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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Bakti Saraswati JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Bisma: Jurnal Bisnis dan Manajemen JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Widya Akuntansi dan Keuangan BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Journal of Tourism Economics and Policy Aptekmas : Jurnal Pengabdian Kepada Masyarakat Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Jurnal Riset Akuntansi Warmadewa Community Services: Sustainability Development
Sanjaya, I Ketut Puja Wirya
Universitas Warmadewa
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FAKTOR-FAKTOR MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE Krishna Purnamasari Putu Ayu; I Ketut Puja Wirya Sanjaya; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 1 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.5.1.10008.28-33

Abstract

Penelitian ini dilaksanakan dengan tujuan dalam melakukan analisis atas elemen-elemen yang berperan dalam memengaruhi kecenderungan penggunaan sistem informasi akuntansi yang berbasis e-commerce pada platform Shopee. Peneliti memilih menggunakan jenis data primer untuk diolah sebagai data penelitian. Prosedur pengambilan sampel dilakukan dengan metode purposive sampling yang berjumlah 135 responden dan memenuhi syarat sebagai sampel penelitian yang diperoleh dengan pengumpulan data melalui kuesioner. Metode yang diterapkan adalah analisis regresi linear berganda dengan penggunaan perangkat lunak analisis data 25 SPSS for windows. Peneliti mendapatkan beberapa poin sebagai hasil penelitian di antaranya yaitu persepsi kemudahan, persepsi manfaat, kepercayaan, dan sikap terhadap penggunaan berpengaruh positif signifikan secara parsial terhadap kecenderungan penggunaan sistem informasi akuntansi yang berbasis e-commerce di aplikasi Shopee. Adapun berbeda dengan hasil temuan lain, persepsi terhadap risk tidak memiliki pengaruh terhadap kecenderungan penggunaan sistem informasi akuntansi berbasis e-commerce pada aplikasi yang sama.
ANALISIS AKUNTANSI PERTANGGUNGJAWABAN PADA HOTEL THE AKMANI LEGIAN I Gusti Made Agus Rahen Refaya Alvan Putra AJ; I.G.P. Sri Eka Jayanti; I Ketut Puja Wirya Sanjaya
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tourism in Bali, particularly at Hotel The Akmani Legian Bali, has seen rapid growth, impacting the accommodation sector significantly. This study analyzes responsibility accounting performance through four centers: cost, revenue, profit, and investment. As Bali's attractiveness as a tourist destination rises, evaluating hotel financial management effectiveness becomes crucial amid increasing competition. The research examines the profitability and adequacy of each responsibility center using methods such as variance analysis, contribution margin, direct profit, controllable profit, Return on Investment (ROI), and Economic Value Added (EVA). Findings reveal that cost and revenue centers yield profitable results, while profit centers show varied outcomes, with some aspects profitable and others not. Investment centers demonstrate positive performance, indicating sound investment decisions. Overall, the responsibility accounting at Hotel The Akmani Legian Bali for 2022-2023 shows satisfactory and profitable outcomes, reflecting efficient resource management. These insights are valuable for hotel management in strategic decision-making aimed at enhancing future financial performance and serve as a reference for hotel operators and stakeholders in developing effective strategies in the hospitality industry
The Influence of Individual Characteristics, Technology Use, Environmental, Social, and Governance (ESG) Practices on Financial Performance of Village Credit Institutions (LPD) in Abiansemal District Ni Made Diah Juniari; I Ketut Puja Wirya Sanjaya; I Gusti Ngurah Sanjaya
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1863

Abstract

This study aims to analyze the influence of individual characteristics, technology utilization, and Environmental, Social, and Governance (ESG) practices on the financial performance of Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Abiansemal District, Badung Regency, Bali Province. The research was conducted on all LPDs operating in Abiansemal District, with the object of study being the financial performance of LPDs as influenced by the three variables. The research population consisted of 34 active LPDs spread across 34 traditional villages. The sampling technique used was purposive sampling with specific criteria; therefore, each LPD was represented by three respondents, namely the chairperson, treasurer, and financial or accounting staff. Accordingly, the total sample size in this study was 102 respondents. Data were collected through questionnaires and analyzed using multiple linear regression analysis to examine the effect of each independent variable on financial performance. The results indicate that individual characteristics, technology utilization, and ESG practices have a significant influence on the financial performance of LPDs in Abiansemal District. These findings highlight the importance of human resource quality, the use of information technology, and the consistent implementation of ESG principles in supporting improved financial performance and the sustainability of LPDs. This study is expected to provide practical contributions for LPD management and serve as a reference for future research by incorporating additional variables and expanding the research scope.
Pengaruh Sistem Pengendalian Internal, Asimetri Informasi, Kesesuaian Kompensasi dan Ketaatan Aturan  Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) pada Organisasi Perangkat Daerah (OPD) Kota Denpasar Dewa Ayu Komang Bintani; I.B. Made Putra Manuaba; I Ketut Puja Wirya Sanjaya
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/tp613023

Abstract

Abstract: This study aims to analyze the effect of Internal Control Systems, Information Asymmetry, Compensation Suitability, and Compliance with Accounting Rules on the Tendency of Accounting Fraud in the Regional Government Organizations (Organisasi Perangkat Daerah/OPD) of Denpasar City. The population of this study consists of 126 employees working in the OPD of Denpasar City. Data were analyzed using multiple linear regression analysis. The simultaneous test results indicate that Internal Control Systems, Information Asymmetry, Compensation Suitability, and Compliance with Accounting Rules have a positive and significant effect on the Tendency of Accounting Fraud in the OPD of Denpasar City. Partially, the results show that Internal Control Systems have a negative effect, Information Asymmetry has a positive effect, while Compensation Suitability and Compliance with Accounting Rules have a negative effect on the Tendency of Accounting Fraud in the OPD of Denpasar City.   Keywords: Internal Control Systems, Information Asymmetry, Compensation Suitability, Compliance with Accounting Rules, Accounting Fraud Tendency.
Co-Authors ., Ni Luh Putu Widyasari A.A Ayu Erna TRISNAWATI A.A. Sri Purnami Dewa Ayu Komang Bintani Ekajayanti, L.G.P Sri Ganawati, Nengah Gede Sanjaya Adi Putra I Gde Wedana Arjawa I Gst. B. Ngr. P. Putra I Gusti Made Agus Rahen Refaya Alvan Putra AJ I Gusti Ngurah SANJAYA I Gusti Ngurah Sanjaya I Made Aditya Mantara Putra I Made Ari Yuda I Made Pulawan, I Made I Putu Agus Aryaka Darmawan I.B Made Putra Manuaba I.B. Made Putra Manuaba I.B. Putra MANUABA I.G.P. Sri Eka Jayanti Ida Ayu Gede Gandhi Patni Intan Saputra Rini, I Gusti Ayu Juniari, Ni Made Diah Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Krishna Purnamasari Putu Ayu L.G.P Sri Ekajayanti L.G.P Sri Ekajayanti L.G.P. Sri Eka Jayanti Maharani, Ida Ayu Dinda Priyanka Manik Sastri, I. I. D. A. Manuaba, I. B. Made Putra MANUABA, I. B. Putra Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Komang Ayu Triwulani Ni Luh Kade Dinda DAMAYANTI Ni Luh Putu Ratna Wahyu Lestari Ni Made Diah Juniari Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Wayan Novi Rahyuni PURWANTO, Indrawan Putra, I Made Wianto Putu Dian Pradnyanitasari, Putu Dian Putu Dicky Ari Pratama Putu Eka Diana Angga Dana Sri Rahayu Damayanti