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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 69 Documents
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PENGARUH PROFESIONALISME PADA PERTIMBANGAN TINGKAT MATERIALITAS DENGAN ETIKA PROFESI DAN KREDIBILITAS KLIEN SEBAGAI PEMODERASI Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.34

Abstract

The aim purposes of this research to find empirical proof about the influence of profesionalism to materiality judegement and the influence of professional ethics and client credibility as moderating variables. Saturated sample method as the technique sampling. Data collection was done using questionnaires and dedicated to 86 auditors. Sample collections techniques use saturated samples. The number of respondents who filled out and returned the questionnaire in this study were 74 people. The analysis technique used in this study is Moderated Regression Analysis. The instruments have been examined for its validity and reliability. The model also has passed the classical assumptions of regression analysis. The result show that: (1) profesional ethics as moderating variable can’t moderate the inffluence of profesionalism to materiality judgement;and (2) credibility client as moderating variable can moderate the inffluence of profesionalism to materiality judgement.
ANALISIS PENGARUH LINGKUNGAN KERJA, KOMUNIKASI DAN FASILITAS KERJA TERHADAP SEMANGAT KERJA PEGAWAI KANTOR PERTANAHAN KABUPATEN PONOROGO Yuswa Dolar Tri Sendik Aksa; Woro Utari; Mei Indrawati
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.37

Abstract

The purpose of this study was to describe the work environment, communication, work facilities, and morale at the Ponorogo Regency Land Office, to determine and analyze the influence of work environment, communication and work facilities on employee morale of the Ponorogo Regency Land Office. The population in this study were 93 employees of the Ponorogo Regency Land Office. The number of samples used in this study were 93 people. The data collection techniques used were questionnaires and documentation. The data analysis technique used Multiple Linear Regression. Based on the research results, it can be seen that the variables of communication, work facilities and morale in the Ponorogo Regency Land Office are in good categories, only work environment variables are in the good enough category. Work environment, communication and work facilities have a significant effect on the morale of employees of the Ponorogo Regency Land Office.
PENGARUH LINGKUNGAN KERJA, MOTIVASI DAN KOMPETENSI TERHADAP KINERJA PEGAWAI KANTOR PERTANAHAN KABUPATEN PONOROGO Woody Jauhari Rosyid; Nugroho Mardi W; C. Sri Hartati
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.38

Abstract

This study aims to describe the work environment, motivation, competence and performance of employees in the Ponorogo Regency Land Office. To analyze the influence of the work environment on employee performance. To analyze the influence of motivation on employee performance. To analyze the influence of competence on employee performance. The population in this study were all employees in the Land Office of Ponorogo Regency as many as 93 people. A sample of 93 people with a sampling technique using a type of non-probability sampling, namely total sampling (census). Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression. The results obtained from this study are the work environment is in a fairly good category, work motivation, competence and employee performance are in good categories. The work environment has a significant effect on employee performance in the Ponorogo Regency Land Office. Work motivation does not have a significant effect on employee performance in the Ponorogo Regency Land Office. Competence has a significant effect on employee performance in the Ponorogo Regency Land Office.
PENGARUH KEPEMIMPINAN, KOMUNIKASI DAN PEMBERIAN REWARD TERHADAP KINERJA PEGAWAI BADAN KOORDINASI WILAYAH II BOJONEGORO PEMPROV JATIM MELALUI MOTIVASI KERJA Eko Wahyu Hidayat Udjut Saputra; Mei Indrawati; Woro Utari
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.39

Abstract

The purpose of this study was to describe the leadership, communication, reward, work motivation and performance of employees in the Bojonegoro Regional Coordinating Board for the East Java Provincial Government. To determine and analyze the influence of leadership, communication, reward on motivation. The influence of leadership, communication, reward, motivation on performance. The influence of leadership, communication and reward on performance through motivation. The population in this study were employees of the Regional Coordinating Board II of Bojonegoro, East Java Provincial Government, amounting to 34 people with a sample of 33 people. Data collection techniques using questionnaires and documentation. The data analysis technique used path analysis. The results of the study can be explained that the performance of employees is in very good condition, while for work motivation, leadership, communication and reward are in good condition. Leadership and giving rewards do not have a significant effect on motivation. Communication has a significant effect on motivation. Leadership, communication and motivation have a significant effect on performance. Rewards do not have a significant effect on performance. Leadership and rewarding do not have a significant effect on performance through motivation. Communication has a significant effect on performance through motivation.
IMPLIKASI MEKANISMECORPORATE GOVERNANCE, LEVERAGE, AUDIT TENURE DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN Ida Ayu Ratih Manuari; Ni Luh Nyoman Sherina Devi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.40

Abstract

Financial reports are used by entities to convey financial conditions tostakeholders. Financial reports are expected to have integrity, which means that they have truthful and reliable information.This study aims to analyze the effect of corporate governance mechanisms, leverage, audit tenure and audit quality on the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange.The sample was selected using a purposive sampling method. The data analysis technique used is multiple linear regression. The results showed that institutional ownership, managerial ownership, independent commissioners, and audit committee had no effect on the integrity of financial statements. Leverage and audit tenure were found to have a negative effect, and audit quality has a positive effect on the integrity of financial statements.Therefore, companies are expected to pay attention to the level of leverage ratios and audit services, thus the level of integrity of financial statements can always be improved.
MODERASI INFLASI PADA PENGARUH DIVIDEND PAYOUT RATIO (DPR) DAN RETURN ON EQUITY (ROE) TERHADAP RETURN SAHAM Ni Nyoman Sri Rahayu Trisna Dewi
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.41

Abstract

Investors definitely expect a high return on the investment made. To obtain a high return, investors need to analyze the investment they are making. The analysis carried out can be a fundamental analysis that assesses the company's financial capacity by looking at financial reports. Fundamental analysis can be done by assessing the DPR and ROE produced by the company. Apart from fundamental analysis, investors also need to pay attention to macro factors such as inflation that can affect their investment. This study aims to determine the effect of DPR and ROE partially on stock returns and to determine the moderation of inflation in each of the effects of DPR and ROE on stock returns. The object of this research are companies listed on the LQ45 index for the 2018-2019 period. The sample method used was purposive sampling in order to obtain a sample size of 40 samples. The data analysis technique used moderate regression analysis. The results showed that the DPR did not have a significant effect on stock returns while ROE had a positive and significant effect on stock returns. The results also show that inflation does not moderate the respective effects of DPR and ROE on stock returns.
MINAT INVESTASI MAHASISWA DI PASAR MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Komang Krishna Yogantara
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): 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.v2i2.42

Abstract

The purpose of this study is to determine the effect of investment motivation on student investment interest, to determine the effect of investment knowledge on student investment interest, to determine the effect of minimum investment capital on student interest. The population in this study were 192 students of the Accounting Study Program, Faculty of Business & Social Humanities, Triatma Mulya University in the 2019/2020 academic year. The sampling method was purposive sampling. The number of samples obtained was 156 samples. The test instruments were analyzed using validity and reliability tests. The data analysis technique used is the classical assumption test, multiple linear regression test, t test and F test. The results of this study are that investment motivation (X1) has a positive effect on student investment interest, investment knowledge (X2) has a positive effect on student investment interest. , the minimum investment capital (X3) has a negative effect on student investment interest.
PENGARUH BUDAYA ORGANISASI DAN KEPUASAN KERJA PADA KINERJA MELALUI SEMANGAT KERJA PEGAWAI PADA KANTOR DESA SE KECAMATAN RANGSANG PESISIR Ardianto; Indra Prasetyo; Mei Indrawati
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): 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.v3i1.44

Abstract

he purpose of this study was to describe the conditions of organizational culture, job satisfaction, work morale, and employee performance at the Village Office in Rangsang Pesisir District. To determine the effect of organizational culture and job satisfaction on employee performance through morale in the Village Offices in Rangsang Pesisir District. The approach in this research is a quantitative approach. The population in this study were all Village Office Employees in Rangsang Pesisir District. The sample in this study was 94 people consisting of employees in 11 villages in Rangsang Pesisir District. Data collection with questionnaires and documentation and data analysis methods by testing the validity and reliability and using path analysi. The results showed that organizational culture, job satisfaction, morale, and performance of Village Office Employees in Rangsang Pesisir District were all in good condition. Organizational culture and job satisfaction have a significant effect on both work enthusiasm and employee performance. work spirit also has a significant influence on employee performance. organizational culture and job satisfaction have a significant effect on employee performance through morale.
MENU ENGINEERING SEBAGAI STRATEGI PENETAPAN PRODUK MAKANAN DALAM MENGHADAPI TATANAN KEHIDUPAN BARU DI KORI RESTAURANT & BAR KUTA - BALI Bagus Putu Ekadharma Susila; Surya Nugraha
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): 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.v3i1.45

Abstract

This study aims to analyze the menus at Kori Restaurant & Bar, Kuta - Bali in the period June - December 2019. The results of this analysis are one of the references in determining food products in facing the new order of life during the covid19 pandemic. The results of the menu analysis showed that the appetizer group (appetizer) with the category of plowhorse as many as 3 items, 4 items star, 2 items of dog and 1 item of puzzel. The menu in the salad dish group with the plowhorse category is 2 items, the star is 3 items and the puzzle is 1 item. The menu in the soup (soup) group with the category of plowhorse, star and dog each has 1 item. Main course menu (main dish) in the International sub-group with 2 items of plowhorse, 15 items of star, 2 items of dog and 1 item of puzzle. Hamburger sub-group with 1 item plowhorse category, 2 star items and 1 item puzzle. Main Course from Bali sub-group with 4 items plowhorse category, 3 star items, 1 dog item and 2 puzzle items. Menu in the dessert group with 2 items of plowhorse category, 6 star items, 1 item of dog and puzzle each. The decisions and follow-ups that will be taken are maintaining the menu, changing menu prices, improving
PENGARUH PROMOSI DAN SERVICESCAPE TERHADAP KEPUTUSAN MENGINAP MELALUI CITRA MEREK DI ELROYALE HOTEL BANYUWANGI PADA MASA PANDEMI Christina Natalia Putri Subroto; Theresia Pradiani; Fathorrahman
Journal of Applied Management and Accounting Science Vol. 3 No. 1 (2021): 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.v3i1.46

Abstract

During this Pandemic Covid 19 situation, the competition in the hotel industry becomes more competitive. The niche market especially in this industry become smaller and tighter. Thus, the hotel businesses have to be more aware with all the factors than can affect the customer to do the purchase decision to keep their sustainability and to win the competition. Some of the important factors that can affect the consumer decision are promotion, servicescape and brand image. The study was conducted to find out the influence of promotion and servicescape of stay decisions through of brand image at El Royale Hotel Banyuwangi. This research uses a type of quantitive research with path analysis as the method. The tool that was used by the researcher is IBM SPSS 26. The population of this study is the visitors who stay at El Royale Hotel Banyuwangi, with the number of samples used are 100 based on Slovin Formula and taken by purposive sampling technique.The sampling’s criteria that are used in this research are the guests above 17 years old, and the guest who act as a decision maker. The result of this study is show that (1) partially promotion and servicescape affect the brand image positively and significantly. (2) partially promotion, servicescape and brand image affect the stay decision positively and significantly. (3) Brand image able to mediate the influence of promotion to stay decision. (4) Brand image is not able to mediate the influence of servicescape to stay decision.

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