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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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The Effect of Internal Control, Accounting Rule Compliance, Information Asymmetry, Opportunity and Management Morality on Fraud Tendency Ernawatiningsih, Ni Putu Lisa; Suryandari , Ni Nyoman Ayu
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.94883

Abstract

Fraud is a deliberate deception that causes losses without the injured party realizing it and provides benefits for the perpetrator of the fraud. The study aims to determine the effect of internal control, compliance with accounting rules, opportunity, information asymmetry and management morality on the tendency of fraud. The population in this study were all employees of the Village Credit Institution in Ubud District and the sample selection was carried out using the purposive sampling method so that a sample of 96 respondents was obtained. The data used in this study were primary data with data collection techniques by distributing questionnaires to research respondents. Data analysis was carried out using multiple linear regression analysis. The results of the study showed that internal control, compliance with accounting rules and management morality had a negative and significant effect on the tendency of fraud in LPDs in Ubud District. Information asymmetry had a positive and significant effect on the tendency of fraud in LPDs in Ubud District. Meanwhile, the opportunity does not affect the tendency of fraud in LPD in Ubud District.
Kebijakan Dividen Serta Faktor-Faktor yang Mempengaruhinya Sunarwijaya, I Ketut; Ernawatiningsih, Ni Putu Lisa; Mahawerdi, I Komang Agus
Jurnal Ilmiah Akuntansi & Bisnis Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i1.4048

Abstract

Dividen yang dibayarkan perusahaan tergantung kepada kebijakan dari masing-masing perusahaan. Untuk mengetahui faktor-faktor yang mempengaruhi kebjakan dividen yang diambil perusahaan maka dilakukan analisis dengan menggunakan variabel penelitian yaitu profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan. Tujuan dari penelitian ini adalah untuk menguji kembali pengaruh profitabilitas, kebijakan hutang, ukuran perusahaan, likuiditas, dan pertumbuhan perusahaan terhadap kebijakan dividen perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2019-2021. Metode pengumpulan data yang digunakan dalam penelitan ini yaitu dokumentasi dengan cara mengambil data laporan keuangan perusahaan perbankan dari situs BEI 2019-2021. Pemilihan periode 2019-2021 didasarkan pada keterpurukan kinerja sector perbankan karena terdampak kovid-19 yang juga mempengaruhi kebijakan dividen perusahaan. Metode penentuan sampel dari penelitian ini adalah Purposive Sampling yaitu metode penentuan sampel dengan menggunakan kritera-kriteria tertentu sesuai dengan kriteria penelitian. Untuk jumlah sampel dari penelitian ini sebanyak 13 sampel dengan total amatan sebanyak 39. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda. Hasil penelitian yaitu profitabilitas berdampak positif terhadap kebijakan dividen, ukuran perusahaan berdampak positif terhadap kebijakan deviden, likuiditas berdampak positif terhadap kebijakan dividen, kebijakan hutang berdampak negatif terhadap kebijakan dividen serta pertumbuhan perusahaan tidak berpengaruh terhadap kebijakan dividen perusahaan.  
Effectiveness of Accounting Information Systems and the Affecting Factors Ernawatiningsih, Ni Putu Lisa; Kepramareni, Putu
International Journal of Applied Business and International Management Vol 4, No 2 (2019): August 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v4i2.564

Abstract

The development of technology in the era of globalization accompanied by the development of technology-based information systems has undergone rapid changes. Accounting information systems are considered an important factor in the sustainability and success of an organization. Accounting information systems can be said to be effective if the system is able to produce information in a timely, accurate and reliable manner. This study aims to obtain empirical evidence of the effects of incentives, level of education, experience and skills on the effectiveness of accounting information systems. The method used in sampling is to use a purposive sampling method with criteria for sampling employees who have implemented a computer-based accounting information system and utilize information technology in carrying out their daily tasks. The data analysis technique used is multiple linear regression analysis techniques. Based on the results of data analysis, it can be concluded that incentives, levels of education, experience, and skills have a positive effect on efektiveness accounting information systems at PT. Angkasa Pura Logistics.
ANALISIS DETERMINAN MINAT MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA Ernawatiningsih, Ni Putu Lisa
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.556 KB)

Abstract

Analisis Determinan Minat Mahasiswa Akuntansi Dalam Berwirausaha. Penelitian ini bertujuan untuk menguji kembali pengaruh variabel motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, dan kebebasan kerja terhadap minat mahasiswa untuk menjadi wirausaha. Populasi dalam penelitian ini adalah Mahasiswa Program Studi Sarjana Akuntansi Angkatan 2015 Universitas Mahasaraswati Denpasar. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling  yang dihitung dengan rumus Slovin sehingga diperoleh 85 sampel. Sedangkan teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa ada pengaruh positif motivasi, pengetahuan kewirausahaan, dan kebebasan bekerja terhadap minat mahasiswa untuk menjadi wirausaha. Sedangkan ekspektasi pendapatan tidak berpengaruh terhadap minat mahasiswa untuk menjadi wirausaha mahasiswa Universitas Mahasaraswati Denpasar.  Kata kunci: motivasi, pengetahuan kewirausahaan, ekspektasi pendapatan, kebebasan dalam bekerja, minat wirausaha.
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.
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