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All Journal Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Khazanah Sosial Perspektif Akuntansi International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings
Ernawatiningsih, Ni Putu Lisa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Implementation of E-commerce in Denpasar City SMEs Saitri, Putu Wenny; Putra, Gde Bagus Brahma; Prastyadewi, Made Ika; Ernawatiningsih, Ni Putu Lisa
Khazanah Sosial Vol 6, No 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.31284

Abstract

As a provincial capital that depends on tourism, the development of Denpasar City’s SMEs, especially in the tourism support sector, is growing rapidly. Coupled with technological advances, the development of SMEs must be able to adapt, one of which is by implementing e-commerce. This research aims to 1) explore the e-commerce needs of SMEs in Denpasar City and 2) analyze the factors that influence the use of e-commerce among SMEs in Denpasar City. The research was conducted on SMEs in Denpasar City with 140 respondents. A mixed-method approach was used to answer the research objectives. The research results show that e-commerce is a marketing medium for Denpasar City SMEs, primarily through Shopee and TikTok. Analysis using Atlas.ti indicates that human resources are still the main obstacle to implementing e-commerce in Denpasar City. Related to the factors that influence the decision to implement e-commerce, business duration, income, knowledge, technology, and product type are variables that significantly influence the implementation of e-commerce in Denpasar City. These results can be a reference regarding increasing SMEs’ capacity, especially regarding human resources and capital. Training, mentoring, and access to capital can raise SMEs’ awareness of the importance of technology in promoting and selling goods and services to increase income, which will lead to empowerment and prosperity.
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.
The Determinants of Profitability in Village Credit Institution Kumalasari, Putu Diah; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.734

Abstract

This study aimed to determine the effect of the growth of saving deposit, time deposit, and credit on profitability in village credit institution. 15 village credit institutions were taken as samples, and later tested statistically by using the multiple linear regression analysis. The results suggested that the growth of saving deposit and credit had no effect on profitability, while the growth of time deposit had positive effect on profitability. This study is expected to add insight into profitability, especially regarding the determintans of profitability.
User Satisfaction of Accounting Information System Using Multiple Linear Regression Analysis Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 3 (2021): October 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i3.1201

Abstract

The development of information systems is closely related to accounting which is useful for the operations of every organization. Almost every company uses information system to carry out their activities today. The information system will continue to develop and getting more advanced. This study aims to test and obtain empirical evidence of influence of information system quality, service quality, perceived usefulness, and top management support on user satisfaction of accounting information systems at Sakajaja Makmur Abadi Company. The sample in this study was 38 employees determining based on the side purposive method. The analytical tool using multiple linear regression analysis. The result showed variables of information system quality, service quality, perceived usefulness has a positive effect on user satisfaction of accounting information systems, while the variable top management support has no effect on user satisfaction of accounting information systems.
The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ernawatiningsih, Ni Putu Lisa; Apriada, Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.729

Abstract

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.
Factors That Influence the Use of Accounting Information Systems Ernawatiningsih, Ni Putu Lisa; Arizona, I Putu Edy
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): June 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.1540

Abstract

The quality of the company's annual financial reports does not only depend on the company's personal factors but also on the effectiveness of the use of systems. From an economic point of view, the people of Sukawati are more involved in trading. Therefore, the existence of a village lending institution is necessary to support the business capital. This study aims to determine the effectiveness of applying accounting information systems. 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 that influence the effectiveness of using accounting systems. The 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 positive effect to use Accounting Information Systems. This research is expected to strengthen the function of the accounting information system in order to avoid all forms of fraud through factors that have a significant effect on this research.
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.
Determination of Taxpayer Compliance with Risk Preferences as a Moderation Variable Putri, Ni Putu Tiara Maharani Krisna; Suryandari, Ni Nyoman Ayu; Ernawatiningsih, Ni Putu Lisa
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3640

Abstract

Indonesia's national development can be advanced by optimizing domestic sources of funds, particularly through effective taxation. This research aims to analyze the influencing factors of taxpayers on taxpayer compliance, with moderating variables at the Tax Service Office (KPP) Pratama Denpasar Barat. The method of this research is Moderated Regression Analysis (MRA). The research results show that understanding tax regulations and the role of tax consultants has a positive effect on taxpayer compliance, while taxpayer awareness and tax sanctions have a negative effect on taxpayer compliance. Furthermore, risk preference as a moderating variable is able to weaken the influence of understanding tax regulations, taxpayer awareness, tax sanctions, and the role of tax consultants on taxpayer compliance. The conclusion of this research shows that factors from taxpayers have an important role in increasing taxpayer compliance, especially at the KPP Pratama Denpasar Barat. The advice that can be given from this research is for practitioners to carry out regular outreach both offline and online regarding the importance of taxes and show transparency in the use of taxes so that mutual trust and awareness arise between the government and society.
Analysis Of Factors That Influence The Effectiveness Of Accounting Information Systems In Village Credit Institutions Ernawatiningsih, Ni Putu Lisa; Sunarwijaya , I Ketut
Jurnal Akuntansi Profesi Vol. 15 No. 03 (2024): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v15i03.88039

Abstract

The purpose of this study was to determine the analysis of factors that influence the effectiveness of accounting information systems at Village Credit Institutions in Denpasar City. This study was conducted at Village Credit Institutions in Denpasar City, there are 35 LPDs in 4 Districts, namely North Denpasar District, East Denpasar District, South Denpasar District and West Denpasar District. Data collection uses primary data in the form of questionnaires. The sampling method used in this study is the purposive sampling technique. The number of samples selected was 237 respondents. The data analysis technique used is multiple linear regression analysis technique. The results of the study indicate that the sophistication of information technology and knowledge of accounting employees do not affect the effectiveness of AIS at Village Credit Institutions in Denpasar City. While user participation, training and work experience have a positive effect on the effectiveness of AIS at Village Credit Institutions in Denpasar City.
IMPROVING FARMERS WELFARE BY ENHANCING THE ABILITY OF INFORMATION TECHNOLOGY ADOPTION: AN EVENT STUDY OF FOOD CRISIS’ THREAT Ernawatiningsih, Ni Putu Lisa; Sri Budhi, Made Kembar; Marhaeni, Anak Agung Ngurah; Yuliarmi, Ni Nyoman
Journal of The Community Development in Asia Vol 6, No 1 (2023): January 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i1.2067

Abstract

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.
Co-Authors Arista, Putu Diah Darmaputri, Ni Wayan Arie Dwiastari, Gek Ayu Sindy Gde Bagus Brahma Putra I Gusti Ayu Asri Pramesti I Ketut Sunarwijaya I Ketut Sunarwijaya I Made Sudiartana, I Made I Putu Edy Arizona Irayani, Ni Made Devi Kadek Apriada, Kadek Kagatanaribe, Zerlinda Diah Ayu Made Ika Prastyadewi Made Kembar Sri Budhi Mahawerdi, I Komang Agus Marhaeni, Anak Agung Ngurah Ni Nyoman Ayu Suryandari Ni Nyoman Yuliarmi Ni Putu Shinta Dewi Paramitha, Desak Gede Pradnyani Putri, Ni Putu Tiara Maharani Krisna Putu Diah Kumalasari Putu Kepramareni Putu Wenny Saitri Ratna Wardani Sunarwijaya , I Ketut