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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 3,329 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR Ida Bagus Gede Agastya Mahardika; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 24 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v24.i03.p16

Abstract

This study aims to determine the influence of user involvement in the development of information systems, the ability of personal techniques users of information systems, top management support, formalization of information systems development, training and education programs, the existence of the information system board of directors, and the location of the department of the system on the performance of accounting information systems as measured by user satisfaction of the system. The population in this research is 13 Rural Banks in Denpasar City. The sample was determined by purposive sampling method, and got 76 employees as the respondents. Data were collected by questionnaire method. The analysis technique used is multiple linear regression analysis. Based on the analysis of 76 respondents it is known that the seven variables have positive and significant effect on the performance of accounting information system at BPR in Denpasar City. Keywords: Information Technology, Accounting Information System, Rural Bank
FAKTOR EKSTERNAL DAN INTERNAL YANG MEMENGARUHI MOTIVASI DALAM MEMENUHI KEWAJIBAN PERPAJAKAN Komang Mega Budiarti; Putu Dyan Yaniartha
E-Jurnal Akuntansi Vol 11 No 1 (2015)
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 level of compliance is based on how much motivation taxpayers in meeting tax obligations, sourced from external and internal factors. The purpose of this study was to determine the effect of each variable perceptions of corruption, gender, and moral norms on motivation in meeting tax obligations. The location of this study in the Tax Office Primary South Badung. Convenience sampling technique and the sample was 99 respondents using individual taxpayer non-employees. The collection of data by the media questionnaires and analysis techniques used multiple linear regression with dummy variables. The results showed that each of these variables negatively affect the perception of corruption cases, the gender effect, and moral norms have positive influence on the motivation in meeting tax obligations.
Pengaruh E-Commerce, Budaya Organisasi, dan Penggunaan Sistem Informasi Akuntansi terhadap Kinerja Keuangan Perusahaan pada UKM I Wayan Raka Purnata; I Made Sadha Suardikha
E-Jurnal Akuntansi Vol 28 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i01.p12

Abstract

The purpose of this study is to discuss the impact of e-commerce, organizational culture and accounting information systems on corporate finance in Small and Medium Enterprises (SMEs) in the City of Denpasar. The population in this study were all SME companies that use e-commerce in Denpasar City which collected 870 UKM units. The sampling method used in this study is probability sampling with a simple random sampling method. The results of this study indicate that E-commerce affects positively and significantly on financial performance in SMEs in Denpasar City, organizational culture supports positive and significant financial performance in SMEs in Denpasar City, as well as accounting information systems positive and significant impact on financial performance of SMEs in Denpasar City. Kata Kunci: E-commerc, organizational culture, SIA, corporate finance, SME.
Pengaruh Pengelolaan Keuangan Daerah terhadap Akuntabilitas Kinerja pada Satuan Kerja Perangkat Daerah Kabupaten Badung I Made Yasa Wirama; Ni Gusti Putu Wirawati
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p02

Abstract

The purpose of this study is to determine the effect of regional financial management on performance accountability in the regional work unit of Badung Regency. To determine the influence of regional financial management, four variables are used to measure it, namely budget planning (X1), implementation/implementation of the budget (X2), reporting/budget accountability (X3), and performance evaluation (X4). Method of determined sample in this study used purposive sampling technique, so that obtained a total sample of 100 people consisted of the Regional Government Budget Team. The data analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results showed that budget planning, implementation of budget accountability budgets, and simultaneous budget evaluations had a significant positive effect on the performance of government agencies in the Regional Work Unit of the Badung Regency. Keywords : Management; planning; implementation; reporting; accountability.
Pola Dan Peta Kemampuan Keuangan Desa Setelah Penerbitan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa I Putu Fery Karyada; Putu Cita Ayu; I Gede Arya Mahayasa
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p17

Abstract

This study examines the impact of Dana Desa on village relations and financial ability. The relation is determined by village independence, whereas the financial ability to know village capability in their need. The method is descriptive using tables and graphs. Object analysis is APBdes from 2016 to 2018. Samples are Jembrana, Tabanan, Gianyar and Klungkung regency. Based on the result, all villages in Jembrana, Tabanan, Gianyar, and Klungkung have a ratio of fewer than 25 points so in the instructive category. Growth and Share analysis get 1 village in quadrant I, 3 villages in quadrant II, 5 villages in quadrant III and 282 villages in quadrant IV. Keywords: Pattern; Financial Ability; Dana Desa; Village.
FAKTOR-FAKTOR YANG MEMENGARUHI KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN Merlina Toding Made Gede Wirakusuma
E-Jurnal Akuntansi Vol 3 No 3 (2013)
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 Penelitian ini dilakukan pada industri perbankan di Bursa Efek Indonesia. Penelitian dilakukan untuk melihat adakah hubungan antara leverage, profitabilitas, ukuran perusahaan, kepemilikan manajerial dan komite audit terhadap ketepatwaktuan penyampaian laporan keuangan. Purposive sampling digunakan sebagai metode pengambilan sampel dan didapatkan jumlah sampel sebanyak 22 perusahaan. Teknik analisis yang digunakan adalah analisis linear berganda. Hasil dari penelitian ini menemukan bahwa hipotesis mengenai pengaruh positif ukuran perusahaan terhadap ketepatwaktuan penyampaian laporan keuangan diterima. Hipotesis mengenai pengaruh leverage, profitabilitas, reputasi kantor akuntan publik, kepemilikan manajerial dan komite audit pada ketepatwaktuan penyampaian laporan keuangan ditolak Kata kunci: ketepatwaktuan, leverage, profitabilitas, struktur kepemilikan
Persepsi Manfaat, Kemudahan Penggunaan dan Minat Menggunakan Internet Banking dengan Sikap Sebagai Variabel Intervening Ni Putu Mahesa Arsita Putri; I Gusti Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 6 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i06.p02

Abstract

This study aims to determine the effect of perceived usefulness and ease of use on interest in using BRI internet banking with the role of attitude as an intervening variable. The analysis technique used is Structural Equation Modeling (SEM) with a variance based or component based approach with Partial Least Square (PLS). The results of this study indicate that, Perception of benefits has a positive and significant effect on attitudes, Ease of use has a positive and significant effect on attitudes, Perception of benefits has a positive and significant effect on interests, Ease of use has a positive and significant effect on interests, Attitude has positive and significant effect on interest, Perception of benefits has positive and significant effect on interest through attitude as avriable intervening, Ease of use has positive and significant effect on interest through attitude as attitude as intervening variable. Keywords: Perception of Benefits; Ease of Use; Attitude; Interest.
PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH PENGUMUMAN PENURUNAN HARGA BBM Ni Kadek Uchi Laksmi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 13 No 3 (2015)
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

Stock price movements are influenced by the development of environmental and  macroeconomic activities. This is reflected by the market reaction. Market reaction can be measured by abnormal return. This research has a purpose to determine differences between in abnormal return before and after the reduction of Fuel Oil price on 1st January 2015 in the transportation sector companies which listed on the Indonesia Stock Exchange period 2014-2015. The sample determined by utilizing purposive sampling technique, therefore as many as 33 of observation samples. This research includes event study with the observation period is 11 working days. Data collected by observation nonparticipant. Data will be tested by t-test and the result showed thewe was no difference of abnormal return between before and after the announcement of the reduction in fuel prices.
PENGALAMAN KERJA SEBAGAI PEMODERASI PENGARUH TINGKAT PENDIDIKAN PADA EFEKTIVITAS PENGENDALIAN INTERNAL Ni Kadek Mulihartini; Ketut Muliartha RM
E-Jurnal Akuntansi Vol 14 No 3 (2016)
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 supervisors are required to have sufficient competence includes the level of education according to the watchdog function and work experience in cooperative where supervisors are expected to be able to assess and correct policies and cooperative operational processes with the aim of increasing the effectiveness of existing internal controls. The sampling method used is a non-probability method by using purposive sampling with criteria that cooperatives active status, has implemented RAT per March 31, 2015, and has been operating for more than two years. The sample used in this study of 33 savings and credit cooperatives. Data was collected by distributing questionnaires and analysis techniques using regression analysis without and with moderating variable. Based on the results of the analysis showed that the level of education a positive influence on the effectiveness of internal controls and found that work experience was not able memerlemah relationship of education level on the effectiveness of internal control of credit unions in Badung.
PENGARUH PAJAK PERTAMBAHAN NILAI DAN PAJAK KENDARAAN BERMOTOR TARIF PROGRESIF TERHADAP DAYA BELI KENDARAAN DI DENPASAR Ida Ayu Putri Ratnasari; Putu Ery Setiawan
E-Jurnal Akuntansi Vol 15 No 2 (2016)
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

Tax is an obligation that must be paid by both private and public entities of income or earnings to the government aimed at development activities in all fields. To this research to study the effect of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power and the sampling technique used purposive sampling. The office SAMSAT Denpasar city as a place of study covers an area of Denpasar North, East, West and South by making consumers taxpayers as much as 100 people in the sample with slovin method. Multiple linear regression analysis technique is done with the results of the imposition of value added tax and motor vehicle tax at progressive rates on consumer purchasing power has a significant negative impact. The imposition of value added tax and motor vehicle tax with progressive of them has a negative impact on consumer purchasing power.

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