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All Journal Jurnal Ekonomi Kuantitatif Terapan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Pendidikan Ekonomi Undiksha Ekuitas: Jurnal Pendidikan Ekonomi TEMA (Jurnal Tera Ilmu Akuntansi) JPBM (Jurnal Pendidikan Bisnis dan Manajemen) EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Journal of Innovation Research and Knowledge Ekuitas Jurnal Pnedidikan Ekonomi
Diota Prameswari Vijaya
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengungkapan Inovasi Disruptif Pada Perusahaan Sektor Hotel, Restoran, dan Pariwisata di Indonesia Vijaya, Diota Prameswari; Irwansyah, M Rudi
TEMA Vol. 25 No. 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.25.1.31-37

Abstract

Voluntary disclosure is used by stakeholders as a consideration in decision-making. One piece of information found in a company's annual report is voluntary disclosure about disruptive innovation—information regarding a product, service, or business model that significantly succeeds in altering existing market demands and needs and disrupts former key players. This study aims to examine whether financial capital, human capital, and organizational capital influence the disclosure of disruptive innovation. The study focuses on companies in the hotel, restaurant, and tourism sector listed on the Indonesia Stock Exchange for the years 2020 and 2021. Data analysis in this research uses multiple linear regression. The results indicate that financial capital, human capital, and organizational capital simultaneously affect the disclosure of disruptive innovation by companies. However, only human capital has a significant effect on the disclosure of disruptive innovation, while financial capital and organizational capital do not significantly impact the disclosure of disruptive innovation in publicly listed companies in the hotel, restaurant, and tourism sector.   Abstrak Pengungkapan sukarela digunakan stakeholder sebagai bahan pertimbangan dalam membuat keputusan. Salah satu informasi yang terdapat dalam laporan tahunan suatu perusahaan adalah pengungkapan sukarela yaitu informasi tentang iInovasi disruptif sebagai sebuah produk, layanan atau bisnis model yang secara signifikan berhasil dimanfaatkan untuk mengubah permintaan dan kebutuhan pasar yang ada dan mengganggu mantan pemain kunci. Penelitian ini bertujuan untuk menguji apakah modal keuangan, modal manusia, dan modal organisasi berpengaruh terhadap pengungkapan inovasi disruptif. Penelitian ini berfokus pada perusahaan sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2020 dan 2021. Analisis data dalam penelitian ini menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa modal keuangan, modal manusia dan modal organisasi berpengaruh secara simultan terhadap pengungkapan inovasi disruptif perusahaan. Sementara itu, hanya modal manusia yang berpengaruh terhadap pengungkapan inovasi disruptif, sedangkan modal keuangan dan modal organisasi tidak berpengaruh terhadap pengungkapan inovasi disruptif pada perusahaan go public sektor hotel, restoran, dan pariwisata.).
Actor analysis in sustainable village-based enterprises: Examining the Role of Stakeholders M. Rudi Irwansyah; Bagus Shandy Narmaditya; Diota Prameswari Vijaya
Jurnal Ekonomi Kuantitatif Terapan Vol 17 No 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.156-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p06

Abstract

Fundamentally, the establishment of village-based enterprises is a mandate of the village law in an effort to encourage or stimulate the wheels of the rural economy and also increase village income sources. The implementation of the mandate of this law makes it important to involve Village-Based Enterprises stakeholders in its management. This study aims to determine the roles and interaction patterns of stakeholders (actors) in the management of village-based enterprises in Bali. The analysis method used in this study is Mactor. Primary data collection was obtained through interviews guided by a questionnaire and direct observation. The research findings indicate that each player, specifically the Village Ministry PDTT, Provincial Government, District Government, Village Government, Village-Based Enterprise Manager, Villagers, and Business Partners, play a crucial role in determining the sustainability of village-based companies. The linkages between actors interact with each other in the management of village-based enterprises and are able to mobilize actors to achieve management goals. All actors agree that village-based enterprises must be developed both in terms of management and institutions. The contribution of the results of this research becomes a recommendation for collaborative planning among stakeholders, so that it becomes a strategic step in sustainable village-based enterprise.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGANGGARAN BERBASIS KINERJA TERHADAP KINERJA PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH DI KABUPATEN BULELENG Ida Ayu Putu Wulandari; Nyoman Ayu Wulan Trisnadewi; Diota Prameswari Vijaya
Journal of Innovation Research and Knowledge Vol. 5 No. 5 (2025): Oktober 2025
Publisher : Bajang Institute

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

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis pengaruh Good Corporate Governance dan penganggaran berbasis kinerja terhadap kinerja pengelolaan keuangan daerah pada OPD Kabupaten Buleleng. Populasi penelitian ini adalah seluruh anggota pada 27 ODP Kabupaten Buleleng. Sampel penelitian menggunakan purposive sampling sehingga diperoleh 108 sampel. Metode pengumpulan data menggunakan kuesioner dengan skala likert. Metode analisis diawali dengan uji prasyarat dan dilanjutkan dengan analisis regresi linear berganda. Hasil penelitian mengungkapkan bahwa good corporate governance berpengaruh negatif dan tidak signifikan terhadap kinerja pengelolaan keuangan daerah dan penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap kinerja pengelolaan keuangan daerah
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Yang Terdaftar di Bursa Efek Indonesia Periode 2023-2024 Vijaya, Diota Prameswari; Rizky, Nina
Jurnal Pendidikan Ekonomi Undiksha Vol. 17 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v17i2.93683

Abstract

This study examines the determinants of financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2023-2024. Using panel data from 150 companies across various sectors, this research analyzes the impact of capital structure, firm size, liquidity, asset utilization, and corporate governance on financial performance measured by Return on Assets (ROA) and Return on Equity (ROE). The Fixed Effect Model reveals that leverage negatively affects financial performance, while firm size, current ratio, asset turnover, and board independence demonstrate positive significant relationships. The findings contribute to corporate finance literature in emerging markets and provide practical implications for management in optimizing financial performance
Studi Komparatif Aspek Literasi Keuangan Perempuan Bali dan Perempuan Non-Bali terhadap Keberlangsungan Usaha di Kecamatan Buleleng Switariyani, Made Dewi; Kusuma Dewi, Luh Gede; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.97847

Abstract

Balinese women had limited time to manage their businesses due to social and cultural obligations, while non-Balinese women were more flexible but had not fully optimized their financial literacy. This study aimed to analyze the financial literacy aspects of Balinese and non-Balinese women in relation to business sustainability in Buleleng District. A qualitative method was used, with data collected through observations, interviews, and documentation from women entrepreneurs. The findings show that Balinese women tend to be more cautious in managing finances and rarely use formal financial services. In contrast, non-Balinese women are more active in financial planning and tend to use business credit as additional capital. However, both groups still do not separate personal and business finances, leading to difficulties in financial evaluation and accessing formal capital. Therefore, context-based financial literacy education is essential to improve financial management and support long-term business sustainability.
Pengaruh Manfaat Penggunaan, Kemudahan Penggunaan, dan Keamanan Transaksi terhadap Minat Menggunakan Quick Response Code Indonesian Standard (QRIS) (Studi Pada Pelaku UMKM di Kecamatan Buleleng): (Studi Pada Pelaku UMKM di Kecamatan Buleleng) Andriyani, Putu Sila; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98662

Abstract

This study aims to test and analyze the effect of benefits of use, ease of use, and transaction security on the interest in using QRIS by MSMEs in Buleleng Subdistrict. This type of research is quantitative research with a causal approach and research instruments in the form of questionnaires. The population in this study were all MSMEs in Buleleng Subdistrict. The sampling technique used the simple random sampling method. The research sample consisted of 190 MSME actors in Buleleng Subdistrict, calculated using the Slovin formula. This study uses multiple regression analysis with the help of SPSS Statistics 18 software. The results of this study indicate that 1) benefits of use have a positive and significant effect on the interest of MSMEs in using QRIS; 2) ease of use has a positive and significant effect on the interest of MSMEs in using QRIS; 3) transaction security has a positive and significant effect on the interest of MSMEs in using QRIS; 4) Simultaneously, all independent variables have a significant effect on the interest of MSME actors in using QRIS.
Pengaruh Latar Belakang Pendidikan, Sistem Pengendalian Internal dan Pelatihan Akuntansi Terhadap Kualitas Laporan Keuangan pada BUMDes di Kecamatan Seririt Darasanthi, Kadek Trisna; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.98663

Abstract

This study aims to examine the effect of educational background, internal control systems, and accounting training on the quality of financial statements of Village-Owned Enterprises (Badan Usaha Milik Desa or BUMDes) in Seririt Subdistrict. Using a quantitative causal-associative approach, the research involved 16 BUMDes units and 80 respondents selected through purposive sampling. Data were collected using structured questionnaires and analyzed with multiple linear regression. The findings reveal that: (1) the educational background of BUMDes managers has a significant positive impact on the quality of financial statements, (2) the implementation of internal control systems significantly enhances the reliability and accuracy of financial reporting, and (3) accounting training significantly improves financial reporting competence. These results suggest that strengthening internal controls, providing continuous accounting training, and ensuring competence-based recruitment are essential for improving BUMDes financial reporting quality. Furthermore, the study reinforces the relevance of contingency theory in accounting, indicating that the effectiveness of financial management depends on the alignment between internal organizational factors and external demands.    
Faktor-faktor Penyusunan Laporan Keuangan pada Pelaku UMKM Berdasarkan SAK EMKM di Kecamatan Buleleng Amanda, Kadek Koni; Julianto, I Putu; Vijaya, Diota Prameswari
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.99447

Abstract

This research was conducted with the aim of knowing the factors that influence the preparation of financial reports by MSME actors based on SAK EMKM in Buleleng District. The theory used in this study is the entity theory. The method used in this research is a quantitative research method with primary data being used. The population in this study comprises all registered and operational Micro, Small, and Medium Enterprises (MSMEs) in Buleleng District, totaling 2,639 MSMEs. The sample was determined using the Slovin formula, resulting in a total of 190 MSMEs, and determined using the Simple Random Sampling method. Data processing utilized SPSS version 27.0 for Windows. Based on the research results, it shows that each variable, background education (X1), accounting understanding (X2), and SAK EMKM socialization (X3) has a positive effect on the preparation of financial reports based on SAK EMKM (Y). This may mean that the overall variables used can influence MSME actors in preparing financial reports based on SAK EMKM.
Co-Authors Amanda, Kadek Koni Andriyani, Putu Sila Bagus Shandy Narmaditya Darasanthi, Kadek Trisna Dewi, Gusti Ayu Ketut Rencana Sari I Putu Julianto Ida Ayu Putu Wulandari Kadek Rai Suwena Komang Krisna Heryanda LUH GEDE KUSUMA DEWI Luh Putu Ekawati Lulup Endah Tripalupi M. Rudi Irwansyah Made Aristia Prayudi Ni Wayan Yulianita Dewi Nyoman Ayu Wulan Trisnadewi Rizky, Nina Sachiko Ohno Switariyani, Made Dewi