Articles
<![CDATA[The Effect of Financial Accounting Training on Student Performance with Academic Self-Efficacy as A Mediation ]]>
<![CDATA[Rani Kharisma Haq]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.5999
<![CDATA[Academic performance becomes an important thing for students to measure theri learning outcomes. In addition to getting on-campus, many students also take a training as a support. This research aims to test the directly and indirect influence of financial accounting training mediated by academic self-efficacy on student academic performance. Whether by following the training or course in accounting, students have a better self-efficacy, as we know the advantages of training is to develop a knowledges and skills. The study also answered whether Self-efficacy obtained by students can affect academic performance as measured by their GPA. The sample used is an active undergraduate student in Accounting at Airlangga university. This research is quantitative research using primary data in the form of questionnaires. Data collection techniques using sample random sampling with the testing method used are regression analysis test and Sobel test. Test results based on questionnaires collected showed that students who had attended financial accounting training tended to obtain a better performance index. Then, the academic self-efficacy in students who have attended financial accounting training can be a variable that supports students to obtain a better performance index. Thus, this variable is able to mediate the relationship between financial accounting training and academic performance obtained by students. In addition, this study tries to fill the research gap.]]>
<![CDATA[The Internal Control And Financial Statements As Moderating Of Ethical Climate ]]>
<![CDATA[Xaverius M Y Janwarin]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v26i3.1046
<![CDATA[This study aims to analyze the effect of the government's internal control system on the government of financial statements quality with the moderating role of the ethical climate of the organization. The survey method was conducted on 80 employees of the planning and finance division of the Maluku Provincial Government who participated in this study. Research data in the form of survey questionnaires were collected and analyzed using smart PLS. The results of this study indicate that the government's internal control system and ethical climate of the organization have a positive and significant effect on the government of financial statements quality. The variable of the government's internal control system has a positive and significant effect on the ethical climate of the organization. The ethical climate of the organization variables can moderate the effect of the government's internal control system on the government of financial statements quality in a positive and significant way.]]>
<![CDATA[SIAPKAH AUDITOR MENGHADAPI ERA DIGITALISASI 4.0? ]]>
<![CDATA[Akie Rusaktiva Rustam]]>;
<![CDATA[Basuki Basuki]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 13, No 3 (2022): Jurnal Akuntansi Multiparadigma (Desember 2022 - April 2023) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2022.13.3.38
<![CDATA[Abstrak – Siapkah Auditor Menghadapi Era Digitalisasi 4.0?Tujuan utama – Penelitian ini berupaya untuk mengetahui seberapa siap profesi audit menghadapi persaingan digitalisasi 4.0.Metode – Penelitian ini menggunakan metode in depth interview. Adapun informan penelitian adalah tujuh orang informan dengan berbagai latar belakang auditor.Temuan Utama - Profesi audit belum sepenuhnya siap menghadapi revolusi industri. Ketidaksiapan ini disebabkan kualitas SDM yang belum mumpuni serta dukungan sarana prasarana yang kurang memadai. Selain itu, penerapan big data masih belum optimal.Implikasi Teori dan Kebijakan – Auditor harus memiliki strategi untuk bisa beradaptasi di era digitalisasi 4.0. Strategi yang bisa dilakukan adalah kemauan dan tekad yang kuat untuk mempelajari ilmu di luar akuntansi.Kebaruan Penelitian – Penelitian ini melihat lebih dalam kesiapan auditor dalam menghadapi era digitalisasi 4.0. Abstract – Are Auditors Ready to Face the Digitalization 4.0 Era?Main Purpose - This study seeks to determine how ready the audit profession is to face digitalization 4.0 competition.Method – This study uses the in-depth interview method. The research informants are seven informants with various auditor backgrounds.Main Findings - The audit profession is not yet fully prepared for the industrial revolution. This unpreparedness is due to the unqualified quality of human resources and inadequate infrastructure support. In addition, the implementation of big data is still not optimal.Theory and Practical Implications – Auditors must have a strategy to adapt to the digitalization 4.0 era. The strategy that can be implemented is a strong will and determination to learn knowledge outside of accounting.Novelty – This study looks deeper into auditor readiness in the digitalization 4.0 era.]]>
<![CDATA[Pengaruh Ketidakseimbangan dan Kompleksitas Informasi Laporan Keberlanjutan terhadap Niat Perilaku Pro-Lingkungan: Studi Eksperimen ]]>
<![CDATA[Arya Aji Aditya]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v6i2.6874
<![CDATA[AbstractThis study aims to investigate the effect of information imbalance and information complexity on intentions to engage in pro-environmental behavior. This research employed a 2 × 2 factorial experimental design. Participants in this study were undergraduate and master's level accounting students who acted as employees reading the company's sustainability reports. Two-way ANOVA was used to analyze the data in this study. The results of the analysis indicate that information imbalance has no significant effect on pro-environmental behavioral intentions, while information complexity has a significant positive effect on such intentions. The interaction results indicate that information imbalance variables and information complexity do not interact to produce any effect. According to the findings of the analysis, information imbalance in the form of only presenting negative information can be eliminated with the ability, effort, and access to a wide range of information as well as the surrounding environment. In addition, the complexity of information that is easy to read is preferred by readers because it is simple to comprehend and encourages more actions based on prioritized values. The lack of interaction between the two independent variables demonstrates that they move by mutually inhibiting each other.Keywords: Information complexity; Information imbalance; Pro-environmental behavior intentions.AbstrakPenelitian ini bertujuan untuk menguji pengaruh ketidakseimbangan informasi dan kompleksitas informasi terhadap niat berperilaku pro-lingkungan. Penelitian ini menggunakan metode eksperimen faktorial 2 × 2. Partisipan dalam penelitian ini adalah mahasiswa sarjana dan magister akuntansi yang berperan sebagai karyawan yang membaca laporan keberlanjutan perusahaan. Teknik analisis data dalam penelitian ini menggunakan two way-ANOVA. Hasil analisis menunjukkan bahwa tidak ada pengaruh utama pada ketidakseimbangan informasi terhadap niat perilaku pro-lingkungan, sedangkan terdapat pengaruh utama yang positif pada kompleksitas informasi terhadap niat perilaku pro-lingkungan. Adapun hasil interaksi menunjukkan tidak ditemukan pengaruh interaksi antara variabel ketidakseimbangan informasi dan kompleksitas informasi. Berdasarkan hasil analisis, ketidakseimbangan informasi berupa penyajian informasi negatif saja dapat dieliminasi dengan kemampuan dan usaha dalam diri serta aksestabilitas informasi yang beragam dan lingkungan. Selain itu, jenis kompleksitas informasi yang mudah terbaca lebih disukai oleh pembaca karena mudah untuk dipahami sehingga meningkatkan tindakan berdasarkan nilai prioritas yang dipercayai. Adapun tidak ditemukannya interaksi antar dua variabel independen membuktikan kedua variabel bergerak dengan saling menghambat.Kata kunci: Ketidakseimbangan informasi; Kompleksitas informasi; Niat perilaku pro-lingkungan.]]>
<![CDATA[Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian ]]>
<![CDATA[I Putu Mega Juli Semara Putra]]>;
<![CDATA[I Made Narsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jia.v7i2.53675
<![CDATA[This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a new framework is formed. This paper discusses Catur Brata PeNyepian (CBP) as an implementation of the THK to study how Bali's local culture can be used by companies and the world in implementing environmental accounting. Data analysis was carried out by conducting interviews with informants who had understanding, practice, and policymakers in Bali. The opinions of the informants are then discussed, and conclusions are drawn. The implication of this paper is to produce a new framework for environmental accounting that is more complete with divine elements.]]>
<![CDATA[Ekspropriasi multiple largeshareholders dan nilai perusahaan: pengujian mediasi kebijakan dividen ]]>
<![CDATA[Yovita Vivianty Indriadewi Atmadjaja]]>;
<![CDATA[I Made Narsa]]>;
<![CDATA[Andry Irwanto]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 2 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
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DOI: 10.29210/020231899
<![CDATA[Peningkatan nilai perusahaan sebagai tujuan perusahaan merupakan gambaran dari peningkatan kesejahteraan untuk shareholders melalui dividen yang dibayarkan. Dalam proses pendelegasian wewenang ini, sering dijumpai beberapa persoalan yang berhubungan dengan konflik diantara pemegang saham dan para pelaksana. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ekspropriasi dan multiple large shareholders terhadap nilai perusahaan yang dimediasi kebijakan dividen. Jenis penelitian yang digunakan adalah kuantitatif eksplanatif dengan mengguanakan data sekunder yaitu annual report tahun 2015 sampai tahun 2020 yang diambil dari website resmi Bursa Efek Indonesia (BEI), Indonesian Capital Market Exchange (ICMD) dan website www.investing.com. Metode pengambilan sampel pada penelitian ini adalah purposive sampling sehingga didapatkansampel sebanyak 3.351 data amatan. Metode analisis data yang digunakan dalam penelitian ini menggunakan metode analisis jalur unbalanced data paneldengan program software Eviews. Hasil penelitian membuktikan bahwa ekspropriasi tidak berpengaruh terhadap nilai perusahaan. Hal ini berarti related party transactionssebagai proksi yang dipakai tidak bisa dijadikan patokan dalam menilai sebuah perusahaan.]]>
<![CDATA[Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum ]]>
<![CDATA[Gunarsa, I Komang Gede Raditya]]>;
<![CDATA[Narsa, Niluh Putu Dian Rosalina Handayani]]>;
<![CDATA[Narsa, I Made]]>;
<![CDATA[Sedianingsih]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v12i1.70156
<![CDATA[This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.]]>
<![CDATA[INSTAGRAM AND ITS ROLE AS A SOCIAL ENTERPRISE TRANSPARENCY MEDIA IN INDONESIA ]]>
<![CDATA[Wijayanti, Anita]]>;
<![CDATA[Narsa, I Made]]>;
<![CDATA[Hamidah, Hamidah]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v12i2.17511
<![CDATA[ABSTRACTThis study identifies the role of Instagram as a medium of transparency for three Social Enterprises that operate in the creative sector with empowering women as part of their social mission. This study employs content analysis with the help of NVivo software on various narratives, photos, and videos uploaded through the Instagram account from January to May 2023. The researcher also interviewed the CEO and beneficiaries via Instagram live chat. This study indicates the significant role of Instagram in building trust and media dialogue between companies and the public, which are essential in achieving company accountability, legitimacy, and sustainability.ABSTRAKStudi ini mengidentifikasi peran Instagram sebagai media transparansi bagi tiga Usaha Sosial yang bergerak di sektor kreatif dengan pemberdayaan perempuan sebagai bagian dari misi sosial mereka. Penelitian ini menggunakan analisis konten dengan bantuan software NVivo pada berbagai narasi, foto, dan video yang diunggah melalui akun Instagram pada bulan Januari hingga Mei 2023. Peneliti juga mewawancarai CEO dan penerima manfaat melalui live chat Instagram. Studi ini menunjukkan peran penting Instagram dalam membangun kepercayaan dan dialog media antara perusahaan dan publik, yang penting dalam mencapai akuntabilitas, legitimasi, dan keberlanjutan perusahaan.]]>
<![CDATA[How Do Executives Benefit From Investment Efficiency? Investigating The Use of Accounting Performance-Based Pay: Evidence From Indonesia ]]>
<![CDATA[Kunaifi, Aang]]>;
<![CDATA[Narsa, I Made]]>;
<![CDATA[Ardianto, Ardianto]]>
<![CDATA[ Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024 ]]>
Publisher : <![CDATA[School of Business, Bogor Agricultural University (SB-IPB) ]]>
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DOI: 10.17358/jabm.10.3.737
<![CDATA[Background: Investment efficiency is expected to mitigate agency problems in investment decision-making. However, the role of investment efficiency in accounting performance-based pay is less well-known. Purpose: This study investigates the moderating effects of investment efficiency on the nexus between accounting performance and executive compensation, which is termed accounting performance-based pay. We predict that executives at firms with more investment efficiency will receive a higher accounting performance-based pay. Design/methodology/approach: This study uses a sample comprising 888 firm-year observations of non-financial companies listed on the Indonesian Stock Exchange (IDX) from 2010 to 2018.Finding/result: Using the level of investment efficiency and executive cash compensation as measures, we find that executive accounting performance-based pay significantly increases in investment-efficient firms. We also find that the association between investment efficiency and accounting pay-for-performance sensitivity is consistent with a robustness check using a different measure of investment efficiency. Conclusion: Our findings suggest that Indonesian firms generally incorporate relative investment efficiency when designing executive compensation contracts. Originality/value (state of the art): This study fills an important gap in the literature on the role of investment efficiency and the use of accounting performance-based pay to address empirical evidence of the incentive alignment effect of strategic decision-making. Keywords: accounting performance-based pay, efficient use of resources, executive compensation, investment, investment efficiency]]>
<![CDATA[Persepsi Mahasiswa Terhadap Kebijakan MBKM dan Relevansi Kurikulum ]]>
<![CDATA[Gunarsa, I Komang Gede Raditya]]>;
<![CDATA[Narsa, Niluh Putu Dian Rosalina Handayani]]>;
<![CDATA[Narsa, I Made]]>;
<![CDATA[Sedianingsih]]>
<![CDATA[ Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 1 (2024) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/ekuitas.v12i1.70156
<![CDATA[This study aims to examine the perception of accounting undergraduate students at Universitas Airlangga regarding MBKM policies, curriculum relevance, and study program readiness in implementing the MBKM program. Furthermore, this study also examines the effect of students' perception on interest in joining in the MBKM program. This study used a survey method with a population of all accounting undergraduate students (2019, 2020, and 2021) at Universitas Airlangga The number of final respondents is 275. The data analysis technique used multiple regression analysis. The results showed that students' perceptions of MBKM policies, curriculum relevance and study program readiness to implement MBKM were quite high (with an average answer above five out of a scale of seven). This study also succeeded in proving that student perceptions of MBKM policies and student perceptions of study program readiness in implementing MBKM have a positive effect on student interest in participating in MBKM. However, it failed to prove the second hypothesis related to the effect of students' perceptions of the relevance of the accounting curriculum on interest in joining MBKM. Suggestions for further research can be extended to all Airlangga University students so that they can provide more comprehensive input on the MBKM program.]]>
