AKADEMIK
Authors: Ayu Yuniari Ni Putu , Arie Indraswarawati Sang Ayu Putu , Bayu Putra Cok. Gde
Published: February 2023

This study aims to determine the effect of diamond fraud and religiosity on academic fraud in accounting students of the University of Hindu Indonesia . This research was conducted at the University of Hindu Indonesia. The number of samples taken was 172 students with a probability sampling method. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple linear regression. The results showed that pressure has a significant effect on academic fraud y ang means that the pressure received by students triggers students to commit academic fraud. Ability has a significant effect on academic fraud, which means that the higher the student's ability to commit cheating, the higher the cheating is committed. Religiosity has a significant effect on academic fraud, which means that the higher the level of religiosity, the more students understand that in religion there is a punishment in the hereafter for doing bad things. Opportunity and rationalization do not have a significant effect, which means that opportunity and rationalization do not influence students to commit academic fraud.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKERDITAN DESA (LPD) SEKECAMATAN PENEBEL
Authors: Merta Sedana I Gede Made , Sumadi Ni Komang , Andayani W Rai Dwi
Published: February 2023

LPD or village credit institutions are non-bank financial institutions that help villages and village communities manage their finances. The purpose of this study was to examine the effect of transformational leadership style, accounting information systems and motivation on employee performance at the Village Perkerditan Institute (LPD) of Penebel Subdistrict. The population used in this study were all 113 LPD employees in the Penebel District. Determination of the sample using purposive sampling method in order to get 74 people as a sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that transformational leadership style had a positive and significant effect on employee performance at the Village Credit Institution (LPD). Penebel sub-district. The accounting information system has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district. Motivation has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district.
PENGARUH PENERAPAN AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN SURPRISE AUDIT TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH
Authors: Adi Suputra Made Agus
Published: February 2023

Lembaga Perkreditan Desa (LPD) is a financial institution owned by the Desa Pakraman in Bali. In maintaining and developing strategy and productivity, the LPD's operational activities will be guided and supervised. However, in recent years, there have been many cases of fraud in the LPDs caused by weak supervision from both internal and external parties. A positive work environment can be realized by implementing a whistleblowing program for employees to report violations of the code of conduct and maximizing the role of internal audit by conducting regular surprise audits. With a whistleblowing system, conducting regular internal audits and surprise audits within an institution, it is very important to monitor internal performance. This study uses data from Lembaga Perkreditan Desa in the Blahbatuh District. Determination of the sample in this study using simple random sampling method, with the number of observations of 120 research samples. The data analysis technique is multiple linear regression analysis, because it uses more than one independent variable. Based on the analysis, it is known that the whistleblowing system, internal audit, and surprise audit variables have a positive and significant effect on fraud prevention at Lembaga Perkreditan Desa in Blahbatuh District.
PENGARUH KAPABILITAS PERSONAL, PEMANFAATAN TEKNOLOGI, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI
Authors: Ratna Dewi Dewa Ayu
Published: February 2023

Information technology is a necessity that can be used to increase the speed, flexibility, integration and accuracy of the resulting information. Accounting information systems provide opportunities for business people to increase efficiency and effectiveness in decision making so as to allow companies to gain a competitive advantage. The use of computers in some cooperatives is still ineffective which is driven by the factor of the lack of ability of employees in the processing of the systems used. This problem may be an obstacle to the performance of the accounting information system for Savings and Loans Cooperatives in Gianyar Regency.

               This study aims to determine the effect of personal capabilities, technology use and top management support on the performance of the accounting information system in savings and loan cooperatives in Gianyar regency. The research method used is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at the Savings and Loans Cooperative in Gianyar Regency. The population in this study were 155 KSPs in Gianyar Regency. The sample used in this study amounted to 28 KSP which was determined by the nonprobability sampling method, namely purposive sampling which uses certain considerations. The data testing technique uses multiple linear regression analysis using the SPSS version 21 for windows program.

               Based on the results of the research by distributing questionnaires to 93 respondents, it can be concluded that the factors of personal capability, technology utilization, and top management support have a positive and significant effect on AIS performance. This shows that if AIS users want to achieve satisfaction with the system used, they must pay attention to the factors that influence it.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA BAGI HASIL TERHADAP BELANJA DAERAH PEMERINTAH KABUPATEN GIANYAR
Authors: Nirmala Putu Citta , Bayu Putra Cokorda Gde
Published: February 2023

This research was conducted at Gianyar Regency Goverment. The phenomenon that occurs is the ineffective use of Original Local  (PAD)  and Profit Sharing Funds (DBH) and Local Expenditure (BD) that are greater than Regional Revenues. The purpose of this study is to determine the effect of PAD and DBH against Local Expenditure in Gianyar Regency Government.. The method use in this research is the method and deskriptif verifikatif with quantitative approach.  The research was conducted in 15 periods in the 2006 - 2020 fiscal year. Data analysis testing techniques in this study were assisted by IBM Statistics 23, carried out through the following stages: (1)classical assumption test, (2)multiple linear regression analysis, (3)coefficient of determination (4)and hypothesis testing with t test and f test. The result of this study found that Original Local Revenue (PAD) of the Gianyar Regency Government has a positive and statistically significant influence on the Regional Expenditure (BD) of the Gianyar Regency Government, while Profit Sharng Fund (DBH) of the Gianyar Regency Government has a positive but not statistically significant effect on the Local Expenditure (BD) of the Gianyar Regency Government.
PENGARUH SISTEM PENGENDALIAN INTERN, KOMITMEN ORGANISASI, DAN TINGKAT PENGAWASAN KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN GIANYAR
Authors: Ni Wayan Indah Yani
Published: February 2023

This research was conducted with the aim of whether the internal control system, organizational committee and level of regional financial supervision have an influence on the quality of the financial statements of the Gianyar Regency local government. Of the 5,224 population who work in the OPD of Gianyar Regency, 128 samples were used in this study because they met the criteria set out in this study. From the results of the data that has been obtained after conducting research in the field, further testing is carried out with the help of the SPPS 21 test, namely the Multiple Linear Regression Test. After the test, the results showed that the Internal Control System and Organizational Commitment had an influence on the quality of regional government financial reports, while the Regional Financial Supervision Level had no effect on the Quality of the Gianyar Regency Government's Financial Reports.
PERAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MEMODERASI HUBUNGAN PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN LPD SE-KECAMATAN PENEBEL
Authors: Desi Lestari Ni Komang , Kusumawati Ni Putu Ayu , Nuratama I Putu
Published: February 2023

This study aims to determine the effect of the utilization of information technology and internal control systems on the quality of financial reports and to determine the role of human resource competence in moderating the relationship between the utilization of information technology and internal control systems on the quality of financial reports at the Village Credit Institution (LPD) in Penebel District. The population in this study were 50 LPDs in Penebel District with 140 respondents consisting of the Head of the LPD and the LPD Internal Supervisory Board. The sampling technique used in this study is saturated sampling technique so that the entire population is used as a sample, namely the sample obtained in this study was 140 respondents. The data analysis technique used in this research is Descriptive Statistical Test and Partial Least Square (PLS) analysis. The results of this study indicate that the utilization of information technology has a negative and insignificant effect on the quality of financial reports, while the internal control system has a positive and significant effect on the quality of financial reports and the interaction of human resource competence with the utilization of information technology has a positive and insignificant effect on the quality of financial statements and the interaction of human resource competence with the internal control system has a negative and insignificant effect on the quality of financial reports.
PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN PADA MINAT MAHASISWA UNTUK MENGIKUTI PROGRAM STUDI MAGISTER AKUNTANSI
Authors: Ratih Purnama Sari Dewa Ayu , Kusumawati Ni Putu Ayu , Andayani W Rai Dwi
Published: February 2023

Accounting is one of the study programs that are in great demand by students in universities, especially the Faculty of Economics, this can be seen from the number of students who choose accounting study programs at both State Universities and Private Universities. The level of interest of accounting students in the accounting master's study program is determined by motivation and educational costs. Respondents in this study were final year students from 5 economic faculties in 5 universities in the Denpasar area. This research is an empirical research with a sampling technique using the Slovin formula. How the data aggregation in this research is by. Based on the results of the study, it shows that the variables of social motivation, career motivation, economic motivation, and education costs have a positive effect on student interest in joining the accounting master's program.).
PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR
Authors: Dewi Anak Agung Indah Puspita , Nuratama I Putu
Published: February 2023

Whistleblowing is disclosure of violations or reporting that occurs in an organization which is conducted by internal or external parties. This research to determine the effect of organizational commitment, professionalism and retaliation to the intention to do whistleblowing at the Lembaga Perkreditan Desa (LPD) in Gianyar sub-district. The population in this research were all employees of the LPD in Gianyar district. the sample in this research amounted to 223 respondents, but the data processed were 177 due to the outlier data as many as 46. The method of determining the sample using saturated sampling technique.This research was conducted by distributing questionnaires. The result of this research indicate that the organizational commitment has no significant effect on the intention to do whistleblowing, professionalism has no significant effect on the intention to do whistleblowing, and retaliation has a negative and significant effect on the intention to do whistleblowing.
Pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Internal dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Sidemen Kabupaten Karangasem
Authors: Adnyana I Gede Putra
Published: February 2023

This research was conducted at the Village Government of Sidemen District, Karangasem Regency. The purpose of this study was to determine the effect of village apparatus competence, internal control system and community participation on village fund management accountability in Sidemen sub-district, Karangasem district. The population used in this study were all village officials in the villages of the Sidemen District. The sampling technique used in this research is purposive sampling where the sample in this study is village officials who carry out village fund management in Sidemen District. The number of respondents in this study were 80 respondents. The analytical technique used is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used is the t test and f test using the IBM SPSS Statistics 21 tool. The results of this study found that Village Apparatus Competence had no significant effect on Village Fund Management Accountability, while the Internal Control System and Community Participation have a positive and significant impact on Village Fund Management Accountability.
Pengaruh Investment Knowledge, Modal Investasi Dan Kemajuan Teknologi Informasi Terhadap Minat Investasi
Authors: Utami Ni Kadek Pradnyanita , Sudiana I Wayan , Putra I Putu Deddy Samtika
Published: February 2023

Financial management is basically an important stage for a person. Good financial management will help individuals free from the trap of possible poverty. Based on this basis, this paper was made, revealing the relationship between investment knowledge, minimum investment capital, and advances in information technology on student investment interest in the capital market. 448 student from the accounting department of UNHI were use as the research population where 82 people were selected as research samples whose data will be tested using multiple regression technique. Various research processes have been carried out and the final result reveal the fact that for students majoring in accounting. Their investment interest can be increased along with increasing selft-knowledge in the investment field, capital that is relatively in accordance with their limited finances and the convenience of available technology.
Pengaruh Bystander Effect, Moralias, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Setiawan I Kadek Rocky
Published: February 2023

This research was made in an effort to reveal the relationship between Bystander Effect, Individual Morality, and Information Asymmetry on Accounting Fraud Trends. BUMDes employees in Dawan Klungkung sub-district as many as 102 people were made into the population with 30 people selected as samples. This analysis uses multiple regression as an analytical technique with data collected through the stages of distributing questionnaires. The results of the study reveal that the Bystander Effect and information asymmetry can directly increase the possibility of fraud in BUMDes. Good individual morality can be used as a solution to reduce the possibility of fraud in institutions. Accounting fraud can go up or down influenced by 72.6% of the three variations of the independent variables in this study. In the future, this research can be used as material for consideration in making policies that are used to prevent fraud in a company.
Pengaruh Moralitas Individu, Religiusitas dan Budaya Etis Organisasi Terhadap Kecurangan (Fraud) Akuntansi pada Lembaga Perkreditan Desa Di Kecamatan Abiansemal Kabupaten Badung
Authors: Santya Dewi Ni Luh Heppy Monika , Ayu Putu Cita , Sumadi Ni Komang
Published: February 2023

Fraud is an act done intentionally by someone whose impact can be detrimental to many parties. In this study, we will discuss the relationship between a person's morals, religiosity, and organizational culture that can affect fraud in organizations. LPD (Village Financial Institution) employees in Abiansemal District were used as the research population and 99 of them were used as samples. In this study, multiple regression analysis was used as a research technique by looking at the direct relationship formed between the independent variables on fraud.
PENGARUH PENGETAHUAN AKUNTANSI DAN PERCEIVED OF USEFULNESS TERHADAP PENGGUNAAN APLIKASI AKUNTANSI BERBASIS ANDROID
Authors: Yuni Rasniati Ni Nyoman , Ayu Kusumawati Ni Putu , Andayani W Rai Dwi
Published: February 2023

This study sought to evaluate the effects of knowledge of accounting and perceived of usefulness on the use of Android Based Accounting Applications. The location of this research in Denpasar City. This study takes a quantitative technique combining primary data using questionnaire. The sampling procedure uses the slovin formula such that 100 respondents were acquired. To meet the aims of this study, respondents are particular to SMEs in Denpasar City who utilize an android-based accounting program. Data were examined using multiple linear regression. The results showed that understanding of accounting and perceived usefulness has a substantial effect on the use of android- based accounting applications for SMEs in Denpasar City.
Pengaruh Profitabilitas, Harga Saham, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Periode 2018-2020)
Authors: Warmita I Wayan , Wati Ni Wayan Alit Erlina
Published: February 2023

This study aims to determine the effect of profitability, stock price, liquidity, company size on the value of mining sector companies listed on the IDX for the 2018-2020 period. The population in this study amounted to 46 companies and a sample of 44 companies was taken using purposive sampling method. The data used in this study is secondary data in the form of an annual report from 2018-2020 which is accessed through the website www.idx.co.id. The analytical method used is multiple regression analysis. The results showed that the profitability ratio proxied by Return On Assets (ROA) had a positive and insignificant effect on firm value, stock prices (Closing price) had a positive and significant effect on firm value, while liquidity was proxied by the Current Ratio (CR) and firm size as a proxy for the natural logarithm of total assets has a negative and significant effect on firm value
Pengaruh Tingkat Kompetensi, Independensi Dan Integritas Auditor Terhadap Kualitas Audit
Authors: Sari Ida Ayu Made Kartika
Published: February 2023

The location of this research in the Public Accounting Firm in Bali. Pick-up method the time sample used is non-probability sampling method with the purposive sampling based on certain considerations. The population in this study are auditors who work at the office of Public Accountant (KAP) in Bali. The sample used in this study as many as 99 respondents. Data analysis techniques used in this study are Multiple Linear Regressions. Based on the result of the study it can be seen that (1) competence significant positive effect on audit quality. (2) independence significat positive effect on audit quality. Suggestions that can begiven by researchers is a Public Accounting Firm in Bali is expected to be rountinely provide training to auditors, always apply the regulations in carry out audits strictly and always supervisethe auditors in carrying out auditing and guiding auditors.
Pengaruh Ukuran Perusahaan dan Leverage Terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019
Authors: Ashari Ni Ketut Ayu
Published: February 2023

The purpose of this research is to determine the impact of firm size and leverage on the integrity of financial statements. The population in this study was all companies on the IDX in the infrastructure, utility, and transportation sectors, and the sampling technique used was purposive sampling, yielding a sample of 69. Multiple linear regression was used as a data analysis technique. According to the findings of this study, the firm size variable has no significant effect on the integrity of financial statements in infrastructure, utility, and transportation sector companies listed on the Indonesian stock exchange. While the leverage variable has a positive and significant effect on the integrity of financial statements in the infrastructure, utilities, and transportation sectors listed on the Indonesian stock exchange.
PENGARUH PENERAPAN GCG, AUDIT INTERNAL DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DI LPD DENPASAR SELATAN
Authors: Adnyani Ni Kadek Dwi , Hutnaleontina Putu Nuniek
Published: February 2023

Fraud is a variety of fraudulent acts, whether committed intentionally or unintentionally by third parties. The targets of extortion incorporate forestalling misrepresentation in all lines of the association, hindering expected culprits., making it difficult for fraud perpetrators to move, recognizing high-risk exercises and control shortcomings, and making demands or forcing sanctions on fraud culprits. The motivation behind this study was with determine the impact of implementing good corporate governance, the role of internal audit and the whistleblowing system on the prevention of fraud at Village Credit Institutions in South Denpasar District. The population in this study were all LPD in South Denpasar as many as 10 LPD. The method of determining the sample using the saturated sampling method so that obtained 117 respondents. The type of research used is quantitative. The analytical method used is multiple linear regression. Based on the analysis test results, it is found that good corporate governance had a beneficial outcome on misrepresentation. Meanwhile, the role of internal audit and the whistleblowing system had a positive and insignificant effect on fraud
PENGARUH WHISTLEBLOWING SYSTEM, GOOD GOVERNMENT GOVERNANCE DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA
Authors: Kusuma Dewi Ni Luh Gede , Padnyawati Kadek Dewi
Published: February 2023

In preventing fraud, the management of village funds requires supervision, appropriate strategies and firm policies so as to minimize the occurrence of fraud. This study aims to determine the effect of the Whistle-Blowing System, Good Government Governance, and the Effectiveness of Internal Controls on the prevention of fraud in the management of village funds. The population in this study were all employees of the Village Government Office in North Denpasar district. The samples in this study were 72 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The result of this study, Whistleblowing system has a positive and significant, Good Government Governance has a positive and significant, The effectiveness of internal control has a positive and significant effect on fraud prevention.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Keuangan Desa, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar
Authors: Sedana I Dewa Gede Yoga , Putra I Made Endra Lesmana
Published: February 2023

Accountability is a basis or principle that must be applied in the village fund management process. Accountability will make the process of managing village funds more transparent. Once accountability is so important, this study was made to look at the factors that can lead to accountability such as Human Resource Competence, Village Financial System, and Clarity of Budget Targets. The total population in this study was 499 people, which were all employees at the Denpasar City repair shop, with 135 of them selected as the research sample. This study concludes that accountability can increase if it is followed by the growth of better human resource competencies, an effectively designed financial system, and clearer budget targets.
Pengaruh Intellectual Capital, Struktur Modal, Konservatisme Akuntansi Dan Investment Opportunity Set Terhadap Kualitas Laba
Authors: Safitri Luh Ayu Erika , Muliati Ni Ketut
Published: February 2023

The stability of a company's bottom line can be gauged by the caliber of its profits. The purpose of this analysis is to examine how Intellectual Capital, Capital Structure, Accounting Conservativeness, Investment Opportunity, and Profit Quality are related to one another (An empirical study on several manufacturing company listed on Indonesian Stock Exchange Market in 2018-2021). Companies' financial reports served as the secondary data source for this qualitative study. Purposive sampling is used to select 58 businesses over the course of the last four years for this study. In order to analyze the data, this study makes use of multiple regressive linear analysis with SPSS validation. This research shows that the quality of profits is not significantly affected by intellectual capital. Yet, the quality of profits is not significantly affected capital structure. Accounting conservatism has a positive and significant effect on profit quality. Quality of profits is significantly and adversely affected by the investment opportunity set.
Kecerdasan Emosional, Motivasi, Internal Locus of Control dan Niat Menjadi Akuntan Publik
Authors: Irmawan I Wayan Agus , Putra I Putu Deddy Samtika
Published: February 2023

Public accountants are one of the professions in the accounting field, whether it is working in a public accounting firm or opening their own public accounting firm. Intention to become a public accountant can be influenced by many factors, including emotional intelligence, motivation, and locus of control. The purpose of this study was to determine the effect of emotional intelligence, motivation, and locus of control on students' intentions to become public accountants. This research was conducted at the Hindu University of Indonesia on 194 students of the Accounting Study Program, Faculty of Economics, Business, and Tourism class of 2019 and by using the Slovin Formula, a sample size of 66 people was determined using a simple random sampling technique. Data was collected by conducting interviews and questionnaires using a five-choice Likert Scale. The data analysis technique was carried out by multiple linear regression analysis. The results of the analysis prove that the regression model has met the requirements of the model's feasibility, the results of the determination test show the magnitude of the influence of emotional intelligence, motivation, and locus of control on the intention to become a public accountant by 84.2 percent. The results of multiple linear regression analysis prove that emotional intelligence, motivation, and locus of control have a positive and significant effect on the intention to become a public accountant.