Articles
<![CDATA[ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR ]]>
<![CDATA[Dewi, Ni Putu Shinta]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (440.616 KB)
<![CDATA[This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.]]>
<![CDATA[ANALISIS RASIO KEUANGAN YANG MEMPENGARUHI PERTUMBUHAN SISA HASIL USAHA DI KOPERASI SIMPAN PINJAM KOTA DENPASAR ]]>
<![CDATA[Kagatanaribe, Zerlinda Diah Ayu]]>;
<![CDATA[Kepramareni, Putu]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (371.731 KB)
<![CDATA[The purpose of this study was to determine the growth of the remaining results of thebusiness using financial ratio analysis, namely the current ratio, debt to equity ratio, total assetturnover and net profit margin in KSP in Denpasar City. Remaining Business Profit (SHU) is aprofit gained by a cooperative, high SHU will encourage cooperative members to take an activerole in developing cooperative businesses.The population in this study were all KSP in Denpasar City during the period 2015-2017.Determination of the sample using purposive sampling method and obtained as many as 18KSP with a total observation of 54. The analysis technique used is multiple linear regressionanalysis. The results of this study indicate that the current ratio variable, total assets turnover,net profit margin does not affect the growth of the remaining results of the business, while thedebt to equity ratio has a positive effect on the growth of the remaining operating results.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN ]]>
<![CDATA[Kepramareni, Putu]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (414.296 KB)
<![CDATA[LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.]]>
<![CDATA[ANALISIS DETERMINAN TERHADAP MANAJEMEN KEUANGAN MAHASISWA PROGRAM STUDI AKUNTANSI DI PERGURUAN TINGGI SWASTA KOTA DENPASAR ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 7 No 1 (2018): Jurnal Bakti Saraswati (JBS) : Media Publikasi Penelitian dan Penerapan Ipteks ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (449.998 KB)
<![CDATA[This study aims to examine the influence of financial knowledge and love of money on the financial management of students at private universities in Denpasar City. The population in this study is all students of accounting undergraduate program with the criteria of sampling using purposive sampling method. The data used in this study are primary data collected through questionnaire survey and data analysis techniques using multiple regression analysis. The results obtained show that financial knowledge and love of money have a positive effect on financial management of accountancy student study program at private universities in Denpasar City.]]>
<![CDATA[PERSEPSI TENTANG KRISIS ETIKA AKUNTAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>;
<![CDATA[Pramesti, I Gusti Ayu Asri]]>
<![CDATA[ Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 8 No 1 (2019): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan IPTEKS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (38.82 KB)
<![CDATA[Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dari idealisme, relativisme, dan tingkat pengetahuan akuntansi terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan. Data dalam penelitian ini adalah data primer, sampel penelitian ini sejumlah 85 mahasiswa program studi akuntansi Universitas Mahasaraswati Denpasar angkatan 2015. Metode Pengambilan sampel dilakukan dengan proportionate stratified random sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis data dan pembahasan, maka dapat disimpulkan bahwa idealisme dan tingkat pengetahuan akuntansi berpengaruh negatif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan, sedangkan relativisme berpengaruh positif terhadap persepsi mahasiswa akuntansi tentang krisis etika akuntan.]]>
<![CDATA[ANALISIS DETERMINAN TERHADAP PRAKTIK PERATAAN LABA PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Irayani, Ni Made Devi]]>;
<![CDATA[Putra, I Putu Mega Juli Semara]]>;
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i2.1344
<![CDATA[Income smoothing is one aspect of profit engineering. Income smoothing is defined as a deliberate reduction in earnings or reported earnings fluctuations at a level considered normal for the company. The purpose of this study is to determine the effect of institutional ownership, managerial ownership, audit committee, and audit quality on income smoothing in all companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling method. The number of samples in this study were 93 companies. The analysis technique used in this study is logistic regression analysis with the help of SPSS for windows. The results showed that the institutional ownership variable had no effect on income smoothing, managerial ownership variables had no effect on income smoothing, the Audit Committee variable had no effect on income smoothing, the Audit Quality variable had positive effect on income smoothing]]>
<![CDATA[IMPROVING FARMERS WELFARE BY ENHANCING THE ABILITY OF INFORMATION TECHNOLOGY ADOPTION: AN EVENT STUDY OF FOOD CRISIS’ THREAT ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>;
<![CDATA[Sri Budhi, Made Kembar]]>;
<![CDATA[Marhaeni, Anak Agung Ngurah]]>;
<![CDATA[Yuliarmi, Ni Nyoman]]>
<![CDATA[ Journal of The Community Development in Asia Vol 6, No 1 (2023): Journal of the Community Development in Asia (JCDA) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32535/jcda.v6i1.2067
<![CDATA[Food security has become a global problem in the midst of a war which resulted in an increase in fuel prices followed by an increase in the price of basic necessities, especially our main staple food, namely rice. Overcoming this, the government is expected to pay attention to the welfare of farmers so that farmers are still able to produce to be able to meet food needs in the country. This requires the government's attention in providing counseling and training to farmers in increasing their ability to adopt technology to be applied in the agricultural sector so that production output can be increased and maintain sustainability in the domestic agricultural sector. Technology adoption theory is the main focus in improving the welfare of farmers, this is due to the benefits of information technology as a supporting sector in the production process so as to be able to increase output in a shorter span of time. The higher the ability of farmers to adopt technological developments, the higher their ability to cultivate production land which is able to increase production yields so that it will be followed by an increase in farmer welfare.]]>
<![CDATA[Factors That Influence the Use of Accounting Information Systems ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>;
<![CDATA[Arizona, I Putu Edy]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32535/ijafap.v6i2.1540
<![CDATA[Quality of the company's annual financial reports does not only depend on the company's personal factors but also on effectiveness of the use of systems. From economic point of view, people of Sukawati are more involved in trading.Therefore, the existence of a village lending institution is necessary to support the business capital. Village Bank is a village-owned financial institution that performs financial functions and manages the funds belonging to the village in the form of savings and loans. It sets out the goals for investigating the factors influence the effectiveness of using accounting systems. Research approach uses a sampling approach that involves multiple linear regression evaluations and the use of random samples of interest. These survey patterns are staff using accounting data gadgets in credit status organizations in the Skawati district village. The results indicate that individual skills, user involvement, internal control, and organizational culture have positif effect to use Accounting Information Systems. ]]>
<![CDATA[Pengaruh Sosialisasi Pajak, Kualitas Pelayanan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>;
<![CDATA[Sudiartana, I Made]]>
<![CDATA[ Jurnal Akuntansi Profesi Vol. 14 No. 03 (2023): Jurnal Akuntansi Profesi ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jap.v14i03.70119
<![CDATA[Pajak sebagai salah satu sumber penerimaan negara diharapkan mampu meningkatkan taraf hidup masyarakat melalui pembiayaan pembangunan dan pemerintahan dari hasil pajak yang dibayarkan. Kepatuhan wajib pajak yang baik terlihat dari keteraturan wajib pajak dalam membayar pajak. Penelitian ini bertujuan untuk mengetahui pengaruh sosialisasi pajak, kualitas pelayanan, dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur. Pengambilan sampel pada penelitian ini menggunakan metode non-probability sampling dengan teknik sampling insidental, sehingga diperoleh jumlah responden sebanyak 100 orang. Sampel dalam penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Denpasar Timur. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi linear berganda. Data diperoleh dengan menggunakan metode kuesioner. Hasil analisis menunjukkan sosialisasi pajak, kualitas pelayan, dan sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak Pratama Denpasar Timur.]]>
<![CDATA[DETERMINAN KINERJA SISTEM INFORMASI AKUNTANSI DI LPD KECAMATAN GIANYAR ]]>
<![CDATA[Ernawatiningsih, Ni Putu Lisa]]>;
<![CDATA[I Ketut Sunarwijaya]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 23 No 1 (2024): Jurnal Riset Akuntansi Aksioma, Juni 2024 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/aksioma.v23i1.295
<![CDATA[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.]]>
