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P. D'YAN YANIARTHA SUKARTHA
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INDONESIA
E-JURNAL AKUNTANSI
Published by Universitas Udayana
ISSN : -     EISSN : 23028556     DOI : https://doi.org/10.24843/EJA.2024.v35.i01
Core Subject : Economy,
Economics, Econometrics & Finance
E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial Accounting Public Sector Accounting Sharia Accounting Auditing Forensic Accounting Behavioral Accounting (Including Ethics and Professionalism) Accounting Education Taxation Capital Markets and Investments Accounting for Banking and Insurance Accounting for SMEs Accounting Information Systems Environmental Accounting Accounting for Rural Credit Institutions
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
 1   2 
Search results for , issue "Vol 1 No 1 (2012)" : 15 Documents clear
PENGARUH PENGETAHUAN AKUNTANSI DAN JIWA KEWIRAUSAHAAN TERHADAP PENGGUNAAN INFORMASI AKUNTANSI DALAM PEMBUATAN KEPUTUSAN INVESTASI Putu Rina Krisanti
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Accounting information is the information needed by an entrepreneur to make investment decisions. High entrepreneurial spirit that would make someone want to continue to develop the business wich has been owned, one way to expand an existing business is by investing. But today many entrepreneurs who do not have good accounting knowledge, many entrepreneurs do not keep records of transaction on their efforts so there is no financial information is generated to make investment decision. This study aims to investigate the positive and significant relationship between knowledge of accounting and entrepreneurial spirit to the use of accounting information in making investment decision. The data analysis technique used in this study were multiple linear regression analysis techniques. The result of this study indicate that the accounting knowledge and entrepreneurial spirit influential significant and positive effect on the use of accounting information in making investment decisions.   Key Words : accounting knowledge, entrepreneurial spirit, accounting information, investment
Implikasi Audit Operasional pada Prinsip Transparansi dan Akuntabilitas andri ani
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Krisis kepercayaan dari masyarakat terhadap kinerja perusahaan merupakan bentuk tidak adanya transparansi dan akuntabilitas. Kinerja organisasi dapat dikatakan baik, apabila telah menerapkan value for money, yang terdiri dari tiga elemen yaitu ekonomis, efisiensi, dan efektivitas. Oleh karena itu, dalam sebuah organisasi sangatlah penting dilakukan audit operasional yang selain dapat mendukung aktivitas organisasi berdasarkan value for money, juga dapat menciptakan transparansi dan akuntabilitas. Hasil kajian mengenai transparansi menyatakan bahwa audit kinerja diperlukan dalam sebuah organisasi untuk mewujudkan value for money. Organisasi sangat mendesak perwujudan transparansi yang kini menjadi tantangan baru bagi manajer. Sedangkan hasil kajian mengenai akuntabilitas menyatakan bahwa penerapan audit kinerja akan berdampak pada peningkatan akuntabilitas yang juga akan meningkatkan transparansi dan kepercayaan masyarakat. Kata kunci: Audit Operasional, Transparansi, Akuntabilitas   ABSTRACT The crisis of confidence in the company's performance is a form of a lack of transparency and accountability. Organizational performance can be good, if it has been applied value for money, which consists of three elements, that is economic, efficiency, and effectiveness. Therefore, in an organization is essential operational audits in addition to supporting the activities of the organization based on value for money, it can also create transparency and accountability. The results of the performance audit stated that transparency is needed in an organization to achieve value for money. Organization is urging the embodiment of transparency has become a new challenge for managers. While the results of research on the accountability of states that implementation of performance audits to result in increased accountability will also increase transparency and public trust. Keywords: audit operational, transparency, accountability
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL PADA KINERJA ALUMNI FAKULTAS EKONOMI UNIVERSITAS UDAYANA (Studi Empiris Mahasiswa MAKSI dan PPAk) putu mahardika pande mahardika pande
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aimed to determine the effect of intellectual, emotional intelligence and spiritual intelligence on the performance of graduates. Sampling study using purposive sampling method. Testing validity and reliability of the instruments used in the study had the validity and reliability were acceptable. Data analysis techniques using multiple linear regression. The results showed that intellectual intelligence and emotional intelligence affects the performance of the alumni, while spiritual intelligence has no effect on the performance of graduates
Analisis Efektivitas Struktur Pengendalian Intern Dalam Menekan Kredit Macet Pada LPD Se-Kabupaten Buleleng irma indra dewi
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

LPD dalam menjalankan kegiatan operasionalnya perlu menerapkan struktur pengendalian intern yang efektif. Penelitian ini dilakukan di  36 LPD di kabupaten Buleleng dengan 108 orang responden. Pengambilan sampel menggunakan teknik random sampling dengan teknik analisis kuantitatif. Analisis data struktur pengendalian intern didasarkan pada kuisioner dinilai berdasarkan Skala Likert. Hasil analisis ditemukan bahwa 19,44% diantaranya termasuk LPD yang kurang efektif, 16,67% cukup efektif dan 63,89% termasuk sangat efektif. Setelah dibandingkan tingkatan efektivitas dengan perubahan kredit macet dari tahun 2010-2011, terdapat LPD yang kurang efektif, namun tidak memiliki kredit macet, serta adanya LPD yang sangat efektif namun memiliki perubahan kredit macet yang naik.  
Pengaruh Tingkat Perputaran Kas, Loan to Deposit Ratio, Tingkat Pertumbuhan Jumlah Nasabah, Spread Management dan Ukuran Perusahaan pada Profitabilitas Koperasi Simpan Pinjam Gusti Ayu Diah Akua Miyanti; I Wayan Putra
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to examine the influence of cash turnover, LDR, the rate of growth of the number of customers, spread management and firm size on the profitability of Savings and Loan Cooperative in Badung regency period 2008-2010. The population of this research is all  Savings and Loan Cooperative in Badung regency which amount are 32. Tests performed with the classical assumption test followed by multiple linear regression test. Partially only cash turnover, the rate of growth in the number of customers and management spread a positive effect on the profitability of Savings and Loan Cooperative. LDR has no effect, while the negative effect of firm size. Suggestions for further research, are expected to use other independent variables to assess the profitability of the different objects.
Faktor-Faktor yang Mempengaruhi Audit Delay Made Gede Wirakusuma; Ni Putu Widyantari
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

Improved audit of financial statements will evolve along with the rapid development of the capital market in Indonesia. The length of time to complete the audit (audit delay) in any company will affect on the timeliness of the publication of the financial statements. The purpose of this study was to determine the factors that affect audit delay the manufacturing companies listed on the Indonesia Stock Exchange the period 2008-2011. This study uses 39 manufacturing companies listed in the Indonesia Stock Exchange the period 2008-2011 using purposive sampling method in determining the number of samples and non-participant observation methods in collection data and using multiple linear regression analysis techniques in analyzing the data. Based on the discussion of this study concluded that only the size of public accounting office are influential and significant to the audit delay in manufacturing companies, while firm size, solvency, profitability, and the auditor's opinion does not affect and not significant impact to the audit delay on manufacturing companies listed on the Indonesia Stock Exchange the period 2008-2011. Keywords: firm size, solvency, profitability, auditor's opinion, the size of public accounting office, audit delay    
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Denpasar Utara Ni Kadek ayu perbarini; Gede Juliarsa
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The information system is very important in the success of an organization, such as organizational Lembaga Perkreditan Desa. Lembaga Perkreditan Desa in Denpasar Utara District has implemented Accounting Information Systems - computer based. This study used multiple linear regression analysis techniques, classical assumption test and equipped with testing instruments. The results of the analysis concluded that the User Involvement, Top Management Support, Education and Training has a significant influence on the performance of Accounting Information System are proxied on Accounting Information System User and Usage Satisfaction. Personal Capability Engineering has a positive but not significant effect on the performance of Accounting Information System are proxied by the Accounting Information System User and Usage  Satisfaction. Formalization Development of a significant effect on the performance of Accounting Information System proxied on User Satisfaction, and no significant positive effect on the performance of Accounting Information System are proxied to the use of Accounting Information System.
Moderasi Independensi dengan Etika Auditor pada Kualitas Audit nurul hapsari
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Laporan keuangan yang memenuhi kriteria relevan dan reliable adalah laporan keuangan yang informasinya dapat digunakan oleh berbagai pihak dalam mengambil keputusan. Auditor independen merupakan pihak yang mempunyai tugas dalam menilai kewajaran atas laporan keuangan. Seorang auditor harus mempertahankan sikap independen saat melaksanakan tugasnya, terutama saat ia menghadapi konflik dengan klien. Seorang auditor diduga akan dipengaruhi oleh etika yang ia miliki dalam mempertahankan independensi. Hasil kajian menunjukkan bahwa kualitas audit akan terealisasi dengan baik apabila auditor mampu mempertahankan independensinya disertai etika yang dimilikinya.   Kata kunci: independensi, etika, kualitas audit   ABSTRACT The financial statements that meet relevant and reliable criteria are the financial statements of information that can be used by the various parties in making decisions. Independent auditor is a party that has the task of assessing the fairness of the financial statements. An auditor must maintain an independent attitude while performing their duties, especially when he faced a conflict with the client. An auditor is expected to be influenced by the ethics he has in maintaining independence. The study results showed that the quality of the audit will be realized best when the auditor is able to maintain its independence with ethics.   Keywords: independence, ethics, audit quality
PENILAIAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA SKPD PEMKAB TABANAN Sri Dewi Danu Utami Wower
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRACT Information technology is a system that helps people to fulfill their daily needs which will continue to increase. As information technology advances, government as an institution switching on the utilization of computer-based information systems particularly in the field of accounting with the hope to improve the performance and is useful in helping the operational. Regional Financial Management Information System (RFMIS) is an accounting information system that is used on the Work Unit of Regional Device (WURD) Tabanan regency. RFMIS is a new program that replaces Regional Management Information System (RMIS), but RFMIS not been able to integrate the data quickly. This study conducted on WURD in Tabanan regency government which aims to determine the effectiveness of the implementation RFMIS. Data collection methods used are observation, interviews and questionnaires. Test instruments used are validity and reliability testing. The analysis technique used is quantitative analytical technique using Likert scale. Based on the analysis it is known that the effectiveness of RFMIS on WURD in Tabanan regency government assessed from all variables included in the effective criteria. Viewed from each variable, the majority of respondents expressed an effective on variable of data security, effective on variable time, effective on variable precision, effective on variable relevance, effective on variable variation reports, effective on variable of physical comfort, effective on quality of information variable and effective on information technology variable. Keywords: Effectiveness, Regional Financial Management Information System
Pengaruh Efektivitas Penggunaan dan Kepercayaan Pada Teknologi Sistem Informasi Terhadap Kinerja Individual di PT PLN (Persero) Distribusi Bali Area Pelayanan Denpasar Christine Iryani Maamir; I Ketut Yadnyana
E-Jurnal Akuntansi Vol 1 No 1 (2012)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

ABSTRAK Penerapan teknologi dalam perusahaan hendaknya mempertimbangkan pemakai teknologi sistem informasi sehingga teknologi sistem informasi tersebut dapat dimanfaatkan sesuai dengan tugas dan kemampuan pemakai demi tercapainya kinerja individual yang tinggi. Hal yang diperlukan oleh pemakai teknologi sistem informasi agar pemakai merasa bahwa teknologi sistem informasi yang diterapkan dapat meningkatkan kinerja individual adalah kepercayaan. Penelitian ini dimaksudkan untuk mengetahui apakah terdapat pengaruh antara teknologi sistem informasi dan kepercayaan terhadap kinerja individual. Data dalam penelitian ini diperoleh melalui observasi, wawancara dan kuesioner. Teknik analisis yang digunakan adalah teknik analisis regresi linear berganda dan uji t-tes yang sebelumnya dilakukan pengujian instrumen penelitian antara lain uji validitas, reliabilitas dan uji asumsi klasik. Dari uji validitas dan reliabilitas disimpulkan bahwa semua item pertanyaan dalam kuesioner layak digunakan dalam penelitian. Demikian pula dari pengujian asumsi klasik yang dilakukan diperoleh simpulan bahwa model regresi yang dilakukan bebas dari masalah heteroskedastisitas dan variabel – variabel penelitian mempunyai distribusi data yang normal. Hasil uji t-tes menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) berpengaruh positif dan siginifikan terhadap kinerja individual (Y), yang berarti terbuktinya hipotesis pertama, dibuktikan dengan tingkat signifikansi sebesar 0,000. Hipotesis kedua juga terbukti yaitu bahwa kepercayaan akan teknologi sistem informasi berpengaruh positif dan signifikan terhadap kinerja individual (Y), dibuktikan dengan tingkat signifikansi sebesar 0,000. Hasil regresi berganda menunjukkan bahwa efektivitas penggunaan teknologi sistem informasi (X1) dan kepercayaan  pada teknologi sistem informasi (X2) secara serempak berpengaruh positif dan signifikan terhadap kinerja individual (Y). Pengaruh variabel X1 dan X2 terhadap Y adalah sebesar 66,70 %.   Kata kunci : teknologi sistem informasi, efektivitas penggunaan teknologi   informasi, kepercayaan pada teknologi informasi, kinerja individual

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