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Gede Juliarsa
Faculty of Economics and Business, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Intentions and Behavior of Using Gopay in Accounting Students Trisna Ayu Aprilia; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p15

Abstract

This research is aimed at understanding the intention and behavior of using Gopay using the UTAUT3 model framework. This research was carried out on accounting students at the Faculty of Economics and Business, Udayana University, who used Gopay. Purposive sampling is used as a sampling technique. Data was collected using an online questionnaire method. A total of 186 people were sampled. SEM-PLS was used as a data analysis technique method in this research. The findings of this research show that price value, habits, and personal innovation have a significant positive influence on usage intention. Facilitating conditions, personal innovation and intention to use were also found to have a positive and significant effect on Gopay usage behavior.
Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables I Made Yoga Mahardika Raharja; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p11

Abstract

The study aimed to understand the factors influencing the performance of accounting information systems (AIS) at the Bali Regional Development Bank Headquarters in 2024, using education and training as a moderator. The research utilized the SPSS program with the Moderated Regression Analysis test tool. A total of 98 respondents were selected using the purposive sampling method. The results indicate that while the size of the organization and its interaction with education and training do not affect AIS performance, other factors and their interactions with education and training programs do significantly influence AIS performance.
The Effect of Education Level and Information Technology Sophistication on the Effective Use of Accounting Information Systems I Gede Aditya Wibawa; Gede Juliarsa
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p13

Abstract

Technological developments have a major influence on the accounting information system (AIS) in a company. Technology-based accounting information systems are very helpful for companies that use them, one of which is the Rural Credit Bank. The purpose of this study was to determine the level of education and sophistication of information technology on the effectiveness of using accounting information systems at BPR Denpasar City. The number of samples in this study were 90 samples using a purposive sampling technique. In this study using SPSS for the classical assumption test technique, Model Fit test and Hypothesis test. Based on the results of this study it can be concluded that the level of education has a positive and significant effect on the Effectiveness of Using the AIS. The higher the level of education, the effectiveness of using SIA will also increase and the sophistication of information technology has a positive and significant effect on the effectiveness of using AIS. The higher the sophistication of information technology, the effectiveness of using AIS will also increase. The implications of this research can develop information technology on the use of AIS at BPR Denpasar City.
Moderation of Predictor Variables on the Influence of Accountants' Code of Ethics Understanding on Auditors' Ethical Behavior Gede Juliarsa; Anak Agung Ngurah Agung Kresnandra; I Gusti Ayu Desni Saraswati Sudirga
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p03

Abstract

This study aims to analyze the effect of accountants’ understanding of the code of ethics on auditors’ ethical behavior, considering moderating variables: internal locus of control, emotional intelligence, religiosity, and auditors’ experience. The research population consists of auditors working at Public Accounting Firms (KAP) in Bali Province, selected using purposive sampling. Primary data were obtained through questionnaires tested for validity and reliability. The analysis was conducted using moderated regression analysis (MRA). The results indicate that understanding the code of ethics positively influences auditors’ ethical behavior. Internal locus of control and auditors’ experience do not moderate this influence, whereas emotional intelligence and religiosity strengthen the effect of code of ethics understanding on auditors’ ethical behavior. These findings highlight the importance of enhancing auditors’ emotional and religious aspects to improve ethical behavior.
Sophistication of Information Technology, Effectiveness of Accounting Information Systems, Management Participation and Employee Performance Amelia Larissa; Gede Juliarsa
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to provide empirical evidence regarding the influence of information technology sophistication, effectiveness of accounting information systems, and management participation, using qualitative data, by distributing questionnaires to employees who meet the specified criteria. The population in this study were all employees of PT Mitrajaya Sumber Abadi, with a sample of 40 using purposive sampling technique. This research was tested with multiple linear analysis. The variables of information technology sophistication, effectiveness of accounting information systems, and management participation have a positive and significant effect on employee performance at PT. Eternal Success Mitrajaya.
Co-Authors Amelia Larissa Anak Agung Ngurah Agung Kresnandra I Gede Aditya Wibawa I Gusti Ayu Desni Saraswati Sudirga I Made Yoga Mahardika Raharja Trisna Ayu Aprilia