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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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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.
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