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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan EQIEN - JURNAL EKONOMI DAN BISNIS Janaka : Jurnal Pengabdian Masyarakat Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting

I Ketut Yudana Adi

Universitas Triatma Mulya

Author-ID : 3913072

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management 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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KINERJA DEPARTEMEN AKUNTANSI HOTEL BINTANG 5 DI DENPASAR DITINJAU DARI KOMITMEN, KOMPENSASI, KOMPETENSI, DAN MOTIVASI Noni Mirantika; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The success and progress of a company is very much determined by the existence and existing human resources in controlling the company's operational activities. The accounting department as a central part in controlling operational activities is required to have good performance for the sustainability of the company. And it is appropriate for the management to pay attention to the accounting department employees by strengthening employee commitment, providing appropriate compensation, good competence and in accordance with their fields, as well as providing motivation that will improve employee performance. This research was conducted in the accounting department of 5-star hotels in Denpasar which aims to determine the influence of commitment, compensation, competence, and motivation on the performance of accounting department employees both influence partially or simultaneously. Data collection techniques are done by distributing questionnaires to respondents. The population in this study were 154 employees of the accounting department of a 5-star hotel in Denpasar. The sample used in this study were 129 employees. The sampling technique used in this study used a purposive sampling technique. Data analysis techniques used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, t statistical test, f test, and test the coefficient of determination (R2). The results of the analysis show a regression model Y = 8.860 + 0.197X1 + 0.197X2 + 0.220X3 + 0.183X4. The conclusions obtained are commitment (X1), compensation (X2), competence (X3), and motivation (X4) partially and simultaneously have a positive and significant effect on the performance of the accounting department (Y). The magnitude of the influence of commitment (X1), compensation (X2), competence (X3), and motivation (X4) on the performance of the accounting department is 63.0% and the remaining 37.0% is influenced by other variables not examined in this study.Keywords: commitment, compensation, compensation, competence, motivation, performance.

PENGARUH MORAL PAJAK, BUDAYA PAJAK DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP PRATAMA BADUNG UTARA Komang Sani Asih; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine tax morale, tax culture and tax rates on corporate taxpayer compliance in KPP Pratama Badung Utara both partially and simultaneously, the number of taxpayers used as 40 research samples, the data used in this study is primary data distributed through questionnaires. The results showed that the sig value of the tax moral variable (X1) was 0.002 <0.05 tax culture variable (X2) of 0.022 <0.05 and the tax rate variable (X3) was 0.003 <0.05 and the sig F value was 0.000 < 0.05 so that it can be concluded partially and simultaneously the variables of tax moral, tax culture and tax rates affect the taxpayer compliance in the KPP Pratama Badung Utara. The value of the coefficient of determination (R Square) of 0.561 means that 56.1% of corporate taxpayer compliance in KPP Pratama Badung Utara is influenced by tax morale, tax culture and tax rates while the remaining 43.9% is influenced by other variables outside of this study.

PENGARUH LOCUS OF CONTROL, PENGALAMAN, SKEPTISME PROFESIONAL, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Putu Yulia Suwantari; I Ketut Yudana Adi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of locus of control, experience, professional skepticism, and time budget pressure on audit quality of the Public Accounting Firm in Bali. The population on this study is the auditor who works at the Public Accounting Firm in Bali that registered in the Directory Indonesian Institute of Certified Public Accountants (IICPA) in 2019 with population is 107 auditors. Sampling technique use non probability sampling technique that is purposive sampling. The sample in this study is 67 auditors. Data collection technique use interview and questionnaire. Data analysis technique use statistics using the SPSS (Statistical Package for Social Sciences) application program. Tests conducted include: instruments test, classic assumption test, multiple linear regression analysis, statistical test t, statistical test F, and coefficient of determination test (R2 ). The result shows that partially locus of control, experience, professional skepticism, and time budget pressure have positive and significant effect on audit quality of the Public Accounting Firm in Bali. Locus of control, experience, professional skepticism, and time budget pressure simultaneously affect audit quality of the Public Accounting Firm in Bali.

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 PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR MAKANAN & MINUMAN DI BURSA EFEK INDONESIA I Gusti Ayu Kade Sri Wahyuniati; I Ketut Yudana Adi
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Profit is one of the benchmarks for assessing the success or failure of company management. One of the ratios to measure profit is profitability. The profitability ratio used in this study is the Return on Assets (ROA). ROA shows the company's performance from the use of all its assets to generate profits. This study aims to obtain evidence of the effect of sales growth, cash turnover, accounts receivable turnover, and inventory turnover partially and simultaneously on ROA in food and beverage sub-sector companies on the Indonesia Stock Exchange. The population in this research were all food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique used in this study was the purposive sampling method and obtained 10 companies. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this research conclude that sales growth, cash turnover, and inventory turnover partially affect profitability. Meanwhile, accounts receivable turnover does not affect profitability. Simultaneously, sales growth, cash turnover, accounts receivable turnover, and inventory turnover affects profitability. The value of the coefficient of determination (Adjusted R Square) in this research is 0.683%, that's mean 68.3% of profitability is influenced by the variables tested in this research and the leftover is influenced by other variables outside of this research.

PENGARUH KUALITAS INFORMASI AKUNTANSI, PERSEPSI KONTROL PERILAKU, DAN PENGETAHUAN INVESTASI TERHADAP INTENSI INVESTOR DALAM PEMILIHAN SAHAM DI GI-BEI UNIVERSITAS TRIATMA MULYA Luh Lia Maharani; I Ketut Yudana Adi
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of the quality of accounting information, perceptions of behavioral control, and knowledge of investment on investor intentions in stock selection at Galeri Investasi Bursa Efek Indonesia Universitas Triatma Mulya. The population of this study is the investor of GI-BEI Universitas Triatma Mulya. Samples taken based on non-probability sampling technique using questionnaires as many as 40 respondents. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection, behavior control perceptions have a positive and significant effect on investor intentions in stock selection, and knowledge of investment has a positive and significant effect on investor intentions in stock selection.

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA KERJA, DAN INSENTIF, TERHADAP KINERJA KARYAWAN LPD DI KECAMATAN PENEBEL Kadek Krisyanti Monita; I Ketut Yudana Adi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The formulation of the problem and the purpose of this study is to determine the effect of the effectiveness of accounting information systems, work culture and incentives on employee performance. The location of this research is LPD in Penebel District. The population uses LPD employees in Penebel District and the sample used is 62 respondents. The sample was carried out by purposive sampling method. The data analysis techniques used are Validity Test, Reliability, Classical Assumptions, Multiple Linear Regression, Coefficient of Determination, t-test and F-test. regression coefficient value is 0.524, t is 3.088 and sig is 0.003. (2) Work culture has a significant positive effect on employee performance, where the regression coefficient value is 0.486, t is .4,514 and sig is 0,000. (3) Incentives have a significant positive effect on employee performance, where the regression coefficient value is 0.326, t is 2.600 and sig is 0.12. The magnitude of the influence of independent variables on employee performance is 53.7%. The suggestion in this research is that LPDs in Penebel District are expected to periodically update the information system used, always be firm in implementing the company's work culture and always provide incentives that are in accordance with 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 KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, MINAT BELAJAR, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Desiana Wahyu Wedayanthi Rahayu; I Ketut Yudana Adi
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.v4i2.86

At present, with the rapid development of financial institutions and banks, the demand for accounting graduates is also increasing. The truth, however, is that a large number of graduates are produced in higher education, but only a small fraction are absorbed into the workforce. This phenomenon shows that the level of understanding becomes very important. Comprehension of student accounting is indicated by the student's understanding of the material being studied. The factors that promote understanding are emotional intelligence, intelligence, interest in learning, and learning behavior. The purpose of this study was to examine the effects of emotional intelligence, intelligence, interest in learning, and learning behavior on the level of accounting comprehension. The study used a sample of 66 accounting students from Triatma Mulya University. In this study, multiple linear regression analysis was used as the data analysis technique. The results show that emotional intelligence, intellectual intelligence, learning interest and learning behavior have a positive and significant impact on accounting comprehension. This means that the more emotional intelligence, IQ, interest in learning and learning behavior a person has, the more knowledge related to accounting they will know.

Co-Authors Desiana Wahyu Wedayanthi Rahayu Gde Herry Sugiarto Asana I Gusti Ayu Kade Sri Wahyuniati Kadek Ayu Putri Dwiyanti Kadek Krisyanti Monita Komang Meliawati Komang Sani Asih Kukuh Rian Setiawan Luh Lia Maharani Made Christin Dwitrayani Made Yudi Darmita Noni Mirantika Putu Yulia Suwantari Tiara Kusuma Dewi Zyotya Melviana Kusuma

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