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INDONESIA
Krisna: Kumpulan Riset Akuntansi
Published by Universitas Warmadewa
ISSN : 23018879     EISSN : 25991809     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting information system, government accounting and accounting behaviour. This Journal is published twice a year in July and January. Editorial Team of KRISNA Journal accepts a reasearch that has not been publshied in other medias in softcopy or hardcopy format, which is submitted through Accounting Department, Faculty of Economics, Warmadewa University.
Arjuna Subject : -
Articles 15 Documents
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Search results for , issue "Vol. 14 No. 2 (2023)" : 15 Documents clear
ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUBSEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA Karan, Ayu Agni Hastun; Challen, Auliffi Ermian
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.297-308

Abstract

Telekomunikasi merupakan salah satu subsektor yang paling diuntungkan di masa pandemi Covid-19. Kinerja keuangan menjadi salah satu faktor yang digunakan untuk menilai baik atau buruknya suatu perkembangan perusahaan. Berdasarkan hal tersebut penelitian ini bertujuan untuk mengetahui bagaimana kondisi keuangan perusahaan pada subsektor telekomunikasi antara sebelum dan saat pandemi Covid-19 serta untuk menganalisis dan mengetahui perbedaan kinerja keuangan perusahaan subsektor telekomunikasi yang diteliti antara sebelum dan saat pandemi Covid-19. Kinerja keuangan yang diteliti diproksikan dengan likuiditas (current ratio), profitabilitas (net profit margin), solvabilitas (debt to asset), dan pertumbuhan (sales growth). Penelitian ini menggunakan jenis kuantitatif deskriptif. Periode sebelum pandemi Covid-19 yaitu pada tahun 2018 kuartal III dan IV serta tahun 2019 kuartal I, II, III, dan IV. Sedangkan periode penelitian setelah pandemi Covid yaitu pada tahun 2020 kuartal II, III, dan IV serta tahun 2021 pada kuartal I, II, dan III. Populasi yang diteliti sebesar 19 perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Berdasarkan metode purposive sampling, jumlah sampel diperoleh sebanyak 4 perusahaan. Hasil penelitian menunjukan bahwa current ratio, net profit margin, dan debt to asset terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi, namun hasil penelitian atas sales growth menunjukan bahwa tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi.
EVALUASI ANGGARAN PEMERINTAH DAERAH UNTUK MENGUKUR EFEKTIVITAS KINERJA KEUANGAN DAERAH (Studi Kasus Pada Pemerintah Daerah Provinsi Jawa Barat) Salsa Nurul Safitri; Ahmad Syarief
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.237-249

Abstract

The occurrence of the Covid-19 pandemic caused the Province of West Java to experience difficulties in realizing its budget. This study will examine the performance of the West Java Regional Government's financial budget in the midst of the Covid-19 Pandemic by examining the West Java Regional Government Budget. This research method is descriptive with a quantitative approach. The data source used is secondary data in the form of the West Java Provincial Budget Realization Report for the 2020 and 2019 periods. Researchers will process and analyze the data manually using the formulas listed in Chapter III, which in detail will use the Proportional Analysis method, Efficiency Ratio , Effectiveness Ratio of Regional Revenue and Expenditure Revenue, Regional Financial Independence Ratio (RKKD), Activity Ratio (RA), and Fiscal Decentralization Ratio. The conclusion of this study is that in 2020 the West Java APBD experienced a decrease in the proportion of Operational Expenditures, Capital Expenditures, and Transfers. The PAD Efficiency Ratio shows the cost of collecting PAD is carried out efficiently. West Java Province is considered less capable in realizing PAD Revenue. The effectiveness ratio of Regional Expenditures in 2020 has increased by 1%. West Java Province is able to implement regional autonomy. West Java Province prioritizes its budget for Routine Expenditures and Assistance Expenditures. West Java Province PAD contributes greatly to all revenues Ratio.
ANTESEDEN DAN KONSEKUENSI EFEKTIVITAS KINERJA MANAJERIAL TERHADAP KUALITAS KREDIT DI BPR NUSAMBA WILAYAH BALI Ni Made Wisni Arie Pramuki; Putu Cita Ayu; Ni Wayan Ary Astini
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.319-326

Abstract

This study aims to examine the internal control system on managerial performance in order to improve credit quality. This research was conducted at BPR Nusamba Bali Region by distributing research questionnaires. The samples involved in this study were 72 respondents. The data analysis method using SEM PLS. The results of the study indicate that the internal control system in this study is an antecedent in an effort to improve credit quality at BPR Nusamba, Bali Region
ANALISIS PERSEPSI PENERAPAN SISTEM INFORMASI PERPAJAKAN DAN KEPATUHAN WAJIB PAJAK PROFESI DOKTER Nyoman Yudha Astriayu Widyari
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.224-236

Abstract

This study aims to obtain empirical evidence regarding the perception of tax information systems and compliance by medical profession taxpayers using the TAM model and the DeLone & McLean model. The number of samples used was 45 samples selected by proportional random sampling. Data collection was carried out by distributing questionnaires. Data analysis techniques in this study used the SEM-PLS method. The results showed that perceived usefulness had a positive effect on tax compliance, while other variables, namely perceived ease of use, system usage, and system user satisfaction had no effect on tax compliance partially.
PERPAJAKAN TERHADAP INSENTIF PPH FINAL ATAS KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BADUNG N. K. Sukasih
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.2.2023.327-333

Abstract

Masa COVID-19 di tahun 2020-2021 ini sektor UMKM yang berpotensi dalam menggerakkan perekonomian masyarakat Indonesia. Penurunan kesetabilan perekonomian akibat wabah Covid-19 pemerintah mengupayakan peningkatan stabilitas perekonomian dan kepatuhan wajib pajak UMKM dengan menetapkan kebijakan Peraturan Menteri Keuangan (PMK) yaitu pemberian insentif PPh final. Penelitian ini bertujuan untuk mengetahui penerapan perpajakan terhadap Insentif PPh final atas kepatuhan wajib pajak UMKM di Kabupaten Badung. Metode penelitian yang digunakan pada penelitian adalah metode penelitian kuantitatif dengan pendekatan deskriptif kualitatif . Populasi pada penelitian ini adalah Wajib Pajak UMKM di Kabupaten Badung. Metode penarikan sampel dilakukan dengan purposive sampling dan diperoleh jumlah sampel sebanyak 95 orang responden. Data kemudian dianalisis dengan beberapa analisis meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi (R2), uji regresi linier berganda, uji t dan uji F dengan penyajian data dibantu program SPSS 26.0. Hasil penelitian ini menyatakan pemahaman perpajakan dan insentif PPh final memiliki pengaruh positif terhadap kepatuhan wajib pajak UMKM.

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