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All Journal AKUNTABILITAS JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi WIDYABHAKTI Jurnal Ilmiah Populer Prima Abdika: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Community Service (IJCS) E-JURNAL AKUNTANSI E-Jurnal Akuntansi Indonesian Journal of Taxation and Accounting
Dewi, Luh Gede Krisna
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
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Pengaruh Independensi Keahlian Profesi Motivasi Kerja Pengalaman Kerja Dan Tingkat Pendidikan Terhadap Kinerja Pengawas Koperasi Putu Kodyawati; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 27 No 2 (2019)
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.2019.v27.i02.p29

Abstract

The purpose of this study was to obtain empirical evidence of the effect of independence, professional expertise, work motivation, work experience and level of education on the performance of cooperative supervisors in Klungkung District. This research was carried out in all cooperatives in Klungkung District. The population is 126 supervisors. The number of samples taken was 66 supervisors with a purposive sampling method. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that independence, professional expertise, work motivation, work experience and education level simultaneously had a positive effect on supervisor performance. Partially that independence, professional expertise, work motivation, work experience and level of education also influence the performance of supervisors. Keywords: Independence, professional proficiency, motivation
Motivasi, Tingkat Pemahaman, Persepsi Biaya dan Minat Mahasiswa Memperoleh Sertifikasi Chartered Accountant Putu Chandrika Adriana Ekasari; Luh Gede Krisna Dewi
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.p09

Abstract

The purpose of the study was to examine the effect of self-motivation, career motivation, economic motivation, level of understanding and perception of costs on student interest in obtaining Chartered Accountant (CA) certification. The research was conducted in the area of the Faculty of Economics and Business, Udayana University, especially in the undergraduate accounting program. The sample in this study was 188 respondents with probability sampling technique, namely simple random sampling. For the analysis technique using multiple linear regression analysis. The research shows that self-motivation, career motivation, economic motivation, and level of understanding have a positive influence, while the perception of cost has no effect on students' interest in obtaining CA certificates. Keywords: Self Motivation; Career Motivation; Economic Motivation; Level of Understanding; Cost Perception; Chartered Accountant.
Risk Perception, Gender, dan Pengetahuan Investasi pada Niat Berinvestasi Luh Gede Krisna Dewi; Made Yenni Latrini; I Made Dwi Budiana Penindra
E-Jurnal Akuntansi Vol 31 No 11 (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.i11.p18

Abstract

This study aims to analyze the effect of risk perception, gender, and investment knowledge on the investment intentions of accounting students. The research was conducted at Universities/Polytechnics/ State and Private Colleges of Bali Province with a total sample of 270 students. Sampling method using purposive sampling method. The analysis technique used is multiple linear regression using a questionnaire instrument. The results showed that risk perception and investment knowledge had a positive effect while gender had a negative effect on the investment intentions of accounting students. The implication of this research supports the Theory of Planned Behavior which states that personal, social and informational aspects shape attitudes, subjective norms, perceptions of control in encouraging accounting students' investment intentions. Practical implications of research for educational institutions to develop education in the field of investment. Keywords : Risk Perception; Gender; Investment Knowledge; Intention to Invest.
Kecerdasan Emosional, Kecerdasan Adversitas, Kecerdasan Intelektual, Kecerdasan Spiritual, Perilaku Belajar dan Tingkat Pemahaman Akuntansi Made Satryawan Jelantik; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 33 No 4 (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.i04.p10

Abstract

Understanding of accounting is not only aimed at achieving value in the form of numbers, but also understanding of concepts and practical application in society. This study aims to examine the effect of emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business (FEB) Udayana University, especially the Bachelor of Accounting program. The research population was active 2018 Bachelor of Accounting students at the Faculty of Economics and Business, Udayana University, totaling 238 people. The sample used was 150 respondents who were selected based on the probability sampling technique, namely random sampling. Data collection was carried out using a questionnaire method. The analysis technique used is multiple linear regression analysis. The results showed that the better the emotional intelligence, adversity intelligence, intellectual intelligence, spiritual intelligence and learning behavior of accounting students, the level of understanding of accounting would increase. Keywords: Emotional Intelligence; Adversity Intelligence; Intellectual Intelligence; Spiritual Intelligence; Learning Behavior.
PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE DAN PENGGUNAAN SOFTWARE AUDIT PADA KINERJA AUDITOR INTERNAL Ni Luh Gede Krisna Dewi; Made Mertha
E-Jurnal Akuntansi Vol 17 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to analyze the effect of perceived usefulness , perceived ease of use and the use of a software audit on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province . This research was conducted at PT . Bank BRI Branch Office Se Bali Province with twelve offices in 2016 with the number of auditors as many as 50 people as samples through the method of sample saturated . The data collection is done by distributing questionnaires to 46 respondents back and four aborted through multiple linear regression analysis . Based on the analysis , perceived usefulness , perceived ease of use and the use of audit software has a positive influence on the performance of internal auditors at. Bank BRI Branch Office Se Bali Province.
Pengaruh Motivasi, Lingkungan Keluarga, Biaya Pendidikan pada Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi Ida Ayu Ardhia Paramesti Ningrat; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p06

Abstract

Accounting Study Program experiences continuous development, but there are only a few students who are interested in continuing into Professional Accounting Education. The research aims to examine the influence of career motivation, economic motivation, family environment, and perceptions of educational costs on students' interest to study at Accounting Professional Education. Study conducted at the Faculty of Economics and Business, Udayana University. The sample are students at accounting regular program class of 2016, with 181 respondents using simple random sampling. Data collected by questionnaire and analyzed by multiple linear regression. Based on the results, career motivation, economic motivation, family environment, and perceptions of educational costs have a positive effect on student interest in taking the Accounting Professional Education. Keywords: Career Motivation; Economic Motivation; Family Environment; Perceived Education Costs.
Karakteristik Keuangan dan Non Keuangan pada Kualitas Sustainability Disclosure Perusahaan Manufaktur di Indonesia Luh Gede Krisna Dewi; Dodik Ariyanto; Anisa Virdawati Amara
E-Jurnal Akuntansi Vol 34 No 1 (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.i01.p01

Abstract

Company transparency related to commitment to achieving SDGs as well as impacts on the environment and social is conveyed through sustainability disclosures. This research aims to empirically analyze the influence of financial characteristics (profitability and leverage) and non-financial characteristics (gender, age, educational background, tenure of the President Director and nationality) on the quality of sustainability disclosure of manufacturing companies in Indonesia. The research uses panel data regression analysis techniques with the Eviews 12 analysis tool and uses a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. Based on the purposive sampling technique, a sample of 75 observations was obtained. The research results found that leveraged financial characteristics have a positive effect on the quality of manufacturing companies' sustainability disclosures. Meanwhile, non-financial characteristics in the form of individual characteristics of the President Director have no effect on the quality of manufacturing companies' sustainability disclosures. The research findings provide an insight into the level of sustainability disclosure in terms of organizational characteristics and individual decision makers. Keywords: Profitability; Leverage; Gender; Age; Sustainability Disclosure.
Sistem Manajemen Lingkungan, Kinerja Lingkungan, dan Pengungkapan Emisi Karbon Perusahaan Energi di Indonesia Ni Putu Larasati Widyanti Dewi; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 34 No 3 (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.i03.p05

Abstract

This research aims to empirically prove the influence of environmental management systems and environmental performance on the disclosure of carbon emissions of energy companies in Indonesia with profitability and company size as control variables. The population in this study are energy companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research sample was determined using a purposive sampling technique which resulted in 54 observations. The data analysis technique used is panel data regression. Based on the analysis results, it shows that the environmental management system and environmental performance have a significant effect on carbon emissions disclosure. Profitability and company size as control variables have no effect on carbon emissions disclosure. Keywords: Carbon Emission Disclosure; Company Size; Environmental Management System; Environmental Performance; Profitability
Love of Money, Idealisme pada Persepsi Etis Mahasiswa Akuntansi dengan Kecerdasan Inteletual sebagai Variabel Moderasi Muhammad Bagas Rinaldi; Luh Gede Krisna Dewi
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.p19

Abstract

This research aims to examine the influence of love of money and idealism on accounting students' ethical perceptions with intellectual intelligence as a moderating variable. Testing was carried out on accounting students from the Accounting Study Program, Faculty of Economics and Business, Udayana University class of 2017. The sample was selected using the purposive sampling method. The minimum number of samples was determined using the Slovin formula, which resulted in a sample size of 109 individuals. The data collection method in this research used a questionnaire method, and the data was analyzed using multiple linear regression models and moderated regression analysis (MRA). The results of the analysis show that there is no significant relationship between love of money and accounting students' ethical perceptions. However, idealism has a positive influence on accounting students' ethical perceptions. Intellectual intelligence does not moderate the relationship between love of money and idealism in accounting students' ethical perceptions.Kata Kunci: love of money, idealisme, kecerdasan intelektual, persepsi etis. Keywords: love of money; idealism; intellectual intelligence; ethical perceptions.
Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi Ni Luh Eka Prilly Kartika Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p03

Abstract

This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics. Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Gde Putu Widanaputra Anak Agung Sagung Mas Swandari Dewi Anisa Virdawati Amara Azahra Angelika Jassin Dewa Ayu Nyoman Shintya Devi Dewi, Ayu Aryista DODIK ARIYANTO Gusti Ngurah Bayu Kuta Waringin Henny Rahyuda Henny Triyana Hasibuan I Gede Nandya Oktora Panasea I Gede Suniantara I Made Dwi Budiana Penindra I Made Edi Wijaya Kusuma I Made Putra Wirya Brata I Putu Sudana I Putu Widhi Nugraha Putra Suherman Ida Ayu Ardhia Paramesti Ningrat Komang Suci Purnami Luh Putri Swandewi Made Mertha Made Satryawan Jelantik Made Yenni Latrini Muhammad Bagas Rinaldi Nadia Agnes Melinda Narindra, Nyoman Diestha Putra Ni Kadek Githa Prastya Putri Ni Luh Eka Prilly Kartika Putri Ni Luh Putu Wiagustini Ni Made Asti Aksari, Ni Made Asti Ni Nyoman Putri Widiari Ni Nyoman Reni Suasih Ni Nyoman Rsi Respati Ni Putu Diva Cahyani Ni Putu Larasati Widyanti Dewi Nyoman Padmi Damayanti Pradnyani, Ida Ayu Dipavali Prema Laksmi Wijaksana Putu Chandrika Adriana Ekasari Putu Ery Setiawan Putu Kodyawati Putu Nesy Swendriani Putu Riska Narayani Sinta Nuriya Ulfa Sri Ayu Wulandari Yasa, I Made Putra