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p-Index From 2020 - 2025
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All Journal International Journal of Economics, Accounting, and Management E-Jurnal Akuntansi
Gayatri
Fakultas Kedokteran Universitas Andalas
Economics, Econometrics & Finance

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The Influence of Apparatus Competence, Individual Morality, Internal Control System, Whistleblowing System on Village Fund Fraud Prevention Dominika Apriliani Lahu; Gayatri
International Journal of Economics Accounting and Management Vol. 1 No. 2 (2024): IJEAM - July 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i2.491

Abstract

The objective of this study is to explore the impact of apparatus competency, individual morality, internal control systems, and whistleblowing systems in preventing fraud related to village funds. The research population includes all village officials, members of the Village Consultative Body (BPD), village fund supervisors, and community leaders in Ruteng District, Manggarai Regency. The sample consists of Village Heads, Village Secretaries, Heads of Finance, Heads of BPD, village fund supervisors, and community leaders from each village in Ruteng District. Path analysis is the technique used for data analysis. The study finds that apparatus competency, individual morality, internal control systems, and whistleblowing systems positively influence the prevention of fraud in village fund management. In summary, competent officials perform their duties in managing village funds responsibly, high-morality officials are less likely to engage in misconduct, and effective supervision ensures village management activities are directed and monitored to prevent fraud.
Application of UTAUT 2 Model on E-Filing Usage Behavior Putu Andy Suarna Dwipa; Gayatri
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p03

Abstract

The research conducted has a focus on knowing the factors that influence the intention and behavior of using e-Filing through the application of the UTAUT 2 Model. This research was conducted at Denpasar Barat and Denpasar Timur Tax Office. The sampling method used is purposive sampling with a sample of 100 respondents who have met the criteria as a sample. Structural Equation Model-Partial Least Square is used for data analyzing. The findings obtained indicate that the intention to use e-Filing is supported by business expectations, socio-cultural factors, beliefs and is not supported by habits and usage intentions. 
The Moderating Role of Underwriter Reputation in the Relationship Between Financial Performance and Underpricing Levels Made Rani Kusuma Dewi; Gayatri; Dewa Gede Wirama
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p06

Abstract

The situation in which the price of the stock in the initial offering is lower than the price of the stock in the secondary market is known as underpricing. This phenomenon results in the funds or capital obtained by the company being suboptimal. However, in order to secure an initial return on their investment, investors in the primary market prefer to see underpricing occur. This research aims to examine whether the impact of profitability, financial leverage, and liquidity on the degree of underpricing can be mitigated by the reputation of the underwriter. The study focused on non-financial firms that went public between 2018 and 2023. A purposive sampling technique was used to select the sample, resulting in 294 companies. The data for this study were analyzed using moderated regression analysis techniques. The study shows that underpricing is negatively affected by profitability and liquidity, and that underwriter reputation acts as a pure moderator of the effect of financial leverage on underpricing.
The Influence of Gastronomic Tourism on Tourist Satisfaction in Gianyar Regency Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research attempts to examine the effects of gastronomic perceived value, gastronomic image, and gastronomic experience on both gastronomic satisfaction and visitor loyalty in Gianyar Regency, as well as to investigate the influence of gastronomic satisfaction on visitor loyalty. A casual quantitative research design was employed, with data collected via survey questionnaires. The results reveal that both gastronomic perceived value and gastronomic experience positively affect gastronomic satisfaction and visitor loyalty. While gastronomic satisfaction significantly boosts visitor loyalty, gastronomic image—despite enhancing satisfaction—does not directly impact visitor loyalty.
Co-Authors Dewa Gede Wirama Dominika Apriliani Lahu Made Rani Kusuma Dewi N.L.S. Widhiyani Putu Andy Suarna Dwipa