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All Journal Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Akuntansi Universitas Udayana MIMBAR (Jurnal Sosial dan Pembangunan) Jurnal Telaah dan Riset Akuntansi Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Kebijakan dan Administrasi Publik Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Tata Sejuta STIA Mataram ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah JIAI (Jurnal Ilmiah Akuntansi Indonesia) Akbis: Media Riset Akuntansi dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Buletin SWIMP National Multidisciplinary Sciences JKAP (Jurnal Kebijakan dan Administrasi Publik) Jurnal Abdimas Independen
Animah Animah
Fakultas Ekonomi Dan Bisnis Universitas Mataram, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

 1 
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan di Bursa Efek Indonesia Ni Made Deviarini Putri; Animah Animah; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 4 (2022)
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.2022.v32.i04.p11

Abstract

Disclosure of social responsibility is a form of delivery from the company to stakeholders for the commitment made by the company to maintain and maintain the components affected by the operational activity process based on the Triple Bottom Line concept. The research has the aim of knowing the effect of profitability and company size on the disclosure of social responsibility. The proxy used in this study is the level of profitability which is proxied through the ROA ratio and company size which is calculated using the natural logarithm of total assets. The method for determining the sample uses purposive sampling, with a total sample of 62 manufacturing companies. Analysis using multiple linear regression. The results showed that profitability and firm size had a positive effect on the disclosure of social responsibility. Keywords: Corporate Social Responsibility Disclosure; Profitability; ROA; Firm Size.
Sistem Informasi Keuangan Dalam Meningkatkan Akuntabilitas Desa Putri Dinda Gunawan; Animah Animah; Isnawati Isnawati
E-Jurnal Akuntansi Vol 32 No 7 (2022)
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.2022.v32.i07.p16

Abstract

The purpose of this research is to find out how the implementation of financial information system in increasing accountability in Batuyang village. This research is a descriptive type of research. The informants involved were the Head of Batuyang Village, Treasurer of Batuyang Village, Secretary of Batuyang Village, Head of Pringgabaya Sub-district, Head of BPD Batuyang Village, with a total of five informants. Data was collected by using interview, documentation and observation techniques. The results of this study are related to the implementation of a financial information system in increasing accountability in Batuyang Village which has been effective and helps in increasing the accountability of the Batuyang village government both vertically and horizontally. This can be seen from the five indicators that have been fulfilled by the Batuyang village government, namely the suitability of the information requested in the template/program, the suitability of the type of report, the accuracy and certainty of reporting time, the conformity of the requirements and reporting procedures, and feedback. The implications of this research can be taken into consideration for decision making by the Batuyang Village government in the application of the village financial information system. Keywords: Financial Information System; Accountability; Village Government; Effectiveness Measurement Parameters.
Determinan Penggunaan Informasi Akuntansi Pendidikan Anak Usia Dini Animah Animah; Adhitya Bayu Suryantara; Widia Astuti
E-Jurnal Akuntansi Vol 32 No 12 (2022)
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.2022.v32.i12.p14

Abstract

This study aims to examine the determinants of the use of PAUD accounting information in the city of Mataram. This test was conducted on 124 PAUD respondents in the city of Mataram. The survey was conducted to determine the correlation between the research variables. Quantitative-based research with primary data sources and variant-based SEM (SEM PLS) methods with the Smart PLS 3.0 application software as a data processing technique. The results of the study show that accounting knowledge and experience with accounting information have an effect on the use of accounting information. On the other hand, company size, accounting education, and owned software and hardware do not affect the application of accounting information. Keywords: Firm Size; Accounting Training; Accounting Knowledge; Experience; Conditions that Fasilitated the Users.
Co-Authors Adhitya Bayu Suryantara Aditya Bayu Suryantara Adrianda Anwar Agusdin Agusdin Akram, Akram Alamsyah M. Thahir Ari Sita Nastiti Arik Susbiyani Audiska Marshanda Retno Putri Bambang Bambang Cinthya, Luh Nyoman D Tialurra Della Nabilla D. Tialurra Della Nabila D.Tialurra Della Nabila Devie Octariani Devie Octariani Devy Ervina Indriastuti Elfah Harsu Junita Elin Elin Erlina Sasanti Elin Erlina Sasanti Endar Pituringsih Epa Pradila Erlin Erlina Sasanti ERNA WIDIASTUTY Fidianatun Fidianatun Fitria Wahida Gina Dwi Septariani Azhar Haeniah Haeniah Hermanto Hermanto I Gede Kusmayana Surya Aditya I Nyoman Nugraha Ardana Putra Ida Najati Ida Najati Isnawati Isnawati Isnawati, Isnawati Jumaidi, Lalu Takdir Khaerul Watoni Lalu Takdir Jumaidi Lalu Takdir Jumaidi Larasanty Larasanty Larasanty, Larasanty Lia Susanti Luh Nyoman Cinthya Lukman Effendy Lukman Effendy, Lukman Made Suarni Ni Made Deviarini Putri Nina Karina Nina Karina Karim Nungki Kartikasari Nurabiah, N Octariani, Devie Osi Kusumawati Osi Kusumawati Kusumawati Prayitno Basuki, Prayitno Purba, Kartika Silvia Putri Dinda Gunawan Putu Ayu Puji Laksmi Dewi Robith Hudaya Rr. Sri Pancawati Martiningsih Saipul Arni Muhsyaf Suryantara, Adhitya Bayu Syah Rasad, Syah Thahir, Alamsyah M. Titiek Herwanti TITIEK HERWANTI, TITIEK Widia Astuti Wirawan Wirawan Suhaedi Yusli Mariadi Yusli Mariadi