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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
Laras Oktaviani
Universitas Triatma Mulya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.103 KB) | DOI: 10.51713/jarac.v3i2.60

Abstract

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

Abstract

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 KUALITAS PELAYANAN, HARGA DAN PROMOSI TERHADAP KEPUASAN KONSUMEN PADA TOKO DESTAR ASLI BALI DI TABANAN I Komang Gede Sugita Prameswara; Ni Made Hartini; Laras Oktaviani
Journal Research of Management Vol. 4 No. 2 (2023): Journal Research of Management (JARMA)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.v4i2.100

Abstract

This research is motivated by the phenomenon of consumer satisfaction (Y) at the Destar Asli Bali Store. This study aims to analyze and prove the effect of service quality (X1), price (X2), and promotion (X3) on consumer satisfaction (Y) at Destar Asli Bali Store. This study uses quantitative methods. The sample technique used is purposive sampling technique. The number of respondents used is 100 consumers. Multiple linear regression analysis using SPSS software version 24. The regression equation obtained: Y = 6.392 + 0.232X1 + 0.219X2 + 0.121X3. The results of this study indicate that: First, service quality has a positive effect on customer satisfaction (Y) at the Destar Asli Bali Store. Second, the price has a positive effect on consumer satisfaction (Y) at the Destar Asli Bali Shop. Third, promotion has a positive effect on consumer satisfaction (Y) at the fourth Destar Asli Bali Store, the data used proves service quality (X1), price (X2), and promotion (X3), which together have a positive and significant effect on satisfaction. consumer (Y) at the Destar Asli Bali Store. Fifth, the magnitude of the influence contributed by the quality of service, price, and promotion on consumer satisfaction (Y) at Destar Asli Bali Store is 18.4%.
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

Abstract

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 KEADILAN DISTRIBUTIF, INTERAKSIONAL DAN PROSEDURAL TERHADAP BUDGETARY SLACK HOTEL BINTANG LIMA DI BADUNG Wahyuni, Ni Luh Eka; Asana, Gde Herry Sugiarto; Oktaviani, Laras
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.v5i2.113

Abstract

Based on the profit and loss report for Hotel The report also shows that budgeted expenses are higher than income, this can also trigger budgetary slack. There are several factors that influence budgetary slack, one of which is the dimension of justicei which consistss of idistributive ijustice, interactonal justice, procedur justice where if this dimension of justice is implemented well and appropriately it will reduces the occurrences of budgetary slack. The aim of this research is to determin and analyse: (1) the influence of distributive justice on budgetary slack; (2) the influence of interactional justice on budgetary slack; (3) the influence of procedural justice on budgetary slack. The sort of examination is quantitative exploration. 158 employees participated in this study's survey. Primari data are the kind of data used. The questionnaires is used for data collection. Multiple linear regression is the method used in the data analysis. The results of the research conclude that distributive justice, interactional justice n procedural justice have a significant effect on budgetary slack in five star hotels in Badung. Based on the regression coefficient value obtained, it is negative, indicating that there is a negative influence between the variables of distributive justice, interactional justice n proceduraly justicei on budgetarys slack in five star hotels in Badung. The extent of the influence of the variables distributive justice, interactional justice, and procedural justice on Budgetary Slack is 25.5%, and 74.5% is influencei by factorss outsidei of this studys.
PENGARUH FINANCIAL LITERACY DAN FINANCIAL BEHAVIOR TERHADAP MINAT INVESTASI Ni Made Mustini; Tiara Kusuma Dewi; Laras Oktaviani
JUIMA : JURNAL ILMU MANAJEMEN Vol. 14 No. 1 (2024): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of Financial Literacy and Financial Behavior on investment interest. Investing is one way to manage finances. When someone is interested in investing, that person already has sufficient financial knowledge or literacy regarding current economic conditions and is supported by an attitude in managing finances well (Financial Behavior). This research is quantitative research with data collection methods using questionnaires distributed to 101 students of the accounting study program at Triatma Mulya University. This research was assisted by the SPSS 22 statistical tool. The results of this research show that Financial Literacy and Financial Behavior have a significant effect on investment interest and have a contribution of 81.6%, the remaining 18.4% is influenced by other variables not included in this research.
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

Abstract

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

Abstract

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.
PENGARUH KOMUNIKASI INTERNAL DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA PT. INDOMARCO PRISMATAMA CABANG BALI Katerina Dewi Ramadani; I Made Yudi Darmita; Laras Oktaviani
Journal Research of Management Vol. 5 No. 1 (2023): Journal Research of Management (JARMA)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarma.v5i1.110

Abstract

This study aims to determine and analyze the effect of internal communication and work discipline on employee performance at PT. Indomarco Prismatama Bali Branch. The sampling technique used in this study is Proportionate Stratified Random Sampling because it has members who are not homogeneous and proportionally stratified. The data collection technique used was a questionnaire distributed to 76 respondents. The analysis techniques in this study were descriptive analysis, validity and reliability tests, classic assumption tests, multiple linear regression tests, t-test analysis, and dominance/contribution tests (coefficient beta). Multiple linear regression analysis using SPSS 26 for windows software. The results of this study indicate that: Internal communication (X1) has a partially positive and significant effect on employee performance (Y) at PT. Indomarco Prismatama Bali Branch. Work discipline (X2) has a positive and significant effect partially on employee performance (Y) at PT. Indomarco Prismatama Bali Branch. Internal communication variable (X1) has a dominant influence of 0.414 on employee performance (Y) at PT. Indomarco Prismatama Bali Branch, because it has a larger value of standardized coefficients beta. The implication of this research is that the company is expected to pay close attention to internal communication and employee work discipline in order to improve employee performance at the company in the future.
THE CONTRIBUTION OF ENGLISH COMPETENCYON WORKING READINESS OF FOOD AND BEVERAGE PRODUCTSTUDENTS Tari, Nirmala; Dianita Safitri, Ni Putu; Oktaviani, Laras
Jurnal Manajemen Pelayanan Hotel Vol 4 No 2 (2020): Jurnal Manajemen Pelayanan Hotel
Publisher : Akademi Komunitas MAPINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37484/jmph.040206

Abstract

This research aims at knowing the contribution of English competency on working readiness of Food and Beverage Product students in Akademi Komunitas MAPINDO. This research applies the correlational research design. To run this research, 30 students were selected as sample taken from two classes, TB A and TB B. The data of English Competency were collected directly from English instructor report; and students’ readiness were collected by using a questionnaire with Likert scale. The obtained data were then analyzed by using Pearson Product Moment correlation and Multiple Regression with one predictor formulas. This research discovers that both partially and simultaneously there is a significant effect of English competency on working readiness of food and beverage product students in Akademi Komunitas MAPINDO. English is very important to improve the students’ readiness in working through the hospitality industry. For that reason, it is suggested for the campus to improve students’ English competency, to be hard workers. Keywords: English Competency and Working Readiness
Co-Authors Anak Agung Mayun Eka Dharma 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 Hartini Ni Made Mustini Ni Nyoman Sri Rahayu Trisna Dewi Ni Nyoman Wina Puspasari Ni Putu Dianita Safitri Ni Putu Dila Ristya Rahayu Nyoman Dantes Tari, Nirmala Tari, Nirmala Tari, Nirmala Tiara Kusuma Dewi Tiara Kusuma Dewi Wahyuni, Ni Luh Eka