Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Riset Akuntansi Warmadewa
Gede Sanjaya Adi Putra
fakultas ekonomi universitas warmadewa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
TRANSFORMATION OF HUMAN RESOURCES COMPETENCE FOR THE STRENGTHENING OF GOOD GOVERNANCE THROUGH QUALITY GROUP RAPPORTS Gede Sanjaya Adi Putra; I.B. Putra Manuaba; Anand Yamani Yupitrika
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.185-197

Abstract

This study aims to determine how “The Role of HR Competencies in Improving Good Governance Through Superior Financial Reporting in village governments” in village governments in the Denpasar city area. The type of research conducted is using an associative approach. The population in the study were all villages in the Denpasar city government area. Respondents used were village government officials selected by purposive sampling in the city of Denpasar. This study consists of independent variables of human resource quality, with dependent variables of good governance and intervening variables of financial reporting quality. Data analysis techniques used in this study are descriptive analysis, variance-based Structural Equation Modeling (SEM) analysis (Partial Least Square). The hypotheses in this study are; (1) there is an effect of the quality of human resources on good governance. (2) the quality of financial reporting can mediate the effect of human resource competence on good governance. The conclusion obtained in this study is that HR competence does not have a significant effect on GCG, but the quality of financial reports is able to mediate the relationship between HR competence and Good Governance.
PENGARUH TINGKAT PENDIDIKAN, KEMAMPUAN PERSONAL, PENGALAMAN KERJA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR TIMUR I Gede Fajar Novyar Danuarta; Gede Sanjaya Adi Putra; I Putu Gde Chandra Artha Aryasa
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

This study examines in depth how educational background, individual competencies, and work experience influence the performance of accounting information systems in Village Credit Institutions (LPD) in the East Denpasar District. The effectiveness of this system serves as a key foundation for navigating the institution’s strategic decision-making. The main assumption points to the quality of human resources as a determining factor in the system’s success, particularly in terms of intellectual capacity, personal skills, and work experience. Using a quantitative approach, data were collected through questionnaires distributed to 48 respondents and analyzed using multiple linear regression. The results show that all three factors significantly contribute to the functionality of the system. These findings underscore that improving employees' cognitive and operational capabilities is a fundamental step in strengthening the accounting information system within LPDs. Investing in human resource development is not merely supplementary—it is the core of a competitive digital accounting transformation.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Elsinta Mawo Naga; L.G.P. Sri Eka Jayanti; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

This study will look at how the stock returns of manufacturing companies listed on the Indonesian stock exchange between 2019 and 2023 are affected by the current ratio, loan-to-equity ratio, return on equity, and return on assets. Investors can calculate their gains or losses using the stock return. Sixty deliberate samples and secondary data were used in this quantitative analysis. The Indonesian stock market's annual financial statement provided the secondary data used in this study. Multiple linear regression analysis was used by researchers to look into it. Based on the available data, stock returns are negatively impacted by the debt-to-equity ratio, but positively by the current ratio, return on equity, and return on assets. At the same time, stock performance is affected by changes in the debt to equity (DER), return on equity (ROE), return on assets (ROA), and current ratio (CR).
Co-Authors Anand Yamani Yupitrika Artha Aryasa, I Putu Gde Chandra Elsinta Mawo Naga I Gede Fajar Novyar Danuarta I.B. Putra Manuaba L.G.P. Sri Eka Jayanti