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Komang Krishna Yogantara
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publikasi@triatmamulya.ac.id
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INDONESIA
Journal of Applied Management and Accounting Science (JAMAS)
Published by Universitas Triatma Mulya
ISSN : -     EISSN : 27162753     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Applied Management and Accounting Science (JAMAS) merupakan e-Journal yang diterbitkan dua kali dalam setahun untuk mengakomodir para peneliti dalam mempublikasikan hasil penelitian khususnya bidang manajemen dan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
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Search results for , issue "Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)" : 7 Documents clear
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Ni Nyoman Yuningsih; Ni Luh Gde Novitasari
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.14

Abstract

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.
PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 Ni Kadek Ida Pratiwi; Putu Wenny Saitri
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.16

Abstract

Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio
INDENTIFIKASI HIGH PERFORMANCE WORK SYSTEM I Nengah Aristana; I Wayan Arta Artana
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.17

Abstract

The development of the business world now requires all forms of business including cooperatives to do various ways to increase productivity and performance. One of the efforts in increasing productivity and performance is by building a high-performance work system. The purpose of this research is to find out the high performance work system in cooperatives. The number of respondents was 132 respondents with factor analysis analysis techniques. From the results of the analysis conducted found three factors as determinants of high performance work systems, namely the method of task delegation, internal planning and motivation.
FAKTOR PENENTU TINGKAT PEMAHAMAN AKUNTANSI Komang Krishna Yogantara
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.18

Abstract

This study aims to examine the effect of lectures while working, learning behavior and emotional intelligence on the level of understanding of regular afternoon accounting students of accounting study programs at Triatma Mulya University. The dependent variable in this research is accounting understanding (Y). While the independent variables in this study are lectures while working (X1), learning behavior (X2) and emotional intelligence (X3). The population in this study were all regular evening students of the 2016-2019 accounting study program who are still active at Triatma Mulya University. The sample in this study was selected by purposive sampling method and obtained a sample of 96 students. The research method used is quantitative research and for data analysis using multiple regression analysis. The results of the study stated that lecture while working had a positive effect on accounting understanding, seen from the X1 significance value of 0,000. The positive influence between lectures while working with the level of understanding of accounting identifies that students who are active in carrying out two activities at once, namely lecturing and working together and supporting each other. Furthermore, learning behavior has a positive effect on accounting understanding, seen from the X2 significance value of 0,000. This indicates that the better the student's learning behavior, the better the level of understanding of the student's accounting. While emotional intelligence also has a positive effect on accounting understanding, it can be seen from the X3 significance value of 0.002. This emotional intelligence shows that someone who is able to control his emotional intelligence well, then understanding accounting will also increase.
PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR I Putu Agus Atmaja Negara
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.20

Abstract

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence. The population in this study were all auditors in KAP throughout the Province of Bali. Samples were selected by purposive sampling method with the criteria that experienced auditors working at KAP at least one year, at least have done one audit assignment, and KAP is still active. The hypothesis was tested by multiple linear regression analysis. The results of this study indicate that management interventions and pseudo auditor rotation have a negative effect on auditor independence, while audit fees perception have a positive effect on auditor independence. This shows that the higher the audit fee, the auditor's independence will also increase.
MANAJEMEN PASAR TRADISIONAL BERBASIS WEB DI KABUPATEN JEMBRANA I Gusti Putu Suwiarta Aquariawan
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.21

Abstract

Traditional markets play a very important role in the economic activities of the community, especially for sellers of products of basic necessities produced by small and medium-sized and micro economic actors. The development of information technology as we know it is growing rapidly. It would be very beneficial if the Jembrana district government could take advantage of the current information technology to support the data and information needs of traditional markets in the Jembrana district. This study provides a solution for data processing and information on traditional markets in Jembrana district, namely the traditional web-based market management. With this system, it is hoped that Market Managers in Jembrana Regency can manage and manage the market more professionally with the help of information technology. In addition, this system also serves as information about traditional markets to the public consisting of market location map information, the latest information on market PDs, as well as information on price updates of goods from each market PD in all Jembrana district.
PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM, KESADARAN DAN PEMAHAMAN PERPAJAKANTERHADAP KEWAJIBAN MEMBAYAR PAJAK: Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara I Ketut Yudana Adi
Journal of Applied Management and Accounting Science Vol. 1 No. 2 (2020): 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.v1i2.27

Abstract

This study discusses the Influence of Self Assessment System Implementation, Awareness and Understanding of Tax Liability on Paying Taxes On KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers registered in KPP Pratama Badung Utara using probability sampling methods. Respondents were used in this study were 98 responden.Uji hypothesis is used multiple linear regression equation Y = -7.874 - 0.083X1 + 0,522X2 - 0.048X3 + é where partial awareness of taxation affect the obligation to pay taxes is indicated by the level of Sig. 0.002 <0.05, while the self-assessment system and partial understanding of taxation does not affect the obligation to pay taxes, this is indicated by the level of Sig. respectively - variable massing 0.076> 0.05 and 0.759> 0.05, but simultaneously, self-assessment system, awareness and understanding of taxation positive and significant effect on the obligation to pay taxes, this is indicated by the level Sig.0.000 <0.05.

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