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All Journal Jurnal Riset Akuntansi Warmadewa
Gede Sanjaya Adi Putra
fakultas ekonomi universitas warmadewa
Economics, Econometrics & Finance

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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
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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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
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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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 Artha Aryasa, I Putu Gde Chandra Elsinta Mawo Naga I Gede Fajar Novyar Danuarta L.G.P. Sri Eka Jayanti