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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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PENERAPAN GOOD GOVERNANCE, TOTAL QUALITY MANAGEMENT, LOCUS OF CONTROL, TIME BUDGET PRESSURE SEBAGAI PREDIKTOR KINERJA AUDITOR INTERNAL Dewa Ayu Rahayu Widasari; Dodik Ariyanto
E-Jurnal Akuntansi Vol 18 No 1 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to analyze the effect of the application of good governance, total quality management, locus of control, time budget pressure as a predictor performance of internal auditors. This research was conducted at the office of PT. Bank BRI Regional Office Denpasar that has thirteen branch offices with 65 of internal auditors as samples through the method of sample saturated. The data collection is done by distributing questionnaires and analyzed with multiple linear regression techniques. Test Results f variable implementation of good governance, total quality management, locus of control, time budget pressure effect on the performance of internal auditors. T test results showed that good governance, total quality management, locus of control has positive influence on the performance of internal auditors, while the time budget pressure negatively affect the performance of internal auditors at Bank BRI Regional Office of Denpasar.
Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay Ni Putu Shinta Oktaviani; Dodik Ariyanto
E-Jurnal Akuntansi Vol 27 No 3 (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.i03.p19

Abstract

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay
Analisis Faktor-Faktor yang Mempengaruhi Penggunaan Sistem Informasi Pada Kinerja Karyawan BPR Lestari di Denpasar Ni Komang Trijayanti; Dodik Ariyanto
E-Jurnal Akuntansi Vol 25 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.v25.i02.p10

Abstract

Companies in implementing information systems technology must pay attention to the extent to which the success of the system has a positive impact on improving the performance of individuals and organizations. The purpose of this study is to analyze the factors that influence the use of information systems on employee performance. This research was conducted at PT BPR Sri Artha Lestari in Denpasar with 45 employees as respondents. Data analysis technique used is multiple linear regression analysis. Based on the analysis result found that social influence and perceived ease of use have positive effect on perceived usefulness. Computer self efficacy and facilitation conditions positively affect perceived ease of use. Social influence, perceived usefulness, and perceived ease of use have a positive effect on attitudes toward the use of information systems. Perceived usefulness has a positive effect on employee performance, attitudes toward the use of information systems have no effect on employee performance. Keywords: information systems, use of information systems, employee performance
KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Luh Putri Swandewi; Dodik Ariyanto; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 19 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

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Abstract

The success of an accounting information system in managing village finances is very important to note. Good-bad performance of an information system can be seen through user satisfaction. User satisfaction will improve the productivity, efficiency and effectiveness of reporting organization in using information systems. The purpose of this research is to assess the success of using Accounting Information System (SIA) by using DeLone & McLean Model (1992). The population of this research is all of LPD in Buleleng Regency. The sample used purposive sampling, with sampling criterion that is LPD which has amount of asset rank 30 biggest in Buleleng Regency. The questionnaires are returned and are worth to be processed as many as 90 questionnaires. Data analysis technique used is multiple linear regression. The results showed that the top management support positively affect the satisfaction of SIA users in LPD Buleleng Regency, the quality of the system has a positive effect on the satisfaction of SIA users in LPD Buleleng District, and the quality of information positively affect the satisfaction of SIA users in LPD Buleleng District.
Penggunaan Sistem Informasi dan Kinerja Karyawan Dewa Ngakan Gede Galang Manacika; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 6 (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.i06.p09

Abstract

The study of various factors that influence the use of information systems on the performance of village credit institution (LPD) employees is the focus of this research. This research was chosen to be conducted in Gianyar Regency. The population in the study included all LPD employees in Gianyar who were registered with the Gianyar Village Credit Empowerment Institute (LPLPD) and obtained a sample size that met the criteria of 126 respondents. Multiple linear regression analysis is the chosen analytical technique. The findings obtained based on the analysis of respondents' answers show that Social influence significantly influences perceived usefulness, facilitating and Computer self-efficacy has a significant effect on perceived ease of use, Perceived usefulness and Perceived ease of use have a significant positive effect on the attitude of using information systems, and Attitudes of using information systems have a significant effect on employee performance. Keywords: Social Influence; Computer Self Efficacy; Perceived Usefulness; Perceived Ease of Use
Pengaruh Penggunaan SIMRS dan Kesesuaian Tugas Pada Kinerja Karyawan di RSUD Wangaya Kota Denpasar Ni Made Ayu Maya Puspita; Dodik Ariyanto
E-Jurnal Akuntansi Vol 24 No 3 (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.i03.p07

Abstract

Kinerja karyawan merupakan tingkat keberhasilan seseorang dalam melaksanakan tugas sesuai dengan target yang ditentukan. Kinerja karyawan dipengaruhi faktor penggunaan sistem informasi dan kesesuaian tugas. Kesehatan menjadi penting dalam perkembangan saat ini sehingga rumah sakit menggunakan sebuah sistem yang disebut dengan SIMRS. Penelitian ini dilakukan di RSUD Wangaya Kota Denpasar. Jumlah responden yang digunakan sebanyak 43 responden yang dipilih menggunakan teknik purposive sampling dengan kriteria yaitu tidak karyawan pengguna SIMRS secara keseluruhan di RSUD Wangaya Kota Denpasar dan karyawan pengguna SIMRS yang berhubungan dengan sistem transaksi keuangan pada RSUD Wangaya Kota Denpasar. Metode pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil akhir penelitian menyatakan bahwa adanya pengaruh positif antara variabel perceived usefulness pada penggunaan sistem informasi, perceived ease of use pada penggunaan sistem informasi, karakteristik tugas pada kesesuaian tugas, karakteristik teknologi pada kesesuaian tugas, penggunaan sistem pada kinerja karyawan, dan kesesuaian tugas pada kinerja karyawan.
Religusitas Memoderasi Pengaruh Karakteristik Internal dan Eksternal Perilaku Dysfunctional Audit di Kantor Akuntan Publik I Gusti Made Jhista Wiguna; Dodik Ariyanto
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p06

Abstract

The aim of this research is to analyze the role of religiosity in moderating internal locus of control, professional commitment, and time budget pressure on the dysfunctional behavior of auditors at the Bali Province Public Accounting Firm. Data collection was carried out using a questionnaire. The number of samples used was 57 auditors with a saturated sampling method. The data analysis technique in this research uses the PLS-SEM approach with the help of SmartPLS version 4. Based on the results of hypothesis testing, it was found that internal locus of control and professional commitment had a negative influence on dysfunctional audit behavior. Meanwhile, time budget pressure has a positive effect on dysfunctional audit behavior. The results of the moderation effect test show that religiosity is able to strengthen the influence of professional commitment on dysfunctional audit behavior. However, internal locus of control and time budget pressure are unable to moderate the influence of dysfunctional audit behavior. Keywords: internal locus of control; professional commitment; time budget pressure; religiousity; dysfunctional audit behavior
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.
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