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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Widya Akuntansi dan Keuangan Janaka : Jurnal Pengabdian Masyarakat Journal Research of Accounting

Tiara Kusuma Dewi

Universitas Triatma Mulya

Author-ID : 3351796

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH PEMANTAUAN, PENAKSIRAN RISIKO DAN AKTIVITAS PENGENDALIAN TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIANA PADA PT BALI INSAN PERKASA Ni Made Intan Sari; Tiara Kusuma Dewi; Ni Made Ernila Junpisa
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

behavior in the payroll system, (2) the effect of risk assessment on employee ethical behavior in the payroll system, (3) the effect of control activities on employee ethical behavior in the payroll system and (4) influence Simultaneous monitoring, risk assessment and control activities for employee ethical behavior in the payroll system. This research was conducted at PT Bali Insan Perkasa with a total sample of 45 people. The sampling technique uses nonprobability sampling techniques. The type of research used in this study is quantitative data while the data source is primary data. The method of data collection is done using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of SPSS Version 21.00. The results of this study indicate that (1) monitoring does not affect the ethical behavior of employees in the payroll system, (2) risk assessment does not affect the ethical behavior of employees in the payroll system, (3) control activities affect the ethical behavior of employees in the payroll system and (4 ) monitoring, risk assessment and control activities simultaneously influence the ethical behavior of employees in the payroll system.

PENGARUH PROFITABILITAS, SOLVABILITAS, DAN DUKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Ni Made Yuliana Yunita; Komang Fridagustina Adnantara; Tiara Kusumadewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The timeliness of submitting financial statements is a important characteristic for accounting information because of information that has passed by market participants in the process of making decision for investment, because of the information submitted could be lose its relevance value. The purpose of this research is to analyze profitability, solvency, and company size of the audit report lag on listed manufacturing companies on the Indonesia Stock Exchange period 2016 – 2018. This research used 128 population. The research sample was taken using purposive sampling method, thus obtaining 98 samples. Data analysis techniques using documentation by analyzing financial data in the listed report financial manufacturing companies on the Stock Exchange in 2016 – 2018. Testing is done with the classic assumption test, multiple linear regression test, analysis coefficient of determination, F test, and t test. The results showed profitability, solvency, and company size have a positive effect and significant to the audit report lag to the listed audit report lag on the Indonesia Stock Exchange in 2016 – 2018.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN DI UD. BALI SUNSRI CELUK SUKAWATI Ni Nyoman Wina Puspasari; Tiara Kusuma Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine how the influence of accounting information systems and internal control systems of employee performance. The population in this study are employees of UD. Bali Sunsri. Total samples that fill the questionnaire of this research amounted to 62 people consisting of employees who work by using accounting information system that is, manager, finance and cashier and without it like the silver smith and photografer. The results of this study indicate that the accounting information system, does not affect the performance of employees. While theinternal control affect the performance of employees . The data analysis is using Statistical Package for Sosial Science (SPSS). The results show that (1) internal control system has significant impact to employee work performance, (2) accounting information system has no significant impact to employee work performance, (3) accounting information system x internal control have posotive significant impact, to employess performanc

PENGARUH LIKUIDITAS, PROFITABILITAS, STRUKTUR MODAL, DAN PENILAIAN PASAR TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2017 - 2019 Putu Gana Setiawan; Tiara Kusuma Dewi; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This research aims to determine the effect of Liquidity, Profitability, Capital Structure, and Market Valuation variables on Stock Returns in Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 Period. The reason for choosing food and beverage companies is because food and beverage companies have profitable prospects and their shares are the most resistant in facing economic crises, one of which is the COVID-19 pandemic. The population in this research is food and beverage companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 26 companies. The sampling technique used in this research was purposive sampling so that it consisted of 12 companies as research samples. The data analysis technique used in this study uses the classical assumption test and multiple linear regression. The test results show that the variables of Liquidity, Profitability, Capital Structure, and Market Valuation have a positive effect on stock returns.

KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, KEAHLIAN PEMAKAI KOMPUTER, DAN KOMPLEKSITAS TUGAS PADA LPD SE-KECAMATAN DENPASAR SELATAN Ni Nyoman Sri Indah Ratna Gayatri; Komang Krishna Yogantara; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, computer user expertise, and task complexity on employee performance. This research was conducted at LPDs in South Denpasar District. The population in this study were all employees who worked in LPDs in South Denpasar District, amounting to 245 people. The technique used in data collection is by interviewing and distributing questionnaires to LPD employees throughout the South Denpasar District. Sampling using the purposive sampling method with consideration of the criteria used are LPD employees in South Denpasar District who work at least 1 (one) year, do daily work using computers and are directly related to the accounting information system, so that the total sample size is 93 people. This study uses the associative method and the data analysis technique used in this study is the validity and reliability test, the classical assumption test with 3 (three) stages, namely: normality test, heteroscedasticity test, and multicollinearity test. Then, the multiple linear regression analysis was tested, which included: model feasibility test (F test), hypothesis test (t-test), and coefficient of determination test (R2). The results of this study indicate that the effectiveness of the application of accounting information systems has a positive effect on employee performance and computer user expertise has a positive effect on employee performance. While the complexity of the task does not affect employee performance.

PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS DAN UKURAN PERUSAHAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN WHOLESALE YANG TERDAFTAR DI BURSA EFEK INDONESIA Zyotya Melviana Kusuma; Tiara Kusuma Dewi; I Ketut Yudana Adi
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.v4i1.71

This research was conducted on a wholesale company in Indonesia. The purpose of this study was to determine the effect of profitability, liquidity, solvency and firm size on audit report lag in wholesale companies in Indonesia. The independent variables in this study are profitability (X1), liquidity (X2), solvency (X3) and firm size (X4). While the dependent variable in this study is the audit report lag. The population in this study are all wholesale companies listed on the Indonesia Stock Exchange in 2017-2020 with a total of 12 companies that meet the research criteria that have been set. The research method used is quantitative research with data analysis using multiple linear regression analysis which is processed with the SPSS 16 statistical program. The results of the analysis show the regression model Y = 55,734 -22.483X1-1,289X2-19,903X3+1,335X4+e. The results of this study indicate that audit report lag is significantly affected by solvency and firm size. Liquidity and profitability do not affect audit report lag.

PENGARUH AUDIT OPERASIONAL DAN IMPLEMENTASI STRATEGI PEMASARAN TERHADAP EFEKTIVITAS PENJUALAN PADA PT SEAWEED INDONESIA I Putu Evan T Darsanofa; Tiara Kusuma Dewi
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.v4i2.90

Operational audit is an examination of the company's operational activities, including accounting policies and operational policies that have been determined by management, to find out whether the operational activities have been carried out effectively, efficiently, and economically. This study aims to examine the effect of operational audits and implementation of marketing strategies on sales effectiveness at PT Seaweed Indonesia. The number of respondents used in the study were 35 people. The research method used is quantitative research and data analysis using multiple regression analysis. The results of the study stated that the operational audit had a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.011 < 0.05. And the implementation of the strategy has a positive and significant effect on the sales effectiveness of PT. Indonesian Seaweed with a significance value of 0.000 <0.05

Co-Authors Gde Herry Sugiarto Asana Gusti Ayu Made Karmila I Ketut Yudana Adi I Putu Agus Atmaja Negara I Putu Evan T Darsanofa Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Meliawati Kukuh Rian Setiawan Laras Oktaviani Made Yudi Darmita Ni Made Ernila Junpisa Ni Made Intan Sari Ni Made Yuliana Yunita Ni Nyoman Sri Indah Ratna Gayatri Ni Nyoman Wina Puspasari Putu Gana Setiawan Zyotya Melviana Kusuma

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