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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer SOLUSI Widya Akuntansi dan Keuangan Paulus Journal of Accounting (PJA) International Journal on Social Science, Economics and Art Perspektif Akuntansi Balance : Jurnal Akuntansi dan Manajemen International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Dharma Jnana Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Inovasi Akuntansi Journal of Innovative and Creativity SENEMA
Ketut, Sunarwijaya
Mahasarswati University Denpasar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.713 KB) | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Effect of Internal Control Structure Application Towards the Efficiency of Credit Distribution on Save Loans Cooperative (KSP) In Sukawati District Ni Luh Intan Danayanti; Nyoman Kusuma Adnyana Mahaputra; I Ketut Sunarwijaya
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.091 KB) | DOI: 10.32535/ijafap.v3i2.830

Abstract

This study aims to determine the effect of the application of internal control structures on the efficiency of lending. This research was conducted in all savings and loan cooperatives of Sukawati Subdistrict registered with the Gianyar Regency Cooperative Service. The sampling technique used is saturated sampling. The sample in this study amounted to 68 respondents from 34 populations. The data analysis technique is multiple linear regression analysis. The results showed the control environment, risk assessment, and monitoring variables had a positive effect on the efficiency of lending. Whereas Control, Information and Communication activities do not affect the efficiency of credit distribution to savings and loan cooperatives.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Petang I Kadek Aryawan; I Ketut Sunarwijaya; Ni Putu Lisa Ernawatiningsih
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6885

Abstract

Since the evening LPD plays a role for the community, the LPD should continue to improve its performance every day in order to improve the well-being of the community. In order for LPD to best serve its customers, LPD managers must make wise use of developments in information technology. The population of this survey is all his LPD staff throughout the Petang District and units related to Accounting Information Systems. The sample for this survey was determined by a targeted sampling method with a total of 66 respondents, and the data for the survey were obtained from the questionnaire distribution results and analyzed using multiple linear regression methods. As a result, the top management's support did not affect the performance of LPD's accounting information system in Petang Province, and the formalization of system development did not affect the performance of LPD's accounting information system in Petang Province. The quality of the information system had a positive impact on the performance of his LPD's accounting information system in Petang district, and the size of the organization had a positive effect on the performance of his LPD's accounting information system in Petang district. The existence of the Steering Committee does not affect the performance of the accounting information system of the Pétain District LPD.
PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA SUBSEKTOR ANEKA INDUSTRI TAHUN 2019-2022 Ni Made Mahardini; Ni Putu Lisa Ernawatiningsih; I Ketut Sunarwijaya
Jurnal Bakti Saraswati (JBS) Vol. 13 No. 1 (2024): Jurnal Bakti Saraswati Vol. 13 No 1, Maret 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

This study attempts to provide a deeper understanding of the relationship between internal company factors and firm value. The objective of this study is to examine the effects of dividend policy, business size, profitability, liquidity, and leverage on the value of firms across different industrial sub-sectors that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. Multiple linear regression is the data analysis technique employed, and the purposive sampling approach is utilized to pick the sample. Ten businesses that were watched for four years made up the research sample. The findings of the study indicate that while dividend policy, business size, and liquidity do not significantly affect a firm's value, leverage and profitability do have a favorable impact.
PENINGKATAN PENCATATAN KEUANGAN SETORAN PARKIR WILAYAH PADA JUKIR PERUMDA BHUKTI PRAJA SEWAKADARMA Sunarwijaya, I Ketut; Mirah Dwisyana Pabandari, A.A.A.
Jurnal Dharma Jnana Vol. 1 No. 1 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.867 KB)

Abstract

Berdasarkan Peraturan Daerah Kota Denpasar Nomor. 5 Tahun 2003, mengenai Perusahaan Daerah Parkir Kota Denpasar bahwa seluruh pendapatan jasa parkir bruto dikurangi langsung dengan seluruh pengeluaran atau seluruh biaya operasional perusahaan, sehingga diperoleh laba bersih perusahaan setelah pajak penghasilan yang disetorkan ke kas daerah, sehingga pendapatan yang disetor ke PAD adalah pendapatan netto sebesar 35%. Permasalah yang ditemui pada pengelompokan pencatatan setoran pendapatan total jukir harian dan bulanan yang sudah dilakukan dengan sistem namun belum dapat dioperasikan secara optimal, solusi yang dapat diberikan dari yaitu, penataan kembali arsipan dokumen setoran jukir, memberi penyuluhan mengenai cara mengoperasikan pembutan formula baru pada Microsoft Office Excel Worksheet. Adapun faktor - faktor yang mendukung keberhasilan kegiatan ini antara lain adanya dukungan penuh terhadap kegiatan pengadian masyarakat ini dari Pimpinan Perusahaan Umum Daerah Bhukti Praja Sewakadarma, antusias, kerjasama dan komunikasi yang baik antar staff dalam mengikuti pelatihan dan pendampingan, serta tersedianya fasilitas yang memadai.
DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN GIANYAR Ernawatiningsih, Ni Putu Lisa; I Ketut Sunarwijaya
Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v23i1.295

Abstract

The performance of a financial institution is largely determined by the performance of its accounting information system, because it will produce quality financial reports. The purpose of this research is to test and analyze the influence of variables using information technology, leadership, education and training, organizational culture, and work experience on the performance of accounting information systems at Village Credit Institutions in Gianyar District. The research sample consisted of 78 employees who were identified using the purposive sampling method. The data analysis method used in this research is multiple regression analysis. This research found that education and training, organizational culture, and work experience had a positive effect on the performance of the accounting information system, while the use of information technology and leadership had no effect on the performance of the accounting information system.
Return Saham Pada Perusahaan Perbankan Di Indonesia Sunarwijaya, I Ketut; Ernawatiningsih, Ni Putu Lisa; Dwiastari, Gek Ayu Sindy
Perspektif Akuntansi Vol 7 No 2 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i2.p210-230

Abstract

A stock return is the result or rate of return of a stock or investment. Expressed as a fixed percentage. If the company issuing the stock is healthy, the stock price will tend to perform better and the return received will increase. Analysis is performed using factors of profitability, solvency, liquidity, operating cash flow, and company size to examine which factors influence stock returns. The purpose of this study is to review the impact of profitability, solvency, liquidity, operating cash flow and company size. Equity returns of banking companies listed on the Indonesian Stock Exchange for the period 2019-2021. The data collection methods used in this study are library research and documentation. The method used to determine the sample for this study is targeted sampling. The sample size for this study was 29 samples, for a total sample size of 87. The data analysis technique used was multiple regression analysis. The results of this study show that liquidity and firm size have a positive impact on stock returns. Solvency has a negative impact on equity returns. Although profitable, operating cash flow does not affect shareholder returns.
PENGARUH PELATIHAN, KECANGGIHAN TEKNOLOGI, PENGALAMAN KERJA, DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN ABIANSEMAL Ni Putu Lisa Ernawatiningsih; I Ketut Sunarwijaya
Jurnal Bakti Saraswati (JBS) Vol. 13 No. 2 (2024): Jurnal Bakti Saraswati Vol. 13 No 2, Oktober 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM), Universitas Mahasaraswati Denpasar, Bali, Indonesia

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Abstract

The effectiveness of using accounting information systems is the quality and quantity of a collection of resources, both human and equipment, that are arranged to convert accounting data into accounting information for decision making. This research aims to examine the influence of user participation, training, education level, work experience, and top management support on the performance of accounting information systems in savings and loan cooperatives in Abiansemal District. The population of this study was 30 savings and loan cooperatives located in Abiansemal District. The sample in this study was 36 employees of the Abiansemal District savings and credit cooperative who were directly involved in the use of the accounting information system which was determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression analysis. The research results show that work experience have a positive effect on the effectiveness of using accounting information systems. Meanwhile, the training, sophistication of information technology and top management support have no effect on the effectiveness of using accounting information systems
Accounting Information System Performance Problems in Regional Drinking Water Companies in Denpasar City Ernawatiningsih, Ni Putu Lisa; Sunarwijaya, I Ketut; Arista, Putu Diah; Paramitha, Desak Gede Pradnyani; Darmaputri, Ni Wayan Arie
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3435

Abstract

Accounting information systems (AIS) are performing better as information technology advances. The aim of the written research is test and obtain empirical evidence whether complexity in information technology, support for top management, formalization of system development, user involvement, as well as training and education programs influence the performance of the accounting information system in Regional Drinking Water Companies Denpasar City. The population of this study consisted of all 296 employees. This research used a purposive sampling method by selecting 71 people. Multiple linear regression is an analytical method for testing hypotheses. Research findings show that formalization of system development and user involvement have a positive effect on AIS performance. However, the sophistication of information technology, top management support, and training and education programs have no effect on the performance of accounting information systems. It is hoped that written research can improve the performance of employees using accounting information systems, therefore increasing the performance of information systems in accounting at Regional Drinking Water Companies Denpasar City.
The Role of Profitability on Firm Value Using Corporate Social Responsibility as a Moderation Variable Susandya, Anak Agung Putu Gede Bagus Arie; Sunarwijaya, I Ketut
International Journal on Social Science, Economics and Art Vol. 14 No. 4 (2025): February: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

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Abstract

The aim of this research is to examine the effect of profitability on company value with disclosure of corporate social responsibility as a moderating variable in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The population of this research is manufacturing companies in the consumer goods industry sector listed on the IDX for 2020 - 2022. The sample in this study was 36 manufacturing companies in the consumer goods industry sector which were determined based on the purposive sampling method. The data analysis used to test the hypothesis is MRA (Moderated Regression Analysis). Based on the research results, it shows that profitability has a positive effect on company value. Meanwhile, Corporate Social Responsibility is able to moderate the relationship between Profitability and Company Value in a negative direction. This means that the profitability variable with disclosure of Corporate Social Responsibility as moderation weakens profitability on company value. Future research can develop research by using other variables or adding other variables that are more relevant to company value, such as company size and dividend policy.
Co-Authors Abd. Rasyid Syamsuri Anak Agung Putu Gede Bagus Arie Susandya Arista, Putu Diah Darmaputri, Ni Wayan Arie Dewa Gede Wirama Dewa Gede Wirama Dimas Adi Kusuma Dwiastari, Gek Ayu Sindy Ernawatiningsih, Ni Putu Lisa Gayatri, Ni Wayan Pebry Diyan Gek Yunita Dewi Endika I Dewa Made Endiana I Gde Ary Wirajaya I Gde Ary Wirajaya I Gede Cahyadi Putra I Gusti Ngurah Bagus Gunadi I Kadek Aryawan I Ketut Yadnyana Yadnyana I Nyoman Kusuma Adnyana Mahaputra I Putu Edy Arizona Ida Ayu Satwika Dewi Luh Komang Merawati Made Kartika Devani Mahawerdi, I Komang Agus Mirah Dwisyana Pabandari, A.A.A. Ni Luh Intan Danayanti Ni Made Mahardini Ni Nyoman Ayu Purwita Lestari Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Wayan Aristiana Wati Ni Wayan Pebry Diyan Gayatri Novia Elza Putri Kumalasari Nyoman Kusuma Adnyana Mahaputra Paramitha, Desak Gede Pradnyani Putu Novia Hapsari Ardianti Rahma Ayu Prihadi Sayu Made Putri Witari