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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Widya Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Muhasabatuna: Jurnal Akuntansi Syariah Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Indonesian Journal of Business Analytics (IJBA) Journal Research of Social Science, Economics, and Management Innovative: Journal Of Social Science Research International Journal of Management Research and Economics INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI
I Ketut Yadnyana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENERAPAN MODEL UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY DI KOTA DENPASAR Ni Putu Ary Wulandari; I Ketut Yadnyana
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

E-Filing is one of the outcomes of taxation system modernization, issued by Directorate General of Taxes in order to facilitatetax administration in Indonesia. However, it is necessary for taxpayers to conduct adjustment in applying the new system. This research aims to ascertain the factors affecting the interest in using e-Filing by applying Unified Theory of Acceptance and Use of Technology (UTAUT). UTAUT model used in this study consists of 4 factors, in which performance expectations, business expectations, social factors and conditions that facilitate are used as independent variables, and the interest on utilizing e-Filing as dependent variable. This research is conducted in Denpasar, using accidental samplingas sampling technique. Data were collected by distributing questionnaires to taxpayers who use e-Filingand analysed with multiple linear regression analysis.The results showed that performance expectation, business expectation, social factors, and conditions that facilitate affected the interest in using e-Filing positively and significantly.
ANALISIS PERBANDINGAN KINERJA PT. BPR MITRA BALIJAYA MANDIRI DAN PT. BPR CAHAYA BINA WERDHI DENGAN PENDEKATAN BALANCED SCORECARD Kadek Yenni Widiastiti, I Ketut Yadnyana
E-Jurnal Akuntansi Vol 4 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 Penelitian ini bertujuan untuk mengetahui perbedaan rata-rata kinerja PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Wherdhi dengan pendekatan Balanced Scorecard. Landasan teori yang digunakan dalam penelitian ini adalah teori penetapan tujuan (goal setting theory) dan teori harapan (expectancy theory). Sampel pada perspektif keuangan adalah laporan laba/rugi dan neraca per bulan tahun 2010-2012, sampel kepuasaan pelanggan PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Werdhi berjumlah 87 nasabah dan 91 nasabah dan sampel kepuasan karyawan berjumlah 20 karyawan dan 35 karyawan. Uji satatistik parametrik yang digunakan yaitu independen sample t-tes pada perspektif keuangan. Dan menggunakan uji statistik non parametrik pada perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan dengan menggunakan uji Mann-Whitney U. Hasil pengujian hipotesis menunjukkan bahwa rata-rata kinerja perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, serta perspektif pembelajaran dan pertumbuhan PT. BPR Mitra Balijaya Mandiri dan PT. BPR Cahaya Bina Werdhi mempunyai perbedaan. Berdasarkan hasil pengujian hipotesis kinerja PT. BPR Mitra Balijaya Mandiri lebih unggul dibandingkan PT. BPR Cahaya Bina Werdhi dilihat Kata Kunci: Balanced Scorecard, Kinerja, BPR
Pengaruh Ukuran Perusahaan, Profitabilitasdan Financial Leverage Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Ni Putu Nanda Ayunika; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 25 No 3 (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.v25.i03.p29

Abstract

This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province. The number of respondents totaling 282 students was selected using a purposive sampling technique with the criteria of respondents are accounting students in Higher Education and Private Universities in the VIII Conference area and have an active Bachelor of Accounting program, accounting students in semester V and VII and has taken and is studying the subject of Accounting Theory. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is the Analysis of Multiple Linear Regression. The final result of the study states that the variable level of interest, knowledge, and benefits has a positive effect on awareness of IFRS convergence. While the level of challenge variable has a negative effect towards IFRS convergence awareness. Keywords: Interest level, knowledge level, challenge level, benefit level, awareness of IFRS convergence
The Influence of Perceived Ease of Use, Education Level, and Employee Training on the Effectiveness of Computer-Based Accounting Information System Usage I Gusti Ayu Wulan Pradnyadewi; I Ketut Yadnyana
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3410

Abstract

Technological advancements have encouraged the adoption of computer-based accounting information systems to enhance the efficiency of financial data management and support decision-making processes. However, the effectiveness of such systems may be influenced by several factors, including perceived ease of use, education level, and employee training. This study aims to obtain empirical evidence and examine the influence of these three factors on the effectiveness of computer-based accounting information system usage in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) across the Mengwi District. A quantitative approach was employed, utilizing multiple linear regression analysis. The findings indicate that perceived ease of use, education level, and employee training have a positive and significant effect on the effectiveness of computer-based accounting information system usage. This suggests that the more user-friendly the system, the higher the level of education, and the better the training provided, the more effective the system will be in supporting LPD operations.
Mapping Tolerance in Accounting and Finance: A Decade of Behavioral Insights and Research Trends (2013–2023) Devi, Sunitha; Yadnyana, I Ketut; Widanaputra, Anak Agung Gde Putu; Ratnadi, Ni Made Dwi
Jurnal Ilmiah Akuntansi Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v10i1.85357

Abstract

Tolerance, understood as an individual psychological disposition, plays a vital role in mitigating conflicts, particularly those rooted in financial and accounting contexts. Despite its significance, most existing research tends to focus on institutional mechanisms such as corporate governance, financial reporting quality, and risk tolerance related specifically to investment behavior, rather than exploring how individual tolerance as a broader construct influences conflict prevention within financial domains. This gap highlights the need for a comprehensive examination of tolerance from an individual behavioral perspective in accounting and finance. This study aims to address this gap by conducting a Systematic Literature Review (SLR) of 29 empirical studies published between 2013 and 2023, all retrieved from the Scopus database. The analysis encompasses demographic trends, thematic emphases, and methodological approaches within the current literature. Key findings from the demographic analysis indicate a surge of interest during the COVID-19 pandemic period (2020–2021), suggesting heightened relevance of tolerance in times of crisis. Furthermore, the majority of relevant studies are published in specialized accounting and finance journals, with a geographic concentration in Asian countries such as Malaysia, Indonesia, China, and Korea. Quantitative research methods dominate these studies, focusing predominantly on risk tolerance rather than broader tolerance behaviors. The review identifies a diverse array of factors affecting individual tolerance, including demographic variables (age, gender, marital status, ethnicity, education), personality traits (openness, prudence, honesty, humbleness), and socio-cultural influences (culture, politics, family support, religion). Tolerance influences various behavioral outcomes, ranging from investment decision-making and financial risk management to the use of online social networks and even academic fraud conduct. By synthesizing these findings, the study contributes meaningful insights to the emerging fields of financial behavior and accounting behavior, emphasizing the critical, yet underexplored, role of tolerance. Additionally, the mapping of literature highlights promising directions for future research to further elucidate how fostering tolerance can effectively reduce conflicts in financial settings.
CORRUPTION IN GOVERNMENT: KNOWLEDGE AND OPPORTUNITIES FOR FUTURE RESEARCH Merawati, Luh Komang; I Ketut Yadnyana; Ni Made Dwi Ratnadi; Putu Agus Ardiana
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.649

Abstract

Corruption and efforts to reduce it through the implementation of good governance have emerged as prominent topics in recent years. However, there are still diverse yet unorganized viewpoints on the concept of defining and measuring corruption. Particularly, the concept of corruption in government necessitates a more comprehensive synthesis to provide a structured overview of the existing literature and pinpoint opportunities for further advancement in this field of study. Nonetheless, previous research has made efforts in making observations to guide future research in a holistic manner. To address this issue, a systematic literature review (SLR) of 44 articles addressing good governance, including transparency, accountability, participation, and their relationship with corruption, provided a comprehensive overview synthesizing current knowledge in this domain. Specifically, it reviews the state of knowledge of the reviewed literature, identifies potential research areas, and provides recommendations to broaden avenues for future research.
The Influence of Information Technology Sophistication, Skills, and Work Experience on the Effectiveness of Accounting Information Systems (An Empirical Study on Savings and Loan Cooperatives in Denpasar City) Ketut Nadia Anjani Putri; I Ketut Yadnyana
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.416

Abstract

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.  
The Influence of Financial Attitude, Financial Management, Financial Knowledge, on Financial Satisfaction Of Accounting Students Feb Unud Aulia Ayu Paramadina; I Ketut Yadnyana
Indonesian Journal of Business Analytics Vol. 5 No. 4 (2025): August 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v5i4.15210

Abstract

This study examines the impact of financial attitude, financial management, and financial knowledge on financial satisfaction among Accounting students of the Faculty of Economics and Business, Udayana University. Given that students tend to spend money on lifestyle trends while showing limited interest in investing or saving, understanding the factors influencing their financial satisfaction is crucial. The research employs a quantitative approach using a survey method, with 213 questionnaires collected from active students through purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that financial attitude, financial management, and financial knowledge have a positive and significant effect on financial satisfaction. These findings emphasize the importance of having a positive financial attitude, effective financial management skills, and a solid understanding of financial concepts in enhancing students' financial satisfaction. The study also suggests that fostering financial attitudes, skills, and knowledge early on can help students achieve long-term financial well-being in the future.
The Influence of Human Resource Competence, Level of Education and Use of Information Technology on the Quality of Financial Reporting Village Credit Institutions in Abiansemal District, Badung District Cempaka Dewi, Ni Wayan; Yadnyana, I Ketut
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 1 (2024): Juny
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i1.2854

Abstract

Good quality financial reports are financial reports that can produce useful information in making economic decisions. Educated human resources play an important role in preparing financial reports by utilizing information technology will assist in the preparation of financial statements. The purpose of this study was to analyze the effect of human resource competence, level of education and the use of information technology on the quality of the financial reports of the Village Credit Institution in Abiansemal District, Badung Regency. This research was conducted in all LPDs in Abiansemal District, the number of samples used was 96 respondents with the saturated sampling method (census method). The data collection used in this research is a questionnaire. The collected data was then analyzed using Multiple Linear Regression analysis. The results of this study indicate that HR competence has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. Education level has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. The use of information technology has a positive and significant effect on the quality of LPD financial reports in Abiansemal District. The implication of this research is that human resource competence and education level play an important role in the process of preparing LPD financial reports for quality results in the preparation of LPD financial reports and by utilizing information technology optimally it will produce good and quality financial reports.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan Dan Kualitas Pelayanan, Terhadap Kepatuhan Wajib Pajak Hotel (Studi Kasus Di Kabupaten Sikka, NTT): (Studi Kasus Di Kabupaten Sikka) Jaeng, Theresa Yuliana; Yadnyana, I Ketut
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1818

Abstract

Tax compliance is identical to the recognition of taxpayers in fulfilling their obligations in accordance with tax regulations. Hotel tax arrears are caused by low awareness of hotel taxpayers.  Revenue from the hotel business has quite high potential, judging from the number of hotels and inns located in Sikka Regency. The large number of hotel tax arrears that have not been paid by taxpayers results in large hotel tax arrears at the Sikka Regency Regional Revenue Office. This study aims to analyze the effect of taxpayer awareness, tax knowledge, and service quality on hotel taxpayer compliance. Data from explanatory research with a quantitative approach. The number of samples used was 42 samples with saturated sampling method. The number of respondents in this study were 84 respondents. Data collection was done by distributing questionnaires. The data analysis technique used is path analysis using Partial Least Square 3.2.8 software. The results showed that taxpayer awareness, tax knowledge, and service quality had a positive effect on hotel taxpayer compliance. The more taxpayers are aware of their obligations have a good understanding of taxes, the higher the taxpayer compliance. In addition, the better the facilities and services provided by the tax authorities, the higher the level of taxpayer compliance. Local governments, especially the Sikka Regency Regional Revenue Agency (Bapenda), can play an active role in providing socialization about taxation that can increase the understanding of taxpayers of tax regulations so as to help increase taxpayer compliance and local tax revenue of Sikka Regency.
Co-Authors Ade Pratiwi Indasari Ajeng Asmi Mahaputeri Anak Agung Gde Putu Widanaputra Anak Agung Gede Pradnyana Dwipa Aulia Ayu Paramadina Ayunda Prihantini, Ni Putu Cempaka Dewi, Ni Wayan Christine Iryani Maamir Cokorda Bagus Darmawan Dewa Ayu Mas Putriari Nusantari Dewa Gede Agus Narayana Dewi, Anak Agung Sintia Garry Wibowo Gde Deny Larasdiputra Gde Sandita Nugraha Gerianta Wirawan Yasa Grace Sarabecca Madaline Manalu Gusman Saputra I Dewa Gede Dharma Suputra I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gde Ary Wirajaya I Gde Harmanta I Gede Aditya Pramana I Gede Wahyu Indrawan I Gede Yoga Yudiana I Gst Agung Bagus Adhi Damanik I Gst. Ngr Mayun Prabawalingga I Gusti Agung Ayu Intan Fatmayoni I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Wulan Pradnyadewi I Gusti Putu Adi Diatmika I Kadek Dwi Agastya I Ketut Sujana I Komang Agus Julianto I Made Candiasa I Nyoman Suparta I PUTU SUDANA I Putu Sudana I Wayan Ramantha I Wayan Swastika Yuda Bramantha Ida Ayu Komang Tiara Pratistha Sari Ida Bagus Putra Astika Ida I Dewa Gede Paramarta Widnyana Indah Christina Carbaja Jaeng, Theresa Yuliana K. Budiartha Kadek Agus Yogi Arta Kadek Ayu Radananda Sukmadewi Kadek Ririn Sinthya Dewi Kadek Rosita Dewi Indra Pratiwi Karina Pravita Ketut Nadia Anjani Putri Luh Komang Merawati Lukyta Saraswati Made Anggia Pramita Sukma Made Ani Setia Wulan Made Heny Urmila Dewi Made Yenni Latrini Made Yunita Chandra Dewi Maheswari, Ida Ayu Diah Karina Maria M Ratna Sari, Maria M Ratna Maria Meiatrix Ratna Sari Naswan Suharsono Ni Gusti Ayu Ratih Anjelika Ni Kadek Indah Selvia Dewi Ni Kadek Lisa Rosita Komala Dewi Ni Kadek Listiani Ni Kadek Winda Ardiyani Ni Ketut Rasmini Ni Komang Abdi Tri Astini Ni Komang Ayu Harmawati Ni Luh Gede Santhi Kartikasari Ni Luh Nyoman Nitiari Ni Luh Putu Ratna Wahyu Lestari Ni Made Adi Erawati NI MADE ADI ERAWATI Ni Made Ayu Nita Adiyantari Ni Made Dwi Ratnadi Ni Made Dwi Umidyathi Karang Ni Made Puspa Pawitri Ni Made Wasasih Ni Made Werin Sarastyarini Ni Made Widyasari Ni Nyoman Ramdiani Ni Putu Aprilianti Tirta Dewi Ni Putu Ary Wulandari Ni Putu Ayu Ista Satiari Ni Putu Ayunda Prihantini Ni Putu Dewi Ariasih Ni Putu Nanda Ayunika Ni Putu Sri Harta Mimba Ni Putu Sumi Dyastari Ni Putu Widhi Gita Purana Dewi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Sukma Kartika Dewi Ni Wayan Supriyanti Nyoman Djinar Setiawina Nyoman Sutrisna Dewi Nyoman Trisna Herawati Nyoman Yudhi Hartawan Putu Agus Ardiana Putu Ardia Cahayanti Putu Sri Ariandani Putu Yoga Artanaya Sheryl Yuliana Senjaya Sudarsana Arka Sunitha Devi Surianingsih, Kadek Viona Rizqi Amelia Wayan Putra Valentino Anggara Wirastuti, Anak Agung Ayu Daranita Yogantara, Komang