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All Journal JURNAL SISTEM INFORMASI BISNIS JURNAL AKUNTANSI DAN AUDITING Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment MODUS-Jurnal Ekonomi dan Bisnis Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Spektra: Jurnal Fisika dan Aplikasinya Jurnal Nasional Komputasi dan Teknologi Informasi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Wahana Pendidikan Prima Abdika: Jurnal Pengabdian Masyarakat Transekonomika : Akuntansi, Bisnis dan Keuangan JURNAL AGROINDUSTRI HALAL Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management E-Jurnal Ekonomi dan Bisnis Universitas Udayana
DODIK ARIYANTO
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Neuroscience Physics Social Sciences Transportation Other

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COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Ariyanto, Dodik; Dewi, Ayu Aryista; Sukartha, I Made
Modus Journals Vol 29, No 1 (2017): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) Suartana, I Wayan; Ariyanto, Dodik
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.566 KB) | DOI: 10.14710/jaa.9.1.56-69

Abstract

Starting in 1984 Bali’s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“krama”), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.Keywords:LPD, internal performance, balance scorecard and poverty
DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM Katharina Yuneti; Dodik Ariyanto; A.A.N.B Dwirandra; I Gde Ary Wirajaya
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3529

Abstract

To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
BUDAYA TRI HITA KARANA DALAM MODEL UTAUT Dodik Ariyanto; Maria M Ratna Sari; Ni Made Dwi Ratnadi
Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.987 KB) | DOI: 10.18202/jamal.2017.08.7062

Abstract

Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.
“Koh Ngomong” and a Desire to Do Whistleblowing: An Experimental Study Ayu Aryista Dewi; Dodik Ariyanto
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1264.099 KB) | DOI: 10.18196/jai.2002122

Abstract

The issue of whistleblowing has attracted attention several decades ago until now. The interesting trigger for whistleblowing issues is the increase in the frequency or number of violations of organizations around the world and massive media coverage. The aim of the study is to analyze the influence of the Koh Ngomong attitude towards the intention to do whistleblowing. The study also examined the effect of the Koh Ngomong attitude on the tendency of employees to choose internal or external reporting channels. Subjects in this study were students in Magister of Accounting, Faculty of Economics and Business, Udayana University, Bali. The subject acts as a surrogate of a management accountant who reports a fraud (whistleblower). This study uses the between subject experimental method, with 2x2 factorial design manipulation. Analysis tool using Analysis of Variance (ANOVA). The results of the study show that there is no difference in the reporting path between Koh Ngomong and non Koh Ngomong groups to become a whistleblower.
COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI Dodik Ariyanto; Ayu Aryista Dewi; I Made Sukartha
Modus Vol. 29 No. 1 (2017): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v29i1.1026

Abstract

AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.    
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
Success Analysis of Flip: A Free Interbank Funds Transfer Mobile Application Using the UTAUT2 Model Madek Jeani Purnama; Ni Putu Sri Harta Mimba; Maria M. Ratna Sari; Dodik Ariyanto
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65454

Abstract

   The COVID-19 pandemic has profoundly influenced consumer behavior, leading to a surge in online transactions, particularly through social media platforms. However, transactions involving money transfers between different banks often incur fees, posing a challenge. The Flip application emerges as a viable solution, offering a novel approach to such transactions within the e-commerce landscape. Despite its relative novelty, the Flip application plays a significant role in addressing this challenge. Notably, there is a paucity of studies analyzing the success of this digital platform within the e-commerce domain. This research aims to bridge this gap by adopting the UTAUT2 model, extending it with the variables PR, PT, and SE. Employing accidental sampling, data were collected and analyzed using SEM-PLS. The study reveals that PE, SI, PV, and HAB significantly influence the intention to use Flip. These findings suggest that improving services in these areas can contribute to increasing the user base of the Flip application. This research not only adds to the understanding of digital application success but also provides actionable insights for Flip application system providers seeking to enhance user engagement. 
Acceptance and Use of Regional Government Information Systems Using the UTAUT2 Model Ni Luh Putu Ika Satia Devi; Dodik Ariyanto
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 8 No. 1 (2024): April
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v8i1.80961

Abstract

Acceptance and use of information systems by local governments is a crucial aspect in increasing the efficiency, transparency and accountability of public services. However, the implementation of this technology often faces various challenges, both from a technical and non-technical side. The UTAUT2 model has proven to be a powerful framework for understanding user behavior in adopting information technology. This research aims to determine the factors that influence the acceptance and use of Regional Government Information Systems using the UTAUT2 model. The samples in this research were accounting and budgeting operators in each OPD with a sample size of 147. The data collection technique in this research was by distributing questionnaires via Google Form. The data analysis used is SEM-PLS analysis. The results of this study indicate that performance expectations have no effect on behavioral intentions. Effort expectations, facilitating conditions, confidence in using SIPD, habits have a positive influence on behavioral intentions. Behavioral intentions, performance expectations, effort expectations, facilitating conditions, confidence in using SIPD have a positive influence on usage behavior. Habits have no effect on usage behavior. The implications of this research are From a practical perspective, the results of this research can help local governments in designing more effective strategies to increase the adoption of information technology among employees and the community.
Co-Authors Aditya Pratama Al-Attas, Ahmad Farrell Raafii Alaiyya Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra Anisa Virdawati Amara Anita Suryani ARDANI MUTIA JATI Arthur Sitanggang Aulia Ayu Paramadina Ayunia Gina T. Marjana Bagas Haris Prasetyo BAYU WIDODO Caesar, Muhammad Rizky Comera Arihatsu Daniel Eka Prasetya Delfitriani Dewa Ayu Rahayu Widasari Dewa Ngakan Gede Galang Manacika Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ayu Aryista Dewi, Luh Gede Krisna Dzulfiqar, Akram EKA ARDHANI SISDYANI Fathonah, Lathifunnisa Fina Uzwatania Firdaus, Naufal Rizqullah Gede Juliarsa Gede Surya Pratama Gede Teguh Prasetya Muttiwijaya Gusti Ayu Yuliani Purnamasari Hardi Hermawan Prasetya Hasibuan, Henny Triyana Hendry Heryangi Henny Triyana Hasibuan Herkulanus Bambang Suprasto I Dewa Gede Dharma Suputra I Gde Ary Wirajaya I Gusti Ayu Made Asri Dwija Putri I Gusti Made Jhista Wiguna I Gusti Ngurah Agung Suaryana I Ketut Sujana I Made Dwi Budiana Penindra I Made Sukartha I Nyoman Wijana Asmara Putra I Putu Sudana I Wayan Aditya Paramarta I Wayan Eka Suputra Yasa I Wayan Gde Yogiswara Darma Putra I Wayan Suartana Jordan Rudolf Daniel Rondonuwu Julia Yurinne Wahyudi Jumariati, Ni Kadek Ayu Kadek Arya Adi Putra Kadek Meira Pertiwi Kadek Shintya Rahayu Dewi Damayanthi Katharina Yuneti Luh Ayu Meliani Luh Putri Swandewi Made Aris Wardana Made Gede Wirakusuma Made Oka Candra Andreana Madek Jeani Purnama Marcelita, Faldiena MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Maulana, Iqhfar Mindara, Gema Parasti Ni Kadek Ayu Asri Anggreni Ni Kadek Ayu Suartini Ni Kadek Sri Udayanti Ni Kadek Suparmini Ni Ketut Ayu Purnamaningsih Ni Ketut Rasmini Ni Komang Indira Trisnayanti Ni Komang Trijayanti Ni Luh Ayu Linda Diana Sari Ni Luh Made Sri Kusmira Ni Luh Putu Ika Satia Devi Ni Luh Putu Ita Nopayanti Ni Luh Putu Tika Widianti Ni Made Asti Aksari, Ni Made Asti Ni Made Ayu Maya Puspita Ni Made Dwi Ratnadi Ni Made Somo Misutari Ni Made Wilantari Ni Made Wirya Sri Shinta Paramita Ni Putu Ari Puryanti Dewi Ni Putu Diah Pratiwi Ni Putu Intan Puspita Dewi Ni Putu Shinta Oktaviani Ni Putu Sri Harta Mimba Ni Wayan Ade Suyanti Ni Wayan Ardyanti Ni Wayan Dewi Mas Yogi Pertiwi Ni Wayan Radha Maharseni Novianty, Inna Nugroho, Gesit Tri Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Pramita, I Gusti Ayu Putu Inten Nanda Putu Eka Jayanti Putu Parta Yadnya Rahayu, Baracahya Panata Cendikia Ridwan Siskandar Setiawan, Aep Sholihah, Walidatush Siti Roviah Suci Arini SUHARTINI SUHARTINI Suprasto, Herkulanus Bambang Susilo, Bintang Arhya Wisesha Tania Magetsu Putri Vebyeta Listiani Wangsa, I Wayan Murlanda Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin