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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 TATA KELOLA DAN KEPATUHAN SYARIAH TERHADAP KECURANGAN PADA BANK UMUM SYARIAH Ahmad Nur Subkhi Sudarni; Elen Puspitasari
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.14.2.2023.175-188

Abstract

Fraud is a fraud committed by a person or an organization who has known that the fraudulent act, or is more accurately said to take advantage of all work that has been trusted by the company for their personal interests. an act of fraud or error made by a person or entity who knows that such action may result in some unfavorable impact on other individuals or entities. Fraud can be carried out by various levels from the lower level to the top management. Internal and external parties will pay attention to several factors that influence fraud in the company, especially Islamic commercial banks. This study analyze and examine the effect of sharia governance and compliance on fraud. The population used in this study is Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK) during the last five year period, namely 2017 to 2021. With a final sample of 40. The sampling method used in this study was using a purposive technique. sampling. The data analysis technique uses multiple regression analysis using the SPSS 26 program. The results of this study explain that Islamic governance, Islamic income ratios, zakat performance ratios have a positive effect on fraud. Meanwhile, the Islamic income ratio and Islamic investment ratio have no effect on fraud.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PEMILIK HOMESTAY ATAS LAPORAN KEUANGAN DI DESA WISATA PELAGA I Gede Dirga Surya Arya Widhydanta; Ni Luh Gde Sari Dewi Astutui
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.14.2.2023.203-215

Abstract

The importance of financial statements with business objectives to be ongoing (going concern), the need for complete financial reports is increasing. Good financial management will ultimately make homestays able to compete and maintain their existence in the tourism industry business. The purpose of this study was to determine the factors that influence financial statement information on homestay owners in Pelaga Tourism Village. The data used in this study are primary data derived from questionnaires distributed to respondents. The sample in this study were homestay owners in Pelaga Tourism Village as many as 35 respondents. The analysis technique used is multiple linear regression. The results research reveals that accounting training, education level, accounting understanding, and the owner's experience has a positive effect on the homestay owner's perception of the financial statements.
FINANCIAL LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN (STUDY PADA INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA) Ningsih, Ni Luh Anik Puspa; Novia, Ni Wayan Eka
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.14.2.2023.216-223

Abstract

Pendirian usaha bertujuan jangka panjang yaitu sustainability dan maksimalisasi nilai perusahaan. Industri makanan dan minuman dituntut mampu bersaing dan memiliki kinerja optimal yang tercermin melalui nilai perusahaan. Nilai perusahaan merupakan salah satu aspek yang menjadi tolak ukur investor dalam menilai sebuah perusahaan. Nilai perusahaan dipengaruhi oleh berbagai factor keuangan diantaranya financial leverage dan profitabilitas. Adapun tujuan dari penelitian ini untuk menganalisis maksimalisasi nilai perusahaan melalui financial leverage dan profitabilitas pada industry makanan dan minuman di Bursa Efek Indonesia. Populasi dari penelitian ini seluruh perusahaan yang terdaftar dalam industri makanan dan minuman di Bursa Efek Indonesia periode 2017 – 2021 sebanyak 26 perusahaan. Dengan metode purposive sampling diperoleh sampel penelitian sebanyak 15 perusahaan. Metode pengumpulan data secara studi dokumentasi sehingga diperoleh data sekunder yang bersumber dari website resmi Bursa Efek Indonesia. Pengujian hipotesis penelitian menggunakan teknik analisis regresi linier berganda dan ditemukan hasil secara individual financial leverage dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia.
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.
DETERMINANT OF GOOD CORPORATE GOVERNANCE AND FREE CASH FLOW EFFECT ON EARNING MANAGEMENT Miswaty; Stasia, Anna
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.15.1.2023.1-22

Abstract

The purpose of this study was to determine the effect of the size of the audit committee, the proportion of independent commissioners, institutional ownership, managerial ownership, and free cash flow either simultaneously or partially on earnings management. The data used are sources that already exist, both internal and external data and the data can be accessed via the internet and information publications. The data used is the financial statements of manufacturing companies for the 2018-2020 period. The data analysis method used multiple linear regression. The results showed that Institutional Ownership had a significant positive effect on Earnings Management, Free Cash Flow had a negative effect on Earnings Management. Meanwhile, the size of the audit committee, the proportion of independent commissioners, and managerial ownership have no effect on earnings management
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.

Page 17 of 22 | Total Record : 214

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