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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 KOMITMEN, KEMAMPUAN DAN MOTIVASI TERHADAP PRESTASI KERJA APARAT KANTOR DESA SELAT AKAR KECAMATAN TASIK PUTRI PUYU Arifudin; Mei Indrawati; C. Sri Hartati
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.v3i1.47

Abstract

The target of this research is to provide an overview and analysis of the impact between commitment, ability and motivation on the work performance of the Selat Akar Village Office Apparatus, Tasik Putri Puyu District. The research approach is included in the quantitative research approach. The population is 31 officers from Selat Akar Village Office, Tasik Putri Puyu District and the number of samples is 30 people using census sampling technique. The method of collecting data is using questionnaires and documentation. The data analysis technique in this study used multiple linear regression analysis. The findings in the research found that the commitment and work ability of the officers were in fairly good condition, while the motivation and work performance of the officers at the Selat Akar Village Office were in good condition. There is no significant impact between ability on work performance while there is a significant impact between ability or motivation on work performance of the Selat Akar Village Office Apparatus, Tasik Putri Puyu District.
PENGARUH MOTIVASI KERJA TERHADAP SEMANGAT KERJA DAN KINERJA PEGAWAI DINAS PENDIDIKAN DAN KEBUDAYAAN KABUPATEN KEPULAUAN MERANTI Syaifuddin; 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.v3i1.48

Abstract

This research aims to analyze and test the impact of work motivation on employee morale, the impact of employee morale on employee performance, the impact of work motivation on employee performance, and the impact of work motivation on employee performance. This research is a type of research that uses an explanatory research model, this research has a quantitative approach using a population of 77 people with details of 32 civil servants and 45 non-civil servants and a sample of 76 people. The analytical method used in this research is path analysis. Based on the test findings, it shows that work motivation has a positive and significant effect on employee morale, employee work enthusiasm has a positive and significant impact on employee work results, work motivation has a positive and significant impact on performance. Work motivation has a positive and significant impact on employee performance through enthusiasm for work.
PERAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR DALAM MEMEDIASI PENGARUH KOMITMEN DAN KOMPETENSI TERHADAP KINERJA GURU: STUDI KASUS PADA SEKOLAH MENENGAH KEJURUAN PARIWISATA TRIATMA JAYA BADUNG Ni Nyoman Wulan Antari
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.v3i1.49

Abstract

This report aims to review the role of organizational citizenship behavior in mediate influence commitment and competence of the performance of school teacher at tourism triatma jaya badung. Respondents research are always 40 people permanent teachers smk tourism triatma jaya badung who has working period between one to more than ten years.The use writers all permanent teachers as respondents, and techniques analysis be used is partial least square (pls) with program assistance spss 18.0.The research results show that overall variable have an positive, but commitment teachers have an very small on performance, which is only 0.022 and t-statisticnya is only 0.139. Managerial implications this study the education administrators supposed to evaluate and improve the situation work comfortable so as to make permanent teachers bekomitmen to perform as much better than ever.
PENGARUH KUALITAS SDM, MOTIVASI KERJA, PEMANFAATAN SISTEM INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI PADA KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: Studi Empiris Pada SKPD Kabupaten Klungkung Komang Krishna Yogantara; Gde Herry Sugiarto Asana
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.v3i1.50

Abstract

The problem raised in this research is whether the quality of human resources (X1) has an effect on the quality of the financial statements (Y) of the local government of Klungkung Regency. Work motivation (X2) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The use of information systems (X3) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Internal control (X4) affects the quality of financial reports (Y) of the local government of Klungkung Regency. Organizational commitment (X5) affects the quality of financial reports (Y) of the local government of Klungkung Regency. The population in this research amounted to 80 people. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear analysis, F test, t test and analysis of determination. The results of the analysis show the regression model = 9.549 + 0.157X1 + 0.249X2 + 0.306X3 + 0.234X4 + 0.255X5 + e. The conclusions obtained are the quality of human resources, work motivation, utilization of information systems, internal control and organizational commitment have a positive and significant effect on the quality of financial reports.
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.

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