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All Journal Jurnal Ilmiah Akuntansi dan Bisnis 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 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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Kompleksitas Tugas Sebagai Pemoderasi Pengaruh Orientasi Tujuan dan Self-Efficacy Pada Audit Judgment Anak Agung Surya Narayana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 11 No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.346 KB) | DOI: 10.24843/JIAB.2016.v11.i01.p04

Abstract

The research objective is to obtain empirical evidence of the ability of the task complexity in moderating the influence of goal orientation and self-efficacy on audit judgment. This research was conducted at the public accounting firm in Bali in 2015. The number of samples taken 70 auditors who are willing to participate in this study. The sample in this study was determined by saturation sampling method. Data was collected using a survey method. The data analysis technique used the analysis Moderated Regression Analysis (MRA). Based on the results of the study found that the task complexity is significantly moderate the influence of goal orientation and self-efficacy on audit judgment. The test results of interaction with the task complexity goal orientation (X1X3) showed a significance level of 0.003 and the results of testing the interaction of selfefficacy with the task complexity (X2X3) showed a significance level of 0.000. Keywords : Task complexity, orientation purpose, self-efficacy, audit judgment
HUBUNGAN NONMONOTONIK ANTARA KONTROL DAN KINERJA PERUSAHAAN Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRAK Dalam rerangka agency theory, manajemen perusahaan merupakan agent yang harus bertanggung jawab kepada pemegang saham sebagai principal. Agent diberikan tanggung jawab untuk mengelola aset principal untuk dapat dikelola secara ekonomis. Studi ini bertujuan untuk mengetahui hubungan antara kinerja perusahaan dengan kepemilikan manajemen dan ukuran perusahaan. Studi ini menguji 46 kinerja perusahaan tahun 2001 terhadap perusahaan go public yang terdaftar di Bursa Efek Jakarta.  Data diperoleh dari Indonesian Capital Market Directory 2002. Pengujian hubungan antara kinerja perusahaan menggunakan Economic Value Added, kepemilikan manajemen, dan ukuran perusahaan dilakukan dengan analisis regresi berganda dan korelasi. Hasil pengujian menunjukkan bahwa hubungan antara kinerja perusahaan, ukuran perusahaan, dan kepemilikan manajemen adalah tidak monotonik, tetapi secara signifikan curvilinear. Temuan ini sesuai dengan penelitian yang dilakukan oleh Fogelberg dan Griffth (2000).   Kata kunci: economic value added, kepemilikan manajemen, kinerja,ukuran perusahaan, teori agensi
EFEK MODERASI LOCUS OF CONTROL PADA HUBUNGAN PELATIHAN DAN KINERJA PADA BANK PERKREDITAN RAKYAT DI KABUPATEN BADUNG Wayan Wiriani; Putu Saroyeni Piatrini; Komang Ardana; Gede Juliarsa
Jurnal Ilmiah Akuntansi dan Bisnis Vol 8 No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

ABSTRACTThis study was conducted at BPR in the Badung regency by taking a sample of 120 employees who have completed training and were divided into 4 groups. Data analysis technique used is descriptive analysis and univariate ANOVA variants assisted with SPSS version 16.0. This study aims to examine the effects of training on performance, to test the effects of locus of control on performance and examine the moderating effects of locus of control in relation training to performance. The results research shows  that of the four hypotheses proposed all showed significant differences. The main effect of training on performance   are significant that means there are  differences in average performace among employee high level training with low-level training. The main effect of locus of control  on performance are significant that means  there are significant differences in average performance of employees between the level of internal locus of control with the level of external locus of control. Interaction effect between level of training to the level of locus of control is significant that means are influence together between a training with  locus of control on the performance of employees in the BPR  of Badung  regency. The implication of this research is when companies face financial resource constraints, so can not carry out training program in high-intensity, then the company should hire employees who have internal locus of control. Companies should prioritize prospective employees who have internal locus of control in the selection  of employees and training so that training programs have been made   to improve performance.Keywords: training, internal locus of control, external locus of control, performance
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.  
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

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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

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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.
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 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