cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Komang Krishna Yogantara
Contact Email
publikasi@triatmamulya.ac.id
Phone
+628113809707
Journal Mail Official
publikasi@triatmamulya.ac.id
Editorial Address
Jl. Kubu Gunung, Tegal Jaya, Dalung, Kuta Utara, Badung, Bali 80361
Location
Kab. badung,
Bali
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 69 Documents
 1   2   3   4   5 
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.
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.
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.
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.

Page 2 of 7 | Total Record : 69

 1   2   3   4   5 

Filter by Year

2019 2024


Reset
Filter By Issues
All Issue Vol. 5 No. 2 (2024): Journal of Applied Management and Accounting Science (JAMAS) Vol. 5 No. 1 (2023): Journal of Applied Management and Accounting Science (JAMAS) Vol. 4 No. 2 (2023): Journal of Applied Management and Accounting Science (JAMAS) Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS) Vol. 3 No. 2 (2022): Journal of Applied Management and Accounting Science (JAMAS) Vol. 3 No. 1 (2021): Journal of Applied Management and Accounting Science (JAMAS) Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS) Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)