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All Journal Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of International Conference Proceedings Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi SENEMA
I Made Sudiartana, I Made
Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi di LPD: Studi Kasus di Kecamatan Tabanan Ni Putu Shinta Dewi; I Made Sudiartana; Ni Putu Putri Cahyani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12930

Abstract

This study aims to obtain empirical evidence regarding the influence of user involvement, personal technical ability, top management support, development formalization, and user training and education on the performance of Accounting Information Systems (AIS) at Village Credit Institutions (LPDs) in Tabanan District. The research employed a purposive sampling method with 59 respondents from LPDs in Tabanan Regency. Multiple linear regression analysis was utilized as the data analysis technique to examine the relationships between the independent variables and AIS performance. The research findings demonstrated that user involvement, personal technical ability, top management support, development formalization, and user training and education all have a positive effect on AIS performance. These results imply that AIS performance at LPDs can be effectively improved through comprehensive strategies that focus on enhancing user involvement, developing technical competencies, strengthening managerial commitment, formalizing system development processes, and investing in user training programs.
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
Co-Authors AA Sudharmawan, AA Anak Agung Putri Astiti Anggarini, Luh Putu Irma Anik Yuesti Budastra, I Nyoman Cahyani, Ni Putu Putri Dewa Gede Artha Susila Ernawatiningsih, Ni Putu Lisa I Kadek Bagiana I Nyoman Kusuma Adnyana Mahaputra Kadek Anggitasari Kadek Apriada, Kadek Kadek Jyoti Dewi Narayani Luh Putu Irma Anggarini Made Christin Dwitrayani Murti, Ni Putu Mita Ari Ni Made Sintya Dewi Ni Putu Nita Anggraini Ni Putu Putri Cahyani Ni Putu Shinta Dewi Ni Putu Sri Eka Rahayu Ni Putu Yuria Mendra Ni Rai Nikita Widya Shari Ni Wayan Rustiarini Primadona, Ida Ayu Lidya