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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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PENGENDALIAN PERSEDIAAN PART NON MOVING DENGAN MENGGUNAKAN METODE FSN ANALISIS I Gusti Ngurah Putra Harthawan; Ida Bagus Putra Manuaba; Tohir Rendra Pratama
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.15.2.2024.279-283

Abstract

Agung Toyota Tabanan merupakan perusahaan yang bergerak di bidang otomotif serta mempunyai 3 divisi yaitu Administrasi, Operasional dan Marketing. Divisi Admisnistrasi menangani semua pembukuan, akuntansi dan aktivitas kesekretariatan di dalam perusahaan. Divisi Operasional terdiri dari kegiatan bengkel dan kegiatan spare part dalam menyediakan item untuk kendaaraan yang akan melakukan servis ke Agung Toyota Tabanan. Divisi Marketing menangani pemasaran mobil baru. Divisi Operasional, khususnya pada bagian spare part, selalu mengalami permasalahan yaitu tidak bisa secara rutin mengendalikan persediaan part non moving sesuai dengan target yang sudah ditetapkan oleh induk perusahaan. Masalah ini terjadi disebabkan adanya beberapa persediaan part non moving memiliki frekuensi permintaan yang tinggi hingga melebihi batas maksimal permintaan terhadap part non moving. Oleh karena itu diperlukan metode FSN Analysis untuk mengendalikan persediaan part non moving demi meminimalisir terjadinya over stock. Metodologi yang digunakan pada penelitian ini adalah analisis deskriptif kuantitatif dengan melakukan pengumpulan data seperti observasi atau pengamatan, wawancara dan studi kepustakaan. Hasil penelitian menunjukkan bahwa penerapan metode FSN Analysis di Agung Toyota Tabanan terhadap persediaan spare part sangat bermanfaat dalam memandu pembelian dan pemesanan. Hal ini dapat memberikan gambaran yang jelas kepada manajemen ketika pergerakan part berubah menjadi slow moving dari kategori non moving, atau sebaliknya. Sehingga dapat membantu untuk mengkategorikan kembali dan mempertahankan tingkat persediaan yang optimal sesuai dengan pergerakan aktual part selama beberapa waktu. Kata Kunci : Spare Part, FSN Analysis, Persediaan
Pengaruh Aktivitas sosial Dan Lingkungan Terhadap Nilai perusahaan Dengan Gender Deversity Sebagai variabel Moderasi Pada Perusahaan Pertambangan I Wayan Kartana; I Gusti Agung Putu Eryani; I Made Wianto Putra; Ni Nengah Seri Ekayani
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.15.2.2024.263-278

Abstract

Penelitian ini bertujuan menginvestigasi peranan moderasi Gender Diversity Dewan Direksi dan Gender Diversity Dewan Komisaris atas pengaruh aktivitas sosial dan aktivitas lingkungan terhadap nilai perusahaan. Populasi penelitian adalah Perusahaan Pertambangan terdaftar di Bursa Efek Indonesia dari Tahun 2017 sampai 2021. Variabel penelitian ini terdiri dari: variabel independen yaitu aktivitas sosial dan aktivitas lingkungan, variabel dependen yaitu nilai perusahaam diukur dengan price book value (PBV), variabel moderasi gender diversity Dewan Direksi dan Dewan Komisaris serta menggunakan 3 variabel kontrol yaitu ukuran perusahaan (size), umur perusahaan serta return on assets (RAO). Penelitian ini menggunakan teknik analisis regresi linear berganda dengan SPSS 17.0. Hasil penelitian menunjukan aktivitas sosial berpengaruh negatif signifikan terhadap nilai perusahaan, aktivitas lingkungan berpengaruh positif signifikan terhadap nilai perusahaan. Hasil pengujian moderasi Gender Diversity Dewan Direksi berperan memperlemah pengaruh aktivitas lingkungan terhadap nilai perusahaan, namaun tidak berperan mememoderasi pengaruh aktivitas sosial terhadap nilai perusahaan. Gender Diversity Dewan Komisaris berperan memperkuat pengaruh aktivitas lingkungan terhadap nilai perusahaan namum berperan memperlemah pengaruh aktivitas sosial terhadap nilai perusahaan. Hasil pengujian variabel kontrol umur perusahaan dan ROA berpengaruh terhadap nilai perusahaan, tetapi size tidak berpengaruh terhadap nilai perusahaan. Limitasi penelitian ini belum memasukan aktivitas ekonomi dan tata kelola sebagai diterminan dari nialai perusahaan dan tekanan stakeholder sebagai variabel moderasi.
PENGARUH KUALITAS PELAYANAN, FASILITAS DAN HARGA TERHADAP KEPUASAN PASIEN PRAKTEK BIDAN MEGAWATI David Sebastian; Tin Agustina Karnawati; Moh. Bukhori
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.15.2.2024.317-329

Abstract

The number of independent midwifery practices has been steadily increasing each year, particularly in the area of North Tambun sub-district, necessitating the need for competitiveness to compete with other independent midwifery practices. This research aims to determine the influence of Service Quality, Facilities, and Price on Patient Satisfaction in North Tambun sub-district. The respondents of this study were 100 outpatient patients at Bidan Megawati Debataraja's clinic. The research utilized the accidental sampling method, employing a Google Form questionnaire through a quantitative analysis approach processed using SPSS 25. The statistical data analysis used Classic Assumption Test, Determinant Test, Multiple Linear Regression Analysis, and Hypothesis Test. The results of the study indicate that there is a positive and significant partial influence of service quality on patient satisfaction. However, there is no significant positive partial influence of facilities on patient satisfaction. Additionally, there is a positive and significant partial influence of price on patient satisfaction. Simultaneously, there is a positive and significant influence of service quality, facilities, and price on patient satisfaction.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Word Of Mouth, Melalui Kepuasan Orang Tua Sebagai Variable Intervening Pada Lembaga Kursus Gambar Funart Studio Di Kota Semarang Fhery Catur Wibowo; Fathorrahman; Theresia Pradiani
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.15.2.2024.330-340

Abstract

This research aimed to analyze the influence of service quality and price on word of mouth, with customer satisfaction acting as the intervening variable, at FunArt Studio in Semarang. Data for this study were obtained through the distribution of questionnaires, resulting in a sample size of 68 respondents. The data were analyzed using path analysis and the Sobel test with SPSS 25.0. The findings of this study concluded that (1) service quality has a significant direct and indirect impact on word of mouth through customer satisfaction, (2) price has a significant direct and indirect impact on word of mouth through customer satisfaction, and (3) customer satisfaction has a significant impact on word of mouth..
KARAKTERISTIK PERUSAHAAN YANG MEMPENGARUHI PENGUNGKAPAN ASET BIOLOGIS (Perusahaan Agrikultur Yang Terdaftar Di BEI Periode 2020 – 2022) Miftachul Jannah; Novi Wulandari Widiyanti; Sudarno
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.15.2.2024.284-298

Abstract

Biological assets like plants and animals have unique characteristics that differentiate them from other investments. The importance of disclosing biological assets is reflected in the accounting standard PSAK 69, which emphasizes the need for transparent financial and non-financial information. This research aims to test and analyze the influence of biological asset intensity, company size, ownership concentration, profitability, and leverage on biological asset disclosure. This quantitative research uses the explanatory research method, and the data source used is secondary data obtained from the BEI (Indonesian Stock Exchange) for the 2020-2022 period. The data analysis technique uses the multiple linear regression analysis method, processed using SPSS 25. The research results show that the biological asset intensity variable has a positive effect on biological asset disclosure, the company size variable harms biological asset disclosure, the ownership concentration variable has a positive impact on biological asset disclosure, the profitability variable has a positive effect on biological asset disclosure, and the leverage variable harms biological asset disclosure.
Evaluasi Efek Geopolitik: Analisis Abnormal Return dan Trading Volume pada IDX30 Pasca Peristiwa Konflik Rusia dan Ukraina I Made Adi Jaya; Mahanavami Gusti Ayu; I Wayan Tantra; Wiryawan Suputra Gumi; I Nyoman Parta
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (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.16.1.2024.70-86

Abstract

The capital market is a dynamic arena, influenced by various factors that can cause fluctuations in securities prices. Among these many factors, information has a significant role in influencing securities prices, especially shares. This research aims to examine the differences in average abnormal returns and average trading volume activity before and after the Russian and Ukrainian conflict on February 24 2022, especially in companies listed as members of the IDX30 index on the Indonesia Stock Exchange. The research method used is event study with a comparative quantitative approach. The research period involved 15 trading days, consisting of 7 days before the event (t-7), the day of the event (t-0), and 7 days after the event (t+7) of the declaration on February 24 2022. Hypothesis testing was carried out using paired tests sample t-test for the abnormal return variable and the Wilcoxon signed rank test for the trading volume activity variable. The results of hypothesis testing show that the average abnormal return does not have a significant influence on the conflict between Russia and Ukraine, while the average trading activity volume has a significant influence on the conflict. However, there is no significant difference in abnormal returns, while there is a significant difference in volume trading activity before and after the Russian and Ukrainian conflict. These findings contribute to understanding the impact of geopolitical events on capital markets and provide insights for investors and financial practitioners.
Cash Flow, Board Independence, Financial Distress in State-Owned Enterprises (SOE) Companies in Indonesia Hans Hananto Andreas
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (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.16.1.2024.1-11

Abstract

The purpose of this study was to investigate the impact of cash flow and board independence on financial distress in Indonesian state-owned corporations (BUMN). The sample in this study used 60 data from 20 state-owned companies listed on the Indonesia Stock Exchange in 2019-2021. The results of the cash flow research have no effect on financial distress, and board independence has no effect on financial distress. However, because BUMN is a government-owned company that is very closely connected to politics, using additional analysis in the form of political connections, it was found that political connections had an effect on financial distress. These findings show that the political connections that state-owned companies have can have a positive impact on the company, for example, in getting money loans from banks, tax discounts given by the DJP, preferential treatment in accepting contracts or projects from the government, or having ease in licensing. We suspect that this can reduce the chances of state-owned companies experiencing financial distress if they have political connections.
Experimental Analysis of Auditor Performance Assessment Using A Reward System Which is Moderated by The Love of Money Wahyu Tri Putri Siregar; Andi Irfan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (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.16.1.2024.33-42

Abstract

Through the love of money as a moderating variable. Researchers seek to understand how rewards influence Performance. The sample used Bachelor of Accounting Audit students from UIN Suska Riau class of 2020. However, of the 73 people, only 42 passed the manipulation test and could be used in data processing. A 2 x 2 between-subjects design was used in this experimental research. The hypothesis in this study was tested using structured analysis of variance (ANOVA), and the experiment time lasted 25 minutes. The instruments used in this research were translation keys, cases, and questionnaires. The results show (1) that Performance will improve when auditors are promised rewards. (2) when an auditor with a high love of money attitude will improve Performance, and (3) when an auditor has a high love of money attitude and is promised a reward, the auditor will not improve Performance compared to an auditor with a low love of money attitude.
Literasi Keuangan Dan Resiliensi Keuangan Mahasiswa: Ditinjau Dari Perspektif Gender Nyoman Trisna Herawati; Luh Gede Kusuma Dewi; Made Ary Meitriana
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (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.16.1.2024.43-56

Abstract

Nowadays, students are very active in using financial technology as a means of payment or investment. For this reason, good financial literacy and resilience are needed to maintain financial well-being in the future. This study aims to examine financial literacy and financial resilience in Accounting Study Program students from a gender perspective. The research method used a quantitative descriptive approach. A total of 156 active students of Universitas Pendidikan Ganesha became respondents. Data were collected using a financial literacy test and a financial resilience questionnaire. The results showed that the average level of financial literacy was moderate. Viewed from a gender perspective, the average financial literacy of women (M=9,36) is higher than that of men (M=9,31). However, the average financial resilience of men (M=50,72) is higher than that of women (M=50,15). Based on financial literacy indicators, men have a better understanding of the concepts of investment and insurance. Meanwhile, women have a better understanding of basic financial concepts and credit management. Based on financial resilience indicators, men have a better ability to control money, the ability to manage financial stress, and have financial planning. Women are able to watch their spending and have a better financial cushion. Financial literacy is positively correlated to financial resilience with a correlation value of 0,134 (p=0,047). These results indicate that there is a significant relationship between financial literacy and financial resilience. The higher a person's financial literacy will increase their financial resilience.
Audit Committee and Audit Delay Rai Ayu Santika Puspa Dewi; Ni Made Sunarsih; Ni Wayan Rustiarini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (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.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.

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