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All Journal Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Journal of Tourism Economics and Policy Transekonomika : Akuntansi, Bisnis dan Keuangan Journal Of Business, Finance, and Economics (JBFE) East Asian Journal of Multidisciplinary Research (EAJMR) Journal Research of Social Science, Economics, and Management International Journal of Management Research and Economics Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Commerce, and Management E-JURNAL AKUNTANSI E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ni Made Adi Erawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

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Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ni Putu Ayunda Prihantini; I Ketut Yadnyana; I Ketut Sujana; Ni Made Adi Erawati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
PENGARUH MOTIVASI, BIAYA PENDIDIKAN DAN LAMA PENDIDIKAN PADA MINAT MAHASISWA AKUNTANSI MENGIKUTI PPAK Mayma Berlinasari; Adi Erawati
E-Jurnal Akuntansi Vol 21 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

Accounting Profession Education (PPAk) is very important for students majoring in accounting, because PPAk can contribute to being a professional accountant. This study aims to determine the effect of motivation quality, career motivation, economic motivation, education cost and long education on interest accounting student following the accounting profession education (empirical study on accounting students s1 program Faculty of Economics and Business, University Udayana). The sample was 65 respondents to the sampling method used nonprobality sampling with purposive sampling technique. Data collection methods used were questionnaires. Data analysis technique used is multiple linear regression analysis to test the hypothesis. Based on the results of the analysis can be concluded that the motivation variable quality, career motivation and positive influence on economic motivation of student interest in accounting follows the Accounting Profession while variable tuition fees and length of education negatively affect the interests of accounting students to follow Accounting Profession.
PENGARUH UKURAN PEMERINTAH DAERAH, KEMAKMURAN, INTERGOVERNMENTAL REVENUE, TEMUAN DAN OPINI AUDIT BPK PADA KINERJA KEUANGAN Putu Riesty Masdiantini; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 14 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

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Abstract

The purpose of this study was to determine the effect of local government size, wealth, intergovernmental revenue, BPK audit findings and opinion on the financial performance of regency/city in Bali. The sample in this study was the regional government of 8 regencies and one city in the province of Bali with saturated sampling method. Data was collected by using nonparticipant observation method. Data analysis technique used was multiple linear regressions. The result of analysis showed that local government size and BPK audit opinion have significant and positive effect on the financial performance of the regency/city in Bali. On the other hand, other variables such as wealth, intergovernmental revenue and BPK audit findings do not affect financial performance of the regency/city in Bali.
PENGARUH PARTISIPASI PENGANGGARAN PADA KINERJA PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI candra maha prihantini; ni made adi erawati
E-Jurnal Akuntansi Vol 11 No 2 (2015)
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

Budgeting is a political process in which the public sector budget should be informed to the public to be criticized, discussed and given input. The porpused of the aim is to found determinend the effect of budget participation in the appereance of local government officials, as well as to determine the moderating effect of organizational commitment inbudgeting participation in the work of local government officials in the city governmentDenpasar. The Populations in this study amounted to sixteen offices in City GovernmentDenpasar with the respondent amounted to 68 peoples. Data collected by using a questionnaire. Method of determining the sample is purposive sampling by using certaincriteria in its collection. This study tested using moderation regression analysis with theprogram SPSS.The resultsof analysis show that budgetary participation and significantpositive effecst in the appereance of local government officials as well as the commitment tostrengthen the organization is able to moderate  of budget participation on the appereance of local government officials.
PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PENEKANAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI A.A Sagung Desy Pratami; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 15 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

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Abstract

This study aim to determine the effect of budgetary participation on budgetary slack with budget emphasis and environmental uncertainty as moderating variables in star hotels in Badung Regency. Three star hotels and above chosen as the study location because generally in hotels with that classification utilizing budget as a management tool. The research samples consist of 104 managers at 60-star hotels in Badung, with purposive sampling method. The analysis technique used is moderated regression analysis. The results indicate that there is positive and significant effect of budgetary participation on budgetary slack. The study also shows that the budget emphasis and environmental uncertainty positively moderate (strengthen) the effect of budgetary participation on budgetary slack.
PENGARUH RASIO KEUANGAN DAN NON KEUANGAN PADA KINERJA KEUANGAN PERBANKAN Ni Putu Lia Victoria; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 13 No 2 (2015)
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

National growth of a country, where economic development including, requiring the participation of financial institutions to finance the construction. Financial institutions have an important role in the development of the country, where financial institutions are needed as a financial institution or lending. Viewing of its important role, financial institutions are required to improve the ability to compete and watch the bank's financial performance. This study aims to determine the level of cash flows, debt management effectiveness, ROA, the level of outstanding loans, and the cost of corporate social responsibility on the financial performance of banks in IDX. Data collection methods used in this research is based on books and financial reports. The result of this study showed that the level of cash flows, the effectiveness of debt management, the level of outstanding loans, and the positive impact of CSR costs, while BOPO negative effect on the financial performance of banking companies listed on the Stock Exchange in 2009 -2013.
Impact of Board Size, Profitability, Public Ownership, and Media Exposure on CSR Disclosure Luh Ayu Sri Budiyani; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 34 No 5 (2024)
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.2024.v34.i05.p17

Abstract

CSR disclosure serves as a mechanism for companies to communicate their social and environmental impacts to stakeholders. This study investigates the correlation between profitability, public ownership, media exposure, and board size with CSR disclosure, grounded in legitimacy theory. Utilizing the purposive sampling method, the study examines 150 observations from food and beverage companies listed on the Indonesia Stock Exchange for 2018-2022 period. Data were analyzed using multiple linear regression. The findings reveal no significant relationship between profitability, public ownership, and media exposure with CSR disclosure. However, board size demonstrates a positive association with CSR disclosure. These results underscore that among the variables studied, only the board of comissioners size positively relates to CSR disclosure practices. Keywords: Profitability; Public Ownership; Size of The Board Of Comissioners; Media Exposure; CSR Disclosure
Penghindaran Pajak Cost of Debt dengan Kepemilikan Institusional Sebagai Variabel Moderasi Kadek Krishna Dhananjaya; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p09

Abstract

This study aims to examine the effect of tax avoidance on the cost of debt and also examine the effect of institutional ownership in moderating the relationship between tax avoidance on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. Quantitative research design in the form of associative. The number of observations was 93 companies using purposive sampling method. The researcher's analysis technique is multiple linear regression. The results of the study show that the tax avoidance variable has a positive effect on the cost of debt. Meanwhile, institutional ownership cannot moderate either strengthen or weaken the effect of tax avoidance on the cost of debt.Keywords: Tax avoidance, Cost of Debt, Institusional Ownership
The Impact of Intellectual Capital, Capital Structure, and Free Cash Flow on Firm Value Ni Kadek Risma Sintya Kadek Risma Sintya Dewi; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 34 No 10 (2024)
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.2024.v34.i10.p12

Abstract

This study seeks to provide empirical evidence on the influence of intellectual capital, capital structure, and free cash flow on firm value, using company size as a control variable. The research focuses on companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, yielding a sample of 66 companies with a total of 198 observations. Data analysis was conducted through multiple linear regression, utilizing SPSS software. The results indicate that intellectual capital exerts a positive and significant effect on firm value, suggesting that firms that effectively manage their intellectual resources enhance their market value. In contrast, capital structure shows no significant relationship with firm value, implying that variations in debt-to-equity ratios do not substantially influence the market valuation of companies in this sector. Furthermore, free cash flow was found to have a negative and significant impact on firm value, which may reflect agency problems where excess cash leads to inefficient investments that detract from shareholder value.
Kesadaran Wajib Pajak, Penggunaan Aplikasi Pagi Denpasar dan Kepatuhan Wajib Pajak Hotel pada Wajib Pajak Restoran Adinda Shavina Putri Hermanto; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 33 No 9 (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.i09.p04

Abstract

Taxes are levies given to the state by taxpayers and will be used solely for the benefit and welfare of society. As a tourism area, Denpasar City's original regional income cannot be separated from hotel and restaurant tax contributions. This research aims to provide empirical evidence regarding the influence of taxpayer awareness and use of the Pagi Denpasar application on hotel taxpayer and restaurant taxpayer compliance. Attribution Theory and Technology Acceptance Model (TAM) are used in this research. The sample collection method was purposive sampling and the sample in this study was 36 hotels that have restaurant facilities. Data analysis uses multiple linear regression analysis. The influence of taxpayer awareness and use of the Pagi Denpasar application is shown by positive results on hotel taxpayer and restaurant taxpayer compliance. The implications of this research support the theory used and can provide information regarding the influence of taxpayer awareness and use of the Pagi Denpasar application to the wider community. Keywords: Tax; Hotel; Restaurant; Awareness; Compliance.
Co-Authors A.A Sagung Desy Pratami Adinda Shavina Putri Hermanto Ali Djamhuri Anak Agung Gde Putu Widanaputra Anak Agung Istri Sri Wiadnyani Anak Agung Ngurah Agung Kresnandra Anak Agung Sayu Istri Nandalika Putri Ananta, Basitho Majid Endi Ayu Ratih Maristanda Sidartha Bagus Meshawidiyatmika Samhita candra maha prihantini Cok Istri Krisnanda Widani Cok Istri Prami Shintia Dewa Gede Wirama Dewi, Ni Luh Putu Rastika Endra Kartika Yudha Gde Adi Pradnyana Gusti Ayu Nyoman Budiasih I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ngurah Teja Wijaya I Ketut Artha Suryana I Ketut I Ketut Sujana I Ketut Sujana I Ketut Yadnyana I Ketut Yadnyana I Made Bhaskara Sastra I Made Prasetia Dwikamajaya I Made Sadha Suardikha I Putu Sudana Ida Ayu Ary Mahadewi Ida Ayu Enny Kiranayanti Ida Ayu Putri Wulandari Kadek Krishna Dhananjaya Kadek Surianingsih Komang Ayu Krisnadewi Komang Kartika Tri Pradani Luh Ayu Sri Budiyani Luh Dita Dian Wijaya Made Krisna Purna Nugraha Made Putri Ardia Garini Maria M Ratna Sari Maria M Ratna Sari, Maria M Ratna Mayma Berlinasari N Kadek Lilik Ayu Pratiwi Ni Kadek Intan Nuariyanti Ni Kadek Jyoti Krishna Maheswari Ni Kadek Risma Sintya Kadek Risma Sintya Dewi Ni Made Ade Yuliyani Ni Made Dian Fitriyani Ni Made Kusuma Ayuni Ni Made Sinta Pradnyani Ni Putu Ayunda Prihantini Ni Putu Devi Aryani Ni Putu Lia Victoria Ni Putu Yeni Ari Yastini Ni Putu Yunita Devi Ni Wayan Venti Lunadewi Nyoman Purmita Dewi Oka Dhananjaya Bhujangga PRADNYANA, Komang Wisnu Aria Puan Nazhifa Afronisa Putu Krishna Prasetya Budi Putu Riesty Masdiantini Risma Julkismayana Surianingsih, Kadek Suryawibawa, Ida Bagus Oka Wirakusuma , Made Gede