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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Journal Of Business, Finance, and Economics (JBFE) International Journal of Management Research and Economics International Journal of Economics, Commerce, and Management Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business E-Jurnal Akuntansi
Ni Ketut Lely Aryani Merkusiwati
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Motivasi, Ekspektasi Pendapatan dan Pemahaman Akuntansi Terhadap Minat Berwirausaha Mahasiswa Sarjana Akuntansi FEB UNUD Kadek Pandi Juliadi; Ni Ketut Lely Aryani Merkusiwati
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6602

Abstract

Entrepreneurial interest is an innate desire to start one's own business, then the principles, skills, and actions of an entrepreneur in facing difficulties in pursuing opportunities, risks, and rewards are the subjects of entrepreneurship. Motives, income expectations, and familiarity with accounting are some of the variables that influence a person's likelihood of pursuing entrepreneurial interests. The purpose of this study was to determine the relationship between accounting knowledge, accounting motivation, and income expectations with the level of entrepreneurial interest among undergraduate accounting students at the Faculty of Economics and Business, Udayana University. A total of 165 participants in this study were selected using a purposive sampling technique. We conducted a multiple linear regression study. Factors such as income expectations and motivation, not accounting expertise, influence students' interest in starting their own companies, according to the study. The findings of this study can provide an overview of the level of entrepreneurial curiosity among students. To help reduce the unemployment rate among undergraduate graduates, the findings of this study can be used by the FEB Unud campus to disseminate information about entrepreneurship in an effort to arouse students' interest and inspire them to pursue it.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
The Effect of Information Technology Sophistication, Top Management Support, and Personal Capability on Accounting Information System Performance in Cooperatives : (A Case Study on Savings and Loan Cooperatives in Badung Regency) I Komang Jinarta; Ni Ketut Lely Aryani Merkusiwati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i4.401

Abstract

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.
The Influence of Taxpayer Awareness, Service Quality, Compliance Cost on Motor Vehicle Taxpayer Compliance at Sidoarjo Rozakwaty, Olivia Nuraini; Ni Ketut Lely Aryani Merkusiwati
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Pajak Kendaraan Bermotor menyumbang hampir setengah, yaitu sebesar 42,3% dari seluruh pendapatan yang diperoleh Provinsi Jawa Timur pada tahun 2023. Dengan angka tersebut, jenis pajak ini menjadi penyumbang terbesar dalam total PAD Jawa Timur. Mendapat informasi tentang bagaimana Wajib Pajak di Sidoarjo mendapat pencerahan tentang perannya sebagai wajib pajak, mutu pelayanan di Kantor SAMSAT Sidoarjo, dan biaya pengorbanan untuk patuh pajak memengaruhi taraf ketaatan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT Sidoarjo adalah target dari penelitian ini. Pengumpulan data dari sampel dikumpulkan secara luring dengan langsung ke Kantor SAMSAT Sidoarjo dan bertemu dengan subjek sampel penelitian. Seratus data dari responden dikumpulkan dan ditabulasi dengan SPSS 25. Temuan dari penelitian ini membuktikan bahwa Tingkat Ketaatan Wajib Pajak Kendaraan Bermotor di Sidoarjo banyak mendapat kontribusi secara berbanding lurus oleh Kesadaran Wajib Pajak dan Kualitas Pelayanan, namun mendapat pengaruh secara negatif dan signifikan oleh Biaya Kepatuhan
Co-Authors A. A. Istri Agung Mahaningrum A.A. Ari Chintya Dewi Anak Agung Ngurah Krisnadeva Cokorda Istri Putra Nirajenani Dadi Sugiarto Liman Desak Putu Kartika Rosiana Dewi Dewa Gede Agung Basudewa Gek Ayu Putu Intan Permata Dewi Gusti Ayu Raisa Ersania I Gede Ari Wiguna Prastya I Gusti Agung Ayu Pritha Cinantya I Gusti Agung Ayu Ratih Prabasari I Gusti Agung Sri Mustika Putra I Gusti Ayu Eka Damayanthi I Gusti Ayu Ira Puspitadewi I Gusti Lanang Ngurah Dwi Cahyadi Putra I Gusti Ngurah Agung Suaryana I Ketut Sujana I Ketut Suryanawa I Komang Jinarta I Made Gilang Hartana I Made Indra Pratama I Made Lopa Rustiana I Nyoman Toni Artana Putra I Nyoman Toniarta Ida Bagus Komang Wiryadana Kadek Adysti Ulandari Kadek Ayu Windaswari Kadek Pandi Juliadi Komang Ayu Tri Handayani Komang Devi Methili Purnajaya Made Dwi Ananda Suryani Made Ratih Baskaraningrum Maria Florida Sagho Ni Kadek Dwi Putri Antari Ni Kadek Karisma Dewi Ni Ketut Ayu Febriyanthi Ni Ketut Riski Agustini Ni Luh Made Ayu Widhiari Ni Made Ampriyanti Ni Made Windi Wijayanti Ni Putu Dita Darmayanti Ni Putu Eka Mahayani Ni Putu Krismayanti Ni Putu Mila Purwitasari Ni Putu Mitha Pratiwi Ni Putu Suratningsih Ni Wayan Krisnayanti Arwinda Putri Ni Wayan Sarasati Pramudia Wanami P Pande Putu Ditha Purnamasari Putu Eka Rahmayanti Putu Rosayanti Putu Shandya Maharani Putu Sita CrusytaDewi Rozakwaty, Olivia Nuraini Santi Krisna Dewi Trie Julianti Dewi Wayan Sugi Astana Yoanis Carrica Wijayanti