Article Per Year (5 Year)
p-Index From 2021 - 2026
4.529
P-Index
This Author published in this journals
All Journal Journal Of Business, Finance, and Economics (JBFE) Gema Wisata Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Dan Karya Mahasiswa International Journal of Economics, Commerce, and Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI BORJUIS (JURNAL OF ECONOMY)
Gede Juliarsa
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
Pengaruh Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Pada Sistem Keuangan Desa Kadek Doni Dananjaya; Gede Juliarsa
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 21 No. 1 (2025): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v21i1.435

Abstract

The rapid development in the development of accounting information systems, such as Siskeudes, was initially not integrated online with the local government. However, it was later adapted to be integrated online. The purpose of this study was to determine the influence of human resources and the use of information technology on the village financial system. The population in this study were village heads, village secretaries, village treasurers, IT operators, BPD, LPM, and community leaders in the city of Denpasar who made financial reports, namely 27 villages. The sample collection used was the purposive sampling method. The sample in this study was determined as many as 4 respondents in each of the 27 villages, so that 102 respondents were obtained. The data analysis technique used was Descriptive Statistics analysis, classical assumption tests and multiple regression analysis. The results of the analysis showed that Human resources have a significant positive effect on the village financial system in Denpasar City, having an impact on improving the village financial system in Denpasar City. The second result of the use of information technology has a significant positive effect on the village financial system in Denpasar City. The increasing use of information technology will have an impact on improving the village financial system in Denpasar City. The implications of this study are that the villages in Denpasar City in terms of human resources are expected to be able to improve their human resources by providing technical training to improve skills in preparing financial reports so that village officials can carry out their duties and can rely on appropriate technological knowledge and will improve the village financial system. In terms of the use of information technology, it is expected to maximize the use of existing information technology, and use software that is in accordance with applicable government regulations so that it can facilitate existing work and ultimately maximize the village financial system in Denpasar City.
Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting I Ketut Jati; Anak Agung Ngurah Agung Kresnandra; Gede Juliarsa
E-Jurnal Akuntansi Vol 34 No 11 (2024)
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.2024.v34.i11.p10

Abstract

This study examines the direct impact of accounting comprehension on the quality of financial reports and explores the moderating effects of the Internal Control System (SPI), Accounting Information System (AIS), Human Resource (HR) Competence, and Organizational Commitment on this relationship. The research focuses on employees in the finance and accounting divisions of 31 Regional Apparatus Organizations (OPD) within the Buleleng Regency Government. A purposive sampling technique was employed, yielding a sample of 90 respondents. Primary data were collected through questionnaires, and the data were analyzed using moderated regression analysis (MRA) with SPSS as the analytical tool. The findings indicate that accounting comprehension has a significant effect on the quality of financial reports. Furthermore, SPI, AIS, and HR Competence serve as moderating variables that strengthen this relationship. However, Organizational Commitment does not moderate the effect of accounting comprehension on financial reporting quality. Keywords: Financial Report Quality; Accounting Understanding; Internal Control System; Accounting Information System; Human Resources Quality
Persepsi Kepercayaan, Kegunaan, Kemudahan Penggunaan, Keamanan dan Minat Ulang Menggunakan Mobile Banking Jenius Ni Wayan Gita; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 8 (2021)
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.2021.v31.i08.p16

Abstract

This study aims to determine the effect of perceived trust, usability, ease of use, and security on re-interest in using Jenius mobile banking. This study uses a non-probability sampling method with a purposive sampling technique. The number of samples used in this study were 145 respondents with criteria as Jenius mobile banking users and willing to become respondents. The analysis technique used is multiple linear regression analysis with the help of IBM SPSS Statistics 25 software. Based on the analysis, it is found that the perception of trust has a positive effect on re-interest in using Jenius mobile banking. Usability perception has a positive effect on re-interest in using Jenius mobile banking. Perceived ease of use has no effect on re-interest in using Jenius mobile banking. Perception of security has a positive effect on re-interest in using the Jenius mobile banking. Keywords: Trust; Usefulness ; Ease of Use; Security; Re-interest.
PENGARUH IDEALISME, RELATIVISME, PENGETAHUAN, GENDER DAN UMUR PADA PERILAKU TIDAK ETIS AKUNTAN Putu Dewi Adi Damayanthi; Gede Juliarsa
E-Jurnal Akuntansi Vol 15 No 1 (2016)
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

Abstract

Ethical behavior is the behavior of someone who can act according to the rules, laws and morals that have been set out in a professional field. Some scandals that occurred in the accounting profession pose different perceptions of prospective accountants are students. The purpose of this study is to determine the effect idelisme, relativism, the level of knowledge, gender and age on unethical behavior accountant. The sample was 120 students S1 Faculty of Economics and Business, University of Udayana who have taken courses Auditing 1. The data was collected through questionnaire deployment with purposive sampling technique. The results showed that the idealism and the level of knowledge has a negative effect, relativism are positive effect, as well as gender and age had no effect on unethical behavior accountant.
Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan dengan Budaya Organisasi Sebagai Variabel Mediasi Ni Nyoman Novita Sari Murni; Gede Juliarsa
E-Jurnal Akuntansi Vol 24 No 1 (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.v24.i01.p27

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh efektivitas sistem informasi akuntansi dengan budaya organisasi sebagai variabel mediasi berpengaruh atau tidak pada kinerja karyawan dengan menerapkan model Technology Acceptance Model (TAM) dan Theory of Attitude and Behavior. Jumlah responden sebanyak 102 orang yang berhubungan secara langsung dengan sistem informasi akuntansi, metode pengambilan sampel yang digunakan adalah metode nonprobability samplingteknikpurposive sampling.Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada LPD di Kecamatan Abiansemal.Teknik analisis menggunakan analisis jalur. Hasil penelitian ini menunjukan bahwa variabel efektivitas sistem informasi akuntansi berpengaruhpositif dansignifikan terhadap kinerja karyawan, variabel efektivitas sistem informasi akuntansi berpengaruh positif dansignifikan terhadap budaya organisasi, variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja karyawan.Hasil juga menunjukkan bahwa budaya organisasi dapat memediasi pengaruh efektivitas sistem informasi akuntansi terhadap kinerja karyawan LPD Se-Kecamatan Abiansemal. Kata kunci: Technology Acceptance Model, Theory of Attitude and Behavior, Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi, Kinerja Karyawan.
PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DENGAN MODEL TAM PADA HOTEL DI KABUPATEN GIANYAR Amadeus Vincent Reziario Nugraha; Gede Juliarsa
E-Jurnal Akuntansi Vol 17 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

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

Abstract

The aim of this study was to determine factors that affect acceptance of accounting information systems based on information technology in hotel Gianyar. Model TAM (Technology Acceptance Model) are used as variables or constructs in this study. TAM model consisted of two factors: perceived of usefulness, perceived ease of use, with the added convenience of perceived of enjoyment. This research was conducted in Gianyar. Sampling was done using judgmental (purposive). The data collection is done by distributing questionnaires to employees of the hotel accounting system of accounting information which has been determined by the users who use the system as a respondent. Data were analyzed using SEM analysis and GSCA (Generalized Structure Component Analysis) as a tool of analysis. The results showed that perceived of usefulness, perceived of ease of use and perceived of enjoyment has significant effect on attitudes. The attitude significantly influence the acceptance of information technology.
Pengaruh Kompetensi Sumber Daya Manusia dan Locus of Control terhadap Kualitas Laporan Keuangan LPD Ni Wayan Sudiarti; Gede Juliarsa
E-Jurnal Akuntansi Vol 30 No 7 (2020)
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.2020.v30.i07.p09

Abstract

The purpose of this study to determine the effect of human resource competencies and locus of control on the quality of Institute of Countryside Credit (LPD) financial reports. The population in this study were all LPD of Klungkung Regency. The sample technique in this study using the Slovin formula with purposive sampling, as many as 46 samples. Data collection method used is a survey method by distributing questionnaires and documentation. The number of returned questionnaires was 126 questionnaires. The data analysis technique used is doubled linear regression analysis with SPSS. Based on research results, competence of human resources and locus of control have a positive and significant effect on the quality of financial statements. The results of this study are expected to provide additional insights into knowledge for those who play a role in preparing financial reports so as to achieve success in carrying out their duties. Keywords: Financial Report Quality; Human Resource Competencies; Locus Of Control.
PENGARUH INDEPENDENSI, PROFESIONALISME, TINGKAT PENDIDIKAN, ETIKA PROFESI, PENGALAMAN, DAN KEPUASAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Septiani futri; Gede Juliarsa
E-Jurnal Akuntansi Vol 8 No 1 (2014)
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

Abstract

The purpose of this study was to determine the effect of independence , professionalism , level of education , professional ethics , experience , and job satisfaction of auditors on audit quality in the public accounting firm in Bali . The data used in this study are secondary data from a list of names public accounting firm and the primary data in the form of a respondent's answers from questionnaire data collection . This study used a simple random sampling method in the determination of the sample and there were 36 samples that meet the criteria . This study used multiple linear regression analysis for the data analysis technique , in which the results showed variable independence , professionalism , level of education , professional ethics , experience , and job satisfaction simultaneously affect auditors on audit quality . Partially, only the level of education and professional ethics have a significant effect on audit quality .
Pengaruh Pertumbuhan Kredit Terhadap Tingkat Kesehatan Koperasi Dengan Tingkat Perputaran Kredit Sebagai Variabel Pemoderasi Kunigunde Viktoriana Radung; I Gede Juliarsa
E-Jurnal Akuntansi Vol 24 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.v24.i03.p30

Abstract

Pertumbuhan perekonomian suatu negara sangat erat kaitannya dengan peranan lembaga keuangan, dimana lembaga keuangan berperan sebagai perantara bagi masyarakat yang meyimpan uang dengan masyarakat yang membutuhkan uang. Setiap pemerintahan di dunia selalu memiliki tujuan untuk memajukan dan mengembangkan perekonomiannya agar taraf hidup bangsa dan kesejahteraan masyarakatnya dapat meningkat. Penelitian ini dilakukan di Koperasi Serba Usaha Kuta Mimba dengan menggunakan data laporan keuangan dari tahun 2010-2012. Populasi dalam penelitian ini adalah koperasi kuta mimba. pada penelitian ini tidak adanya istilah sampel dan metode penentuan sampel karena penelitian ini adalah study kasus. Pengumpulan datanya menggunakan observasi non partisipan. Teknik analisis yang dipakai adalah uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang sudah diketahui bahwa pertumbuhan kredit berpengaruh terhadap tingkat kesehatan koperasi, tingkat perputaran kredit berpengaruh terhadap tingkat kesehatan koperasi dan tingkat perputaran kredit memperkuat hubungan antara pertumbuhan kredit dan tingkat kesehatan koperasi.
Kecanggihan Teknologi dan Efektivitas Penggunaan Sistem Informasi Akuntansi dengan Kemampuan Teknik Personal dan Pelatihan sebagai Variabel Pemoderasi Putu Bagus Vijay Kumara Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 31 No 1 (2021)
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.2021.v31.i01.p18

Abstract

The purpose of this study is to empirically examine the effect of technological sophistication on the effectiveness of the use of accounting information systems with personal engineering abilities, and training as a moderating variable. This research was conducted in all hospitals in Denpasar. The number of hospitals in the city of Denpasar is 21 and the number of samples used is 232 people, namely employees in finance and cashiers. The data analysis technique used is Moderated Regression Analysis. The results of this analysis indicate that technological sophistication has a positive effect on the effectiveness of the use of accounting information systems, and training strengthens the influence of technological sophistication on the effectiveness of the use of accounting information systems. Whereas personal technical ability cannot moderate the influence of technological sophistication on the effective use of accounting information systems. Keywords: Technological Sophistication; Personal Technical Ability; Training; Using Accounting Information Systems.
Co-Authors Amadeus Vincent Reziario Nugraha Amelia Larissa Anak Agung Istri Ratih Setia Dewi Anak Agung Ngurah Agung Kresnandra Anak Agung Surya Narayana Andrean Wismar Putra Saragih ayu ari kasandra Dian Savitri Udayana Gede Oka Brawida Uthama Gusi Made Dwi Oka Yuliani Gusti Ayu Made Ervina Rosiana I Gusti Ngurah Agung Dananjaya Putra I Ketut Jati I Putu Pradiantama Risda Putra Ida Ayu Mira Kharisma Jesicha Isadora Illiony Minta Kadek Angga Sintya Puspita Kadek Doni Dananjaya Komang Ardana Kunigunde Viktoriana Radung Luh De Leony Agustini Made Devi Miradhi Made Swari Praba Waloka Made Yunita Windasari MARIA M. RATNA SARI Ni Kadek ayu perbarini Ni Komang Pebi Arisanti Ni Komang Pebi Arisanti Ni Komang Putri Seroja Ni Komang Urip Krisna Dewi Ni Luh Dea Kemuning Ni Luh Putu Wulan Apriyani Ni Made Dwika Putri Ni Made Tini Ari Ni Nengah Murtini Ni Nyoman Novita Sari Murni Ni Wayan Dina Sumantari Ni Wayan Gita Ni Wayan Kresnawati Ni Wayan Novia Puspitasari Ni Wayan Sudiarti Putri Syintia Wulandari Putu Bagus Vijay Kumara Putra Putu Dewi Adi Damayanthi Putu Saroyeni Piatrini Putu Septiani Futri Salsabilla Amalia Prapta Deadewi Septiani futri Wayan Wiriani