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

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Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Restoran Waralaba Asing di Kota Denpasar A.A.Ngurah Kameswara Suryawarman; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 2 No 1 (2013)
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

Reliable accounting information systems is indispensable by the foreign franchise restaurants to increase service to consumers and also produce more accurate information. Sampling of this research is saturate sample method. Respondents of this research are 78 employees who working in a foreign franchise restaurants and registered as a taxpayer hotels and restaurants in Denpasar Revenue Service in 2012 which working using an accounting information system. Multiple linear regression analysis techniques provide results that variable technical capability of accounting information system personal, management support, user training and education programs, the quality of information and the use of software within organization partially significant on the performance of accounting information systems as measured by user satisfaction. Variable user involvement in the development process, organization size and formalisation of accounting information system development did not partially significant on the performance of accounting information systems as measured by user satisfaction. Keywords : user involvement in the development process, technical capability of accounting information system personal, organization size, management support, formalisation of accounting information system development, user training and education program, the quality of information and the use of software within organization
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS PADA AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI VARIABEL PEMODERASI Ni Made Dwi Ari Murti; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 16 No 1 (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

Audit delay is the time span that indicates the length of auditor completed the audit work. Company size and profitability is the one factors that affect on audit delay, but these factors have an not consistent influence, and allegedly it is moderated by firm's reputation. The purpose of this study was to determine the effect of company size and profitability on audit delay with the public accounting firm's reputation as a  moderating. This study was performed on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The number of samples is 66 companies with 198 observations. Sample is determined by purposive sampling method. The data used are secondary data in the form of financial statements. Data collected by non-participant observation method. The analysis technique used is Moderated Regression Analysis. The results showed that company size and profitability have negative effects on audit delay. Public accounting firm’s reputation proved to moderate the effect of company size and profitability on audit delay.
Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Kinerja Investasi Exchange Trade Fund di Indonesia Gayatri Gayatri; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 31 No 7 (2021)
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.2021.v31.i07.p02

Abstract

The aim of this research is to obtain empirical evidence about the effect of stock selection skills, market timing ability, fund size and fund age on the performance of exchange trade funds. The population in this study are all exchange trade fund investment products listed on the Indonesia Stock Exchange from 2017 to 2019. The sampling technique uses purposive sampling. To test the hypothesis, multiple linear regression analysis was used. This study proves that stock selection skills have a positive effect on the performance of exchange trade funds in Indonesia. Meanwhile, market timing ability, fund size and fund age do not have a positive effect on the performance of exchange trade funds in Indonesia. The reason is that only one investment manager PT. Indo Premier Investment Management which is always active in trading exchange trade funds in Indonesia. This research has implications for the more active investment managers in offering exchange trade fund products to attract investors because they are able to survive in times of crisis. Keywords: Exchange Trade Funds; Investation.
Keterlibatan Pemakai, Kemampuan Teknik Personal, Ukuran Organisasi dan Kinerja Sistem Informasi Akuntansi Kadek Satria Wiratmaja; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 32 No 7 (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.i07.p13

Abstract

This study aims to determine the effect of user involvement, personal technical ability and organizational size on the performance of accounting information systems in East Denpasar LPD. Samples were taken based on purposive sampling technique as many as 12 Village Credit Institutions. Respondents in this study were the directors and the head of the accounting department. Data was collected by means of a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that user involvement and personal technical skills had a positive effect on the performance of accounting information systems. Organizational size does not have a positive effect on the performance of accounting information systems. This shows that user involvement and personal technical skills greatly support the performance of accounting information systems to work optimally. Keywords: User Involvement; Personal Technical Ability; Organizational Size; Accounting Information System Performance.
PENGARUH KOMITMEN ORGANISASI DAN TIME BUDGET PRESSURE PADA KINERJA AUDITOR DENGAN BUDAYA THK SEBAGAI PEMODERASI Ni Kadek Linda Ariantini; Ni Luh Sari Widhiyani
E-Jurnal Akuntansi Vol 20 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

The purpose in this research is to examine the influence of organizational commitment and time budget pressure on the performance of auditors to THK culture as moderating in KAP in Bali Province. The questionnaire used as the data collection methods that get 41 samples with non-probability sampling techniques. Multiple Linear Regression Analysis and Moderated Regression Analysis is an analytical technique used. The hypothesis was tested by looking at the value of coefficient determination test, test the feasibility of the model and t test. This study obtained results that organizational commitment has positive influence on the performance of auditors and time budget pressure negative effect on the performance of auditors. The study also obtain culture results THK able to strengthen the influence of organizational commitment on the performance of auditors, but the culture of THK not be able to weaken the influence of time budget pressure on the performance of auditors.
Sustainable Competitive Advantage in the Development of Digital MSMEs in Bali Gayatri Gayatri; Ni Luh Sari Widhiyani
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3446

Abstract

This study aims to examine the effect of digital transformation and innovation on sustainable competitive advantage, as well as the influence of digital transformation, innovation, and sustainable competitive advantage on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bali Province. The population of this research includes all MSMEs operating in Bali. The sampling technique employed is purposive sampling. Data were collected through a survey method using questionnaires. The analytical tool used in this study is Smart PLS version 3. The results indicate that digital transformation has a positive effect on sustainable competitive advantage. However, digital transformation does not have a significant positive effect on MSME performance. Innovation positively influences both sustainable competitive advantage and MSME performance. Additionally, sustainable competitive advantage has a positive impact on MSME performance.
Perceived Usefulness, Perceived Ease of Use, Trust, and the Regional Government Information System SIPD Ni Komang Devi Triyanti; Ni Luh Sari Widhiyani
Digital Innovation : International Journal of Management Vol. 2 No. 3 (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.v2i3.490

Abstract

Transparent, accountable, and efficient regional financial management is a key responsibility in ensuring good governance. One of the government’s efforts to realize this is through the implementation of an accounting information system known as the Regional Government Information System SIPD, which plays a critical role in planning, budgeting, and financial reporting within local governments. However, the success of SIPD implementation depends not only on the quality of the system itself, but also on the level of user acceptance and usage. This study aims to examine the influence of perceived usefulness, perceived ease of use, and trust on the acceptance of SIPD use at the Regional Financial and Asset Management Agency BPKAD of Karangasem Regency. The sample was determined using non-probability purposive sampling, with 36 employees who use SIPD as respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that perceived usefulness, perceived ease of use, and trust have a positive effect on SIPD acceptance. This suggests that when the system is perceived to improve performance, productivity, and effectiveness; simplify tasks; be easy to use, understand, and learn; enhance user skills; be trustworthy; and provide security and protection, user interest, satisfaction, and usage frequency will increase. Theoretically, this study supports the Technology Acceptance Model TAM in explaining the influence of perceived usefulness, perceived ease of use, and trust on SIPD acceptance. Practically, the findings can be used as input and evaluation material for further SIPD development.
Profitability, Corporate Governance, and Family Ownership Effect on Corporate Social Responsibility Disclosure I Made Gde Kamal Mulia; I Ketut Jati; Ni Luh Sari Widhiyani; Eka Ardhani Sisdyani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.259-270

Abstract

The aim of this research is to analyze the effect of profitability, corporate governance, and family ownershipon corporate social responsibility disclosure. This research was conducted on manufacturing sectorcompanies listed on the Indonesia Stock Exchange with the observation year 2021 - 2023. The sample for thisresearch is family companies (Family Business Enterprise) which are included in the manufacturing industrygroup. The sampling method used was the purposive sampling method. This research uses secondary dataobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company'sofficial website. The data collection method used in this research is the non-participant observation method.The data analysis technique used is multiple linear regression analysis. The findings show that profitability,corporate governance, and family ownership have a positive effect on corporate social responsibilitydisclosure.
THE EFFECT OF OWNERS’ PERCEPTIONS AND BUSINESS OWNERS’ ACCOUNTING UNDERSTANDING ON THE USE OF ACCOUNTING INFORMATION(A Survey of Coffee Shop Businesses in Denpasar City) Putu Ayu Agung Indira Putri; Made Yenni Latrini; Ni Luh Sari Widhiyani; Ni Nyoman Sri Rahayu Trisna Dewi
INJOSEDU: International Journal of Social and Education Vol. 3 No. 6 (2026): International Journal of Social and Education (INJOSEDU)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22268635

Abstract

The rapid growth of coffee shop businesses in Denpasar City requires business owners to manage their businesses effectively through the use of accounting information. However, this development has not been fully accompanied by the optimal utilization of accounting information by business owners in making business decisions. This study aims to examine the effect of owners’ perceptions and business owners’ accounting understanding on the use of accounting information in coffee shop businesses in Denpasar City. This study employed a quantitative approach using primary data collected through questionnaires distributed to 103 coffee shop owners in Denpasar City selected using a purposive sampling technique. The data were analyzed using multiple linear regression analysis with the assistance of the Statistical Package for the Social Sciences (SPSS). The results indicate that owners’ perceptions and accounting understanding have a positive and significant effect on the use of accounting information in coffee shop businesses in Denpasar City. These findings demonstrate that owners’ positive perceptions of the importance of accounting information and a sound understanding of accounting can encourage business owners to utilize accounting information in business management and decision-making. Therefore, coffee shop owners in Denpasar City need to enhance their perceptions of the importance of accounting and their understanding of accounting processes so that accounting information can be optimally utilized to support business sustainability and development.
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 EKA ARDHANI SISDYANI Endang Retno Rahayuningsih Fabian Gea 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 Dhyani Dewi I Gusti Diah Agung Prabawati Suteja I Ketut Jati I Made Gde Kamal Mulia 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 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 Nyoman Sri Rahayu Trisna Dewi 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 Agung Indira Putri Putu Ayu Prabayanthi Putu Dendy Pratama Yoga Putu Indy Surya Kinanti Putu Nita Winidiantari Putu Putri Prabhawanti Putu Sarita Nareswari Veny Thama Pratiwi