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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Management Research and Economics International Journal of Economics, Management and Accounting Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Dewa Gede Wirama
Magister Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENDIDIKAN, KOMPETENSI, KOMPENSASI, MOTIVASI, DAN KOMITMEN ORGANISASI PADA KINERJA BENDAHARA SEKOLAH MENENGAH DI KABUPATEN GIANYAR Ni Wayan Ayu Kasmini; Dewa Gede Wirama; Made Gede Wirakusuma
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.01.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This study is aimed to determine the effect of education, competence, compensation, motivation, and organizational commitment on the performance of BOS treasurers. The study was conducted on the BOS treasurers of the entire Junior High Schools in Gianyar Regency using primary data through questionnaire which has met the validity and reliability testing. Survey respondents were 43 BOS treasurers obtained by using saturated sample or census. The data was analyzed using multiple linear regressions, preceed by the classic assumption test. The results of this study show that education has no effect on the performance of the BOS treasurers, while competencies, compensations, motivations, and organizational commitment have positive effects on the performance of the BOS treasurers. Competence most dominantly affects the performance of the BOS treasurers.
PENGARUH UNSUR-UNSUR KEPUASAN PENGGUNA PADA EFISIENSI DAN EFEKTIVITAS KERJA PENGGUNA APLIKASI SISTEM AKUNTANSI INSTANSI DI SATUAN KERJA PENDIDIKAN TINGGI DI PROVINSI BALI Virra Indah Perdanawati; Ni Ketut Rasmini; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 03.NO.08.TAHUN 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRACT The aim of this research is to evaluate the effect of user sastisfaction on work efficiency and effectiveness of the users of accounting system application at higher education institution in the Province of Bali. User satisfaction is measured by function completeness, stability, simple of use, innovation, safety, and flexibility. The research uses 45 respondents who are accounting system operators in 7 higher education officer in the Province of Bali. Multiple regresion analysis showes that user satisfaction factors affect efficiency and effectiveness of accounting application systems. However, based on t test result, efficiency is affected by function completeness and flexibility only, while effectiveness is affected by safety variable only. Keywords: application system, user satisfaction, efficiency, effectiveness
Dukungan Manajemen Puncak, Kualitas Sistem, Kualitas Informasi Sebagai Prediktor Kepuasan Pengguna dan Implikasinya Pada Kinerja Pegawai P.Ayu Ratna Dewi; Dewa Nyoman Badera; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.06.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui faktor-faktor yang menjadi prediktor kepuasan pengguna dan berimplikasi pada kinerja pegawai di Pemerintah Kota Denpasar. Terdapat lima variabel yaitu dukungan manajemen puncak, kualitas sistem, kualitas informasi, kepuasan pengguna dan kinerja pegawai. Penentuan sampel menggunakan metode sampel jenuh dengan jumlah sampel sebanyak 75 orang terdiri atas operator dan bendahara di Pemerintah Kota Denpasar. Menggunakan data primer yang dikumpulkan melalui kuesioner. Pengujian dilakukan dengan metode PLS (Partial Least Square) dan menguji efek mediasi dengan menghitung nilai variance accounted for (VAF).Hasil pengujian ini menunjukkan bahwa dukungan manajemen puncak, kualitas sistem dan kualitas informasi berpengaruh positif pada kepuasan pengguna. Dukungan manajemen puncak dan kualitas sistem berpengaruh positif pada kinerja pegawai, sedangkan kualitas sistem tidak berpengaruh pada kinerja pegawai. Kepuasan pengguna berpengaruh positif pada kinerja pegawai. Kepuasan pengguna memediasi secara parsial hubungan dukungan manajemen puncak, kualitas sistem dan kualitas informasi pada kinerja pegawai   Kata Kunci: dukungan manajemen puncak, kualias sistem, kualitas informasi, kepuasan pengguna dan kinerja pegawai     ABSTRACT      The purpose of this research is to determine the factors that predict user satisfaction and the implications for employees performance in the municipality of Denpasar. There are five variables used in this research that is top management support, system quality, information quality, user satisfaction and employees performance. The sampling method was saturated sample method with the total sample of 75 people consisting of system operators and treasurers in the municipality of Denpasar. The type of data used is primary data with questionnaire data collection method. Data analysis was conducted using PLS (Partial Least Square) and test the mediating effect by calculating the variance accounted for (VAF).               The results of this study indicate that top management support, system quality and information quality positively affect user satisfaction. Top management support and system quality have positive effect on employees performance, while the system quality does not affect the performance of employees. User satisfaction has positive effect on employees performance. User satisfaction partially mediates the effect of management support, system quality and information quality on employees performance. Keywords : top management support, system quality, information quality, user satisfaction, employees performance
KONTRIBUSI NILAI BUKU DAN PENDAPATAN DALAM MENAMBAH RELEVANSI NILAI LABA Jems Arison Zacharias; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.12.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The aims of this research are to reveal the contribution of book value and revenue in adding the value relevance of earnings. Value relevance of earnings in this study was measured by the explanatory power (adjusted R2) from the regression model between earnings and stock returns. The population in this study is taken from public companies listed on the Indonesian Stock Exchange from 2009-2011. Selection method of the sample was simple random sampling. The data analysis was performed using the descriptive statistics, classical assumption test, simple linear regression and multiple linear regression. The results of this research are that (1) book value contributed in increasing value relevance of earnings, (2) revenue contributed in increasing value relevance of earnings, (3) and the additional value relevance of earnings from revenue is greater than that of the book value.
Pengaruh Mekanisme Corporate Governance, Ukuran KAP, Audit Tenure Dan Audit Report Lag Pada Integritas Laporan Keuangan Amrulloh Amrulloh; IG.A. Made Asri Dwija Putri; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.08. TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

A public company listed at Indonesia Stock Exchange (BEI) is required to comply the regulations that have been set by the Financial Services Authority (OJK), one of the regulation are financial statements audited by an independent auditor. An Integrity financial report must meet several requirements such as relevant, reliable, accurate and shows the actual performance of the company. Financial manipulation that occurred in Indonesia in recent years have showed symptoms of a failure in the integrity of financial statements, Financial statement is no longer show the actual condition of the company's performance. This study aims to discuss the influence of corporate governance mechanisms (Institutional Ownership, Managerial Ownership, Audit Committee, Independent Commissioner), Firm Size, Audit Tenure and Audit Report Lag to Financial Integrity report (empirical studies on financial sector companies listed at the Stock Exchange the period 2011- 2013)
PENGARUH SIFAT MACHIAVELLIAN DAN TIPE KEPRIBADIAN PADA PERILAKU DISFUNGSIONAL AUDITOR I G. Agung Yuli Saputri; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.02.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

In the context of audit, dysfunctional behavior is considered to be deviant behavior conducted by auditor in the process of audit. Dysfunctional behavior should be avoided by auditor since it affects the reliability of report which can consequently be detrimental to public interest. The tendency of dysfunctional behavior can be reduced by identifing some causal factors arising from the internal side of auditor. This research investigates the influence of Machiavellianism and type of personality on the dysfunctional behavior of auditor. In this study, data were collected through questionnaire. The population constitutes auditors who work on public account firms in Bali with total sample of 72 auditors obtained by saturated sampling methods. Data were analyzed using multiple linear regressions technique. The validity, reliability, and classical assumption test has been conducted prior to examining the hypothesis. The results of this study show that Machiavellianism and type of personality have significant effects on auditor dysfunctional behavior. Auditor with high Machiavellian values and type ‘A’ personality will tend to engage in dysfunctional behavior.
SEBARAN WAKTU REALISASI ANGGARAN BELANJA MODAL: STUDI FENOMENOLOGI PADA SEKRETARIAT DAERAH KABUPATEN GIANYAR A.A Ari Krisnawati; I Putu Sudana; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.08.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.771 KB) | DOI: 10.24843/EEB.2017.v06.i08.p03

Abstract

The phenomenon underliying of the research is realization of capital expenditure at the Regional Secretary of Gianyar Regency is disproportionately distributed due to the tendency of the realization that significantly increases toward the end of fiscal year. Using the method of transcendental phenomenology of Husserl, the researcher explores the meaning and essence that become the cause of the phenomenon. This approach states that the phenomenon can only be observed by those who experienced the phenomenon. In order to determine the cause of the phenomenon originally, the researcher seek information from numbers of informants who are directly related to the phenomenon.The information obtained is then elaborated through epoche proces, until it reaches the core of the phenomenon. The result of epoche process is that budget planning is the main factor causing the temporal distribution at capital expenditure becomes disproportionate and tend to be concentrated at the end of fiscal year.
PENGARUH CORE SELF EVALUATIONS PADA KINERJA AUDITOR BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA PERWAKILAN PROVINSI BALI Ni Nyoman Sri Rahayu Damayanti; Made Gede Wirakusuma; Dewa Gede Wirama
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.05.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Auditor performance have an important role in every audit assignment, one of them is to detect if there are irregularities that occurred in government financial statements which is capable of harming the State and society. BPK’s auditor performance becomes important to note considering the role of BPK as an institution that helped bring the State free from Corruption, Collusion and Nepotism. Core Self Evaluations as a personality model can be used to determine an individual performance. Various studies have previously shown that locus of control, emotional stability, self-esteem, and self-efficacy had an effect on individual performance (Judge and Bono, 2001, Erez and Judge, 2001, Bono and Judge, 2003). The sample selected by purposive sampling method and there are 43 auditors that accordance with the criteria. The result showed that locus of control, emotional stability, self-esteem, and self-efficacy had positive effect on auditor performance.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK HOTEL DI KABUPATEN GIANYAR Ida Bagus Putu Mahasena; Dewa Gede Wirama; Ni Made Dwi Ratnadi
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.03.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study is to determine the effects of distributive justice, quality of service, enforcement of tax penalties and moral obligation on hotel taxpayer compliance. The research was conducted in Gianyar Regency with owners or general managers of the hotel as respondents. The number of samples analyzed are 266 respondents, determined by proportionate stratified random sampling technique. Methods of data collection are questionnaire and documentation. The data analysis technique used is multiple linear regression. Results of the analysis shows that distributive justice has positive effect on tax compliance. Quality of service has positive effect on tax compliance. Enforcement of tax penalties has positive effect on tax compliance. Moral obligation has positive effect on tax compliance.
Factors Affecting Whistleblowing Intention (Studies at Universities in Bali) Ni Wayan Trisna Kusumayanti; Dewa Gede Wirama; I.G.A.M. Asri Dwija Putri; Komang Ayu Krisnadewi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5029

Abstract

Fraud is one of the actions that can harm an organization. Therefore, it is important to pay attention to efforts to prevent fraud, one of which is the existence of a whistleblowing system. This study aims to obtain empirical evidence regarding the effect ofproviding financial rewards, personal costs, anonymous reporting channels, and the level of seriousness of fraud on the intentions of the finance department employees to carry out whistleblowing. This research was conducted at universities in the province of Bali. Determination of the sample in this study using purposive sampling. The total sample used is 213 samples. Analysis of the data used is multiple linear regression analysis. The results of this study indicate that financial rewards have a positive effect on whistleblowing intentions. Personal cost has no effect on whistleblowing intention. Anonymous reporting channels have a positive effect on whistleblowing intentions. The level of seriousness of fraud has a positive effect on whistleblowing intentions. The results of this study can be used to optimize whistleblowing intentions. This can be done by optimizing the financial rewards given to employees so that they can meet the needs of employees and will create a strong intention to do whistleblowing.
Co-Authors A.A Ari Krisnawati A.A. Rai Niti Darmika Sukawati Adisti Maharani Krisna Agustina Marsella Klau Seran Amrulloh Amrulloh Anak Agung Gde Putu Widanaputra Anak Agung Istri Jayanti Hotama Ary Sinar Deany Desak Made Mya Yudia Sari Dewa Nyoman Badera Dwi Anggreni Sukarma Dwiyanti, I Gusti Kadek Anggiriska Egidius Imanuel Laka Elizabeth Karina Adji Endra Kartika Yudha Erlangga Suryarahman Eva Yunita Gayatri Gayatri Gayatri Gede Made Ananda Cipta Nugraha Gentha Putri Wardana Gusti Ayu Agung Ista Pradnyayani Gusti Ayu Kade Risanti Darmawan Gusti Ayu Surya Rosita Dewi I G A Ayu Pradnyani Harum Dewi I G. Agung Yuli Saputri I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Prima Asriwahyuni I Gusti Ngurah Agung Suaryana I Kadek Diky Agusnawan I Made Indra Pratama I Made Sukartha I Putu Bayu Suyadnya Pratama I Putu Eka Adiputra I Putu Sudana I Putu Surya Dhinata I Putu Yuda Mahendra I Wayan Suartana I.G.A.M. Asri Dwija Putri Ida Bagus Putu Mahasena Jacqueline Immanuele Firstiany Jems Arison Zacharias Kadek Agustina Anggara Jaya Kadek Hira Mahandari Kadek Nita Sumiari KOMANG AYU KRISNADEWI Kompiang Martina Dinata Putri Made Dwi Harmana Made Gede Wirakusuma Made Rani Kusuma Dewi Made Sukma Mutiara Pramita Sari Made Yuvi Adriana Nugraha Maria Meiatrix Ratna Sari Mulyawan, I Putu Arya Ni Kadek Sintya Pratiwi Ni Ketut Modi Pitriani Ni Ketut Rasmini Ni Komang Bella Sri Lestari Ni Luh Kusumayani Ni Luh Putu Karisma Julianti Ni Made Adi Erawati Ni Made Ari Astuti Ni Made Cesya Pratiwi Ni Made Dwi Ratnadi Ni Made Karina Dwitya Savitri Ni Made Mirayanti Ni Nengah Witri Astiti Ni Nyoman Ayu Armini Ni Nyoman Sri Rahayu Damayanti Ni Putu Adi Pertiwi Ni Putu Nonik Hariasih Ni Putu Ria Arista Dewi Ni Putu Yunita Chandra Ni Wayan Ajeng Ferdina Ni Wayan Ayu Kasmini Ni Wayan Pitriyani Ni Wayan Trisna Kusumayanti NI WAYAN YUNIASIH Ninis Novitasari Oscar Govinda Duarsa P.Ayu Ratna Dewi Pande Kadek Ary Raditya Permadi Putri Larasati Putu Aninsa Anggariani Putri Putu Desy Pirdayanti Putu Diah Asrida Putu Sri Mae Yanti Dewi Putu Surya Adi Tama Putu Tuwentina S. Agus Andy Surya Dharma Sang Ayu Putu Puji Astuti Sianggi Narina Sukmajaya Simpen I Wayan Vicky Vicky Virra Indah Perdanawati Yolanda Marsyella Simangunsong