Articles
<![CDATA[PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KEPUASAN KERJA YANG BERDAMPAK PADA KINERJA KEUANGAN ]]>
<![CDATA[Ni Made Ria Satyawati]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 6 No 1 (2014) ]]>
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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<![CDATA[ABSTRAK Berhasil atau tidaknya suatu perusahaan dalam mencapai kinerja yang baik sangat ditentukan oleh seorang pemimpin. Kepemimpinan yang baik dalam suatu organisasi didukung oleh budaya organisasi yang baik pula. Semakin kuat gaya kepemimpinan yang diterapkan dan didukung oleh budaya organisasi yang baik, maka akan menciptakan kepuasan kerja bagi karyawan sehingga meningkatkan kinerja perusahaan.Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan budaya organisasi terhadap kepuasan kerja yang berdampak pada kinerja keuangan. Penelitian ini dilakukan pada Lembaga Perkreditan Desa (LPD) di Kabupaten Badung. Sampel yang digunakan yaitu sebanyak 5 LPD dan menggunakan 244 responden dengan teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner. Teknik analisis data menggunakan Structural Equation Modeling (SEM). Hasil Penelitian menunjukkan gaya kepemimpinan berpengaruh positif terhadap kepuasan kerja dan kinerja keuangan, budaya organisasi berpengaruh positif terhadap kepuasan kerja tetapi berpengaruh negatif terhadap kinerja keuangan, sedangkan kepuasan kerja sebagai variabel intervening berpengaruh positif terhadap kinerja keuangan. Kata Kunci : budaya organisasi, gaya kepemimpinan, kepuasan kerja, kinerja keuangan.]]>
<![CDATA[PENGARUH HARI PERDAGANGAN PADA ABNORMAL RETURN DAN VOLATILITAS RETURN SAHAM INDEKS LQ45 ]]>
<![CDATA[Putu Sukma Handayani]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 10 No 3 (2015) ]]>
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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<![CDATA[Efficient Market Hypothesis explains that investors are not allowed to make price forecasts and stock returns using past stock prices. Several studies have found that contrary to the Efficient Market Hypothesis, this deviation is called market anomalies. Anomalies caused structured market movements at a given time so that investors can predict return movement patterns. One of the market anomalies is effect of the trading day (day of the week effect).The aim of this study was to investigate the existence of day of the week effect to determine the effect of the trading day on abnormal return and volatility of stock returns LQ45 in Indonesia Stock Exchange. The samples were 35 stocks listed in LQ45 from January to December in 2013 that obtained by purposive sampling method. The analysis method was multiple linear regression with dummy variables.The findings indicate that there is a day of week effect on abnormal return and volatility of stock returns. Tuesday has the lowest abnormal return and Wednesday has the hisgest abnormal return on. Volatility of stock return is highest on Wednesday and lowest on Fridays.]]>
<![CDATA[Locus of Control, Whistleblowing, Kesesuaian Kompensasi dan Kecenderungan Kecurangan Akuntansi ]]>
<![CDATA[Putu Peni Ulantari]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 33 No 7 (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.i07.p04
<![CDATA[The study aims to analyze the effect of locus of control, whistleblowing, and suitability of compensation on the tendency of village credit institutions (LPD) to commit fraudulent accounting. The theory used is the Fraud Triangle Theory. The research was conducted at LPD in Buleleng Regency. The final sample size is 70 LPD officers using purposive sampling method. Data were analyzed using multiple linear regression with the help of SPSS Statistics 25 software. The results showed that locus of control had a positive effect on the tendency of LPD prajuru accounting fraud. Meanwhile, whistleblowing and suitability of compensation have a negative effect on the tendency of LPD employee accounting fraud.Keywords : Locus of Control; Whistleblowing; Suitability of Compensation; Accounting Fraud Tendency; Village Credit Institution.]]>
<![CDATA[Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa ]]>
<![CDATA[Putu Ayu Ratih Ardianti]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 30 No 11 (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.i11.p10
<![CDATA[The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.]]>
<![CDATA[PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF, DANA PIHAK KETIGA, TINGKAT KREDIT BERMASALAH DAN UKURAN LPD PADA KINERJA OPERASIONAL ]]>
<![CDATA[Anak Agung Putu Setyawati]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 8 No 3 (2014) ]]>
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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<![CDATA[This study aims to determine the effect of growth in earning assets, third-party funds, the level of non-performing loans and the size of the operational performance of LPD LPD in Denpasar. The samples in this study were 30 LPD in Denpasar obtained with saturated sampling method and tested using the partial regression test (t-test). After analyzing the results showed that all independent variables partially consisting of growth assets, third-party funds, the level of non-performing loans and the size effect on the operational performance of LPD LPD in Denpasar Year 2008-2012. Partial test showed that the growth of third-party funds (savings and time deposits) and the level of non-performing loans ratio has a positive effect on ROA in LPD Denpasar, while the growth in earning assets and the size of the negative effect on the ratio LPD LPD BOPO in Denpasar Year 2008-2012 with the level of 95% confidence.]]>
<![CDATA[Tingkat Kecukupan Modal, Pertumbuhan Kredit, dan Risiko Operasional Pada Profitabilitas Lembaga Perkreditan Desa ]]>
<![CDATA[Kadek Darmawan]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 25 No 2 (2018) ]]>
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.2018.v25.i02.p13
<![CDATA[National development focuses on rural communities who play an important role in economic activities in rural areas where financing and credit activities are carried out to support development. One of the efforts of the Provincial Government of Bali to support the economic development of rural communities is by developing financial institutions for rural communities known as the Lembga Perkreditan Desa. This study is intended to find out whether capital adequacy, credit growth, and operational risk affect the ability of LPDs in Gianyar Regency to earn profits in 2015-2017. To answer these problems this study uses 213 data samples and data analysis techniques, namely multiple linear regression. Based on the results of multiple regression analysis, it is known that the F test results and t test results show that capital adequacy, and credit growth have a positive effect and operational risk has a negative effect on the profitability of the Village Credit Institution (LPD) in Gianyar Regency for the 2015-2017 period. Keywords: CAR, BOPO, ROA, profitability]]>
<![CDATA[PENGARUH GOOD GOVERNANCE, PENGELOLAAN KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN PEMERINTAH PADA KINERJA PEMERINTAH DAERAH ]]>
<![CDATA[Muhammad Rayindha Prasatyayang]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 2 (2017) ]]>
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.2017.v21.i02.p18
<![CDATA[Local Government Performance is the performance of local government work achieved in realizing the targets set. The purpose of this study is to determine the effect Influence of Good Governance, Financial Management and Internal Control Systems Government (SPIP) on Local Government Performance. This study was conducted in 33 work units (SKPD) in the town of Bima and each SKPD taken four respondents, the agency heads and three heads of the subdivisions. The data used in this study are primary data obtained directly by distributing questionnaires to 132 respondents using purposive sampling technique. Data analysis techniques used in this research is multiple regression (Multiple Regression). The results of this study stated that Good Governacne, Financial Management and SPIP have a positive influence on Government Performance]]>
<![CDATA[PENGARUH TINGKAT EFISIENSI, RISIKO KREDIT, DAN TINGKAT PENYALURAN KREDIT PADA PROFITABILITAS LEMBAGA PERKREDITAN DESA (LPD) ]]>
<![CDATA[Oka Sri Indah Lestari]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 19 No 2 (2017) ]]>
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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<![CDATA[Lembaga Perkreditan Desa (LPD) is a financial institution owned by the desa pekraman that aims to help desa pekraman in running cultural functions and facilitate the payment traffic so that it can prosper the economic life of the villagers. The purpose of this study was to determine whether the level of efficiency (ROA), credit risk (NPL) and the lending rate (LDR) effect on profitability (ROA) at LPD in Gianyar regency year 2013-2015. This study uses a sample of 519 LPD and data analysis techniques that multiple linear regression with first performed classical assumption. Based on the results of multiple linear regression analysis, note that the results showed variable BOPO significant negative effect on ROA LPD in Gianyar, variable NPL positive effect was not significant to the ROA LPD in Gianyar , while the variable LDR positive significant effect on ROA LPD in Gianyar.]]>
<![CDATA[Pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi, Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi ]]>
<![CDATA[Ni Putu Ayu Krisnawati]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 21 No 3 (2017) ]]>
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.2017.v20.i03.p30
<![CDATA[Sistem informasi akuntansi berbasis komputer sangat penting diterapkan di Bank Perkreditan Rakyat untuk menghasilkan informasi berupa laporan keuangan yang relevan dan reliable. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi. Teori yang digunakan dalam penelitian ini yaitu teori keadilan dan teori motivasi. Penelitian ini dilakukan pada Bank Perkreditan Rakyat di Kabupaten Tabanan. Populasi penelitian ini adalah 24 Bank Perkreditan Rakyat yang ada di Kabupaten Tabanan. Sampel yang digunakan dalam penelitian ini adalah metode sampling jenuh. Kuesioner yang kembali dan layak untuk diolah sebanyak 120 kuesioner. Teknik analisis data yang dipergunakan adalah teknik analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa variabel Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi dan Kemampuan Teknik Personal berpengaruh positif terhadap Kinerja Sistem Informasi Akuntansi. Hal tersebut berarti semakin tinggi Kompetensi Karyawan dengan sistem yang digunakan maka kinerja sistem informasi akuntansi semakin baik. Semakin besar Motivasi Kerja maka kinerja sistem yang digunakan semakin baik. Semakin tinggi dukungan Komitmen Organisasi maka semakin tinggi Kinerja Sistem Informasi Akuntansi. Semakin tinggi Kemampuan Teknik Personal maka semakin tinggi kinerja sistem informasi akuntansi. Bagi peneliti selanjutnya diharapkan lebih mengembangkan penelitian yang sama dengan topik yang berbeda dan mempertimbangkan variabel lain untuk menentukan Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi dan Kemampuan Teknik Personal. Bagi perusahaan diharapkan dapat menjadi pertimbangan untuk meningkatkan Kompetensi Karyawan, Motivasi Kerja, Komitmen Organisasi dan Kemampuan Teknik Personal yang nantinya akan berdampak pada Kinerja Sistem Informasi Akuntansi.]]>
<![CDATA[PEMAHAMAN ATAS SAP SEBAGAI PEMODERASI PENGARUH AKUNTABILITAS DAN TRANSPARANSI PADA KINERJA ANGGARAN SKPD KOTA DENPASAR ]]>
<![CDATA[A.A Sagung Ary Nur Arista]]>;
<![CDATA[I Wayan Suartana]]>
<![CDATA[ E-Jurnal Akuntansi Vol 17 No 2 (2016) ]]>
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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<![CDATA[This study was to determine the effect of accountability and transparency in the budget with the understanding of the performance of government accounting standards as a moderating variable. The theory used in this research that is agency theory. Research was conducted on the local work unit Denpasar. The study sample as many as 33 SKPD and determined by total sampling method. The data collection was conducted by questionnaire. Data analysis techniques used the Multiple Linear Regression and Moderated Regression Analysis (MRA). The results of this study indicate Accountability and transparency positive effect on the performance of the budget. The study also showed that the understanding of the possibilities of government accounting standards weaken the influence of accountability on budget performance. While the test results moderation understanding of government accounting standards with transparency show an understanding of government accounting standards strengthen the effect of transparency on budget performance.]]>
