Articles
<![CDATA[COMPUTER ANXIETY DALAM KONTEKS PENDIDIKAN AKUNTANSI ]]>
<![CDATA[Ariyanto, Dodik]]>;
<![CDATA[Dewi, Ayu Aryista]]>;
<![CDATA[Sukartha, I Made]]>
<![CDATA[ Modus Journals Vol 29, No 1 (2017): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/modus.v29i1.1026
<![CDATA[AbstractThe development of information technology in the era of modernization and globalization impact on the world of accounting, which is now integrated with the computer. Accounting student is required to use and operate computers and accounting software given the importance of mastering computer technology and telecommunications in the business world. The problem arises when there are still students who react negatively ranging from passive response to the rejection of the use of computers. This study tried to delve deeply into the influence of personality type, gender, and GPA to anxiety computing (computer anxiety) in the context of accounting education.Research using instruments Computer Anxiety Rating Scale (CARS) to measure anxiety variable computing and instruments Myers Briggs Type Indicator (MBTI) to measure variables personality type.Samplingusing 180 students in Faculty of Economics and Business Udayana University majoring in accounting. The data collected using the method of survey with questionnaire technique.Regression analysis is used as the data analysis technique with SPSS.The result that responden with extrovert type, high-relative GPA, tend to have a lower level of computer anxiety. However, the difference of gender does not have any variant in computer anxiety level.   ]]>
<![CDATA[ANALISIS KINERJA INTERNAL, BALANCE SCORECARD DAN PENGEMBANGAN KEUANGAN MIKRO BERKELANJUTAN (STUDI PADA LEMBAGA PERKREDITAN DESA DI PROVINSI BALI) ]]>
<![CDATA[Suartana, I Wayan]]>;
<![CDATA[Ariyanto, Dodik]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia ]]>
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DOI: 10.14710/jaa.9.1.56-69
<![CDATA[Starting in 1984 Bali’s village micro financial institutions, which are called Lembaga Perkreditan Desa(LPD), were set up at the level of the customary village. These villages own, finance and govern the LPDs asan integral part of Balinese culture. The final say in every matter lies with the assembly of indigenousresidents (“kramaâ€), the ultimate authority in every village. This research is aimed to analyze the relationshipbetween LPD and contribution of LPD in order to reduce % percentace of population below the poverty line(%PBL). The independent variable Return on Asset (ROA) has contribution to reduce PBL. ROA is internalperformance of LPD. Additonal analysis is conducted by field experiment to explore improvement internalperformance of LPD with Balance Scorecard. Balance Scorecard is not only measurement tools but strategictools in order to reduce %PBL.Keywords:LPD, internal performance, balance scorecard and poverty]]>
<![CDATA[Diversifikasi Perusahaan, Leverage, Pergantian Chief Executive Officer dan Manajemen Laba Perusahaan Farmasi Dimasa Pandemi ]]>
<![CDATA[Jumariati, Ni Kadek Ayu]]>;
<![CDATA[Ariyanto, Dodik]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 6 (2021) ]]>
Publisher : <![CDATA[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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DOI: 10.24843/EJA.2021.v31.i06.p13
<![CDATA[The phenomenon of earnings management is something that often occurs in companies, this is due to the desire of company management to show maximum performance to investors, but by manipulating company profits. This study a.ims to analyze the eff.ect of company diversification, leverage, and CEO turnover on earnings managem.ent. The population in this study were pharmaceutical companies listed on the IDX for the period 2014-2019. Data were collected using the documentation method. The data analysis technique used multiple linear regression analysis with SPSS 20.0 for Windows. The results showed that company diversification and CEO turnover had a positive effect on earnings manag.ement. Leverage has a negat.ive effect on earn.ings managem.ent. So it can be concluded that earnings management in pharmaceutical companies is influenced by company diversification, CEO turnover and leverage. Keywords: Company Diversification; Leverage; CEO Turnover; Earnings Management.]]>
<![CDATA[DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF E-GOVERNMENT SYSTEM ]]>
<![CDATA[Katharina Yuneti]]>;
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[A.A.N.B Dwirandra]]>;
<![CDATA[I Gde Ary Wirajaya]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.3529
<![CDATA[To determine the effect of the determinants of the success of the implementation of the Local Government Information System using the DeLone and McLean model is the purpose of this study. Questionnaires were distributed to obtain data. Purposive sampling method with a total sample of 80 sample. Path analysis using Partial Least Square is a data analysis technique used. It is proven in the research, namely that the belief system of information quality affects the system use, while service quality, social factors and system quality, has no effect on system use. The results also show that system trust, information quality, social factors affect system user satisfaction, while service quality and system quality have no effect on user satisfaction. Then, it also proves that user satisfaction and system use affect individual performance. The success of this system is measured based on user satisfaction with and as a result of the application of the system and individual efforts, so that the implementation of the Local Government Information System in all regions of the Regional Apparatus Organization in Kupang Regency is quite successful.]]>
<![CDATA[Development of Adoption Success Model Based on Electronic Regional Tax Returns ]]>
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Ayu Aryista Dewi]]>;
<![CDATA[Henny Triyana Hasibuan]]>
<![CDATA[ Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press ]]>
Publisher : <![CDATA[Universitas Pasundan ]]>
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DOI: 10.28992/ijsam.v5i2.397
<![CDATA[The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.]]>
<![CDATA[BUDAYA TRI HITA KARANA DALAM MODEL UTAUT ]]>
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Maria M Ratna Sari]]>;
<![CDATA[Ni Made Dwi Ratnadi]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 2 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.08.7062
<![CDATA[Abstrak: Budaya Tri Hita Karana dalam Model UTAUT. Penelitian ini menggali definisi dan indikator pertanyaan yang mewakili budaya Tri Hita Karana (THK) dalam model Unified Theory of Acceptance and Use of Technology (UTAUT). Penelitian ini menggunakan pendekatan studi literatur (untuk menggali definisi) dan uji lapangan (untuk memvalidasi). Penelitian ini menemukan Faktor Sosial Budaya (FSB) sebagai indikator baru dalam model UTAUT. FSB didefinisikan sebagai persepsi individu mengenai sesuatu yang dianggap penting (pengadopsian, pemanfaatan, dan penggunaan Sistem Informasi Akuntansi). FSB dipengaruhi oleh orang penting yang ada di sekitar, pemikiran individu, dan tingkat spiritualitas. Abstract: Tri Hita Karana Culture in UTAUT Model. This study explores the definitions and indicators of questions that represent Tri Hita Karana (THK) culture in Unified Theory of Acceptance and Use of Technology (UTAUT) model. This study uses literature study (to dig definition) and field test (to validate). This study finds Social Factor Culture (FSB) as a new indicator in UTAUT model. FSB is defined as perceptions of individuals that is considered important (adoption, utilization, and use of Accounting Information Systems). FSB is influenced by the important people around, individual thinking, and the level of spirituality.]]>
<![CDATA[Oportunistik Incumbent dalam Penganggaran Pendapatan dan Belanja pada Pemilihan Kepala Daerah Serentak Tahun 2017 ]]>
<![CDATA[Dodik Ariyanto]]>;
<![CDATA[Ayu Aryista Dewi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 1 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i01.p05
<![CDATA[This study aims to examine the effects of incumbent opportunistic behavior on budget compilation related to the simultaneous election of regional heads (pemilukada) in regencies, cities, and provinces in Indonesia in 2017. In addition, the study also examines differences in incumbent opportunistic behavior when preparing budgets for elected incumbent heads compared with those who did not get elected as well as differences in incumbent opportunistic behavior a year prior to and during the simultaneous elections. The research population comprises all regencies, cities, and provinces in Indonesia. The sampling method used for this study was purposive sampling. Data were analyzed using multiple linear regression and different types of t-Tests. The results of the analysis showed that PAD and SiLPA had an effect on the incumbent opportunism behavior and DAK had no effect on incumbent opportunism behavior. The results of different t-Tests revealed differences in incumbent opportunistic behaviors of winners and losers as well as differences in incumbent opportunistic behavior in the budgeting year prior to and during the post-conflict simultaneous local elections held in 2017. Keywords: incumbent opportunistic behavior, post-conflict local elections, regional income and expenditure budget.]]>
<![CDATA[PENGARUH INDEPENDENSI, KOMPETENSI, DAN SENSITIVITAS ETIKA PROFESI TERHADAP PRODUKTIVITAS KERJA AUDITOR EKSTERNAL (STUDI KASUS PADA AUDITOR PERWAKILAN BPK RI PROVINSI BALI ]]>
<![CDATA[DODIK ARIYANTO]]>;
<![CDATA[ARDANI MUTIA JATI]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[As the main actor in auditing, auditors must have independency,competency, willingness and sufficient work experiences, as well asprofessional ethics sensitivity. This research aims to examine the effect ofauditors’ independency, competency, and professional ethics sensitivity onproductivity rate of BPK’s auditors. Sample is determined using nonprobability sampling method, while analysis is conducted using method ofmultiple linear regressions. The result shows that the higher the level ofindependency, competency, and auditors’ ethics sensitivity the moreproductive the auditors are.]]>
<![CDATA[PENGARUH EFEKTIVITAS PENGGUNAAN DAN KEPERCAYAAN TEKNOLOGI SISTEM INFORMASI TERHADAP KINERJA INDIVIDUAL ]]>
<![CDATA[DODIK ARIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 1 (2008) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[The implementation of information system technology in a company shouldconsider user capability to be useful in supporting duty completion, and thusimprove individual performance. Another important factor is user’s trust inreliability of the technology. This research is aims to investigate whethereffectiveness of the use of and trust in information system technology affectindividual performance.After passing the test of validity, reliability, and classical assumption, dataare analyzed using ordinary least square method. The result demonstrates thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly. Effectiveness variable affectsindividual performance of 47.7 percent, while trust variable influences is 77.1percent. The second hypothesis is supported by respondents reply that inaverage they trust the technology of 80.9 percent. Therefore, it is concluded thateffectiveness of the use of and trust in information system technology affectindividual performance positively and significantly.]]>
<![CDATA[PENGARUH PEMERIKSAAN INTERIM, LINGKUP AUDIT, DAN INDEPENDENSI TERHADAP PERTIMBANGAN OPINI AUDITOR (STUDI KASUS PADA BPK RI PERWAKILAN PROVINSI BALI) ]]>
<![CDATA[SUHARTINI SUHARTINI]]>;
<![CDATA[DODIK ARIYANTO]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 1 (2010) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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<![CDATA[BPK RI (the state auditor body) plays a significant role tomaterialize and apply the principle of transparency and accountabilityon state financial report. Interim audit is conducted before the yearlyfinancial audit. During the process of evidences collection, an auditorfrequently faces a limitation of audit scope. An auditor must stayindependent and look independent to maintain independency onopinion, judgment, as well as recommendation. The purpose of thisresearch is to examine the effect of interim audit, scope of audit, andindependency on auditor opinion judgment of auditors of BPK RI BaliProvince Representatives.Data are collected using survey method administered to staffs ofBPK Bali Province. Data consisting of 44 responses are analyzed usingmultiple regression model.The result shows that judgment of auditor opinion is able to beexplained by variables of interim audit, scope of audit, andindependency with value of R2 of 73.4 percent. While t-test resultshows that partially the three variables also affect auditor opinion.]]>
