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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Bumi Lestari JURNAL AKUNTANSI DAN AUDITING Kinerja JURNAL MANAJEMEN AGRIBISNIS Journal of Accounting and Investment WIDYA LAKSANA International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Jurnal Abdi Insani Journal of a Sustainable Global South Indonesian Journal of Global Health research Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal DIALEKTIKA : Jurnal Ilmu Sosial Business Management Suluh Pendidikan: Jurnal Ilmu-ilmu Pendidikan International Journal of Economics, Commerce, and Management E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Wayan Suartana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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Determinants of Accounting Fraud Tendency in Lpd: A Study From The Perspective of Internal Factors in Badung Regency I Gede Bayu Saputra; I Wayan Suartana
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.739

Abstract

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  
The Effect of Good Corporate Governance, Intellectual Capital, Firm Size, and Company Growth on Company Profitability Fransisca Pauliena Roslynwibowo; I Wayan Suartana
International Journal of Economics, Commerce, and Management Vol. 2 No. 3 (2025): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i3.769

Abstract

The property and real estate sector is one of the business sectors that makes a significant contribution to the country's economic turnover and growth. With the ever-evolving challenges, companies in the property and real estate sector must adapt their business strategies to remain competitive amidst uncertain market conditions. Therefore, innovation in resource management and efforts to enhance operational efficiency are essential to drive optimal profitability. This study aims to examine the effect of good corporate governance, proxied by the board of directors and audit committee, intellectual capital, firm size, and company growth on company profitability. This research utilizes secondary data sourced from the annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method based on specific criteria, resulting in a total of 50 companies as observations. The collected data were analyzed using SPSS software with a multiple linear regression method. The results indicate that the board of directors, audit committee, intellectual capital, and company growth do not have a significant effect on company profitability, whereas firm size has a positive and significant effect on company profitability.
Implementation Effectsgreen Accounting on Company Value with Disclosurecorporate Social Responsibility as a Mediation Variable Dewi, Ni Wayan Sri Kesuma; Suartana, I Wayan
Business Management Vol 4, No 3 (2025): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i3.9269

Abstract

This study aims to test and provide empirical evidence regarding the effect of green accounting on firm value both directly and indirectly through the disclosure of corporate social responsibility as a mediating variable. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The sample was determined using purposive sampling method, with a total of 17 companies for three years of observation, so that 51 observation data were obtained. The data analysis technique used is path analysis and sobel test. The results showed that green accounting has a positive and significant effect on corporate social responsibility disclosure, green accounting and corporate social responsibility disclosure have no significant effect on firm value, and the results of the sobel test state that corporate social responsibility disclosure is unable to mediate the relationship between green accounting and firm value.
The Effect of Clinical Supervision Training on Increasing Compliance with the Five Moments of Hand Hygiene Julianingsih, Sri Redjeki; Suartana, I wayan; Setiawan, Wawan; Kustiko, Wayan; Marni, Marni
Indonesian Journal of Global Health Research Vol 6 No 3 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i3.3125

Abstract

Hand hygiene aims to minimize and eliminate microorganisms from the palms of the hands and prevent the risk of infection due to health services so that patient safety can be guaranteed. Research purposes/ Objective: To determine the effect of clinical supervision training on compliance with the five moments of hand hygiene among health workers at Marzoeki Mahdi Hospital. Method: Design research with a quasi-experimental design, one group pretest – posttest design. Population: All Nurse at Marzoeki Mahdi Hospital . The samples in this study were executive nurses, room heads, nursing team leaders and Infection Prevention Control Link Nurse (IPCLN) at Marzoeki Mahdi Hospital Bogor. The sampling technique uses Stratified Random Sampling. Data collection techniques use research instruments consisting of observation sheets and questionnaires. A validity test with a value of 0.700 is said to be valid because it is > 0.297. Meanwhile, the reliability test analysis with a total Cornbach Alpha value of 0.736 is said to be reliable because it is reliable if the Cronbach Alpha value is >0.60. Data were analyzed using Univariate, Bivariate Analysis. With the Wilcoxon Non-Parametric Test. And Multivariate Analysis uses the Simultaneous F Test (Anova). Results: The significance value for pretest and posttest is 0.000 (<0.05). Conclusions : There is an Effect of Clinical Supervision Training on Increasing Five Moment Hand Hygiene Compliance
DETERMINANTS OF INTENTION TO DO WHISTLEBLOWING IN BANK PEREKONOMIAN RAKYAT Astuti, Ni Putu Ayu Purnama; Suartana, I Wayan; Rasmini, Ni Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.801

Abstract

Whistleblowing is when someone speaks up to expose wrongdoing within an organization, with the goal of protecting it from illegal or unethical behavior. The act of whistleblowing is driven by a deep personal motivation to protect an organization from engaging in illegal activities. This intention can arise due to several factors. This research seeks to analyze on how organizational dedication, individual sacrifices, and ethical thinking impact an individual's decision to report misconduct. This study was conducted at 21 Head Offices of PT Bank Perekonomian Rakyat throughout Denpasar City. A survey was conducted by distributing a questionnaire directly to the participants for collecting data Respondents were selected from employees in the compliance, accounting, teller, credit, and internal auditor divisions, so that the total was 105 respondents. Of the 105 questionnaires distributed, only 92 respondents' answers met the requirements for further analysis using multiple linear regression. The findings of this research reveal that being committed to an organization can increase the likelihood of whistleblowing, while bearing personal costs can also increase the likelihood of whistleblowing. Additionally, moral reasoning does not seem to have an impact on the whistleblowing intention.
Effectiveness of the implementation of public services based on the Online Single Submission Risk Based Approach (OSS-RBA) through the One-Stop Integrated Service (PTSP) in Gianyar Regency I Wayan Suartana
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 2 (2025): Jurnal Dialektika: Jurnal Ilmu sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i2.690

Abstract

This study aims to analyze the effectiveness of the Online Single Submission – Risk-Based Approach (OSS-RBA) policy implementation through the One-Stop Integrated Service (PTSP) in Gianyar Regency. The background of the study is based on the gap between the normative objectives of Bali Governor Regulation Number 46 of 2022, which emphasizes acceleration, transparency, and accountability of services, and the actual conditions on the ground, which still face technical, structural, and cultural obstacles. The research method used is descriptive qualitative, with data collection techniques through in-depth interviews, observation, and documentation studies. Data analysis was conducted using the Miles and Huberman interactive model through the stages of data reduction, data presentation, and conclusion drawing. The results show that the implementation of OSS-RBA has encouraged the digitalization of public services, but its effectiveness remains limited. Data from the Gianyar DPMPTSP for the 2021–2025 period shows fluctuations in the number of permit applications and the persistence of backlogs, indicating delays in administrative completion.. The main obstacles identified include low digital literacy among the public, limited capacity of civil servants, weak internet infrastructure in rural areas, and suboptimal policy dissemination. While some medium- and large-scale businesses benefit from the efficiency of the OSS-RBA, MSMEs and the general public face technical difficulties that lower public satisfaction. Overall, the implementation of the OSS-RBA in Gianyar Regency is still considered ineffective. To achieve fast, transparent, accountable, and inclusive public services, strengthening civil servant capacity, equitable distribution of digital infrastructure, and a more participatory policy communication strategy are needed. With these steps, the OSS-RBA has the potential to become a strategic instrument in improving the quality of public services in the region.
THE ANTECEDENTS OF VALUE RELEVANCE: A SYSTEMATIC LITERATURE REVIEW Sasanti, Elin; Suartana, I Wayan; Wirama, Dewa Gede; Wirajaya, I Gde Ary
JRAK Vol 16 No 2 (2024): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i2.16979

Abstract

Research on value relevance in accounting reveals how market perceptions of accounting information are formed. Despite significant attention, a comprehensive explanation for variations in value relevance remains elusive. This study reviews the determinants of value relevance to identify gaps in the literature. Using PRISMA criteria, 47 empirical articles from 2013 to 2023 were examined across various countries. Findings indicate that International Financial Reporting Standards (IFRS) adoption and corporate governance significantly influence the value relevance of accounting information. While IFRS generally enhances financial statement comparability, outcomes vary in developing countries with weaker regulatory systems. Key factors also include board size, CEO duality, board diversity, macroeconomic conditions, and non-financial disclosures. The study employs agency and signaling theories to analyze these determinants, highlighting the complex factors affecting the utility of financial information for investors and calling for further research in underexplored contexts and on non-financial disclosures.
Impact of IT Sophistication and User Technical Proficiency on Accounting Information System Effectiveness Ni Komang Dela Yanti; I Wayan Suartana
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p20

Abstract

This research was conducted at LPD Kecamatan Ubud with the aim of analyzing the influence of personal technical skills and the sophistication of information technology on the effectiveness of accounting information systems. The research population includes all accounting staff in 32 LPD Kecamatan Ubud, with a sample of 96 respondents consisting of accounting and finance staff. Data was collected through questionnaires, and data analysis was carried out using multiple linear regression methods. The initial steps of the research included testing the validity and reliability of the research instruments. The analysis results indicate that the sophistication of information technology significantly enhances the effectiveness of accounting information systems. Additionally, personal technical skills also have a significant influence and positively impact the effectiveness of the system.
NIAT BELAJAR MENGGUNAKAN SOFTWARE AKUNTANSI Ni Luh Made Sri Kusmira; Dodik Ariyanto; I Wayan Suartana; Gede Juliarsa
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.09.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i09.p05

Abstract

Pembelajaran mengenai software akuntansi sangat krusial bagi mahasiswa akuntansi untuk menghasilkan lulusan berdaya saing tinggi di pasar kerja. Penelitian ini membuktikan hubungan dari persepsi kegunaan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy pada niat belajar software akuntansi. Data primer dikumpulkan dari 241 mahasiswa pada program sarjana akuntansi di FEB Unud angkatan 2021 dan 2022 melalui kuesioner, kemudian dianalisis menggunakan SmartPLS 4.0. Temuan ini membuktikan adanya efek yang positif dari persepsi pemanfaatan, kemudahan dalam menggunakan, sikap, pengaruh sosial, dan computer self-efficacy secara signifikan pada niat belajar mahasiswa. Hasil studi ini dapat diartikan yakni semakin tinggi keyakinan mahasiswa terhadap manfaat dan kemudahan software, semakin positif sikap mereka, semakin kuat dukungan sosial, dan semakin tinggi kepercayaan diri dalam mengoperasikan komputer, maka semakin besar niat mereka untuk mempelajari teknologi akuntansi. Implikasi penelitian ini menekankan pentingnya integrasi kurikulum dan strategi pembelajaran yang mendukung pengembangan kompetensi digital mahasiswa akuntansi untuk menghadapi tuntutan dunia kerja modern.Learning accounting software is essential for accounting students to produce highly competitive graduates in the job market. This study investigates the relationship between perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy on students’ intention to learn accounting software. Primary data were collected from 241 undergraduate accounting students from the 2021 and 2022 cohorts at the Faculty of Economics and Business, Udayana University, using questionnaires and analyzed with SmartPLS 4.0. The findings reveal that perceived usefulness, ease of use, attitude, social influence, and computer self-efficacy all have a significant positive effect on students’ intention to learn. These results imply that the higher the students’ confidence in the benefits and usability of the software, the more positive their attitude, the stronger the social support, and the greater their confidence in using computers, the stronger their intention to study accounting technology. This research highlights the importance of integrating curriculum and learning strategies that foster digital competence among accounting students to meet the demands of the modern workforce.
ANALYSIS OF FACTORS THAT INFLUENCE CAREER CHOICE AS A PUBLIC ACCOUNTANT WITH MOTIVATION AS A MODERATING VARIABLE: (Study on Undergraduate Accounting Study Program Students of Udayana University) Vemiyani, Ni Made Dhea; Suartana, I Wayan
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 4 (2024): July 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i4.679

Abstract

Indonesia faces a critical shortage of public accountants despite a growing demand for their services. While many individuals graduate with accounting degrees, few pursue careers in public accounting. This research aimed to understand the factors influencing this career choice, specifically examining the roles of financial rewards, professional recognition, and work environment, as well as the moderating effect of motivation. Based on expectation and planned behavior theories, the study analyzed data from 74 participants at Udayana University. Results indicate that motivation significantly impacts the relationship between financial rewards and the decision to become a public accountant, but it does not influence the relationships between professional recognition, work environment, and career choice in this field.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Astuti, Ni Putu Ayu Purnama Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi DEWA GEDE WIRAMA Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ni Wayan Sri Kesuma Diah Anggreni DODIK ARIYANTO Dwi Marhaeni, I Gst Agung Ayu Nova DWI PUTRA DARMAWAN Ego, I Komang Eka Ardhani Sisdyani Errik Shofian Jaswadi Fransisca Pauliena Roslynwibowo Gayatri Gde Herry Sugiarto Asana Gede Juliarsa Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gde Ary Wirajaya I Gede Bayu Saputra I Gede Krisna Dwipa Jaya I Gede Nandya Oktora Panasea I Gusti Ayu Agung Meilinda Setia Dewi I Gusti Ayu Dwi Cahyanti I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Ayu Purnamawati I Gusti Ketut Adi Winata I Ketut Jati I Ketut Sujana I Ketut Sujana I Ketut Surata I Ketut Suryanawa I Made Bagus Angga Marta Permana I Made Sudiana I Putu Gede Pande Setya Pratama I Putu Suarna Bumi I Putu Yoga Susmitha I Wayan Ramantha I WAYAN WINDIA Ida Ayu Diah Kencana Dewi Ida Bagus Angga Mardika Ida Bagus Putra Astika IGAM Asri Dwija P IM. PASMA SUARTIKA Ingrid Saraswati Bayusena Julianingsih, Sri Redjeki Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Kustiko, Wayan Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Marni Marni, Marni Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini Ni Komang Dela Yanti Ni Luh Made Sri Kusmira Ni Luh Nyoman Sherina Devi Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Sri Purnama Pradnyani Ni Made Dwi Ratnadi Ni Made Jeny Lestari Dewi Ni Made Ria Satyawati Ni Nengah Nari Utari Ni Putu Ayu Krisnawati Ni Putu Bella Ari Suwitri Ni Putu Desy Ratna Dewi Ni Putu Dewik Erina Ni Putu Ika Parianti Ni Putu Sri Harta Mimba Ni Putu Sundari Maheni Premaswari Ni Putu Wida Putri Damayanti Ni Putu Wiwin Setyari Ni Wayan Ayu Putri Ni Wayan Nonik Anggita NW. SURYATHI Nyoman Arya Adi Putra Oka Sri Indah Lestari Okayani, I Gusti Agung Diah Arishma Oktaviani, Yutri Putu Ayu Rara Anggani Putu Ayu Ratih Ardianti Putu Cintya Purnama Dewi PUTU NILA KRISNA DEWI Putu Peni Ulantari Putu Sukma Handayani Putu Wenny Saitri Putu Wenny Saitri Rosko Atmaja Saring Suhendro Sasanti, Elin Sekarini Tirtha Negari Simpen I Wayan Suasana, I GST A. KT. GD. Vemiyani, Ni Made Dhea Wawan Setiawan Yasa, I Made Putra Yudha, I Made Endra Kartika