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Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic Mimba, Ni Putu Sri Harta; Putri, I Gusti Ayu Made Asri Dwija; Kresnandra, Anak Agung Ngurah Agung
AKRUAL: JURNAL AKUNTANSI Vol 12, No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p94-106

AbstractÂ During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.

Pengaruh Desentralisasi Fiskal Terhadap Pertumbuhan Ekonomi Daerah Dengan Dana Perimbangan Dan Investasi Swasta Sebagai Variabel Pemoderasi Anak Agung Ngurah Agung Kresnandra
Jurnal Bisnis dan Manajemen Vol 3, No 2 (2016): Jurnal Bisnis dan Manajemen Volume 3 Nomor 2 Tahun 2016
Publisher : University of Merdeka Malang

This study aimed to examine the effect of fiscal decentralization on local economic growth as well as view the ability of balance funds and private investment as a moderating variable, in strengthening the positive impact of fiscal decentralization on local economic growth in the province of Bali. The study was conducted in nine districts / municipalities in the province of Bali with a total sample of 45 samples. The data analysis techniques used in this study is partial least square (PLS). Hypothesis test results showed that only fiscal decentralization has a positive and significant impact on regional economic growth. Meanwhile, two moderating variables not proven to strengthen the positive effects of fiscal decentralization on economic growth in the region.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Pendidikan Profesi Akuntansi Memilih Profesi Sebagai Akuntan Publik Pande Made Utariyani Dewi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 29 No 1 (2019)
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.2019.v29.i01.p12

Professions and careers are needed to improve one's survival. This study aims to empirically examine the effect of financial awards, professional training and work environment on the interest of Accounting Professional Education students to choose a profession as public accountant. Samples were obtained by nonprobability sampling method with saturated sampling techniques. Respondents were students of Accounting Professional Education at Udayana University in 2017 with 30 students. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis show that financial rewards have a positive effect on the interest of accounting profession education students to choose a profession as a public accountant. Professional training has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. The work environment has a positive effect on the interest of accounting profession education students in choosing a profession as a public accountant. Keywords : Financial Awards; Professional Training; Work Environment.

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP TINGKAT PENGANGGURAN DENGAN BELANJA MODAL SEBAGAI VARIABEL PEMODERASI A.A. Ngurah Agung Kresnandra; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 5 No 3 (2013)
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

ABSTRAK Desentralisasi fiskal, seperti ditekankan teori fiscal federalism, akan memicu peningkatan PAD (pajak dan retribusi daerah) dan mengakselerasi pertumbuhan ekonomi daerah hingga akhirnya berpotensi mereduksi tingkat pengangguran. Namun, ada dugaan kuat bahwa pengaruh PAD tidak serta merta mampu menurunkan tingkat pengangguran melainkan bersifat kontinjen yaitu, salah satunya, tergantung pada belanja modal. Penelitian ini bertujuan untuk menguji dampak moderasi belanja modal terhadap pengaruh PAD (retribusi dan pajak daerah) pada tingkat pengangguran. Penelitian ini menggunakan data kualitatif dan kuantitatif yang bersumber dari data sekunder yang dikumpulkan dengan teknik dokumentasi. Data telah diuji dan telah memenuhi asumsi klasik dan model fit serta dianalisis menggunakan teknik analisis regresi berganda. Hasil pengujian hipotesis secara simultan, pajak daerah, retribusi daerah dan belanja modal berpengaruh terhadap tingkat pengangguran. Untuk pengujian secara parsial, hanya pajak daerah yang berpengaruh negatif dan signifikan sementara retribusi daerah dan belanja modal tidak berpengaruh. Pengaruh moderasi belanja modal tidak mampu memoderasi pajak dan retribusi daerah terhadap tingkat pengangguran. Kata Kunci: PAD, Pajak Daerah, Retribusi Daerah, Belanja Modal, Tingkat Pengangguran

Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 31 No 6 (2021)
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.2021.v31.i06.p17

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection. Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.

Moderasi Persepsi Kegunaan dan Kemudahan Pembelajaran terhadap Pengaruh Minat Belajar pada Tingkat Pemahaman Akuntansi Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 1 (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.i01.p07

This study aims to determine the moderating ability of the perceived usefulness and convenience of online learning media at OASE Udayana on the influence of accounting students' learning interest on their level of accounting understanding. The primary data of this research is the distribution of questionnaires using purposive sampling method. The collected data is first tested for the fulfillment of the classical assumption requirements, then analyzed using the technique of moderated regression analysis (MRA). The results of this study are that interest in learning statistically affects the level of accounting understanding, perceptions of the usefulness of online learning media are not able to strengthen or weaken the influence of interest in learning on the level of accounting understanding and perceived ease of moderating the effect of interest in learning on the level of accounting understanding. Keywords: Learning Interests; Perceptions of Usefulness; Perceptions of Ease; Level of Accounting Understanding.

Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 28 No 3 (2019)
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.2019.v28.i03.p27

The purpose of this study was to determine the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level. Keywords : Accounting understanding level, emotional quotient, learning behavior.

Social Enterprises Empowerment through the Quality Mapping Analysis of Intellectual Capital Development: A Case Study during Pandemic Ni Putu Sri Harta Mimba; I Gusti Ayu Made Asri Dwija Putri; Anak Agung Ngurah Agung Kresnandra
AKRUAL: JURNAL AKUNTANSI Vol 12 No 1 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n1.p94-106

Abstract During the pandemic period, government and society regard that social enterprises have more increasing role to reduce socials problems. Hence, there is an increased need to empowering social enterprises. This empowerment elevates their added value and competitiveness developing and improving their intellectual capital. However, the study on such development is not yet much explored. This study aims to fill this gap, especially in mapping the quality development of human, customer and structural capitals based on Resource Based Theory (RBT). The good quality of intellectual capital can enlarge the added value and competitiveness of social enterprises. This study is also develops the quality of intellectual capital to empowering social entreprises. This study used convenience sampling technique and obtained sample of 38 social entreprises. Quality mapping analysis and mean analysis are used to analyze the quality of each elemen of intellectual capital. This study finds that customer capital has the best development (mean score 166.9) followed by human capital (mean score 151.2) and then structural capital (mean score 145). This study also provides the mapping of some parts in the element of human, customer and structural capitals that require futher improvements. and possible solutions that doable and fruitful for social enterprises.

Moderasi Kesesuaian Tingkat Keterampilan, Interkoneksi, dan Organizational Innovativeness Terhadap Efektivitas Sistem Informasi Akuntansi Anak Agung Ngurah Agung Kresnandra; I Wayan Gde Wahyu Purna Anggara
E-Jurnal Akuntansi Vol 32 No 8 (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.i08.p18

This study aims to determine the effect of Accounting Information Systems on individual performance and the moderating effect of skill level suitability, interconnection, and organizational innovativeness variables on individual performance. The research was conducted at the Office of the Ministry of Religion in Bali Province. The research population is the employees of the Ministry of Religion Office in Bali Province. The sample was determined by purposive sampling method with a sample of 73 employees as respondents. The analysis technique used is Moderated Regression Analysis. The results show that the effectiveness of the use of accounting information systems has a positive effect on individual performance, skill level strengthens the effect of the effectiveness of the use of accounting information systems on individual performance, interconnection does not moderate the effect of the effectiveness of using accounting information systems on individual performance and organizational innovativeness strengthens the effect of the effectiveness of using information systems. accounting for individual performance. Keywords: AIS Effectiveness, Skill Level Match, Interconnection, Organizational Innovativeness, Individual Performance.

Bahasa IndonesiaSistem Informasi Akuntansi, Sistem Pengendalian Internal, Kepuasan Karyawan dan Kinerja Karyawan Ni Luh Dela Yunita Dewi; Anak Agung Ngurah Agung Kresnandra
E-Jurnal Akuntansi Vol 32 No 11 (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.i11.p13

In the current era of globalization, the financial sector, especially Rural Banks, is experiencing intense competition which causes companies to pay more attention to the performance of their employees. The research was conducted with the aim of finding out the effect of Accounting Information Systems, Internal Control Systems and Employee Satisfaction on the Performance of BPR Employees in Tabanan Regency. The research was conducted at the BPR in Tabanan Regency, namely 270 populations with employees as samples, namely those related to finance, 72 respondents. Data obtained through questionnaires and analyzed by multiple linear regression. The research gave the results that accounting information systems, internal control systems, and employee satisfaction have a positive and significant impact on employee performance in BPR Tabanan Regency. Keywords: Accounting Information System; Internal Control System; Employee Satisfaction; Employee Performance

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