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Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi
Published by Universitas Warmadewa
ISSN : 19784007     EISSN : 26559943     DOI : https://doi.org/10.22225/we
Core Subject : Economy,
Economics, Econometrics & Finance
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi), ISSN: 2655-9943 (online) 1978-4007 (Print), is a Journal Research of Economiy Science published by Warmadewa Press jointly with Faculty of Economy, Universitas Warmadewa. This journal is also dedicated to provide an intellectual space of scholarly discussion how journal of Economiy Science able to create the new global formation of Economiy Science and similar issues. This journal has been distributed by Faculty of Economy, Universitas Warmadewa, Universitas Warmadewa started Online from Volume 18 Number 1 Year 2019 to present. This journal encompasses original research articles, review articles, and short communications, including: Management Science Financial management International Business Entrepreneurship Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 138 Documents
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Pengaruh Efektivitas Sistem Informasi Akuntansi, Motivasi Kerja, Disiplin Kerja dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada BPR Kota Denpasar Ayu Listya Anggita Wenantari; I Gusti Ayu Ratih Permata Dewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.20-24

Abstract

An accounting information system is an information system specifically designed to facilitate all matters related to accounting. The purpose of this study is to provide an empirical overview of the effectiveness of the accounting information system, work motivation, work discipline, and the influence of the work environment on employee performance. The survey was conducted across all Rural Banks (BPR) in Denpasar City. The survey utilized a sample of 99 respondents. Data were collected using public information. The data analysis method used in this study is multiple linear regression analysis. Several studies indicate that the accounting information system, motivation, discipline, and environmental effectiveness influence employee performance. It is expected that the management of Rural Banks (BPR) in Denpasar City continuously improve the effectiveness of their accounting information systems, as the success of a company's information system depends on how the system is executed.
Pengaruh Likuiditas, Reputasi Auditor, Opini Audit dan Komite Audit Terhadap Audit Report Lag Desak Made Shinta Larasati; Partiwi Dwi Astuti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.25-31

Abstract

This research is titled "The Influence of Liquidity, Auditor Reputation, Audit Opinion, and Audit Committee on Audit Report Lag." This study aims to examine the effect of liquidity, auditor reputation, audit opinion, and audit committee on audit report lag. The population in this study consists of non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. Sampling was determined using the purposive sampling method, resulting in 90 companies used as samples in this study. The type of data used is quantitative data, with secondary data as the data source. The data collection method was carried out using documentation techniques by reviewing the companies' financial statements, yielding 180 data points (90 sample companies $\times$ 2 years of observation). Due to the presence of data outliers, 127 data points remained after the outliers were removed. The data analysis technique in this study utilizes multiple linear regression analysis. The results show that liquidity and audit opinion have an insignificant negative effect on audit report lag, auditor reputation has a significant positive effect on audit report lag, and the audit committee has a significant negative effect on audit report lag.
Pengaruh Pemanfaatan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Keahlian Pengguna Terhadap Kinerja Karyawan Lembaga Perkreditan Desa di Kecamatan Abang, Kabupaten Karangasem Ni Ketut Desi Margawati; A. A. Ayu Erna Trisnadewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.38-42

Abstract

This study aims to examine how the use of information advancements, the completeness of accounting information structures, and client capacity impact the performance of LKM workers in Abang District, Karangasem Regency. The subjects in this study were the Head of LPD, Treasurer, Administration, and Credit Department at each LPD in Abang Regency. The audit system in this review used a purposive assessment strategy, with the aim of obtaining 48 delegate tests spread across more than 12 LPDs in Abang District, Karangasem Regency. This audit included review procedures in various data. The data testing technique in this review was Multiple Linear Regression using the SPSS (Statistical Package for Social Sciences) 23 application structure. The conclusion of this research states that: (1) the use of information advancements significantly influences worker performance. (2) the development of accounting information systems significantly influences the implementation of the depiction. (3) Client authority significantly influences worker execution.
Pengaruh Efektivitas Penerapan Sistem Informasi Akuntansi, Gaya Kepemimpinan dan Disiplin Kerja Terhadap Kinerja Karyawan Pada Lembaga Perkreditan Desa di Kota Denpasar Ni Komang Sri Widari; Ni Luh Putu Ratna Wahyu Lestari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.43-48

Abstract

This research aims to identify the influence of the effectiveness of the implementation of SIA, leadership style and work discipline on employee performance. The population in the research is LPD employees in Denpasar City with the illustration used being 140 respondents. The information analysis method used in this research is Multiple Linear Regression. Based on the research results, it can be seen that: (1) the effectiveness of the implementation of the accounting data system has a good and significant impact, where a regression coefficient of 0.485 is obtained. (2) leadership style has an increasing and significant impact, obtaining a regression coefficient of 0.293. (3) work discipline has a good impact on employee performance, with a coefficient of 0.318. The recommendation that can be given is that LPD in Denpasar City can try to improve employee performance by increasing the effectiveness of the implementation of SIA, leadership style and work discipline.
Pengaruh Kredit Macet, Jumlah Nasabah, dan BOPO Terhadap Profitabilitas PT Pegadaian Area Denpasar 1 Ni Made Dwi Cahyani; I. B. Made Putra Manuaba
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.49-55

Abstract

This study aims to provide empirical evidence on the impact of non-performing loans, the number of customers, and the BOPO ratio on profitability. The research focuses on PT Pegadaian Area Denpasar 1 during the 2021-2023 period, comprising 73 outlets. The sampling technique used is purposive sampling, selecting 47 outlets that experienced non-performing loans during the specified period as the research sample. This selection resulted in 141 data samples for analysis. The data used in this study are secondary data obtained from the financial reports of PT Pegadaian Area Denpasar 1 for the 2021-2023 period. Data analysis was conducted using multiple linear regression, along with F-tests, t-tests (hypothesis testing), and the coefficient of determination test. The results indicate that non-performing loans do not affect profitability. Meanwhile, the number of customers has a positive and significant impact on profitability, whereas the BOPO ratio has a negative and significant effect on profitability.
Pengaruh Efisiensi Operasional, Dana Pihak Ketiga dan Likuiditas Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Blahbatuh Kabupaten Gianyar Ni Putu Indira Sari Dewi; I. B. Made Putra Manuaba
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.60-64

Abstract

The return on assets of LPDs in Blahbatuh Regency subsequently declined. This indicates a decline in LPD profit performance, requiring LPD management to evaluate its strategic policies to improve future performance. The research aims to empirically demonstrate the influence of operational efficiency, third-party financing, and liquidity on LPD profitability in Blahbatuh District, Gianyar Regency. The research method employed in this study was saturated sampling. This type of data utilized quantitative data and secondary data sources. The data collection method employed literature studies and data analysis techniques using multiple linear regression tests. The research results show that operational efficiency negatively impacts LPD profitability in Blahbatuh District, Gianyar Regency. Third-party funds and liquidity positively impact LPD profitability in Blahbatuh District, Gianyar Regency.
Pengaruh Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Putu Satia Dewi; Ni Luh Putu Mita Miati
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.56-59

Abstract

This study examines the effect of liquidity, leverage, and firm size on tax aggressiveness among manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from annual reports of manufacturing firms for the 2018–2020 period. The sample was selected through purposive sampling, resulting in 64 firms and a total of 192 firm-year observations. Multiple linear regression analysis was applied to test the relationship between the independent variables—liquidity, leverage, and firm size—and the dependent variable, tax aggressiveness. The results indicate that liquidity, leverage, and firm size each have a positive and significant effect on tax aggressiveness. These findings suggest that firms with higher liquidity levels, greater leverage, and larger organizational scale are more likely to engage in tax aggressiveness practices. The study contributes to the literature on corporate taxation by providing empirical evidence on the determinants of tax aggressiveness in Indonesian manufacturing firms.
Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan I Gusti Putu Wulandari; Partiwi Dwi Astuti
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.32-37

Abstract

The purpose of this study is to examine the influence of corporate governance implementation (board of commissioners, board of directors, firm size, and audit committee) on financial performance. The population in this study consists of insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period, totaling 16 companies. The sample was selected using purposive sampling. The sample consists of 11 companies, and the collected data includes 55 financial statements across 5 reporting years. The data that can be utilized for analysis amounts to 51 financial statements. The analysis was conducted using multiple linear regression analysis with the Statistical Package for the Social Sciences (SPSS) program. The results indicate that the board of commissioners and the board of directors have an insignificant positive effect on financial performance. Meanwhile, firm size and the audit committee have a significant positive effect on financial performance.

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