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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Kuantitatif Terapan E-Jurnal Ekonomi dan Bisnis Universitas Udayana Journal of Economic, Bussines and Accounting (COSTING) International Journal of Management Research and Economics Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
N.L.S. Widhiyani
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH KOMPETENSI KARYAWAN, MOTIVASI KERJA DAN BUDAYA ORGANISASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI LPD KOTA DENPASAR Ni Putu Febriyani; Ni Luh Sari Widhiyani
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.09.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i09.p12

Abstract

Sistem informasi yang digunakan lembaga keuangan adalah sistem informasi akuntansi. Kinerja sistem informasi akuntansi sangat penting untuk dievaluasi karena dapat memberikan gambaran apakah kinerja sistem yang tersedia sudah sesuai dengan apa yang dibutuhkan dan tujuan perusahaan atau organisasi. Tujuan dari penelitian adalah untuk membuktikan secara empiris pengaruh kompetensi karyawan, motivasi kerja, dan budaya organisasi terhadap kinerja sistem informasi akuntansi. Populasi pada penelitian meliputi 34 LPD di seluruh Kota Denpasar. Pengambilan sampel dengan metode purposive sampling dimana tiap LPD akan dipilih tiga responden yaitu Ketua LPD, bagian accounting, dan bagian kredit sehingga diperoleh 102 orang karyawan sebagai responden. Alat analisis yang digunakan adalah SPSS dengan teknik analisis data yaitu analisis regresi linier berganda. Hasil analisis menunjukkan bahwa kompetensi karyawan, motivasi kerja, dan budaya organisasi berpengaruh positif terhadap kinerja sistem informasi akuntansi. Meningkatnya kompetensi karyawan, meningkatnya motivasi kerja, dan semakin baik budaya organisasi maka kinerja sistem informasi akuntansi juga akan meningkat.
PENERAPAN TEKNIK AUDIT BERBANTUAN KOMPUTER DAN COMPUTER SELF EFFICACY PADA KINERJA AUDITOR I Gede Girinatha Surya; Ni Luh Sari Widhiyani
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

This study was to determine the effect of the application of Computer Assisted Audit Techniques (CAATs) and Computer Self Efficacy (CSE) on the performance of auditors.This study uses Computer Assisted Audit Techniques and Computer Self Efficacy as independent variables and the performance of auditors as the dependent variable. The variable in this study was measured using a questionnaire with 4 Likert scale. This study was conducted in public accounting firms that are members of the Indonesian Institute of Certified Public Accountants (IAPI) area of ??Bali. Data was collected by distributing questionnaires to auditors as respondents using purposive sampling method of sampling. Techniques of analysis using multiple linear regression analysis.These results indicate that the variable Computer Self Efficacy Computer Assisted Audit Techniques and significant positive effect on the performance of auditors.
PENGARUH PROFESIONALISME, KOMITMEN ORGANISASI, ETIKA PROFESI DAN PENGALAMAN AUDITOR PADA TINGKAT PERTIMBANGAN MATERIALITAS Veny Thama Pratiwi; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 19 No 2 (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

Consideration of materiality is a professional judgment that affect the perception of the auditors on the needs of people who have sufficient knowledge and put our trust in the financial statements. Materiality relates to decision-making and related to the final results of the audit will be used by the user of the information. Research to determine the effect of professionalism, organizational commitment, professional ethics, and the auditor's experience on the level of materiality considerations in the public accounting firm in the province of Bali. Sampling technique used in this research was non probability sampling with purposive sampling method with the number of samples obtained in 49 samples. Data collection methods used in this study is a questionnaire that distribute questionnaires to the auditor in public accounting firm. The data analysis technique used to test the hypothesis in this research is the analysis of linear regression.
Peranan BUMDesa dalam Meningkatkan Kemandirian Ekonomi Desa Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 6 (2020)
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.2020.v30.i06.p19

Abstract

BUMDesa is an elaboration of the vision of national development that is the realization of a sovereign, independent, and personality based on mutual cooperation. In the Province of Bali only 65% ??of the villages have BUMDesa. BUMDesa is expected to be a driving force for the village economy. The purpose of this study is to determine the role of BUMDesa in increasing the economic independence of the village. The population in this study are all village-owned enterprises in the Province of Bali. The location of the study was conducted in Gianyar Regency. The sample collection technique uses purposive sampling. Data collection techniques are carried out through questionnaires. Data analysis techniques using multiple linear regression. This research proves that partially, economic independence has a positive role in BUMDesa in Gianyar Regency. Intellectual independence has a positive role in BUMDesa in Gianyar Regency. And organizational independence has a positive role in BUMDesa in Gianyar Regency. Together economic independence, intellectual independence and organizational independence have a positive role in BUMDesa in Gianyar Regency. Keywords: BUMDesa; Economic Independence.
Pengaruh Budaya Organisasi, Dukungan Manajemen Puncak, dan Pemanfaatan Teknologi Informasi pada Kinerja Sistem Informasi Akuntansi I Dewa Gede Ngurah Raditya; Ni Luh Sari Widhiyani
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.p02

Abstract

Kemajuan teknologi informasi dalam dunia bisnis yang kompetitif membuat sistem informasi akuntansi menjadi suatu alat penting dalam organisasi. Terdapat 3 variabel dalam penelitian ini yang dapat mempengaruhi kinerja sistem informasi akuntansi yaitu budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan pada 22 Lembaga Perkreditan Desa di Kecamatan Sukawati. Metode pengumpulan sampel dilakukan dengan cara non probability sampling dengan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis linear berganda menunjukkan variabel budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi informasi berpengaruh positif, pada kinerja sistem informasi akuntansi, ini berarti semakin baik atau tingginya budaya organisasi, dukungan manajemen puncak, dan pemanfaatan teknologi ionformasi maka kinerja sistem informasi akuntansi akan meningkat. Penelitian ini memberikan manfaat bagi organisasi dan dijadikan landasan dalam pengambilan keputusan terkait faktor perkembangan teknologi khususnya kinerja sistem informasi akuntansi. Kata kunci: kinerja sistem informasi akuntansi, budaya organisasi, dukungan manajemen puncak, pemanfaatan teknologi informasi
Pengaruh Role Stress Terhadap Perilaku Burnout Auditor Yang Dimoderasi Oleh Emotional Quetient KAP Provinsi Bali Luh Putu Devita Rahayu; Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 2 (2020)
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.2020.v30.i02.p05

Abstract

The purpose of this study was to prove the influence of the role on auditor burnout and the influence of the role on auditor burnout which was moderated by emotional quetient (Case Study in KAP in Bali Province). This research was conducted at nine Bali Provincial Public Accountants Offices in 2018 with a total of 70 auditors as a sample with a saturated sample method. Data collection was done by interviews, as many as 11 were not used because they were not returned and 59 respondents who fulfilled the next criteria were treated with the analysis regression moderation analysis technique (MRA). Based on the results of the analysis, stress roles have a positive influence on auditor burnout behavior. Emotional quotient does not moderate or influence the positive influence of the role of stress on the influence of auditor burnout. Keywords: Role Stress; Emotional Quetient; Burnout Behavior.
Struktur Pengendalian Intern dan Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD) Kadek Novi Ariani; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p14

Abstract

The research has the aim of carrying out empirical evidence of the influence of the internal control structure on the efficiency of lending in South Badung LPD. The data used is primary data, namely questionnaire answers and secondary data, namely LPD Non-Performing Loan (NPL) data. The sample used is 23 LPD in South Badung. Samples were taken by non-probability sampling method, saturated sampling technique. The analytical technique applied is multiple linear regression. The findings show that the control environment, risk assessment, control activities, information and communication, and monitoring have a positive influence on the efficiency of credit distribution. This means that a well-implemented internal control structure can increase the efficiency of lending. Keywords: SPI; Efficiency Of Lending; LPD
Pengaruh Ukuran Perusahaan, Laba Operasi, Solvabilitas Dan Komite Audit Pada Audit Delay Ayu Puspita Sari; Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 12 No 3 (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

The development of capital markets firms indicate the number of requests for audits of financial statements that is a source of information for stakeholders.Good financial statements has an appeal that can increase the price of the stock market. The Company requires the issuance of the financial reporting process faster for the company to have a good image in the eyes of the public. The samples used were 60 companies. Nonprobability sampling method by using purposive sampling method was used in this study. Methods of data collection in the form of non-participant observation method, the linear analysis techniques. Obtain partial test (1) the size of the company negatively affect audit delay, (2) operating profit negatively affect audit delay, (3) solvency positive effect on audit delay, and (4) the audit committee has no effect on audit delay.
Stres Kerja, Insentif, Kepuasan Pengguna Bepengaruh terhadap Kinerja Sistem Informasi Akuntansi Destha Della Pragaswari; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 30 No 5 (2020)
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.2020.v30.i05.p13

Abstract

The accounting information system can enable the duplication of tasks experienced by employees to cause work stress, incentives that are not in accordance with the workload and the user's dissatisfaction with the information system used. Purpose of study are to determine the effect of work stress, incentives, user satisfaction on the performance of accounting information systems. The sample is the employee who uses the accounting information system in Bapenda Denpasar. purposive sampling is used with 60 respondents and analyzed by multiple linear regression. This study found, work stress variables can reduce the performance of accounting information systems, incentives and user satisfaction can improve the performance of accounting information systems. 58.2% variation in accounting information system performance is influenced by all three independent variables and 41.8% is influenced by other factors. Keywords: Job Stress; Incentives; User Satisfaction; Accounting Information System Performance.
Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas, Kenyamanan Fisik dan Lingkungan Kerja pada Kinerja Karyawan L. G. Sridarmaningrum; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 23 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.v23.i03.p13

Abstract

Kinerja karyawan mempengaruhi keberhasilan sebuah perusahaan, termasuk lembaga keuangan baik lembaga keuangan bank maupun non bank seperti Lembaga Perkreditan Desa (LPD). Penelitian dilakukan untuk mengetahui pengaruh efektivitas penerapan sistem informasi akuntansi (SIA), kesesuaian tugas, kenyamanan fisik dan lingkungan kerja pada kinerja karyawan LPD di Kota Denpasar. Penelitian dilaksanakan di 35 LPD yang terdapat di Kota Denpasar. Populasi yang digunakan ialah karyawan yang menggunakan sistem terkomputerisasi sejumlah 212 orang pada LPD di Kota Denpasar. Metode pengambilan sampel yang digunakan adalah metode nonprobability samplingdengan teknik purposive sampling berdasarkan pertimbangan tertentu. Total sampel yang diambil sebanyak 105 orang yang berhubungan dengan SIA. Pengumpulan data dilakukan dengan menyebarkan kuesioner, wawancara dan observasi kepada LPD di Kota Denpasar. Teknik analisis menggunakan analisis regresi linier berganda.Penelitian ini memberikan hasil bahwa variabel efektivitas penerapan SIA, kesesuaian tugas, kenyamanan fisik dan lingkungan kerja berpengaruh positif pada kinerja karyawan.
Co-Authors A A Gede Wiryakriyana A. A Ngurah Bagus Wiradarma A.A Ngr. Yoga Krisna Aditya A.A. Sg. Istri Indira Ragapatni A.A.Ngurah Kameswara Suryawarman Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anak Agung Ngurah Putu Mahendra Ayu Puspita Sari Destha Della Pragaswari Endang Retno Rahayuningsih Fabian Gea Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gayatri Gusti Ayu Putu Agung Mahadewi I Dewa Gede Ngurah Raditya I Dewa Made Wahyu Winata I Gede Aditya Mahendra I Gede Girinatha Surya I Gusti Agung Listika Dewi I Gusti Agung Made Wira Pratiyaksa I Gusti Agung Pradnya Utami I Gusti Ayu Agung Adinda Prameswari Anom I Gusti Ayu Agung Dhyani Dewi I Gusti Diah Agung Prabawati Suteja I Ketut Jati I Putu Kurnia Adhi Parwa I Putu Yoga Darmawan I Wayan Suarjana I.D.G.D. Suputra Ida Ayu Komang Widiastiti Ida Ayu Setya Saraswati Ida Bagus Pramana Putra Ida Bagus Putu Julio Swastika K. Budiartha K. Dwiyani Pratistha Kadek Novi Ariani Kadek Satria Wiratmaja Kamajaya Adi Suartika Komang Dewi Agustini L. G. Sridarmaningrum Luh Gede Ira Pratiwi Swara Luh Putu Devita Rahayu Luh Putu Ratih Nirayanti Made Evelyn Nadhea Kezia Made Yenni Latrini Nanda Noor Gustiriani Dachlan Ni Kadek Linda Ariantini Ni Komang Ari Sumartini Ni Komang Devi Triyanti Ni Luh Komang Sri Noviani Ni Luh Putu Ratna Wahyu Lestari Ni Luh Supadmi Ni Made Dewi Anggun Jayanti Ni Made Dwi Ari Murti Ni Putu Cahyani Wipagandhi Ni Putu Evi Kusumayanti Ni Putu Febriyani Ni Putu Riska Antari Ni Putu Via Rista Ni Putu Widiantari Pande Made Putra Wedantha Putu Ayu Prabayanthi Putu Dendy Pratama Yoga Putu Indy Surya Kinanti Putu Nita Winidiantari Putu Putri Prabhawanti Putu Sarita Nareswari Veny Thama Pratiwi