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All Journal Juara: Jurnal Riset Akuntansi E-JURNAL AKUNTANSI
Ida Bagus Dharmadiaksa
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan Komang Sukma Saraswati; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p03

Abstract

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance. Keywords: Organizational culture, discipline, competence
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Dewa Ayu Sri Yudiartini; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 14 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Profitabilitas adalah salah satu indikatori yang tepat untuk mengukur kinerja suatu bank. Return On Asset (ROA) merupakan alat untuk mengukur kemampuan manajemen bank dalam memperoleh keuntungan melalui total asset yang dimiliki. Semakin besar ROA semakin baik juga tingkat pengembaliannya. Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adecuacy Ratio (CAR), Non Performance Loan (NPL) dan Loan to Deposit Ratio (LDR) terhadap Return On Asset (ROA). Sektor perbankan dipilih sebagai populasi yang digunakan dalam penelitian ini yang terdaftar di BEI periode.2011-2013. Teknik purposive sampling digunakan untuk mendapatkan jumlah sampel. Berdasarkan teknik tersebut, 17 perusahaan diperoleh sebagai sampel, namun setelah di outlier jumlah sampel yang digunakan menjadi 12 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang sebelumnya data diuji validitasnya dengan uji asumsi klasik, dengan hasil bahwa variabel CAR, NPL dan LDR secara parsial berpengaruh negatif terhadap ROA.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN, UMUR DAN KOMPOSISI DEWAN DIREKSI TERHADAP PENGUNGKAPAN CSR Indri Putri Kusumastuti1; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 6 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Perkembangan dunia bisnis yang semakin pesat memiliki dampak terhadap kondisi sosial, ekonomi dan budaya. Perusahaan tidak hanya dituntut untuk meraih keuntungan sebanyak-banyaknya tetapi juga meningkatkan perhatiannya pada lingkungan sosial. Pengungkapan tanggung jawab sosial merupakan salah satu cara stakeholder mengawasi fungsi sosial perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, umur perusahaan dan komposisi dewan direksi terhadap pengungkapan Corporate Social Responsibility pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2010-2012. Sampel yang digunakan ada 51 sampel dengan metode purposive sampling. Teknik analisis data dengan menggunakan model regresi linear berganda. Hasil penelitian menunjukkan profitabilitas dan komposisi dewan direksi tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility perusahaan, sedangkan leverage berpengaruh negatif signifikan terhadap pengungkapan Corporate Social Responsibility serta ukuran dan umur perusahaan berpengaruh positif signifikan terhadap pengungkapan Corporate Social Responsibility. Kata kunci: corporate social responsibility, komposisi dewan direksi, leverage, profitabilitas, ukuran, umur
PENGARUH KINERJA INDIVIDUAL KARYAWAN TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI A.A Istri Windha Fahmiswari.K, Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 5 No 3 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Kinerja individual karyawan sangat berhubungan erat dengan tingkat pendidikan seseorang, program pelatihan yang pernah diterima, pengalaman kerja yang pernah dilakukan dan insentif yang diberikan perusahaan. Penelitian ini dilakukan pada kantor cabang PT. Bank Rakyat Indonesia (Persero) Tbk. di Provinsi Bali, Wilayah Bali Selatan. Populasi yang digunakan dalam penelitian ini akan langsung menjadi sampel dalam penelitian ini yang berjumlah sebanyak 78 karyawan. Pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data menggunakan  analisis regresi linear berganda. Hasil Penelitian menunjukkan tingkat pendidikan, pelatihan, pengalaman kerja dan insentif berpengaruh positif dan signifikan terhadap efektivitas penggunaan sistem informasi akuntansi.Tingkat signifikansi F sebesar 0,000 yang lebih kecil dari nilai ?=  0,05 yang berarti bahwa semua variabel (X) yaitu tingkat pendidikan, pelatihan, pengalaman kerja, dan insentif berpengaruh pada efektivitas penggunaan sistem informasi akuntansi. Tingkat signifikansi t uji dua sisi untuk  semua variabel (X) yaitu tingkat pendidikan, pelatihan, pengalaman kerja, dan insentif lebih kecil dari nilai ?= 0,05. Kata kunci: Tingkat Pendidikan, Pelatihan, Pengalaman Kerja, Insentif, Efektivitas Penggunaan Sistem Informasi Akuntansi
PENGARUH TEKNOLOGI INFORMASI DAN INSENTIF PADA KINERJA INDIVIDU DIMODERASI PELATIHAN DAN PENGALAMAN KERJA I Made Wahyu Artana; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 21 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The productivity of individual performance in government agencies is very important to note. Especially if there is a paradox productifity phenomenon that is expensive investment but produces a low rate of return. Regional Revenue Agency of Badung Regency is required to improve individual performance in local financial management process by applying progress in information technology, incentives, training, work experience and improvement of human resource performance. So it is able to achieve maximum work target in the absorption of local revenue in Badung regency. This study aims to test and provide empirical evidence of variables that are able to strengthen the positive influence of information technology and incentives on individual performance, that is by adding training and work experience as a moderating variable. This study was conducted on the users of information technology in the Regional Revenue Agency of Badung Regency. With the number of sample used counted 60 people by using purposive sampling technique. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderating Regression Analysis (MRA). Based on the results of the analysis found that information technology and incentives have a positive effect on individual performance. Training variables and work experience are largely able to reinforce the positive influence of information technology and incentives on individual performance. Only the influence of incentives on individual performance is moderated by rejected work experience. Keywords: Information Technology, Incentives, Training, Work Experience, Individual Performance
KEAHLIAN PEMAKAI SEBAGAI PEMODERASI PENGARUH PERCEIVED USEFULNESS DAN PARTISIPASI TERHADAP KEPUASAN DALAM PENGEMBANGAN SISTEM INFORMASI Ganis Kutha ratna; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 18 No 2 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to examine the effect of perceived usefulness and participation on satisfaction and the ability of the user expertise to moderate the influence of perceived usefulness and the satisfaction of participation in the development of information systems. Samples of this study 51 people obtained by purposive sampling technique. Data analysis technique used is multiple regression analysis and test Moderating Regression Analysis. The research data qualifies that the normal distribution of data and models used do not contain any heteroscedasticity. The first hypothesis testing results prove that the variables perceived usefulness significant positive effect on satisfaction. The second hypothesis testing results prove positive and significant participation of the third hypothesis. Provide results that user expertise moderating effect of perceived usefulness to satisfaction in system development. The fourth hypothesis testing provides results that user expertise moderating influence on satisfaction of participation in the development of information systems
KETERLIBATAN DAN KEMAMPUAN TEKNIK PERSONAL PADA EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI Ni Wayan Wilayanti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 15 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This research was conducted to determine the effect of personal involvement and engineering capabilities in the effective use of Accounting Information Systems (AIS) with education and training as moderating the LPD District Tegallalang. Sampling technique used is the technique of non-probability sampling with purposive sampling method in order to obtain a sample of 60 samples. Sampling technique used is the technique of non-probability sampling with purposive sampling method in order to obtain a sample of 60 samples. Data collected by using a survey method, which is spread kuersioner the LPD employees in District Tegallalang. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis indicate that the involvement and engineering capabilities of personal influence on the effectiveness of the use of AIS. The results also showed that moderate the influence of education and training and engineering capabilities of personal involvement on the effectiveness of the use of AIS.
Pengaruh Kemampuan Teknik Personal, Program Pelatihan dan Pendidikan, Insentif, dan Partisipasi Manajemen Pada Kinerja Penerapan SIA Ni Wayan Irma Diana Putri; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Personal technical capabilities, training and education programs, the provision of incentives to employees, as well as the participation of management is very related to the performance of the application of accounting information systems. This research was conducted at Hotel Star Three, Four, and Five in Denpasar. This study used a sample of 85 employees using purposive sampling method. Used multiple linear regression analysis technique as a method of data analysis. Thus the results showed four independent variables are positive and significant effect on the performance of the application of accounting information systems.
Analisis Faktor yang Memengaruhi Niat Penggunaan Sistem Informasi Akuntansi Anak Agung Dwi Kristiyanthi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 29 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i03.p19

Abstract

Bank BPD Bali also play a role in driving the regional economy, especially in the Province of Bali by supporting development funding in the regions, including the service of Micro, Small and Medium Enterprises. However, there are several obstacles in implementing the system including limited time in completing work, the complexity of the latest system features so that employees are less controlled and experience is still inadequate. The number of samples in this study were 51 people. This study found that personalization and alternative attractiveness had a positive effect on perceived usefulness, alternative attractiveness had a positive effect on perceived ease of use, personalization had no effect on perceived ease of use and system user experience had no effect on both. Then the perception of usefulness has a positive effect on the intention to keep using, but does not affect the perception of ease of use. Keywords : Personalization; Alternative Attractiveness; System User Experience; SIA.
PENGARUH EFEKTIVITAS TEKNOLOGI SISTEM INFORMASI AKUNTANSI PADA KINERJA INDIVIDU DENGAN BUDAYA ORGANISASI SEBAGAI PEMODERASI Ni Made Sugiartini; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The study was conducted to determine the effect of accounting information systems technology effectiveness in the performance of the individual and the moderating influence of organizational culture in the relationship between the effectiveness of the accounting information system technology with individual performance . This study used a sampling method with proportional stratified sampling formula Slovin then get 77 respondents. This research was conducted at the Department of Klungkung regency consisting of 12 Department . Classical assumption test and the suitability of the model are met and processing data using regression analysis techniques moderation that results show the effectiveness of the accounting information system technology has a positive and significant impact on individual performance . However, the culture of the organization is not able to moderate the influence of the effectiveness of the accounting information system technology on the performance of individuals in the Department of Klungkung .
Co-Authors A.A. Sg. Istri Pradnya Paramitha Anak Agung Dwi Kristiyanthi Dewa Ayu Anggi Pramiswari Dewa Ayu Ari Arma Bintang Dewa Ayu Sri Yudiartini Dewa Made Agung Putra Wiguna Diah Maha Dwijayanthi Ganis Kutha ratna I Gede Agus Angga Saputra I Gede Made Aditya Pradnyana I Ketut Jayantara I Made Indra Widhyawan I Made Wahyu Artana Ida Ayu Agung Istri Peranasari Ida Bagus Putu Satriya Wibawa Guntur Indri Putri Kusumastuti1 Ketut Alit Suardana Komang Sukma Saraswati Luh Putu Eka Agustina Pratiwi Luh Putu Radhakrishnan Dewi Made Dwinda Kharisma Ni Kadek Ayu Wulantari Ni Komang Diana Pradasari Ni Luh Ayu Artha Dewi Ni Made Kusuma Devi Ni Made Marlita Puji Astuti Ni Made Marlita Puji Astuti Ni Made Sugiartini Ni Putu Ernayanti Ni Wayan Irma Diana Putri Ni Wayan Wahyu Kusumaningsih Ni Wayan Wilayanti Noviana Hermanus Djo Pika, Putu Ayu Titha Paramita Putu Utami Hariputri Richard Handoko