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All Journal Jurnal Bisnis dan Manajemen AKRUAL: Jurnal Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat International Journal of Management Research and Economics Digital Innovation : International Journal Of Management Epaper Bisnis: International Journal Entrepreneurship and Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Anak Agung Ngurah Agung Kresnandra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP TINGKAT PENGANGGURAN DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI A.A. Ngurah Agung Kresnandra; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Desentralisasi fiskal, seperti ditekankan  teori fiscal federalism, akan memicu peningkatan PAD (pajak dan retribusi daerah) dan mengakselerasi pertumbuhan ekonomi daerah hingga akhirnya berpotensi mereduksi tingkat pengangguran. Namun, ada dugaan kuat bahwa pengaruh PAD tidak serta merta mampu menurunkan tingkat pengangguran melainkan bersifat kontinjen yaitu, salah satunya, tergantung pada belanja modal.  Penelitian ini bertujuan untuk menguji dampak moderasi belanja modal terhadap pengaruh PAD (retribusi dan pajak daerah) pada tingkat pengangguran.  Penelitian ini menggunakan data kualitatif dan kuantitatif yang bersumber dari data sekunder yang dikumpulkan dengan teknik dokumentasi. Data telah diuji dan telah memenuhi asumsi klasik dan model fit serta dianalisis menggunakan teknik analisis regresi berganda.   Hasil pengujian hipotesis secara simultan, pajak daerah, retribusi daerah dan belanja modal berpengaruh terhadap tingkat pengangguran. Untuk pengujian secara parsial, hanya pajak daerah yang berpengaruh negatif dan signifikan sementara retribusi daerah dan belanja modal tidak berpengaruh. Pengaruh moderasi belanja modal tidak mampu memoderasi pajak dan retribusi daerah terhadap tingkat pengangguran. Kata Kunci: PAD, Pajak Daerah, Retribusi Daerah, Belanja Modal, Tingkat Pengangguran
Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 28 No 3 (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.v28.i03.p27

Abstract

The purpose of this study was to determine the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level. Keywords : Accounting understanding level, emotional quotient, learning behavior.
Kompetensi Aparatur Desa dan Akuntabilitas Pengelolaan Dana Desa dengan Partisipasi Masyarakat dan Komitmen Organisasi sebagai Variabel Moderasi I Ketut Jati; Anak Agung Ngurah Bagus Dwirandra; Ni Luh Sari Widhiyani; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 33 No 2 (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.i02.p15

Abstract

The study aims to determine the influence of village apparatus competence on village fund management accountability moderated by contingency factors, some of which are community participation and organizational commitment. The study population was village apparatus in Buleleng Regency in 129 villages, and the sample was selected using a purposive sampling technique so that around 30 villages met the criteria with a total of 120 respondents. Primary data was collected by distributing questionnaires to the sample. Test analysis using moderation regression analysis technique (MRA). The results of the study indicate that the competence of village apparatus has a positive effect on the accountability of managing village funds; Community participation weakens the influence of village apparatus competence on village fund management accountability; Organizational commitment strengthens the influence of village apparatus competence on village fund management accountability; The internal control system weakens the influence of village apparatus competence on village fund management accountability; Clarity of budget targets strengthens the influence of village apparatus competence on village fund management accountability. Keywords: Competence; Accountability; Community Participation; Organizational Commitment
Bahasa IndonesiaSistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan Ni Luh Dela Yunita Dewi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p13

Abstract

In the current era of globalization, the financial sector, especially Rural Banks, is experiencing intense competition which causes companies to pay more attention to the performance of their employees. The research was conducted with the aim of finding out the effect of Accounting Information Systems, Internal Control Systems and Employee Satisfaction on the Performance of BPR Employees in Tabanan Regency. The research was conducted at the BPR in Tabanan Regency, namely 270 populations with employees as samples, namely those related to finance, 72 respondents. Data obtained through questionnaires and analyzed by multiple linear regression. The research gave the results that accounting information systems, internal control systems, and employee satisfaction have a positive and significant impact on employee performance in BPR Tabanan Regency. Keywords: Accounting Information System; Internal Control System; Employee Satisfaction; Employee Performance
The Influence of the Bystander Effect, Individual Morality, and Financial Pressure on the Tendency to Commit Fraud in Village Credit Institutions (LPDs) Across Tabanan Regency Ni Putu Handayani Utami Dewi; Anak Agung Ngurah Agung Kresnandra
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3441

Abstract

The tendency to commit fraud refers to unlawful actions carried out with the intention of gaining personal benefit. Fraud cases frequently occur in various financial institutions, including Village Credit Institutions (Lembaga Perkreditan Desa or LPDs) in Tabanan Regency. This highlights the need for further research on the factors contributing to fraudulent tendencies. This study aims to examine the influence of the bystander effect, individual morality, and financial pressure on the tendency to commit fraud in LPDs across Tabanan Regency. The study involved 90 LPD administrators selected using the area sampling method. Data were collected through questionnaires distributed directly at the research sites. The collected data were then tested and analyzed using multiple linear regression analysis with SPSS 27 software. The results indicate that the bystander effect and financial pressure have a positive influence, while individual morality has a negative influence on the tendency to commit fraud in LPDs across Tabanan Regency. The implications of this study are both theoretical and practical. Theoretically, the study supports the Fraud Hexagon Theory and contributes to empirical research on fraudulent tendencies. Practically, the findings can serve as a reference for institutions to pay closer attention to employee behavior in order to mitigate the tendency to commit fraud.
The Influence of Work Experience, Educational Level, and Management Support on the Effectiveness of Accounting Information Systems I Dewa Ayu Anggitya Pratiwi; Anak Agung Ngurah Agung Kresnandra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 2 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i2.426

Abstract

The effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.
The Influence of Personal Ability, Perceived Ease of Use, Usefulness, and Security Risk on MSMEs’ Cloud Accounting Interest I Nyoman Gede Berata Suteja; Anak Agung Ngurah Agung Kresnandra
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 3 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v2i3.421

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.
Measuring the Success of Accounting Information Systems Using the DeLone and McLean Model: A Case Study of Cooperatives in Badung Regency Ni Kadek Parissa Prawisanthi; Anak Agung Ngurah Agung Kresnandra
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.494

Abstract

This study empirically investigates the impact of information quality, system quality, and service quality on net benefits in cooperatives located in Badung Regency, specifically in Mengwi District. A quantitative research approach was employed, with non-probability sampling and purposive sampling as the chosen techniques. A total of 150 respondents, including cooperative managers and staff, participated in this study. Data analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The study found that information quality significantly influences net benefits through system use and user satisfaction. High-quality information is critical for effective system use and leads to greater user satisfaction, which ultimately contributes to higher net benefits for the cooperatives. Similarly, system quality was also found to significantly affect net benefits, with the use of high-quality systems increasing system use and improving user satisfaction, further enhancing the net benefits received by the cooperatives. However, service quality did not show a significant direct impact on net benefits, nor did it have any significant effect through the mediating variables of system use and user satisfaction. This finding suggests that while service quality is important in many contexts, in the case of cooperatives in this study, the quality of the information and the system itself play a more prominent role in determining the net benefits. The results of this study emphasize the importance of focusing on improving information and system quality to maximize the net benefits in cooperatives. Cooperatives should prioritize investments in information technology systems and ensure that the information provided is accurate and relevant to enhance system use and user satisfaction. This, in turn, will lead to greater overall benefits for the cooperatives in Mengwi District, Badung Regency.
Optimizing Community and SME’s Potential in Sangketan Village, Tabanan, Bali: A Tax Compliance Perspective ANDRIATI, Ni Putu Iin; PRABANINGRUM, Putu Ary Sandria; SUDIRGA, I Gusti Ayu Desni Saraswati; NOVIARI, Naniek; JATI, I Ketut; SISDYANI, Eka Ardhani; KRESNANDRA, Anak Agung Ngurah Agung
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.898

Abstract

Sangketan Village, located in Penebel District, Tabanan Regency, Bali, has excellent potential to improve and explore. The geographical situation of the village, which has an area of 12.70 km2 with a population of 3,515 people divided into 1,257 Family Cards and the livelihood of the majority of the population as coffee farmers encourages optimization of the management of coffee and other products so that they are better known and recognized in the broader range such as product export. Therefore, as a form of community service, the Diploma III Taxation Study Program, Diploma III Accounting Study Program, and Accounting Study Program, Faculty of Economics and Business, Udayana University provides outreach related to tax compliance for SME players to increase their productivity in terms of product use by foreign investment operating in Indonesia, such as hotels and villas. The socialization method begins with looking for phenomena faced by SMEs in Bali, which is then continued with field studies so that the right topic can be socialized. The results achieved from this service are increasing public awareness regarding compliance in carrying out tax obligations and increasing productivity and recognition of local products from Sangketan Village in a broader range.
Institutional Ownership as a Moderator in the Relationship Between Enterprise Risk Management, Profitability, and Firm Value Ni Putu Hanna Windu Sari; Anak Agung Ngurah Agung Kresnandra; I Ketut Sujana
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p05

Abstract

Firm value is an indicator of a company's condition, reflected through its share price. This research aims to provide empirical evidence on the influence of Enterprise Risk Management (ERM) and profitability on firm value, as well as the moderating effect of institutional ownership on the relationships between ERM, profitability, and firm value. The population for this study consists of companies within the banking subsector listed on the Indonesia Stock Exchange (IDX) over the period 2020-2022. A nonprobability sampling method was utilized, yielding a sample of 63 observations. Data were analyzed using Moderated Regression Analysis. The results indicate that ERM and profitability positively impact firm value. Additionally, institutional ownership strengthens the effects of ERM and profitability on firm value.
Co-Authors Anak Agung Ngurah Bagus Dwirandra ANDRIATI, Ni Putu Iin Astawa, Dewa Gde Yudhi Eka Ardhani Sisdyani Gede Juliarsa Gede Juliarsa I Dewa Ayu Anggitya Pratiwi I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Made Asri Dwija Putri I Ketut Jati I Ketut Sujana I Ketut Suryanawa I Made Andika Pradnyana Wistawan I Nyoman Gede Berata Suteja I Wayan Gde Wahyu Purna Anggara N.L.S. Widhiyani NANIEK NOVIARI Ni Kadek Parissa Prawisanthi Ni Luh Dela Yunita Dewi Ni Made Adi Erawati Ni Putu Handayani Utami Dewi Ni Putu Hanna Windu Sari Ni Putu Sri Harta Mimba Pande Made Utariyani Dewi PRABANINGRUM, Putu Ary Sandria Rendiyansyah, Rois Sudirga, I Gusti Ayu Desni Saraswati