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Komang Krishna Yogantara
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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 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS)" : 6 Documents clear
SISTEM INFORMASI ENTERPRISE PADA BALI ETAWA FARM Pande Made Widiarjaya WD; I Gede Juliana Eka Putra; I Nyoman Yudi Anggara Wijaya
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.22

Abstract

Information technology has developed in various fields of life. Along with these developments, technology also plays a very important role in agriculture and animal husbandry. However, the Bali Etawa Farm company has not utilized information technology so that in carrying out its business processes there are obstacles. One of the obstacles facing Bali Etawa Farm today is that the existing processes are not yet integrated, both in terms of production, sales and warehouse processes. With these problems, it is necessary to create an Enterprise Information System to integrate all processes in Bali Etawa Farm. The research method used in this research is the waterfall method which is also called the classic life cycle and data collection is interviews, observation and documentation at Bali Etawa Farm. Based on the results of data collection, the constraints and flow of business processes that exist at Bali Etawa Farm are identified. From these results, a system design, database design and interface design are made, from these designs then poured into the coding to make the system, after the system is completed, the system will be tested. The results of system testing are as expected so that the enterprise information system has been successfully created.
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR , TAHUN 2014-2018 Alphonsius Umbu Manja; Eka Putri Suryantari
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.23

Abstract

This study aims to determine how the influence of asset structure, profitability, company size, and liquidity on capital structure partially or simultaneously. The data used in this study were taken from financial reports that can be accessed on the Indonesia Stock Exchange (IDX) or www.idx.co.id and their respective websites from the manufacturing companies in the cosmetics and household equipment< subsector. Sampling uses a purposive sampling technique and gets the results of 5 company samples that fit the research criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially the asset structure has no significant effect on the capital structure with the calculated T calculation value of 1.664, and a significant value of 0.112, profitability has a significant effect on the capital structure with the calculation result of the calculated T value of -3.720 and a significant value of 0.001, company size has a significant effect on capital structure with the calculated T value of - 2,950 and a significant value of 0.008, and the liquidity has a significant effect on the capital structure with a calculated T value of -8,082 and a significance value of 0,000. While the simultaneous structure of assets, profitability, company size, and liquidity have significant effect on capital structure with the calculated F calculation of 34.620 and a significant value of 0.000.
STRATEGI PEMASARAN WEDDING PACKAGES PADA MY WEDDING ORGANIZER Ni Nyoman Wulan Antari; Riza Wulandari
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.24

Abstract

In developing a business in the field of marriage, My Wedding Organizer has designed several wedding packages for brides who want a party that is only attended by a few people (privacy). By working with several reception venues and several other wedding organizers, My wedding organizer has succeeded in making customers feel satisfied with the wedding packages offered. However, in 2019 My Wedding Organizer was not able to achieve the expected target, thus we conducted research aimed at increasing sales of wedding packages on My Wedding Organizer by making a strategy formulation by analyzing the marketing mix of 7P services consisting of products and services, prices, channels. / place of distribution, promotion, people, facilities (physical evidence) and processes based on a SWOT analysis. Based on the research of this study in increase of sales of wedding packages which decreased especially in 2019, namely the creation of a new strategy formulation is based on the SWOT analysis 7P. The conclusions of the study are based on the marketing mix by creating a SWOT matrix, from strategy SO, WO, ST and WT in strategy formulation it can be based on the 7P include product, price, distribution channels / place, promotion, people, processes, and the physical evidence. It is recommended to use the hotel management corporate strategy formulation and business unit strategy formulation, with the wedding venue evaluate and innovate to create a new wedding packages to explore creativity in the promotional aspect of wedding.
PERAN AUDIT FEE, JASA NON AUDIT, LAMA HUBUNGAN AUDIT DAN UKURAN KAP TERHADAP INDEPENDENSI AUDITOR Gde Herry Sugiarto Asana; Komang Krishna Yogantara
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.25

Abstract

Independence is a free mental attitude and is not controlled by other parties as well as the honesty of Auditors in consideration, formulating and expressing opinions. The purpose of this research is to obtain empirical evidence of the influence of Audit Fee, Non-audit services, old audit relations and size of public accountant office on the Independence of Auditors. The population of this research is the Auditor of the public Accountant office registered in the IAPI Directory in 2019. Data collection is performed using questionnaires. The number of samples in this study was 66 respondents using the purposive Sampling method with the criteria of auditors working at least 1 year. The data analysis technique used was multiple linear regression with the help of SPSS version 25.0 program. The results showed that (1) the Audit Fee significantly affects the independence of the Auditor, (2) Non-Audit services have no significant effect on the independence of the Auditor, (3) The length of the audit relationship has significant effect on the independence of the Auditor, (4) The size of the public Accountant Office has no significant effect on the independence of Auditors. (5) Audit Fee, Non-Audit services, length of audit relationship and size of public accountant office simultaneously have significant effect on the independence of Auditors. Thus, to enhance or maintain independence, auditors should avoid variables that can affect independence.
EFEKTIFITAS E–FILING TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN TINGKAT KEAMANAN DAN KERAHASIAAN SEBAGAI VARIABEL MODERASI: Studi Empiris Pada Kantor Pelayanan Pajak Pratama Badung Utara I Ketut Yudana Adi
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.26

Abstract

This study discusses the influence the effectiveness of e-filing to Increase TaxpayerCompliance with Level of Security and Privacy as a variable Moderation on KPP Pratama Badung Utara. The data in this study was obtained from questionnaires distributed to taxpayers using random sampling method. Respondents were used in this study as many as 98 respondents. Hypothesis test used is simple linear regression and Moderated Regression Analysis. The results of this study indicate hat (1) the effectiveness of e-filing and significant positive effect on the Improvement of Taxpayer Compliance. This is proved by simple linear regression analysis obtained showed the value of R Square of 0.135. (2) Security and confidentiality can moderate (strengthen) influence the effectiveness of e-filing to increase compliance individual taxpayers registered in KPP Pratama Badung Utara. This is evidenced through the analysis performed using Moderated Regression Analysis technique that provides value R square of 0.416.
FAKTOR FAKTOR YANG MEMPENGARUHI PENDAPATAN UMKM PANDAN WANGI DI DESA TUMBAKBAYUH KECAMATAN MENGWI KABUPATEN BADUNG I Made Hary Kusmawan; Ni Putu Juniari
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (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.v2i1.31

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of a country's economy. This important role has encouraged many countries including Indonesia to continue to strive to develop MSMEs. The objectives of this study were(1) To determine whether the length of business had a partial effect on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency, (2) To determine whether the number of workers had a partial effect on the income of Pandan Wangi MSMEs in the Village. Tumbakbayuh, Mengwi District, Badung Regency, and (3) To find out whether the length of effort and the number of workers have a simultaneous effect on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency. The samples in this study were all Pandan Wangi SMEs in Tumbakbayuh Village, Mengwi District, Badung Regency using the saturated sample method, with the analysis technique using multiple linear regression. Based on the results of the analysis of the length of business, it has a partial effect on the income of SMEs Pandan Wangi in Tumbakbayuh Village, Mengwi District, Badung Regency, because the t-count value is greater than the t-table value or the -t-count value is smaller than the -t table value, the number of workers has a partial effect. on the income of Pandan Wangi MSMEs in Tumbakbayuh Village, Mengwi District, Badung Regency, because the t count value is greater than the t table value or the -t count value is smaller than the -t table value, the length of business and the number of workers have a simultaneous effect on the income of MSMEs Pandan Wangi in Tumbakbayuh Village, Mengwi District, Badung Regency, because the calculated F value is greater than the F table value.

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