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All Journal Buletin Udayana Mengabdi Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Accounting and Governance E-Jurnal Akuntansi
EKA ARDHANI SISDYANI
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science

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ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Eka Ardhani Sisdyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.128

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.
PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS K.A. Krisnadewi; N.M.A Erawati; E.A. Sisdyani; I.W.P. Wirasedana
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.299 KB)

Abstract

Untuk mendukung pertanggungjawaban pengelola koperasi pada anggota koperasi, perlu disusun suatu laporan keuangan. Laporan ini disusun berdasarkan kebijakan akuntansi yang ada. Kebijakan akuntansi dibuat berdasarkan kebijakan pengelolaan yang berlaku di koperasi. Kegiatan ini dilakukan untuk membantu pihak koperasi dalam mengelola koperasi sesuai dengan aturan yang berlaku. Metode yang digunakan adalah pendampingan secara langsung untuk melihat proses transaksi koperasi. Hasil kegiatan ini berupa pedoman kebijakan pengelolaan koperasi mencakup pengelolaan kas/bank, persediaan, penjualan dan piutang toko, pinjaman yang diberikan, simpanan dan tabungan, serta alokasi sisa hasil usaha. Kebijakan akuntansi yang disusun disesuaikan dengan kebijakan pengelolaan ini. Kebijakan pengelolaan akan diputuskan dalam rapat anggota koperasi yang dilaksanakan tahun 2017.
Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z Kadek Gita Saraswati; Ni Made Dwi Ratnadi; I Putu Sudana; Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.51679

Abstract

This study aims to analyze behavioral intention and use behavior in using fintech investment management through the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) model, namely performance expectancy, effort expectancy, social influences, facilitating conditions, hedonic motivation, price values and habits. This study used quantitative approach. The population in this study were all Generation Z in Bali which determine using convenience sampling method. The data analysis technique in this research is multiple regression using Smart-pls software. The results of the analysis provide evidence that performance expectancy, social influences, facilitating conditions, hedonic motivation and habits had positive effect on behavioral intention in using fintech investment management. In addition, behavioral intention had a positive effect on the use behavior of using fintech investment management.
The Effect of Environmental, Social, Governance Disclosure and Intellectual Capital on Profitability Ni Made Widiani; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p05

Abstract

Increased stakeholder demands for information transparency and social responsibility have prompted companies to disclose information related to environmental, social, and governance issues and to consider intellectual capital as a strategic asset in increasing profits. The objective of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure and intellectual capital on the profitability of the energy sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2023. The sample was selected using a purposive sampling approach and resulting in 146 observations from 42 companies. Data analysis was conducted using panel data regression techniques through STATA-17 software. The research findings indicate that only governance disclosure and intellectual capital have a positive impact on profitability. Keywords: Environmental Disclosure; Social Disclosure; Governance Disclosure; Intellectual Capital; Profitability
Strategic Correlation between Good Corporate Governance, Intellectual Capital, and Corporate Social Responsibility with Financial Performance Ni Putu Pratiwi Ika Dharma Lestari; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p07

Abstract

Financial performance reflects a company’s overall financial condition. The growth of modern enterprises has intensified business competition, thereby necessitating the establishment of robust governance systems. Intellectual capital, as an intangible asset, plays a critical role in enhancing a company’s ability to generate competitive advantage. In parallel, companies are obligated to implement Corporate Social Responsibility (CSR) initiatives as part of their commitment to sustainable development. The novelty of this research lies in its approach to variable measurement. This study aims to examine the correlation between Good Corporate Governance (GCG), Intellectual Capital (IC), and CSR with financial performance in the banking sector. The sample was selected using a non-probability sampling approach with a purposive sampling technique. Secondary data were sourced from the official website of the Indonesia Stock Exchange and the financial reports of listed banking companies. Data analysis was conducted using STATA. The findings indicate that GCG and CSR do not exhibit a significant correlation with financial performance in the banking sector. Conversely, intellectual capital demonstrates a positive and significant correlation with bank financial performance.
The Influence of Knowledge and Investment Risk on Student Interest to Invest with Investing Attitudes as Mediating Variable Nicholas Arvin Ompusunggu; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 34 No. 4 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research focuses on the interests of students, especially the younger generation who already have an interest in investing in the capital market. This study aims to analyze and provide empirical evidence regarding the effect of knowledge and investment risk on student interest in investing mediated by investment attitudes. The research population is students of the Accounting Department, Faculty of Economics and Business, Udayana University. The sample collection method was probability sampling with a simple random sampling technique and 156 students were selected as research samples. Data were analyzed using multiple linear regression analysis techniques and Sobel test as a mediation test. The results of the study found that investment knowledge had no effect on student interest in investing in the capital market, while investment risk had a positive effect on student interest in investing in the capital market, in addition to investing attitudes had a positive effect on student investment interest. The results of this study also prove that investment attitudes are not able to mediate the effect of knowledge and investment risk on student interest in investing in the capital market.
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.
Budgetary Participation and Budget Emphasis on Budgetary Slack with Internal Locus of Control as Moderator Ni Kadek Sintya Julia; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The purpose of this study was to find out the effect of budgetary participation and budget emphasis on budgetary slack and to find out the ability of the internal locus of control in moderating the influence of independent variables on budgetary slack. This research was conducted in Denpasar City with a total sample of 102 respondents who were determined using a purposive sampling technique. Data collection was carried out using a questionnaire, while the data analysis technique used was Moderated Regression Analysis. Based on the results of the analysis, it is known that budgetary participation has a negative effect on budgetary slack, while budget emphasis has a positive effect on budgetary slack. The existence of an internal locus of control strengthen the effect of budgetary participation and weaken the effect of budget emphasis on budgetary slack.
Co-Authors A.A. Putu Merta Budiyasa Anak Agung Vidyaswari Kedisan Comera Arihatsu DODIK ARIYANTO Fitri Aprilia Sari Gusti Ayu Putu Sintya Aryanti I Dewa Ayu Cintya Nari Ratih I Gusti Agung Arista Pradnyani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Mira Wianti I Ketut Jati I Ketut Surya Negara I Made Gde Kamal Mulia I Putu Sudana I Wayan Agus Purnayasa I Wayan Angga Sudiartama I Wayan Hendra Karjaya I Wayan Pradnyantha Wirasedana Ida Bagus Putera Raditya Indra Permana Jeckly Dharma Jaya Jeckly Dharma Jaya K.A. Krisnadewi Kadek Gita Saraswati Kadek Prilia Tirana Lilia Pinto Cardoso Dos Santos Made Danartha Sutawan Made Dwi Halviani Made Dwi Halviani Dwi Halviani Made Gede Wirakusuma Made Trisnajuna N.L.S. Widhiyani N.M.A Erawati Ni Kadek Dwi Feby Sugiantari Ni Kadek Sintya Julia Ni Komang Sri Cristi Okta Dewi Ni Made Dwi Ratnadi Ni Made Resita Purnama Dewi Ni Made Suryaningsih Ni Made Widiani Ni Putu Pratiwi Ika Dharma Lestari Ni Putu Sega Okta Habrianna Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Wayan Ristiari Jananti Nicholas Arvin Ompusunggu Putu Ery Setiawan Sagung Ayu Lira Laksmi Sang Ayu Putu Juniari Wanda Pramudani Limbu