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Krisna: Kumpulan Riset Akuntansi
Published by Universitas Warmadewa
ISSN : 23018879     EISSN : 25991809     DOI : 10.22225/kr.17
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 248 Documents
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ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUBSEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA Ayu Agni Hastun Karan; Auliffi Ermian Challen
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

Telecommunications is one of the sub-sectors that have benefited the most during the Covid-19 pandemic. Financial performance is one of the factors used to assess the good or bad of a company's development. Based on this, this study aims to find out how the company's financial condition in the telecommunications sub-sector was between before and during the Covid-19 pandemic and to analyze and find out the differences in the financial performance of the telecommunications sub-sector companies studied between before and during the Covid-19 pandemic. The financial performance studied is proxied by liquidity (current ratio), profitability (net profit margin), solvency (debt to assets), and growth (sales growth). This research uses descriptive quantitative type. The period before the Covid-19 pandemic was in 2018 quarters III and IV and in 2019 quarters I, II, III, and IV. While the research period after the Covid pandemic is in 2020 in the second, third and fourth quarters and in 2021 in the first, second, and third quarters. The population studied were 19 telecommunication sub-sector companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, the number of samples obtained was 4 companies. The results show that the current ratio, net profit margin, and debt to assets there are significant differences between before and during the Covid-19 pandemic in the telecommunications subsector, but the results of research on sales growth show that there is no significant difference between before and during the Covid-19 pandemic. 19 in the telecommunications subsector.
NILAI PERUSAHAAN BESERTA FAKTOR YANG MEMPENGARUHINYA PADA PERUSAHAAN INDUSTRI DASAR DAN KIMIA Petty Aprilia Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.51-58

Abstract

The purpose of this study is to analyze the factors that affect firm value using panel data. The value of the company is a very crucial thing in companies that are often associated with stock prices, if the share price is high then the value of the company is also high & the level of acceptance of the owners of the company will be high. Many factors that affect the value of the company, among others, namely Dividend Policy, Debt Policy, Capital Structure, & Liquidity. By using a purposive sampling method of 80 basic & chemical industrial companies for the 2015-2019 period, a sample of 8 companies that meet the criteria, using a total of 40 information observations, were obtained. This study uses panel data regression analysis using the program eviews 9.0. The results of this study show that partially, Debt & Liquidity Policy has a negative effect on Firm Value. Meanwhile, Dividend Policy & Capital Structure has no effect on Firm Value.
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.
PENGARUH RASIO AKTIVITAS, PROFITABILITAS, LEVERAGE, ARUS KAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KONDISI FINANCIAL DISTRESS Ni Luh Putu Widhiastuti; Ni Luh Gde Novitasari; Komang Sri Nidya Narastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.127-138

Abstract

This study aims to test and obtain empirical evidence of the effect of acticity ratio, profitability, leverage, cash flow, and company growth on financial distress condition at the manufacture companies listed in Indonesia Stock Exchange period 2018-2020. The population in this study is the manufacture companies listed in Indonesia Stock Exchange, amounting to 193 companies. The sample in this study were 87 companies based on purposive sampling technique. The analysis technique used is logistic regression analysis. The results showed that activity ratio had no effect on the financial distress, profitability had a negative effect on the financial distress, leverage had a positive effect on the financial distress, cash flow had no effect on the financial distress, and company growth had no effect on the financial distress.
PENGARUH RISIKO TERHADAP MINAT INVESTASI DENGAN PENGETAHUAN INVESTASI SEBAGAI MODERASI TERKAIT KASUS TRADING BINOMO DAN ROBOT TRADING : . Ketut Tanti Kustina; I Gede Eka Sujaya Harta
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.139-149

Abstract

The public, particularly the younger generation, has recently become quite interested in the topic of investing in the capital market. Increased investment understanding must be weighed against the great interest in student investments. In relation to examples case of trading binomo and trading robots for undergraduate students , the goal of this study is to ascertain the impact of risk on investment interest using investing knowledge as a moderator. The study that follows employs quantitative methodologies and relies on secondary data from books, journals, and faculty or university records as well as primary data from surveys. Purposive sampling is a sampling method. The Slovin formula was used to calculate the sample size, and 100 responders were obtained. The following research data analysis method makes use of SPSS for Windows and is called moderated regression analysis (MRA). It follows that risk influences investing interest positively and significantly. The perception of risk on the investment interest of undergraduate students , can be moderated by investment knowledge. Keywords: Risk, Investment Interest, Investment Knowledge
PERSEPSI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK : BEBERAPA FAKTOR PENENTU Tian Ariyanto; Maria Goreti Kentris Indarti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.68-78

Abstract

This study aims to empirically examine the considerations of the labor market, social values, and work environment on the perceptions of accounting students in choosing a career to become a public accountant by using a questionnaire distributed to respondents. The population used was students of the S-1 accounting study program at Stikubank University (UNISBANK) Semarang and Dian Nuswantoro University. In selecting the sample using purposive sampling technique with predetermined criteria. To test this study, researchers used a sample of 92 consisting of 20 male and 72 female. To obtain the value that supports this study using multiple linear analysis methods assisted by applicationsSPSS. Based on the results of the analysis that has been carried out, it shows that considerations of the labor market have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, social values have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, and work environment have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant
PENGARUH SLACK RESOURCES, GENDER, DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN made sudarma; Putu Prima Wulandari; Steffi Lituhayu Van Tama; Made Tara Damayanti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.102-115

Abstract

The study aims to determine the effect of slack resources, gender, and ownership structure on company value of companies listed on the IDX during the 2021-2022, as 660 sample during the period and 154 samples were taken according to criteria. The research approach used in this study is quantitative research. The utilized data analysis model in this study was multiple linear regression analysis. The results show that the variables of financial slack, organizational slack, innovation slack, gender of the board of directors, gender of the board of commissioners have no effect on firm value. Meanwhile, managerial ownership variables, as well as institutional ownership have an effect on firm value.

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