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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 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

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PENGARUH DUKUNGAN MANAJEMEN PUNCAK, KETERLIBATAN PENGGUNA, PROGRAM PELATIHAN TERHADAP KINERJA SIA PADA BPR DI KEDIRI Putri Syintia Wulandari; Gede Juliarsa
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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

Assessment performance of Accounting Information Systems used by company is very important to know. SIA performance can not be separated from the factors that can affect it. This study was conducted to determine the effect of top management support, user involvement in the application of the system, and user training program on performance SIA BPR district of Kediri, Tabanan regency. Sampling technique used is the census sampling technique (saturated sample) and get 60 samples. The data collection is done by survey method, which is distributing questionnaires to employees who work with computerized systems on BPR in the district of Kediri. In this research, engineering analysis conducted is multiple linear regression analysis. The analysis showed that the top management support, user training programs, and the involvement of users in the application of the system positively affects to performance of Accounting Information System.
UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN OPINI AUDITOR PADA AUDIT DELAY Made Devi Miradhi; Gede Juliarsa
E-Jurnal Akuntansi Vol 16 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

The aim of this study was to determine the size of the company as a moderating influence profitability and the auditor's opinion on the audit delay. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2014. Samples are taken as much as 72 manufacturing companies, with a purposive sampling method. Data used is secondary data media manufacturing companies in the form of financial statements. The data analysis technique used is Moderated Regression Analysis. Based on the analysis found that simultaneous independent variables affect audit delay in manufacturing companies. The size of the company strengthens the relationship between the profitability of the audit delay because research shows a significant value of 0.04. This is because companies are experiencing huge profits and have a lot of assets expand the lead auditor auditing financial statement so that the audit process will be longer
Pengaruh Perputaran Modal Kerja dan Pertumbuhan Koperasi pada Profitabilitas dengan Non Performing Loan Sebagai Moderasi I Putu Pradiantama Risda Putra; Gede Juliarsa
E-Jurnal Akuntansi Vol 24 No 2 (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.i02.p05

Abstract

Koperasi adalah badan usaha yang berdasarkan atas asas kekeluargaan yang anggotanya terdiri dari orang perorangan atau badan hukum dengan tujuan untuk mensejahterakan anggotanya. Peran dan manfaat koperasi di Indonesia sangatlah penting, karena koperasi membuka pintu gerbang Usaha Kecil dan Menengah (UKM), menciptakan masyarakat mandiri, penggerak perekonomian hingga menciptakan lapangan kerja baru. Penelitian dilakukan pada Koperasi Simpan Pinjam di Kecamatan Denpasar Utara Tahun 2013-2015. Sampel penelitian ini adalah laporan keuangan masing-masing koperasi simpan pinjam yang ada di Kecamatan Denpasar Utara yang berjumlah 12 koperasi pada tahun 2013-2015 yang dipilih dengan metode nonprobability sampling dengan teknik purposive sampling. Pengujian data dilakukan dengan menggunakan Moderated Regression Analysis, hasilnya menunjukkan bahwa perputaran modal kerja dan pertumbuhan koperasi berpengaruh positif signifikan pada profitabilitas. Penelitian ini juga menemukan bahwa Non Performing Loan mampu memoderasi pengaruh perputaran modal kerja dan pertumbuhan koperasi pada profitabilitas. Kata kunci: tingkat perputaran modal kerja, pertumbuhan koperasi, profitabilitas, non performing loan.
PENGARUH PENGUNGKAPAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Gusti Ayu Made Ervina Rosiana; Gede Juliarsa; Maria M. Ratna Sari
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI dengan profitabilitas sebagai variabel pemoderasi. Sampel yang dipakai dalam penelitian adalah 55 data dari perusahaan manufaktur yang terdaftar di BEI periode 2008 sampai 2012 yang mana data dalam penelitian berasal dari data sekunder yang diperoleh melalui teknik dokumentasi. Data penelitian ini telah memenuhi syarat uji asumsi klasik dan uji kesesuaian model dengan adjusted R2 sebesar 37,6% yang diolah dengan menggunakan teknik regresi linier berganda dan sebesar 77,8% yang diolah dengan menggunakan teknik Moderated Regression Analysis. Hasil analisis menunjukkan bahwa pengungkapan CSR berpengaruh positif dan signifikan terhadap nilai perusahaan dan profitabilitas mampu memperkuat pengaruh pengungkapan CSR terhadap nilai perusahaan. Kata kunci:pengungkapan csr, profitabilitas, nilai perusahaan
Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, dan Pemanfaatan Teknologi Informasi pada Kinerja Pegawai Dian Savitri Udayana; Gede Juliarsa
E-Jurnal Akuntansi Vol 32 No 1 (2022)
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.2022.v32.i01.p19

Abstract

Performance is the level of success achieved by a person in carrying out tasks compared to work standards or criteria that have been determined and agreed in advance. The purpose of this research is to provide empirical evidence regarding the effect of the effectiveness of the application of accounting information systems, the suitability of tasks with information technology, and the use of information technology on the performance of cooperative employees. This research was conducted at the Independent Farmers' Cooperative, Gadungan Village, Tabanan. The number of samples used as many as 40 samples, with the method used is the saturated sampling technique. Data was collected by means of a questionnaire. The analysis technique used is multiple linear regression analysis technique. The results of the study found that the effectiveness of the application of accounting information systems, task suitability, and the use of information technology had a significant positive effect on the performance of the employees of the Tani Usaha Mandiri cooperative in Gadungan Village, Tabanan. Keywords : The Effect of The Efectiveness Accounting Information System Implementation; Duty Suitability; Utilization of Information Technolog; The Employee Performance.
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.  
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.
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.
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