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All Journal Agroland : Jurnal Ilmu-Ilmu Pertanian Jurnal Ilmiah Akuntansi dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 The Indonesian Journal of Accounting Research Journal of a Sustainable Global South Transekonomika : Akuntansi, Bisnis dan Keuangan Business Management Suluh Pendidikan: Jurnal Ilmu-ilmu Pendidikan International Journal of Economics, Commerce, and Management E-JURNAL AKUNTANSI
I Wayan Suartana
Fakultas Ekonomi Dan Bisnis, Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Public Health Social Sciences Other

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January Effect di Indonesia Periode 2017 – 2019 Gusti Ayu Ratrini; I Wayan Suartana
E-Jurnal Akuntansi Vol 31 No 3 (2021)
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.2021.v31.i03.p18

Abstract

The January Effect is one of the seasonal anomalies, which reveals that stock returns in January tend to be higher than in months other than January. This study aimed to examine and analyze the existence of the January effect using abnormal return and trading volume activity (TVA) variables. The presence of the January Effect was researched on companies listed on the Indonesia Stock Exchange (IDX) and continues to be included in the Investor33 Index during 2017-2019. The samples studied were 25 companies. It was selected using purposive sampling method. The results of the normality test showed that the data was not normally distributed. Thus, only the non-parametric test, namely the Wilcoxon Signed Rank Test, can be used as a data analysis technique. Based on the analysis conducted, it was found that there was a significant difference in abnormal returns and no significant difference in TVA in January and other than January. Therefore, it can be concluded that statistically, the January Effect occurred in Indonesia during the test period indicated by abnormal returns. Keywords: January Effect; Abnormal Return; TVA.
Penilaian Kinerja Berbasis Value For Money dan Sistem Online Atas Penerimaan Pendapatan Asli Daerah Kabupaten Badung Ida Ayu Diah Kencana Dewi; Wayan Suartana
E-Jurnal Akuntansi Vol 22 No 2 (2018)
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.2018.v22.i02.p17

Abstract

The purpose of this study is to know and analyze the performance of Regional Revenue Agency of Badung Regency in 2012 - 2016 in fulfilling the criteria of value for money, as well as whether there is a difference of revenue of the original revenue of Badung regency before and after using the local tax system online. Technique of collecting data of this research is interview and documentation. The type of data of this research is quantitative data covering the financial report data for the period of 2009 - 2016 and qualitative data which include historical data, vision of mission, and organization structure of Regional Revenue Agency of Badung Regency. Data analysis used in this research is comparative descriptive analysis related value for money and paired sample t-test. Bapenda performance of Badung Regency by using the concept of value for money is good, because it has met the criteria in terms of economy, efficiency and effectiveness. Bapenda performance of Badung Regency by using online system is categorized as good performance, it can be seen from result of paired sample t-test which produce significant value. Keywords: Performance measurement, value for money, online tax system area
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL PADA NILAI PERUSAHAAN Ni Putu Wida Putri Damayanti; I Wayan Suartana
E-Jurnal Akuntansi Vol 9 No 3 (2014)
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

Prosperity shareholders optimally achieved through an increase in the value of the company. Good corporate governance mechanisms based on managerial ownership and institutional ownership are directed to achieve this. The purpose of this study was to examine the effect of managerial ownership and institutional ownership on the value of companies listed on the Indonesia Stock Exchange. Based on purposive sampling method, 16 samples were used as samples. Techniques of analysis in this study is multiple regression analysis. The statistical result states that managerial ownership has no effect on firm value, while institutional ownership has a positive effect on firm value.
PERBANDINGAN TINGKAT EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK HIBURAN DINAS PENDAPATAN KOTA DENPASAR DAN KABUPATEN BADUNG I Putu Gede Pande Setya Pratama; I Wayan Suartana
E-Jurnal Akuntansi Vol 7 No 2 (2014)
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 Tujuan Penelitian ini adalah untuk mengetahui tingkat perbandingan efisiensi dan efektivitas penerimaan Pajak Hiburan antara Dinas Pendapatan Kota Denpasar dengan Kab. Badung Tahun 2006-2011. Teknik analisis yang digunakan adalah teknik analisis kuantitatif menggunakan statistik deskriptif. Berdasarkan hasil analisis diketahui bahwa tingkat efisiensi dan efektivitas penerimaan Pajak Hiburan di Dinas Pendapatan Kota Denpasar dan Kab. Badung Tahun 2006-2011 tergolong sangat efisien dan efektif. Tidak ada perbedaan Efisiensi dan Efektivitas penerimaan pajak Hiburan antara Dinas Pendapatan Kota Denpasar dengan Dinas Pendapatan Kab. Badung Tahun 2006-2011. Kata Kunci: efisiensi, efektivitas, pajak hiburan
Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Pada LPD di Kabupaten Badung: Peran Keefektifan Pengendalian Internal Ni Wayan Ayu Putri; I Wayan Suartana
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p01

Abstract

The purpose of this study was to analyze the factors that influence the tendency of accounting fraud in LPDs in Badung Regency with the effectiveness of internal control as a moderating variable. This research was conducted in LPD in Badung Regency, the number of samples used were 93 LPD supervisors with purposive sampling method. Data was collected using a survey approach with the research instrument used was a questionnaire. The data collected was then analyzed using multiple linear regression analysis techniques. The results showed that there was a negative influence between the suitability of compensation for the tendency of accounting fraud, information asymmetry had no effect on the tendency of accounting fraud, internal control had a negative effect on the tendency of accounting fraud, internal control was able to moderate the effect of the suitability of compensation on the tendency of accounting fraud, internal control was not able to moderate the effect of information asymmetry on the tendency of accounting fraud. Keywords : Compensation Suitability; Information Asymmetry; Internal Control; Trends in Accounting Fraud.
Analisis Faktor-Faktor Yang Mempengaruhi Fraud Pengadaan Barang Dan Jasa Di Pemerintahan Desa Ni Kadek Indah Permata Sari; I Wayan Suartana
E-Jurnal Akuntansi Vol 30 No 3 (2020)
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.2020.v30.i03.p02

Abstract

Advancing villages can be seen from the existence of village assistance which is increased every year and followed by an appropriate governance system in accordance with regulations or laws. However, village financial management that has not been optimal causes fraud in the field of procurement of goods and services. This study aims to examine the effect of the quality of the procurement committee, procurement ethics, procurement committee compensation, procurement systems and procedures as well as the procurement environment on fraud procurement of goods and services. The research conducted in Badung . 60 people used as respondents. Data analysis techniques used multiple linear regression. The quality of the procurement committee, procurement ethics, procurement systems and procedures have negative effect, but the compensation of the procurement committee and the procurement environment does not affect the procurement of goods and services fraud. Keywords: Ethics and Procurement Environment, Procurement Committee Compensation, Procurement Systems and Procedures, Fraud.
Analisis Komparatif Kinerja pada Lembaga Perkreditan Desa Kecamatan Mengwi dengan Metode Balanced Scorecard I Gusti Ayu Agung Meilinda Setia Dewi; I Wayan Suartana
E-Jurnal Akuntansi Vol 23 No 1 (2018)
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.2018.v23.i01.p25

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja LPD di Kecamatan Mengwi dengan metode balanced scorecard dengan mengambil sampel 20 LPD menggunakan metode proportionate stratified random sampling. Penilaian kinerja dari perspektif keuangan diukur dengan rasio ROI, perspektif pelanggan diukur dengan tingkat kepuasan nasabah, proses bisnis internal dan pertumbuhan dan pembelajaran diukur dengan tingkat kepuasan karyawan, respoden pada penelitian ini yaitu 75 karyawan LPD dan 100 nasabah LPD yang diambil menggunakan simple random sampling . Pengujian hipotesis pada penelitian ini menggunakan uji ANOVA. Penelitian ini diharapkan meberikan implikasi bagi pemangku kepentingan seperti, karyawan LPD, nasabah LPD, dan pengurus LPD. Berdasarkan hasil analisis terdapat perbedaan dari kinerja pada LPD Kecamatan Mengwi dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran.
Pengaruh Motivasi Kualitas, Motivasi Karir, Motivasi Ekonomi, Motivasi Sosial, Biaya Pendidikan pada Minat Mengikuti PPAk I Made Bagus Angga Marta Permana; I Wayan Suartana
E-Jurnal Akuntansi Vol 25 No 1 (2018)
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.2018.v25.i01.p09

Abstract

The purpose of this research is to know the influence of motivational qualities, economic motivation, career motivation, motivation and social costs of education on students ' interest to follow PPAk. The sample of this research is 61 respondents and use nonprobability sampling method and sampling purposive. Method of data collection using the questionnaire. Data analysis techniques, namely Multiple Linear regression analysis in testing the hypothesis. Conclusions in this study is the variable quality of motivation, career motivation, motivation of the economic and social motivations positive effect on students ' interest to follow PPAk. This means that the higher the motivation that is owned by the student then the higher interest follow PPAk. Unlike the variable tuition fees negatively influential on student interest follow PPAk which means the higher cost of education, the lower the interest follows a PPAk. Keywords: Quality motivation, career motivation, economic motivation, social motivation, educational cost, interest of students follow PPAk
Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa Ni Putu Sundari Maheni Premaswari; I Wayan Suartana
E-Jurnal Akuntansi Vol 31 No 8 (2021)
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.2021.v31.i08.p09

Abstract

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA DAN DAMPAKNYA TERHADAP PERTUMBUHAN ASET LPD DI KABUPATEN GIANYAR Ni Made Jeny Lestari Dewi; I Wayan Suartana
E-Jurnal Akuntansi Vol 19 No 1 (2017)
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

The profit growth was an increase in profit or reduction earnings in certain periods expressed percentages. Asset growth is the variable that reflects the size of a company. This study uses five factors to affect profit growth as well as the impact on asset growth is the level of cash turnover, credit growth rate, the growth rate of savings, interest expense growth rate, and the growth rate of labor costs. This study aims to determine the analysis of the factors-factors that affect earnings growth and impact on asset growth LPD. This research was conducted at LPD in Gianyar regency. The number of samples obtained as many as 162 samples by purposive sampling method. Data collection methods is documentation, while the data analysis technique used is multiple linear regression analysis. The results showed that the variable rate cash turnover, credit growth, deposit growth, and labor costs petumbuhan effect on earnings growth.
Co-Authors ., Sartiana A.A Sagung Ary Nur Arista Agus Indra Tenaya Agustinus Andi Prasetyo Anak Agung Ngurah Bagus Dwirandra Anak Agung Putu Setyawati Ayu Taradyan Gupta Cucu Ulvani Hasanah Dewa Ayu Dita Witami Dewa Ayu Paramita Dewi 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 Gerianta Wirawan Yasa Gusti Ayu Nyoman Budiasih Gusti Ayu Nyoman Budiasih Gusti Ayu Ratrini I Gede Bayu Saputra I Gede Krisna Dwipa Jaya 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 Kadek Darmawan Kannia Aulia Sahari Km Yurika Ernawati Lien Damayanti Made Antara Made Kiki Rosalina Made Yudi Arista Muhammad Rayindha Prasatyayang Ni Kadek Indah Permata Sari Ni Kadek Nandya Puspitayani Ni Ketut Rasmini 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 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 Sekarini Tirtha Negari Simpen I Wayan Vemiyani, Ni Made Dhea