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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Samudra Ekonomi dan Bisnis Jurnal Akuntansi Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Riset Manajemen dan Ekonomi Jurnal Administrasi Negara INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI Harmony Management: International Journal of Management Science and Business
I Nyoman Wijana Asmara Putra
Fakultas Ekonomi Dan Bisnis Universitas Udayana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Analisis Profitabilitas Melalui Likuiditas, Kualitas Aset, Solvabilitas Ni Komang Yunita Cahyanti; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 33 No 11 (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.i11.p10

Abstract

Bank is defined as an institution with the function of collecting public funds in the form of savings and then channeling them to the public in the form of credit or other forms with the hope of increasing living standards. This research focuses on analyzing the relationship between liquidity, asset quality, solvency and profitability through multiple linear regression. The research sample is 45 banking companies listed on the Indonesia Stock Exchange using purposive sampling method. Unrelated Loan to Deposit Ratio and Debt to Asset Ratio were found with Return On Assets, while Non Performing Loans had a significant negative association with Return On Assets in the companies studied. Keywords: Loan to Deposit Ratio; Non Performing Loan; Debt to Asset Ratio; Return On Asset
Penilaian Kesuksesan Penerapan Xero Accounting Software Dengan Model UTAUT dan Delone & McLean Ni Putu Diah Pratiwi; Dodik Ariyanto; I Nyoman Wijana Asmara Putra; Ni Putu Sri Harta Mimba
E-Jurnal Akuntansi Vol 32 No 2 (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.i02.p13

Abstract

This research is motivated to use the UTAUT and DeLone & McLean models to see how the system users respond, especially the application of Xero Accounting. The research was conducted at a restaurant in Badung Regency - Bali. The sampling technique used is purposive sampling. The number of samples in the study were 174 respondents. Collecting data using a questionnaire. Data analysis in this study used Partial Least Square (PLS). The results of testing the UTAUT and DeLone & McLean model variables consisting of performance expectancy, effort expectancy, and system information quality that affect interest in using Xero Accounting. The variables in the UTAUT and Delone & McLean models are performance expectancy, effort expectancy, facilitating conditions, and system information quality that affect system user satisfaction. The variables of usage interest and user satisfaction have an effect on individual performance. The practical implications of this research provide a new perspective on the use of Xero Accounting in restaurant companies. Keywords: UTAUT; Delone & Mclean; Xero Accounting Software.
Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pendidikan dan Pelatihan pada Efektivitas Penggunaan Sistem Informasi Akuntansi I Gusti Ngurah Wahyu Wira Satria; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 26 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.v26.i01.p28

Abstract

The effectiveness of accounting information systems is very instrumental in determining the success of management to achieve organizational goals and users of SIA have a major role in the effectiveness of the system. This study to obtain empirical about the effect of personal engineering skills, involvement of users, education and training on effectiveness of SIA. The population used in this study is all employees who work at the Badung District Government Regional Organization. The method of the sample by nonprobability sampling technique with saturated sampling method, so that the respondents in this study amounted to 37 people. The data analysis technique used is multiple linear regression analysis. The test results of this of personal techniques has a positive effect on the effectiveness of accounting information systems, the involvement of users has a positive effect on the effectiveness of accounting information systems, and education and training have a positive effect on the effectiveness of accounting information systems. Keywords: personal engineering skills, user involvement, education and training, effectiveness of accounting information systems
Pengaruh Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal Ni Nyoman Paramitha; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p04

Abstract

This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample in this study was taken by the nonprobability sampling method using purposive sampling technique, so as many as 42 companies were obtained. The total sample taken for 3 years was 126 observations. The technique used in this research is multiple linear regression analysis. Based on the results of this research analysis proves that the structure of assets and sales growth has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Business risk does not affect the capital structure. Keywords: Asset Structure; Liquidity; Sales Growth; Business Risk; Capital Structure.
Reaksi Pasar atas Penyebaran Coronavirus Disease 2019 (COVID-19) Alfian Nurwanto Putra; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 31 No 3 (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.i03.p05

Abstract

COVID-19 has become a negative sentiment for stock markets around the world. On Monday, March 2, 2020, Indonesian President Joko Widodo announced the findings of the first COVID-19 infection case in Indonesia. This study aims to test whether there is a market reaction to the spread of COVID-19. Market reaction in this study is measured by abnormal returns, which is the difference between expected returns and realized returns. Abnormal returns in this study were estimated using a market-adjusted model. This study was conducted on issuers included in the LQ 45 index. The sample in this study was determined using purposive sampling technique. This research was conducted using March 2, 2020 and March 9, 2020 as the date of the event. The number of companies used in this study amounted to 45 companies. The results of this study indicate that on March 2 2020 there was no market reaction to the spread of COVID-19, while on March 9 2020 there was a market reaction to the spread of COVID-19. Keywords: Event Studies; Abnormal Return; COVID-19.
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi dan Motivasi Kerja Terhadap Kinerja Perusahaan Ni Kadek Putri Sartika; I Nym Wijana Asmara Putra
E-Jurnal Akuntansi Vol 29 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.v29.i02.p23

Abstract

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company. Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Nilai Perusahaan Made Sukma Prasitadewi; I Nyoman Wijana Asmara Putra
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.p05

Abstract

The purpose of this study was to determine the effect of profitability, dividend policy, funding decisions, inflation, interest rates and currency exchange rates. This study took a sample of manufacturing companies listed on the Indonesia Stock Exchange in the period 2016-2018. The technique used in this research is multiple linear regression analysis. based on the results of the analysis of this study proves that profitability has a positive effect on firm value. Dividend policy does not affect the value of the company. Funding decisions negatively affect the value of the company. Inflation has a negative effect on firm value. Interest rates have a negative effect on firm value. Currency exchange rates have a negative effect on company value. Keywords: Profitability; Dividend Policy; Funding Decision; Inflation; Interest Rates; Currency Exchange Rates.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA ACCOUNT REPRESENTATIVE DI KPP PRATAMA GIANYAR, TABANAN, DAN SINGARAJA Ni Made Dwi Juni Yobi; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 20 No 3 (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 government of Indonesia, one of developing countries, has been developing intensively in national context in order to be developed country which brings prosperity to Indonesian people. One of the main constraints regarding the national development is financial problem so that the government always makes the effort to increase the country's income. Tax is one of the most potential income source which plays important role in national development. In spite of that, the people's awareness to pay tax is still low so that the government determines several policies to increase tax income. The implementation of modernized administrative tax system has been an innovation to increase the tax service. The quality of it is considered to increase the tax compliance. The quality of tax service is affected by the performance of tax officers, especially the Account Representatives. Because of this, influential factors affecting their performance should be considered. The study aimed to find out the influence of training, motivation, professionalism and organizational commitment on performance of AR working at KPP Pratama (small tax office) Gianyar, Tabanan & Singaraja. All 61 AR working at KPP Pratama Gianyar, Tabanan & Singaraja had been chosen as the respondents of this research. Sample was determined using saturation sampling technique & the data were analyzed using multiple linear regression. The research proved that training (X1), motivation (X2), professionalism (X3), organizational commitment (X4) significantly affect AR's performance with the adjusted R-square value 80%.
PENGARUH ROLE STRESS PADA TURNOVER INTENTIONS AUDITOR DENGAN KOMITMEN AFEKTIF SEBAGAI VARIABEL PEMODERASI Putu Shaini Kusuma Sudarmawan; I Nyoman Wijana Asmara Putra
E-Jurnal Akuntansi Vol 19 No 3 (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

This study aims to determine the effect of role stress on turnover intentions, also to determine the ability of affective commitment to moderate the influence of role stress on turnover intentions. This research was done in Kantor Akuntan Publik were still active in Bali. This research using purposive sampling method. Methods of data collection using the survey, with a sample of 36 respondents. The analysis technique used is moderating regression analysis. This study shows that the role of stress a positive effect on turnover intentions. This study also showed that affective commitment is able to weaken the influence of role conflict and role overload on turnover intentions however not able to moderate the influence of role ambiguity on turnover intentions.  
PENGARUH FREE CASH FLOW PERUSAHAAN DI TAHAP GROWTH DAN MATURE PADA KEBIJAKAN DIVIDEN Putu Anggadewi Darmawan Putri; I Nyoman Wijana Asmara Putra
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 agency cost could be minimalized by distributing free cash flow to stakeholders in the forms of dividend. This research aimed to test and analyze impacts of firm’s free cash flow on growth and mature stage towards dividend policy. This research used property, real estate and building construction companies which listed in Indonesian Stock Exchange over the period of 2011 to 2015. The sample is obtained by using purposive sampling technique, thus derived 70 observations data which then classified into growth and mature stages. The companies are classified by using sales growth averages for 5 year. The data analysis technique used is simplest linear regression.The results of this research indicates that free cash flow gives positive impact towards dividend policy on both of growth and mature firms, which means that the significance of free cash flows affects the amount of dividend paid.
Co-Authors A. A. Ngr Gde Punia Artawan Putra Alfian Nurwanto Putra Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Bagus Dwirandra ANAK AGUNG SAGUNG RAI DARMINI Anita Suryani Dewa Putu Gede Widyana DODIK ARIYANTO Dody Cipta Saputra Dwi Ega Cahyani Gede Eka Prasetya Putra Suriastra Gede Ngurah Indra Arya Aditya I Gede Eka Kurniawan I Gusti Agung Ayu Surya Cinitya Ardanari I Gusti Agung Putu Nadya Aundria Paramita I Gusti Ngurah Wahyu Wira Satria I Kadek Gede Dhimas Kartika Saputra I Ketut Muliartha RM I Ketut Sujana I Komang Gede Ginantra I Putu Putra Wasista I Wayan Gde Wahyu Purna Anggara I Wayan Winarta Ida Ayu Tri Istri Utami Ida Bagus Kade Yogi Mahendra Ida Bagus Kade Yogi Mahendra Ida Bagus Putu Rudy K. Budiartha Kadek Wahyu Pranajaya Kadek Wahyudi Ketut Bintang Maharani Khema Devi Komang Desi Adi Pratiwi Komang Risa Rahayu Ningsih Lita Leonie Tirta Putri Luh Putu Citra Kusuma Made Sukma Prasitadewi Maya Laura Listi Merta, I Putu Evan Aditya Dharma Ni Kadek Putri Sartika Ni Komang Purwanita Wisuandari Ni Komang Yunita Cahyanti Ni Luh Eka Yuni Sari Ni Made Dwi Juni Yobi Ni Made Dwi Ratnadi Ni Made Gita Indah Dewi Fortuna Ni Made Gunita Wira Devi Ni Made Puspa Pawitri Ni Made Puspa Pawitri Ni Nyoman Paramitha Ni Putu Anning widar Ayu Lupita Siwi Ni Putu Diah Iswari Ni Putu Diah Pratiwi Ni Putu Mia Sulistiari Putri Ni Putu Sri Harta Mimba Paramadewi, Putu Monique Patrisia Adiputri Singal Putri Maharani Putu Amanda Wedayanti Putu Anggadewi Darmawan Putri Putu Diah Septa Kristya Astagina Putu Mentari Swari Ashari Putu Nanda Rahayu Putu Shaini Kusuma Sudarmawan Wayan Budhiarsana Yuni Prema vahini