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All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Applied Business and International Management
I Gde Agung Wira Pertama
Warmadewa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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THE ROLE OF SOCIAL SUPPORT AND ORGANIZATIONAL CULTURE ON JOB BURNOUT ACCOUNT OFFICERS DURING PANDEMICS I Gde Agung Wira Pertama; Ni Nyoman Sri Rahayu Damayanti; Ade Ruly Sumartini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3370

Abstract

In pandemic conditions, the debtors showed their inability to pay the debt according to the agreed time period. Based on the problem, the government makes a debt restructuring policy for debtors who have difficulty in making payments and also distributes working capital debt to small businesses. In these conditions, an account officer is required to do an analysis of debt restructuring for debtors affected by the Covid 19 pandemic. The higher the number of debtors that affected by the pandemic, the higher the possibility of an account officer having an excess workload. High workload and job pressure can cause job burnout on the account officer. This research sample is an account officer who works at Bank Rakyat Indonesia Denpasar Renon Branch as well as all Auxiliary Branch Offices located under Denpasar Renon Branch Office. The data collection method used questionnaire techniques. The data analysis techniques used is multiple linear regression analysis. The results showed that social support variables had a negative and insignificant effect on job burnout. Subsequent results showed that organizational culture had a negative and significant effect on job burnout account officers. Keywords: Social Support, Organizational Culture, and Job Burnout.
The Effect of Type A Personality and Public Accountant Law Perception on Career Interests as Public Accountants Ni Nyoman Sri Rahayu Damayanti; I Gde Agung Wira Pertama
International Journal of Applied Business and International Management (IJABIM) Vol 6, No 2 (2021): IJABIM VOL. 6 NO. 2
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.764 KB) | DOI: 10.32535/ijabim.v6i2.1100

Abstract

Individuals with type A personalities are people with high achievement-oriented, competitive, and fast workers. They are considered qualified to be public accountants. However, the perceptions of public accountant laws influence their career interests. The purpose of the research is to investigate the influence of type A personality and perception of public accountant law on career interests of accounting students as public accountants. The data were collected by disseminating questionnaires to respondents of 94 accounting students of the 7th semester and above at the private universities in Denpasar. All instruments are valid and reliable. Data distribution has been freed from classical assumptions. The findings indicate that type A personality and the perception of public accountant laws have positive and significant effects on accounting student career interests as public accountants.
Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik I Gde Agung Wira Pertama; I Putu Budi Anggiriawan
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 7 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i2.2826

Abstract

Penelitian ini bertujuan untuk menelusuri pengaruh fraud pentagon dan self-esteem pada perilaku kecurangan akademik. Terdapat beberapa faktor yang mendorong seseorang untuk melakukan tindak kecurangan. Berdasarkan Crowe’s Fraud Pentagon Model, terdapat lima elemen yang mendorong seseorang melakukan kecurangan yang terdiri dari elemen tekanan, peluang, rasionalisasi, kompetensi, dan arogansi. Sifat kepribadian diyakini mampu mempengaruhi perilaku seseorang salah satunya self-esteem. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden yaitu mahasiswa Program Studi Manajemen di Universitas Warmadewa dan Universitas Mahasaraswati. Hasil uji instrumen menyatakan bahwa instrumen penelitian telah valid dan reliabel. Uji asumsi klasik menunjukan bahwa penelitian ini telah memenuhi asas normalitas, terbebas dari heteroskedastisitas dan multikolinearitas. Hipotesis diuji dengan analisis regresi linear berganda. Hasil uji hipotesis menunjukan bahwa peluang, rasionalisasi, dan kompetensi berpengaruh positif dan signifikan pada perilaku kecurangan akademik. Hasil berikutnya menunjukan bahwa self-esteem berpengaruh negative dan signifikan pada perilaku kecurangan akademik. Berbanding terbalik dengan tekanan dan arogansi yang justru berpengaruh tidak signifikan pada perilaku kecurangan akademik.
THE INFLUENCE OF BUSINESS ACTIVITIES ON THE APPLICATION OF SUSTAINABLE ACCOUNTING IN COMPANIES IN DENPASAR CITY Ni Luh Putu Mita Miati; I Nyoman Sutapa; I Gde Agung Wira Pertama
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 3 (2023): IJEBAR, VOL. 07 ISSUE 03, SEPTEMBER 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i3.9997

Abstract

In sustainability accounting, environmental issues are always raised by many events that have a serious impact on the environment that harm the health and economic interests of the community. Some previous researchers have conducted research on sustainability accounting so researchers will provide additional studies in MSME objects where this object is still little researched. The theory used in this study is the Triple Bottom Line theory. This research will conduct testing in accordance with the formulation of the problem that has been formulated using a quantitative paradigm using multiple linear regression test tools to test the hypotheses that have been proposed. The population in this study is MSMEs in the Denpasar district as many as 29,549 with samples taken from as many as 100 MSMEs. The research variables in this study are Supply Chain Characteristics, Business Characteristics, the application of the company's accounting system, and the application of sustainable accounting. The method to analyze the data in this study used Partial Least Square (PLS). Based on the results of the study, it can be concluded that supply chain characteristics have a positive effect on the application of sustainable accounting, while the business characteristics and the application of the company's accounting information system respectively do not have a significant effect on the application of sustainable accounting. Suggestions for future researchers to be able to redevelop the results of this study that do not have a significant effect
Co-Authors Ade Ruly Sumartini I Nyoman Sutapa I Putu Budi Anggiriawan Ni Luh Putu Mita Miati Ni Nyoman Sri Rahayu Damayanti