Articles
<![CDATA[ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM ]]>
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36766/ijag.v4i2.128
<![CDATA[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.]]>
<![CDATA[PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS ]]>
<![CDATA[K.A. Krisnadewi]]>;
<![CDATA[N.M.A Erawati]]>;
<![CDATA[E.A. Sisdyani]]>;
<![CDATA[I.W.P. Wirasedana]]>
<![CDATA[ Buletin Udayana Mengabdi Vol 16 No 3 (2017) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (126.299 KB)
<![CDATA[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.]]>
<![CDATA[Determinants of Use Behavior in Utilizing Fintech Investment Management for Gen-Z ]]>
<![CDATA[Kadek Gita Saraswati]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>;
<![CDATA[I Putu Sudana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jia.v8i1.51679
<![CDATA[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.]]>
<![CDATA[Penerapan Sistem Informasi Akutansi dan Kinerja Pegawai Pemerintah Agency Pembangunan Nasional di Kota Dili ]]>
<![CDATA[Lilia Pinto Cardoso Dos Santos]]>;
<![CDATA[Eka Ardhani Sisdyani]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[I Ketut Jati]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 9 (2023) ]]>
Publisher : <![CDATA[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.p08
<![CDATA[Senior employees find it difficult to understand the basics of accounting in a system that is supposed to make employees' work easier so they don't work manually. The aim of this research is to determine the influence of the use of accounting information systems, understanding of accounting and the role of information technology on the performance of employees of the Dili National Development Agency as a sample of 100 observers. The research uses quantitative techniques with multiple linear regression analysis. The results of the research show that there is a positive influence on the use of accounting information systems, the role of information technology, the role of information technology on employee performance at the National Development Agency in Dili City. Keywords: Accounting Information Systems, Understanding of Accounting; Role of Information Technology; Performance]]>
<![CDATA[PENGARUH TINGKAT PENGUNGKAPAN CSR DAN MEKANISME GCG PADA KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[I Wayan Hendra Karjaya]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 3 (2014) ]]>
Publisher : <![CDATA[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
<![CDATA[The purpose of this study is to determine the effect of the level of corporate social responsibility disclosure and implementation of good corporate governance mechanism on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period of 2008-2012. The sample research consists of 14 out of 37 mining companies listed, which are determined by purposive sampling method. The data are collected using non-participant observation, which are then analyzed using multiple linear regression. The results show that CSR has a positive effect on the company's financial performance, whereas not all of three proxies of GCG positively affect the financial performance. Independent board of commissioners and institutional ownership have no effect on financial performance, however, managerial ownership shows a positive effect on the company's financial performance. CSR disclosure is necessary to prevent external costs that affect the company's financial performance. In addition, good corporate governance mechanism will also be able to help improving the company's financial performance.]]>
<![CDATA[Audit Forensik, Audit Investigasi, dan Profesionalisme Terhadap Pengungkapan Kecurangan di BPKP ]]>
<![CDATA[I Dewa Ayu Cintya Nari Ratih]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 1 (2023) ]]>
Publisher : <![CDATA[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.i01.p11
<![CDATA[The research objective is to obtain empirical evidence of the effect of disclosing fraud on forensic auditing, investigative auditing and professionalism. The research was conducted at BPKP Bali Province. The number of samples used were 37 samples with purposive sampling method. The research instrument used was a questionnaire. The collected data were analyzed using multiple linear regression techniques. The results showed that the forensic audit had no effect on disclosing fraud, while the investigative audit and professionalism had a positive effect on disclosing fraud. The implications of this research are able to confirm the theory of fraud triangle and Theory of Planned Behavior (TPB) which argue that behavior does not only depend on a person's intentions, but also on other factors that are not under the control of the individual's behavior that causes fraud or fraud. Keywords: Forensic Audit; Investigative Audit; Professionalism; Fraud Disclosure]]>
<![CDATA[Adopsi Extensible Business Reporting Language dan Asimetri Informasi ]]>
<![CDATA[Ni Wayan Ristiari Jananti]]>;
<![CDATA[Made Gede Wirakusuma]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 7 (2023) ]]>
Publisher : <![CDATA[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.i07.p01
<![CDATA[The research objective is to verify the effect of the adoption of Extensible Business Reporting Language (XBRL) on information asymmetry in companies listed on the IDX. The sample was selected using a purposive sampling technique which was then analyzed using multiple linear regression. The research sample consisted of 329 companies with a total sample of 1,974 companies being observed. The results of this study show that the adoption of XBRL has a positive effect on information asymmetry. Firm size and turnover ratio control variables were found to have a negative effect on information asymmetry. The research results have implications for the gap in information distribution and technology acceptance between large and small investors. XBRL can help reduce data aggregation costs, but investors must then understand how to derive the informational benefits of new data. Therefore, investors must weigh the costs of data aggregation against the benefits when deciding whether to use new technologies that are voluntary or mandatory.Keywords: Extensible Business Reporting Language; Information Asymmetry; Bid Ask Spread.]]>
<![CDATA[Praktik Penghindaran Pajak: Multinasionalitas, Transfer Pricing, dan Good Corporate Governance ]]>
<![CDATA[Kadek Prilia Tirana]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 10 (2024) ]]>
Publisher : <![CDATA[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.i10.p14
<![CDATA[This study aims to determine the effect of multinationality, transfer pricing, independent board of commissioners, institutional ownership, and audit committee on tax avoidance practices. Data sources are obtained from annual reports and financial reports of mining sector companies listed on the Indonesian Stock Exchange in 2018-2021 using the documentation method. The sample was determined by purposive sampling method which resulted in 114 observed data. The data was analyzed using multiple linear regression. The results showed that institutional ownership has a positive effect, but multinationality, transfer pricing, independent board of commissioners and audit committee have no effect on tax avoidance practices. The results of the study are in line with stakeholder theory which states that the more powerful institutional ownership will be the greater its control over the company.]]>
<![CDATA[PROFITABILITAS PADA EARNINGS RESPONSE COEFFICIENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Gusti Ayu Putu Sintya Aryanti]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 1 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchange in 2012-2014. The number of samples taken are18 companies to obtain 54 observations for 3 years with purposive sampling method. Data are collected using the method of documentation. The analysis technique used is moderated regression analysis. The results show that profitability have a positive effect on earnings response coefficient. However, the disclosure of corporate social responsibility is not able to moderate the effect of profitability on earnings response coefficient. These results indicate that investorson mining companies in making investment decisions tend to attention profitability more than the disclosure of Corporate Social Responsibility.]]>
<![CDATA[EVALUASI KINERJA DINAS PENDAPATAN DAERAH KOTA DENPASAR BERBASIS BALANCED SCORECARD ]]>
<![CDATA[Wanda Pramudani Limbu]]>;
<![CDATA[Eka Ardhani Sisdyani]]>
<![CDATA[ E-Jurnal Akuntansi Vol 15 No 3 (2016) ]]>
Publisher : <![CDATA[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
<![CDATA[This study aims to determine the performance of the local authorities in Denpasar Revenue Service. Performance is measured through four perspectives: financial, customer, internal business process, and learning and growth perspective, which is part of the Balanced Scorecard method. The method used in this research is descriptive method by analyzing data from four perspectives: financial perspective, as measured by the method of Value for Money, internal business process perspective is measured by the ratio Service Cycle Efficiency (SCE), the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index. Results from this study indicate that the performance viewed from financial perspective can be said to be economical, efficient and effective. Performanced from the customers perspective is good which is signed by satisfied costomers; Internal business also shows an efficient process; and from the perspective of learning and growth, the performance also shows satisfied employees.]]>
