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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Hita Akuntansi dan Keuangan Dharma Bhakti
Sang Ayu Putu Arie Indraswarawati
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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EFFECT OF TOP MANAGEMENT SUPPORT, SYSTEM QUALITY, AND INFORMATION QUALITY ON SATISFACTION ACCOUNTING INFORMATION SYSTEM USERS IN LEMBAGA PERKREDITAN DESA (LPD) IN UBUD DISTRICT Sang Ayu Putu Arie Indraswarawati; I Putu Deddy Samtika Putra; Ni Wayan Cahyani
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (705.815 KB) | DOI: 10.32795/widyaakuntansi.v1i1.251

Abstract

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.
PENGARUH PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN PADA PEMERINTAH KABUPATEN GIANYAR Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra; I Putu Teresna Jaya Manggala
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 1 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (948.002 KB) | DOI: 10.32795/widyaakuntansi.v2i1.542

Abstract

Research conducted aims to get a clear of financial accountability seen from the understanding of the financialaccounting system in the Gianyar Regency Government, getting an idea of financial accountability seen from the activity control, try to give suggestions that can help the Gianyar Regency Government in solving the problems faced, especially the problems studied, namely the influence of understanding the regional financial accounting system and control activities on financial accountability in Gianyar Regency Government. The result of overall lregression analysis indicate that 66,2% of the independent variables can be explained by the depemdent variable, while the remaining 33,8% is explained by other factors or variable,
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI AKUNTANSI DAN KECANGGIHAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KEMAMPUAN TEKNIK PERSONAL SEBAGAI VARIABEL PEMODERASI PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN SUKAWATI I Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.862

Abstract

The accounting information system effectiveness is a success achieved by accounting information system in generating information in a timely and accurate. The success of accounting information system is supported by several factors, namely the user participation of accounting information system the technology sophistication information and personal technical capability. This study aims to determine the effect of user participation of accounting information system and the technology sophistication information to the accounting information system effectiveness with personal technical capability as variable of moderate. The research was conducted on the LPD in district Sukawati. The population in this research is all LPD employees in district Sukawati amounting to 267 employees from 33 LPD. The sampling technique used is the purposive sampling method, in order to obtain a sample of 111 people from 23 LPD. Data collection by using a survey method, wich is spread questionnaire. The analytical techniques used is Moderated Regression analysis (MRA). Based on the results of the hypothesis testing suggests that the user participation of accounting information system has no significant effect on the accounting information system effectiveness, with parameter coefficient value of 0.003 with significance of 0.986 > 0.05. The technology sophistication information positively and significantly affects the accounting information system effectiveness, with a parameter coefficient value of 0.452 with significance of 0.002 < 0.05. Personal technical capability does not moderate the influence of the user participation of accounting information system to the accounting information system effectiveness, with a parameter coefficient value of -0.004 with significance of 0.938 > 0.05. The ability of personal technical capability does not moderate the influence of the technology sophistication information to the accounting information system effectiveness, with a parameter coefficient value of -0.007 with significance of 0.893 > 0.05.
PENGARUH PENGAWASAN KEUANGAN DAERAH, TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DAN AKUNTABILITAS TERHADAP KINERJA PEMERINTAH DAERAH KABUPATEN KLUNGKUNG Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i1.1212

Abstract

This research was conducted by taking the location of the Regional Apparatus Organization (OPD) in the Klungkung Regency Government. The number of samples taken was 143 respondents. The method used was purposive sampling and through non-response bias sample testing. Data collection was carried out by distributing questionnaires. The research instrument used was the validity test and the reliability test. The analysis technique used is the classical assumption test and multiple linear regression analysis, determination analysis, F-test and t-test. From the results of the study, it is known that regional financial supervision has no effect on the performance of local governments at the Klungkung Regency Government, as evidenced by the t-count = 1.503 with a significance value of 0.135> 0.05, thus H1 is rejected. The transparency of regional financial management has a positive effect on the performance of local governments in the Klungkung Regency Government, as evidenced by the value of t-count = 4.365 with a significance value of 0.000, <0.05, thus H2 is accepted. Accountability has a positive effect on the performance of the local government at the Service in the Klungkung Regency Government, as evidenced by the t-count = 3.058 with a significance value of 0.003 <0.05, thus H3 is accepted.
Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19 I Wayan Budi Satriya; Ni Komang Sumadi; Sang Ayu Putu Arie Indraswarawati
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.3757

Abstract

The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.
Pengaruh Teknologi Informasi dan Risiko Bisnis Pada Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) Selama Pandemi Covid-19 di Kota Denpasar Ni Wayan Yuniasih; Putu Deddy Samtika Putra; Sang Ayu Putu Arie Indraswarawati; I Putu Edi Saputra; Ni Kadek Sukma Intan Cahyani
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Covid-19 pandemic has had a major impact on the MSME sector. Business owners are faced with operational changes by taking advantage of technological advances and anticipating business risks. This study aims to determine the effect of information technology and business risk on MSME development. This research was conducted on SMEs in Denpasar City. The research sample used probability random sampling by taking 100 respondents as a sample. Research data was collected through distributing questionnaires. The research hypothesis was tested with multiple regression analysis. The results of the study show that information technology and business risk have a positive effect on MSME development. Entrepreneurs who are able to take advantage of technological advances and have good risk management will grow their business faster.
PENGARUH DANA PIHAK KETIGA, RETURN ON ASSET, DAN SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT DI KOTA DENPASAR Luh Eka Novianti; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.758

Abstract

The growth of bank lending in Indonesia has fluctuated every year. This is caused by several factors that affect lending. This study aims to determine the effect of DPK, ROA and credit interest rates on lending at BPR Denpasar. The population in this study is the BPR Bank, amounting to 13 companies. The sampling technique used was purposive sampling which is a type of sample selection with a specific purpose with the criteria that have been set and get 7 sample companies that are included with a period of 5 years. The data analysis technique used is multiple linear regression with the application of SPSS for windows. The results of the analysis show that DPK, ROA and credit interest rates together have a positive and significant effect on lending at BPR banks.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Kadek Erna Yuliantari Putri; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.765

Abstract

Budgetaryi sector budgetingi is an instrumenti of accountabilityi for managingi public fundi managementi and for implementingi programsi funded by publici money. This researchi was carried out iin the OPD in Klungkungii Regency. Data collectioni is done by givingi questionnaires. The studyi populationi was 174 people. Teknikii determines the samplei using the Purposivei Sampling Formula. Data analysisi was performed withi multiple lineari regression analysis. Fromi the resultsi of the research, it is knowni that there is an influencei on budgetary participationi in dealing withi the budgetaryi agreement and fromi the results of the researchi asymmetryi of information thati does not have an influencei on the budgetaryi dealings, from the resultsi of the research, it is knowni that there is an influencei on the organizationis budgetaryi agreement andi from the results of researchi on informationi asymmetry.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJEMEN DAN MEDIA EXPOSURE PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ni Kadek Devi Juliantari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.766

Abstract

This study aims to find out the effect of profitability, management ownership, and mediai exposurei on corporatei social responsibilityi disclosure. This study uses manufacturing companies listed on the Indonesiai Stock Exchange (IDX) in 2015- 2017 as population and sample. The number of research population is 140 manufacturing companies. In order to get the right sample, the researchers used a purposive sampling method and selected 45 companies that met the criteria. The analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of analysis shows that profitability affects CSRi. While manageent ownership has on effect on CSRi, and mediai exposurei variables have no effect on CSRi.
PERLAKUAN AKUNTANSI PENDAPATAN PADA AHASS MIRA MOTOR DI GIANYAR I Made Suartika; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.768

Abstract

Accounting standards provide guidelines for the accounting treatment of an event. These guidelines are reflected in the definition, measurement, evaluation, recognition and disclosure of elements or financial statement items. AHASS Mira Motor is a company engaged in the business of trading and services whose business activities are selling motorcycle parts. The purpose of this study was to analyze the accounting treatment of income on AHASS Mira Motor Gianyar in accordance with ETAP financial accounting standards. The results of the study found that revenue recognition on AHASS Mira Motor Gianyar did not conform to ETAP financial accounting standards regarding revenue, revenue measurement on AHASS Mira Motor Gianyar were in accordance with ETAP financial accounting standards on revenue, and disclosure of income on AHASS Mira Motor Gianyar did not comply with standards ETAP financial accounting of income.
Co-Authors Anak Agung Ketut Agus Suardika Cok. Gde Bayu Putra Cokorda Gde Bayu Putra Cokorda Gede Bayu Putra Cokorde Gde Bayu Putra Dewa Ayu Riska Ari Dewi Dewa Ayu Sri Wedanti Elinda Novita Sari Gede Arcana Gusti Ayu Diah Vicha Ananda I Dewa Gede Agung Krisna Bayu I Dewa Made Rasna Apriana I Gusti Agung Ayu Ngurah Sri Novita Dewi I Gusti Agung Kadek Rai Mertayasa I Gusti Putu Bayu Sanjaya Putra I Kadek Pebri Artana I Kadek Yudi Swa Andika I Made Endra Lesmana Putra I Made Manik Dwijantara I Made Suartika I Made Suryana Wibawa I Putu Adi Mahendra I Putu Ari Sutrisna I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Fery Karyada I Putu Nuratama I Putu Teresna Jaya Manggala I Wayan Adi Wiguna I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Kusuma Wijaya Ida Ayu Widiastuti Kadek Erna Yuliantari Putri Kadek Lisa Kadek Suparsa Dana Ketut Budi Artawan Luh Ayu Armita Luh Eka Novianti Made Ayu Mira Mahadewi Nandika Ida Bagus Putu Bayu Ni Kadek Devi Juliantari Ni Kadek Mita Ni Kadek Oktaviani Ni Kadek Purnama Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Kadek Susi Listiari Ni Komang Ayu Arya Widiastuti Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Made Fitri Adrian Ni Made Listya Ari Ni Made Susanti Dewantari Ni Nyoman Ayu Sariningsih Ni Nyoman Suarcini Ni Putu Ayu Fitry Swandewi Ni Putu Ayu Intan Suarnaningsih Ni Putu Ayu Yuniari Ni Putu Dita Pradnyani Ni Wayan Anggun Eka Lestari Ni Wayan Ayu Ningsih Ni Wayan Cahyani Ni Wayan Erika Ni Wayan Redini Nariya Wati NI WAYAN YUNIASIH Putu Juna Sutrianta Ria Juliastini