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All Journal Juara: Jurnal Riset Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Widya Akuntansi dan Keuangan Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting

Made Christin Dwitrayani

Universitas Triatma Mulya

Author-ID : 2648149

Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Articles

Kepemimpinan dan Kepuasan Kerja: Mediasi Komunikasi I Nengah Aristana; Ni Made Ernila Junipisa; Made Christin Dwitrayani
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 7, No 2 (2021): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v7i2.4841

This study aims to see and analysis the influence of leadership on and job satisfaction, as well as to measure the role of communication as a mediating variable for the influence of leadership on job satisfaction in a villa business in Bali. The population of this research is all employees who work in the villa business in Bali. This study collected data using a questionnaire with accidental sampling method involving 109 employees at a villa business in Bali as respondents. To determine the effect of the independent variable on the dependent variable and the role of the mediating variable, this study analyzed the data using a path analysis approach with the Statistical Package for the Social Sciences (SPSS) 21 program. Meanwhile, to measure the role of the mediating variable using the variance accounted for (VAF) method. The results of this study indicate that leadership has a positive and significant effect on communication and job satisfaction, communication has a positive and significant effect on job satisfaction and communication is proven to be a partial mediator of the influence of leadership on employee job satisfaction in the villa business in Bali

PENGARUH PENERAPAN E-BILLING SYSTEM, E-FILING SYSTEM DAN PENURUNAN TARIF PAJAK PENGHASILAN FINAL TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA DENPASAR Made Christin Dwitrayani
Juara: Jurnal Riset Akuntansi Vol. 10 No. 2 (2020): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i2.1342

Taxpayer Compliance is a condition when the Taxpayer understands or tries to understand all the provisions of the tax laws and regulations, fills the tax forms completely and clearly, calculates the amount of tax owed correctly, and pays the tax due on time. In essence, taxpayer compliance is influenced by the condition of the tax administration system which includes tax service and tax enforcement. The improvement of tax administration itself is expected to encourage taxpayer compliance. This study will examine the effect of the application of E-billing, e-filling, and a reduction in the final income tax rate on taxpayer compliance of micro, small and medium enterprises in Denpasar City.). The sample in this study were 100 micro, small and medium enterprises (MSMEs) registered at the West Denpasar KPP and East Denpasar KPP in 2018. The determination of the sample was using the proportionate stratified random sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the variable application of E-billing has a positive effect on taxpayer compliance of micro, small and medium enterprises (MSMEs), E-filinghas a positive effect on taxpayer compliance of micro, small and medium enterprises (MSMEs) and decreases in final income tax rates had an effect positive on compliance with tax payments for micro, small and medium enterprises (MSMEs).

EFEK INOVASI TERHADAP KINERJA USAHA KECIL DAN MENENGAH I Nengah Aristana; Made Christin Dwitrayani; Ni Made Ernila Junipisa; I Ketut Eli Sumerta
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i2.61

The development of the economy in Indonesia cannot be separated from the participation of small and medium enterprises (SMEs), while the form of interaction between SMEs is seen by their participation as providers of employment and their contribution to gross domestic product. The purpose of this study is to analyze the effect of product innovation, process innovation, and management innovation on performance. Measuring the effect of innovation on performance and which indicator variables have an effect on performance. This study used a quantitative approach by involving 262 SMEs as a sample. The multiple linear regression analysis techniques with the SPSS 21 program were used to answer the hypothesis. The results obtained are product innovation that has a significant positive effect on performance, process innovation has a positive and insignificant effect on performance and management innovation has a significant negative effect on performance. The magnitude of the influence of the variable product innovation, innovation process, and management innovation on performance is still in a low category of 5.6% and the innovation variable has a dominant effect on the performance of SMEs.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN BADUNG I Putu Adi Widiyana; Komang Krishna Yogantara; Made Christin Dwitrayani
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Lembaga Perkreditan Desa (LPD) is currently in the public spotlight following the bankruptcy of Lembaga Perkreditan Desa (LPD) in Badung Regency from 2015 to 2017. The purpose of this study was to determine the effect of productive asset growth (loans), third party funds (growth in savings and deposits), and number of customers (customers of credit, savings and deposits). The sample in this study was 62 Lembaga Perkreditan Desa (LPD). Determination of the sample using purposive sampling method. The results of this study indicate that the variable earning assets (credit provided) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.004. Third party fund variables (savings) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.007. Variables of third party funds (deposits) have an effect on operational performance (BOPO) indicated by a significance value of 0,000. The variable number of credit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.023. The variable number of savings customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.006. Likewise, the variable number of deposit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.005. Simultaneous testing results prove that the variable growth in earning assets (loans), third party funds (growth in savings and deposits) and the number of customers (customers of credit, savings, and deposits) together influence the operational performance of Village Credit Institutions (ratio BOPO) in Badung Regency.Keywords: credit, savings, deposits, customers, performance.

PENGARUH REMUNERASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI DI KANTOR PERTANAHAN KABUPATEN BADUNG Kadek Ayu Putri Dwiyanti; I Ketut Yudana Adi; Made Christin Dwitrayani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Badung National Land Agency is a government agency that has the task of carrying out affairs in the field of land and spatial planning. With this responsibility, the government provides remuneration as one of the ways to improve employee performance and of course with a good internal control to achieve the goals set. This study aims to determine the effect of remuneration and internal control systems on employee performance at the Badung National Land Agency. Data was obtained by distributing questionnaires to civil servant with certain criteria at the Badung National Land Agency. The results of this study indicate that there is a simultaneous influence on the variable remuneration and internal control system on employee performance, it can be seen that the F count value is 39.055> F table is 2.72 with a significance level of 0.000 <0.05. The results of this study also showed that the t-count value of the remuneration variable was (3,801), the internal control system (2,487) was greater than the table (1,669), so it was stated that there was an influence on employee performance. In the determination test, there is an effect of 49.9% of the independent variables (remuneration and internal control systems) on the dependent variable (employee performance). Meanwhile, as much as 50.1% is influenced by other variables and is not included in this regression analysis, such as work culture, work motivation, competence, and accounting informationsystems.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Luh Mira Handayani; Komang Krishna Yogantara; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study was conducted to determine the effect of firm size, profitability and leverage on CSR disclosure in manufacturing companies in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 61 companies that meet the research criteria that have been set. The measurement of corporate social responsibility is based on the Global Reporting Index (GRI) version 4.0 category which is seen in the company's annual financial report. The research method used is quantitative research with data analysis using multiple linear regression analysis processed with the SPSS 25 statistical program. The results of this study indicate that CSR practices and disclosures as accounting coverage areas are significantly influenced by company size and company profitability. Leverage does not affect the company's CSR disclosures.

PENGARUH TINGKAT KECERDASAN DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Elizabeth Ni Putu Novitasari; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The level of intelligence and good learning behavior is very important to the level of understanding of accounting. This study aims to examine the effect of the level of intelligence and learning behavior on the level of accounting understanding of students in the accounting study program at Triatma Mulya University. This study uses primary data, where data collection is carried out using questionnaires distributed by researchers to respondents who have predetermined criteria. The sample was carried out by purposive sampling method. The number of respondents used in this study were 41 people. The research method used is quantitative research and for data analysis using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this study state that the level of intelligence and learning behavior has a positive effect on the level of accounting understanding.

PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP HASIL PENJUALAN PADA RUMAH MAKAN DI KECAMATAN KUTA SELATAN Oktavia Magdalena; Made Christin Dwitrayani; Made Yudi Darmita
Journal Research of Accounting Vol. 4 No. 1 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i1.67

This research are focus to the product costs and marketing costs affects sales results from micro, small and medium enterprises in the field of feeding business specially in Bali. The type of data used is qualitative data on restaurants in South Kuta subdistrict, and quantitative data research by using survey method. Total of the population is 522 restaurants in South Kuta subdistrict and using purposive sampling to get 84 samples. Observation and questionnaires used to collect the primary and secondary data. The analytical tools used are data quality tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesy tests. The result of this research that product costs and marketing costs simultaneously influential to sales results on restaurants in South Kuta subdistrict. The first t tests results by looking to the significance value (0,003< 0,05) show that product costs positive effect to sales results on restaurants in South Kuta subdistrict. The second t tests results have significance value (0,000<0,05) show that marketing costs positive effect to sales results on restaurants in South Kuta subdistrict.

PENGARUH INFLASI, SUKU BUNGA, DAN HARGA MINYAK DUNIA TERHADAP INDEKS HARGA SAHAM GABUNGAN: Studi pada Bursa Efek Indonesia Periode 2018-2021 Ni Komang Ayu Tulus Sawitri; Made Yudi Darmita; Made Christin Dwitrayani
Journal Research of Accounting Vol. 4 No. 2 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v4i2.91

Based on the development of the IHSG chart, there is a downward phenomenon from 2019 to 2020, this is comparable to the effect of the Coronavirus pandemic that hit Indonesia, causing the composite stock price index (IHSG) to experience a significant decline in 2020. One Economic factors that can have an impact on IHSG movements are inflation, interest rates and world oil prices. The definition of the issue and the reason for this study is to decide the fractional impact of inflation, interest rates and world oil prices on the IHSG for the 2018-2021 periods. The population and samples in this review were 48 samples utilizing the saturation sampling method. The information of analysis method in this review is Multiple Linier Regressions. In view of the exploration results, it very well may be seen that the inflation variable have a..negative impact on IHSG, the interest rate variable have a positive impactt on IHSG and world oil prices have a positive impact on IHSG. The extent of the effect of inflation, interest rates and world oil prices on IHSG was 81.2%, the leftover 18.8% was affected by different elements outside the models.

PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Ni Putu Indah Wardani; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5021

Abstract: This research aims to determine the effect of liquidity, solvency and activity on profitability both simultaneously and partially. The research design used was clause quantitative. The research population is Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange. The sample in the study was 66 samples from 22 company financial reports. The data used in this research is secondary data. Secondary data in this research is in the form of annual financial reports for the Coal Mining Sub Sector listed on the Indonesia Stock Exchange for 2020-2022. Data was collected through document recording, then analyzed using multiple linear regression analysis using SPSS Version 23 tools. The research results showed that (1) liquidity, solvency and activity simultaneously had a significant effect on profitability, (2) liquidity and solvency partially had a negative effect and significant to profitability, (3) activities partially have a positive effect on profitability in Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange in 2020-2022. Keywords: Liquidity; Solvency; Activity; Profitability

Co-Authors Elizabeth Ni Putu Novitasari Gde Herry Sugiarto Asana I Ketut Eli Sumerta I Ketut Yudana Adi I Nengah Aristana I Putu Adi Widiyana Kadek Ayu Putri Dwiyanti Komang Krishna Yogantara Komang Krishna Yogantara Made Yudi Darmita Ni Komang Ayu Tulus Sawitri Ni Luh Mira Handayani Ni Made Ernila Junipisa Ni Putu Indah Wardani Oktavia Magdalena

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