Claim Missing Document
Check
Articles

Found 29 Documents
Search

Pengaruh Persepsi, Motivasi Kerja, Pengetahuan Akuntansi, Dan Pengalaman Berwirausaha Terhadap Penggunaan Informasi Akuntansi Putri Cahyani, Ni Komang Nirmala; Dwija Putri, I Gusti Ayu Made Asri
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.10218

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) adalah salah satu faktor yang memengaruhi pertumbuhan ekonomi Indonesia dan salah satu penggerak ekonomi yang telah memberikan kontribusi yang signifikan kepada perekonomian nasional, terutama dalam hal menciptakan lapangan kerja dan menciptakan PDB. Untuk menjaga kelangsungan UMKM dibutuhkan penggunaan informasi akuntansi yang baik. Namun, masih banyak UMKM yang belum menggunakan informasi akuntansi dalam usahanya terutama dalam mengatur keuangan.  Penelitian ini bertujuan untuk menguji pengaruh persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalama berwirausaha terhadap penggunaan informasi akuntansi pada UMKM khususnya UMKM Perak.  Penelitian ini berlokasi di Kabupaten Gianyar. Penentuan sampel menggunakan teknik simple random sampling. Responden penelitian yaitu pemilik UMKM yang berjumlah 160 orang. Metode pengumpulan sampel menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Hasil Penelitian ini menunjukan bahwa persepsi pemilik UMKM, motivasi kerja, pengetahuan akuntansi, dan pengalaman berwirausaha berpengaruh positif dan signifikan terhadap penggunaan informasi akuntansi
Information Asymmetry, Audit Committee, Firm Growth, and Leverage on Earnings Management Ida Ayu Putu Puspa Adnyani; I Gusti Ayu Made Asri Dwija Putri
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.p19

Abstract

Earnings information is of particular concern to investors in assessing management performance. The company's demands to achieve predetermined profit targets make management motivated to practice earnings management so that the resulting financial statements look good for investors. The purpose of this study was to obtain empirical evidence of the effect of information asymmetry, audit committee, firm growth, and leverage on earnings management. The location of this research was conducted on non-financial BUMN companies listed on the Indonesia Stock Exchange during the period of 2015-2019. The total sample was determined using purposive sampling technique and obtained a sample of 70 observations. The data analysis technique applied is multiple linear regression analysis. The results of this study indicate that information asymmetry has no effect on earnings management, the audit committee has a negative effect on earnings management, while firm growth and leverage have a positive effect on earnings management.
Financial Literacy, Inclusion, and Technology Adoption: Determinants of QRIS Utilization Among SMEs Kadek Erma Damayanti; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p06

Abstract

Quick Response Code Indonesian Standard (QRIS) is a digital payment system in Indonesia that utilizes QR codes to facilitate transactions through digital wallets and banking applications, enabling fast, secure, and efficient payments. This study aims to empirically examine the impact of Financial Literacy, Financial Inclusion, and Ease of Use on the decision to adopt QRIS among Small and Medium Enterprises (SMEs) in Denpasar. Data collection was conducted through both offline and online surveys using structured questionnaires distributed to micro, small, and medium enterprise (MSME) owners who actively use QRIS in their business transactions. A total of 100 responses were gathered and analyzed using SPSS. The findings reveal that Financial Literacy and Ease of Use significantly influence the decision to adopt QRIS, while Financial Inclusion does not have a significant effect. These results suggest that enhancing financial knowledge and ensuring the usability of digital payment systems are crucial factors in promoting QRIS adoption among SMEs.
The Effect of Emotional Intelligence and Learning Interest on Accounting Understanding Among Students I Gede Giri Putra Wijaya; I Gusti Ayu Made Asri Dwija Putri
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (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.v2i4.578

Abstract

Accounting understanding is one of the essential competencies that accounting students must possess to support both academic and professional success. However, this level of understanding is not only affected by cognitive factors but also by non-cognitive factors such as emotional intelligence and learning interest toward the level of accounting understanding among students. This research employs a quantitative approach with a survey method involving students of the 2022 cohort from the undergraduate accounting study program, Faculty of Economics and Business, Udayana University. The population in this study consists of 2022 cohort students of the undergraduate accounting study program at Udayana University. The sample was determined using a random sampling method, and the total population was processed using the Slovin formula, resulting in 100 samples. Data analysis was conducted using SPSS. The results of this study indicate that emotional intelligence and learning interest have a positive effect on the level of accounting understanding. These findings provide empirical insights into the main factors that affect the level of accounting understanding among students.
The Effect of Financial Performance, Corporate Governance, and Company Size on Corporate Social Responsibility Disclosure of Sustainability Report Kadek Nila Virontina; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p20

Abstract

This study aims to determine the effect of profitability, leverage, CGPI, public ownership, and company size about CSR (Corporate Social Responsibility) disclosure in sustainability report. This study was performed on go public companies listed on CGPI (Corporate Governance Perception Index) 2014-2020 period. The sampling method used is the purposive sampling technique with total sample are 79 observations. Data analysis technique that used is multiple linear regression analysis. Based on analysis found that profitability, leverage, CGPI, and public ownership has positive effects on CSR disclosure of sustainability report. The companies that have high profitability, leverage, CGPI, public ownership tend to increase CSR disclosure of sustainability report. The result on company size variable has negative effect on CSR disclosure of sustainability report indicated that small companies tend to increase CSR disclosure of sustainability report.
Mapping Sustainability Performance in the Hospitality Industry: A Systematic Literature Review and Future Research Agenda Miati, Ni Luh Putu Mita; Ariyanto, Dodik; Widanaputra, Anak Agung Gde Putu; Putri, I Gusti Ayu Made Asri Dwija
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3038

Abstract

Purpose: This study aims to identify the main indicators, influencing variables, analytical techniques, and regional trends of sustainability performance in the hospitality industry. Methodology: This study adopts a Systematic Literature Review (SLR) method using the Scopus database as the primary source. Articles were searched through Boolean keyword techniques, screened with PRISMA guidelines, and analysed using descriptive synthesis to map indicators, variables, and methods applied in prior studies. Results/Findings: The review shows that environmental, economic, and social performance remain the most dominant indicators, whereas cultural sustainability is rarely addressed. Green Human Resource Management (GHRM), Corporate Social Responsibility (CSR), and environmental management are the most studied variables. In contrast, green intellectual capital and spiritual capital have not been examined in the hospitality sector, although they show potential relevance. SEM-PLS is identified as the most frequently applied analytical tool, and most studies are concentrated in developing countries. Conclusions: The findings emphasize the need for further research into cultural sustainability and the inclusion of intellectual and spiritual capital in hospitality sustainability practices. The dominance of environmental, economic, and social factors suggests that a broader, more integrated approach is necessary. Limitations: This review is limited to English-language articles indexed in Scopus and excludes non-English or unpublished studies. Contributions: This study makes both theoretical and practical contributions. Theoretically, it expands sustainability research in hospitality by integrating knowledge-based and value-based resources. Practically, it guides hotel managers and policymakers, especially in culturally rich destinations, to incorporate cultural heritage, intellectual capital, and spiritual values into sustainability practices.
The Influence of Employee and Investor Pressure, Profitability, and Company Activities on Sustainability Reporting Quality Made Agus Darma Cahyadi; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p17

Abstract

Sustainability reporting is defined as the practice of disclosing and measuring a company's activities as a responsibility to all stakeholders concerning the organization's performance and effectiveness in attaining sustainable development goals. This research aimed to analyze and obtain empirical evidence of the effects of employee pressure, investor pressure, profitability, and company activities on the quality of sustainability reports. The theoretical frameworks utilized were stakeholder theory and legitimacy theory. The population included all energy companies listed on the IDX from 2019-2022. A total of 66 samples were selected using purposive sampling. The analysis was conducted using multiple linear regression. The findings indicate that the quality of sustainability reports is positively affected by employee pressure and profitability. However, it is not influenced by investor pressure or company activities.
The Influence Of Environmental Performance And Environmental Costs On Firm Value With Corporate Social Responsibility Disclosure As A Moderating Variable Wilhelmina Sir, Serlinha; Dwija Putri, I Gusti Ayu Made Asri
Journal of Management Economic and Financial Vol. 3 No. 5 (2025): Special Issue
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v3i5.158

Abstract

The purpose of this study is to determine the effect of environmental performance and environmental costs on company value with corporate social responsibility disclosure as a moderating variable. The population of companies is manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. Research data was obtained from the Indonesia Stock Exchange website and the websites of each company. The analysis method used is Moderating Regression analysis using SPSS 26.0 software. The results of the study indicate that environmental performance has a negative and significant effect on firm value. Environmental costs have a positive and significant effect on firm value. CSRD is able to moderate by weakening the effect of environmental performance on firm value. CSRD is able to moderate by strengthening the effect of environmental costs on firm value.
The Influence of Good Corporate Governence Principles, Transformational Leadership, and Tri Hita Karana Culture on Profitability Ayu Sugandha; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p09

Abstract

The purpose of the study is to empirically test the effect of transparancy, accountability, responsibility, independency, fairness, transformational leadership, and Tri Hita Karana culture on profitability. The population used is LPDs in Denpasar city. Sampling was done by using saturation sampling methods. The data collection was done by survey method by distribution of questionnaires adn LPDs finansial reports. The data analysis technique used was multiple linear regression analysis. The result showes that transparency, accountability, responsibility, independency, fairness, and Tri Hita Karana culture have a positive effect on profitability LPDs. Meanwhile, transformational leadership has no effect on profitability.
Co-Authors A.A Gede Bagus Putra Wirawan A.A Intan Puspita Sari A.A. Istri Raissa Wulandari A.A. Sg. Vera Kurnia Sari Aditya Pratama Putra Amrulloh Amrulloh Anak Agung Adi Biantara Anak Agung Ayu Dalem Srinadi Anak Agung Dwipayani Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Mas Prabha Iswara Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Krisna Permana Umawan Anak Agung Vidyaswari Kedisan Aven Maria Jeniari Ayu Sugandha Benedicta Prisilia Christi Desak Nyoman Sutrisna Yanti Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Nyoman Sri Rahayu Trisna Diah Anggreni DODIK ARIYANTO Dwimayanti, Ni Made Desy Eka Ardhani Sisdyani EKA ARDHANI SISDYANI Gayatri Gayatri Gede Agus Indra Tenaya K. Gede Andy Mercury gryanti, Putu Indah Gusti Ayu Diah Laksmi Ismawijayanthi Gusti Ayu Made Cika Putri Gusti Ayu Widya Lestari Herkulanus Bambang Suprasto I Gd. Suparta Wisada I Gede Aditya Cahya Gunarsa I Gede Dhyana Putra I Gede Giri Putra Wijaya I Gede Iswara Yudhasena I Gede Teo Basudewa I Gst Ngr Hiwa Sawaka K I Gusti Agung Ayu Ambalika I Gusti Agung Ayu Mas Candraeni I Gusti Agung Malyani Ratnantari I Gusti Ayu Adnya Pramita I Gusti Ayu Agung Yustika Nanda I Gusti Ayu Nyoman Budiasih I Gusti Ayu Tri Bhuwana Dewi I Gusti Ketut Agung Ulupui I Gusti Ketut Wira Widiana I Gusti Ngurah Agung Suaryana I Gusti Ngurah Artawijaya I Kadek Adhi Pramana I Kadek Yudi Aristianto Putra I Ketut Jati I Ketut Yadnyana I Komang Yusa Dharmadi I Made Agus Adi Saputra I Made Chandra Mandira I Made Deva Hasdwi Putra I Made Sadha Suardikha I Made Wisnawa Arimbawa I Putu Gede Surya Adi Natha I Putu Indra Wiguna I Putu Sudana I Wayan Andika I Wayan Asdita Adi I Wayan Budi I Wayan Diva Pradita Kamajaya I Wayan Gede Sawatam Pebrianata I Wayan Pradnyantha Wirasedana I Wayan Septian Aditya Pratama I Wayan Suardita I Wayan Suartana I.G.K.A Ulupui Ida Ayu Arina Mahadewi Ida Ayu Artha Widya Sari Ida Ayu Putu Nugrahini Ida Ayu Putu Puspa Adnyani Ida Ayu Widhi Rismayanti Ida Bagus Erwin Ranawijaya Ida Bagus Putra Astika Ida Bagus Wyasa Putra IGAA. Rai Utami Handayani Indra Satya Prasavita Amertha Juliantini, Ni Ketut Dian K. Budiartha Kadek Budi Sandraningsih Kadek Diviariesty Kadek Erma Damayanti Kadek Eti Putrika Kadek Indah Widasari Kadek Krismaya Dewi Kadek Nila Virontina Ketut Sonya Adnyani Ketut Sonya Adnyani Km Sri Aprianti Jw Komang Ayu Triska Prabandari Komang Meitradi Setyawan Komang Rimba Rainugraha Tista Komang Wisnu Arie Guna Partha Kresna Koharwaranto Halimi Lilia Pinto Cardoso Dos Santos Luh Gde Pasek Puspa Dewi Luh Gede Diah Ary Pradnyaswari Lutfi Yuli Handoko Made Agus Darma Cahyadi Made Christin Dwitrayani Made Yenni Latrini Marchall Tondi Saulus Putra Maria Meiatrix Ratna Sari Nadira Pradnya Paramita Ngurah Gede Pande hendra Pranata Ni Gusti Ayu Ratih Anjelika Ni Gusti Putu Wirawati Ni Ketut Dian Juliantini Ni Ketut Rasmini Ni Ketut Sandri Ni Komang Tri Lestari Ni Luh Kade Merta Sari Ni Luh Putri Berlianawati Ni Luh Putu Andriyani Pratiwi Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Adi Erawati Ni Made Dewi Sukmawati Ni Made Dwi Okayanti Ni Made Dwi Ratnadai Ni Made Dwi Ratnadi Ni Made Mei Anggreni Ni Putu Achintya Wibawa Putri Ni Putu Desy Wulandara Cahyani Ni Putu Lestari Dewi Ni Putu Rika Raheni Ni Putu Sintia Sukma Dewi Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Putu Sri Harta Mimba Ni Putu Wanda Anggeliana Putri Ni Putu Yeni Ari Yastini Ni Putu Yulianda Damayanti Suparsada Ni Putu Yuni Asih Ni Wayan Mulyatini Ni Wayan Prita Wanda Hilldayani Nius Gwijangge Noldy Imanuel Hama Ratu Novi Mariyantini Nyoman Agus Putrawan Nyoman Angga Pradipa Nyoman Suadnyana Pasek Okayanti, Ni Made Dwi Petrus Kakadir Pramana, Yudha Prema Sanjaya Putri Ari Prabandari Muria Siddhi Putri Cahyani, Ni Komang Nirmala Putu Agus Agung Wirajunayasa Putu Ayu Widiari Putu Intan Adriani Putu Krishna Araytsha Mahaendrayasa Putu Nadira Ari Pramesti Putu Pande Ryan Ananta Astika Putra Putu Riska Amanda Dewi Putu Shinta Dewanti Rikaputri Putu Winda Agastya Paramita Renitha Ratu Hindistari RR. Maria Yulia Dwi Rengganis Savitri, Komang Ayusta Devi Sintya Pradnyawati Sukartha, Putu Dyan Yaniartha Tri Andriyani Veryanto Adi Prakoso Wawan Rosdiana Wilhelmina Sir, Serlinha Yudha Pramana Yuliana Tolo Yunita Suijantari Yustine Asnad Hobrouw