Papers by I Made Agus Putrayasa
Reconstruction of Presentation of Financial Statements of Village Credit Institutions (LPD): The ISAK 35 Approach and The Specific Characteristics of LPD
Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research, 2023
International journal of business, economics & management, Apr 18, 2023
Financial statements need to be audited by a public accountant as an independent third party outs... more Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality. Keywords-audit quality, effect quality audit, financial reports, public accountant, time budget pressure. Accounting Firm should communicate more about the time budget in completing audit assignments.
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022), 2022
The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based... more The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based audit. This audit approach evaluates a company's strategic, financial, and operational risks. Companies that are predicted to go bankrupt are not necessarily unable to survive in their business activities. The company can prepare short-term cash flow projections with various scenarios and assumptions and focus more on cash flow than profitability. The company describes the cash flow projections in the form of a cash budget that is prepared based on cash inflows and outflows. This study aims to analyze cash flow projections for going-concern companies predicted to go bankrupt. This research sample is predicted to go bankrupt during the Covid 19 pandemic, namely companies in the hospitality, contractor, and tour and travel sectors. Data analysis was carried out with an interactive analysis model. Based on the research results of hotel companies, contractors, and tour and travel companies in preparing cash flow projections using a short-term cash inflow and cash outflow approach that only focuses on the company's operating activities.
International journal of business, economics & management
Financial statements need to be audited by a public accountant as an independent third party outs... more Financial statements need to be audited by a public accountant as an independent third party outside the company to avoid mistakes that occur. Audited financial reports are more reliable. This study aims to find out and provide empirical evidence of the effect of time budget pressure on audit quality. This study took samples based on the non-probability sampling method with saturated sample techniques so that all auditors in the Public Accounting Firm Bali Province registered at IAPI became the sample. The regression analysis technique in this study is using a simple regression analysis technique. The results of the study show that time budget pressure has a negative and significant effect on audit quality.
Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022), 2022
The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based... more The risk of the company's going-concern during the COVID-19 pandemic is the focus of a risk-based audit. This audit approach evaluates a company's strategic, financial, and operational risks. Companies that are predicted to go bankrupt are not necessarily unable to survive in their business activities. The company can prepare short-term cash flow projections with various scenarios and assumptions and focus more on cash flow than profitability. The company describes the cash flow projections in the form of a cash budget that is prepared based on cash inflows and outflows. This study aims to analyze cash flow projections for going-concern companies predicted to go bankrupt. This research sample is predicted to go bankrupt during the Covid 19 pandemic, namely companies in the hospitality, contractor, and tour and travel sectors. Data analysis was carried out with an interactive analysis model. Based on the research results of hotel companies, contractors, and tour and travel companies in preparing cash flow projections using a short-term cash inflow and cash outflow approach that only focuses on the company's operating activities.
Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021
Journal of Applied Sciences in Accounting, Finance, and Tax
The execution of the standard of decentralization with regards to understanding the local indepen... more The execution of the standard of decentralization with regards to understanding the local independence of city in the Province of Bali has not been completely ready to investigate provincial pay sources which will uphold the outcome of carrying out territorial independence. Monetary information written in the Regional Government Budget isn't adequate to give sufficient data with respect to monetary administration execution in a specific locale. This exploration looked to evaluate the presentation of territorial monetary administration in Denpasar City during 2018-2021, as estimated by the local monetary reliance proportion, adequacy proportion, productivity proportion, the provincial consumption similarity proportion, the level of financial decentralization proportion and development proportion. Monetary Ratio Analysis utilizing the Budget Realization Report can be an estimating instrument for evaluating the monetary exhibition of nearby government. The exploration results uncov...
Proceedings of the International Conference On Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019), 2019
This study aims to understand the auditor's ability to detect fraud through an audit tool and lin... more This study aims to understand the auditor's ability to detect fraud through an audit tool and linked archive system (ATLAS) working paper. This is a qualitative research using a transcendental phenomenology methodology. Research informants were view that the ATLAS working paper was a translation of a risk-based audit standard. Awareness from the auditor is needed to apply ATLAS before it is required. The ATLAS working paper is believed to improve audit quality by prioritizing risk assessment before substantive testing. The implementation of auditor skepticism in the ATLAS working paper meant fraud could be detected. The results of the study provided policy contributions of the Center for Financial Professional Development and the Indonesian Institute of Certified Public Accountants. Alternative policies are in place as an effort to improve audit quality in small and mediumsized public accounting firms.
Prosiding Seminar Nasional LPPM, Jan 5, 2021
The Kampoeng English Penarungan group is an economically unproductive partner, providing non-form... more The Kampoeng English Penarungan group is an economically unproductive partner, providing non-formal education services with a focus on Balinese local wisdom, namely art and culture. Using the concept of learning outside the classroom (outdoor study) with various games as a medium for transforming the concepts conveyed in learning. This educational service started in September 2016, with students from 4 years old to 12 years old. In 2019 the number of children was 105 with 3 teaching teacher volunteers. Kampoeng English activities are located in Sibangkaja Village and in Penarungan Village, Mengwi District, Badung Regency, Bali which also serves as a base camp for the development of education services. The continuous development of non-formal education services in this era of globalization requires Kampoeng English to continue to develop educational patterns that always pay attention to the local wisdom of Balinese arts and culture. The development of educational facilities and infrastructure is carried out by making study desks, bookshelves for mini libraries, adding an LCD projector along with a projector screen, a blackboard, and arranging a learning environment outside the classroom.
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021), 2022
This study aims to reconstruct the compliance model of Compliance Risk Management (CRM) based on ... more This study aims to reconstruct the compliance model of Compliance Risk Management (CRM) based on taxpayers' compliance risks. Reconstruction of the tax compliance model utilized the approach of historicity, rationality, and actuality. The CRM reconstruction process equipped results from the observation of data and participants that reflect the implementation of CRM during the Covid-19 pandemic through informants' perspectives, including a tax authority informant and an academic informant who is the head of the Tax Center. The historical results showed the tax authority informant's understanding regarding the influence of tax information existence within the scope of the authorities and the social community. Rationally, the perspective of taxpayers who are homo economicus reflects the practice of an antagonistic tax compliance model in line with the views expressed by academics who revealed that the tax compliance situation began to shift toward the taxpayers' psychological condition. The actuality of communicative synergistic interaction was assessed as the basis for the reconstruction of a sustainable humanist tax compliance model during the pandemic. Tax authorities' performance internalized with the role of universities was believed to be a form of optimizing tax risks mitigation measures during the pandemic. Internalization of the educative approach convinced a practical implication that encourages new perspectives to maximize authorities' performances in the implementation of CRM risk-based during the Covid-19 pandemic.
ACRN Journal of Finance and Risk Perspectives, 2022
This study attempts to reconstruct the Slippery Slope Framework (SSF) tax compliance model based ... more This study attempts to reconstruct the Slippery Slope Framework (SSF) tax compliance model based on the values of Pancasila as the nation's ideology. This study is a conceptual paper through a literature review. The conceptual based on internalization of the value of Pancasila through historicity, rationality, and actuality. Historically, the SSF compliance model has not fully agreed with the values of Pancasila, which reflects the characteristics of taxpayers in Indonesia. Rationally, the SSF compliance model prioritizes the objective role of tax authorities in their primary task of collecting tax revenues. The reconstruction of the model through the actuality of the nation's ideological value occurs by balancing the role of the tax authority’s power with the taxpayers’ trust. The reconstruction propositions of the obedience model are based on humanist religious values at the conceptual level. The reconstruction of the SSF compliance model makes the humanist religious assum...
Bhakti Persada: Jurnal Aplikasi Ipteks, 2019
Kecamatan Kintamani merupakan sentra pengembangan Kopi Arabika yang ditunjukkan oleh adanya beber... more Kecamatan Kintamani merupakan sentra pengembangan Kopi Arabika yang ditunjukkan oleh adanya beberapa usaha mikro yang memproduksi kopi bubuk. Di antara pengusaha kopi yang sekaligus merupakan petani tersebut adalah I Ketut Jati dan I Dewa Ayu Putri Asih Banjar. Saat ini, kedua mitra tersebut menghadapi kendala dari sisi produksi, pemasaran, dan juga manajemen seperti kurangnya peralatan kemasan, sedikitnya pelanggan, serta tidak adanya manajemen keuangan yang baik. Usaha mereka memiliki kelemahan dalam menjaga mutu produksi sehingga kualitas kopi yang dihasilkan pun rendah. Dalam pemilihan biji kopi yang akan diolah, tidak ada standar kematangan yang diterapkan. Dalam hal ini, biji yang masih hijau sampai dengan biji yang mau jatuh pun juga dipakai. Selain itu, pemasaran yang dilakukan kedua mitra ini tidak efektif dan belum meluas. Teknik pemasaran dilakukan masih secara konvensional yaitu hanya dengan menjajakan produk di beberapa warung, dititipkan ke kolega yang kebetulan pamera...
Development of a Sustainable Tourism Model: A Balinese Perspective
Sustainable tourism development is essential to ensure that the interaction andrelationships betw... more Sustainable tourism development is essential to ensure that the interaction andrelationships between the environmental, socio-cultural, economic, and is concerned with thewell-being of the local community and their culture, as well as the long term creation ofeconomic benefits for all stakeholders involved. The study aims at investigating empiricalinformation to develop and test a theoretical concept of sustainable tourism development(STD) by employing the construct of it, which becomes a focus for tourism development as adevelopment tool. Elaborated further the proposed research model, will an overview of theunderstanding residents’ perceptions towards the existing STD and describes the presentsituation and condition in Bali tourism destination. The findings show that Bali destination iscurrently in an unsatisfactory situation about government policy on STD. Therefore; thegovernment management of tourism (GMT) should involve the community in makingtourism development more sustainab...
Bhakti Persada, 2020
Salah satu tempat yang memiliki daya tarik wisatawan dengan kearifan lokalnya adalah Dusun Petapa... more Salah satu tempat yang memiliki daya tarik wisatawan dengan kearifan lokalnya adalah Dusun Petapan yang ada di Desa Aan, Kabupaten Klungkung. Luas Dusun Petapan sekitar 120 hektar dan dengan penduduk hanya 90 kepala keluarga. Keberadaan monyet ekor panjang (macacca masikuralis) disini juga membawa suasana alam yang masih terjaga secara ekologis. Permasalahan mitra dalam upaya pengembangan obyek wisata edukasi ini adalah dalam bidang infrastruktur dan sumber daya manusia. Melalui kegiatan pengabdian kepada masyarakat ini, dikembangkan wisata green tourism yaitu pengembangan potensi alam yang selama ini belum tersentuh dalam bingkai kearifan lokal. Pelaksanaan green tourism adalah pengembangan wisata air, wisata edukasi, wisata tracking/foto dan publikasi/promosi. Dusun Petapan sekarang ini sudah digunakan sebagai lokasi beberapa kegiatan oleh masyarakat sekitarnya seperti kegiatan latihan gabungan pramuka yang dilakukan oleh siswa-siswa Sekolah Dasar.
Jurnal Bisnis dan Kewirausahaan, 2018
Anggaran Penjualan juga disebut sebagai anggaran utama dalam proses penganggaran, karena anggaran... more Anggaran Penjualan juga disebut sebagai anggaran utama dalam proses penganggaran, karena anggaran penjualan merupakan dasar penyusunan jenis anggaran lainnya. Tujuan penelitian ini adalah untuk mengetahui pendekatan penganggaran dan untuk menentukan penyebab dari varians antara anggaran penjualan dan penjualan aktual pada CV. Sumberjaya pada tahun 2016. Jenis penelitian ini menggunakan analisis kuantitatif dan kualitatif deskriptif. Studi ini menyimpulkan bahwa perusahaan menggunakan pendekatan top-down dalam proses penyusunan anggaran. Kemudian analisis varians penjualan menunjukkan bahwa varians kuantitas penjualan yang tidak menguntungkan terjadi di semua lima area penjualan. Setelah itu, perhitungan varians harga jual menunjukkan hanya satu area (Ubud) yang memiliki varian yang tidak menguntungkan dan kedua daerah (Kuta dan Mengwi) mencapai varian yang menguntungkan.
Jurnal Bisnis dan Kewirausahaan, 2020
Financial statements prepared by entities must comply with financial accounting standards. Micro,... more Financial statements prepared by entities must comply with financial accounting standards. Micro, small and medium business entities have their own standards, namely financial accounting standards for micro, small and medium-sized entities (SAK EMKM). This study aims to determine the application of SAK EMKM on Jewelry S Celuk Sukawati. Data analysis was performed using the comparative descriptive method. Stages of activities to be carried out in this study start with the presentation of financial statement presentation then followed by observing, comparing and analyzing the presentation of report elements and the presentation of financial statements according to SAK EMKM and finally making conclusions about the implementation of SAK EMKM. The results of this study indicate that the company's financial recording system is still simple and has not been able to present financial reports in accordance with SAK EMKM which includes statements of financial position, income statements and notes to financial statements.
Jurnal Bisnis dan Kewirausahaan, 2018
Penentuan harga pokok dengan menggunakan metode konvensional tidak memberikan perhitungan yang ak... more Penentuan harga pokok dengan menggunakan metode konvensional tidak memberikan perhitungan yang akurat. Hal ini karena metode konvensional hanya menggunakan satu pemicu biaya berbasis unit dalam proses penelsuran biaya ke objek biaya. Saat ini penggunaan analisis ABC (Activity Based Costing) memberikan banyak keunggulan dalam hal akurasi perhitungan biaya pada perusahaan yang mempunyai biaya overhead dan memproduksi beragam produk Penelitian ini bertujuan untuk mengetahui dan mendapatkan informasi tentang perhitungan dan perbandingan harga tarif kamar rawat inap menggunakan perhitungan metode biaya konvensional dengan metode ABC. Penelitian ini merupakan jenis penelitian deskriptif komparatif. Subjek dalam penelitian ini adalah Rumah Sakit Umum Graha Asih, sedangkan yang menjadi objek penelitian ini adalah penentuan tarif kamar rawat inap di Rumah Sakit Umum Graha Asih dengan menggunakan perhitungan metode ABC. Data dikumpulkan dengan metode wawancara dan dokumentasi. Hasil penelitia...
Proceedings of the International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021), 2022
The risk-based audit approach focuses on identifying and assessing material risks as well as risk... more The risk-based audit approach focuses on identifying and assessing material risks as well as risks that have the potential to hinder business strategy. Moreover, this approach will help the auditor plan a more targeted audit to make the implementation and reporting stage easier. This risk-based audit approach can be applied through the ATLAS, consisting of risk assessment, risk responses, and reporting. This audit approach focuses on evaluating strategic, financial, operational, regulatory, and other risks faced by organizations, such as risks to the company's going concern during the covid 19 pandemic. Given the current conditions, economic uncertainty worldwide, and increasing business and operations for many entities can challenge the auditor's judgment in conducting accounting examinations. The auditor should also consider the impact of the auditor's evaluation on management's assessment of the entity's ability to continue as a going concern. This study aims to map going concern risk assessments during the COVID-19 pandemic using the ATLAS. The sample in this study is the company's 2020 financial statements which in their preparation apply the financial accounting standards of entities without public accountability (SAK ETAP), with the business fields of hotels, advertising, contractors, trade, travel, communication services, cooperatives, health clinics, and Education. Data analysis was conducted using a comparative descriptive method on implementing the audit stages, risk assessment, namely in the financial, operational, and other aspects, and testing with Z-Score analysis. Mapping going concern risk assessment during the covid-19 pandemic using the ATLAS shows that first of all the hotel, contractor, travel business facing bankruptcy condition, secondly the cooperative business, education fall in the grey area and finally the type of business advertising, trading, communication services, health clinics in non-bankrupt conditions.
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Papers by I Made Agus Putrayasa