Articles
<![CDATA[IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Thatok Asmony]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 8 (2023) ]]>
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.2023.v33.i08.p12
<![CDATA[The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability. Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.]]>
<![CDATA[Sistem Pembelajaran Online Sebagai Mediator Kreativitas SDM, Ketidakpastian Lingkungan, dan Teknologi Informasi pada Kinerja PTS ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Ayudia Sokarina]]>;
<![CDATA[Thatok Asmony]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 9 (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.i09.p20
<![CDATA[The purpose of the study was to examine and find empirical evidence regarding the effect of human resource creativity, environmental uncertainty, and the use of information technology on online learning systems, and the effect of online learning systems on the performance of private universities. The research was conducted at private universities throughout Lombok Island, West Nusa Tenggara Province. The total population in this study is 26 private universities, where each university will make 2 people as samples. So that the sample in this study amounted to 52 respondents. The data analysis method used is the PLS-SEM method. The results of the study stated that the creativity of human resources and the use of information technology had a positive effect on the online learning system. Meanwhile, environmental uncertainty has no effect on the online learning system. Furthermore, the online learning system has a positive effect on the performance of private universities. Keywords: Private Higher Education Performance, Online Learning System, Human Resource Creativity, Environmental Uncertainty, Information Technology]]>
<![CDATA[Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah ]]>
<![CDATA[Rahmatia Azzindani]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[M Irwan]]>
<![CDATA[ E-Jurnal Akuntansi Vol 27 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.v27.i01.p16
<![CDATA[The study aims to prove empirically the effect of the implementation of SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the study used a questionnaire distributed to 32 ODP s in Central Lombok Regency. The results of (H1) and (H2) for the implementation of SIMDA (X1) and (X2) indicate that the variable implementation of SIMDA has a significant effect on the quality of LKPD and a positive t-value indicates that the implementation of SIMDA has a relationship in line with the quality of LKPD. As well as the results of research from the testing of the third hypothesis (H3) for the variable application of SAP (X3) shows that the application of SAP does not have a significant effect on the quality of LKPD and t-value positively indicates that the application of SAP has a relationship which is in line with the quality of LKPD. Keywords: Implementation of SIMDA, Performance of Local Government Apparatus, Application of SAP, Quality of LKPD]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaa Manufaktur Yang Terdaftar di BEI Periode 2014-2016 ]]>
<![CDATA[I Made Adi Gunawan]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Erna Widiastuty]]>
<![CDATA[ E-Jurnal Akuntansi Vol 26 No 3 (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.v26.i03.p27
<![CDATA[The purpose of this study is to analyze the factors that influence the value of manufacturing companies on the Indonesia Stock Exchange (IDX). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2016 period as many as 146 companies. Sampling using purvosive sampling technique with several criteria to obtain a sample of 15 companies in a period of 3 years. Data analysis in this study using multiple linear regression. Based on the results of statistical data analysis both based on simultaneous tests (F-Statistic Test) and partial tests (t-Statistic Test), the results of research on dividend, liquidity, profitability, capital structure, and firm size are significant for firm value and have a positive direction. Keywords: Dividend policy, liquidity, profitability, capital structure, company size, firm value]]>
<![CDATA[Pengaruh Karakteristik Organisasi, Kesesuaian Kompensasi, Sistem Pengendalian Internal dan Budaya Etis terhadap Fraud Pengadaan Barang/Jasa ]]>
<![CDATA[Nurlaili Fithriani]]>;
<![CDATA[Endar Pituringsih]]>;
<![CDATA[M Firmansyah]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 7 (2020) ]]>
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.2020.v30.i07.p17
<![CDATA[The purpose of this study is to examine whether the TPK characteristic variables, the suitability of compensation, internal control systems, and ethical culture have an influence on fraud procurement of goods / services. The study was conducted at the Village Government Agency in Central Lombok Regency. This research uses a quantitative approach using primary data collected by survey method through sending questionnaires to respondents. The sampling technique used was Claster Random Sampling, so that 195 people were obtained in 65 villages in Central Lombok Regency. The results showed that the characteristics of the Activity Management Team (TPK) and ethical culture had a significant negative effect on goods / services procurement fraud, compensation suitability had a significant positive effect on goods / services procurement fraud, while the internal control system had no effect on goods / services procurement fraud. Keywords: Organizational Characteristics; Suitability of compensation Internal Control System; Ethical Culture; Goods / Services Procurement Fraud.]]>
<![CDATA[Environmental Uncertainty sebagai Pemoderasi Budaya Organisasi, Sistem Informasi, Narcissm Behavioral, Sistem Pengendalian Intern, dan Fraudulent Financial Reporting ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 12 (2023) ]]>
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.2023.v33.i12.p18
<![CDATA[The aim of this research is to analyze the influence of organizational culture, artificial intelligence-based accounting information systems, and narcissistic behavior on internal control systems that are moderated by environmental uncertainty. The research also tested the influence of the internal control system on fraudulent financial reporting. This research was conducted at a hotel on Lombok Island. The total research population was 73 hotels with 146 research respondents. The data analysis method uses Moderate Regression Analysis (MRA). The research results show that organizational culture and artificial intelligence-based accounting information systems have a positive effect on the internal control system. However, narcissistic behavior has no influence on the internal control system. Environmental uncertainty strengthens the influence of organizational culture and artificial intelligence-based hotel accounting information systems on internal control systems. Meanwhile, environmental uncertainty does not strengthen the influence of narcissistic behavior on the internal control system. Finally, the internal control system has no effect on fraudulent financial reporting. Keywords: HR Competency; Government Internal Control System (SPIP); Organizational Environment; Financial Reporting Quality and Regional Government Information System (SIPD)]]>
<![CDATA[Budaya Suku Sasak Memoderasi Gaya Kepemimpinan, Independensi, Pemahaman Good Governance Pada Kinerja Auditor ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 4 (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.i04.p20
<![CDATA[This study aims to examine the influence of lokal culture of Sasak auditors as a moderating influence of leadership style, independence and understanding of good governance on the performance of internal auditors. The study population was all auditors who carried out inspections at the Inspectorate of the entire island of Lombok, as many as 215 people. The sampling technique used was purposive sampling. From these criteria, a research sample of 129 auditors was obtained. The analytical tool used in the research is Moderated Regression Analysis (MRA) with SPSS 17. The research proves that leadership style, independence and understanding of good governance affect the performance of internal auditors. Another finding is that the understanding of good governance has a significant effect on the performance of internal auditors with the lokal culture of the Sasak tribe as a moderating variable. This is because a good understanding of good governance will improve the performance of auditors so that organizational goals can be achieved. Keywords: Local Sasak Culture; Leadership Style; Independence; Understanding of Good Governance; Performance of the Inspectorate Auditor.]]>
<![CDATA[Pengaruh Pengetahuan, Pengalaman, Skeptisme Profesional, Dan Intuisi APIP Dalam Mendeteksi Kecurangan Pada Inspektorat Provinsi NTB ]]>
<![CDATA[Muhammad Idham]]>;
<![CDATA[Lalu M. Furkan]]>;
<![CDATA[Endar Pituringsih]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 12 (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.i12.p16
<![CDATA[This study aims to analyze the effect of knowledge, experience, professional skepticism, and intuition of government internal supervisors in detecting fraud at the NTB Provincial Inspectorate. Respondents from this study as many as 49 people who have functional positions. The technique of collecting data is by using a questionnaire and collecting data by using the census method. The data analysis technique used multiple regression analysis. The results showed that professional experience and skepticism had a significant positive effect on Fraud Detection. Meanwhile, knowledge and intuition have a negative effect on Fraud Detection. The theoretical implication of this research is to strengthen the results of previous studies that knowledge, experience, professional skepticism and intuition have an influence on fraud detection. The practical implications of this research are useful as a means to provide information or references for auditors, especially those who have an auditor's functional position. Meanwhile, the implications of research policies can be used as benchmarks and evaluations related to fraud detection in improving the quality and performance of auditors as government internal supervisors. Keywords : Knowledge; Experience; Profesionalisme Skepticism; Intuition; Fraud Detection.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Pengelolaan Keuangan Usaha Kecil Menengah dan Implikasinya terhadap Good Governance ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Thatok Asmony]]>;
<![CDATA[Prayitno Basuki]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 8 (2020) ]]>
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.2020.v30.i08.p20
<![CDATA[The study aims to obtain empirical evidence about the influence of organizational commitment, accounting information systems and human resource capacity on Small Medium Enterprise (SME) financial management and the influence of SME financial management on good governance. The study was conducted on SMEs in West Lombok Regency. various regions in West Lombok Regency The results of the study indicate that organizational commitment does not significantly influence financial management Information technology and HR competencies significantly influence financial management and financial management significantly influence good governance. Keywords: Commitment; Competent; Technology; Financial Management; Good Governance.]]>
<![CDATA[Kepemimpinan Kharismatik Tuan Guru Sebagai Pemoderasi Determinan Pengelolaan Keuangan Pada Akuntabilitas Pondok Pesantren ]]>
<![CDATA[Endar Pituringsih]]>;
<![CDATA[Prayitno Basuki]]>;
<![CDATA[Akram Akram]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 2 (2023) ]]>
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.2023.v33.i02.p14
<![CDATA[This study aims to analyze the effect of human resource capability and treasurer ethics moderated by the charismatic leadership of the teacher on financial management and the implications for the accountability of Islamic boarding schools. The research was conducted at Islamic boarding schools throughout Lombok Island, West Nusa Tenggara Province. The total population in the study was 558 Islamic boarding schools. Determination of the sample using purposive sampling method with the Slovin formula. The results of the study show that human resource capability and treasurer ethics have an effect on financial management. The charismatic leadership of the guru does not moderate human resource capabilities, but moderates the treasurer's ethics towards financial management. And financial management influences the accountability of Islamic boarding schools. Keywords: Human Resource Capability; Treasurer Ethics; Tuan Guru Charismatic Leadership; Financial Management; Islamic Boarding School Accountability]]>
