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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha Juara: Jurnal Riset Akuntansi Accounting Profession Journal (APAJI) Jurnal Akuntansi : Transparansi dan Akuntabilitas Advances in Global Economics and Business Journal International Journal of Accounting & Finance in Asia Pasific Jurnal Inovasi Akuntansi SENEMA JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan) Jurnal Informatics Nivedita
Kadek Apriada, Kadek
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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The Effects of the Tri Hita Karana Culture, Computer Anxiety, Computer Attitude, and Computer Self Efficacy on the Interest of Accounting Students of Private Universities in Denpasar City to Use Accounting Software Ernawatiningsih, Ni Putu Lisa; Apriada, Kadek
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.729

Abstract

This study aims to analyze the effect of the Tri Hita Karana (THK) culture, computer anxiety, computer attitude, and computer self-efficacy on the interest of accounting students of private universities in Denpasar City to use accounting software. Sample of this research is 95 accounting students was taken using random sampling techniques. Data were analysed using multiple linear regression analysis and the result of this study finds that Tri Hita Karana and computer attitude has positively affected the interest of accounting students to use accounting software, but computer anxiety and compter self-efficacy does not affect the interest of accounting students to use accounting software. The implications of this research for private universities in Denpasar City are expected to be able to improve the quality of the learning process and provide insight for students regarding the use of accounting software so as to produce graduates who can compete in the workforce later.
PENYEMPURNAAN PENCATATAN STOCK BARANG DAN PENCEGAHAN PENYEBARAN COVID-19 PADA KARYAWAN PT. BINTANG SIDORAYA DIMASA PANDEMI COVID-19 Kadek Apriada; Ichlasul Dede Dharmawan
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Indonesia pada awal bulan maret 2020 lalu hingga saat ini mengalami permasalahan perekonomian dan kesehatan akibat penyebaran virus Covid-19. PT. Bintang Sidoraya merupakan salah satu distributor air mineral yang terkena dampak sosial ekonomi dari pandemi Covid-19 ini. Permasalahan yang ditemui dari hasil observasi yakni stock barang yang menumpuk perlu adanya pencatatan stock barang harian, banyak nya terjadi selisih dari perhitungan stock barang yang dilakukan, dikarenakan ketidaktelitiannya dalam proses pencatatan stock barang. Solusi yang diberikan terkait permasalahan yakni melakukan pencatatan harian keluar masuknya barang, seperti mencatat stock barang di buku catatan stock gudang, serta melakukan pencatatan dan perekepan stock barang menggunakan Microsoft excel, menyediakan sarana protokol kesehatan sepert tempat cuci tangan, sabun cuci tangan, handsanitizer untuk para karyawan sebelum melakukan aktivitas di dalam maupun di luar area kantor. Hasil yang diperoleh dari kegiatan pengabdian masyarakat ini ialah adanya pencatatan stok barang menggunakan Microsoft excel yang dapat memberikan kemudahan bagi karyawan dalam pengecekan barang yang masih tersedia serta memberikan informasi kepada karyawan yang dapat meningkatkan kesadaran mengenai pentingnya menjaga protokol kesehatan agar terhindar dari berbagai macam penyakit yang ada.
Analisis Faktor – Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa (LPD) di Kecamatan Manggis Apriada, Kadek; Hardianti, Putu Novia Hapsari
Journal Informatics Nivedita Vol 1 No 1 (2024): Journal Informatics Nivedita
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/nivedita.v1i1.4470

Abstract

This research in LPD aims to find out about expertise, the existence of a board of directors, the use of information technology, work experience, and nyama braya on the performance of the accounting information system at the Village Credit Institution in Manggis District. The research sample consisted of 96 LPD employees selected through purposive sampling. This study shows that the variables of information technology utilization, work experience, and nyama braya have a positive effect on the performance of the accounting information system. The variables of expertise and the existence of a board of directors do not have a significant effect on the performance of the accounting information system. The implication is that there needs to be a focus on increasing the use of information technology, developing experience, nyama braya to improve the effectiveness and efficiency of LPD operations. In the context of LPD management, understanding these findings can be a reference for improving human resource management and information technology strategies.
Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Apriada, Kadek; Wulandari, Putu Riska
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10263

Abstract

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam di Kecamatan Denpasar Selatan Apriada, Kadek; Wulandari, Putu Riska; Ngurah, Ida Bagus
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11527

Abstract

Accounting information systems are able to provide opportunities for business people to increase efficiency and effectiveness in decision making, thereby enabling companies to achieve competitive advantage. This research aims to test and obtain empirical evidence of the influence of education level, task complexity, work experience, age, and personal abilities on the effectiveness of accounting information systems in Savings and Loans Cooperatives in South Denpasar District. The population in this study were all employees of the Savings and Loans Cooperative in South Denpasar District, totaling 365 people. The sample for this research consisted of 122 respondents with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The research results show that level of education, task complexity, work experience, and age have no effect on the effectiveness of the accounting information system, while personal abilities have a positive effect on the effectiveness of the accounting information system.
Analisis Faktor-Faktor yang Mempengaruhi Kinerja LPD Kecamatan Marga Kabupaten Tabanan Periode 2019-2021 Apriada, Kadek; Wulandari, Putu Riska; Zeta, I Gede Putu Tangkas
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 2 No. 1 (2024): JIS SIWIRABUDA Maret 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v2i1.278

Abstract

This study aims to test and obtain emitter evidence regarding the effect of Cash Turnover, Credit Growth, Capital Adequacy, Third Parties Fund and Credit Risk on LPD Performance in Marga District, Tabanan Regency for the 2019-2021 period. The population in this study was LPD in Marga District. The samples to be selected based on the purposive sampling method  are selection from predetermined criteria, so that a sample of 21 LPDs was obtained in Marga District, Tabanan Regency. The analysis technique used in this study is multiple linear regression analysis using the SPSS (Statistical Product And Service Solution) tool. The results of this study show that Cash Turnover has a effect on LPD Performance. Credit Growth has no effect on LPD Performance. Capital Adequacy has no effect on LPD Performance. Third Parties Fund have no effect on LPD Performance. and Non Performing Loan has no effect on LPD Performance.
DETERMINASI KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI PT. BURSA EFEK INDONESIA Apriada, Kadek; Putra, I Gede Cahyadi; Wulandari, Putu Riska
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.26462

Abstract

This research aims to determine the factors that influence the timeliness of publication of financial reports in manufacturing companies registered with PT. Indonesia stock exchange. The independent variables in this research include profitability, auditor quality, company size, leverage, managerial ownership. The sample in this research wa 105 samples, which were studied for 3 years. This company was determined using the purposive sampling method. The type of data used is secondary data. The analysis technique used is logistic regression. The research results show that the independent variable profitability has a positive effect on the timeliness of the publication of financial reports, the variables auditor quality, company size, leverage, and managerial ownership have a negative effect on the timeliness of the publication of financial reports.
Co-Authors AA Sudharmawan, AA Ernawatiningsih, Ni Putu Lisa Hardianti, Putu Novia Hapsari Hartini, Made Laksmi Sena I Dewa Made Endiana I Gede Cahyadi Putra I Gusti Ayu Intan Saputra Rini I Kadek Bagiana I Made Sadha Suardikha I Made Sudiartana, I Made I Nyoman Fajar Ananta Putra Ichlasul Dede Dharmawan M. Rudi Irwansyah Made Laksmi Sena Hartini Ngurah, Ida Bagus Ni Putu Lisa Ernawatiningsih Putu Kepramareni Putu Riska Wulandari Wulandari, Putu Riska Zeta, I Gede Putu Tangkas