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All Journal Buletin Udayana Mengabdi Jurnal Ilmiah Akuntansi dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana JIA (Jurnal Ilmiah Akuntansi) Indonesian Journal of Accounting and Governance
EKA ARDHANI SISDYANI
Fakultas Ekonomi Dan Bisnis, Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science

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ECO-BASED REASONED ACTION MODEL: THE ROLE OF MANAGEMENT CONTROL SYSTEM Eka Ardhani Sisdyani
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 4, No 2 (2020): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v4i2.128

Abstract

This paper aims to enrich Fishbein and Azjen’s Theory of Reasoned Action  in predicting the emergence of green behavior by adding institutional-based control system to maintain green intention’s stability.  Intention’s stability is a crucial construct in realizing green behavior, though, it is affected by several instances such as: resources availability, individual capabilities, new information, and cooperation and commitment of individuals. For that reason, it is plausible to argue that the existence of institutional-based control directing green behavior, such as eco-based management control systems, namely levers of eco-control, can maintain and augment one’s intention to pursue green behavior. Thus, the paper contributes in enriching the knowledge of the emergence and persistence of green behavior in organizations.
PENYUSUNAN KEBIJAKAN PENGELOLAAN DAN AKUNTANSI PADA KOPERASI KKS K.A. Krisnadewi; N.M.A Erawati; E.A. Sisdyani; I.W.P. Wirasedana
Buletin Udayana Mengabdi Vol 16 No 3 (2017)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.299 KB)

Abstract

Untuk mendukung pertanggungjawaban pengelola koperasi pada anggota koperasi, perlu disusun suatu laporan keuangan. Laporan ini disusun berdasarkan kebijakan akuntansi yang ada. Kebijakan akuntansi dibuat berdasarkan kebijakan pengelolaan yang berlaku di koperasi. Kegiatan ini dilakukan untuk membantu pihak koperasi dalam mengelola koperasi sesuai dengan aturan yang berlaku. Metode yang digunakan adalah pendampingan secara langsung untuk melihat proses transaksi koperasi. Hasil kegiatan ini berupa pedoman kebijakan pengelolaan koperasi mencakup pengelolaan kas/bank, persediaan, penjualan dan piutang toko, pinjaman yang diberikan, simpanan dan tabungan, serta alokasi sisa hasil usaha. Kebijakan akuntansi yang disusun disesuaikan dengan kebijakan pengelolaan ini. Kebijakan pengelolaan akan diputuskan dalam rapat anggota koperasi yang dilaksanakan tahun 2017.
LEAN ACCOUNTING: SUATU ALTERNATIF TEKNIK AKUNTANSI MANAJEMEN DALAM INDUSTRI MANUFAKTUR Eka Ardhani Sisdyani
Jurnal Ilmiah Akuntansi dan Bisnis Vol 5 No 2 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Manufacturing techniques have been developed to embrace theaims of continuous improvement. Continuous improvement would leadcompanies to win business competition. One technique that gains moreand more followers is lean manufacturing. Lean manufacturing hastwo main purposes, which are eliminating wastes and creating valuesto customers. It focuses on customer values, value stream, productionflows, demand-pull, and perfection. Lean accounting is needed tosupport and encourage the development of lean manufacturing, forinstances in product costing system, external reporting, and otherdecision making processes that need accounting data.
PERFORMANCE MEASURES DIVERSITY AND ITS’ EFFECTS ON PERFORMANCE LEVEL EKA ARDHANI SISDYANI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 3 No 2 (2008)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

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Abstract

Penilaian kinerja merupakan elemen yang penting dalam pengendalian manajemen. Hasil penilaian kinerja dapat digunakan untuk meningkatkan motivasi manajemen dan karyawan jika dibarengi dengan kebijakan reward and punishment yang jelas. Penilaian kinerja yang efektif seharusnya menggunakan alat ukur kinerja yang variatif. Berbagai ukuran kinerja dapat digunakan baik ukuran kinerja finansial, maupun non finansial, customized maupun standardized, ukuran yang bersifat objektif maupun subjektif, dan unique maupun common. Penggunaan ukuran kinerja yang majemuk dan bervariasi akan mendukung pencapaian level kinerja yang lebih baik ketimbang pemanfaatan satu jenis ukuran kinerja saja. Hal ini telah diuji dalam beberapa studi empiris yang dibahas dalam artikel ini.
PREVENTING BIAS IN THE BALANCED SCORECARD IMPLEMENTATION FOR PERFORMANCE ASSESSMENT EKA ARDHANI SISDYANI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22.273 KB)

Abstract

Balanced scorecard has been widely recognized as a tool of comprehensive performancemeasurement both for small and large organizations. However, when the method isemployed to compare performance of two or more business units, evaluator mightencounter with common-measures bias. This bias would emerge when evaluator only payattention to common measures existed in the units being evaluated, and ignore the uniquemeasures belong to each individual unit. This condition would mislead evaluator to reachinaccurate conclusion regarding the achievement of the units, and consequently couldend up with incorrect decision, such as compensation policy. Such a bias can be reducedby employing a technique that has been empirically studied by Roberts, Albright, andHibbets (2004), called disaggregated plus mechanically aggregated. This technique hassuccessfully reduced common-measures bias presented in the absence of a treatmentusing this technique.
PENGARUH ASET TIDAK BERWUJUD DAN BIAYA PENELITIAN DAN PENGEMBANGAN TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Made Trisnajuna; Eka Ardhani Sisdyani
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

The purpose of this research is to test the influence of intangible asset value and research & development expenditure on corporate market value and financial performance of manufacturing companies which were listed on Indonesia Stock Exchange (IDX) during 2010-2013. Samples were determined using purposive sampling method and consisting of 40 companies with 155 observations. The data in this study was collected through non-partisipan observation method by downloading data from IDX. The testing of hypotheses in this research used multiple linear regression. The result shows that intangible assets value and research & development expenditure influence positively and significantly on corporate market value and financial performance.
IMPLEMENTASI BALANCED SCORECARD DALAM PENYUSUNAN RENCANA STRATEGIS DI RUMAH SAKIT UMUM DAERAH WANGAYA KOTA DENPASAR Ni Putu Sintya Purnama Dewi; Eka Ardhani Sisdyani; I G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 18 No 2 (2017)
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

This study aims to formulate The Balanced Scorecard-based strategic plan to enhance mission achievement of Wangaya Public Hospital of Denpasar, as a public service agency. Data that are collected through interview, observation, and documentation, consist of primary and secondary data. The data then are analyzed using SWOT and performance indicator analysis to set the strategic plan, which is based on the four perspectives of Balanced Scorecard, namely: employee and organization capacity; internal service process; financial; and customer and stakeholders perspectives. The strategic plan covers period 2016-2020, focusing on quality and service efficiency improvement. It also provides a number of performance indicators and targets presented on a strategic map in each level of management which is aligned to the entity’s strategic map of the hospital through the technique of cascading.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL PADA KELENGKAPAN PENGUNGKAPAN INFORMASI KEUANGAN DAERAH MELALUI SITUS RESMI PEMERINTAH PROVINSI Jeckly Dharma Jaya; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 9 No 2 (2014)
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

This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique used is a binary logistic regression. The results show that the local revenue and capital expenditure have significant positive effect on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia, while the general fund allocations does not affect the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DAN BELANJA MODAL PADA KELENGKAPAN PENGUNGKAPAN INFORMASI KEUANGAN DAERAH MELALUI SITUS RESMI PEMERINTAH PROVINSI Jeckly Dharma Jaya; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 9 No 1 (2014)
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

This study aims to examine the effect of local revenues (PAD), general fund allocations (DAU), and capital expenditures on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia. This study uses a sample of 32 provincial governments with 96 observations obtained using purposive sampling method. The analysis technique used is a binary logistic regression. The results show that the local revenue and capital expenditure have significant positive effect on the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia, while the general fund allocations does not affect the completeness of the disclosure of financial information through the official website of local provincial governments in Indonesia.
PROFITABILITAS PADA EARNINGS RESPONSE COEFFICIENT DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Gusti Ayu Putu Sintya Aryanti; Eka Ardhani Sisdyani
E-Jurnal Akuntansi Vol 15 No 1 (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

This study aims to determine the effect of profitability on earnings response coefficient by adding disclosure of corporate social responsibility as a moderating variable. This research is conducted in mining companies listed on the Indonesia Stock Exchange in 2012-2014. The number of samples taken are18 companies to obtain 54 observations for 3 years with purposive sampling method. Data are collected using the method of documentation. The analysis technique used is moderated regression analysis. The results show that profitability have a positive effect on earnings response coefficient. However, the disclosure of corporate social responsibility is not able to moderate the effect of profitability on earnings response coefficient. These results indicate that investorson mining companies in making investment decisions tend to attention profitability more than the disclosure of Corporate Social Responsibility.
Co-Authors A.A. Putu Merta Budiyasa Anak Agung Vidyaswari Kedisan Comera Arihatsu DODIK ARIYANTO Fitri Aprilia Sari Gusti Ayu Putu Sintya Aryanti I Dewa Ayu Cintya Nari Ratih I Gusti Agung Arista Pradnyani I Gusti Ayu Made Asri Dwija Putri I Gusti Ayu Nyoman Budiasih I Gusti Putu Mira Wianti I Ketut Jati I Ketut Surya Negara I Putu Sudana I Wayan Agus Purnayasa I Wayan Angga Sudiartama I Wayan Hendra Karjaya I Wayan Pradnyantha Wirasedana Indra Permana Jeckly Dharma Jaya Jeckly Dharma Jaya K.A. Krisnadewi Kadek Gita Saraswati Lilia Pinto Cardoso Dos Santos Made Danartha Sutawan Made Dwi Halviani Made Dwi Halviani Dwi Halviani Made Gede Wirakusuma Made Trisnajuna N.M.A Erawati Ni Komang Sri Cristi Okta Dewi Ni Made Dwi Ratnadi Ni Made Resita Purnama Dewi Ni Made Suryaningsih Ni Putu Sega Okta Habrianna Ni Putu Sintya Purnama Dewi Ni Putu Sri Harta Mimba Ni Wayan Ristiari Jananti Putu Ery Setiawan Wanda Pramudani Limbu