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All Journal 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

Komang Krishna Yogantara

Universitas Triatma Mulya

Author-ID : 423166

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

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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 KESADARAN WAJIB PAJAK, TARIF PAJAK UMKM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA BADUNG UTARA Ni Kadek Catur Septirani; Komang Krishna Yogantara
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Taxpayer compliance is the necessary attitude to support the taxpayer for the orderly observance of taxation regulations. The issues raised in this study are whether taxpayer awareness (X1), MSME tax rate (X2) and tax sanctions (X3) have an effect on MSME (Y) Taxpayer compliance in Tax Office North Badung. The population of this study amounted to 3,350 taxpayer taxpayers who had deposited its income tax in 2018. The study used the Slovin formula which was later sampled in 97. The data analysis techniques used are instrument tests, classical assumption tests, multiple linear regression analyses, hypothesis tests. The results of the analysis showed a regression model Y = 5,064 + 0.211 (X1) + 0.270 (X2) + 0.463 (X3). The conclusion that obtained is a taxpayer awareness (X1) has not partially had an influence on the taxpayer compliance (Y) in Tax Office North Badung which is shown in significance value of 0.072 greater than 0.05. The MSME tax rate (X2) and taxation sanctions (X3) partially have a positive influence on SMSE taxpayer compliance (Y) in Tax Office North Badung, this can be seen in the significance value of 0.000 and 0.019 smaller than 0.05. The magnitude of the influence of taxpayer Awareness (X1), MSME tax rate (X2) and tax sanctions (X3) against MSME taxpayer compliance (Y) in Tax Office North Badung amounted to 69.9% and the remaining 33.1% are influenced by other variables not researched in the study This. The free variables that have a dominant influence on MSME taxpayer compliance can be seen at the value of Standardized Coefficients Beta is a variable of taxation sanctions (X3) of 0.442.

PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL ACCOUNTING DEPARTEMENT HOTEL BINTANG 5 DI KABUPATEN BADUNG Ni Kadek Indah Sari; Komang Krishna Yogantara
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the variables that affect managerial performance. The independent variables used are job satisfaction (X1), organizational commitment (X2) and budget participation (X3). This research was conducted at the accounting department and manager of a 5 star hotel in Badung Regency by using purposive sampling. There is a population of 84 employees. Data analysis techniques used are data quality tests, classic assumption tests, multiple linear regression analysis and hypothesis testing. The results obtained are job satisfaction (X1) partially has a positive and significant effect on managerial performance (Y), organizational commitment (X2) partially has a positive and significant effect on managerial performance (Y) and budgetary participation (X3) partially influential positive and significant impact on managerial performance (Y).

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.

FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH KABUPATEN/KOTA DI PROVINSI BALI Meilyana Putri Setiawan; Komang Krishna Yogantara
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.v4i1.68

The aims of this study was to determine how the influence of the General Allocation Fund and Regional Original Revenue on Regional Expenditures and whether there was a Flypaper Effect. This research was conducted at the Regency/City Government in Bali Province with a budget period of 2016 to 2020. The method used in this research is the documentation method. The population in this study were all regencies/cities in the province of Bali. In this study using a saturated sampling technique, which uses the entire population as a sample in the study. The analytical tool in this study uses multiple linear regression analysis to find out whether the General Allocation Fund and Regional Original Revenue have an effect on Regional Expenditures. The results of this study indicate that (1) General Allocation Funds have no effect on Regional Expenditures, (2) Regional Original Revenues have an effect on Regional Expenditures, (3) There is no Flypaper effect on General Allocation Funds and Regional Original Revenues on Regency/City Regional Expenditures in Bali province.

PENGARUH BIAYA PROMOSI DAN TARIF KAMAR TERHADAP PENDAPATAN PADA DISCOVERY KARTIKA PLAZA HOTEL Kadek Sri Novi Arsini; Komang Krishna Yogantara; Ni Nyoman Sri Rahayu Trisna 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.v4i2.88

The purpose of this study is to determine the Effect of Promotion Costs and Room Rates on Revenue at Discovery Kertika Plaza Hotel in 2016-2018 Before the Covid-19 Pandemic. The independent variables in this study are Promotional Cost (X1) and Room Rate (X2), the dependent variables in this study are Income (Y). This study used documentation data collection techniques. The population used in this study was the entire Income at Discovery Kartika Plaza Hotel in 2016-2018. This study used a saturated sampling technique, which used the entire population as a sample in the study. The analysis tool in this study uses multiple linear regression analysis to find out whether Promotional Costs and Room Rates have an effect on Revenue. The results of this study show the results that (1) Promotion Costs affect Revenue. (2) Room Rate affects Revenue.

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.

PENGARUH MOTIVASI BELAJAR, PENYALAHGUNAAN TEKNOLOGI INFORMASI, DAN INTEGRITAS MAHASISWA TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA AKUNTANSI Ni Made Dwi Surya Rahayu; Komang Krishna Yogantara; Laras Oktaviani
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.v5i1.100

This study aims in this research to determine the effect of learning motivation, misuse of information technology and student integrity on academic cheating behavior. The population in this study were students of the accounting study program who studied at Triatma Mulya Badung University, totaling 237 students, with a sample of 119 respondents. The data collection method used is a questionnaire. The data analysis technique used in this study is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study it can be seen that learning motivation has a negative and significant effect on academic cheating behavior, misuse of information technology has a significant positive effect on academic cheating behavior and student integrity has a significant negative effect on academic cheating behavior. The magnitude of the influence of learning motivation variables, information technology abuse and student integrity on academic fraud behavior is 54.3%. Suggestions that can be given by researchers are that Triatma Mulya University is expected to provide motivation to students during learning, to increase student learning motivation

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

Co-Authors Adi, I Ketut Yudana Antari, Ni Luh Sili Artana, I Wayan Arta Aryaningsih, Ni Putu Ayu 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

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