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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 Indonesian Journal of Global Health research Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal DIALEKTIKA : Jurnal Ilmu Sosial 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 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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Pengaruh Efektivitas Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Dengan Budaya Organisasi Sebagai Variabel Moderasi I Gusti Ayu Dwi Cahyanti; I Wayan Suartana
E-Jurnal Akuntansi Vol 23 No 3 (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.i03.p18

Abstract

This study was conducted to determine the effect of effectiveness of accounting information systems on employee performance and the influence of moderation of organizational culture in the relationship between the effectiveness of accounting information systems with employee performance. The research method used is quantitative approach in the form of associative. This research was conducted in Public Relations Bureau and Protocol of Regional Secretariat of Bali Province. In this research used sampling method with saturated sampling which means sampling in which all members are sampled. Analytical technique used is moderation regression technique through interaction test. Questionnaire retrieval in this research as much as 45. The research data meets the requirement of classical assumption test and fit model test with adjusted R2 equal to 50,8%. The result of research shows that the effectiveness of accounting information system has a positive effect on employee performance, organizational culture have positive effect on employee performance, and organizational culture can moderate influence effectiveness of accounting information system to employee performance. Keywords: effectiveness of accounting information system, organizational culture, work performance
Pengaruh Independensi, Pengalaman Kerja, Komitmen Organisasi, dan Motivasi Auditor Pada Kualitas Audit Ida Bagus Angga Mardika; I Wayan Suartana
E-Jurnal Akuntansi Vol 27 No 3 (2019)
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.2019.v27.i03.p21

Abstract

The aims of the current study are to determine the effect of independence, work experience, organization commitment, and auditor’s motivation towards audit quality of the auditor in Inspectorate of Bali Province. The population of this study were all functional position auditor and all officials of local government affairs in Inspectorate of Bali Province and the sampling method was using saturated or census sample method. The numbers of samples used were 41 respondents. The data were collected by questionnaire measured by likert scale. The result of the current study shows that independence, work experience, organization commitment, and auditor’s motivation have a positive and significant impact towards audit quality in Inspectorate of Bali Province. Keyword: Independence, work experience, organization commitment, auditor’s motivation, audit quality.
Predicting whistleblowing intention using the whistleblowing triangle Putu Wenny Saitri; I Wayan Suartana; Eka Ardhani Sisdyani; I Ketut Sujana
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17030

Abstract

Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention. The whistleblowing triangle combines the theory of fraud triangle and the theory of planned behavior to predict whistleblowing intention. The reporting system is required in an organization expected to strengthen the fraud prevention system related to increasing fraud cases.Design/Methodology/Approach: This research was conducted in the village credit institution listed in Denpasar. This selection was due to Denpasar having become Bali's second-highest number of fraud cases. Thus, it is necessary to understand whether the whistleblowing triangle can deter fraud. The research sample was selected among Village Credit Institution (VCI) employees in Denpasar using accidental sampling and generating 80 employees as respondents. This study used multiple regression analysis to test the hypotheses.Research findings: The results revealed that the whistleblowing triangle's components impacted whistleblowing intention. The intention to report fraudulent behavior was negatively impacted by pressure, while it was positively affected by opportunity and rationalization.Theoretical contribution/Originality: Most previous studies have investigated whistleblowing intention using the fraud triangle and theory of planned behavior separately. Meanwhile, this study used the whistleblowing triangle, combining fraud and planned behavior theory to predict whistleblowing intention.Research limitation: This study omitted financial incentives included in the previous research.
Pengaruh Transparansi, Partisipasi Masyarakat, dan Kejelasan Sasaran Anggaran pada Efektivitas Pengelolaan Dana Desa Ego, I Komang; Suartana, I Wayan
Jurnal Samudra Ekonomi dan Bisnis Vol 16 No 2 (2025): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v16i2.10927

Abstract

This study aims to determine the effect of transparency, community participation, and clarity of budget targets, on the effectiveness of village fund management in Kubu District. This study was conducted in nine villages in Kubu District with a total of 54 respondents selected through a saturated sampling method. The selected respondents were village officials involved in the village fund management process. Data were collected using questionnaires that were distributed directly, and then analyzed using multiple linear regression methods with the help of the SPSS 25 program. The results showed that all variables analyzed, namely transparency, community participation and clarity of budget targets, were proven to have a positive effect on the effectiveness of village fund management.
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.
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.
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 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 GST A. KT. GD. Suasana I Gusti Agung Diah Arishma Okayani 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 Endra Kartika Yudha I Made Putra Yasa 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 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 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 Vemiyani, Ni Made Dhea Wawan Setiawan