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I Made Pande Dwiana Putra
Faculty of Economics and Business, Universitas Udayana, Indonesia

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Corporate Social Responsibility and Green Accounting: Effects on Profitability During COVID-19 in Indonesia Laksmi Regita Sari; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p08

Abstract

The objective of this study is to examine and gather empirical data about the impact of green accounting practices and disclosures regarding social responsibility on industrial firms' profitability in Indonesia during the Covid-19 outbreak. The 189 manufacturing enterprises that were regularly listed on  the  Indonesia  Stock  Exchange  between  2020  and  2022  comprise  the  study's  population.  Purposive sampling  was  used  to identify the research sample, and the results showed that the sample consisted of 45 assessments or 15 enterprises. Multiple linear regression analysis is the method of analysis. The study's findings indicate that while the adoption of green accounting has a favorable impact on profitability, the release of corporate social responsibility has no bearing on it.
Factors which Affect the Interest of Accounting Student Interest Toward Use of an Accounting Software Thaddeus Kevin Hendartha; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was made to determine some of the many factors that affect student interest on using accounting software which hypothetically are computer anxiety, computer attitude, and computer self efficacy. The population of this research are the 2019th Accounting Student of Udayana University, therefore this research utilizes questionnaire as an instrument to gather a total number of 74 convenience gathered samples of respondents. This research used the multiple linear regression with the help of 22nd­ version of SPSS. Result shows that computer self efficacy has positive effect, while contrary computer anxiety has negative effect towards someone’s perceived ease of use of computer. Computer attitudes appearently does not affect the interest of an accounting student on using accounting software, reason is that the questionnaire is unable to specify the usage of computer.
Skills, Perceived Knowledge and Training on the Effectiveness of Using Accounting Information Systems Ni Luh Intan Chintya Cahyani; I Made Pande Dwiana Putra
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aim of this study was to collect empirical evidence and determine the influence of skill, perceived knowledge, and training on the effectiveness of using accounting information systems. This study was conducted at Ungasan Village Savings and Loan Cooperative. This study used several linear analysis techniques. To determine the sample, this study uses non-probability sampling method with intentional sampling technique. The sample has up to 68 respondents. The results of the analysis show that skills, knowledge awareness and training have a positive effect on the effectiveness of using accounting information systems. The implication of this research is to provide empirical support for the Technology Acceptance Model theory and provide benefits for savings and loan cooperatives in Ungasan Village so that they can prioritize the personal abilities of each employee with a background assessment.