Article Per Year (5 Year)
p-Index From 2020 - 2025
5.03
P-Index
This Author published in this journals
All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi dan Bisnis Widya Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) LOSARI: Jurnal Pengabdian Kepada Masyarakat Synergy and Society Service Journal Research of Accounting Balance : Jurnal Akuntansi dan Manajemen Jurnal Manajemen, Akuntansi, Ekonomi Innovative: Journal Of Social Science Research Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Mosaik Hospitaliti E-JURNAL AKUNTANSI
Komang Krishna Yogantara
Universitas Triatma Mulya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Journal of Applied Management and Accounting Science (JAMAS)

 1 
PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi Empiris Pada SKPD Kabupaten Klungkung Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v3i1.50

Abstract

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BINTANG 5 DI BADUNG Ni Putu Selin Viantari; Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto
Journal of Applied Management and Accounting Science Vol. 5 No. 2 (2024): 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.v5i2.114

Abstract

The budget is a tool utilized by companies to regulate resource utilization within a specified timeframe. However, discrepancies frequently arise between the planned budget and actual execution, potentially leading to what is known as budgetary slack. This slack occurs due to conflicts between those setting the budget and those implementing it. Among the factors contributing to budgetary slack are involvement in budgeting, dedication to the organization, and emphasis placed on the budget. This study aims to explore how involvement in budgeting, dedication to the organization, and emphasis on the budget impact budgetary slack within the setting of 5-star hotels in Badung. It adopts a quantitative approach, with the population consisting of 65 5-star hotels in Badung. The sample comprises 220 respondents selected through non-probability sampling, specifically use ipurposive isampling. Multiple linear regressiont ianalysis is utilized for data ianalysis. The findings reveal that both involvement in budgeting and emphasis on the budget positively affect ibudgetary slack in 5-star hotels in Badung. Conversely, dedication to the organization demonstrates a negative correlation with budgetary slack in the same context. The combined influence of involvement in budgeting, dedication to organization, and emphasis on the budget accounts for 44.5% of the variability in budgetary slack, while the remaining 55.5% is attributed to external variable not addressed in this study.
Co-Authors Adi, I Ketut Yudana Antari, Ni Luh Sili Artana, I Wayan Arta Aryaningsih, Ni Putu Ayu Clarissa, Sarita Vania Dewi , Tiara Kusuma Dewi, Ni Nyoman Sri Rahayu Trisna Dewiwati Sujadi Erawati Dewi, Ni Ketut Mega Gde Herry Sugiarto Asana I Made Aditya Wardana I Nengah Aristana I Putu Adi Widiyana I Putu Agus Suarsana Ariesta Irmawati Kadek Sri Novi Arsini Komang Fridagustina Adnantara Laksminingsih, Luh Gede Made Laras Oktaviani Luh Gede Made Laksminingsih Made Christin Dwitrayani Made Gede Wirakusuma Made Hedy Wartana Meilyana Putri Setiawan Ni Kadek Bagiani Ni Kadek Catur Septirani Ni Kadek Indah Sari Ni Made Dwi Surya Rahayu Ni Made Ernila Junipisa Ni Nyoman Sri Indah Ratna Gayatri Ni Putu Selin Viantari Nurwijayanti Poetranto, Wahjoedi Dwi Prayogi , Putu Agus Pusparini, Helena Gusti Ayu Putu Putra, Gede Agus Wina Putu Agus Prayogi Putu Agus Prayogi Putu Ayu Putri Padmini Sari, Ni Luh Komang Julyanti Paramita Sarita Vania Clarissa Setiana, I Made Riawan Sugiarto Asana, Gde Herry Sulistyoadi Joko Saharjo Sulistyoadi Jokosaharjo Tiara Kusuma Dewi Wartana, Made Hedy Wirawan, I Made Adhi Yanti, Ni Wayan Novi