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All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Inovasi Akuntansi SENEMA
I Putu Edy Arizona
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT 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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Journal : Jurnal Inovasi Akuntansi

 1 
Pengaruh Partisipasi Pemakai, Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Ketelitian terhadap Kinerja Sistem Informasi Akuntansi Kadek Putri Minggayoni; I Putu Edy Arizona; Made Laksmi Sena Hartini
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
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.v1i1.6876

Abstract

The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.
Pengaruh Kebijakan Perpajakan pada Perencanaan Pajak dengan Sanksi Administrasi sebagai Pemoderasi I Putu Edy Arizona
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
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.v1i2.7887

Abstract

This study aims to determine and obtain empirical evidence of the effect of tax policy on individual taxpayer tax planning, with tax sanctions as a moderating variable at the South Badung Tax Service Office. The research population amounted to 77,248 taxpayers, and we obtained a sample of 100 taxpayers. The analysis technique used in this research is moderated regression analysis (MRA). The results showed that tax policy had a positive effect on tax planning, and administrative sanctions were unable to moderate tax policy on tax planning.
Pengaruh Kinerja Keuangan dan Risiko Saham terhadap Return Saham Arizona, I Putu Edy; Novitasari, Ni Luh Gde; Lestari, Ni Kadek Dwi Yunita
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.v3i1.11448

Abstract

This study examines the effect of financial performance and stock risk on stock returns in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis method used is multiple linear regression. This research involves 55 companies as samples, selected using purposive sampling techniques based on specific criteria. The results show that the Current Ratio (CR) does not affect stock returns, while the Debt to Equity Ratio (DER) has a positive effect on stock returns. Return on Assets (ROA) does not affect stock returns. Earnings Per Share (EPS) has a positive effect on stock returns. Beta has a positive effect on stock returns.
Co-Authors Anak Agung Lilis Antika Desy Wedasari Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Hartini, Made Laksmi Sena I Gusti Agung Lanang Aryantara I Kadek Arya Ariana I Kadek Bagiana I Kadek Bagiana I Ketut Sukrada I Ketut Sunarwijaya I Nyoman Kusuma Adnyana Mahaputra Kadek Putri Minggayoni Komang Subagiastra Lestari, Ni Kadek Dwi Yunita Luh Komang Merawati Luh Pande Eka Setiawati Made Laksmi Sena Hartini Ni Kadek Dinda Cahyadewi Ni Kadek Indah Pradnyawati Ni Komang Anggreni Ni Luh Gde Novitasari, Ni Luh Gde Ni Putu Lisa Ernawatiningsih Ni Putu Lisa Ernawatiningsih Ni Putu Shinta Dewi Ni Wayan Rista Sutawiyani Setiawati, Luh Pande Eka Subagiastra, Komang Sukrada, I Ketut Yanti, Ni Putu Novita Eka