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All Journal Buletin Studi Ekonomi Juara: Jurnal Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Widya Akuntansi dan Keuangan International Journal of Education, Social Studies, And Management (IJESSM) Synergy and Society Service Journal Research of Accounting

Komang Fridagustina Adnantara

Universitas Triatma Mulya

Author-ID : 4085285

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 22 Documents Claim Missing Document

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PENGARUH RASIO LIKUIDITAS, SOLVABILITAS, PROFITABILITAS DAN AKTIVITAS, TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN PROPERTY, REAL ESTATE, AND BUILDING Ni Komang Sariasih; Komang Fridagustina Adnantara; Laras Oktaviani
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 Liquidity Ratio, Solvency, Profitability and Activity on Dividend Policy at Property, Real Estate, and Building Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period. The reason for choosing property, real estate and building companies as objects of research is because the property sector is considered to be still an attractive investment in the midst of a new type of corona virus pandemic that causes Covid-19. Travelio Property Management Business Development Manager Vincentius Christopher considers that currently the benefits that can be taken from property investment are in terms of yield (profits calculated from the annual rental value compared to property prices), not capital gains. The population in this study are property, real estate, and building companies that already exist and are still listed on the Indonesia Stock Exchange for the 2017-2019 period, which consists of 91 companies. The sampling technique used in this study was purposive sampling so that it consisted of 87 companies as the research sample. The data analysis technique used in this study was multiple linear regression. The test results show that the liquidity ratio and profitability ratios have a significant positive effect on dividend policy, the solvency ratio has a significant negative effect on dividend policy, while the activity ratio does not have a significant effect on dividend policy.

PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Anastasia Ni Made Natalina; Komang Fridagustina Adnantara; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.

PENGARUH KESESUAIAN TUGAS, PELATIHAN DAN EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KABUPATEN BADUNG Ni Putu Dila Ristya Rahayu; Komang Fridagustina Adnantara; Laras Oktaviani
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.v4i1.65

The application of information technology is an important thing to do because information technology has a strategic role for the governance and development of a business entity, including LPD especially in the financial sector. LPD management in badung regency is inseparable from the use of information technology. This information technology is used to manage online transactions, such as paying electricity bills and making financial reports. This study aims to determine the effect of task suitability, training and the effectiveness of the application of accounting information systems on employee performance. The population in this study is the Lembaga Perkreditan Desa (LPD) in Badung Regency with the sample used as many as 168 respondents. The data analysis technique used in this research is multiple linear regression. Based on the results of the study, it can be seen that : (1) the suitability of the accounting information system task has a positive and significant effect on employee performanc. (2) accounting information system training has a significant positive effect on employee performance. (3) the effectiveness of the application of accounting information systems has a significant and positive effect on employee performance. The magnitude of the influence of independent variables on employee performance is 50.7%, while the remaining 49,3% is influenced by other factors outside of this study.

PENGARUH HORIZONTAL EQUITY, VERTICAL EQUITY, EXCHANGE EQUITY, DAN PROCEDURAL FAIRNESS TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TABANAN Khisya Wulandari; Komang Fridagustina Adnantara; Laras Oktaviani
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.v4i2.83

One of the factors that influence taxpayer compliance is the dimension oftax justice which consists of horizontal equity or horizontal tax justice, verticalequity or vertical tax justice, exchange equity or reciprocity given by the taxauthorities to taxpayers, and procedural justice or procedural justice where if thedimension of justice taxes are implemented properly and appropriately, it willincrease taxpayer compliance. The problem in this study is whether the effect ofhorizontal equity (X1), vertical equity (X2), stock exchange equity (X3), andprocedural justice (X4) on individual taxpayer compliance at KPP PratamaTabanan. The phenomenon that occurs is a decrease in tax compliance and also taxrevenue. This research is a quantitative study, the population used is individualtaxpayers at KPP Pratama Tabanan totaling 69,609 people. The sample used was116 respondents who were determined by the convenience sampling method. Thedata analysis technique used is Multiple Linear Regression Analysis, so the resultsof the study namely Horizontal Equity Variables (X1), Vertical Equity (X2),Exchange Equity (X3), and Procedural Justice (X4) have a significant and positiveeffect on Individual Taxpayer Compliance at KPP Tabanan Primary.

HARGA SAHAM PERUSAHAAN MAKANAN DAN MINUMAN PADA BEI DITINJAU DARI KINERJA KEUANGAN TAHUN 2019-2021 Putu Ayu Putri Padmini; Komang Fridagustina Adnantara; Komang Krishna Yogantara
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.v4i2.92

In 2020, the obtained revenue of Food and Beverage Company merely showed the percentage of 1.8%, in which this revenue indicated an extreme decline compared to 2021 that reached the percentage of 7.9%. This drastic decline was caused by the worldwide outbreak of Covid-19. Thus, both the rise and fall in stock values were influenced by this phenomenon. This study seeks to determine the impact of CR, DER, TATO, and ROA on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange in 2019–2021 in response to the current scenario. For the objectives of this quantitative study, the food and beverage businesses that were listed on the Indonesia Stock Exchange between 2019 and 2021 made up the research population. 60 observations from 20 food and beverage firms were used as a research sample. Purposeful sampling was used to choose the sample. The gathered information was assessed using multiple linear regression. According to the results of the investigation, ROA had a positive impact on stock prices whereas TATO had a negative one. While TATO had a detrimental influence on firm prices, CR and DER had no impact on stock values.

Peluang Investasi Saham di Era Pandemi Covid-19 Komang Fridagustina Adnantara
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3517

Covid-19 was announced to enter Indonesia for the first time in early 2020. This immediately had an impact for the Indonesian capital market which fall in various sectors. This can be seen from the Composite Stock Price Index (IHSG) which reached its lowest point at 3,912. However, entering 2021 as the second year of the pandemic era, the IHSG actually increased 10.08% compared to the previous year. This study aims to find out which industrial sectors and stocks have opportunities in the Covid-19 pandemic era throughout 2020 and 2021 in terms of market capitalization. The method used in this research is a literature study. The results of the analysis show that the industrial sector in the capital market that has investment opportunities in the Covid-19 pandemic era, seen from its market capitalization, are companies in the financial industry sector (BBCA, BBRI, BMRI, and BBNI), the consumer goods industry sector (UNVR, HMSP, and ICBP), as well as the telecommunications industry sector (TLKM).

PENGARUH INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, DAN SUSTAINABILYTY ACCOUNTING TERHADAP NILAI PERUSAHAAN Wahyu Agustini; Komang Fridagustina Adnantara; Made Yudi Darmita
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.102

This study aims to obtain empirical evidence regarding the effect of investment opportunity sets, managerial ownership, and sustainability accounting on firm value in manufacturers listed on the Indonesia Stock Exchange in 2019-2021 because several previous studies have shown inconsistent results. The value of the company is very important because it can affect the perception of investors towards the company so that the company will have more convenience in obtaining funds from investors. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study used a purposive sampling method so as to get 19 companies as a research sample with a total of 57 companies. The data analysis technique used in this study uses multiple linear regression. The test results show that the investment opportunity set has an effect on firm value. Managerial ownership affects the firm value. Sustainability accounting affects the firm value.

PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KINERJA KARYAWAN DI PT PARAMITA BANINDO MAKMU Irmawati; Komang Krishna Yogantara; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.113

Employee performance is an assessment that is carried out systematically. Employee performance is unique in that each worker is capable of doing their tasks to varying degrees. is the degree to which workers are able to make optimal use of information technology to boost productivity and efficiency when they're on the clock. Information systems can provide an overview of the achievement of targets from a pool of governed assets used to aggregate data from around the business and utilize it in a number of different contexts. PT Paramita Banindo Makmur was the site of this study. Primary data for this study came from surveys given to employees whose jobs required them to utilize accounting information systems. All 159 participants in this study were staff members at PT Paramita Banindo Makmur, while the sample chose employees whose jobs were related to accounting information systems, namely 60 administrative employees. Multiple linear regression was employed as the method of analysis for the gathered data. The findings demonstrated that AIS in the accounting sector are of high quality. Employee output at PT Paramita Banindo Makmur increases when accounting information systems are well-suited to tasks and produce accurate results

PENINGKATAN TATA KELOLA PASAR SRI BANTAS DESA CEPAKA Komang Fridagustina Adnantara; Ni Luh Sili Antari
Synergy and Society Service Vol. 1 No. 2 (2021): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Sri Bantas Traditional Market is one of the traditional markets located on Jl. Raya Munggu Br. Batanduren, Cepaka Village, Kediri District, Tabanan Regency. The objective in implementing this service is to provide assistance in the governance of the Sri Bantar Village market in Cepaka. The problems identified include: some traders in the Sri Bantas market have not implemented financial accounting practices, the lack of infrastructure arrangement in the Sri Bantas market, and the lack of a promotional strategy for traditional markets in the Sri Bantas market. The methods used in this assistance were interviews, observation, and data analysis. The work programs carried out in the Sri Bantas market were: 1) providing information about simple bookkeeping to market traders, 2) procuring hand washing stations, 3) procuring market block names , 4) data collection of traders, 5) making banners, and 6) making online pamphlets. The result of this activity is that some traders know the importance of making financial reports and how to make simple financial reports, up to date trader data has been inputted into the market system, the market is better known by the wider community.

PERAN SISTEM INFORMASI AKUNTANSI PADA UMKM PENGRAJIN ANYAMAN BAMBU Ni Nyoman Sri Rahayu Trisna Dewi; Komang Fridagustina Adnantara; Tiara Kusuma Dewi
Synergy and Society Service Vol. 2 No. 2 (2022): Synergy and Society Service
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/save.v2i2.67

Tanggahan Peken is one of the areas in Bangli which famous for its bamboo crafts. Most of the people of Tanggahan Peken have the skills of making bamboo crafts. The partner in this activity is Wulans Bambu which is an economically productive partner. Bamboo craft shows the development of the crafts all the time because these products have a broader function, which is not only used in religious ceremonies but also started to be used for daily utensils. The main problem in this research was the marketing management which still used conventional systems, even though the opportunity for showing their products to outside Bali was very large. The solution offered is to introduce the role of accounting information systems in the form of websites and e-commerce for the partners in terms of marketing and electronic transactions as well as providing assistance on export procedures and export requirements so they could enter foreign markets without going through third parties. The outputs that targeted for this activity is an increase in partner empowerment in terms of increasing partner knowledge, partner success in expanding marketing reach, and increasing partner turnover.

Co-Authors Adi, I Ketut Yudana Anastasia Ni Made Natalina Dewa Ayu Nyoman Yogi Linggasari Dewi, Ni Nyoman Sri Rahayu Trisna Gde Herry Sugiarto Asana Irmawati Juliantari, Ni Luh Manik Khisya Wulandari Komang Krishna Yogantara Laras Oktaviani Made Yudi Darmita Ni Komang Sariasih Ni Luh Putu Juliana Asih Ikaraini Ni Luh Sili Antari Ni Made Ernila Junipisa Ni Made Yuliana Yunita Ni Nyoman Sri Rahayu Trisna Dewi Ni Putu Dila Ristya Rahayu Ni Putu Intan Eka Sari Putu Ayu Putri Padmini Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyu Agustini

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