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All Journal journal of internal medicine MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN JURNAL SISTEM INFORMASI BISNIS International Research Journal of Management, IT & Social Sciences Jurnal Pemberdayaan Masyarakat Madani (JPMM) International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Transekonomika : Akuntansi, Bisnis dan Keuangan DEVOTE: Jurnal Pengabdian Masyarakat Global Journal Research of Social Science, Economics, and Management Jurnal Kesehatan Terpadu JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management E-JURNAL AKUNTANSI E-Jurnal Akuntansi INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
I Ketut Sujana
Faculty Of Economics And Business, Universitas Udayana, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Penyusunan Prosedur Operasi Standar Penghimpunan Dan Penyaluran Dana Unit Simpan Pinjam Koperasi Jasa Kelistrikan Bali Dwi Ratnadi, Ni Made; Ulupui, I Gusti Ketut Agung; Badera, I Dewa Nyoman; Sujana, I Ketut; Widanaputra, AAGP
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 1 No. 1 (2017): Jurnal Pemberdayaan Masyarakat Madani (JPMM)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.334 KB) | DOI: 10.21009/JPMM.001.1.09

Abstract

The purpose of this public service was conducted a standard operating procedure (SOP) for Kojalisba cooperative acceptance and distribution of funds. The benefits of activities devoted to the preparation of gathering together and channelling of funds for Kojalisba cooperative can improve the quality of service. In addition it can also increase transparency as well as accountability. The activities of the community services in the Kojalisba Cooperative are producing two books namely SOP for channeling funds and SOP for gathering the funds. Keyword: standard operating procedure for receiving funds, the Fund's channelling standard operating procedures, cooperative
THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM, COMPETENCE OF VILLAGE APPARATUS, AND COMMUNITY PARTICIPATION ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT Damayanti, Ni Luh Gede Adelia; Sujana, I Ketut
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.v4i4.701

Abstract

This research aims to examine the influence of the implementation of the village financial system, the competence of village officials, and community participation on the accountability of village fund management. The total or census technique was used to choose 72 respondents for the study sample. Using a questionnaire distribution approach, the study was carried out. A method known multiple linear regression analysis was employed for the data analysis. The investigation findings point out that there is a positive relationship between accountability in managing village funds, the competence of village officials, and community participation. Specifically, accountable management of village funds is enhanced by implementing the village financial system.
THE INFLUENCE OF POLITICAL CONNECTIONS, GENDER DIVERSITY, PROFITABILITY, AND LEVERAGE ON TAX AGGRESSIVENESS: (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019 – 2023) Noviani, Ni Nyoman; Sujana, I Ketut
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.723

Abstract

Tax aggression refers to the deliberate reduction of tax liabilities through strategic tax planning, which can be carried out within the bounds of the law (tax avoidance) or through illegal means (tax evasion). This study is aimed at gathering empirical evidence on the impact of political affiliations, gender diversity, profitability, and leverage on tax aggression. This study used a total of 56 samples to examine all property and real estate businesses that were listed on the Indonesia Stock Exchange from 2019 to 2023. A probability sampling method known as purposive sampling was used to choose the samples. The data was analysed using SPSS software and multiple linear regression analysis. The findings indicated that political connections and gender diversity were associated with lower levels of tax aggression, while profitability and leverage were linked to higher levels of tax aggression. The theoretical significance of this study lies in its validation of the theory of planned behavior and agency theory in demonstrating the impact of political connections, gender diversity, profitability, and leverage on tax aggression.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ni Putu Ayunda Prihantini; I Ketut Yadnyana; I Ketut Sujana; Ni Made Adi Erawati
Journal Research of Social Science, Economics, and Management Vol. 4 No. 3 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i3.723

Abstract

This research aims to examine and analyze the role of psychological capital (PsyCap) as a moderator in the influence of budget participation and transformational leadership style on managerial performance in star hotels. This research uses a quantitative approach with a population of 18 hotels from 3 to 5 stars in Buleleng Regency. The sampling technique used was a saturated sample, with 134 respondents. Data was collected through questionnaires (google form) and directly (print out). Data analysis was carried out using structural equation modeling (SEM) with SmartPLS 3.2.9 software. The research results show that budget participation and transformational leadership style have a positive effect on managerial performance. Psychological capital has also been proven to strengthen the influence of budget participation and transformational leadership style on managerial performance. It is hoped that the results of this research can help hotels to improve managerial performance through increasing cooperation between leaders and employees, higher budget participation, implementing a transformational leadership style, and positive improvements in the psychological aspects of employees so that they have psychological capital that supports achieving company goals. The study provides several recommendations for future researchers to include macroeconomic factors such as GDP (Gross Domestic Product) growth, inflation, interest rates, and unemployment rates in their research. This inclusion can provide important external context.
Integrasi Model DeLone & McLean, UTAUT, dan HOT-Fit untuk Menilai Keberhasilan dan Keberterimaan Aplikasi LPD Mobile di Bali Dewangga, Anak Agung Bagus Dharma Putra; Ariyanto, Dodik; Wirakusuma, Made Gede; Sujana, I Ketut
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp34-44

Abstract

Transparency challenges faced by Village Credit Institutions (LPDs) in Bali pose a significant risk to the future reputation of these institutions. In response to this challenge, LPDs introduced the LPD Mobile application to improve operational transparency. However, not all LPDs in Bali have yet implemented this system, so an in-depth analysis is needed to assess the extent of its success and acceptance from a user perspective. The integrated model used in this study is a combination of the DeLone & McLean, UTAUT, and HOT-Fit models with the addition of one moderating variable, namely education level, with the aim of identifying key factors that influence the success and acceptance of LPD Mobile. Through hypothesis testing using Partial Least Squares Structural Equation Modelling (PLS-SEM) method on 384 customers in 106 LPDs, all hypotheses were supported and the study found that education level, as a moderator variable, strengthens the influence of human factors on behavioral intentions. Technological factors emerged as the most influential on user satisfaction, while organizational factors showed a lesser impact on behavioral intentions. This integrated model successfully dissect the elements that influence the success and acceptance of LPD Mobile adoption in Bali. The results of this study can be used by LPDs in Bali to plan the direction of LPD development towards technological aspects, while future studies can explore this conceptual framework in different regions or countries with different microfinance institutions, organizational maturity levels, and cultural contexts, thus providing new insights into the flexibility and generalisability of this model.
Literasi Keuangan, Perilaku Keuangan, Overconfidence dan Keputusan Investasi Luh Gede Rai Rahayu Pradnyani; I Ketut Sujana
E-Jurnal Akuntansi Vol 33 No 5 (2023)
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.2023.v33.i05.p18

Abstract

The number of investors in investing activities continues to increase every year, investment decision making involves knowledge, behavior, and investors' emotions. The aim of the study was to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions and to find out the differences in financial literacy, financial behavior and overconfidence in making investment decisions with an investment duration of less than two years and more than two years. The population in this study were members of the Capital Market Study Group (KSPM) at Udayana University. The total sample is 138 respondents using a saturated sampling technique using a questionnaire as a method of data collection. The data analysis technique used is multiple linear regression and the Mann-Whitney test. The results of the study show that financial literacy, financial behavior and overconfidence have an effect on investment decisions. There are differences in financial literacy and overconfidence, but there are no differences in financial behavior in making investment decisions based on the length of investment. Keywords: Investment Decisions; Financial Literacy; Financial Behavior; Overconfidence
Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri Ayu Listya Adriani Sidartha; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 8 (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.i08.p19

Abstract

This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have a significant positive effect on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants and the results of research on self-confidence as a moderating variable, showing that self-confidence is able to strengthen the influence of idealism, emotional intelligence and ethics on ethical perception accounting profession students regarding the ethical behavior of accountants. Keywords: Idealism; Emotional Intelligence; Ethics; Ethical Perception; Confidence.
Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack Putu Ayu Pramesti; I Ketut Sujana
E-Jurnal Akuntansi Vol 30 No 7 (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.i07.p13

Abstract

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack. Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.
Pengaruh Likuiditas, Pertumbuhan Penjualan, dan Risiko Bisnis Terhadap Nilai Perusahaan Ida Ayu Puspita Trisna Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 26 No 1 (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.v26.i01.p04

Abstract

This study aims to analyze the effect of Liquidity, Sales Growth, and Business Risk to Company Value (study on Telecommunication Company listed on Indonesia Stock Exchange period 2011-2016). The study population includes all telecommunication companies listed on Indonesia Stock Exchange period 2011-2016. The research population data are 30 companies with observation samples of 5 companies. The method used in this research is purposive sampling method. Data analysis was tested by using multiple linear regression analysis. The results of this study indicate that liquidity has a positive effect on corporate value, sales growth positively affect the value of the company and business risk negatively affect the value of the company. Keywords: liquidity, sales growth, business risk and corporate value
Pengaruh Kemampuan Teknik Personal, Keterlibatan Pemakai, Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi I Gusti Ngurah Putu Ardiwinata; I Ketut Sujana
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.p09

Abstract

Information systems are the basis for the running of business today. Organizations need information systems to maintain competitiveness. The purpose of this study was to find out and obtain empirical evidence regarding the influence of personal technical skills, user involvement, training and education on the performance of accounting information systems. The population of this research is all LPD employees in the city of Denpasar. The sampling technique used was purposive sampling, so that the number of respondents obtained as many as 99 employees. Respondents in this study were the chairman, administration, cashier / admin and employees in the LPD who had used computer-based SIA directly. The analysis technique used is multiple linear regression analysis. The results of this study indicate that personal technical abilities, user involvement, and training and education have a positive and significant effect on the performance of accounting information systems in LPD in Denpasar City. Keywords: Personal technical skills, user involvement, training and education, SIA performance
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Agus Donny Susanto Akwila Josepina Akwila Josepina Anak Agung Dwi Kristiyanthi Anak Agung Gde Putu Widanaputra Anak Agung Ngurah Agung Kresnandra Anak Agung Ngurah Bagus Dwirandra Anasthasia Regina Sukma Anwar Santoso Ayu Listya Adriani Sidartha Ayu Prima Dania Birgita Anggun Putrirosari Christine Novita Malelak Damayanti, Ni Luh Gede Adelia Devi Marlita Martana Dewa Gede Wirama Dewa Nyoman Badera Dewangga, Anak Agung Bagus Dharma Putra Dewi, Ni Putu Wina Purnama Dian Diatmika Swari, Anak Agung Istri DODIK ARIYANTO Eko Kurnia Muliawan Eva Oktavia Ruwu Felicia Elisabeth Winatha Gayatri Gayatri Gayatri Gusti Ayu Made Sari Dewi Gusti Ayu Rai Surya Saraswati I Dewa Gde Nanda Narotama I Dewa Gede Dharma Suputra I Dewa Gede Sudira Putra I Dewa Nyoman Wibawa I G. A. Dewi Adnyani I G. A. Ketut Giantari I Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ayu Tirtayani I Gusti Ketut Agung Ulupui I Gusti Ngurah Jaya Agung Widagda K. I Gusti Ngurah Putu Ardiwinata I Gusti Putu Suma Ardana I Kadek Adi Arta I Ketut Suryanawa I Ketut Yadnyana I Made Pradnyana Paradila Pradnyana I Made Sadha Suardikha I Nyoman Wijana Asmara Putra I Putu Agus Atmaja Negara I Putu Angga Kusuma I Putu Gde Sukaatmadja I PUTU SUDANA I Putu Sudana I Wayan Agus Juniarta I Wayan Pradnyantha Wirasedana I Wayan Suartana Ida Ayu Clara Agustin IDA AYU MAS MAY MURTHI Ida Ayu Puspita Trisna Dewi K. Budiartha Kadek Hendra Gunawan Ketut Yoga Permadiswara Komang Risa Rahayu Ningsih Komang Try Bintariyati Luh Gede Rai Rahayu Pradnyani Made Dania Kristiantini Made Gede Wirakusuma Made Suwi Novita Devi Made Yessi Puspitha Maria Maria Ni Kadek Ita Wulandari Ni Ketut Ari Susanti Ni Ketut Lely Aryani Merkusiwati Ni Ketut Rasmini Ni Luh Gede Adelia Damayanti Ni Luh Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Kaila Shiva Karang Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati Ni Made Bunga Ayu Cahyani Ni Made Dwi Ratnadi NI MADE DWI RATNADI Ni Made Dwi Rina Ni Made Dwi Safitri Sadia Ni Made Pradnya Paramithari Ni Nengah Sureni Yuniarthi Ni Nym Ayu Yuliantari W. Ni Nyoman Dewi Anggarini Ni Nyoman Kerti Yasa Ni Putu Ayunda Prihantini Ni Putu Hanna Windu Sari Ni Putu Widya Pancawati Ni Putu Winda Ayuningtyas Ni Wayan Asri Yuni Ni Wayan Desi Putri Utari Noviani, Ni Nyoman Nyoman Dantes Nyoman Natajaya Nyoman Suarjana Prastini, Ni Komang Ditha Putra, Kadek Virginiawan Permana Putri Ellie Rahmawati Putu Agustina Windasari Putu Ayu Pramesti Putu Ayu Satya Mahayani Putu Bayu Andhika Putu Elik Sulistyawati Putu Ika Ristiana Dewi Putu Indira Ratnadewanti Prayoga Putu Javani Sukma K Putu Kintan Maharani Putu Laksmita Dewi Rahmayanti Putu Rendi Suryagung Ryadi Putu Rosayanti Putu Santi Putri Laksmi Putu Santi Putri Laksmi Rai Surya Saraswati Rizky Ardewi Laksmi Sagung Oka Pradnyawati Sang Ayu Putu Dinda Natalia Suharto Suharto Thesia Adi Putri Tri Nindya Dharma Patni Yogantara, Komang Yura Karlinda Wiasa Putri yustiari dewi