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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak JIA (Jurnal Ilmiah Akuntansi) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Bisnis dan Kewirausahaan International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi

I Gde Ary Wirajaya

Fakultas Ekonomi Dan Bisnis Universitas Udayana

Author-ID : 2942991

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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

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.

MENGUAK KONSEP HARGA DAN LABA DI BALIK TRANSAKSI BANTEN Ni Ketut Suryani; I Gusti Ayu Nyoman Budiasih; I Putu Sudana; I Gde Ary Wirajaya
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.21

Abstrak - Menguak Konsep Harga dan Laba di Balik Transaksi BantenTujuan Utama - Riset ini bertujuan untuk menguak konsep harga dan laba di balik budaya transaksi banten yang dilakukan oleh kelompok etnik keagamaan.Metode – Riset ini menggunakan etnografi sebagai metode. Pihak produsen dan konsumen banten menjadi informan pada penelitian ini.Temuan Utama - Konsep dasar Hindu yang dituangkan pada sloka bhagavad gita dijadikan dasar untuk menentukan harga banten. Laba bagi informan terkonsep sebagai “rasa” bahagia dan karma. Kebahagiaan karena setiap pihak telah menjalankan tugasnya serta terbebas dari karma yang mengikatnya.Implikasi Teori dan Kebijakan – Konsep bhagavad gita bisa dikombinasikan dengan teori penetapan harga jual produk secara konvensional agar lebih holistik. Konsep ini dapat digunakan oleh pengusaha yang memiliki jiwa spiritual Hindu saat membangun bisnis.Kebaruan Penelitian – Riset ini menjadi jembatan antara nilai spiritualitas dan materialitas dalam berbisnis, khususnya dalam perspektif agama Hindu. Abstract - Revealing the Concept of Price and Profit Behind “Banten” TransactionsMain Purpose - This research aims to uncover the concept of price and profit behind the culture of “banten” transactions by religious, ethnic groups.Method – This research uses ethnography as a method. The producers and consumers of “banten” became informants in this study.Main Findings - The basic Hindu concept, as outlined in the “bhagavad gita” verse, is used as the basis for determining the price of offerings. Profit for the informants is conceptualized as a "feel" of happiness and karma. Happiness has happened because each party has carried out their duties and is free from the karma that binds them.Theory and Practical Implications – The “bhagavad-gita” concept can be combined with conventional product pricing theory to make it more holistic. This concept can be used by entrepreneurs who have a Hindu spiritual soul when building a business.Novelty - This research is a bridge between the values of spirituality and materiality in doing business, especially in Hinduism.

Implementation of Good Governance in Komodo National Park Management: A Case Study I Gde Sudiartha; I Putu Sudana; Anak Agung Ngurah Bagus Dwirandra; I Gde Ary Wirajaya
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2021.v16.i02.p08

This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation, interviews, and documentation. The results revealed that the Komodo National Park applies the principles of good governance, transparency, accountability, responsibility, independence, and fairness. Study findings also contribute benefits, ideas, and studies, which provide reference for and contribution to the management and stakeholders in conducting governance roles, especially for National Park management. Keywords: good governance, management, national park

REAKSI PASAR ATAS PENGUMUMAN CORPORATE GORVERNANCE PERCEPTION INDEX (Studi Peristiwa di Bursa Efek Indonesia) I GDE ARY WIRAJAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 6 No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.826 KB)

Corporate governance perception index (CGPI) is a research project ongrading good corporate governance in Indonesia. This program is expected topositively influenced investors’ confidence to invest. This research examinesmarket reaction by detecting market reaction differences between high-rankand low-rank companies around the date of CGPI announcement in 2006 –2008 through seven days of observation.This research was conducted in Indonesia Stock Exchange. Sampleconsisted of 52 companies which were drawn using purposive samplingmethod. Data were analyzed using descriptive, statistic, and sensitivityanalysis. Result showed that market reacted to CGPI announcement, whichwas demonstrated by abnormal return and changes of stock traded volumearound the date of CGPI announcement. There was no significant differenceabout market reaction between high and low rank companies on CGPI during2006 – 2008. This implies that investors have not considered CGPI properly instock market transactions.

HERMENEUTIKA DALAM INTERPRETIVE PARADIGM SEBAGAI METODOLOGI PENELITIAN AKUNTANSI I GDE ARY WIRAJAYA
Jurnal Ilmiah Akuntansi dan Bisnis Vol 7 No 1 (2012)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.091 KB)

Previous researches have discussed mainly about technical and clerical aspects of accounting. This condition has limited the true knowledge of social and organizational role of accounting application. In the context of accounting research in Indonesia, this development is important due to the high variability degree of customs, culture, and religious. It might reflect the true reality and phenomenon in a real depth. Thus it is expected for accounting researchers in Indonesia accept research methodology developed in sociology and anthropology. This article aims to describe in depth the hermeneutic methodology in interpretive paradigm in accounting research.

Work Cultural-Life Balance: A Phenomenological Study of Balinese Female Accountant in the Banking Sector Putu Kemala Vidyantari; I Putu Sudana; I Gde Ary Wirajaya; Herkulanus Bambang Suprasto
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p04

This research covers deep understanding about how Balinese women deal on being an accountant in banking industry amidst their responsibilities in the cultural traditions. This research is a qualitative research with phenomenological approach. The purpose of this research is to interpret the experiences of Balinese women who work as an accountants in the banking sectors, in serving a dual roles and under what conditions they interpret it. Expansionist theory is used as a theoretical lens in interpreting the themes that arise in this study, after extracting its meaning. Data collection was acquired through in-depth interviews with three informants. Then, the data was analysed using Interpretative Phenomenology Analysis (IPA). The analysis showed four themes that emerged from the meaning of the subject’s experiences. There are four themes in this study, including joyful living, blessing, self-proud, and time management. Time management is one theme that emerges beyond concepts dictated in expansionist theory. Keywords: Balinese women, banking accountant, work cultural-life

Akuntabilitas Akuntan Perempuan-Karir Bali: Sebuah Studi Fenomenologi Yeyen Komalasari; I Gde Ary Wirajaya; Maria Mediatrix Ratna Sari
Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

This study aims to understand how Balinese career women harmonize accountability practices. The study uses the interpretive paradigm and phenomenological approach to obtain a description of individual meaning and behavior comprehensively. The key informants in this study were women who were in the pragmatic endurance phase, i.e., the middle of their career in which they face a commitment to maintain a balance between their professional, community and personal or domestic life. The results showed that the multiple roles of Balinese career women were sourced from their self-owned accountability. Keywords: Balinese career women, accountability practices, self-accountability

Gender Memoderasi Pengaruh Love of Money Terhadap Tax Evasion Tendency Maria Mediatrix Ratna Sari; I Gde Ary Wirajaya; Ni Luh Supadmi
Jurnal Ekonomi Kuantitatif Terapan 2019: Vol. 12, No.2, Agustus 2019 (pp. 111-247)
Publisher : Universitas Udayana

The purpose of this study was to examine the effect of love of money on tax evasion tendency with gender as moderating. The population in this study is the Udayana University Masters of Accounting. Sample selection with nonprobability sampling method with purposive sampling technique, obtained 184 respondents. Data collection using a questionnaire. Data were analyzed using Moderated Regression Analysis (MRA). The results show that love of money has a positive effect on tax evasion tendency, and gender is able to moderate the effect of love of money on tax evasion tendency. This study provides evidence and empirical support from tax moral theory and gender role theory related to ethical views on tax evasion tendency, the nature of love of money and gender as moderating.

EVALUASI KEBERHASILAN DAN PENERIMAAN SISTEM KEUANGAN DESA MENGGUNAKAN MODEL TERINTEGRASI DI KABUPATEN TABANAN Ni Wayan Nova Apsari; I Gusti Ngurah Agung Suaryana; I Gde Ary Wirajaya; Maria Meiatrix Ratna Sari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.01.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

This study aims to evaluation the success and acceptance of Siskeudes in Tabanan Regency using an integrated model (Built with the Delone and Mclean ISSM, UTAUT and HOT Fit). Variables in this study are human factors, technological factors, organizational factors, behavioral intentions, user satisfaction and net benefits. The study was conducted by distributing questionnaire links through the Whatsapp group of Siskeudes Operator Tabanan Regency. The method of determining the sample in this study was carried out by census in order to obtain 131 Respondents. The data analysis technique used Structural Equation Model (SEM) with Amos 16.00 software. The results showed that technology factors affect user satisfaction, user satisfaction affects net benefits, there is a compatibility relationship between humans and technology, humans and organizations and technology and organizations. However, human factors, technological factors and organizational factors have no effect on the intention to use Siskeudes. User intentions have no effect on user satisfaction and Net Benefit. The lack of user intention is because Siskeudes is a mandatory application so that it becomes a demand and routine in managing village finances.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN FINTECH LENDING PADA GENERASI MILENIAL Ni Putu Aprilianti Tirta Dewi; I Ketut Yadnyana; Gerianta Wirawan Yasa; I Gde Ary Wirajaya
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.11.NO.05.TAHUN.2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Loan-based fintech systems (fintech lending) allow users to apply for loans online and provide small loan interest, even some fintech lending frees users from loan interest. This study aims to obtain empirical evidence regarding the determinants of the use of fintech lending in the millennial generation amid the increasingly rapid development of digital technology-based information systems in various fields. This study uses a quantitative approach. The data used in this study is primary data, namely through a survey method to respondents who are millennials in the province of Bali with a total of 400 respondents spread across nine regencies/cities in the province of Bali obtained by purposive sampling technique. Furthermore, the data obtained were processed using the SEM-PLS statistical tool. The results show that the perceived benefits of fintech lending system users, economic benefits, transaction speed, and convenience have a positive effect on the use of fintech lending. Meanwhile, the perception of risk perceived by fintech lending users, financial risk, security risk, and operational risk has a negative effect on the use of fintech lending. The results of this study confirm the Theory of Reasoned Action (TRA) in terms of attitudes towards individual behavior on the influence of subjective norms and user acceptance of an information system that will affect individual interest in using information technology.

Co-Authors Amadeus Vincent Reziario Nugraha Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Bagus Dwirandra Anggi Anggita Putri Anggi Anggita Putri Ayu Karlina Desi Ratnadewi Dewa Ayu Dyah Prema Gandhi DODIK ARIYANTO Elli Arifah Febryanto Hardianus Magung Friska Frilisia Gerianta Wirawan Yasa Herkulanus Bambang Suprasto I Dewa Gede Suryawan I Gde Sudiartha I Gede Yoga Trisna Widya I Gusti Ayu Agung Pramesti Pramana Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Agung Suaryana I Gusti Ngurah Agung Suaryana I Kadek Agus Diantara I Ketut Sujana I Ketut Yadnyana I Komang Adi Sastrawan I Komang Gede Darma Putra Sadia I Komang Septiadi Putra I Komang Sutrisna Adi Natha I Putu Novan Anggayana I Putu Sudana I Wayan Ade Arimbawa Ida Ayu Ary Putri Adnyani Ida Ayu Mas Indira Pramesti Ida Ayu Radha Arestantya Ida Bagus Baskara Jero Komang Hita Wasana Kadek Novia Suastyani Kadek Trisna Wulandari Kadek Utami Kusumaningsih Katharina Yuneti Khika Indira Putri Hermawan Korompis Luh Ade Dyah Pradnya Budi Luh Ade Kusuma Yanti Luh Anggi Jayastini Luh Komang Adhika Wijasari Luh Putri Wedayanti Made Gede Wirakusuma Made Oka Candra Andreana Maria Magdalena Ni Made Meilany Subadi Maria Meiatrix Ratna Sari Ngakan Putu Wahyu Pandu Dewanata Ni Kadek Dwi Anggreni Ni Kadek Irma Purwaningsih Ni Ketut Rasmini Ni Ketut Suryani Ni Komang Ayu Trikajayanti Ni Komang Cahyani Purnaningsih Ni Komang Febi Purnamiadi Ni Komang Shinta Rani Putri Ni Luh Putu Katrin Edelwis Ni Luh Supadmi Ni Made Dwi Rina Ni Made Gayatri Wulantari Ni Made Madani Hapsari Ni Made Sasmita Dwi Utami Ni Putu Aprilianti Tirta Dewi Ni Putu Ayu Bawantari Ni Putu Ayu Utariyani Ni Putu Melia Astuti Ni Putu Reni Arisanthi Ni Putu Santhi Puspita Sari Ni Putu Sri Harta Mimba Ni Wayan Nova Apsari Nyoman Dewi Ayu Ratih Arya Dewanti Nyoman Etia Rahayu Putri Setyastrini Putu Agoes Suanthara Putu Ari Raditya Putu Claudia Tamara Putri Putu Febby Candra Lestari Putu Friska Devi Lionita Putri Putu Iin Sulistyawati Putu Kemala Vidyantari Putu Ratih Natawirani Putu Ryan Sutha Negara Rai Dwi Andayani W Sinta Arya Udayani Teresia Arta Pangestu Yeyen Komalasari

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