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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

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.285 KB) | DOI: 10.51713/jarac.v1i2.12

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.158 KB) | DOI: 10.51713/jarac.v2i1.27

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (395.971 KB) | DOI: 10.51713/jarac.v3i2.62

Abstract

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

Abstract

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

Abstract

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

Abstract

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 Kecerdasan Emosional Terhadap Tingkat Pemahaman Akuntansi Dengan Perilaku Belajar Sebagai Pemoderasi Ni Nyoman Sri Rahayu Trisna Dewi; Komang Krishna Yogantara
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 5 No. 2 (2017)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v5i2.12754

Abstract

Mahasiswa diharapkan tidak hanya memiliki kemampuan dan pengetahuan di bidang akuntansi tetapi juga kemampuan lain yang diperlukan untuk berkarier, yaitu kecerdasaan emosional. Mahasiswa yang memiliki kecerdasan emosional yang baik juga perlu menerapkan perilaku belajar yang baik. Perilaku belajar yang baik akan mampu meningkatkan kecerdasan emosional yang dimiliki oleh mahasiswa untuk dapat memahami mata kuliah yang diajarkan. Penelitian ini bertujuan untuk mengetahui pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi dengan perilaku belajar sebagai pemoderasi. Metode yang digunakan untuk menganalisis data dalam penelitian ini adalah moderated regression analysis. Sampel dalam penelitian ini dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kecerdasan emosional berpengaruh positif pada tingkat pemahaman akuntansi serta perilaku belajar memoderasi pengaruh kecerdasan emosional pada tingkat pemahaman akuntansi.Kata kunci: pemahaman akuntansi
Pengaruh Sistem Informasi Akuntansi, Insentif, dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Kimia Farma Apotek Unit Bisnis Denpasar Ni Kadek Bagiani; Komang Krishna Yogantara; Gde Herry Sugiarto Asana
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5023

Abstract

Abstrac: The purpose of this research is to determine the influence of accounting information systems, incentives and work motivation on employee performance with the object PT KFA Denpasar. The research method used is a quantitative method with Purposive Sampling sampling technique. The total sample was 190 employees. This research uses multiple linear regression analysis using SPSS 23.00 tools. The results of the research show that (1) the accounting information system partially has a positive effect on employee performance at PT KFA Denpasar which is shown at a significance value of 0.027 which is smaller than 0.05, (2) the results of partial incentive testing have no effect on employee performance at PT KFA Denpasar (3) Test results on work motivation partially have a positive effect on employee performance at PT KFA Denpasar, (4) Accounting information systems, incentives and work motivation simultaneously have a significant effect on employee performance at PT KFA Denpasar. The influence of accounting information systems, incentives and work motivation on employee performance at PT KFA Denpasar is 21.3%, the remaining 78.7% is influenced by other variables not examined in the research. Keywords: Accounting Information Systems; Incentives; Work Motivation; Employee Performance
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.
Pengaruh Dukungan Manajemen Puncak, Partisipasi Pemakai, Pelatihan dan Pendidikan terhadap Kepuasan Pemakai Sistem Informasi Akuntansi (Studi Kasus pada LPK Monarch Bali) Aryaningsih, Ni Putu Ayu; Dewi , Tiara Kusuma; Yogantara, Komang Krishna
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 23 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.23.1.2024.109-120

Abstract

Accounting Information System is a system designed to collect and display accounting information so that accountants and company executives can make the right decisions. These systems are considered an important component of financial offices around the world, most of which are software-based and can be implemented as part of a company's information technology solution. This research aims to determine the influence of top management support variables, user participation, training and education programs on user satisfaction of accounting information systems. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted at LPK Monarch Bali. The sample in this study amounted to 40 samples. Samples were taken from the population based on a purposive sampling approach. Furthermore, after the data was collected, data analysis was carried out in the form of descriptive analysis and statistical analysis. The results of this research state that top management support has a positive and significant effect on the satisfaction of users of the Monarch Bali job training institute (LPK) accounting information system. The participation of users of the accounting information system has a positive and significant effect on the satisfaction of users of the accounting information system of the Monarch Bali Job Training Institute (LPK). Training and education programs have a positive and significant effect on user satisfaction of the Monarch Bali job training institute (LPK) accounting information system.
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