Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Riwayat: Educational Journal of History and Humanities
Sukayasa, I Ketut
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PARTISIPASI DAN KEMAMPUAN PENGGUNA TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI Budayani, Putu Agustin; Sukayasa, I Ketut; Suarta, I Made
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 1 (2025): Edisi Februari 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i1.10271

Abstract

Lembaga keuangan mikro dan kecil sangat membutuhkan dukungan TIK untuk menghasilkan informasi secara tepat waktu, akurat, dan dapat dipercaya. Tujuan penelitian ini adalah untuk mengukap hubungan antara partisipasi dan kemampuan pengguna sistem dengan kinerja sistem informasi akuntansi pada LPD di Kecamatan Mengwi. Data dikumpulkan menggunakan kuesioner yang diberikan pada 115 karyawan LPD di Kecamatan Mengwi. Data dianalisis dengan regresi linier berganda. Temuan penelitian ini menyimpulkan bahwa partisipasi dan kemampuan pengguna, baik secara sendiri-sendiri maupun bersama-sama memberikan kontribusi yang positif dan signifikan terhadap peningkatan kinerja sistem informasi akuntansi pada LPD di Kecamatan Mengwi. Hasil penelitian ini perlu dimaknai bahwa penting untuk meningkatkan partisipasi pengguna dalam mengembangkan sistem informasi akuntansi yang akan diterapkan di perusahaan. Selain itu, kemampuan pengguna atau keterampilan karyawan agar selalu ditingkatkan sesuai dengan perkembangan teknologi yang digunakan. Penelitian ini merekomendasikan agar dilakukan penelitian lanjutan untuk mengkaji faktor-faktor lain yang belum tecakup dalam penelitian ini, serta apabila memungkinkan dilakukan subyek yang lebih luas.
The Effect of Good Corporate Governance, Eco-Efficiency, and Dividend Policy on Firm Value Ariasih, Ni Komang Ayu Widya; Sudana, I Made; Sukayasa, I Ketut
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.48806

Abstract

https://jurnal.usk.ac.id/riwayatThe consumer goods manufacturing sector is projected to remain the main driver of growth in Indonesias manufacturing industry. Although the sectors shares are relatively stable despite economic fluctuations, the companys value often experiences instability, one of which is caused by internal factors. This study examines the effect of managerial share ownership, institutional share ownership, eco-efficiency, and dividend policy on firm value, both partially and simultaneously, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This research uses an associative quantitative method. The population consists of 125 consumer goods manufacturing companies listed on the IDX during 2022-2024, with 18 companies selected as samples through purposive sampling. Secondary data were obtained from annual finansial reports downloaded from www.idx.co.id. Data analysis was carried out using multiple linear regression, supported by descriptive statistics, classical assumption tests, and hypothesis testing with the help of SPSS version 25. The result show that partially, managerial share ownership has a significant positive effect on firm value. However, institutional share ownership, eco-efficiency, and dividend policy have a positive but not significant effect on firm value. Simultaneously, managerial ownership, institutional ownership, eco-efficiency, and dividend policy have a significant positive effect on firm value. The adjusted R square value of 17,2% indicates the influence of the independent variables on the dependent variable, while the remaining 82,8% is influenced by other.
Co-Authors Ariasih, Ni Komang Ayu Widya Budayani, Putu Agustin I Made Suarta I Made Sudana