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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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ANALISIS TECHNOLOGY ACCEPTANCE MODEL (TAM) TERHADAP PENGGUNAAN SISTEM INFORMASI DI NUSA DUA BEACH HOTEL & SPA Ni Luh Nyoman Sherina Devi; I Wayan Suartana
E-Jurnal Akuntansi Vol 6 No 1 (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 Kemampuan perusahaan dalam menggunakan teknologi untuk mengolah data menjadi informasi merupakan pertahanan di dunia bisnis. Sistem informasi akan memudahkan para akuntan manajemen mendapatkan informasi berkualitas dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui pengaruh personalization, computer self efficacy, dan trust terhadap penggunaan sistem informasi dengan konsep Technology Acceptance Model (TAM), yaitu dengan melihat pengaruh ketiga variabel tersebut kepada dua faktor kunci (perceived usefulness dan perceived ease of use). Penelitian ini berlokasi di Nusa Dua Beach Hotel & Spa, salah satu hotel berbintang lima di Kabupaten Badung, Bali. Digunakan sampel sebanyak 41 responden dengan teknik pengambilan sampel yaitu purposive sampling dan perhitungan sampel dengan rumus Slovin. Data dikumpulkan melalui kuesioner dan teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa computer self efficacy dan trust berpengaruh positif dan signifikan terhadap perceived usefulness dan perceived ease of use, sedangkan personalization tidak berpengaruh terhadap keduanya. Kata kunci: sistem informasi, technology acceptance model
Pengaruh NPM, ROA, ROE terhadap Harga Saham pada Perusahaan LQ45 Kannia Aulia Sahari; I Wayan Suartana
E-Jurnal Akuntansi Vol 30 No 5 (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.i05.p15

Abstract

The purpose of this study is to determine the movement of stock prices, namely fundamental analysis where profitability ratios are often used in fundamental analysis, namely NPM, ROA and ROE This research was conducted on companies incorporated in the 2014-2018 LQ45 index on the Indonesia Stock Exchange. The research population is 68 companies. Samples were selected using a purposive sampling technique so that the number of samples obtained was 26 companies and the number of observations over 5 years was 130 observations. Data analysis techniques using multiple linear regression analysis. Based on the results of this analysis show that NPM and ROA have no effect on stock prices so that they are unable to increase share prices in companies incorporated in the LQ45 index, while ROE affects stock prices so the higher the ROE level the higher the stock prices at companies incorporated in the LQ45 index. Keywords: NPM; ROA; ROE; Stock Price.
Pengaruh Penerapan Prinsip GCG, Komitmen Organisasi, Dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan LPD Ni Nengah Nari Utari; I Wayan Suartana
E-Jurnal Akuntansi Vol 34 No 8 (2024)
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.2024.v34.i08.p16

Abstract

The aim of the research is to obtain empirical evidence of the influence of GCG principles, organizational commitment and Tri Hita Karana culture on the financial performance of LPDs throughout Karangasem Regency. The population is 190 LPD in Karangasem Regency. The sampling technique is through purposive sampling. The number of samples is 20 LPDs with the Head of LPD and Supervisory Body as respondents. The data collection technique is by distributing questionnaires to 20 LPDs. The analysis technique is multiple linear regression analysis. The results of the analysis show that GCG principles, organizational commitment and THK culture have a positive effect on the financial performance of LPDs, which means that the increasing implementation of GCG, organizational commitment and THK culture will be able to improve the financial performance of LPDs throughout Karangasem Regency. The implication is that it becomes a guideline for consistently implementing GCG, organizational commitment and THK culture in LPD operations, so that financial performance increases, gains public trust and builds LPD in a positive direction. Keywords: Good Corporate Governance Principles, Organizational Commitment, Tri Hita Karana Culture, Financial Performance
Pengaruh Profesionalisme dan Aspek Kepribadian Pada Analisis Efektivitas Pemberian Kredit di Bank Negara Indonesia Denpasar Ni Kadek Nandya Puspitayani; I Wayan Suartana
E-Jurnal Akuntansi Vol 24 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.v24.i02.p01

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh Profesionalisme, sifat Machiavellian, dan Komitmen Organisasi terhadap analisis efektivitas pemberian kredit. Penelitian ini dilakukan di PT. Bank Negara Indonesia (PERSERO), Tbk Wilayah Denpasar. Jumlah sampel yang digunakan sebanyak 31 orang dengan menggunakan non probability sampling dengan pendekatan sampling jenuh. Metode pengumpulan data dilakukan dengan metode survey menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil penelitan, diketahui bahwa profesionalisme berpengaruh positif pada analisis efektivitas pemberian kredit. Sifat Machiavellian berpengaruh negative pada analisis efektivitas pemberian kredit, sedangkan komitmen organisasi berpengaruh positif pada analisis efektivitas pemberian kredit. Kata Kunci: Profesionalisme, Sifat Machiavellian, Komitmen Organisasi, Analisis Efektivitas Pemberian Kredit
PENGARUH PERTUMBUHAN AKTIVA PRODUKTIF, DANA PIHAK KETIGA, NPL, DAN APLIKASI SIA PADA KINERJA OPERASIONAL LPD Dewa Ayu Paramita Dewi; I Wayan Suartana
E-Jurnal Akuntansi Vol 20 No 3 (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

Operational performance measurement needs to be done to determine whether the implementation of the performance is in accordance with the plan or targets that have been formulated. This study aimed to examine the effect of growth in earning assets and deposits, the level of non-performing loans, and accounting information system applications on operating performance Credit Institutions in Gianyar regency period 2013-2015. The population in this study was 270 LPD. The number of samples in this study was 38 LPD in Gianyar using probability sampling technique, stratified random sampling method with formula Slovin. Data analysis technique used is multiple linear regression analysis. The research results are credit growth and NPL have negative effect on operating performance, growth of deposits has a positive effect on operating performance, growth of savings do not affect the operating performance, and application of accounting information system negatively affect the operational performance.
PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN Ni Putu Dewik Erina; Wayan Suartana
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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

This study aims to determine the effect of participation budgeting, budget emphasis, individual capacity, and budget goal clarity on budgetary slack. This research was conducted at the regional work units Gianyar regency. The population in this study is the structural SKPD Gianyar regency officials that its population is 151 respondents. The sample in this study using a non-probability sampling with purposive sampling. The number of samples in this research was 128 respondents. The analysis technique used multiple linear regression. These results indicate that the participation budgeting positive influence on budgetary slack, budget emphasis positive influence on budgetary slack, individual capacity slack negative effect on the budget, and budget goal clarity negative influence on budgetary slack.
Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Tri Hita Karana pada Kinerja LPD I Putu Suarna Bumi; I Wayan Suartana
E-Jurnal Akuntansi Vol 29 No 2 (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.v29.i02.p25

Abstract

The study aimed to examine the influence of the transformational leadership style and culture of Tri Hita Karana on the performance of the Village Credit Institutions (LPD) in Denpasar, which amounted to 35 LPD. Respondents used in the study were the head of the LPD, the administrative staff, and the cashier. Overall respondents numbered 105 people who were determined using the saturated sample method. Data collection methods and data analysis techniques used are questionnaire methods and multiple linear regression analysis. The results showed that the transformational leadership style apparently had a negative influence on LPD performance, inversely proportional to the culture of Tri Hita Karana which had a positive influence on LPD performance in Denpasar City. Keywords : Performance; Leadership; Tri Hita Karana.
Pengaruh Financial Distress dan Kualitas Corporate Governance Pada Manajemen Laba Ayu Taradyan Gupta; I Wayan Suartana
E-Jurnal Akuntansi Vol 23 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.v23.i02.p26

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh financial distress dan kualitas corporate governance pada manajemen laba. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di BEI tahun 2013-2016. Jumlah sampel yang diambil sebanyak 34 perusahaan, dengan metode purposive sampling. Metode pengumpulan data dalam penelitian ini adalah observasi non partisipan. Teknik analisis data yang digunakan adalah regresi linier berganda. Financial Distress menggunakan nilai z-score altman, kualitas corporate governance menggunakan penilaian kualitas yang dikembangkan oleh mahdan 2010 dan manajemen laba menggunakan nilai Discretionary Accruals (DA). Berdasarkan hasil analisis ditemukan bahwa financial distress berpengaruh positif dan signifikan pada manajemen laba serta kualitas corporate governance berpengaruh negatif dan signifikan pada manajemen laba.
PENGARUH INTERAKSI MOTIVASI DAN BUDAYA ORGANISASI PADA HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN SENJANGAN ANGGARAN Cucu Ulvani Hasanah; I Wayan Suartana
E-Jurnal Akuntansi Vol 6 No 1 (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 Proses penyusunan anggaran melibatkan banyak pihak dalam penyusunan anggaran, dan berpengaruh terhadap sasaran anggaran tersebut serta dapat memotivasi seseorang untuk melakukan senjangan anggaran. Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan budaya organisasi pada hubungan antara partisipasi penyusunan anggaran dengan senjangan anggaran diseluruh Satuan Kerja Perangkat Daerah Kota Denpasar. Pengambilan sampel penelitian ini menggunakan total sampling sebanyak 151 kepala bagian/bidang, kepala sub bagian/bidang dan kepala seksi. Pengumpulan data dilakukan dengan metode survei dengan mengirim kuesioner ke 35 SKPD Kota Denpasar. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan Moderated Regression Analysis. Berdasarkan hasil analisis ditemukan bahwa motivasi dan budaya organisasi berpengaruh negatif dan signifikan pada hubungan antara partisipasi penyusunan anggaran dengan senjangan anggaran. Hal ini menunjukkan bahwa motivasi dan budaya organisasi mampu memperlemah hubungan antara partisipasi penyusunan anggaran dengan senjangan anggaran. Kata kunci: budaya organisasi, motivasi, partisipasi penyusunan anggaran, senjangan anggaran
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Risiko Terhadap Minat Mahasiswa Menggunakan Sistem Blockchain Dewa Ayu Dita Witami; I Wayan Suartana
E-Jurnal Akuntansi Vol 28 No 2 (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.v28.i02.p21

Abstract

The purpose of this study was to determine the effect of perceived usefulness, perceived ease of use and risk perception of interest in using the blockchain system in financial technology. The population of this study was undergraduate students majoring in accounting FEB Udayana University class of 2015-2018. Methods Determination of samples in this study using saturated sampling techniques. The sample in this study amounted to 294 people. The data collection method used is the survey method with a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis it was found that perceived usefulness and perceived ease of use had a positive effect on the interest in using the blockchain system in financial technology. But the perception of risk has a negative effect on interest in using the blockchain system in financial technology. Keywords: Perception of usability, perception of ease of use, perception of risk and interest in using the blockchain system.
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