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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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Perubahan Peran Akuntan Manajemen Dalam Era Berbasis Internet Dengan Usia Sebagai Variabel Moderasi Anita Suryani; Dodik Ariyanto; Anak Agung Ngurah Bagus Dwirandra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p04

Abstract

This study aims to examine the effect of the application of Internet-Based Technology (TBI) on the perception of changes in the role of management accountants with user experience, education and age as moderating variables. This research is motivated by the rapid development of TBI which has an impact on the community, including management accountants. The research population is management accountants in Indonesia who are registered at the Indonesian Institute of Management Accountants (IAMI) with a total sample of 110 respondents. Research data is processed with the help of Smart PLS. The implementation of TBI can replace the role of management accountants in several of their functions, roles, tools and activities. Only the age variable has been shown to weaken the influence of the implementation of TBI on changes in the tools and activities of management accountants. Accounting science, both academically and professionally, needs to accommodate accounting staff in the TBI era. Keywords: Internet Based Technology; Perceptions of Changes in Management Accountants; User Experience; Education; Age
Faktor yang Mempengaruhi Akuntabilitas Laporan Keuangan Daerah dengan Kualitas Informasi sebagai Variabel Mediasi I Wayan Aditya Paramarta; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p03

Abstract

The research aims to analyze the factors that influence the accountability of local financial statements. The population in this study is the head and staff of the sub-division of accounting or in the central government of Badung Regency. The sampling technique in this research is to use the non probabilty sampling method with saturated sampling technique. The research sample is 29 Regional Organization of Badung Regency. The analysis technique in this study uses the path analysis technique. The results of the study are that the internal control system has a positive and significant effect on regional financial accountability and information quality. Human resource competence has a positive and significant effect on regional financial accountability and information quality. The quality of information has a positive and significant effect on regional financial accountability. Information quality is able to mediate the influence of internal control systems and resource competencies on regional financial accountability. Keywords: Accountability; Information Quality.
Persepsi Keadilan dan Ketidakpastian Lingkungan Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Ayunia Gina T. Marjana; Dodik Ariyanto
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p20

Abstract

This study aims to test and provide empirical evidence of the role of fairness perception that’s proxied with procedural fairness and distributive fairness, and environmental uncertainty in influencing the relationship of budgetary participation in budgetary slack. This research was conducted on 28 star hotels in Badung regency. The number of respondents used was 77 heads of departments selected using purposive sampling with respondent criteria head of accounting department, head of front office department, and head of food & beverages department who participated in budget and have occupied his position at least one year. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regression Analysis (MRA). The final results of the study suggest that procedural fairness and distributive fairness weaken the influence of budgetary participation on budgetary slack. While environmental uncertainty strengthens the influence of budget participation on budget slack. Keywords: Participative budgeting, procedural fairness, distributive fairness, environmental uncertainty, budgetary slack
Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment Gede Teguh Prasetya Muttiwijaya; Dodik Ariyanto
E-Jurnal Akuntansi Vol 27 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i02.p17

Abstract

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment
Evaluasi Keberhasilan dan Penerimaan Sistem Akuntansi Instansi Berbasis Akrual di Komisi Pemilihan Umum Kadek Shintya Rahayu Dewi Damayanthi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p03

Abstract

This study aims to test the success and acceptance of the Accrual-Based Agency Accounting System (SAIBA) by using an integration evaluation model from the combination of the UTAUT, Delone and McLean, and HOT-Fit models. The ten information variables used in this study are business expectancy, social influence, system quality, service quality, environment or service quality, interest, and net benefits. The population in this study were all users of SAIBA. Determining the research sample using all members of the population, namely the saturated sample by distributing questionnaires to 50 people from 10 work units within the General Election Commission in Bali Province. Hypothesis testing using Partial Least Square. The results showed that performance expectancy, business expectancy, social factors, information quality, system quality, and organizational environment had a positive effect on interest in using SAIBA. However, the quality of services and facilities has no effect on the interest in using SAIBA. Usage interest has a positive effect on net profit. Keywords: Success; Acceptance; SAIBA; Net Benefits.
Pengaruh Sasaran Audit Manajemen Sumber Daya Manusia Terhadap Kinerja Karyawan Zeykisan Perangin-angin; Dodik Ariyanto
E-Jurnal Akuntansi Vol 21 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2017.v21.i03.p11

Abstract

Audit manajemen Sumber Daya Manusia (SDM) merupakan salah satu bagian dari audit manajemen. Audit manajemen sumber daya manusia bertujuan untuk menilai dan mengevaluasi kinerja karyawan. Audit manajemen sumber daya manusia juga lebih terfokus terhadap pencarian informasi dan data permasalahan perusahaan dari sudut pandang sumber daya manusia, lebih spesifik menyangkut suatu permasalahan yang dapat menyebabkan kegagalan perusahaan serta memberikan masukan perbaikan/perubahan atas segala kekurangan/kelemahan yang terjadi pada kegiatan operasi sumber daya manusia yang diaudit. Kinerja karyawan dapat dipengaruhi oleh sasaran audit manajemen sumber daya manusia yakni perencanaan, rekrutmen, seleksi, orientasi dan penempatan serta pelatihan dan pengembangan. penelitian ini bertujuan untuk menguji pengaruh sasaran audit manajemen sumber daya manusia terhadap kinerja karyawan Hotel The Laguna A Luxury Collection Resort & SPA Nusa Dua Bali. Dalam penelitian ini yang menjadi sampel adalah seluruh karyawan yang memiliki jabatan seperti manajer, asisten manajer, supervisor yang sudah bekerja minimal satu tahun. Diproleh sebanyak 38 orang karyawan dengan metode purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner dan wawancara. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Penelitian ini menunjukkan hasil bahwa perencanaan tenaga kerja, rekrutmen dan seleksi berpengaruh terhadap kinerja karyawan sedangkan orientasi dan penempatan serta pelatihan dan pengembangan tidak berpengaruh terhadap kinerja karyawan.
Penggunaan Aplikasi Audit Tool and Linked Archive System oleh Kantor Akuntan Publik Ni Made Wirya Sri Shinta Paramita; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p01

Abstract

The Audit Tool and Linked Archive System (ATLAS) application is a tool that assists auditors in mastering and implementing auditing standards in channeling their professional services, so it is hoped that the audit quality will increase. The aim of this study was to determine the effect of perceived convenience, perceived usefulness and auditors' trust in the use of the ATLAS application in completing their assignments. Data sourced from distributing questionnaires with a total of 45 auditors as respondents. The sample selection used purposive sampling method and was analyzed using multiple linear regression analysis techniques. The results of this study are that perceived convenience has a significant effect on ATLAS applications, perceived usefulness has no effect on ATLAS applications, and trust has a significant and positive effect on ATLAS applications. Keywords: Perceived Ease of Use; Perceived Usefulness; Trust; ATLAS Application.
Pengaruh Tingkat Efisiensi, Risiko Kredit, dan Tingkat Penyaluran Kredit pada Profitabilitas Ni Putu Intan Puspita Dewi; Dodik Ariyanto
E-Jurnal Akuntansi Vol 24 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i02.p13

Abstract

Profitabilitas merupakan hal yang sangat penting diperlukan oleh perusahaan untuk menjamin apakah keuntungan yang ditargetkan dalam beberapa periode telah tercapai. Profitabilitas mencerminkan kinerja yang baik dari perusahaan. Tingkat profitabilitas tercermin dari laba perusahaan. Bank perlu menjaga profitabilitas yang tinggi, prospek usaha yang berkembang, dan membagikan dividen dengan baik agar kinerjanya dinilai bagus. Penelitian ini bertujuan untuk mengetahui apakah tingkat efisiensi (BOPO), risiko kredit (NPL), dan tingkat penyaluran kredit (LDR) berpengaruh pada profitabilitas (ROA) pada perusahaan perbankan swasta di Bursa Efek Indonesia 2014-2016. Penelitian ini dilakukan pada perusahaan perbankan swasta yang terdaftar di Buersa Efek Indonesia 2014-2016. Jumlah sampel yang diambil sebanyak 34 perusahaan, dengan metode purposive sampling. Teknik analisis penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa tingkat penyaluran kredit berpengaruh positif terhadap profitabilitas. Kemudian tingkat efisiensi dan risiko kredit berpengaruh negatif terhadap profitabilitas. Kata kunci: Tingkat Efisiensi, Risiko Kredit, Tingkat Penyaluran Kredit, Profitabilitas.
Good Corporate Governance Memoderasi Pengaruh Corporate Sosial Responsibility dan Penerapan Green Accounting terhadap Kinerja Keuangan Ni Made Somo Misutari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 31 No 12 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i12.p03

Abstract

The Covid-19 pandemic situation in Indonesia has caused many social responsibility programs that have been planned to be held in 2020 to be delayed. This condition requires companies to design adaptive and innovative CSR programs to respond to the needs of the community. The purpose of this research is to determine the influence of Corporate Social Responsibility (CSR) and the application of green accounting on the company's financial performance and to know the role of Good Corporate Governance (GCG) in strengthening the influence of Corporate Social Responsibility on the company's financial performance. The population in this study are all Green Industry Award-Winning companies listed on the Indonesia Stock Exchange year 2017-2019. The data analysis technique used Moderated Regression Analysis (MRA) with the IBM SPSS Statistics 20 program. The results showed that Corporate Social Responsibility and the interaction of Corporate Social Responsibility with Good Corporate Governance had a positive and significant effect on financial performance. The application of Green accounting has no significant effect on financial performance. The results also show that GCG is a type of all moderation (quasi moderation). Keywords : CSR; Green Accounting; GCG; Financial Performance.
ASOSIASI ANTARA UKURAN PERFORMA AKUNTANSI DAN RETURN SAHAM: SUATU PENGUJIAN TERHADAP HIPOTESIS SIKLUS KEHIDUPAN PERUSAHAAN Daniel Eka Prasetya; Dodik Ariyanto
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study aims to test the market response to the accounting performance information as well as the implications of the corporate life cycle theory on it. The data this study is all the company's manufacturing listed on the Indonesian Stock Exchange from 2009 to 2014. The samples were done purposively. The research variables include the cumulative abnormal return as the dependent variable and unexpected earnings, unexpected capital expenditures and sales growth as independent variables. Grouping the company to a company's life cycle by using age, capital expenditure and sales growth as a predictor. Based on the results of statistical tests earnings unexpected have a positive effec on stock returns and responded differently throughout the life cycle of the company. Results of statistical tests appropriate level of the corporate life cycle showed Unexpected capital expenditure and sales growth responded differently throughout the life cycle of the company. The overall study results showed earnings Unexpected, Unexpected capital expenditure and sales growth is a function of the corporate life cycle.
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