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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal Penelitian dan Evaluasi pendidikan PEDAGOGIA Jurnal Manajemen Pelayanan Hotel Journal of Applied Management and Accounting Science (JAMAS) Jurnal PkM (Pengabdian kepada Masyarakat) Journal Research of Accounting Journal Research of Management Balance : Jurnal Akuntansi dan Manajemen Jurnal Bisnis dan Pemasaran Digital Journal Research of Management

Laras Oktaviani

Universitas Triatma Mulya

Author-ID : 774175

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 26 Documents Claim Missing Document

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN DI UD. BALI SUNSRI CELUK SUKAWATI Ni Nyoman Wina Puspasari; Tiara Kusuma Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine how the influence of accounting information systems and internal control systems of employee performance. The population in this study are employees of UD. Bali Sunsri. Total samples that fill the questionnaire of this research amounted to 62 people consisting of employees who work by using accounting information system that is, manager, finance and cashier and without it like the silver smith and photografer. The results of this study indicate that the accounting information system, does not affect the performance of employees. While theinternal control affect the performance of employees . The data analysis is using Statistical Package for Sosial Science (SPSS). The results show that (1) internal control system has significant impact to employee work performance, (2) accounting information system has no significant impact to employee work performance, (3) accounting information system x internal control have posotive significant impact, to employess performanc

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 INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Komang Sutriasa Triafna; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The population in this research were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, amounting to 43 companies. In this research, the sampling technique was carried out using a purposive sampling method, with a total sample of 28 banking companies during 2017-2019. This research uses multiple linear regression analysis. The results of this research indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have no significant effect on company profitability. Meanwhile, Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Managerial Ownership, and Institutional Ownership have a positive and significant impact on the profitability of banking companies. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Institutional Ownership, and Managerial Ownership simultaneously have a positive and significant impact on the profitability of banking companies.

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.

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 PRODUK DOMESTIK BRUTO, SALES GROWTH, DAN INVENTORY TURNOVER TERHADAP RETURN ON ASSETS PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Anak Agung Mayun Eka Dharma; Ni Nyoman Sri Rahayu Trisna Dewi; 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.v5i1.107

The purpose of this study is to examine the effect of GDP, sales growth and inventory turnover on ROA. This research is a quantitative research. The population in this study were 45 companies and the sample technique used in this study was purposive sampling in order to obtain a total sample of 54 samples. The data analysis technique used is multiple linear regression analysis. The results of the analysis show that, (1) GDP has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange, (2) sales growth has an effect on ROA on consumer goods companies listed on the Indonesia Stock Exchange, (3) inventory turnover has an effect on ROA in consumer goods companies listed on the Indonesia Stock Exchange.

Co-Authors Anak Agung Mayun Eka Dharma Angelina Putu Debby Maharani Dewi, Ni Nyoman Sri Rahayu Trisna Gde Herry Sugiarto Asana I Komang Gede Sugita Prameswara I Putu Suyoga Dharma I Wayan Sadia Karta , Ni Luh Putu Agustini Katerina Dewi Ramadani Khisya Wulandari Komang Fridagustina Adnantara Komang Krishna Yogantara Komang Sutriasa Triafna Made Yudi Darmita Makur, Bertoldus Mulyawan, Ida Bagus Ade Putra Ni Komang Sariasih Ni Made Dwi Surya Rahayu Ni Made Fitria Rahayu Ni Made Hartini Ni Made Mustini Ni Nyoman Sri Rahayu Trisna Dewi Ni Nyoman Wina Puspasari Ni Putu Dianita Safitri Ni Putu Dila Ristya Rahayu Ni Putu Sukma Artadhi Sari Nyoman Dantes Saortua Marbun Tari, Nirmala Tari, Nirmala Tari, Nirmala Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyuni, Ni Luh Eka

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