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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Monex: Journal of Accounting Research JIA (Jurnal Ilmiah Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat
I Putu Julianto
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analisis Penerapan Sistem Informasi Akuntansi Dalam Meningkatkan Efisiensi Dan Efektivitas Pengendalian Internal Terhadap Aset Tetap Pada PT PLN (PERSERO) ULP Singaraja Arlinda, Lisa; Julianto, I Putu
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.96011

Abstract

Penelitian ini bertujuan untuk menganalisis sejauh mana penerapan sistem informasi akuntansi (SIA) dapat meningkatkan efisiensi dan efektivitas pengendalian internal terhadap aset tetap pada PT PLN (Persero) ULP Singaraja. Pengelolaan aset tetap yang efektif menjadi krusial dalam menunjang operasional perusahaan, sehingga penerapan sistem informasi yang terintegrasi diharapkan mampu meminimalkan risiko penyalahgunaan aset serta meningkatkan akurasi data. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskriptif analisis, melalui pengumpulan data primer dan sekunder, observasi, serta wawancara terhadap pihak-pihak terkait di perusahaan. Hasil penelitian menunjukkan bahwa penerapan SIA pada PT PLN (Persero) ULP Singaraja telah berperan positif dalam meningkatkan efisiensi dan efektivitas pengendalian internal aset tetap, terutama dalam hal pencatatan, pemeliharaan, dan pengawasan aset. Namun demikian, ditemukan pula beberapa kelemahan seperti keterbatasan sumber daya manusia yang memahami teknologi informasi secara mendalam. Penelitian ini merekomendasikan peningkatan pelatihan karyawan dan pengembangan sistem yang lebih user-friendly untuk mendukung optimalisasi pengendalian aset tetap di masa depan.
HUBUNGAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN DENGAN BUDAYA ORGANISASI SEBAGAI MODERASI STUDI PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN SERIRIT: Studi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Seririt Pradhana, M. Berlindo Ali; Julianto, I Putu
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.101351

Abstract

Penelitian ini bertujuan untuk menguji hubungan antara Good Corporate Governance (GCG) dan Budaya Organisasi terhadap Kinerja Keuangan pada Lembaga Perkreditan Desa (LPD) di Kecamatan Seririt. Penelitian ini menggunakan metode kuantitatif berbentuk asosiatif dengan pendekatan survei. Populasi penelitian adalah 25 LPD dengan 66 pengurus, sedangkan sampel sebanyak 16 LPD dengan jumlah 32 responden yang ditentukan melalui purposive sampling. Data dikumpulkan melalui kuesioner, observasi non partisipan, serta dilengkapi dengan data sekunder. Analisis data dilakukan dengan uji deskriptif, uji kualitas data, uji asumsi klasik, dan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif dan signifikan terhadap Kinerja Keuangan dengan koefisien regresi 0,546 (sig. 0,036), sedangkan Budaya Organisasi juga berpengaruh positif dan signifikan dengan koefisien regresi 1,261 (sig. 0,000). Temuan ini menegaskan bahwa penerapan GCG dan Budaya Organisasi yang baik dapat meningkatkan Kinerja Keuangan pada LPD di Kecamatan Seririt, serta memberikan kontribusi pada pengembangan teori dan praktik tata kelola lembaga keuangan.
MSMEs' Perceptions of QRIS Use in Financial Transactions and Recording in Singaraja City Sanjaya , Ketut; Masdiantini, Putu Riesty; Julianto, I Putu
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 9 No. 2 (2025): July
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v9i2.102220

Abstract

Some MSMEs do not fully understand the benefits and ease of using QRIS for financial transactions. Furthermore, the low utilization of QRIS in financial recording hinders the optimization of transparency and efficiency of business management. This study aims to analyze the perceptions of Micro, Small, and Medium Enterprises (MSMEs) in Singaraja City regarding using the Quick Response Code Indonesian Standard (QRIS) in financial transactions and recording. This study used a qualitative approach with in-depth interviews with five MSMEs actively using QRIS. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using the Miles & Huberman model, including data reduction, data presentation, and conclusion. The results showed that most MSMEs viewed QRIS as an efficient, easy-to-use transaction tool that supports orderly financial recording. QRIS is considered to increase business professionalism, speed up transactions, and provide digital transaction evidence that can be integrated into the bookkeeping system. However, challenges exist, such as low digital literacy, limited internet access, and resistance from consumers who are not yet accustomed to digital payments. The implications of this research indicate that the success of QRIS implementation depends on increased digital education, infrastructure improvements, and ongoing support from financial institutions and local governments. This research contributes to understanding the adoption of digital payment technology in semi-urban areas and supports a more modern and transparent financial transformation for MSMEs.
Analisis Perbandingan Tingkat Kesehatan Bank Dengan Metode Risk Based Bank Rating Pada PT BPR Bank Kertiawan : Analisis Selama dan Setelah Pandemi Covid-19 (2020-2023) Ariani, Ketut Gita; Julianto, I Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i03.101079

Abstract

The COVID-19 pandemic significantly impacted the stability of the banking sector, including People’s Credit Banks (BPR), which play a strategic role in supporting the local economy. This study aimed to analyse and compare the financial health of PT BPR Bank Kertiawan during and after the pandemic using the Risk Based Bank Rating (RBBR) method. The method consists of four aspects: risk profile, good corporate governance (GCG), earnings, and capital. The population of this study included all financial statements and GCG reports of BPR Bank Kertiawan, with a sample taken from the 2020–2023 reporting period. Secondary data were collected from the official website of BPR Bank Kertiawan. The Wilcoxon Signed Rank Test was applied to analyse the data. The findings reveal that there were significant differences in the bank’s health conditions before and after the pandemic, particularly in the risk profile (measured by NPL) and earnings (measured by ROA). However, no significant differences were found in the risk profile (measured by LDR), GCG, and capital (measured by CAR). These results indicate that while the pandemic affected credit risk and profitability, it did not have a substantial impact on liquidity, governance, or capital adequacy. Keywords: Bank Soundness, Risk Based Bank Rating (RBBR), RGEC, Pandemic
Pengaruh Manfaat Penggunaan, Kemudahan Penggunaan, dan Keamanan Transaksi terhadap Minat Menggunakan Quick Response Code Indonesian Standard (QRIS) (Studi Pada Pelaku UMKM di Kecamatan Buleleng): (Studi Pada Pelaku UMKM di Kecamatan Buleleng) Andriyani, Putu Sila; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98662

Abstract

This study aims to test and analyze the effect of benefits of use, ease of use, and transaction security on the interest in using QRIS by MSMEs in Buleleng Subdistrict. This type of research is quantitative research with a causal approach and research instruments in the form of questionnaires. The population in this study were all MSMEs in Buleleng Subdistrict. The sampling technique used the simple random sampling method. The research sample consisted of 190 MSME actors in Buleleng Subdistrict, calculated using the Slovin formula. This study uses multiple regression analysis with the help of SPSS Statistics 18 software. The results of this study indicate that 1) benefits of use have a positive and significant effect on the interest of MSMEs in using QRIS; 2) ease of use has a positive and significant effect on the interest of MSMEs in using QRIS; 3) transaction security has a positive and significant effect on the interest of MSMEs in using QRIS; 4) Simultaneously, all independent variables have a significant effect on the interest of MSME actors in using QRIS.
Pengaruh Latar Belakang Pendidikan, Sistem Pengendalian Internal dan Pelatihan Akuntansi Terhadap Kualitas Laporan Keuangan pada BUMDes di Kecamatan Seririt Darasanthi, Kadek Trisna; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.98663

Abstract

This study aims to examine the effect of educational background, internal control systems, and accounting training on the quality of financial statements of Village-Owned Enterprises (Badan Usaha Milik Desa or BUMDes) in Seririt Subdistrict. Using a quantitative causal-associative approach, the research involved 16 BUMDes units and 80 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with multiple linear regression. The findings reveal that: (1) the educational background of BUMDes managers has a significant positive impact on the quality of financial statements, (2) the implementation of internal control systems significantly enhances the reliability and accuracy of financial reporting, and (3) accounting training significantly improves financial reporting competence. These results suggest that strengthening internal controls, providing continuous accounting training, and ensuring competence-based recruitment are essential for improving BUMDes financial reporting quality. Furthermore, the study reinforces the relevance of contingency theory in accounting, indicating that the effectiveness of financial management depends on the alignment between internal organizational factors and external demands.    
Faktor-faktor Penyusunan Laporan Keuangan pada Pelaku UMKM Berdasarkan SAK EMKM di Kecamatan Buleleng Amanda, Kadek Koni; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99447

Abstract

This research was conducted with the aim of knowing the factors that influence the preparation of financial reports by MSME actors based on SAK EMKM in Buleleng District. The theory used in this study is the entity theory. The method used in this research is a quantitative research method with primary data being used. The population in this study comprises all registered and operational Micro, Small, and Medium Enterprises (MSMEs) in Buleleng District, totaling 2,639 MSMEs. The sample was determined using the Slovin formula, resulting in a total of 190 MSMEs, and determined using the Simple Random Sampling method. Data processing utilized SPSS version 27.0 for Windows. Based on the research results, it shows that each variable, background education (X1), accounting understanding (X2), and SAK EMKM socialization (X3) has a positive effect on the preparation of financial reports based on SAK EMKM (Y). This may mean that the overall variables used can influence MSME actors in preparing financial reports based on SAK EMKM.
TRANSFORMASI DIGITAL PENGINAPAN LOKAL DI KUTA BALI Julianto, I Putu; Tristiantari, Ni Ketut Desia; Agustika, Gusti Ngurah Sastra; Diputra, Komang Sujendra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36170

Abstract

Transformasi digital menjadi keharusan bagi pelaku usaha, termasuk di industri penginapan lokal agar tetap kompetitif. Program pengabdian kepada masyarakat ini bertujuan untuk mendukung adopsi teknologi digital pada empat penginapan lokal di Kuta, Bali, yaitu Pondok Ramayana, Pondok Ramayana 2, Pondok Nakula, dan Pondok Sariqu. Program ini melibatkan 12 mitra yang terdiri dari pemilik dan staf penginapan, dengan fokus pada peningkatan efisiensi operasional, penerapan Standar Operasional Prosedur (SOP), dan optimalisasi strategi pemasaran digital. Kegiatan dimulai dengan sosialisasi kepada mitra, diikuti dengan pelatihan intensif tentang penggunaan sistem informasi akuntansi berbasis cloud, komunikasi hospitality, dan pemasaran digital. Setelah pelatihan, dilakukan penerapan teknologi dalam operasional penginapan dan pendampingan berkelanjutan untuk memastikan implementasi yang efektif. Evaluasi program menggunakan pretest dan posttest, observasi keterampilan, serta analisis omzet. Hasil menunjukkan peningkatan signifikan dalam pengetahuan dan keterampilan mitra terkait teknologi digital. Rata-rata skor posttest meningkat dari kategori rendah ke sangat tinggi. Penerapan teknologi juga mendorong peningkatan omzet hingga 46,67% dalam tiga bulan. Namun, masih ada tantangan dalam mengelola ulasan pelanggan secara digital, menyoroti perlunya strategi yang lebih efektif dalam manajemen umpan balik online. Program ini berhasil meningkatkan efisiensi operasional dan daya saing penginapan lokal, namun diperlukan tindak lanjut pada manajemen ulasan digital untuk memaksimalkan dampak program.
Co-Authors ., Cyntia Dwi Andari Lestari ., DEWA AYU DWIPAYANI ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Dwi Januangganiti ., Gede Agus Suryana ., GEDE GIRI KUSUMA ., I GEDE ADI PUTRA MONTEIRO ., I Gusti Agung Raka Widiawan ., I GUSTI KOMPYANG SUSILA DIARTA ., I Ketut Putra Januada ., I Ketut Yoni Mahadharma Isvara ., I Made Sudarmika Wirakusuma ., I Nyoman Restu Asta Nugraha ., I Putu Wahyu Nugraha Putra ., KADEK ARYA PRADANA ., KADEK BELLA YANTI ., Kadek Dwi Purnama Devi ., Kadek Mia Jayanti ., Kadek Reni Mariani ., Kadek Utari Kirana Sari ., KADEK YANTI KUSUMA DEWI ., KETUT ARI WARSADI ., Ketut Guna Ratmaja ., Komang Intan Rahayu Mahariani ., Komang Nita Handayani Tri Lestari ., Luh Lita Darmayani ., Luh Mela Septianingsih ., Luh Yuli Listiawati ., Made Gadis Rahayu Putri ., MADE RIO MAHENDRA ., Made Tya Hermayanthi ., Ni Kadek Lisnawati ., Ni Ketut Juli Artini ., Ni Luh Gede Anggarayani Sulistyawati ., Ni Luh Gede Sulisnayanti ., Ni Luh Yuni Andriani ., Ni Made Gita Chintyana ., Ni Made Utari ., NI PUTU SRI MAHAYUNI ., NI WAYAN MONLI ASIH ., P.Nopy Krisna Dewi ., Pande Made Mita Sartika Putri ., PUTU RISMAYANI ., Putu Sukma Medayanti ., RHECHA OKTAFIANI ., Wayan Apsari Widianin Giri Adnyana, Komang Santi Adnyani, Komang Widi Amanda, Kadek Koni Anantawikrama Tungga Atmadja Andriani, Komang Ari Andriyani, Putu Sila Anggreni, Ni Nyoman Sri Ariani, Ketut Gita Arlinda, Lisa Astawa, I Gede Putu Banu Astawa, I Made Astuti, Putu i Mery Cyntia Dwi Andari Lestari . Damayanti, Kadek Kristina Darasanthi, Kadek Trisna Deby Purnama Sari DEWA AYU DWIPAYANI . Dewi, Ayu Wulan Trisna Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Ayu Meita Dewi, Luh Eva Dewi, Luh Utari DEWI, PUTU AYU DESY RATNA Dewi, Putu Eka Dianita Marvilianti Diota Prameswari Vijaya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwi Januangganiti . Dwiyana, Made Ary Edy Sujana ERAWAN, PUTU ADI Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Agus Suryana . Gede Dana Harta GEDE GIRI KUSUMA . Gusti Ayu Ketut Rencana Sari Dewi Gusti Ngurah Sastra Agustika Hafidz Abubakar Harta, Gede Dana I Gd Nandra Hary Wiguna, I Gd Nandra Hary I GEDE ADI PUTRA MONTEIRO . I Gede Agus Pertama Yudantara I Gusti Agung Raka Widiawan . I Gusti Ayu Purnamawati I GUSTI KOMPYANG SUSILA DIARTA . I Ketut Putra Januada . I Ketut Yoni Mahadharma Isvara . I Made Astawa I Made Sudarmika Wirakusuma . I Nyoman Putra Yasa I Nyoman Restu Asta Nugraha . I Putu Gede Diatmika I Putu Gede Handi Junio I Putu Wahyu Nugraha Putra . I Wayan Agus Pardita I Wayan Setiawan Ida Ayu Ekaputri Maharini Jayanti Mekar Sari Jordy Pratama Jumiari, Ni Kadek Virgiani Junio, I Putu Gede Handi KADEK ARYA PRADANA . KADEK BELLA YANTI . Kadek Dwi Purnama Devi . Kadek Dwi Purnami Kadek Mia Jayanti . Kadek Nurdarmasih Kadek Reni Mariani . Kadek Utari Kirana Sari . Kadek Wahyu Dharma Laksana KADEK YANTI KUSUMA DEWI . KETUT ARI WARSADI . Ketut Guna Ratmaja . Ketut Ria Mutiarasari Komang Ari Andriani Komang Intan Rahayu Mahariani . Komang Nita Handayani Tri Lestari . Komang Santi Adnyana Komang Sujendra Diputra Komang Widi Adnyani Labbaika Filan Agyata Laksana, Kadek Wahyu Dharma Laksono Trisnantoro Lucy Sri Musmin Luh Eva Dewi Luh Gede Kusuma Dewi Luh Lita Darmayani . Luh Mela Septianingsih . Luh Utari Dewi Luh Yuli Listiawati . Made Arie Wahyuni Made Aristia Prayudi Made Ary Dwiyana Made Gadis Rahayu Putri . MADE RIO MAHENDRA . Made Tya Hermayanthi . Maharini, Ida Ayu Ekaputri Musmin, Lucy Sri Mutiarasari, Ketut Ria Nariani, Pande Putu Ayu Suci Ni Kadek Antari Widindasari Ni Kadek Lisnawati . Ni Kadek Mutiara Sari Ni Kadek Virgiani Jumiari Ni Kadek Yuniati Sukmantari Ni Ketut Desia Tristiantari Ni Ketut Juli Artini . Ni Komang Aprilia Enisari Ni Luh Gede Anggarayani Sulistyawati . Ni Luh Gede Erni Sulindawati Ni Luh Gede Sulisnayanti . Ni Luh Yuni Andriani . Ni Made Gita Chintyana . Ni Made Utari . NI MADE YUDIANI . Ni Nyoman Sri Anggreni Ni Putu Emy Suryandari NI PUTU SRI MAHAYUNI . Ni Putu Sri Suhartinah Ayuningbumi NI WAYAN MONLI ASIH . Nurdarmasih, Kadek Nyoman Ayu Wulan Trisna Dewi . Nyoman Olivia Udayanthi Nyoman Suadnyana Pasek Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati P.Nopy Krisna Dewi . Pande Made Mita Sartika Putri . Paramita, Putu Indah Pardita, I Wayan Agus Pradhana, M. Berlindo Ali Pratama, Jordy Putra, Galang Pratama PUTU ADI ERAWAN Putu Ayu Desy Ratna Dewi Putu Dilla Puspita Suari Putu i Mery Astuti Putu Indah Paramita Putu Medina Rahayu Putu Riesty Masdiantini, Putu Riesty PUTU RISMAYANI . Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Medayanti . Rahayu, Putu Medina RHECHA OKTAFIANI . Sanjaya , Ketut Sari, Deby Purnama Sari, Jayanti Mekar Setiawan, I Wayan Suryandari, Ni Putu Emy Udayanthi, Nyoman Olivia Wayan Apsari Widianin Giri . Wiguna, I Gede Nandra Hary