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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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 AKUNTANSI
DODIK ARIYANTO
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ANALISIS EFEKTIVITAS SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA) PEMERINTAH KABUPATEN GIANYAR Nyoman Agus Putrawan; I.G.A. Made Asri Dwija Putri; Dodik Ariyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.04.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.899 KB)

Abstract

This study examines the effectiveness of technology-based information systems with using models DeLone and McLean (1992) and developed by Seddon and Kiew (1996). This study modifies models Seddon and Kiew (1996) and applied to the public sector. The purpose of this study to test the effect of system quality, information quality, top management support on the usefulness and user satisfaction. Data were collected through a survey method with questionnaire technique. Respondents were taken using purposive sampling method with with individual analysis unit. Total respondents 108 user SIMDA applications in 36 units working. The study was conducted in October 2016 and the data analysis technique used is the partial least squares (PLS). Based on the results of empirical testing and discussion can be concluded that the quality of information and top management support positive effect on usefulness, but the quality of system has no effect on the usefulness. System quality, information quality, usefulness has positive effect on user satisfaction, but the top management support has not effect on user satisfaction.
“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.    
TECHNOLOGY ACCEPTANCE MODEL DALAM PENGGUNAAN FINANCIAL TECHNOLOGY LENDING PADA GENERASI MILENIAL Ni Wayan Radha Maharseni; Ni Ketut Rasmini; Dodik Ariyanto; Ni Putu Sri Harta Mimba
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2022.v11.i05.p13

Abstract

This study aims to analyze the factors that influence the actual use of fintech lending in the millennial generation in Central Kalimantan. Fintech lending is a financial service to provides convenience to borrowers by using technology and the internet. The population in this study were all fintech lending users in Central Kalimantan who were registered with the OJK, with a total sample of 400 respondents who were determined based on purposive sampling. The type of data used is primary data collected through the distribution of questionnaires using a 4-point Likert scale. The data analysis technique used is the Partial Least Square (PLS) approach. The results showed that perceived usefulness, perceived ease of use, social influence, and habits had a positive and significant effect on the actual use of fintech lending. On the other hand, perceptions of risk, confidentiality, and trust have no significant effect on the actual use of fintech lending. Researchers suggest for fintech lending service providers continue to update facilities and reduce technological complexity to make it easier to use. The service provider also improves system security to be able to prevent the risk of crime. For further researchers, it is recommended to consider using models other than TAM because there are many models for the acceptance and use of information technology.
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.
Pengembangan Konsep Desain Kemasan Produk Lealoe dengan Pendekatan Kansei Engineering Delfitriani, Delfitriani; Uzwatania, Fina; Maulana, Iqhfar; Ariyanto, Dodik
JURNAL AGROINDUSTRI HALAL Vol. 9 No. 2 (2023): Jurnal Agroindustri Halal 9(2)
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v9i2.7465

Abstract

Persaingan dalam pemasaran produk sabun mengharuskan para pemilik usaha memiliki keunggulan atau diferensiasi produk agar tetap diminati konsumen. Tujuan dari penelitian ini yaitu merancang model bisnis untuk sabun cair pencuci tangan dari minyak biji mimba dan minyak atsiri sereh menggunakan kanvas model bisnis. Elemen penyusun kanvas model bisnis terdiri atas 9 elemen diataranya customer segments, value propositions, channels, customer relationships, revenue stream, key resources, key activities, key partnerships, dan cost stuctures. Segmentasi pelangan dalam model bisnis ini yaitu masyarakat kalangan menengah ke atas serta masyarakat pengguna produk natural. Hal ini sesuai dengan proporsi nilai yang ditawarkan yaitu produk dengan tren back to nature. Produk ini aman digunakan karena bahan natural sebagai komposisi produk. Peran segmentasi yang mendukung sangat diperlukan dalam perancangan model bisnis agar produk dapat bersaing dan sesuai dengan keinginan konsumen terhadap produk sabun cair. Kanvas model bisnis dengan pendekatan social emterprises diharapkan memberikan nilai keberlanjutkan dalam usaha sabun cair berbahan baku minyak biji mimba dan minyak atsiri sereh. Perancangan model bisnis social enterprises diperoleh berdasarkan hasil analisis kondisi saat ini dan analisis modifikasi elemen kunci kanvas model bisnis.
Analisis Studi Kelayakan Usaha Briket Limbah Tongkol Jagung Delfitriani, Delfitriani; Dzulfiqar, Akram; Ariyanto, Dodik
JURNAL AGROINDUSTRI HALAL Vol. 10 No. 2 (2024): Jurnal Agroindustri Halal
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jah.v10i2.12513

Abstract

The use of energy resources that are not environmentally friendly is a problem in Indonesia today. Briquettes are also the primary material because they are abundant, and the primary material has yet to be optimally utilized, including corn cobs. The purpose of this study is to analyze the economic feasibility of corn cob waste briquettes in this study using data analysis of technological technical aspects, financial feasibility analysis such as Payback Period (PP), Net Present Value (NPV), Internal Rate of Return (IRR) and Benefit and Cost Ratio (B/C). The results showed that it takes 19,800 kg of corn cobs to produce charcoal, as much as 3,168 kg and 158.4 kg with tapioca starch adhesive material, as much as 5% of the total weight of charcoal powder, requiring four pieces of equipment, namely pyrolyzer machines, Hammer mills, Planetary mixers, and Tray dryers. Furthermore, the feasibility analysis of this corn cob briquette business was declared feasible with the four categories: Payback Period (PP) for 3.1319 years, Net Present Value (NPV) of Rp 28,129,336,212; IRR of 17.77%, and Net B/C of 1.55. The corn cob briquette agro-industry will remain profitable even if the production capacity decreases by 28% from the original capacity. The agro-industry can also still operate despite an 8% decrease in the selling price of briquettes and will remain profitable if raw materials increase by 17%.  
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KUALITAS LAYANAN DAN KUALITAS PELATIHAN TERHADAP KINERJA INDIVIDUAL PADA BANK PEREKNOMIAN RAKYAT (BPR) Bagas Haris Prasetyo; Dodik Ariyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.02.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i02.p02

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh kualitas sistem, informasi, layanan, dan pelatihan terhadap kinerja individu di Bank Perekonomian Rakyat (BPR), dengan menerapkan model keberhasilan DeLone & McLean. Penelitian dilakukan di seluruh BPR di kota Denpasar, dan data yang digunakan berupa respons dari kuesioner yang diisi oleh para responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel 85 responden yang memanfaatkan sistem informasi akuntansi di BPR Denpasar. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian mengungkapkan bahwa kualitas informasi dan layanan memiliki pengaruh positif signifikan terhadap kinerja individu, sedangkan kualitas sistem dan pelatihan tidak memiliki pengaruh signifikan terhadap kinerja individu. Hasil ini dapat menjadi referensi bagi Bank Perekonomian Rakyat (BPR) dalam mempertimbangkan aspek kualitas sistem, informasi, layanan, dan pelatihan untuk meningkatkan kinerja individu di BPR.
Co-Authors Aditya Pratama 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 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 Fina Uzwatania 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 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 MARIA M. RATNA SARI Maria Meiatrix Ratna Sari Maulana, Iqhfar 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 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 Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Pramita, I Gusti Ayu Putu Inten Nanda Putu Eka Jayanti Putu Parta Yadnya 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