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Journal : ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING

Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati Ida Ayu Nyoman Yuliastuti; Ni Wayan Anggi Eswarani; Luh Komang Merawati
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i2.503

Abstract

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.
Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa di Kecamatan Kediri Ida Ayu Nyoman Yuliastuti; I Gede Cahyadi Putra
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 1 (2022): July 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i1.424

Abstract

This study aims to examine and analyze the effect of information technology sophistication, work experience, training and Tri Hita Karana culture on the effectiveness of the accounting information system at the Village Credit Institution (LPD) in Kediri District, Tabanan Regency. The number of LPDs in Kediri District are 21 LPDs with a population of 159 people. The method of determining the sample using purposive sampling method, so as to get a research sample of 105 respondents. The data analysis technique used is multiple linear regression analysis. Of the 105 questionnaires distributed, 81 were filled out and returned. The results of the data analysis showed that the training and culture of Tri Hita Karana had a positive effect on the effectiveness of the accounting information system. It is different with the results on the variables of information technology sophistication and work experience which have no effect on the effectiveness of the accounting information system at the LPD in Kediri District, Tabanan Regency.
Co-Authors A.A. Putu Wiwik Sugiantari Agus Mertha Dana Anak Agung Istri Ngurah Marhaeni Anak Agung Manik Pratiwi Anak Agung Putu Gede Bagus Arie Susandya Anastasya Helni Daniel Raditya Tandio Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Dermawan Waruwu Desak Ayu Sriary Bhegawati Dewi, Ni Nyoman Komala Dewi, Ni Nyoman Santi Filomenamaya Gde Aksa Riantathula Acarya Putra Manik Gde Bagus Brahma Putra Gine Das Prena Gusti Ayu Ari Dewi I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Agung Putu Sintia Putri I Gusti Bagus Rai Utama I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Kadek Dirga Mustiasa I Kadek Wika Ardianta I Ketut Muka I Ketut Sudipta Giri I Ketut Sudipta Giri I Made Suartawan I Nyoman Adi Susrawan I Nyoman Resa Adhika I Nyoman Resa Adhika, I Nyoman Resa I Wayan Eka Artajaya I Wayan Ruspendi Junaedi I Wayan Satria Dharma Putra I Wayan Sukadana I Wayan Sukadana Ida Ayu Ratih Manuari Ida Ayu Sita Amelia Putri Ida Bagus Ideyogiswara IM Suyana Utama Kadek Agus Olin Pramana Ketut Dwirahita Utami Dewi Komang Dean Ananda Komang Dean Nanda Luh Ari Darmayanti Luh Komang Merawati Made Santana Putra Adiyadnya Ni Kadek Hariani Ni Kadek Nita Kusuma Dewi Ni Luh Gede Putu Purnawati Ni Luh Karmini Ni Luh Putu Sandrya Dewi Ni Luh Putu Suwandewi Ni Made Mela Cintya Dewi Ni Made Sri Lasmi Dewi Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Komala Dewi Ni Nyoman Yuliarmi Ni Putu Ega Yulianti Utami Ni Putu Eka Sri Setya Dewi Ni Putu Erna Astiti Ni Putu Yeni Sukma Dewi Ni Wayan Anggi Eswarani Ni Wayan Ari Suarningsih Ni Wayan Cantika Verginia Noviana Dewi Setianingrum Pande Ketut Ribek Pande, I Wayan Bagus Putu Kepramareni Raharja, Made Agung Salain, Putu Pradiva Putra Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Simanjuntak, Yolanda Patrician Sudiartini, Ni Wayan Ari Suwandewi, Ni Luh Putu Syamsiar, Syamsiar Yunisari, I Gusti Ayu Asta