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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.
Financial Ratio Analysis Of Tax Management In Manufacturing Companies On The Idx kadek apriada; I Made Sudiartana
Hikamatzu | Journal of Multidisciplinary Vol. 2 No. 2 (2025): Multidisciplinary Approach
Publisher : Hikamatzu | Journal of Multidisciplinary

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

Abstract

Tax management refers to actions taken to legally minimize tax obligations. Legal tax savings can be achieved through appropriate tax management strategies, although the legality depends on the instruments and methods employed. The effectiveness of tax management is reflected in the actual tax paid by a company as reported in its profit and loss statement. Proper execution of tax management is essential to avoid violations of tax regulations and norms. This study aims to examine the influence of profitability, leverage, liquidity, fixed asset intensity, and inventory intensity on tax management in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research population consists of all manufacturing companies listed on the exchange during that period. The sampling method used is purposive sampling, resulting in 85 companies as the research sample. The analytical method applied is multiple linear regression analysis. The results indicate that profitability has a negative effect on tax management, while fixed asset intensity has a positive effect. Meanwhile, leverage, liquidity, and inventory intensity do not have a significant influence on tax management among manufacturing companies listed on the Indonesia Stock Exchange for the years 2020–2022.
The Effect of Credit Risk, Capital Adequacy Ratio, Liquidity, Operational Efficiency, and Solvency on The Financial Performance of BPR In The City of Denpasar Putu Kepramareni; Kadek Apriada; I Nyoman Fajar Ananta Putra; I Gusti Ayu Intan Saputra Rini
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.7-14

Abstract

This study aims to examine the effect of the variables of Credit Risk, Capital Adequacy,Liquidity, Operational Efficiency, and Solvency on Financial Performance. Financial performance is a description of the financial condition of a company so that it can be known the good and bad financial condition of a company that reflects work performance in a certain period. This research is based on the phenomenon of increasing and decreasing profits of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. The study was conducted on Bank Perkreditan Rakyat on Denpasar city conducted in 2018-2020 with a total sample of 23 and observation of 69. The method of determining the sample used was purposive sampling, namely the technique of sampling data sources with certain considerations. Data analysis techniques used multiple linear regression analysis. The results of the study found that Operational Efficiency have a negative effect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020. While Credit Risk, Capital Adequacy, Liquidity, and Solvency do not affect Financial Performance of Bank Perkreditan Rakyat on Denpasar city in 2018-2020.
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 Ni Putu Lisa Ernawatiningsih; Kadek Apriada
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.