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All Journal Jurnal Pendidikan Akuntansi Indonesia E-Jurnal Akuntansi Universitas Udayana Wahana Riset Akuntansi Jurnal Akuntansi Kontemporer The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan BAKI (Berkala Akuntansi dan Keuangan Indonesia) AL-ISHLAH: Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara AKTSAR: Jurnal Akuntansi Syariah Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JPPI (Jurnal Penelitian Pendidikan Indonesia) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Penelitian Pendidikan Indonesia

I Made Narsa

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga

Author-ID : 1133180

Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 43 Documents Claim Missing Document

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Articles

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The Effect of Adverse Selection and Psychological Capital on Decision Making Involving Escalation Situations: An Experimental Study I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30239

This study examines the determinant of structural variable (adverse selection) and psychological variable (psychological capital – PsyCap) on manager’s tendency to escalate their commitment. This study used 2 x 2 factorial experimental design as a research method. The participant of this study is management and accounting master students who act as the surrogate of project manager. Used ANOVA as the data analysis technique, this study found a main effect of adverse selection and PsyCap in predict the escalation of commitment. However, there is no effect of the interaction between those two variables on escalation of commitment. This study contributes to the literature of escalation of commitment as well as psychological capital literature, considering that PsyCap is always associated with positive outcome but this study found that the high PsyCap might also predict undesirable outcome such as escalation of commitment.

Faktor yang Mempengaruhi Intensitas Pembelian Smartphone Cina di Indonesia Hanidha Setyaningrum; I Made Narsa
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Tujuan penelitian ini adalah untuk menganalisis faktor-faktor yang mempengaruhi intensitas pembelian China smartphone di Indonesia. Data dari penelitian diperoleh dari 484 kuesioner yang didistribusikan kepada seluruh responden di Indonesia. Analisa data dalam penelitian ini menggunakan program SmartPLS. Hasil penelitian ini menemukan bahwa attitude toward product, consumer uncertainty, functional value, price consciousness dan consumer aspiration berpengaruh signifikan terhadap keputusan pembelian sedangkan sosial value tidak berpengaruh signifikan terhadap keputusan pembelian China smartphone di Indonesia. Penelitian ini bermanfaat bagi perusahaan yang memproduksi China smartphone untuk mengetahui bukti empiris mengenai intensitas pembelian produk mereka. Penelitian ini memiliki beberapa keterbatasan yang dapat dikembangkan pada penelitian selanjutnya, seperti meneliti dari sudut pandang aplikasi yang ada di China smartphone atau komponen lainnya yang lebih terkait dengan manajemen teknologi informasi.

Intention to Use e-Learning: Aplikasi Technology Acceptance Model (TAM) Riski Nurida Rahmawati; I Made Narsa
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

Tujuan dari penelitian ini adalah untuk menguji pengaruh perceived usefulness dan perceived ease of use terhadap kecenderungan perilaku untuk menggunakan e-Learning pada mahasiswa/i di Universitas Airlangga Surabaya. Populasi dan sampel yang digunakan adalah mahasiswa/i Universitas Airlangga yang menerapkan pembelajaran berbasis elektronik. Data yang digunakan sebanyak 135 kuesioner. Teknik analisis data menggunakan teknik analisis regresi linier berganda dengan program SPSS. Hasil uji reliabilitas menunjukkan bahwa keseluruhan variabel adalah reliabel, dimana nilai cronbach alpha setiap variabel > 0,7 (PU= 0,756; PEU=0,837; ITU=0,724). Hasil dari penelitian ini menunjukkan bahwa perceived usefulness dan perceived ease of use memiliki pengaruh terhadap intention to use. Keterbatasan dalam penelitian ini yaitu hanya dilakukan di satu universitas saja. Selain itu, data dari hasil kuesioner bisa jadi memberikan hasil yang bias. Dengan jenis penelitian yang sama, penelitian selanjutnya dapat menambahkan beberapa variabel lain yang terkait dalam penelitian.

Pengaruh pengungkapan risiko lingkungan terhadap likuiditas dan biaya modal saham Rizky Eriandani; I Made Narsa; Andry Irwanto
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

This study aims to empirically examine the effect of environmental risk disclosure on the cost of equity and stock liquidity. Environmental risk disclosure is measured by content analysis based on the number of sentences in the annual or sustainability report. The research samples were 456 companies included in the high profile industry and were assessed by the Trucost database in 2013-2015. The data were processed using Eviews 10 run for panel least squares common effects method. The results show that environmental risk disclosure has a significant effect on stock liquidity, but does not have a significant effect on the cost of equity. The results of this study contribute to expand the disclosure theory, because it empirically proves that the environmental risk information used by investors.

Keselarasan anggaran dan kinerja manajerial: Peran mediasi keadilan anggaran Shelly Febriana Kartasari; Bambang Tjahjadi; I Made Narsa
Jurnal Ekonomi dan Bisnis Vol 22 No 2 (2019)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Tujuan penelitian ini adalah menguji peran mediasi keadilan anggaran pada hubungan keselarasan anggaran terhadap kinerja manajerial. Penelitian ini mengolah data primer yang diperoleh menggunakan kuesioner yang dibagikan kepada manajer unit bisnis perusahaan manufaktur di Propinsi Jawa Timur. Sampel penelitian dipilih menggunakan rumus Slovin pada tingkat kepercayaan 5 persen. Sampel yang dianalisis sebanyak 616 kuesioner. Alat analisis yang digunakan adalah Structural Equation Modeling dengan pendekatan Partial Least Square. Hasil penelitian menunjukkan bahwa keadilan prosedural dan keadilan distributif memediasi pengaruh keselarasan anggaran terhadap kinerja manajerial.

THE FORMULATION OF TOUR SERVICE PRICE WITH ACTIVITY-COST PLUS PRICING METHOD (CASE STUDY AT PT. AIRLANGGA GLOBAL TRAVELING) Ni Made Ayu Lakshmi Prastiti; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 6 No 1 (2021): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.

The effect of money attitude, subjective norm, perceived behavioural control, and perceived risk on millennial’s saving intention Nadia Asandimitra; I Made Narsa; Andry Irwanto; Helmi Ishartanto
BISMA (Bisnis dan Manajemen) Vol. 14 No. 1 (2021)
Publisher : Universitas Negeri Surabaya

The Theory of Planned Behaviour (TPB) has been widely applied in the financial sector. However, no research has investigated the moderating role of financial literacy in saving intention. This study investigates the moderating role of financial literacy in the partial influence of money attitude, subjective norms, perceived behavioural control, and perceived risk on saving intention. According to the Moderated Regression Analysis (MRA) findings, financial literacy moderated the effect of money attitude, subjective norms, and perceived behavioural control on saving intention. On the other hand, financial literacy has not mitigated the effect of perceived risk on saving intention. These findings validate TPB's application in the financial sector by incorporating moderating role of financial literacy. It is also discovered that the millennial generations who participate in this study have good financial literacy.

Factors That Can Be Predictors Of Carbon Emissions Disclosure Arini Nur Khulil Jannah; I Made Narsa
Jurnal Akuntansi Vol. 25 No. 1 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i1.725

This research is to analyze the role of ISO 14001, performance environment index PROPER, environmental committee,and foreign diversity to carbon emissions disclosure in the plantation company that registered at the Indonesian stock exchange of 2013 to 2019. The data used was 77 companies. The testing of hypotheses usesmultiple linear regression with a minimal significanceof 5%. this research provesthat there is four a variable that has a significant result on the disclosure of the carbon emission in plantation company that is ISO 14001, performance environment index PROPER, environmental committee and Foreign diversity. Three variableshave no effect on the disclosure of carbon emissions that is age company, leverage,and return of equity. This research can be used stakeholder to see the company’s responsibilities through their environment to ensure there isno risk in the company’s future performance before reachingtheir investment decision.

THE SPIRIT OF ENTREPRENEURSHIP IN BUSINESS STUDENTS, NON-BUSINESS STUDENTS, AND SMALL AND MEDIUM ENTREPRENEUR Niluh Made Dian Novita Handayani Narsa; I Made Narsa; Niluh Putu Dian Rosalina Handayani Narsa
Jurnal Manajemen dan Kewirausahaan Vol. 21 No. 2 (2019): SEPTEMBER 2019
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

There is debate as to whether entrepreneurs are born or can be created through education. Many business schools were established to produce entrepreneurs, but the fact is that many succesful entrepreneurs are not graduates of business schools. This study aims to examine empirically the entrepreneurial spirit of three different sample groups students who undertook a business course (accounting students), non-business students (engineering students), businessmen who are already involved in business activities (entrepreneurs). This study used a survey method. Data were analyzed using ANOVA. The total sample of this research were 254 respondents. The result showed that there was no empirical evidence regarding the entrepreneurial differences in the three groups. It was concluded that entrepreneurial skills are either there or not from birth. Business courses are not (or not yet) capable of triggering the entrepreneurial skills in a person

Human Development Index (HDI) As a Planning Plan For Dealing Globalization of Asean Economic Society (MEA) in Indonesia Ade Manggala Hardianto; Bambang Tjahjadi; I Made Narsa
Proceedings of The ICECRS Vol 1 No 2 (2017): Science for Social Welfare and Justice
Publisher : International Consortium of Education and Culture Research Studies

The purpose of this study is to map the human development index (HDI) of each region and regional planning efforts against the economic community of ASEAN (MEA). The research data used is secondary data sourced from the Central Bureau of Statistics (BPS) from 2010 until 2016. The research methodology used is comparative research using secondary data analysis method, depicting human development index as measured by society welfare, that is health, education, and life standard or often called economic. The research results show that there are 9 provinces that have different HDI with Jakarta Capital City as the capital of Indonesia, West Nusa Tenggara (NTB), East Nusa Tenggara (NTT), West Kalimantan (KALBAR), North Kalimantan, Gorontalo, West Sulawesi , North Maluku and West Papua and Papua. The impact of this study is that central government focuses more on areas with different Human Development Index (HDI) with DKI Jakarta and equitable development to improve infrastructure in the area.

Co-Authors Ade Manggala Hardianto Agus Widodo Akie Rusaktiva Rustam Andry Irwanto Andry Irwanto Andry Irwanto Andry Irwanto Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Atmadjaja, Yovita Vivianty Indriadewi Bambang Tjahjadi Basuki Basuki Basuki Basuki Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Eko Budi Hariyanto Erlina Diamastuti Fitri Fenti Pratiwi Hamidah, Hamidah Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Kadek Pranetha Prananjaya Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Nadia Asandimitra Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Made Dian Novita Handayani Narsa Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Shanti Shelly Febriana Kartasari Sigit Kurnianto Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja Yovita Vivianty Indriadewi Atmadjaja

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