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All Journal Journal Of Business, Finance, and Economics (JBFE) Gema Wisata Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Ilmiah Dan Karya Mahasiswa Jurnal Ekonomi dan Bisnis INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Commerce, and Management Epaper Bisnis: International Journal Entrepreneurship and Management E-Jurnal Akuntansi
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

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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.
INFLUENCE OF BIG DATA TECHNOLOGY, ASSET STRUCTURE AND DIVIDEND POLICY ON COMPANY VALUE Ni Luh Putu Wulan Apriyani; Gede Juliarsa
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 9 (2024): September
Publisher : Adisam Publisher

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Abstract

The role of the Indonesia Stock Exchange is as an investment vehicle, also as a means for companies to raise additional capital, especially for companies going public. If the shares being traded have a high prospective price, shareholders are willing to invest their capital. A company's share price is a good indicator of its high company value; the higher the share price, the greater the company value, and vice versa. This study aims to assess the impact of big data technology, asset structure, also dividend policy on firm value. Companies listed on the Indonesia Stock Exchange between 2019-2021 made up the study's population. The total sample analyzed in this study was 59. The sample companies were chosen utilizing purposive sampling analysis technique. Multiple linear analysis techniques are the data analysis method employed. The outcomes of this study show that asset structure as well as dividend policy impacted firm value, and big data technology has no impact on firm value. The implications of this study are theoretically able to support the resource-based view theory, stakeholder theory, also signal theory which are used as the basis for preparing hypotheses, namely the effect of big data technology, asset structure, as well as dividend policy on firm value, and Practically this study can be utilized as additional information, input and consideration for firms.  
PENGARUH PENGGUNAAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA PT PEGADAIAN (PERSERO) KANTOR CABANG DENPASAR Ni Komang Pebi Arisanti; Gede Juliarsa
Jurnal Ekonomi dan Bisnis Vol. 3 No. 6 (2025): JUNI
Publisher : ADISAM PUBLISHER

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Abstract

The development of information technology has led to a shift in the use of manual information systems to computer-based information systems that allow various activities to be carried out more quickly, precisely, and accurately. The purpose of this study is to empirically prove the influence of the use and utilization of information technology on the effectiveness of accounting information systems. This research was conducted at PT Pegadaian (Persero) Denpasar Branch Office. This study uses a quantitative approach with multiple linear regression analysis techniques. The population in this study was 74 people, with a nonprobability sampling method, namely by purposive sampling technique, so that a sample of 55 samples was obtained. The results of this study indicate that the influence of the use and utilization of information technology has a positive effect on the effectiveness of accounting information systems. The coefficient of determination (Adjusted R Square) obtained was 0.708, meaning that a percentage of 70.8% of the effectiveness variable of the accounting information system can be explained by the variable of the influence of the use and utilization of information technology, while the remaining 29.2% is explained by other variables that were not studied. The implications of the results of this study are able to provide suggestions or input for pawnshops, especially PT Pegadaian (Persero) Denpasar Information Branch Office, in an effort to improve the effectiveness of the accounting system by paying attention to the use of information technology in carrying out its operational activities, and increasing the use of good information technology for the company.
Analisis Technology Acceptance Model Terhadap Kualitas Informasi Akuntansi pada Organisasi Perangkat Daerah Kabupaten Badung Ni Wayan Kresnawati; Gede Juliarsa
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 1 (2025): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i1.4576

Abstract

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.
The Influence of Personal Technical Skills, Management Participation, and The Utilization of Information Technology on The Effectiveness of Accounting Information Systems Ni Made Dwika Putri; Gede Juliarsa
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.788

Abstract

Improving financial management effectiveness in cooperatives, particularly Savings and Loans Cooperatives, can be better achieved through the implementation of an accounting information system. The effectiveness of an accounting information system refers to the extent to which the system can collect, process, store data, and provide information and reports in a timely manner. This study aims to examine the influence of personal technical skills, management participation, and the utilization of information technology on the effectiveness of accounting information systems. The sample consisted of 118 cooperative employees who use information systems in their daily work, selected using a purposive sampling method. Data collection was conducted through a questionnaire, and the analytical technique used was multiple linear regression analysis. The results show that personal technical skills, management participation, and the utilization of information technology have a significant positive effect on the effectiveness of accounting information systems. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), which explains that the acceptance of a technology is mainly influenced by two key factors: perceived ease of use and perceived usefulness.  
Pengaruh Likuiditas, Leverage, Operating Capacity, dan Sales Growth Terhadap Financial Distress (Studi pada Perusahaan Property, Real Estate, dan Konstruksi Bangunan yang Terdaftar di Bursa Efek Indonesia) Anak Agung Istri Ratih Setia Dewi; Gede Juliarsa
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6677

Abstract

Financial distress is a situation where a company experiences financial difficulties before experiencing bankruptcy. This research aims to obtain empirical evidence regarding the influence of liquidity, leverage, operating capacity and sales growth on financial distress. The population in this research is all property, real estate and building construction companies listed on the Indonesia Stock Exchange (BEI) in 2023. Sample selection was carried out using a purposive sampling method and the number of samples obtained was 53 observational data. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that liquidity has a negative effect on financial distress, leverage has a positive effect on financial distress, operating capacity and sales growth has no effect on financial distress. The implication of this research is that it can confirm Signaling Theory.
The Impact of Corporate Social Responsibility, Investment Decisions, and Profitability on Firm Value (Empirical Study on Consumer Non-Cyclicals Sector Companies Listed on The Indonesia Stock Exchange in 2021–2023) Ni Komang Putri Seroja; Gede Juliarsa
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.v2i2.431

Abstract

Firm value is the investors’ perception of a company's success in maximizing shareholder wealth, which is reflected through its stock price. The purpose of this study is to examine the effect of corporate social responsibility (CSR), investment decisions, and profitability on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with leverage as a control variable. This study employs a quantitative approach with an associative research design. The sample consists of 20 companies selected using purposive sampling, resulting in a total of 60 observations over three years. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that CSR and profitability have a positive affect on firm value, while investment decisions do not have an affect. This study implies that companies need to enhance CSR practices and profitability to improve their firm value in the eyes of investors. Additionally, this study contributes theoretically to the development of literature on the factors influencing firm value and can serve as a reference for future research.
Pengaruh Efektivitas Sistem Informasi Akuntansi Pada Kinerja Karyawan Dengan Budaya Organisasi dan Dukungan Manajemen Puncak Sebagai Pemoderasi Salsabilla Amalia Prapta Deadewi; Gede Juliarsa
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.703

Abstract

Technological developments will have an impact on government agencies. Therefore, the ability to compete is needed in order to minimize and neutralize the occurrence of an obstacle. This study aims to determine the effect of the effectiveness of accounting information systems on employee performance with organizational culture and top management support as a moderator. The population in this study amounted to 188 people. The method used is nonprobability sampling with a purposive sampling technique so that a total sample of 51 respondents is obtained. The data analysis technique uses the Moderated Regression Analysis (MRA) Test. The results of testing the first hypothesis indicate that the variable effectiveness of accounting information systems has a positive effect on employee performance. The results of testing the second hypothesis indicate that organizational culture as a moderator weakens the effect of the effectiveness of accounting information systems on employee performance. The results of testing the third hypothesis indicate that top management support as a moderator weakens the effect of the effectiveness of accounting information systems on employee performance.
Intentions and Behavior of Using Gopay in Accounting Students Trisna Ayu Aprilia; Gede Juliarsa
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.p15

Abstract

This research is aimed at understanding the intention and behavior of using Gopay using the UTAUT3 model framework. This research was carried out on accounting students at the Faculty of Economics and Business, Udayana University, who used Gopay. Purposive sampling is used as a sampling technique. Data was collected using an online questionnaire method. A total of 186 people were sampled. SEM-PLS was used as a data analysis technique method in this research. The findings of this research show that price value, habits, and personal innovation have a significant positive influence on usage intention. Facilitating conditions, personal innovation and intention to use were also found to have a positive and significant effect on Gopay usage behavior.
Factors Influencing the Performance of Accounting Information Systems with Education and Training as Moderating Variables I Made Yoga Mahardika Raharja; Gede Juliarsa
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study aims to determine the influence of factors affecting AIS performance with education and training as moderating variables. Conducted at the Head Office of PT. Bank BPD Bali in 2024, the study utilized the SPSS program with Moderated Regression Analysis as the analytical tool. The number of respondents was 98 people selected through purposive sampling method. The results indicate that organizational size and its interaction with education and training do not significantly affect AIS performance. However, user involvement, personal technical skills, top management support, along with their interaction with education and training, significantly influence AIS performance.
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 Made Yoga Mahardika Raharja 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 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 Trisna Ayu Aprilia Wayan Wiriani