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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 Jurnal Abdi Masyarakat Indonesia Transekonomika : Akuntansi, Bisnis dan Keuangan Annals of Human Resource Management Research JURNAL AGROINDUSTRI HALAL Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management E-Jurnal Akuntansi 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 Public Health Social Sciences Transportation Other

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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%.  
Analyzing the Adoption of Taxpayer Surveillance Innovations with the Diffusion of Innovations Model and UTAUT Wangsa, I Wayan Murlanda; Ariyanto, Dodik; Mimba, Ni Putu Sri Harta; Hasibuan, Henny Triyana
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp113-125

Abstract

Taxpayer supervision at the Directorate General of Taxes (DGT) faces new regulations requiring comprehensive oversight. The existing core tax system is deemed inadequate, prompting account representative (AR) officers to seek alternatives. The innovation in the form of an end user computing (EUC) applications used in supervision procedure has proven beneficial despite the lack of official support. This study aims to investigate the innovation characteristics that influence innovation adoption within the AR of DGT, drawn from the diffusion of innovation theory (DOI) and combining it with moderating variables of the unified theory of acceptance and use of technology (UTAUT). The study involved 224 AR officers at the DGT Bali regional office, selected through convenience sampling. Hypothesis testing was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that the characteristics of observability, relative advantage, and compatibility significantly influence AR’s intention to adopt innovation, while complexity and trialability proved insignificant. Furthermore, age, gender, and experience did not significantly moderate the influence of innovation characteristics. In conclusion, this integrated model successfully examined the innovation characteristic factors that influence the adoption of EUC in supervision at DGT. The study has theoretical implications by providing empirical evidence from TDI characteristics combined with the UTAUT model. This study has limitations in collecting AR research sample data only in the Bali Regional Tax Office work unit and data collection at one point in time that is not continuous, so the data is only cross-sectional.
Integrasi Model DeLone & McLean, UTAUT, dan HOT-Fit untuk Menilai Keberhasilan dan Keberterimaan Aplikasi LPD Mobile di Bali Dewangga, Anak Agung Bagus Dharma Putra; Ariyanto, Dodik; Wirakusuma, Made Gede; Sujana, I Ketut
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp34-44

Abstract

Transparency challenges faced by Village Credit Institutions (LPDs) in Bali pose a significant risk to the future reputation of these institutions. In response to this challenge, LPDs introduced the LPD Mobile application to improve operational transparency. However, not all LPDs in Bali have yet implemented this system, so an in-depth analysis is needed to assess the extent of its success and acceptance from a user perspective. The integrated model used in this study is a combination of the DeLone & McLean, UTAUT, and HOT-Fit models with the addition of one moderating variable, namely education level, with the aim of identifying key factors that influence the success and acceptance of LPD Mobile. Through hypothesis testing using Partial Least Squares Structural Equation Modelling (PLS-SEM) method on 384 customers in 106 LPDs, all hypotheses were supported and the study found that education level, as a moderator variable, strengthens the influence of human factors on behavioral intentions. Technological factors emerged as the most influential on user satisfaction, while organizational factors showed a lesser impact on behavioral intentions. This integrated model successfully dissect the elements that influence the success and acceptance of LPD Mobile adoption in Bali. The results of this study can be used by LPDs in Bali to plan the direction of LPD development towards technological aspects, while future studies can explore this conceptual framework in different regions or countries with different microfinance institutions, organizational maturity levels, and cultural contexts, thus providing new insights into the flexibility and generalisability of this model.
Pemberdayaan Koperasi Serba Usaha di Kecamatan Tampaksiring Melalui Penguatan Financial Literacy Dewi, Luh Gede Krisna; Ariyanto, Dodik; Penindra, I Made Dwi Budiana; Aksari, Ni Made Asti
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Volume 5 Nomor 1 Tahun 2025 (Maret)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i1.4915

Abstract

The Banjar Malet Multi-Business Cooperative in Manukaya Village is one of the cooperatives that has the potential to increase community empowerment around the Tampaksiring Gianyar District. This cooperative has great potential with 276 members, but still requires improvements in governance and human resource capabilities, especially regarding financial literacy, credit analysis, and the use of information technology in cooperative operations. The aim of this Community Service is to accelerate the spread of science and technology to the community, especially increasing financial literacy, cooperative management, and the use of information technology in cooperative management. The method of service activities is carried out through socialization, training, application of technology and mentoring, as well as evaluation for program sustainability. The results of the activity show that there is an increase in cooperative managers' understanding of financial literacy, analysis of credit provision, and the application of technology in the form of increased knowledge of using Excel in preparing cooperative reports. At the evaluation stage, it was discovered that this Community Service activity was successful in improving the human resource capabilities of cooperative managers and improving the quality of cooperative governance for the better.
ANALYSIS OF FINANCIAL PERFORMANCE AND COMPANY SHARES BEFORE AND AFTER SEASONED EQUITY OFFERINGS Susilo, Bintang Arhya Wisesha; Ariyanto, Dodik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.712

Abstract

Seasoned Equity Offerings (SEO) is a company strategy to increase capital by issuing new shares to existing investors. The goal of this study is to evaluate the financial success of the corporation prior to and following search engine optimization (SEO) by examining indicators such as current ratio, debt to equity ratio, return on assets, price to book value, and stock returns. This research uses secondary data from 76 companies listed on the Indonesia Stock Exchange (BEI) that carried out SEO in the 2017-2021 period. Data were analyzed using descriptive statistics, the Kolmogorov-Smirnov normality test and the Wilcoxon Signed Rank Test to see notable differences between financial performance and stock performance before and after SEO. The research results show that there are significant differences in the proxies for current ratio, dept to equity ratio, price to book value and stock returns after SEO, but there are no significant differences in the proxies for return on assets.
Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model Widyari, Nyoman Yudha Astriayu; Ariyanto, Dodik; Suprasto, Herkulanus Bambang; Suputra, I Dewa Gede Dharma
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v8i2.21746

Abstract

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.
Pengaruh Struktur Kepemilikan Saham, Profitabilitas, Dan Leverage Terhadap Pengungkapan Corporate Social Responsibility Pramita, I Gusti Ayu Putu Inten Nanda; Ariyanto, Dodik
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 5 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10526487

Abstract

The implementation of corporate social responsibility become a global trend, along with concern from people for the company’s social environment. The purpose of this study is to determine the effect of management ownership, foreign ownership, profitability, and leverage on corporate social responsibility disclosure during covid-19. This research was conducted on the IDX. The sampling method used purposive sampling. 17 property and real estate companies listed on IDX for 2020-2021 period were meet the research criteria with total 34 of observations. Data analysis technique were used multiple linear analysis. The result of this study showed management ownership, foreign ownership and profitability have no effect on Corporate Social Responsibility Disclosure. Leverage have significant effect on Corporate Social Responsibility Disclosure.
PENGARUH GREEN ACCOUNTING DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Kadek Meira Pertiwi; Dodik Ariyanto
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.08.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.i08.p02

Abstract

Salah satu faktor yang dapat memengaruhi investor terhadap suatu bisnis adalah nilai perusahaannya. Nilai perusahaan yang tinggi menciptakan investor lebih yakin dengan keberhasilan perusahaan. Tujuan dari riset ini ialah untuk mengetahui pengaruh green accounting dan struktur modal terhadap nilai perusahaan dengan Good Corporate Governance sebagai pemoderasi. Perusahaan yang terdaftar di BEI dalam sektor basic materials dari 2021 hingga 2023 menjadi fokus riset ini. Dengan mempergunakan purposive sampling, diperoleh 204 observasi. Data dianalisis mempergunakan Moderated Regression Analysis (MRA). Penelitian ini memperoleh hasil bahwa green accounting dan struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan. Good Corporate Governance memperkuat pengaruh green accounting dan struktur modal terhadap nilai perusahaan. Riset ini memberi dukungan teoritis untuk teori legitimasi dan teori keagenan, khususnya yang berkaitan dengan Good Corporate Governance. Saat menciptakan keputusan investasi, investor dapat mempergunakan temuan studi ini untuk menjadi pertimbangan, gambaran, dan lebih memahami nilai perusahaan, green accounting, struktur modal, dan Good Corporate Governance.   One factor that can influence investor toward a business is its firm value. High firm value make investor more comfortable with a company success The purpose of this study aims to determine the effect of green accounting and capital structure on firm value with Good Corporate Governance as a moderator. Companies listed on the Indonesia Stock Exchange in the basic materials sector from 2021 to 2023 were focus of this study. By using purposive sampling, 204 observations were obtained. The data was analysed using Moderated Regression Analysis (MRA). This study found that green accounting and capital structure has a significant negative effect on firm value. Good Corporate Governance strengthens the effect of green accounting and capital structure on firm value. This study provides theoretical support for legitimacy theory and agency theory, especially those related to Good Corporate Governance. When making investment decisions, investors can use the findings of this study to consider, describe, and better understand firm value, green accounting, capital structure, and Good Corporate Governance.
NIAT BELAJAR MENGGUNAKAN SOFTWARE AKUNTANSI Ni Luh Made Sri Kusmira; Dodik Ariyanto; I Wayan Suartana; Gede Juliarsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.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.i09.p05

Abstract

Pembelajaran mengenai software akuntansi sangat krusial bagi mahasiswa akuntansi untuk menghasilkan lulusan berdaya saing tinggi di pasar kerja. Penelitian ini membuktikan hubungan dari persepsi kegunaan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy pada niat belajar software akuntansi. Data primer dikumpulkan dari 241 mahasiswa pada program sarjana akuntansi di FEB Unud angkatan 2021 dan 2022 melalui kuesioner, kemudian dianalisis menggunakan SmartPLS 4.0. Temuan ini membuktikan adanya efek yang positif dari persepsi pemanfaatan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy secara signifikan pada niat belajar mahasiswa. Hasil studi ini dapat diartikan yakni semakin tinggi keyakinan mahasiswa terhadap manfaat dan kemudahan software, semakin positif sikap mereka, semakin kuat dukungan sosial, dan semakin tinggi kepercayaan diri dalam mengoperasikan komputer, maka semakin besar niat mereka untuk mempelajari teknologi akuntansi. Implikasi penelitian ini menekankan pentingnya integrasi kurikulum dan strategi pembelajaran yang mendukung pengembangan kompetensi digital mahasiswa akuntansi untuk menghadapi tuntutan dunia kerja modern.Learning accounting software is essential for accounting students to produce highly competitive graduates in the job market. This study investigates the relationship between perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy on students’ intention to learn accounting software. Primary data were collected from 241 undergraduate accounting students from the 2021 and 2022 cohorts at the Faculty of Economics and Business, Udayana University, using questionnaires and analyzed with SmartPLS 4.0. The findings reveal that perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy all have a significant positive effect on students’ intention to learn. These results imply that the higher the students’ confidence in the benefits and usability of the software, the more positive their attitude, the stronger the social support, and the greater their confidence in using computers, the stronger their intention to study accounting technology. This research highlights the importance of integrating curriculum and learning strategies that foster digital competence among accounting students to meet the demands of the modern workforce.
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 Irmansyah . 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 Mita Miati, Ni Luh Putu Mita 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 Danis Amara Santi 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 Nur Azizah, Laila Nyoman Agus Putrawan Nyoman Tryadi Kusuma Yudha Oki Meke Frank Parasti, Gema 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 Taya, Liora Vebyeta Listiani Wangsa, I Wayan Murlanda Widyari, Nyoman Yudha Astriayu Zeykisan Perangin-angin