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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 PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN Romaniyah; Nurul Alfian
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.15.2.2024.309-316

Abstract

Fraud is related to the bankruptcy of a company. Management will be motivated to commit fraudulent financial statements when they know that the company being managed is experiencing financial distress.. The purpose of this study is to predict the bankruptcy of MSMEs by using the Altman Z-Score Model to predict. The population in this study is the financial statements of all MSMEs in Pamekasan.samples taken from the population must be truly representative. Registered MSMEs that match the criteria made are samples in this study. The sampling technique used is purposive sampling. The results of the Altman Z-Score Model research are able to predict the financial condition of MSMEs that are sampled in this study. In 2021, there are 7 MSMEs that are predicted to be safe, 5 MSMEs are in a gray position, and 3 MSMEs are predicted to go bankrupt. In 2021, from a total sample of 15 MSMEs, there were 12 MSMEs that did not commit fraud or fraud, this shows that the company has been able to present financial statements without making stakeholders make wrong decisions, meaning that the company does not prioritize their personal benefits but conveys them truthfully. The measurement of the two variables, namely the Modified Almant Z-Score model and the F-Score model, can then be linked to whether there are companies that are predicted to fall into the category of danger zone (distress finance), which are potentially likely to commit financial statement fraud (fraudulent). In 2021, it shows that MSME company with code UPS, FCS dan UTPD is also in the danger zone and is an indication of the possibility of committing financial statement fraud (fraudulent). Key Words: Financial Distress, Altman Z-Score, MSMEs
DETERMINAN AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN ASA TRI PANTANGAN SEBAGAI VARIABEL MODERASI Sri Ayem; Suyanto Suyanto; Yhoga Heru Pratama; Rita Oktaviani
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.15.2.2024.199-211

Abstract

This study aims to determine the effect of accounting understanding, understanding of laws and village internal control systems on the accountability of managing village funds with the principle of three taboos as a moderating variable. This study used a quantitative descriptive method and primary data using a questionnaire which was distributed directly to the respondents. The number of samples in this study were 94 samples from 12 village offices in Salam District, Magelang Regency. Sampling used a purposive sampling technique, namely a sampling technique based on certain target considerations. This study found that accounting understanding had no effect on accountability, while understanding laws and internal control systems had a positive effect on village fund management accountability. The principle Asas Tri Pantangan cannot moderate accounting understanding, understanding of laws and control systems for accountability in managing village funds.
SUSTAINABILITY BANK PERKREDITAN RAKYAT DENGAN KINERJA SISTEM INFORMASI AKUNTANSI KEBERLANJUTAN sri purnama; Putu Aristya Adi Wasita; I Made Dwi Wira Ardana
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.15.2.2024.187-198

Abstract

This study aims to examine the development of a sustainability accounting information system based on contingency theory. In today's digital era, BPRs face many data sets, including financial and non-financial data. However, empirical evidence is still scarce on how sustainability issues are linked or integrated into the company's internal information system. The initial data used in this study came from 80 respondents from BPRs in Badung Regency. The results show that there is a significant relationship between stakeholder engagement, especially internal stakeholders, and sustainability accounting information systems; most of the surveyed BPRs include sustainability strategies as core BPR strategies; however, there is no relationship between sustainability accounting information systems and BPR strategies, and firm size does not moderate sustainability accounting information systems with BPR strategies. The limitation of this study relates to the small sample size, which only uses respondents from BPRs in Badung Regency. The results of this study are important to encourage the social responsibility of BPRs by developing a sustainability accounting information system.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) TERHADAP EFISIENSI INVESTASI Fajri Yudha; Annisaa Rahman
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.15.2.2024.251-262

Abstract

This research aims to test and analyze the influence of ESG disclosure both in aggregate and the influence of partial ESG components consisting of environmental, social and corporate governance disclosures on investment efficiency in companies listed on the IDX for the 2017-2021 period. Data collection in this research used the documentation method. This research uses purposive sampling as a sampling method with a total sample of 210 companies listed on the IDX. The results of this study show that aggregate ESG disclosure has a positive effect on investment efficiency. Meanwhile, partial ESG disclosure has no influence on investment efficiency. The findings of this research provide important awareness to companies regarding the benefits of carrying out comprehensive ESG disclosures.
PENGARUH PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMPETENSI SEBAGAI VARIABEL MODERASI Ni Putu Trisna Windika Windika Pratiwi; Putu Ayu Kusumawati
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.15.2.2024.240-250

Abstract

Audit quality has an important relationship with business sustainability because it can make financial reports trustworthy and become the basis for decision making and encourage increased business profitability. There are inconsistencies in the results of previous research on the influence of auditor experience on audit quality, so it is estimated that the competence of the auditor is able to moderate the relationship between the two. The aim of this research is to obtain empirical evidence regarding the influence of auditor experience on audit quality and to prove whether competence is able to moderate the relationship between auditor experience and audit quality. The population in this study were all auditors who worked at Public Accounting Firms (KAP) in Bali Province. The sampling method in this research was a non-probability sampling method with a purposive sampling technique, so that the number of respondents was 52 auditors. The data in this study was tested using the Moderated Regression Analysis (MRA) technique. The research results show that the auditor's experience has a positive effect on audit quality. The research results also found that competency was able to moderate the influence of experience on audit quality. Keywords: experience, competency, audit quality
I IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PT. ANEKA TAMBANG Tbk BERDASARKAN POJK NO.51/POJK.03/2017 Marten Puyo; Ika Makherta Sutadji; Nina Indriastuty
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.15.2.2024.341-360

Abstract

The aim of this research is to provide information and understanding regarding the implementation of corporate social responsibility (CSR) reporting in the sustainability report. This research was conducted to understand the things that the company has done and disclosed in the Sustainability Report in carrying out the CSR Program. The subject of this research is PT. Aneka Tambang Tbk, using the 2022 Sustainability Report. This report refers to the provisions of the Indonesian government as outlined in POJK No. 51/POJK.03/2017. The research method used in the research is descriptive-qualitative. The conclusion from the results of this research is that PT. Aneka Tambang Tbk has tried to meet the standards of the Indonesian government. The practices that have been carried out so far have reflected CSR activities and other things that have not been stated in the Sustainability Report. PT. Aneka Tambang Tbk has implemented practices that are beneficial for the environment and society in the long term to contribute to Indonesia's Sustainable Development Goals
PENGARUH GOOD GOVERNANCE DAN PROFITABILITAS TERHADAP TOBIN Q DENGAN ENVIRONMENTAL DISCLOSURE SEBAGAI MODERASI wiwik saraswati; Tutik Yuliani; Dimas Rama Pramudia; Tawakkal Chuarajab
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.15.2.2024.361-373

Abstract

This study aims to examine and analyze the effect of environmental disclosure in mediating the relationship between governance and profitability on corporate value. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to 2022. The sample used in this study was 540 data. The results of this study show that governance and profitability mechanisms increase company value, meaning that investors tend to see governance mechanisms and profitability as signals in determining investment decisions. Environmental disclosure cannot increase the value of the company, investors do not view and environmental disclosure as an attractive issue and are considered to have no information content. The results of this study also prove that governance and profitability cannot increase corporate value through environmental disclosure. Keywords: environmental disclosure, corporate value, governance mechanism, profitability.
Moderating Environmental Uncertainty: Management Accounting Systems and Decentralization on Managerial Performance Mursalam Salim
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.15.2.2024.220-229

Abstract

Competition in the world of business and industry requires company managers to organize organizational systems to make them more effective and efficient. The management and decentralized accounting system implemented by the company as well as uncertain environmental conditions also have an impact on the company. This research aims to analyze the influence of management accounting systems, decentralization, and environmental uncertainty on managerial performance. The population in this research are managers at telecommunications companies in the Papua region. The sampling in this research was a non-probability sampling design with a quota sampling technique obtained using an instrument in the form of 34 questionnaires which were distributed directly. The data analysis method in this research uses Structural Equation Model (SEM)-PLS analysis. The research results show that decentralization can influence managerial performance, but the management accounting system implemented is not able to provide a significant influence on managerial performance. Meanwhile, conditions of environmental uncertainty as a moderating variable are also unable to influence the relationship between decentralization and management accounting systems on managerial performance.
MEMBINGKAI DIMENSI SDGS INDONESIA MELALUI STRATEGI MARKET CONDUCT, EDUKASI DAN PERLINDUNGAN KONSUMEN ERA EKONOMI DIGITAL IKA MAKHERTA SUTADJI
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.15.2.2024.230-239

Abstract

Penelitian ini bertujuan memberikan gambaran kajian perilaku pelaku usaha jasa keuangan (market conduct), edukasi dan perlindungan konsumen yang dibingkai dalam dimensi Sustainable Development Goals sebagai upaya mencapai tujuan pembangunan berkelanjutan tahun 2030. Jenis penelitian ini adalah penelitian kualitatif dengan peneliti sebagai instrumennya. Metode penelitian yang digunakan adalah analisis konten dengan menggunakan aturan yang berlaku di Otoritas Jasa Keuangan berupa UU No 4 Tahun 2023 dan aturan lain serta hasil pengamatan yang mendukung proses analisis. Melalui aturan yang telah dijadikan standar acuan yang berlaku diharapkan akan memberikan peluang dalam menemukan potensi kebijakan yang akan membawa perubahan perilaku pelaku usaha jasa keuangan dengan tetap berdasarkan peraturan perundangan yang berlaku. Hasil penelitian diharapkan akan memberikan alternatif solusi untuk penerapan standar yang berlaku menuju terwujudnya tujuan pembangunan berkelanjutan (sustainable development goals) Indonesia.
Leadership, Social Capital and Village Finance: Development Capital For Village Sustainability Khairul Shaleh; Fitri Sukmawati; Silviana
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.15.2.2024.212-219

Abstract

This research aims to capture the combination of leadership, social capital, and village finance in realizing rural sustainable development. Field research seeks to understand social reality by the actual circumstances that exist and occur in a particular area. Researchers obtain scans of social reality through a qualitative research approach. Researchers in this context use qualitative research with an emphasis on case studies. The research used participant observation techniques, in-depth interviews, and field documentation. The results show that the village's financial capacity is an essential element. However, more importantly, the legitimacy and trust of the community in the leadership of the village head can establish communication in campaigning for village environmental conservation with a sustainable development orientation. The village head presents himself as a protector through humanist communication interactions with all elements in the village environment. The legitimacy of power and trust in the formal village leader leads to the belief of the community to take part in village development.

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