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<![CDATA[Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic ]]>
<![CDATA[Mimba, Ni Putu Sri Harta]]>;
<![CDATA[Putri, I Gusti Ayu Made Asri Dwija]]>;
<![CDATA[Kresnandra, Anak Agung Ngurah Agung]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v12n1.p94-106
<![CDATA[Abstract During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.]]>
<![CDATA[Pengaruh Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi Daerah Dengan Dana Perimbangan Dan Investasi Swasta Sebagai Variabel Pemoderasi ]]>
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>
<![CDATA[ Jurnal Bisnis dan Manajemen Vol 3, No 2 (2016): Jurnal Bisnis dan Manajemen Volume 3 Nomor 2 Tahun 2016 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jbm.v3i2.410
<![CDATA[This study aimed to examine the effect of fiscal decentralization on local economic growth as well as view the ability of balance funds and private investment as a moderating variable, in strengthening the positive impact of fiscal decentralization on local economic growth in the province of Bali. The study was conducted in nine districts / municipalities in the province of Bali with a total sample of 45 samples. The data analysis techniques used in this study is partial least square (PLS). Hypothesis test results showed that only fiscal decentralization has a positive and significant impact on regional economic growth. Meanwhile, two moderating variables not proven to strengthen the positive effects of fiscal decentralization on economic growth in the region.]]>
<![CDATA[Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic ]]>
<![CDATA[Ni Putu Sri Harta Mimba]]>;
<![CDATA[I Gusti Ayu Made Asri Dwija Putri]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v12n1.p94-106
<![CDATA[Abstract During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.]]>
<![CDATA[The Effect Of Liquidity, Solvency And Profitability On Stock Prices (Study of Classification J Infrastructure Companies Listed on the Indonesian Stock Exchange for the 2020-2023 Period) ]]>
<![CDATA[Rendiyansyah, Rois]]>;
<![CDATA[Kresnandra, Anak Agung Ngurah Agung]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v5i6.3659
<![CDATA[This research investigates the empirical relationship between liquidity, solvency, and profitability and stock prices of infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Employing a sample of 22 infrastructure companies selected through purposive sampling, the study utilizes multiple linear regression analysis with current ratio, debt-to-equity ratio, and return on assets as independent variables. The findings indicate that liquidity exerts a negative influence on stock prices, while profitability demonstrates a positive correlation. Notably, solvency does not exhibit a significant impact on stock prices. These results suggest that investors in infrastructure companies may prioritize high profitability over high liquidity when making investment decisions. The study contributes to the existing literature by providing empirical evidence on the financial determinants of stock prices in the infrastructure sector and offers insights for future research.]]>
<![CDATA[Moderating Effects on the Relationship Between Accounting Comprehension and Local Government Financial Reporting ]]>
<![CDATA[I Ketut Jati]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[Gede Juliarsa]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 11 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i11.p10
<![CDATA[This study examines the direct impact of accounting comprehension on the quality of financial reports and explores the moderating effects of the Internal Control System (SPI), Accounting Information System (AIS), Human Resource (HR) Competence, and Organizational Commitment on this relationship. The research focuses on employees in the finance and accounting divisions of 31 Regional Apparatus Organizations (OPD) within the Buleleng Regency Government. A purposive sampling technique was employed, yielding a sample of 90 respondents. Primary data were collected through questionnaires, and the data were analyzed using moderated regression analysis (MRA) with SPSS as the analytical tool. The findings indicate that accounting comprehension has a significant effect on the quality of financial reports. Furthermore, SPI, AIS, and HR Competence serve as moderating variables that strengthen this relationship. However, Organizational Commitment does not moderate the effect of accounting comprehension on financial reporting quality. Keywords: Financial Report Quality; Accounting Understanding; Internal Control System; Accounting Information System; Human Resources Quality]]>
<![CDATA[Insentif Pajak dan Sanksi Pajak sebagai Mediasi Pengaruh Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak ]]>
<![CDATA[I Ketut Suryanawa]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[Anak Agung Ngurah Bagus Dwirandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 1 (2024) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2024.v34.i01.p02
<![CDATA[This research aims to obtain empirical evidence of the influence of financial conditions on taxpayer (WP) compliance, as well as to obtain empirical evidence of the moderation of contingency factors (tax incentives) and contingent factors (tax sanctions) on the influence of financial conditions on taxpayer compliance. Furthermore, it is said that this low tax ratio is, in part, caused by low taxpayer compliance. This research will produce a special taxpayer compliance prediction model in the Covid 19 pandemic era, which is of course very relevant for use by policy makers. The sampling method used in this research used an accidental sampling technique and a sample of 205 respondents was obtained. The research analysis technique uses Moderated Regression analysis. The research results show that financial conditions have a positive effect on individual taxpayer compliance. Tax incentives strengthen the influence of financial conditions on individual taxpayer compliance. Tax sanctions strengthen the influence of financial conditions on individual taxpayer compliance. Keywords: Financial Conditions; Taxpayer Compliance; Tax Incentives; Tax Sanctions]]>
<![CDATA[Moderasi Persepsi Kegunaan dan Kemudahan Pembelajaran terhadap Pengaruh Minat Belajar pada Tingkat Pemahaman Akuntansi ]]>
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 1 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i01.p07
<![CDATA[This study aims to determine the moderating ability of the perceived usefulness and convenience of online learning media at OASE Udayana on the influence of accounting students' learning interest on their level of accounting understanding. The primary data of this research is the distribution of questionnaires using purposive sampling method. The collected data is first tested for the fulfillment of the classical assumption requirements, then analyzed using the technique of moderated regression analysis (MRA). The results of this study are that interest in learning statistically affects the level of accounting understanding, perceptions of the usefulness of online learning media are not able to strengthen or weaken the influence of interest in learning on the level of accounting understanding and perceived ease of moderating the effect of interest in learning on the level of accounting understanding. Keywords: Learning Interests; Perceptions of Usefulness; Perceptions of Ease; Level of Accounting Understanding.]]>
<![CDATA[Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan ]]>
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i06.p17
<![CDATA[This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection. Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik ]]>
<![CDATA[Pande Made Utariyani Dewi]]>;
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>
<![CDATA[ E-Jurnal Akuntansi Vol 29 No 1 (2019) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2019.v29.i01.p12
<![CDATA[Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. Keywords : Financial Awards; Professional Training; Work Environment.]]>
<![CDATA[Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi ]]>
<![CDATA[Anak Agung Ngurah Agung Kresnandra]]>;
<![CDATA[I Wayan Gde Wahyu Purna Anggara]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 8 (2022) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2022.v32.i08.p18
<![CDATA[This study aims to determine the effect of Accounting Information Systems on individual performance and the moderating effect of skill level suitability, interconnection, and organizational innovativeness variables on individual performance. The research was conducted at the Office of the Ministry of Religion in Bali Province. The research population is the employees of the Ministry of Religion Office in Bali Province. The sample was determined by purposive sampling method with a sample of 73 employees as respondents. The analysis technique used is Moderated Regression Analysis. The results show that the effectiveness of the use of accounting information systems has a positive effect on individual performance, skill level strengthens the effect of the effectiveness of the use of accounting information systems on individual performance, interconnection does not moderate the effect of the effectiveness of using accounting information systems on individual performance and organizational innovativeness strengthens the effect of the effectiveness of using information systems. accounting for individual performance. Keywords: AIS Effectiveness, Skill Level Match, Interconnection, Organizational Innovativeness, Individual Performance.]]>
