Articles
<![CDATA[Perilaku Belajar, Minat Belajar dan Tingkat Pemahaman Akuntansi dengan Pembelajaran Daring sebagai Variabel Mediasi ]]>
<![CDATA[Made Swari Praba Waloka]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 10 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i10.p11
<![CDATA[This study aims to determine the effect of learning behavior and interest in learning on the level of understanding of accounting and the role of online learning in mediating the influence of learning behavior and interest in learning on the level of accounting comprehension. This research was conducted at the Faculty of Economics and Business, Udayana University. The sampling technique used was purposive sampling method, the number of samples obtained was 90 samples. The analysis technique used is path analysis. Based on the results of the analysis, it was found that learning behavior had no significant effect on the level of accounting understanding of students. Interest in learning and online learning has a significant effect on the level of accounting understanding. Online learning is significantly able to mediate the effect of learning behavior and interest in learning on the level of accounting understanding of students. Keywords: Learning Behavior; Learning Interest; Online Learning; Accounting Understanding.]]>
<![CDATA[Analisa Kualitas, Keamanan, Kemudahan, dan Kecepatan dari Sistem Informasi Akuntansi di Perusahaan Global Tiket Network ]]>
<![CDATA[Andrean Wismar Putra Saragih]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 7 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i07.p13
<![CDATA[On the website www.tiket.com, consumers can make online payments with various methods. This payment method requires a quality accounting information system. All financial activities that use the system will be carried out by the system operator, where the performance of this system operator has an important role in the overall performance of the company. The following research aims to determine the quality, security, ease of use and speed of access to accounting information systems at PT. Global Ticket Network. Population and sample 40 people. The sample method uses the census method. The analysis tool uses a qualitative descriptive technique. Based on the results of the study, AIS Quality, AIS Security, AIS Ease and SIA speed at PT. Global Tiket Network is already good. This is in accordance with the results of the questionnaire to 40 employees as respondents. Keywords: Accounting Information System; Quality.]]>
<![CDATA[KETERLIBATAN DAN KEMAMPUAN TEKNIK PERSONAL PADA KINERJA SIA DENGAN PENDIDIKAN DAN PELATIHAN SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ni Wayan Novia Puspitasari]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[Computer-based accounting information system is very important applied in LPD to produce information in the form of relevant, accurate and timely financial statements. Good bad performance of an accounting information system can be seen from the user satisfaction of accounting information system itself. An information system will be successful if supported by several supporting factors. This study aimed to prove empirically the influence of user involvement and the ability of personal techniques on the performance of SIA with education and training as a moderation variable variable in LPD Gianyar District.This research is an associative quantitative research. The number of samples was taken by 66 respondents consisting of the head of LPD, employees of the administration and employees of the cashier based on non-probability sampling technique with purposive sampling method. Data were collected using survey method with questionnaire technique. Data analysis technique used is multiple linear regression test and interaction test of Moderated Regression Analysis (MRA). Based on the analysis result, it can be concluded that user involvement has positive and significant effect on accounting information system performance, personal technique ability have positive and significant influence on accounting information system performance, education and training unable to moderate influence of user involvement on accounting information system performance, and education and training Able to moderate the influence of personal technique ability on accounting information system performance in LPD Gianyar Subdistric.]]>
<![CDATA[Determinan Kepuasan Pengguna Software Akuntansi ]]>
<![CDATA[Luh De Leony Agustini]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 2 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i02.p05
<![CDATA[This study examines the influence of the Quality of Accounting Information Systems, Perceived Usefulness, Perceived Ease of Use on Accounting Software User Satisfaction at PT. Sejahtera Indo Bali, with a sample of 42 people. By using multiple linear regression analysis, the findings prove that the quality of accounting information systems and perceived ease of use have a positive effect on user satisfaction of accounting software, while perceived usefulness does not have a positive effect on user satisfaction of accounting software. In addition, the Technology Acceptance Model (TAM) model is able to explain the factors that influence user satisfaction with accounting software. Keywords: Accounting Information System Quality; Perceived Usefulness; Perceived Ease Of Use]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Denpasar Utara ]]>
<![CDATA[Ni Kadek ayu perbarini]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 1 No 1 (2012) ]]>
Publisher : <![CDATA[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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<![CDATA[The information system is very important in the success of an organization, such as organizational Lembaga Perkreditan Desa. Lembaga Perkreditan Desa in Denpasar Utara District has implemented Accounting Information Systems - computer based. This study used multiple linear regression analysis techniques, classical assumption test and equipped with testing instruments. The results of the analysis concluded that the User Involvement, Top Management Support, Education and Training has a significant influence on the performance of Accounting Information System are proxied on Accounting Information System User and Usage Satisfaction. Personal Capability Engineering has a positive but not significant effect on the performance of Accounting Information System are proxied by the Accounting Information System User and Usage Satisfaction. Formalization Development of a significant effect on the performance of Accounting Information System proxied on User Satisfaction, and no significant positive effect on the performance of Accounting Information System are proxied to the use of Accounting Information System.]]>
<![CDATA[PENGARUH INDEPENDENSI, KEAHLIAN PROFESIONAL, PENGALAMAN KERJA, DAN TINGKAT PENDIDIKAN PADA KINERJA PENGAWAS KOPERASI ]]>
<![CDATA[Ni Nengah Murtini]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 20 No 2 (2017) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2017.v20.i02.p19
<![CDATA[Tugas, wewenang dan tanggungjawab pengawas koperasi mempunyai peran penting terhadap keberlangsungan hidup koperasi sesuai dengan undang-undang perkoperasian yaitu Undang-undang No. 25 Tahun 1992. Perkembangan koperasi di Kabupaten Karangasem semakin meningkat setiap tahunnya namun secara kualitas masih perlu dilakukan pembinaan yang lebih intensif karena masih ada koperasi yang tidak melaksanakan Rapat Anggota Tahunan (RAT). Penelitian ini dititik beratkan pada pengawas yang bekerja pada koperasi di Kecamatan Rendang karena survei pendahuluan pada bulan Januari 2017 menunjukkan hanya sebesar 56 persen koperasi di Kecamatan Rendang Kabupaten Karangasem yang melaksanakan RAT. Tujuan penelitian ini adalah untuk mengetahui pengaruh independensi, keahlian profesional, pengalaman kerja, dan tingkat pendidikan pada kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Penelitian ini mengambil sampel yaitu keseluruhan pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem berdasarkan metode non probability sampling dengan teknik sampel jenuh dan sampel berjumlah 150 pengawas. Pengumpulan data dilakukan dengan metode survei. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linear berganda. Berdasarkan hasil analisis menunjukkan bahwa independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan secara signifikan berpengaruh positif terhadap kinerja pengawas koperasi di Kecamatan Rendang Kabupaten Karangasem. Hal ini menunjukkan bahwa semakin tinggi independensi, keahlian profesional, pengalaman kerja dan tingkat pendidikan maka semakin tinggi hasil kinerja pengawas.]]>
<![CDATA[PERGANTIAN AUDITOR SEBAGAI PEMODERASI PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE PADA AUDIT DELAY ]]>
<![CDATA[Gede Oka Brawida Uthama]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study examines the effect of firm size, profitability, leverage audit delay and change of auditor as moderating profitability and leverage. This study was performed on companies listed in the Indonesia Stock Exchange in 2012, which used a sample of 132 companies using a quantitative approach in the form of associative. Methods of data collection with a non-participant observation and analysis techniques used are Moderate Regression Analysis. Results showed that all results obtained with the hypothesis.]]>
<![CDATA[PENGARUH KUALITAS PENERAPAN SIA, PEMANFAATAN DAN KEPERCAYAAN TEKNOLOGI INFORMASI PADA KINERJA KARYAWAN ]]>
<![CDATA[ayu ari kasandra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 14 No 1 (2016) ]]>
Publisher : <![CDATA[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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<![CDATA[The Sustainability and success of an organization can be seen from the performance of which is owned by the employees. This studyed aimedds to determined effects the quality of accounting informations system implementation, use of information technology and trust in the information technology employee performance. This research was conducted at the Rural Bank in Tabanan. Samples were taken by purposive sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the quality of the application of accounting information systems, information technology utilization and beliefs have a significant effect on the performance of the employee. The presence of employees in the use of technology facilitates data management, data access and improve efficiency. Trust the technology will allow staff to achieve better performance.]]>
<![CDATA[INTERNAL LOCUS OF CONTROL MEMODERASI COMPUTER ANXIETY DAN COMPUTER ATTITUDE PADA KEAHLIAN APLIKASI KOMPUTER AKUNTANSI ]]>
<![CDATA[Ni Komang Urip Krisna Dewi]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 1 (2017) ]]>
Publisher : <![CDATA[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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<![CDATA[The purpose of this study is to determine the effect of computer anxiety, computer attitude, internal locus of control, and the effect internal locus of control as moderating variabel to moderate computer anxiety and computer attitude to self efficacy in using accounting software/CSE. This study use survey metode with questinnaire technique for data collection and analysis techniques of multiple linear regression and Moderated Regression Analysis (MRA) which includes classical assumption and hypothesis testing using partial test and coefficient of determination. Based on the analysed data the results obtain are as follows, computer anxiety effect negatively, computer attitude effect positively, internal locus of control effect positively, internal locus of control have weaken to negative effect of computer anxiety to self efficacy in using accounting software and internal locus of control have strengthen to positive effect of computer attitude to self efficacy in using accounting software. ]]>
<![CDATA[Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi ]]>
<![CDATA[Ni Wayan Dina Sumantari]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2023.v33.i02.p07
<![CDATA[The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.]]>
