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INDONESIA
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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PROMOSI JABATAN DAN LINGKUNGAN KERJA NON FISIK DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA GOLDEN TULIP BAY VIEW HOTEL & CONVENTION BALI KUTA SELATAN BADUNG Ni Made Gunastri; I Gusti Gede Oka Pradnyana
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.1-10

Abstract

In order to face the business world that is full of competition, a company leader needs to do any efforts to look for a new paradigm and to define his business strategy, so the business can still survive, flourish and develop, while it is also expected to keep creating a conducive working environment. In general, once a person has been accepted, placed and employed by a company, then the next duty of a manager is to evaluate his or her performance. To set this policy later means whether that employee will be promoted, demoted and or got a remuneration. A promotion contributes to an important role for each of employee and even it becomes something that they always wait for. With this job promotion, it means there is a belief and acknowledgement related to the abilities and proficiency of the employees to occupy a higher level of position. This research is aimed to 1) test and analyze the impacts of job promotion on the performance of employees at Golden Tulip Bay View Hotel & Convention Bali; 2) test and analyze the impacts of non-physics working environment at Golden Tulip Bay View Hotel & Convention Bali; 3) test and analyze the influences of job promotion and non-physical job environment on the employees working at Golden Tulip Bay View Hotel & Convention Bali. This research used a survey designed to include respondents in overall 88 hotel employees. The samples were taken by using probability sampling technique that was called proportionate stratified random sampling. The test of hypothesis used was a multiple linear regression analysis with a data analysis entirely had been processed through SPSS version 17.0 program. The first hypothesis result shown that the job promotion had positively and significantly influenced on the performance of employees with t value counted was 4.249 and with significant level of 0.000. The second hypothesis described that the non-physical job environment had positively and significantly influenced to the performance of employees with t value counted was 5.550 and significant level of 0.000 that was smaller than 0.05. By looking at the standardized coefficient beta, the job promotion variable has taken into 0.395 and for the non-physical job environment variable was 0.423, so then it can be concluded that the non-physical job environment had a dominant influence on the performance of employees. This has been supported by the third hypothesis examination shown that both of the job promotions and non-physical job environment simultaneously had been influencing a positive and significant value on the performance of employees, as it seemed from the F value counted; it broke into 49.648 and with significant level of 0.000. Key words : job promotion, non-physical job environment, performance of the employees.
PENGARUH RASIO DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2016 I Nyoman Sutapa
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.11-19

Abstract

This study aims to test whether the ratio analysis consisting of Current Ratio (CR), Debt Equity Ratio (DER), Return on Equity (ROE), and Financial Performance consisting of Earning per share (EPS) have an effect on Stock Price. The population in this study is the company that entered in the index LQ45 in 2015-2016. The sampling technique used in this study is by purposive sampling where the sample is selected on the basis of certain considerations or criteria and the number of samples obtained in the study were 56 companies. The results showed that: (1) Current Ratio has a positive effect on stock prices. (2) .Debt to Equity Ratio does not affect the stock price. (3) .Return on Equity does not affect the stock price (4) .Earning per share has a positive effect on stock prices. Keywords : Current Ratio, Debt Equity Ratio, Return on Equity, Earning per share, Stock Price.
PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN UKURAN PERUSAHAAN SEBAGAI DETERMINAN STRUKTUR MODAL Wayan Wardita; Made Purba Astakoni
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.20-32

Abstract

The purpose of this research is; analyze and explain the effect of profitability on the capital structure, analyze and explain the effect of growth rate (growth) on capital structure, analyze and explain the effect of profitability to the wide company at PT. Mustika Ratu and Subsidiaries. In this research data analysis technique using Partial Least Square (PLS) approach. PLS is a model of Structural Equation Modeling (SEM) equations based on components or variants. Based on hypothesis testing found that profitability have a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This is indicated by the value of coefficient of -0.20860009 with the value of t-statistics of 14.465286 above the critical value of 1.96, so it shows that the higher the profitability of a company will lower the value of the company's capital structure. Growth rate (growth) has a significant negative effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the company's growth will decrease the value of the company's capital structure. This is indicated by the coefficient value of -0.300925 with a t-statistic value of 20.32658 above the critical value of 1.96, so this indicates that the higher growth rate (a company) will lower the value of the company's capital structure, and firm size (size) have a significant positive effect on capital structure at PT. Mustika Ratu and Subsidiaries. This shows that the higher the size (size) of a company will increase the company's capital structure. This condition is shown by the coefficient value of 0.660465 with the value of t-statistics of 29.89193 (larger 1.96). Keywords: Capital Structure. Profitability, Corporate Growth, Company Size
PENGEMBANGAN UMKM PRODUK EKSPOR ROOM DIVIDER DARI ASPEK PRODUKTIVITAS PRODUKSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Ni Luh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.33-39

Abstract

Abstract Science Program for Export Products is done at Diva Lamp located in Banjar Sapat Village Tegalalang Gianyar and OMG Lamp in Banjar Gentong Desa Tegalalang Gianyar Regency. Handicraft products produced in the form of room divider that is various kinds of room and interior partitions made of natural materials. The targeted output outcomes include separation of production space planning and product storefront space because in the production room, the laying of facilities such as machinery and work equipment is more permanent, while the product is more neatly arranged so as to create a representative atmosphere for customers. A good layout will provide larger outputs with the same or fewer costs, smaller man hours, and / or reduced working hours. Output is no less important is the procurement of acrylic printing machine. Procurement is expected to reduce the price of production and the length of time the completion of the product so that the resulting product can compete in the market. Improvements in management, bookkeeping, and marketing are done with the aim that administratively UMKM operational can be better organized so that it is easier in planning process, supervision and decision making. In terms of marketing is expected to add a marketing model so that market share can be absorbed more leverage. Keywords: room divider, room partition
PENGARUH PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PENYALURAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL KABUPATEN BADUNG Ida Ayu Dewi Ratna Sari; Anak Agung Ayu Erna Trisnadewi
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.40-49

Abstract

ABSTRACT This study aimed to analyze the influence of each independent variable on the dependent variable in the Village Credit Institutions (LPD) in the district of Badung regency Abiansemal. Samples used as many as 34 LPD with 68 respondents, the determination of non-probability samples using a method that is saturated samples. Data analysis technique used is multiple linear regression, which preceded the validity, reliability and classic assumption test including normality test, test multicoloniarity and heteroscedasticity test. Results of testing the hypothesis in mind that the internal control positive and significant impact on the effectiveness of lending in Village Credit Institutions (LPD) in the district of Badung regency Abiansemal either partially or simultaneously. Keywords: control environment, risk assessment, control activities, information and communication, monitoring and the effectiveness of the loan portfolio.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI PADA PELAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN GIANYAR Ni Putu Riski Martini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.50-62

Abstract

Abstract The current government institutions must follow accounting developments because users of information, especially the public demand that accountability and transparency be done. Local governments are obliged to publish information in the financial statements as a basis for decision making. Thus, the published information should be useful to the users. Information will be useful if the information is understood and can be used by users and users to trust the information. This study aims to examine the effect of human resource capacity and internal control on the financial reporting of regional work units in Gianyar regency. Population in this research is all employee in SKPD Government of Gianyar regency with method of determination of saturated sample with criterion of determination of sample which will be used in this research is 32 office of Local Government Device Unit (SKPD) Gianyar which carry out accounting finance function. Data analysis technique which is used in this research is multiple linier regression analysis technique. Based on the results of the analysis conducted then obtained the conclusion that the variable capacity of human resources and internal control affects the financial reporting unit of work device area in Gianyar regency. Keywords: human resource capacity and internal control
HASIL PENELITIAN PENGARUH KECERDASAN DAN BUDAYA ETIS ORGANISASI TERHADAP PRILAKU ETIS AUDITOR DI PROVINSI BALI Ni Luh Putu Normadewi Abdi Pradnyani; Ni Putu Riasning; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.63-70

Abstract

ABSTRACT The aim of this research is to explain the influence of Emotional Intelligence, Locus of Control and Ethical Culture of Organization to Ethical Behavior of Auditor in Bali Province. The research method is survey method. The data used consist of primary data and secondary data. This study used 65 respondents determined by using purposive sampling. This research uses multiple linear regression analysis techniques with simultaneous test and partial test with the program SPSS for window version 21. The result of the research with multiple regression test shows that by using simultaneous test of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have positive and significant influence to Ethical Behavior of Auditor. And based on the partial test indicates that the variables of Emotional Intelligence, Locus of Control and Ethical Culture of Organization have a positive and significant influence to EthicalBehavior of Auditor in Bali Province Keywords: Emotional intelligence, Locus of control, Organization Ethical Culture and ethics.
ANALISIS TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DITINJAU DENGAN METODE CAPITAL, ASSETS, MANAGEMENT, EARNING DAN LIQUIDITY (Studi Kasus Pada LPD Di Kecamatan Kuta) I Ketut Puja Wirya Sanjaya; Putu Eka Diana Angga Dana
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.71-76

Abstract

Abstrak Lembaga Perkreditan Desa (LPD) merupakan lembaga keuangan milik desa pekraman yang telah berkembang, memberikan manfaat sosial, ekonomi dan budaya kepada warganya, sehingga perlu dibina, ditingkatkan kinerjanya dan dilestarikan keberadaannya. Adapun perumusan masalah dalam penelitian ini adalah Bagaimana tingkat kesehatan Lembaga Perkreditan Desa (LPD) Desa Adat Kuta di Kecamatan Kuta ditinjau dengan metode CAMEL (Capital, Asset, Management, Earning, dan Liquidity)?" Teknik analisis data yang digunakan berdasarkan Peraturan Gubernur Bali Tanggal 7 Maret 2013 No. 11 Tahun 2013 Tentang Tata Cara Penilaian Kesehatan LPD dengan metode yang digunakan adalah CAMEL (Capital, Asset, Earning, Management, Liquidity). Hasil penelitian dikategorikan sehat dengan nilai CAMEL sebesar 97,05. Rasio permodalan sebesar 13,28%, KAP sebesar 2,67%, CPRR sebesar 105%, Manajemen sebesar 93, ROA sebesar 4,27%, BOPO sebesar 72,5%, alat likuid sebesar 12,74% dan LDR sebesar 93,48%. Kata kunci: Capital, Assets, Management, Earning, Liquidity
PENGARUH TIME PRESSURE, TINDAKAN SUPERVISI, AUDIT RISK, MATERIALITAS, PROSEDUR REVIEW, DAN KESADARAN ETIS TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT DI BPK-RI PERWAKILAN BALI I Made Wianto Putra; A.A. Raka Emas Wicahyani
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.77-84

Abstract

Abstract The purpose of this study was to examine the effects of time pressure, audit risk, materiality, review procedures, and ethical awareness of premature termination of audit procedures. The research was conducted at BPK-RI Bali Representative. The number of samples used were 50 respondents. Data analysis techniques used in this study are instrument test, classical assumption test, and multiple linear regression analysis. Time pressure test results have a positive effect on premature termination of audit procedures. Supervision actions have a negative effect on premature termination of audit procedures. Audit risk positively affects the premature termination of audit procedures. Materiality positively affects premature discontinuation of audit procedures. Review procedures negatively impact the premature termination of audit procedures. Ethical awareness negatively affects the premature discontinuation of audit procedures. Keywords: time pressure, supervision actions, audit risk, materiality, review procedures, ethical awareness, premature discontinuation of audit procedures
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN PADA BADAN RUMAH SAKIT UMUM DAERAH (BRSUD) TABANAN Ni Made Indrawati; I Gusti Ayu Intan Saputra Rini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.85-95

Abstract

Abstract This research entitled "Analysis of Application of Environmental Accounting at Badan Umum Umum Daerah (BRSUD) Tabanan". This study aims to determine the application of environmental accounting at the Regional General Hospital Board (BRSUD) Tabanan as an effort to reduce the environmental impact caused by hospital operational activities and to know the reporting of environmental costs in the financial statements of the hospital. This research is qualitative descriptive research. The variables used in this research are environmental activity and environmental cost treatment. The result of this research is environmental activity done by Badan Badan Umum Umum Daerah (BRSUD) Tabanan that is solid and liquid waste processing by using incinerator and WWTP. Badan General Hospital District (BRSUD) Tabanan not yet apply environmental accounting perfectly according to existing theory. The Tabanan Regional Hospital Board (BRSUD) identifies the environmental costs as direct expenditure and indirect expenditure, recognizes the environmental costs when it has benefited from it even though cash has not yet been issued, the measurement of environmental costs with rupiah monetary units referring to the realization of the previous period costs by the amount of costs incurred, presenting and disclosing the overall environmental costs in the financial statements together with similar costs such as service fees and general and administrative costs. The cost of environmental quality issued by the Regional General Hospital Board (BRSUD) Tabanan amounted to 28.21% of operational cost and budget management has reached 76.62%. Keywords: Environmental accounting, environmental activities, and environmental costs

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