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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 214 Documents
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PENGARUH KEPATUHAN PELAPORAN KEUANGAN, SISTEM PENGENDALIAN INTERNAL DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD PENGELOLAAN DANA DESA Kivaayatul Akhyaar; Anissa Hakim Purwantini; Naufal Afif; Wahyu Anggit Prasetya
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.202-217

Abstract

This study aims to empirically test the effect of financial reporting compliance, internal control systems and whistleblowing systems on fraud prevention in the management of village funds in Bansari Temanggung District. This research is a quantitative research. The source of data in this study uses primary data obtained through questionnaires. The sampling technique in this study uses purposive sampling technique, so that the research sample obtained as many as 63 respondents consisting of the village head, village secretary, treasurer, planning department and BPD in 13 villages, Bansari Temanggung District.The results of this study indicate that Financial reporting compliance and whistleblowing system have a positive effect on fraud prevention in managing village funds, temporary the internal control system has no effect on preventing fraud in the management of village funds.
PENGARUH KECENDERUNGAN IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGHADAPI DIGITALISASI UMKM DI BANDARLAMPUNG Imelda Sinaga; Agnes Susana Merry Purwanti; Lydia Sumiyati Sumiyati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.191-201

Abstract

The government is targeting MSME actors to be digitally literate to simplify their business processes. But on the other hand, MSMEs have obstacles in the low quality of human resources, less than optimal support systems, namely the availability of infrastructure, incentives, access to information, and ineffective policies and regulations that still need to be addressed in the National RPJM. For this reason, the MSME business process must be addressed, one of which is the implementation of an SIA (Accounting Information System) to face digitalization. The purpose of this study is to analyze variables that tend to implement AIS so that internal parties and stakeholders can improve and improve Information Technology (IT) owned by MSMEs in Bandarlampung. The research method used is multiple linear regression using primary data on MSMEs in Bandarlampung. The results show that the influential variable is organization readiness. This means that MSMEs are willing and ready to implement AIS for the accounting information management process but have no effect on the relative advantage variable, complexity,compatibility, top management support, employee's IT competence, competitive pressure, government support, and internal control. This is because the MSMEs and stakeholders have not been adequate in implementing SIA. After all the IT used is not ready, investment and appropriate human resources are needed, still oriented to production, not market demand so that it becomes a challenge in the government's strategic plans in the future.
KREDIT BERMASALAH PADA KOPERASI SIMPAN PINJAM BHUANA ARTHA MULIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA I Gusti Ayu Ratih Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.260-266

Abstract

The Bhuana Arta Mulia Savings and Loans Cooperative provides credit to borrowers, if the cooperative feels confident that the credit given to prospective customers will be received according to the terms and conditions that have been agreed by both parties. If there are one or more debtors who do not comply with these rules, it can have an impact in the future, namely the kupedes given are not in accordance with the stipulated time or the payment will be in arrears. In general, there are two factors that cause non-performing loans, namely internal factors and external factors. This study wants to know the internal and external factors that influence the non-performing loans in the Bhuana Arta Mulia Savings and Loan Cooperative. The population in this study were customers of the Bhuana Arta Mulia Savings and Loan Cooperative. Determination of the research sample can use the Slovin formula. The data collection technique in this study was a questionnaire. The data analysis technique used is multiple linear regression analysis. The results show that internal factors have no effect on non-performing loans. Meanwhile, external factors affect non-performing loans.
PENGARUH KUALITAS PELAYANAN, CITRA PERUSAHAAN DAN KEPERCAYAAN TERHADAP LOYALITAS NASABAH PT. BRI TBK CABANG GIANYAR I Gede Nyoman Carlos W. Mada; Ratih Permata Dewi; Ni Kd Sioaji Yamawati
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.164-168

Abstract

This study aims to analyze the effect of Service Quality, Corporate Image, and Trust on Customer Loyalty (Case Study on Customers of PT. Bank Rakyat Indonesia Tbk Gianyar Branch). PT. Bank Rakyat Indonesia Tbk as one of the largest banks with branches in every city and units in almost every sub-district level, has become one of the banks used as customers to make savings and loans and other transactions. The data used are primary data. Primary data obtained from questionnaires distributed to customers of PT. Bank Rakyat Indonesia Tbk Gianyar Branch. The data analysis technique used is multiple linear regression analysis. The results showed that Service Quality, Company Image, Trust Affect Customer Loyalty.
FAKTOR-FAKTOR PENENTU CORPORATE SOCIAL RESPONSIBILITY (CSR) PT COCA COLA TIRTA LINA BOTTLING MENGWI BADUNG BALI I Gusti Ayu Intan Saputra Rini; Ni Luh Gede Rusmina Dewi; Anak Agung Ayu Erna Trisnadewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.316-334

Abstract

The aims of this study are: (1) To prove empirically the effect of Corporate Social Responsibility (CSR) on the company's image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Knowing the factors that shape Corporate Social Responsibility (CSR) at PT Coca Cola Tirta Lina Bottling Mengwi Badung. The sampling technique used was purposive sampling technique, in which the number of samples determined based on the Slovin formula, recorded as many as 98 people spread into three banjars. The data analysis technique used is simple linear regression analysis and factor analysis. The results showed that: (1) Corporate Social Responsibility (CSR) had a positive effect on corporate image at PT Coca Cola Tirta Lina Bottling Mengwi Badung. (2) Community support, diversity, environment, and product form or measure the construct of Corporate Social Responsibility (CSR). The dimension that gives the biggest contribution or the strongest as the shaper or measure of the construct of Corporate Social Responsibility (CSR) is the product.
MINAT MAHASISWA AKUNTANSI UNTRIM SEBAGAI PENGGUNA E-WALLET DENGAN MEMPERTIMBANGKAN PERSEPSI KEMANFAATAN, PERSEPSI KEMUDAHAN, DAN PERSEPSI KEPERCAYAAN Salepa Celik Misrami Afolo; Ni Nyoman Sri Rahayu Trisna Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.267-277

Abstract

This study aims to determine the effect of Perception of Benefits (X1), Perception of Ease (X2), Perception of Trust (X3), Interest of E-wallet Users on the interest of Untrim Accounting Students as E-Wallet users (Y). This research uses quantitative research methods with associative research types. The population in this study were students of the Accounting Study Program at Triatma Mulya University batch 2017, 2018, and 2019. The sample was taken using the purposive sampling method with a sample of 74 respondents. During the Covid-19 pandemic, which is in accordance with government policy, that learning activities are carried out online, the data collection in this study used an online questionnaire via google form and the measurement used a Likert scale. And the data analysis methods used are Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, F Test (Model Feasibility), and t Test. The results obtained from the data analysis showed that the perception of benefits, the perception of ease, and the perception of trust partially had a positive and significant effect on the interest of E-Wallet users.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL DENGAN BUDAYA ORGANISASI SEBAGAI VARIABEL MODERATING Fachrun Nissa; Widia Astuti; Eka Nurmala Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.169-179

Abstract

The purpose of this study is to determine and analyze whether budget participation has an effect on managerial performance. To find out and analyze whether the clarity of budget targets has an effect on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget participation on managerial performance. To find out and analyze whether organizational culture moderates the effect of budget target clarity on managerial performance.The research approach uses quantitative associative. This research uses data analysis method using SmartPLS.3 software which is run with computer media. In this study, the research instrument used was a questionnaire/questionnaire. The variable measurement scale used in this study is to use an ordinal scale in the form of a Likert scale. The sample of this study is the entire population of 35 employees at PT. KIM. Based on the results of the research, budget participation has a significant positive effect on managerial performance. Budget target class has a significant positive effect on managerial performance. Organizational culture can moderate the effect of budgetary participation on managerial performance. Organizational culture can moderate the influence of the budget target class on managerial performance
KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Laurentius Christian Oktavianus; Fransiskus Randa; Robert Jao; Riza Praditha
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.13.2.2022.218-227

Abstract

The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.
PENGARUH FAKTOR INDEPENDENSI, PENGALAMAN, TEKANAN ANGGARAN WAKTU DAN BIAYA AUDIT TERHADAP KUALITAS AUDIT Devia Evrillia W; Jesyca Viani Ketty; Vince De Venelli
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.1-10

Abstract

The study entitled "the effect of Independent Factor, Experience, Time Budget Pressure, and Audit Fee to Audit Quality". This study aims to determine the effect of Independent Factor, Experience, Time Budget Pressure and Audit Fee to Audit Quality. Because, even though the auditor is smart, if the auditor does not have integrity and a professional attitude, then the results of audit quality will definitely be a big question for users of the financial statements.Researchers have collected 20 articles with research year : 2021, researchers will discuss several important aspects of research, like research mehods, theories used and research models. The Articles are national articles obtained from several provinces in Indonesia. The articles we get are national articles obtained from several provinces in Indonesia. For research results, we define the scope, and sector studied. This study provides an understanding of the importance of the auditor`s character on audit quality in a company.
STUDI LITERATUR REVIEW TERHADAP PENELITIAN EARNINGS RESPONSE CEOFFICIENT Calvin Restu Junior Sungloria; C. Chinthya; Devin Rivario; Luis Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.11-16

Abstract

This literature study was conducted to evaluate previous research using variables that affect the earnings response coefficient. The earnings response coefficient is a measuring tool that shows the market response to earnings information provided by the company. Because there are factors that affect the earnings response coefficient, what is used in this study is growth opportunity, leverage, earnings persistence, and firm size. The research was conducted using a literature study method that examined and analyzed articles related to earnings response coefficients. To increase investor confidence and increase market reaction to the company, the company must have a small leverage and must increase growth opportunity, company size and earnings persistence. The research shows that growth opportunity and leverage has a negative effect on the earnings response coefficient. However earnings persistence and firm size have an impact or influence on the earnings response coefficient

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