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Pengaruh Profesionalisme dan Independensi Auditor Internal Terhadap Penerapan Good Government Governance Ketut Tanti Kustina; Agung Gede Wikantara; I Gusti Ayu Diah Utari; Desak Made Sukarnasih
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.212-225

Abstract

The purpose of this study was to determine the effect of professionalism and independence of internal auditors on the implementation of good government governance (GGG) in the Regional Government of Bali Province. The population of this study was 57 auditor samples used were 45. The source of the data used is primary data with the sampling method is saturated sampling method. Data collection techniques using a questionnaire (questionnaire) distributed at the Inspectorate of the Province of Bali. The analysis in this study conducted a descriptive analysis. Descriptive analysis looks at respondent characteristic data and descriptive data. In the test instrument all indicators are declared valid and reliable, then proceed with the classic assumption test the entire data meets the qualifications required in the hypothesis test. The coefficient of determination of the model is 46.8% which can be explained in the model and 53.2% is explained outside the model, then a partial test of 0.043 professionalism and 0.005 independence has a significant positive effect on good government governance.
Efektivitas Sistem Informasi di Bank Perkreditan Rakyat: Ekplorasi Pengaruh Kemajuan Teknologi Informasi, Kompetensi Pengguna dan Kepuasan Pengguna Sistem Informasi Akuntansi Ketut Tanti Kustina; Ida Ayu Putu Dyah Medianasuari; Gusi Putu Lestara Permana; I. G. A Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.2.2023.186-198

Abstract

This study aims to determine how the effectiveness of accounting information systems at BPRs is influenced by information technology sophistication, user competence, user participation, and user satisfaction. Covered sampling was implemented to choose the sample for a study in Gianyar Regency that involved 70 BPR personnel who used accounting information systems as their study population. Multiple linear regression was applied as a method of data analysis together with the survey filling method. After analyzing statistical analysis using the SPSS software application, the results indicate a significant and positive indicator of information technology sophistication, user competence, user engagement, and user satisfaction on the effectiveness of the accounting information system.
Pengaruh Literasi Keuangan dan Sikap Peduli Lingkungan Terhadap Keputusan Investasi Hijau Generasi Z Ketut Tanti Kustina; I Made Agus Adi Kurniawan; I Gst Ayu Diah Utari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.25-35

Abstract

Green investment refers to allocating funds to projects or financial assets that support sustainability principles and positively impact the environment or society. This study aims to investigate how Generation Z's financial literacy and environmental concerns influence green investment decisions according to the Theory of Reasoned Action. Google Form is a data collection tool distributed to Generation Z in Denpasar, and 100 respondents accepted it. The researcher employs multiple linear regression analysis. The research findings indicate that financial literacy has a positive influence on green investment decisions, and environmental concern has a significant positive impact on green investment decisions.
FINANCIAL SUSTAINABILITY RESEARCH TREND: BIBLIOMETRICS AND CONTENT ANALYSIS Kustina, Ketut Tanti; Tirtayani, I Gusti Ayu
Erudio Journal of Educational Innovation Vol 13, No 1 (2026): Erudio Journal of Educational Innovation
Publisher : Faculty of Administrative Science, Universitas Brawijaya

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

Abstract

This paper comprehensively analyzes financial sustainability studies conducted over the past six years.   A comprehensive synthesis is essential due to the fragmented literature on financial sustainability.   This study aims to address the existing gap in knowledge by compiling a comprehensive collection of published material in the form of an annotated bibliography on financial sustainability.   Furthermore, it accounts for the most recent research developments within the past six years and the specific subject areas addressed.   The researchers utilize the bibliometric analysis method and VOSviewer to depict the study on financial sustainability spanning from 2018 to 2023.   We obtained the data from the Scopus database.   The study's findings reveal the existence of sixteen distinct research clusters that have emerged over the past ten years. These clusters are identified explicitly as (1) Sustainability, (2) operational efficiency, (3) social entrepreneurship, (4) financial sustainability, (5)company growth, (6) financial performance, (7) good financial governance, (8) good stability, good governance, (9) capital investment,(10)  risk governance,(11) capital investment, (12) publicly traded, (13) the credit growth, (14) intellectual capital, (15) revenue diversification,  (16) reverse mortgage. There are several research variables discussed in the latest period related to financial sustainability. The variables are financial inclusion, digital financial service, financial service digitability, intellectual capital, fiscal policy, innovation, capital investment, good financial governance, risk governance, and risk management. Archives, experiments, and surveys have dominated the research methods used during the last six years. This study offers a comprehensive examination for students and academics interested in researching the financial sustainability of many issues. It covers the topics, concepts, and research methods that have been used in recent years and are still being used.
Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gst Ayu Diah Utari I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Made Agus Adi Kurniawan I Made Restu Dwipayana I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I. G. A Diah Utari I.G.A Desy Arlita Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Pratiwi, Ni Wayan Candra Satya Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Waja, I Gede Satiya Brana Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto