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Journal Research of Accounting
Published by Universitas Triatma Mulya
ISSN : -     EISSN : 27163148     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya khususnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 84 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN UKM SEKTOR KULINER DI KOTA DENPASAR I Gusti Agung Krisna Lestari; Ni Putu Feby Devira Permanita
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.111

Abstract

Adapun tujuan penelitian ini untuk menganalisis pengaruh signifikan secara tidaklangsung upah, jam kerja, modal, dan pendidikan terhadap pendapatan melaluipenjualan pada UKM sektor Kuliner di Kota Denpasar. Hasilnya: 1) Upah danmodal berpengaruh positif dan signifikan terhadap jumlah penjualan 2) Jam kerjadan pendidikan berpengaruh positif tetapi tidak signifikan terhadap jumlahpenjualan. 3) Upah, modal dan jumlah penjualan berpengaruh positif dan signifikanterhadap pendapatan UKM sektor Kuliner Kota Denpasar. 4) Jam kerjaberpengaruh positif tetapi tidak signifikan terhadap pendapatan UKM sektorKuliner di Kota Denpasar. 5) Pendidikan berpengaruh negatif tidak signifikanterhadap pendapatan UKM sektor Kuliner di Kota Denpasar. 6) Upah dan modalsecara tidak langsung berpengaruh signifikan terhadap pendapatan UKM sektorKuliner di Kota Denpasar melalui jumlah penjualan. 7) Jam kerja dan pendidikansecara tidak langsung berpengaruh tidak signifikan terhadap pendapatan UKMsektor Kuliner Kota Denpasar melalui jumlah penjualan.
PERAN KREDIT DAN MODAL SENDIRI TERHADAP PENDAPATAN PETANI PADI DI KECAMATAN SUKAWATI KABUPATEN GIANYAR Made Theo Lamunas; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.112

Abstract

The agricultural sector in Bali likewise assumes a vital part in the development and economy of the Balinese people. Agriculture is expected to be able to create a source of income, a means for entrepreneurship, and has the potential to better the population's standard of living. At present there is a lack of distribution or access to capital which causes the scale of ownership of agricultural business actors to be small so that they cannot make efficiency in production and even have no effect on income. The motivation behind this study was to examine the job of credit and value in the pay of rice farmers in Sukawati sub-district, Gianyar regency. This examination is a sort of quantitative exploration using primary data. Techniques for information assortment utilizing interviews and questionnaires. The analytical tools used to process the data are different test techniques (paired sample test) and multiple linear regression. In light of the consequences of the examination and information examination, that's what it shows credit (X1) and equity (X2) play a positive role in the income of rice farmers. Credit for rice farmers will increase the value in the pay of rice farmers
PENGARUH KUALITAS SISTEM INFORMASI AKUNTANSI, KESESUAIAN TUGAS DAN EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KINERJA KARYAWAN DI PT PARAMITA BANINDO MAKMU Irmawati; Komang Krishna Yogantara; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.113

Abstract

Employee performance is an assessment that is carried out systematically. Employee performance is unique in that each worker is capable of doing their tasks to varying degrees. is the degree to which workers are able to make optimal use of information technology to boost productivity and efficiency when they're on the clock. Information systems can provide an overview of the achievement of targets from a pool of governed assets used to aggregate data from around the business and utilize it in a number of different contexts. PT Paramita Banindo Makmur was the site of this study. Primary data for this study came from surveys given to employees whose jobs required them to utilize accounting information systems. All 159 participants in this study were staff members at PT Paramita Banindo Makmur, while the sample chose employees whose jobs were related to accounting information systems, namely 60 administrative employees. Multiple linear regression was employed as the method of analysis for the gathered data. The findings demonstrated that AIS in the accounting sector are of high quality. Employee output at PT Paramita Banindo Makmur increases when accounting information systems are well-suited to tasks and produce accurate results
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KINERJA LINGKUNGAN DAN GREEN PROCESS INNOVATION TERHADAP KINERJA KEUANGAN PERUSAHAAN: Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Jenny Marcelina B; I Ketut Yudana Adi; Made Christin Dwitrayani
Journal Research of Accounting Vol. 5 No. 1 (2023): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jarac.v5i1.114

Abstract

The company’s inancial performance is a description of teh condition andachievements o a company in its business activities. Currently, in carrying out itsbusiness, companies are required to be able to fulfill their responsibilities notonly to shareholders but also to stakeholders by presenting non-financialinformation in the form of economic, social and environmental performance.Therefore this study uses the variables corporate social responsibility,environmental performance and green process innovation as independentvariables and the company's financial performance as the dependent variable. Sothe purpose of this study is to determine the effect of corporate socialresponsibility (X1) on environmental performance (X2) and green processinnovation (X3) on company financial performance (Y) empirical studies onmining companies listed on the IDX in 2019-2021. The population in this studyamounted to 47 companies. The sample determination technique used purposivesampling to obtain a total of 54 samples. The data analysis technique used isdescriptive analysis, classical assumption test, multiple linear regressionanalysis, t-test analysis, F test and determination analysis. The results of theregression model analysis show Y = -1.165 + 0.432X1 + 0.115X2 + 1.301X3.The conclusion obtained is that corporate social responsibility does not affect thecompany's financial performance. Environmental performance has a positiveeffect on the company's financial performance. Green process innovation has apositive effect on the company's financial performance.

Page 9 of 9 | Total Record : 84

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