I Nyoman Wijana Asmara Putra
Faculty of Economics and Business, Universitas Udayana, Indonesia

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THE EFFECT OF JOB STRESS, BENEFITS, USER SATISFACTION, EDUCATION LEVEL AND TRAINING ON ACCOUNTING INFORMATION SYSTEM PERFORMANCE Putu Monique Paramadewi; I Nyoman Wijana Asmara Putra
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.699

Abstract

The application and utilization of computer-based information systems will make it easier to face competition in the era of globalization. The way a company uses its financial information system can affect how well that system works for that business. This research aims to determine the effect of work stress, performance allowances, user satisfaction, education and training on the performance of accounting information systems. The research population is employees of the Denpasar City Regional Secretariat who use an accounting information system. A purposive sampling method was used, including a total of 60 participants. The collected data was then subjected to analysis utilizing multiple linear regression techniques. The study findings reveal that the work stress variable has a detrimental impact on the functioning of the accounting information system. The factors of allowances, user satisfaction, education level, and training are beneficial to the performance of the accounting information system. The independent variables have a major effect of 73.8% on the performance of the accounting information system, while the remaining 26.2% is attributed to other considerations.
Credit Risk, Capital Adequacy, Liquidity and Profitability of Badung Regency Village Credit Institutions I Gusti Agung Putu Nadya Aundria Paramita; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 34 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i01.p10

Abstract

The research aims to empirically examine the influence of credit risk, capital adequacy and liquidity on LPD profitability in Badung Regency. In this research, the data used is secondary data from the Badung Regency LPD financial reports, which has a total sample of 94 LPD samples for the period 2020 and 2021. The sample determination method uses the Simple Random Sampling technique. This data was collected using non-participant observation methods. The data analysis technique used is Multiple Linear Regression analysis. The results of the analysis from this research show that Credit Risk has a negative effect on LPD profitability, Capital Adequacy has a positive effect on LPD profitability and Liquidity has no effect on Badung Regency LPD profitability. It is hoped that the implications of this research can contribute to the development of knowledge regarding accounting regarding the influence of credit risk, capital adequacy and liquidity on LPD profitability.
Job Rotation, Work Environment, and Civil-Service Educator Performance: The Mediating Role of Work Motivation Putu Ita Widyantari Utami; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p15

Abstract

Persistent shortfalls in employee motivation at Udayana University are evident in behaviors reflecting a perceived lack of appreciation and a diminished commitment to assigned duties within an unconducive work environment. Addressing these concerns, this study investigates whether job mutations (i.e., rotations or transfers) and workplace conditions—individually and jointly—influence the performance of civil-service educational staff, and whether work motivation mediates these relationships. By integrating the constructs of mutation, work environment, motivation, and performance, the research offers faculty leaders actionable insights for fostering enthusiasm and enhancing work quality among civil servants. The analysis draws on questionnaire data from 214 civil-service educational personnel and employs Partial Least Squares Structural Equation Modeling (PLS-SEM, version 4) to test the proposed hypotheses. Results reveal that both mutations and the work environment exert significant positive effects on employees’ motivation and performance. Moreover, motivation directly enhances performance and functions as a significant mediator linking mutations and work environment to performance outcomes. These findings underscore the importance of strategically managed job rotations and supportive workplace conditions, together with targeted motivational interventions, in strengthening the performance of civil-service educational staff at Udayana University. Keywords: Mutation; Work Environment; Work Motivation; Performance.
Enterprise Resource Planning, Accounting Information System Quality, Competence, and Internal Control on Company Performance Adelia Aura Az Zahra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The study's objective is to learn how PT Perusahaan Listrik Negara Indonesia Power Bali Power Generation Unit's enterprise resource planning deployment, accounting information system quality, human resource proficiency, and internal control systems have influenced the firm's performence. There were 175 workers included in the sample. Purposive sampling was used to choose the sample size of 48 respondents. Multiple liner regression analysis was used to examine the data. A favorable and statistically significant correlation was established between enterprise resource planning installation, accounting information system quality, human resource competency, and internal control system maturity and financial performance. The quality of accounting information systems, qualified competences, and an efficient internal control system will all contribute to optimizing and improving the company's performance when enterprise resource planning with a good performance is implemented.
Indonesian Capital Market Response to U.S. Federal Funds Rate Increase Announcements Ketut Bintang Maharani; I Nyoman Wijana Asmara Putra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research aims to examine whether there are abnormal returns due to the increase in the Federal Funds Rate (FFR) in the United States on February 1, 2023, March 24, 2023, May 3, 2023, and July 26, 2023. The observation period for this study spanned two days before and after each event, with a sample size of 250 companies obtained using the Cochran formula. The sampling method employed was simple random sampling. The data analysis technique utilized was the one-sample Wilcoxon signed-rank test. The results of the analysis indicate that of the four FFR increase events, only the event on March 24, 2023, resulted in a significant abnormal return. It was concluded that this FFR increase event had an impact. This significant abnormal return was predicted to be due to the normalization of policies on the Indonesian Stock Exchange, which occurred one day before the event (t-1) of the FFR increase on March 24, 2023.