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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 7 Documents
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Search results for , issue "Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS)" : 7 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR Putu Wenny Saitri
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.55

Abstract

Tax is a taxpayer contribution to the state owed by every person and entity that is coercive. To achieve this, the role of citizens is very important in contributing to paying taxes to increase state revenue. This research aims to test and obtain empirical evidence of the influence of taxpayer awareness, trust in government, tax knowledge, application of e-filing and tax sanctions on the compliance of individual taxpayers in KPP Pratama Gianyar. The population of this study is all taxpayers registered with KPP Pratama Gianyar. The sample in the study was as many as 100 private taxpayers determined based on accidental sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results showed that the variable application of e-filing had a positive effect on taxpayer compliance. While taxpayer awareness, trust in government, tax knowledge and tax sanctions have no effect on taxpayer compliance in KPP Pratama Gianyar. Further research is expected to develop this research by increasing the number of samples and using other variables that have an influence on taxpayer compliance such as the use of e-billing systems.
PENGELOLAAN DESA WISATA PENGELIPURAN DENGAN KONSEP GREEN ECONOMY BERBASIS MASYARAKAT LOKAL DI ERA PANDEMI COVID-19 Putu Agus Prayogi; I Putu Bagus Suthanaya; Ni Luh Komang Julyanti Paramita Sari
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.56

Abstract

The COVID-19 pandemic has had a huge impact on the tourism industry. The very high decrease in the number of tourist visits has caused many businesses in the tourism sector to close their businesses, including tourist villages. As one of the tourist villages in Bali, the Penglipuran Tourism Village is also affected by the COVID-19 pandemic. The management of Penglipuran Tourism Village has implemented the Green Economy concept. Where the application of the Green Economy concept can be seen from the tourism products offered are environmentally friendly products such as traditional houses that still utilize natural materials (bamboo trees), the souvenirs offered are processed products from agricultural and plantation products. The natural condition and clean and natural village environment is also a form of implementing the Green Economy concept which aims to preserve the environment. In its management, Penglipuran Tourism Village has involved the community starting from the planning, implementation and evaluation stages. It can be seen that pokdarwisa as a management institution is an institution established by the traditional village and the department where its members come from
ANALISIS KEBERHASILAN USAHA MIKRO KECIL MENENGAH: Studi Kasus UMKM di Kecamatan Denpasar Utara Ni Putu Lisa Ernawatiningsih; I Putu Edy Arizona
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.57

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) are an important part of the economy of a country or a region, including in Indonesia. The priority of national economic development in Indonesia is UMKM. The success of the business shows a situation that is better / superior than in the previous period. Three factors that affect the performance of small businesses, especially for new businesses according to the level of influence. These factors are industry structure, business strategy, and entrepreneurial characteristics. This study aims to determine the effect of entrepreneurial characteristics, business capital, marketing strategy, and self efficacy on business success in Usaha Mikro Kecil dan Menengah (UMKM) in North Denpasar District. The population of this study was 11,069 UMKM in the entire North Denpasar District. The sample calculation method was carried out using the slovin method with a sample of 100 UMKM. The sampling method is proportional random sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the characteristics of entrepreneurship, business capital, and marketing strategy have a positive effect on business success. Meanwhile, self efficacy have no effect on business success.
REALISASI PENERIMAAN PAJAK RESTORAN DITINJAU DARI ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DI KABUPATEN BADUNG Gde Herry Sugiarto Asana; Ni Made Christine Dwiyanti; Ni Kadek Liang Nanda Lestari
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.58

Abstract

The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN Ni Luh Gde Novitasari; Ni Wayan Juli Martani
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.59

Abstract

This study aims to analyze that effect of audit quality, firm size, earnings management, financial distress and audit committee on integrity of the financial statements. Thisstudy is located in banking companies listed on the Indonesia Stock Exchange during 2018-2020. By using purposive sampling, this study resulting 23 companies and 69 research observation as a sample. Research data was analyzed by using multiple linear regression analysis. The results of this study show that auditquality has a positive effect on the integrity of financial statements, financial distress has a negative effect on the integrity of financial statements, while company size, earnings managementand audit committee have no effect on the integrity of financial statements.
PENGARUH KOMPENSASI, MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR SIPIL NEGARA DI KPP PRATAMA LAMONGAN Novena Margaretta; Woro Utari; Subijanto
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.60

Abstract

This study aims to determine the effect of compensation, work motivation and leadership style on the performance of the State Civil Apparatus at KPP Pratama Lamongan and the most dominant factors in influencing employee performance are Leadership Style and compensation. In this study, the research population refers to all employees of KPP Pratama Lamongan and samples taken are 64 respondents from a total of 76 respondents due to damage or defects in sampling. This study uses multiple linear regression analysis techniques. Based on the results of the study, the following regression equation was obtained:Y = α + β1 X1 + β2 X2 + β3 X3 + e. Based on statistical analysis, the indicators in this study are valid and reliable. In the classical assumption test, the regression model is normally distributed. In this study, the variable that has the greatest influence is compensation with a regression coefficient of 0.529; work motivation variable with a regression coefficient of -0.096; and leadership style with a regression coefficient of 0.436.
EFEK INOVASI TERHADAP KINERJA USAHA KECIL DAN MENENGAH I Nengah Aristana; Made Christin Dwitrayani; Ni Made Ernila Junipisa; I Ketut Eli Sumerta
Journal of Applied Management and Accounting Science Vol. 3 No. 2 (2022): 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.v3i2.61

Abstract

The development of the economy in Indonesia cannot be separated from the participation of small and medium enterprises (SMEs), while the form of interaction between SMEs is seen by their participation as providers of employment and their contribution to gross domestic product. The purpose of this study is to analyze the effect of product innovation, process innovation, and management innovation on performance. Measuring the effect of innovation on performance and which indicator variables have an effect on performance. This study used a quantitative approach by involving 262 SMEs as a sample. The multiple linear regression analysis techniques with the SPSS 21 program were used to answer the hypothesis. The results obtained are product innovation that has a significant positive effect on performance, process innovation has a positive and insignificant effect on performance and management innovation has a significant negative effect on performance. The magnitude of the influence of the variable product innovation, innovation process, and management innovation on performance is still in a low category of 5.6% and the innovation variable has a dominant effect on the performance of SMEs.

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