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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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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.

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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