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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM
Putra, I Putu Mega Juli Semara
Universitas Mahasaraswati Denpasar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : JIA (Jurnal Ilmiah Akuntansi)

 1 
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL, PENGETAHUAN, DAN PELATIHAN SISTEM INFORMASI BERBASIS KOMPUTER PADA KINERJA INDIVIDUAL DI PT. PEGADAIAN (PERSERO) KABUPATEN BADUNG Widhiastuti, Ni Luh Putu; Saputra, I Putu Mega; Putra, I Putu Mega Juli Semara
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.514 KB) | DOI: 10.23887/jia.v3i2.16640

Abstract

ABSTRAKKinerja individu dirasa sangat penting dan perlu diperhatikan oleh setiap perusahaan, karena merupakan faktor dan pemeran utama dalam proses kerja. Tujuan penelitian ini adalah untuk mengetahui pengaruh kecerdasan emosional, kecerdasan spiritual, pengetahuan, dan pelatihan sistem informasi berbasis komputer pada kinerja individual di PT. Pegadaian (Persero) Kabupaten Badung. Populasi penelitian ini berjumlah 74 dan yang dijadikan sampel sebanyak 43 orang dengan teknik purposive sampling. Metode analisis data menggunakan analisis regresi linier berganda dengan menggunakan bantuan SPSS versi 23.0 for windows. Hasil penelitian menunjukkan bahwa kecerdasan spritual dan pelatihan sistem informasi berbasis komputer berpengaruh positif terhadap kinerja individual, sedangkan kecerdasan emosional dan pengetahuan sistem informasi berbasis komputer tidak berpengaruh terhadap kinerja individual.Kata kunci: kecerdasan emosional, kecerdasan spiritual, pegetahuan, dan pelatihan sistem informasi berbasis komputerABSTRACTIndividual performance is considered important and needs to be considered by every company, because it is a factor and the main character in the process of work. The purpose of this study is to determine the Influences of Intelligence, Sprituals Intelligence Knowledge, and Training of Computer Based Information System on Individual Performance at PT. Pegadaian (Persero) Badung regency. The population of this research is 74 and the samples are 43 people with purposive sampling technique. Data analysis using multiple linear regression analysis using SPSS version 23.0 for windows. The results showed that Spiritual intelligence and computer-based information training system have a positive effect on individual performance, and intelligence of computer-based information system has no effect on individual performance.Keywords: intelligence, spiritual intelligence, knowledge, and training of computer-based information systems
Extended Triple Bottom Line Theory for A New Framework of Divinity Environmental Accounting with Local Genius Catur Brata PeNyepian I Putu Mega Juli Semara Putra; I Made Narsa
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.53675

Abstract

This paper aims to present an environmental accounting framework based on divinity. The framework is built by combining the triple bottom line (TBL) theory, which is commonly used, and the Tri Hita Karana (THK) derived from local wisdom in Bali so that a new framework is formed. This paper discusses Catur Brata PeNyepian (CBP) as an implementation of the THK to study how Bali's local culture can be used by companies and the world in implementing environmental accounting. Data analysis was carried out by conducting interviews with informants who had understanding, practice, and policymakers in Bali. The opinions of the informants are then discussed, and conclusions are drawn. The implication of this paper is to produce a new framework for environmental accounting that is more complete with divine elements.
Co-Authors Dwi Rusjayanthi, Dwi I Dewa Made Endiana I Gusti Ngurah Bagus Gunadi I Made Narsa Juniariani, Ni Made Rai Luh Komang Merawati Ni Luh Putu Natha Primadewi Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Devi Irayani Ni Putu Lisa Ernawatiningsih Saputra, I Putu Mega Siluh Putu Natha Primadewi