Articles
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI DAN KEPUASAN PENGGUNA SIMDA PADA KINERJA SATUAN KERJA PERANGKAT DAERAH
I Wayan Asdita Adi;
I Made Sadha Suardikha;
I G. A. M. Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (518.238 KB)
Penelitian ini bertujuan untuk mengetahui tentang pengaruh komitmen organisasi, budaya organisasi dan kepuasan pengguna SIMDA pada kinerja SKPD di lingkungan Pemerintah Kabupaten Gianyar. Pengumpulan data menggunakan data primer yang dikumpulkan menggunakan teknik kuesioner. Seluruh Satuan Kerja Perangkat Daerah (SKPD) dilingkungan Pemerintah Kabupaten Gianyar menjadi populasi penelitian. Teknik penentuan sampel menggunakan metode purposive sampling. Jumlah sampel dalam penelitian ini sebanyak 50 orang bendahara pengeluaran pada seluruh SKPD di Pemerintah Kabupaten Gianyar. Teknik analisis data yang digunakan adalah analisis regresi berganda. Sebelum melakukan analisis regresi berganda, terlebih dahulu dilakukan pengujian asumsi klasik. Selanjutnya dilakukan uji ketepatan model dengan melihat koefisien determinasi (adjusted R2), hasil uji kelayakan model (uji-F) dan hasil uji hipotesis (uji-t). Berdasarkan hasil pengujian hipotesis menunjukan bahwa komitmen organisasi berpengaruh positif pada kinerja SKPD, budaya organisasi berpengaruh positif pada kinerja SKPD, kepuasan pengguna berpengaruh positif pada kinerja SKPD
PENGARUH KECERDASAN INTELEKTUAL PADA PEMAHAMAN AKUNTANSI DENGAN KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL SEBAGAI VARIABEL PEMODERASI
Nyoman Suadnyana Pasek;
A. A. N. B. Dwirandra;
I G. A. Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.10.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (82.158 KB)
This study aims to reveal the effect of the intellectual at the level of understanding of accounting, moderating by emotional intelligence and spiritual intelligence. The method used in this research is explanatory research, which would explain the causal relationship between the independent variable on the dependent variable that is reinforced by moderating variables through hypothesis testing. Data collected through questionnaires and secondary data. While the data analysis includes descriptive analysis, the classical assumption test and verification analysis using Moderated Regression Analysis (MRA). Based on the results of this research is that (1) The intellectual positive and significant impact on the understanding of accounting. This means that with good intelligence quotient, the student will be easier to understand about the understanding of accounting, (2) Emotional intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. (3) Spiritual intelligence can enhance intellectual influence on the level of understanding of accounting is positive and significant. Therefore, someone who has a high spiritual intelligence will also motivate students to study harder and have higher creativity.
PENILAIAN KINERJA BERDASARKAN BALANCED SCORECARD PADA BADAN PENANAMAN MODAL DAN PERIJINAN DAERAH KABUPATEN TABANAN
Ida Ayu Putu Nugrahini;
Ni Made Dwi Ratnadi;
I G A Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.04.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (157.744 KB)
Public sector organizations that carry out the investment and licensing functions area is Investment Board and the Regional Licensing (BPMPD). The research objective was to determine the performance BPMPD Tabanan based on four perspectives Balanced scorecard by using non quantitative statistics. Performance of the financial perspective, internal business process, customer, and learning and growth each assessed through Value For Money (VFM), measurement of infrastructure capacity, Community Satisfaction Index, customer satisfaction and employee productivity. Results of the analysis is based on the balanced scorecard measurement showed that the performance BPMPD overall Tabanan are on the qualification being the success rate is quite successful.
ANALISIS PERBEDAAN PERILAKU ETIS PELAKU AKUNTANSI DALAM ETIKA PENYUSUNAN LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH KABUPATEN BADUNG
IGAA. Rai Utami Handayani;
Ni Made Dwi Ratnadi;
IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.02.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (497.75 KB)
The aim of this study was to analyze the differences in accounting principals of ethical behavior based on the individual characteristics of the ethics of the financial statements of the local work force. Methods of data collection using questionnaire techniques. This study uses analysis techniques Mann Whitney U - Test. The result is the behavior of agents belonging to the category of accounting internal locus of control is more ethical than external locus of control. The behavior of agents accounting including senior category no more than ethical the juniors in the ethics of the financial statements of the local work. Accounting actor's behavior women are not more ethical than men. The behavior of agents accounting category benevolents more ethical than entitleds. The behavior of agents accounting educational background in accounting is no more ethical than non ethical accounting in preparing the financial statements of the local work force.
GAYA KEPEMIMPINAN TRANSFORMASIONAL DALAM HUBUNGAN SISTEM PENGENDALIAN INTERN DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada SKPD Provinsi Bali)
Nyoman Angga Pradipa;
IGAM Asri Dwija Putri;
Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.09.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (524.568 KB)
The objective of this study is to determine the effect of intern control system, the transformational leadership style, and their interaction on the quality of financial statements. The data collection method is questionnaire technique. The number of samples were 91 employees in regional work unit in Bali Province that selected based on proportionate stratified random sampling method. This study used a quantitative analytical approach, that is Structural Equation Modeling (SEM) with the calculation process assisted by application programs Partial Least Square (PLS). The result shows that the intern control system more effectively and implementation of transformational leadership style causes improvement to the quality of financial statements. The transformational leadership style is not a moderating variable in relation to the internal control system and the quality of government financial statements.
Pengaruh Kejelasan Sasaran Anggaran dan Budget Emphasis Terhadap Senjangan Anggaran pada OPD Kabupaten Badung
Ni Putu Achintya Wibawa Putri;
I G. A. M. Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.08.NO.06.TAHUN 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (957.149 KB)
|
DOI: 10.24843/EEB.2019.v08.i06.p06
Local governments must account for the implementation of the Regional Revenue and Expenditure Budget (APBD), both in the form of financial statements and performance reports when viewed from financial measuring instruments in the form of budgets, there are still inaccuracies in determining inputs which ultimately do not indicate budget efficiency and effectiveness. The budget has a direct impact on a person's behavior which can lead to budgetary slack. This study aims to provide empirical evidence about the factors that influence budgetary slack in OPD of Badung Regency. This research was conducted at 28 OPD of Badung Regency. The number of samples was 110 respondents, which taken with purposive sampling technique. Based on the results of multiple linear regression analysis, it was found that budget goal clarity has no effect on budgetary slack and budget emphasis has a positive effect on budgetary slack. The results of this study provide information for the parties involved in preparing the budget when making decisions, determining policies in the future, while minimizing the
PERAN GOOD GOVERNMENT GOVERNANCE DALAM MEMODERASI PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN PADA KINERJA PEMERINTAH KOTA DENPASAR
Putu Ayu Widiari;
I Dewa Nyoman Badera;
I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (655.875 KB)
This research analyzed the role of Good Government Governance (GGG) strengthening Budgeting Participation towards performance of Denpasar Municipality. Population of this research was all of local government working unit in Denpasar Municipality. Sample was 44 using total sampling technique. Data collection technique was survey method using questionnaires. Hypotheses were tested empirically using Moderated Regression Analysis (MRA). Result of research shows that budgeting participation significantly influenced towards performance of Denpasar Municipality. Good Government Governance significantly influence towards performance of Denpasar Municipality. The result also shows that Good Government Governance strengthening budgeting participation towards performance of Denpasar Municipality.
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP BUDGETARY SLACK DENGAN ETIKA, BUDAYA ORGANISASI, OPPORTUNISTIC BEHAVIOUR DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI
Ni Putu Yuni Asih;
Ida Bagus Putra Astika;
I.G.A Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.12.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (538.175 KB)
The purpose of this study was to obtain empirical evidence on the effect of budgetary participation on budgetary slack with ethics, organizational culture, opportunistic behaviour and environmental uncertainty as moderating. Methods of data collection in this study used a questionnaire with a sample size of this study was 106 Echelon II, III, IV SKPD Jembrana were selected based on purposive sampling method. Data analysis technique used is the technique moderation regression analysis (MRA). Ethics Variable does not moderate the effect of budgetary participation on budgetary slack, Organizational culture variable does not moderate the effect of budgetary participation on budgetary slack, opportunistic behaviour variable does not moderate the effect of budgetary participation on budgetary slack. environmental uncertainty variable positive and strengthening effect of budgetary participation on budgetary slack. Based on the research results suggested that SKPD build integrated systems in local budgeting in order to create the effectiveness of the organization's budget.
Pengaruh Penerbitan Opini Going Concern pada Pergantian Auditor dengan Ketepatwaktuan Pelaporan Keuangan dan Komite Audit sebagai Variabel Pemoderasi
Sri Rahayu Trisna Dewi;
A.A.N.B. Dwirandra;
I G.A. Made Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.02.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (159.636 KB)
The mandatory auditor switching require companies to switch auditors after audited for three consecutive years by the same auditor. But there is also non mandatory auditor switching which usually can result from the issuance of the auditor's going concern opinion. Effect of a going concern opinion is not linear at the auditor switching, but there are other variables that moderate, including, timeliness of financial reporting and the audit committee. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2010-2012 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not moderate the effect of the issuance of a going concern opinion on the possibility of a auditor switching. The results also show the interaction of the issuance of going concern opinion, timeliness of financial reporting and audit committee has no effect on the possibility the company were switch auditors. Keywords: issuance of going concern opinion, timeliness of financial reporting, the audit committee, auditor turnover
PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI PADA KINERJA PENYUSUN LAPORAN KEUANGAN SATUAN KERJA MELALUI KOMITMEN ORGANISASI
Veryanto Adi Prakoso;
Ni Made Dwi Ratnadi;
IGAM Asri Dwija Putri
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.07.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (585.719 KB)
|
DOI: 10.24843/EEB.2017.v06.i07.p07
This study aims to obtain empirical evidence of the influence of competence, organizational culture on performance of the financial report's authors work unit ministry/institutions through organizational commitment. The research was conducted at the working unit ministries / agencies in the area of ??payment KPPN Denpasar. Samples used as many as 144 respondents using purposive sampling technique. Data is collected using a questionnaire. Data were analyzed using Path Analysis. The results of this study indicate that competence of a positive effect on the performance of financial report's authors, organizational culture of positive effect on performance financial report's authors, organizational commitment of a positive effect on the performance of financial report's authors, competency of positive effect on organizational commitment of financial report's authors, organizational culture had no effect on organizational commitment of financial report's authors, competence of positive effect on the performance of the financial report's authors through organizational commitment and organizational culture of positive effect on the performance of the financial report's authors through organizational commitment.