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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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Peran Etika Profesi Memediasi Pengaruh Skeptisisme, Keahlian pada Ketepatan Pemberian Opini Auditor pada KAP Bali Putu Ika Ristiana Dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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.v22.i03.p22

Abstract

The company's need for auditing of its corporate activities demonstrates the importance ofauditing services (accountants) who are competent to assist in conducting the examination.An accountant in conducting the audit is required to pay attention to the accuracy of givingopinion. The purpose of this study is to analyze the role of professional ethics mediate theinfluence of professional skepticism of auditors and audit expertise on the accuracy ofgiving opinion by auditors at Public Accounting Firm in Bali. This research was conductedin all Public Accounting Firm in Bali as many as seven offices in Bali Region 2017 withauditor as much as 73 people. Using sample with saturated sample method. Data collectionmethod was done by distributing questionnaires and data analysis techniques using pathanalysis technique. Based on the analysis result, professional skepticism of auditor andaudit skill have positive effect on the accuracy of giving opinion of auditor at PublicAccountant Office in Bali. Professional ethics is able to mediate the positive influence ofauditor professional skepticism and audit expertise on the accuracy of providing auditoropinion on Public Accounting Firm in Bali.Keywords: Professional ethics, auditor professional skepticism, audit expertise, theaccuracy of opinion giving
PENGARUH PERTUMBUHAN KREDIT, DANA PIHAK KETIGA, DAN APLIKASI SISTEM INFORMASI AKUNTANSI PADA KINERJA OPERASIONAL Putu Bayu Andhika; I Ketut Sujana
E-Jurnal Akuntansi Vol 14 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 credit growth, third-party funds, and accounting information system applications on operating performance LPD In Badung 2011-2013, The number of samples of this study was 78 LPD in Badung use probability sampling method with the formula slovin. Data collection was done by using non-participant observation. The data analysis technique used this research is multiple linear regression analysis. The results showed that (1) credit growth positive effect on operating performance , (2) growth of deposits positive effect on operating performance, (3) the growth of savings positive effect on operating performance, (4) the application of accounting information system has positive influence on operational performance
PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS PADA PRAKTIK PERATAAN LABA DENGAN JENIS INDUSTRI SEBAGAI VARIABEL PEMODERASI DI BURSA EFEK INDONESIA yustiari dewi; I Ketut Sujana
E-Jurnal Akuntansi Vol 8 No 2 (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

Earnings management strategies most enduring over time is income smoothing. Income information from the financial statements to be a reference for management to perform income smoothing practices. The purpose of the study was to determine the effect of firm size and profitability on income smoothing practices by industry type as a moderating variable. 56 samples selected by purposive sampling method. Hypothesis testing using logistic regression analysis associated with the dependent variable is a dummy variable.The results of the analysis are firm size and profitability of the practice of income smoothing effect, while the industry is not able to moderate the type of firm size and profitability of the practice of income smoothing.
Risiko Litigasi sebagai Variabel Pemoderasi Pengaruh Kualitas Laporan Keuangan pada Efisiensi Investasi I Gusti Putu Suma Ardana; I Ketut Sujana
E-Jurnal Akuntansi Vol 22 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.v22.i02.p21

Abstract

Investment are deemed to be efficient if the resources owned are used appropriately, and there’s no waste of resources. This research aims to earn an empirical evidence of the litigation risk as moderating variable in the effect of the quality of financial statements on investment efficiency. The population on this research was conducted on mining companies listed in the Indonesian Stock Exchange in the period 2013- 2015. Sample chosen by non-probability sampling method with purposive sampling technique. The samples in this research were 96 financial statements data of mining companies listed in the Indonesian Stock Exchange in period 2013-2015. The analysis technique used was ordinary linear regression and Moderated Regression Analysis (MRA). From the result, it can be concluded that quality of financial statements has positive effect on investment efficiency and litigation risk weaken the effect of the quality of financial statements on investment efficiency. Keywords: Investment efficiency, statement’s quality, litigation.
The Relationship Between Tax Morale, Tax Fairness, and Tax Complexity on Tax Compliance of MSME Taxpayers in Denpasar City Anasthasia Regina Sukma; I Ketut Sujana
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.836

Abstract

Taxpayer compliance plays a crucial role in increasing state revenue and supporting national economic development. This study aims to examine the relationship between tax morale, tax fairness, and tax complexity on the compliance of MSME taxpayers in Denpasar City. The research was conducted on MSME taxpayers who are actively registered with the Department of Cooperatives and MSMEs of Denpasar City. A purposive sampling technique was used to select a sample of 100 respondents from a total population of 29,949 MSME taxpayers in Denpasar. The data were analyzed using multiple linear regression. The results indicate that tax morale and tax fairness have a positive and significant relationship with MSME taxpayer compliance in Denpasar City. In contrast, tax complexity shows a negative but statistically insignificant relationship with taxpayer compliance. These findings provide empirical support for the Theory of Planned Behavior and Attribution Theory, highlighting the role of individual attitudes and perceptions in fulfilling tax obligations.
Analisis Pengukuran Kinerja pada Lembaga Perkreditan Desa (LPD) di Bali Berbasis Balanced Scorecard Tahun 2020-2023 Dian Diatmika Swari, Anak Agung Istri; Sujana, I Ketut
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5717

Abstract

Pengukuran kinerja merupakan hal yang penting bagi pihak eksternal maupun internal di suatu organisasi maupun lembaga. Salah satu Lembaga Keuangan di Provinsi Bali yang unik yang disebut Lembaga Perkreditan Desa (LPD) merupakan Lembaga Keuangan yang tidak hanya bertujuan untuk memaksimalkan profit, namun juga memberikan banyak manfaat bagi masyarakat Desa Adat di Bali. Oleh karenanya keberlangsungan hidup LPD perlu diperhatikan. Pengukuran kinerja LPD masih menggunakan pendekatan konvensional.  Penelitian ini bertujuan untuk mengukur seberapa jauh kinerja LPD Desa Adat Ketewel berbasis Balanced Scorecared. Penelitian ini merupakan penelitian kuantitatif deskriptif. Jumlah sampel yang digunakan yaitu 100 orang nasabah (solvin) dan 31 orang karyawan (census). Pengumpulan data dilakukan dengan instrument penelitian berupa kuesioner dan dokumentasi. Data yang dikumpulkan kemudian dianalisis dengan empat perspektif Balanced Scorecard dan Kinerja secara keseluruhan diukur dengan teknik rating scale. Kinerja LPD Desa Adat Ketewel secara keseluruhan memiliki rata-rata skor sebesar 46% yang dapat dikategorikan cukup baik. Penelitian ini diharapkan dapat digunakan sebagai bahan masukan sekaligus bahan evaluasi kepada LPD diseluruh Bali untuk mengembangkan strategi dalam meningkatkan kinerjanya agar dapat memberikan pandangan yang lebih komprehensif mengenai pengukuran kinerja.
Psychological Capital as A Moderating Influence of Budget Participation and Transformational Leadership Style on Managerial Performance of Star Hotels Ayunda Prihantini, Ni Putu; Yadnyana, I Ketut; Sujana, I Ketut; Adi Erawati, Ni Made
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.
ANALISIS HUBUNGAN TINGKAT PENDIDIKAN, MASA KERJA DAN PENGALAMAN KERJA TERHADAP TINGKAT PENGETAHUAN, SIKAP DAN PERILAKU PETUGAS REKAM MEDIS TENTANG KEAMANAN DAN KERAHASIAAN REKAM MEDIS DI RUMAH SAKIT TK II UDAYANA KOTA DENPASAR Prastini, Ni Komang Ditha; Susanto, Agus Donny; Sujana, I Ketut
JURNAL KESEHATAN, SAINS, DAN TEKNOLOGI (JAKASAKTI) Vol. 2 No. 1 (2023): 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.v2i1.2467

Abstract

Salah satu sistem pengelolaan rekam medis adalah keamanan dan kerahasiaan rekam medis. Keamanan rekam medis meliputi perlindungan dari faktor fisik, biologi dan kimiawi, sedangkan kerahasiaan rekam medis adalah bagaimana melindungi rekam medis dari bahaya pencurian dan pembatasan pemberian informasi rekam medis.Berdasarkan hasil observasi peneliti ditemukan 5 rekam medis yang didistribusikan oleh orang yang bukan petugas rekam medis atau bukan petugas medis, 18 orang selain petugas masuk ke dalam ruangan rekam medis dan 200 rekam medis yang tidak diletakkan pada tempatnya.Tujuan penelitian ini untuk mengetahui tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini mengunakan penelitian deskriptif kuantitatif. Sampel penelitian ini adalah 1 orang kepala instalasi rekam medis dan 14 orang petugas rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar. Penelitian ini dilakukan dengan penyebaran kuisioner dan observasi pada ruangan rekam medis. Hasil penelitian menyatakan bahwa ada hubungan antara tingkat pendidikan dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis, ada hubungan antara masa kerja dengan tingkat pengetahuan,sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis dan ada hubungan antara pengalaman kerja dengan tingkat pengetahuan, sikap dan perilaku petugas rekam medis tentang keamanan dan kerahasiaan rekam medis di Rumah Sakit Tk II Udayana Kota Denpasar.Kesimpulan dalam penelitian ini menunjukan bahwa pelaksanaan keamanan dan kerahasiaan rekam medis dipengaruhi oleh tingkat pengetahuan, sikap dan perilaku rekam medis yang dilihat dari tingkat pendidikan, masa kerja dan pengalaman kerja masing masing petugas.
BIBLIOMETRIC INVESTIGATION: UNCOVERING FINANCIAL INCLUSION AND FINANCIAL PERFORMANCE OF SMES Yogantara, Komang; Yadnyana, I Ketut; Sudana, I Putu; Sujana, I Ketut
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.v16i2.14542

Abstract

SMEs face various challenges that hinder the improvement of their financial performance. Access to finance is the most perceived barrier. This study aims to review the literature and dissect the current utilization of financial inclusion, with a focus on SMEs, especially their financial performance. This review synthesizes previous literature to identify institutions and journals that lead publications, theories, and approaches used. Through a bibliometric investigation, a search indexed in Scopus and Science Direct resulted in the acceptance of 45 peer-reviewed papers published from 2019 to April 2024. This review identifies several methodological gaps in the literature that have the potential for further research. This study also reveals that financial inclusion is often a challenge, especially for SMEs in improving their financial performance. The identified mediating roles may provide implications for SMEs to align financial inclusion with the goal of better financial performance.
The Effect of Sustainable Business Practices on Company Profitability: Evidence From the Asia Sustainability Reporting Rating (ASRRAT) Putu Rosayanti; I Ketut Suryanawa; I Ketut Sujana; Ni Ketut Lely Aryani Merkusiwati
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.567

Abstract

This study aims to analyze the effect of sustainable business practices, as measured through the disclosure of economic, environmental, and social aspects based on the Global Reporting Initiative (GRI) Standards 2016, on the profitability of companies participating in the Asia Sustainability Reporting Rating (ASRRAT) during the 2018–2024 period. The growing awareness of sustainability has encouraged companies not only to pursue profit but also to consider their impact on the environment and society as a form of legitimacy and accountability to stakeholders. The study population comprises all companies participating in ASRRAT from 2018 to 2024, with samples selected using a purposive sampling method. The final sample consists of 8 companies, yielding 56 observations. Data were obtained from annual reports and sustainability reports published on the official company websites and the National Center for Corporate Reporting (NCCR). The results reveal that environmental disclosure has a significant positive effect on company profitability, while economic and social disclosures show no significant effect. These findings reinforce both legitimacy theory and stakeholder theory, suggesting that companies can gain social legitimacy and stakeholder trust through genuine environmental commitment.  
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