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All Journal Buletin Udayana Mengabdi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Journal of Multidisciplinary Academic Jurnal Akuntansi dan Keuangan E-JURNAL AKUNTANSI
I Wayan Pradnyantha Wirasedana
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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KOMITMEN ORGANISASI DAN ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN I Wayan Adi Wiguna; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 16 No 3 (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 aimed to examine the effect of budget goal clarity on budgetary slack and to determining the commitment of organization and the information asymmetry in moderating influence budget goal clarity on budgetary slack in the regional government of Badung regency, research on 36 SKPD Badung. Sample selection is done by using purposive sampling method. Total respondents 108 people consisting of 36 Chief SKPD, 36 Head of Sub Division of General and Planning and 36 Head of sub-section of Finance. Data collected through questionnaires. The analysis technique used in this study is Moderated Regression Analysis. The study found that the budget goal clarity negative influence on budgetary slack, commitment organizational strengthening the influence of budget goal clarity on budgetary slack, and information asymmetry weaken the influence of budget goal clarity on budgetary slack.
PENGARUH PARTISIPASI PENGANGGARAN DAN KOMITMEN ORGANISASI PADA KINERJA MANAJERIAL DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Dewa Ayu Made Harlista Sukmantari; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 10 No 1 (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

This study describes the impact of budgetary participation and organizational commitment to managerial performance and job satisfaction as an intervening variable, a case study on the Regional Enterprise of Parking Denpasar city. This study aims to observe the impact of (1) budgetary participation to job satisfaction, (2) organizational commitment to job satisfaction, (3) budgetary participation to managerial performance, (4) organizational commitment to managerial performance, and (5) job satisfaction to performance managerial. Data obtained by survey method using questionnaire. Sample of 32 questionnaires were distributed to the chief executive and his staff were involved in the budgeting process. Once collected, the data is processed wear path analysis to measure the effect of direct and indirect budgetary participation, organizational commitment on managerial performance. Conclusion of the study showed a direct and indirect influence between budgetary participation to job satisfaction, organizational commitment to job satisfaction, budgetary participation to managerial performance, organizational commitment to managerial performance, and job satisfaction to managerial performance.
The Effect Of Credit Growth On Profitability With Credit Turnover Rate As Moderator Variable At Lpd In Kecamatan Kediri Period 2013-2016 A.A. Ngr. Manik Yuda Pramartha; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 22 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.v22.i03.p05

Abstract

LPD health level is an important indicator, and will be able to cultivate public confidence, so people feel safe to save money in LPD either in the form of savings and deposits. This research is a kind of explanatory research that is research that analyze the relationship between one variable with other variable or how a variable influence other variable. Data analysis method used is descriptive method and quantitative method consist of classical assumption test, multiple linear regression test, hypothesis test consist of F-test and t-test, and test of coefficient of determination. Work on data analysis method using SPSS 16.0 for Windows. The data used are primary and secondary data. This research uses 14 LPD as research sample. The results showed that Credit Growth has positive and significant impact on Profitability, Credit rotation rate does not significantly affect Profitability and credit rotation rate does not moderate credit growth to profitability. Keywords: Rate credit turnover, credit growth, profitability.
ANALISIS BEDA DUA RATA-RATA METODE TIME-DRIVEN ACTIVITY-BASED COSTING PADA INDUSTRI GARMEN Frensisca Citra Dewi; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 13 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 purpose of this research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used  to collect the data are observation, interview, and documentation. The population is 176 garment industries and using purposive sampling method. The analysis method in this research is Paired Sample t-test. The result of this research that there is significant difference between net profit before and after applying Time-Driven Activity-Based Costing. Net profit of garment industry increased significantly after applying Time-Driven Activity-Based Costing.
GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA KESENJANGAN ANGGARAN Widya Prawita; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 19 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

Budget is a statement regarding the estimation of the performance to be achieved during certain period of time stated in the financial measures. The purpose of this study are determine the effect of budget participation to budget slack with leadership style and organizational commitment as a moderating variable. This study was conducted at the Plantation Office of Bali Province. Samples were obtained by 32 people using probably sampling with judgment sampling techniques. Data collected through questionnaires. Data analysis technique is moderated regression analysis. Based on the analysis found that budgetary participation variable positive influence on budgetary slack. These results indicate that the higher participation will given the opportunity to create their own standards to judge their performance, and will have tendency to use their knowledge to create slack. Leadership style strengthen the influence of budgetary participation on budgetary slack. Organizational commitment weaken the influence of budgetary participation on budgetary slack.
Pengaruh Perilaku Belajar, Kecerdasan Emosional dan Kecerdasan Adversitas pada Tingkat Pemahaman Akuntansi Made Suwi Novita Devi; I Ketut Sujana; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 30 No 4 (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.i04.p08

Abstract

This study aims to determine the effect of learning behavior, emotional intelligence and adversity intelligence on the levels of understanding accounting. The study was conducted on students of the S1 Accounting Study Program at 2016 Regular Bukit Class. This study uses 142 people for sample, by used a purposive sampling technique. The analysis technique used Multiple Linear Regression Analysis.The results found that learning behavior had no effect on the levels of understanding accounting. Meanwhile, emotional intelligence and adversity intelligence have a positive effect on the levels of understanding accounting. Keywords: Levels Of Understanding Accounting; Learning Behavior; Emotional Intelligence; Adversity Intelligence.
Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan Ni Kadek Ari Kusna Yanthi; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 31 No 4 (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.i04.p09

Abstract

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance. Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.
Analisis Kesuksesan Sistem Informasi Keuangan Daerah dengan Mengadopsi Model DeLone & McLean I Gusti Agung Bagus Putra Prameswara; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 24 No 1 (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.i01.p08

Abstract

The success of an accounting information system in managing regional finances in government agencies is very important to note. Especially if there is a transition phenomenon of use from one system to another system. Success or failure of the system used can affect the performance of employees in these agencies. The purpose of this study was to assess the success of the use of the Regional Financial Management Information System (SIPKD) using the DeLone & McLean Model (2003). The research was conducted in the Secretariat of the Regional Finance Division of Denpasar City. This research takes sample based on non probability sampling method with saturated sample technique. Technical analysis used is partial least square analysis. The results of the analysis found that there were significant effects between variables on system usage, system usage on individual performance, and user satisfaction on individual performance. The level of system success measured at the level of effectiveness found results that the implementation of SIPKD in the Secretariat of the Regional Finance Division of Denpasar has been successful. Keywords: DeLone & McLean Model, SIPKD, SIA Success, Individual Performance
MANAJEMEN LABA DALAM PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY DAN PENGARUHNYA PADA RETURN SAHAM Dhyana Sari Krisna; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 10 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

This study aims to determine the effect of earnings management in the implementation of CSR and its impact on stock returns property and real estate companies listed on IDX 2011-2013. The study sample as many as 48 with purposive sampling technique. Data analysis in this study using path analysis. Based on the results of the analysis found that the significant negative effect of earnings management on CSR. Significant negative effect of earnings management on stock returns. CSR is a significant positive effect on stock returns. Significant negative effect of earnings management on stock returns through CSR. The existence of a negative and significant effect between earnings management with CSR, stakeholders are expected to make disclosure of CSR as a managerial tool to see an indication of whether the company made profit management or not. Influential CSR with stock returns indicates that the disclosure of information in the company's CSR can attract investors. Therefore, it is expected the company can improve its CSR activities and also improve the quality of disclosure in order to better corporate image.
Pengaruh Penerapan Total Quality Management, Komitmen Organisasi pada Kinerja Manajerial dengan Reward sebagai Variabel Moderasi Anak Agung Sagung Istri Devi Parwitasari; I Wayan Pradnyantha Wirasedana
E-Jurnal Akuntansi Vol 25 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.v25.i03.p17

Abstract

Managerial performance becomes one of the benchmarks of a company's success. Managerial performance is an important factor in the company. The implementation of the reward system within the company will improve the quality of the manager's work within the company. The purpose of this study is to determine the effect of total quality management (TQM), organizational commitment to managerial performance moderated by the reward system. This study was conducted at 16 hospitals in Denpasar City. The number of respondents used are 55 heads of divisions which is selected using purposive sampling technique. Data collection methods were conducted by survey using questionnaire. Data analysis technique used is Moderated Regression Analysis (MRA). The final result of the study stated that the total quality management and organizational commitment have positive effect on the managerial performance, while the reward system variable strengthens the influence of total quality management and organizational commitment on managerial performance. Keywords: total quality management, organizational commitment, reward system, managerial performance.
Co-Authors A.A. Ngr. Manik Yuda Pramartha Anak Agung Sagung Istri Devi Parwitasari Citra Mega Permata Dewa Ayu Made Harlista Sukmantari Dhyana Sari Krisna Dwipa Darma Putra EKA ARDHANI SISDYANI Frensisca Citra Dewi Gede Adi Sukayana Gede Bandem Wicitra Hangga Prawira I Gede Riana I Gst. Agung Pramesti Dwi Putri I Gusti Agung Ayu Putri Damayanti I Gusti Agung Bagus Putra Prameswara I Gusti Agung Pramesti Dwi Putri I Gusti Ayu Agung Dewi Kurnia Uthami I Gusti Ayu Ananda Eka Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Sujana I Komang Hendra Winanda I Made Marta Sanjaya I Wayan Adi Wiguna I Wayan Darmawan Ida Bagus Made Bayu Indrawan Iqbal Lhutfi JR. Dwi Mas Sukma Agung K.A. Krisnadewi Kadek Odika Meiva Budastra Kadek Yulika Anggreningsih Kartika Putri Kumalasari Komang Ayu Krisnadewi Komang Rurkiyasa Adi Putra Komang Trisna Yuliawan Luh Nopia Yudiastuti Luh Putu Utami Kartika Dewi M. Iswahyudi Made Kharisma Arie Abimanyu Made Suwi Novita Devi Melinda Ibrahim N.M.A Erawati Ni Gusti Putu Wirawati Ni Kadek Ari Kusna Yanthi Ni Kadek Medha Derti Ni Kadek Nyupina Dewi Ni Ketut Ayu Mike Ratnasari Ni Putu Linda Rosalina Indah Swari Nia Riska Dewi Putu Cintya Purnama Dewi Putu Ery Setiawan Putu Pratiwi Utami Putu Teddy Arthawan Retno Wulandari Teresia Novianti Wardan Widya Prawita Wuryan Andayani