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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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PENGARUH PENGAMPUNAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Purnama Dewi Putu; Tiffany Tanudijaya
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.15.1.2023.79-89

Abstract

This study aims to determine the effect of tax amnesty and tax sanctions on individual taxpayer compliance. The sample in this study were 100 people. Data analysis techniques using validity test, reliability test, classic assumption test, multiple linear regression analysis, coefficient of determination test, F test and t test. From the results of the study, it was obtained that the results of tax amnesty had a significant positive effect on individual taxpayer compliance, which meant that significantly increased tax amnesty would lead to increased individual taxpayer compliance registered at the West Denpasar KPP. Tax sanctions have a significant positive effect on individual taxpayer compliance, which means that an increase in tax sanctions will lead to an increase in individual taxpayer compliance registered at KPP Denpasar Barat.
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP Desak Ayu Sriary Bhegawati; Anik Yuesti; I Gusti Ayu Agung Janur Ratna 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.15.1.2023.116-126

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.
ANALISIS KEPERILAKUAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR DALAM PERSPEKTIF TEORI PERILAKU TERENCANA DI KANTOR SAMSAT GIANYAR Ni Made Wisni Arie Pramuki; Ni Ketut Wanadri
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.15.1.2023.22-34

Abstract

This study aims to analyze the payment behavior of taxpayers in the perspective of behavioral planning theory. This research was conducted at the Gianyar Regency Samsat office. The total population in this study was 346.285 by taking a sample of 100 taxpayers who were respondents in this study using Slovin's theory with an error rate of 10%. The data analysis method used is SEM PLS with the help of Smart PLS software. The results of the study indicate that attitudes, subjective norms and perceived behavioral control have a positive and significant effect on taxpayers' intentions in paying taxes. Another finding in this study is that the direct influence of perceived behavioral control has a positive and insignificant effect on the behavior of taxpayers to pay taxes. Another finding is that direct perceived behavioral control is not able to increase the behavior of taxpayers to pay motor vehicle taxes, but through intention, it is able to influence taxpayers to pay motor vehicle taxes. So the behavior of the taxpayer is very dependent on the intention of the taxpayer to pay the motor vehicle tax
FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU (STUDI FENOMENOLOGI) Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi
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.15.1.2023.150-162

Abstract

This article has been retracted with agreement of the journal editors. The retraction is due to a significant overlap with an article by the same authors that has been published in another journal (International Journal of Trends in Accounting Research). This constitutes a case of duplicate publication, which is a breach of our journal's publication ethics policy. The authors apologize to the readers and editors of both journals for this oversight. The journal is committed to upholding the integrity of the scientific record.
PENGARUH KETERLIBATAN PEMAKAI, KEMAMPUAN TEKNIK PERSONAL DAN UKURAN ORGANISASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN KUTA UTARA Made Ananda Alvina Christy; Ni Luh Putu Sri Purnama Pradnyani; Luh Diah Citra Resmi Cahyadi
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.15.1.2023.59-67

Abstract

The Village Credit Institution (LPD) is a financial institution that specifically manages finances. Financial institutions like the LPD should be able to compete with other financial institutions with the help of an accounting information system. The information system used makes it easier for the public and customers to check balances, make transactions, withdraw money, and so on. The goal of this study is to find out how user participation, technical skills, and the size of an organization affect the performance of accounting information systems. This research was conducted at LPD in the North Kuta District. The population of this study were LPD employees in North Kuta District, and 80 samples were taken. Data analysis used multiple linear regressions. In this study, a quantitative research method was used, and the main data came from questionnaires with answers measured on a Likert scale. The population of this research is LPD employees in the North Kuta District. The sample determination method used was purposive sampling, and 80 respondents were taken as samples. Data analysis used multiple linear regression with SPSS 26-assisted data presentation. According to the research findings, user involvement has a positive and significant influence on accounting information system performance, personal technical skills have a positive and significant influence on accounting information system performance, and organizational size has a positive and significant influence on accounting information system performance. Researchers can make suggestions like getting accounting information system users more involved in making accounting information systems, giving accounting information system users training on a regular basis, and updating accounting information systems.
PENGARUH LITERASI KEUANGAN, GAYA HIDUP, DAN PENDAPATAN TERHADAP KKEMAMPUAN PENGELOLAAN KEUANGAN PRIBADI MAHASISWA GENERASI Z Agus Wahyudi Salasa Gama; Luh Buderini; Ni Putu Yeni Astiti
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.15.1.2023.90-101

Abstract

The current era of globalization has brought improvements and economic growth throughout the world, including Indonesia which has an impact on people's financial behavior in meeting their needs. Individuals must be able to manage their finances carefully in order to make the right and efficient decisions in the use or allocation of funds they have. This study aims to find out how financial literacy, lifestyle, and income influence the personal financial management ability of Z generation students which will be carried out on Unmas Denpasar students. The samples of this study are 91 students of Universitas Mahasarsawati Denpasar, Faculty of Economics and Business, Management Study Program, class of 2019, which were taken using a saturated sampling technique. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that financial literacy, lifestyle, and income have a positive and significant effect on the personal financial management ability of Z generation students
The PENGARUH MEKANISME KOMITE AUDIT TERHADAP INCOME SMOOTHING Adisti Maharani Krisna
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.15.1.2023.163-178

Abstract

This study aims to determine how the influence of the audit committee mechanism on income smoothing, where the audit committee mechanism is divided into four, namely the size of the audit committee, the independence of the audit committee, the expertise of the audit committee, and the number of audit committee meetings. Later this research is expected to provide input to companies to publish quality financial reports. The sample of this study uses LQ45 companies with a total of 114 observed companies. The results showed that the size and independence of the audit committee had a negative effect on income smoothing, while the expertise and number of audit committee meetings had not had a significant effect.
PENGARUH SET KEPUTUSAN INVESTASI, TATA KELOLA PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA PERIODE 2018-2021 I Gusti Ngurah Putra Harthawan; Melita Isti Septiasari; Ni Ketut Ragil Oktaviani
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.15.1.2023.179-186

Abstract

The purpose of this study was to determine the significance of the effect of investment opportunity sets on firm value in the banking sector on the Indonesia Stock Exchange, to determine the significance of the effect of corporate governance on firm value in the banking sector on the Indonesia Stock Exchange, to determine the significance of the effect of profitability on firm value in the banking sector on the Stock Exchange. Indonesian Securities. The methods used in this study are the methods used in collecting the data needed in this study are as follows: a study of literature from literary sources as a basis for analyzing the problems compiled in this study. Observation is carried out by direct observation of the object to be studied related to the problem to be discussed. The data collection technique in this study is a company that enters the banking sector and is listed on the Indonesia Stock Exchange 2018-2021. While the selection of samples using purposive sampling method. Samples were selected with the following criteria: Banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 to 2021 Publish complete financial statements (income statement, balance sheet) with the period ending December 31, continuously from 2018-2021. The company's shares remain actively operating until August 31, 2021. The analytical method used is descriptive statistical analysis, classical assumption test and hypothesis testing. The hypothesis is tested by multiple linear analysis. Ghozali (2013) said that multiple regression analysis is the relationship of two or more variables and shows the direction of the relationship between the dependent variable and the independent variable. The following is the linear regression equation that is formed: Y = α + β1X1 + β2X2 + β3X2 + ε Before testing the hypothesis, it is necessary to test the classical assumptions. In this study the data used was pool data, namely a combination of cross sectional and time series so that the autocorrelation test was not needed in testing this study. Autocorrelation test is the data used in time series data. This test aims to see whether in a linear regression there is a correlation between confounding errors in period t and errors in period t-1 or earlier. Autocorrelation test can be done with the Durbin-Watson (DW) test, (Ghozali, 2013). The classic assumption test that will be used is the normality test, multicollinearity, and heteroscedasticity.
ANALISA PENGARUH GAJI, LINGKUNGAN KERJA, PELATIHAN DAN PENGEMBANGAN TERHADAP KEPUASAN KARYAWAN PADA TONYS VILLAS & RESORT, SEMINYAK-BALI I Made Angga Adiguna; Yunus Handoko; Moh Maskan
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): 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.15.2.2024.299-308

Abstract

Abstract The progress and sustainability of the organization is largely determined by the Human Resources element. Because Human Resources is the core of an organization. The purpose of this study was to find out whether 1) Salary has a partial effect on Employee Satisfaction, 2) Work Environment has a partial effect on Employee Satisfaction, 3) Training and development has a partial effect on Employee Satisfaction and 4) Does Salary, Work Environment, Training and development have a simultaneous effect on employee satisfaction at Tonys Villas & Resort, Seminyak-Bali This study uses a quantitative descriptive approach to the employees of Tonys Villas & Resort, Seminyak-Bali. The research population was Tonys Villas & Resort Seminyak-Bali contract employees with a sample of 80 respondents using the census method or saturated sample. The inferential statistical analysis technique uses multiple linear regression analysis with the help of SPSS.25.0 software. The test instruments used were validity and reliability tests using a bivariate correlation approach, analysis of the correlation of indicators to constructs using conformational factor analysis and hypothesis testing. The results of the study show that salary, work environment and training and development have an effect simultaneously on employee job satisfaction, then it is partially found that salary and training and development have an effect on employee satisfaction but the work environment has no effect on employee job satisfaction at Tonys Villas & Resort, Seminyak – Bali. Keywords: Salary, Work Environment, Training and Development, Employee Satisfaction
PENGARUH SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP PERSEPSI PENGGELAPAN PAJAK DIMODERASI PREFERENSI RESIKO Luh Putri Mas Mirayani; RR. Maria Yulia Dwi Rengganis
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.15.1.2023.35-50

Abstract

The taxation system in Indonesia, namely the self-assessment system, requires taxpayers to do their own tax reporting and this is prone to evasion by taxpayers. However, on the other hand, preventive tax sanctions are used as an effort to prevent this. There are inconsistent results from previous studies related to the tax system and tax sanctions on perceptions of tax evasion, so risk preference is used as a moderating variable. Risk preference is the extent to which taxpayers dare to take risks in terms of tax reporting. These three things are closely related to the perception or intention of the taxpayer to commit or not to commit tax evasion. This research was conducted on individual taxpayers at KPP Pratama South Badung. The type of data used is primary data obtained through distributing questionnaires. The sample used is 100 respondents determined by the Slovin formula. The analysis technique used is moderated regression analysis. The results showed that the taxation system has a positive effect on perceptions of tax evasion. Tax sanctions have a negative effect on perceptions of tax evasion, risk preferences are unable to moderate the influence of the tax system on perceptions of tax evasion, and risk preferences strengthen the relationship between tax sanctions and perceptions of tax evasion

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