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Claudia Wanda Melati Korompis
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Jl. Manteron No. 1A. RT 06, RW. 11 Kel. Sukaluyu, Kec. Cibeunying Kaler. 40123
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INDONESIA
Journal of Governance, Taxation, and Auditing
Published by Indonesia Strategic Sustainability
ISSN : 28306392     EISSN : 29622522     DOI : 10.38142/jogta
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal also covers accounting information systems, management information systems, finance, government which are part of Governance, taxation and auditing for the achievement of the goals of sustainable development.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 202 Documents
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Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation Iswari, I Gusti Ayu Indira; Sanjaya, I Gusti Ngurah; Trisnadewi, A. A. Ayu Erna
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The government increases the village fund budget every year. Good village fund budget management can reduce the risk of adverse conditions. However, field facts actually show an increase in corruption along with the increasing amount of the village fund budget. This study aims to examine the effect of the Accounting Information System on Fraud Prevention with Tri Kaya Parisudha as a moderator in village governments in Banjarangkan District. This study was conducted in 13 villages in Banjarangkan District with a sample of 103 respondents determined using the saturated sampling method. Data were collected by distributing questionnaires to respondents and processed using SPSS 26 with a moderated regression analysis method. Data processing resulted in the accounting information system having a negative and significant effect on accident prevention in village governments in Banjarangkan District. Tri Kaya Parisudha strengthens the influence of the accounting information system on preventing conditions.
The Influence of Facilities, Service Quality, and Price Perception on Customer Loyalty at Dejavu Billiard Denpasar Hapsari, Putu Indah; Amunutur, Clarita Bunga; Kusuma, A. A. Made Indra Wijaya
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

The development of Micro, Small, and Medium Enterprises (MSMEs), particularly in the entertainment sector, requires business actors to compete by providing adequate facilities and high-quality services in order to maintain customer loyalty. Dejavu Billiard Denpasar experienced a decline in the number of visits from 280 visits in 2023 to 220 visits in 2024, representing a decrease of 21.4%, which indicates low customer loyalty. This decline is presumed to be influenced by inadequate facilities, service quality especially in the tangible (physical evidence) aspect and price perceptions that are considered not fully comparable to the benefits received by customers. In addition, inconsistencies in previous research findings (research gap) regarding the influence of these three variables on customer loyalty provide an important basis for conducting this study. The sample used in this research consisted of 96 respondents drawn from customers of Dejavu Billiard Denpasar. Data were collected through observation, interviews, and surveys. The collected data were analyzed using multiple linear regression analysis. The results indicate that facilities have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar. Service quality also has a positive and significant effect on customer loyalty. Likewise, price perception has a positive and significant effect on customer loyalty. Simultaneously, facilities, service quality, and price perception have a positive and significant effect on customer loyalty at Dejavu Billiard Denpasar.

Page 21 of 21 | Total Record : 202

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