Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
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

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
PENGARUH EFEKTIVITAS SIA, PEMANFAATAN TI DAN KEMAMPUAN TEKNIS PEMAKAI SIA TERHADAP KINERJA INDIVIDU Ni Luh Ayu Artha Dewi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 18 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Individual performance affects the success of a company, it is expected individual can achieve organizational objectives with the quantity of work, quality of work, timeliness, monitoring supervisor, and the influence of co-workers. The purpose of this study is to determine the effectiveness of accounting information systems, utilization of information technology and technical capabilities users accounting information system of individual performance. This study was conducted on 31 credit cooperatives in Karangasem regency. Samples in this study were 124 respondents to the technical determination of the sample used is purposive sampling. Data collection methods used were a questionnaire method. Data analysis technique used is multiple linear regression. The results of this study found that the effectiveness of accounting information systems, utilization of information technology and technical capabilities users of accounting information system have positively affects the performance of individuals.
PENGARUH TINGKAT SUKU BUNGA, NILAI TUKAR RUPIAH, LEVERAGE DAN PROFITABILITAS PADA RETURN SAHAM I Gede Agus Angga Saputra; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 16 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research discusses abaout effect of interest rate, exchange rate, leverage and profitability in stock returns. Stock returns in this research is the level of benefits of owning a stock investor on investments made in the property company to go public in Indonesia Stock Exchange. This type of research used in this study is exploratory research. This research requires date that originates on the Stock Exchangend. Based on the results of regression analysis found that the level of interest rates, the exchange rate negative effect stock returns on property companies which go public in Indonesia Stock Exchange, leverage and profitability positive effects stock returns on property companies which go public in Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG MEMENGARUHI PADA EFEKTIFITAS SISTEM INFORMASI AKUNTANSI HOTEL BERBINTANG TIGA DI DENPASARPenelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pa Richard Handoko; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 21 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i02.p09

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kualitas Sistem Informasi Akuntansi, Kecanggihan Teknologi Informasi Serta Kinerja Individual Pada Efektifitas Sistem Informasi Akuntansi Hotel Berbintang Tiga Di Denpasar. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis ditemukan kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi, kecanggihan teknologi informasi berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi dan kinerja individual berpengaruh positif dan signifikan terhadap efektifitas sistem informasi akuntansi. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan pada hotel berbintang tiga di Denpasar. Jumlah sampel yang digunakan 40 responeden, dengan metode non probability sampling purposive. Pengumpulan data dilakukan melalui wawancara dan kuesioner. Hasil penelitian ini menunjukkan bahwa (1) kualitas sistem informasi akuntansi berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin tinggi kualitas sistem informasi akuntansi maka akan semakin memengaruhi efektifitas sistem informasi akuntansi hotel berbintang tiga di Denpasar, (2) kecanggihan teknologi informasi berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin baik kecanggihan sistem informasi akuntansi maka akan semakin memengaruhi efektifitas sistem informasi akuntansi hotel berbintang tiga di Denpasar, (3) kinerja individual berpengaruh positif pada efektifitas sistem informasi akuntansi yang menunjukkan bahwa semakin baik sistem maka meningkatkan kinerja dan memengaruhi efektifitas sistem informasi efektifitas sistem informasi.
Pengaruh Pemanfaatan dan Relevansi Teknologi Informasi Serta Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan Luh Putu Eka Agustina Pratiwi; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 23 No 1 (2018)
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.2018.v23.i01.p14

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, dan efektivitas sistem informasi akuntansi pada kinerja karyawan. Penelitian ini dilakukan pada 51 BPR yang tersebar di Kabupaten Badung. Sampel yang digunakan dalam penelitian ini adalah sebanyak 101 responden. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil penelitian menunjukan bahwa semua variabel bebas yang digunakan dalam penilitian ini berpengaruh positif terhadap kinerja karyawan. Hal ini berarti pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi dan efektivitas sistem informasi akuntansi bermanfaat dalam meningkatkan kinerja karyawan. Kata Kunci: kinerja karyawan, pemanfaatan teknologi informasi, relevansi teknologi informasi, kepuasan sistem informasi akuntansi, efektivitas sistem informasi akuntansi
Analisis Pengukuran Kinerja Perusahaan dengan Menggunakan Konsep Balanced Scorecard Pada PT. BPR Sari Sedana Putu Ayu Titha Paramita Pika; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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.2018.v22.i02.p16

Abstract

The purpose of this study is to know and analyze the performance of PT. BPR Sari Sedana using balanced scorecard concept consisting of financial perspective, customer, internal business process and learning and growth. The number of customers who are sampled using slovin formula is 85 people with simple random sampling technique and the number of employees sampled is 15 people with saturated sampling technique. The results of this study obtained that the performance of PT. BPR Sari Sedana from a financial perspective, customer perspective and learning and growth perspective is good, while on the internal business process perspective is good enough. Based on these results, PT. BPR Sari Sedana is expected to plan the right strategy in the future to improve its performance primarily in the perspective of its internal business processes and from the four balanced scorecard perspectives is expected to contribute in its performance measurement. Keywords: balanced scorecard, financial perspective, customer perspective, internal business process perspective, learning and growth perspective
PENGARUH EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN DAN KESESUAIAN TUGAS DENGAN TEKNOLOGI INFORMASI TERHADAP KINERJA KARYAWAN Ni Made Marlita Puji Astuti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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

Abstract

Sustainability and success of the organization can be determined from the performance of the employee owned. It is expected that employees are able to complete the task and produce information in a timely, accurate, and reliable. This study was conducted to determine the effect of the effectiveness of the implementation of accounting information systems, information technology utilization and appropriateness of tasks with information technology on employee performance. The research was conducted on Credit Unions in Gianyar regency. Samples were taken by purposive sampling technique 40 Credit Unions. Respondents in this study is the chairman or manager, treasurer and cashier. Using multiple linear regression analysis. The results showed the effectiveness of the implementation of accounting information systems, and the suitability of the use of information technology tasks has a positive and significant influence on employee performance.
Pengaruh Kapasitas Individu dan Asimetri Informasi pada Senjangan Anggaran dengan Budaya Organisasi Sebagai Pemoderasi Ida Bagus Putu Satriya Wibawa Guntur; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 27 No 1 (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.i01.p02

Abstract

This research was conducted at the Head Office of the Regional Development Bank of Bali. The number of samples obtained was 158 observations. Based on the results of the study, it is known that organizational culture is able to moderate the influence of individual capacity on budgetary slack and information asymmetry on budgetary slack. The application of good organizational culture (tri hita karana) to all employees in carrying out their obligations is able to minimize the occurrence of opportunistic actions, namely budgetary slack. The theoretical implications of the research are in addition to references to further research regarding research relating to attribution theory and agency theory. On the other hand the practical implications of research are to provide various considerations to the company in order to be able to minimize the occurrence of budgetary slack. Keywords: Individual capacity, information asymmetry, budgetary slack and organizational culture
PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN DENGAN KARAKTER PERSONAL PESIMIS SEBAGAI VARIABEL PEMODERASI Ni Putu Ernayanti; Ida Bagus Dharmadiaksa
E-Jurnal Akuntansi Vol 19 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to see the effect of budgetary participation on budgetary slack, personal character pessimistic influence on budgetary slack and personal character pessimistic view as a moderating influence on budgetary slack budgetary participation. Variable personal character pessimistic in this study acts as the independent variable and the moderating variable. The research was conducted on 44 SKPD in Klungkung and used three respondents for each SKPD. In this study, the data used is primary data collected from 132 respondents through questionnaires distributed directly by using purposive sampling technique. This study used Moderated Regression Analysis (MRA) as data analysis techniques. These results indicate that the participation budgeting positive influence on budgetary slack. Personal character pessimistic positive effect on anggran slack. Personal character pessimistic moderate (weaken) the effect of budgetary participation on budgetary slack.
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