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All Journal Kertha Wicara : Journal Ilmu Hukum Kertha Semaya journal of internal medicine Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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 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
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 Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Kebutuhan Sarana Penyimpanan Rekam Medis Rawat Jalan di Rumah Sakit Umum Prima Medika Christine Novita Malelak; Devi Marlita Martana; I Ketut Sujana
JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) Vol. 1 No. 2 (2022): JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI)
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/js.v1i2.2322

Abstract

                                                   Abstrak Hasil observasi yang dilakukan ditemukan bahwa rak penyimpanan di RSU Prima Medika tidak lagi memadai untuk menampung rekam medis. Rak penyimpanan tidak dapat ditambah karena luas ruang penyimpanan berukuran 24 m² sudah terisi oleh rak penyimpanan yang tersedia saat ini. Jenis penelitian yang digunakan yaitu deskriptif kuantitatif dengan jenis data time series. Populasi dalam penelitian ini yaitu berjumlah 113.389 rekam medis dan sampel berjumlah 100 rekam medis. Teknik pengambilan data adalah observasi, wawancara, pengukuran, studi dokumentasi. Penelitian ini menghasilkan empat alternatif perhitungan rak penyimpanan dan empat gambaran layout kebutuhan luas ruang penyimpanan lima tahun mendatang. Alternatif pertama yaitu penambahan 87 rak besi terbuka dengan luas ruangan 545,94 m2 . Alternatif kedua yaitu 102 rak besi terbuka dengan luas ruangan 663,89 m2 . Alternatif ketiga yaitu 24 roll o’pack dengan luas ruang 304,29 m². Alternatif keempat yaitu 28 roll o’pack dengan luas ruangan 398,52 m2 . Penambahan rak dan ruang penyimpanan perlu dilakukan oleh rumahKata kunci: Filling, perencanaan rak dan ruang penyimpanan, rekam medis                                                 Abstract From the results of observations made, it was found that the storage racks at Prima Medika Public Hospital were no longer adequate to accommodate medical records. The storage rack cannot be added because the 24 m² storage area has been filled by the currently available storage racks. The type of research used is descriptive quantitative with the type of time series data. The population in this study amounted to 113,389 medical records and a sample of 100 medical records was taken using the Slovin formula. Data collection techniques are observation, interviews, measurements, documentation studies. This research produces four alternative storage rack calculations and four layout descriptions of storage space requirements for the next five years. The first alternative is the addition of 87 open iron shelves with an area of 545.94 m2 . The second alternative is the addition of 102 open iron shelves with an area of 663.89 m2 . The third alternative is the addition of 24 roll o'packs with an area of 304,29 m². The fourth alternative is the addition of 28 roll o'packs with an area of 398,52 m2 . The hospital needs to add shelves and storage space, but another alternative is that the hospital can switch to using electronic medical records that use a database as the main storage.Keywords: filing, shelf and storage room planning, medical records
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.
MOTIVASI DAN PERSEPSI TERHADAP MINAT MAHASISWA MENGIKUTI BREVET PAJAK Felicia Elisabeth Winatha; I Ketut Sujana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.13.NO.10.TAHUN.2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2024.v13.i10.p14

Abstract

Jumlah konsultan pajak di Indonesia terbilang cukup rendah karena jumlah peserta yang lolos Ujian Sertifikasi Konsultan Pajak (USKP) juga masih rendah. Brevet pajak merupakan salah satu cara yang dapat dilakukan untuk meningkatkan pemahaman mengenai perpajakan. Tujuan penelitian ini adalah mengetahui pengaruh motivasi ekonomi, motivasi karier, persepsi mahasiswa, dan persepsi biaya terhadap minat mahasiswa mengikuti brevet pajak. Sampel penelitian ini merupakan 161 mahasiswa Program Studi Sarjana Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana tahun angkatan 2019, yang ditentukan melalui teknik pengambilan sampel purposive sampling. Penelitian ini mengumpulkan data melalui penyebaran kuesioner, yang dianalisis dengan metode regresi linear berganda. Hasil penelitian mengungkapkan bahwa motivasi ekonomi, motivasi karier, dan persepsi mahasiswa berpengaruh positif terhadap minat mahasiswa mengikuti brevet pajak. Hasil penelitian juga mengungkapkan bahwa persepsi biaya berpengaruh negatif terhadap minat mahasiswa mengikuti brevet pajak. Implikasi teoretis penelitian ini terletak pada dukungannya terhadap theory of planned behavior, teori motivasi Maslow, dan teori atribusi terhadap kemampuannya menjelaskan variabel-variabel pada penelitian ini. Implikasi praktis penelitian ini terletak pada fungsinya yang dapat dijadikan sebagai tambahan informasi bagi para akademisi, mahasiswa, maupun masyarakat umum.
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.
Impact of Cloud-Based Accounting Information Systems on Decision-Making Quality Anak Agung Dwi Kristiyanthi; I Ketut Sujana; Dewa Gede Wirama; Ni Made Dwi Ratnadi
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p09

Abstract

This study investigates the factors influencing the adoption of cloud-based Accounting Information Systems (AIS), extending the Unified Theory of Acceptance and Use of Technology (UTAUT) to include new critical factors pertinent to decision-making processes. Employing a quantitative methodology, the research tested hypotheses through questionnaires, which served as the primary instrument for data collection. Data analysis was conducted using structural equation modeling with Smart PLS. The findings indicate that performance expectancy and the utilization of artificial intelligence significantly impact the intention to use cloud-based AIS. Moreover, both the intention to use and the presence of facilitating conditions positively affect actual usage behavior. It was also determined that actual usage behavior has a favorable impact on the quality of decision-making. This research underscores the importance of technology acceptance factors in influencing the effective implementation and utilization of cloud-based AIS, thereby enhancing decision-making quality within organizations. Keywords: UTAUT extensions, cloud-based accounting, use of artificial intelligence, decision-making quality
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.
Co-Authors A.A. Ayu Octa Triani AA Istri Pranyanita AAGP WIDANAPUTRA Agus Donny Susanto 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 Ayunda Prihantini, Ni Putu 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 Gde Ary Wirajaya I Gusti Ayu Dwi Cahya Dewanti I Gusti Ketut Agung Ulupui 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 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 Komang Winda Sindu Maharani Ni Luh Putu Ayu Lastri Pramiswari Ni Luh Putu Pitayani Vinensya Ni Made Adi Erawati 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 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 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 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