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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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Accounting Attitude Scale: Analisis Perbedaan Sikap Mahasiswa Akuntansi Terhadap Akuntansi (Studi Pada Perguruan Tinggi di Yogyakarta) Yusti Pujisari; Frasto Biyanto; Bunga Vidyaningrum; Junaidi Affan
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.16.1.2024.57-69

Abstract

In general, every student in accounting who has just taken accounting education has a positive attitude toward accounting. However, over the course of their study, the attitude is thought to change, both ini a positive and negative direction. This study aims to test whether there are differences between senior and junior accounting students in attitude towards accounting as a discipline, accounting as a group activity, accounting as a profession and accounting as a career. The research was conducted using a questionnaire adopted from Accounting Attitudes Scale by Nelson and consisted of 15 question items. Research respondents were students of one university in Yogyakarta, which consisted of first semester students (junior students) and final semester students (senior students). Total respondents obtained were 161 respondents. The research results from testing using Mann Whitney test showed that there was significantly difference in the attitude toward accounting as a discipline, accounting as a group activities, accounting as a profession and accounting as a career between yunior and senior students. The overall results of the hypothesis also show that the attitude scores of senior students are lower than those of junior students. This indicates a decrease in positive attitudes along with experience in learning accounting at the university
Profitabilitas, Likuiditas, Senioritas Direktur Utama Dan Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Devy Pusposari; I Gst. A. A. Sintya Purnama Dewi
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.16.1.2024.102-118

Abstract

Taxes are obligatory contributions owed by a taxable person or corporate taxpayer to the state. Taxation is one of the burdens for companies that can reduce their profits. Therefore, the company will make an effort to be able to efficiently reduce the corporate tax burden. One of the efforts that the company can make is tax avoidance. This research is aimed at finding out the effect of profitability, liquidity, and seniority of the president of the board on tax avoidance with firm size as a moderation variable. Sampling in this study uses purposive sampling techniques. In this study, there were 7 property and real estate companies and 35 samples. The data used in this study is obtained from secondary data that uses data from the financial statements of property and real estate companies listed on the Indonesian Stock Exchange in 2018–2022. The results of this study show that partially profitability has no effect on tax avoidance, while liquidity and seniority of the president of the board have a negative and significant effect on tax avoidance. Simultaneously, profitability, liquidity, and seniority of the president of the board have an effect on tax avoidance. The firm size moderation variable is unable to moderate the effect of profitability on tax avoidance, the effect of liquidity on tax avoidance, and the effect of the seniority of the president of the board on tax avoidance.
Systematic Literature Review: Akuntansi Forensik Sebagai Strategi Dalam Upaya Mengatasi Tindak Pindana Korupsi Ni Made Sintya Surya Dewi; I Gusti Putu Eka Rustiana Dewi
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.16.1.2024.132-138

Abstract

This article aims to explain the existence of forensic accounting as a strategy in dealing with criminal acts of corruption. This research adopts a Systematic Literature Review approach. The findings from this research confirm that the role of Forensic Accountants is vital in efforts to prevent and reduce acts of corruption. The better the forensic audit is carried out, the more optimal fraud prevention can be. Forensic accounting has a significant impact on supporting the process of eradicating corruption through preventive, detective, and repressive strategies. By applying sophisticated investigative techniques and data analysis, forensic accounting can play a role in uncovering corruption cases, collecting evidence, and compiling relevant expert reports for use in legal processes. However, to face the challenges in fighting corruption, close cooperation between forensic accountants, law enforcement, and other related institutions is crucial. Through this synergy, it is hoped that efforts to eradicate corruption can become more effective and uphold justice.
Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Melalui Media Sosial dan Sustainability Report Nur Anisah; Fadia Ayu Silfia; Milla Dunna Ilma
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.16.1.2024.160-171

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana pengungkapan sukarela tanggung jawab sosial perusahaan oleh perusahaan Indonesia di media sosial dan untuk membandingkannya dengan pengungkapan sustainability report. Penulis menggunakan perusahaan publik Indonesia yang terdaftar dalam Indeks SRI-KEHATI sebagai sampel. Selanjutnya, dengan menggunakan perangkat lunak NVIVO, penulis menganalisis secara kualitatif kegiatan CSR yang diungkapkan di media sosial perusahaan dan sustainability report dengan pendekatan interpretatif. Temuan – Temuan menunjukkan bahwa perusahaan Indonesia masih menunjukkan tahap awal pengungkapan CSR sukarela berbasis media sosial. Selanjutnya, isu tentang pelatihan, pendidikan dan pengembangan keterampilan mendominasi pengungkapan perusahaan. Akhirnya, perusahaan Indonesia mengungkapkan lebih sedikit informasi CSR di media sosial mereka daripada di sustainability report. Pengungkapan CSR berbasis media sosial di negara berkembang relatif kurang dipelajari. Dengan demikian, tulisan ini secara empiris menunjukkan topik dan intensitas pengungkapan CSR di media sosial dan perbandingan antara jenis pengungkapan CSR ini dengan pengungkapan CSR menggunakan media lain.
Akuntabilitas Humanis Ekosentrisme: Konstruksi Holistik Menuju Keberlanjutan Di Indonesia I Gusti Ayu Agung Omika Dewi; Eko Ganis Sukoharsono; Lilik Purwanti; Aji Dedi Mulawarman
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.16.1.2024.119-131

Abstract

Makalah ini bertujuan mengkontruksi teori akuntabilitas dalam bingkai paradigma bahasa Habermas dipadukan dengan konsep Ekosentrisme. Konstruksi dilakukan karena paradigma bahasa Habermas dengan teori Communicative Action-nya bukan merupakan teori yang sepenuhnya tepat untuk menganalisis akuntabilitas jika dikaitkan dengan keberlanjutan. Akuntabilitas yang dianalisis dalam bingkai paradigma bahasa Habermas belumlah sepenuhnya holistik karena belum terdapat dimensi spiritual dan masih bersifat antroposentris yang memandang manusia sebagai pusat dari semua nilai dan menganggap alam sebagai alat untuk menciptakan nilai bagi manusia sehingga masih bisa memunculkan tindakan penindasan semena-mena terhadap alam. Sementara itu, Ekosentrisme dengan filsafat Deep Ecology-nya menjadikan manusia sebagai satu kesatuan dengan lingkungan alam yang membentuk suatu jaringan jaringan kehidupan (the web of life). Hasil konstruksi menemukan suatu formulasi teori baru yaitu teori Akuntabilitas Holistik yang dipandang dapat menganalisis akuntabilitas secara menyeluruh serta menghasilkan suatu model Akuntabilitas Humanis-Ekosentrisme sebagai upaya menuju keberlanjutan di Indonesia.
Studi Komparasi Pengungkapan Sustainability Report Dan Kontribusinya Terhadap Sustainable Development Goals (Study Pada Sektor Perbankan di Indonesia) Ika Makherta Sutadji; Titik Agus Setiyaningsih; Binti Shofiatul Jannah; Alvien Gunawan; Mariama Trawally Sawo; Nina Indriastuty
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.16.1.2024.87-101

Abstract

Studi ini menganalisis pengungkapan laporan keberlanjutan dan dampaknya terhadap Tujuan Pembangunan Berkelanjutan (SDGs) sektor perbankan Indonesia. Metode komparatif digunakan dalam penelitian ini untuk mengevaluasi Laporan Keberlanjutan Perusahaan Perbankan Nasional dari sudut pandang ekonomi. Analisis dilakukan pada tingkat pengungkapan keberlanjutan dari beberapa bank utama di Indonesia dan menilai sejauh mana pengungkapan tersebut mendukung pencapaian SDGs. Data yang digunakan berasal dari laporan tahunan dan laporan keberlanjutan perusahaan tahun 2022. Analisis konten digunakan untuk menilai keberlanjutan pengungkapan dan kontribusinya pada pencapaian tujuan SDGs. Hasil penelitian menunjukkan perbedaan persentase atas analisis komparatif yang diungkapkan dalam laporan keberlanjutan dari topik spesifik aspek ekonomi oleh 4 perusahaan perbankan nasional. Laporan Keberlanjutan dibuat oleh 4 perusahaan dengan mengacu pada Standar POJK dan GRI Standards yaitu PT. Bank Negara Indonesia Tbk, PT. Bank Rakyat Indonesia Tbk, PT. Mandiri Tbk, PT. Bank Tabungan Negara Tbk. Tingkat pengungkapan topik spesifik pada BNI 57%, BRI 71%, Mandiri 93% dan BTN 79% Hal ini mengindikasikan bahwa tidak semuanya mengungkapkan sesuai topik spesifik dalam GRI Standar. Bank-bank tersebut memiliki tingkat pengungkapan keberlanjutan yang berbeda untuk menunjukkan komitmen yang kuat terhadap aspek lingkungan, sosial, dan tata kelola (ESG). Hasil perhitungan pengungkapan keberlanjutan juga terkait dengan kontribusi pada tujuan SDGs, terutama aspek ekonomi inklusif dan pembangunan berkelanjutan. Hasil dari studi ini diharapkan memiliki manfaat bagi para pemangku kepentingan, termasuk regulator, investor, dan manajemen bank, dalam menentukan strategi keberlanjutan yang akan membantu mencapai tujuan pembangunan berkelanjutan di Indonesia.
Analisis Strategi Pemasaran Terhadap Kepuasan Pelanggan Kopi Sumatra (Studi Kasus Kopi Sumarya) I Gusti Ngurah Putra Harthawan; Oky Arwana
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.16.1.2024.12-32

Abstract

This study aims to determine the effect of the marketing mix on customer satisfaction. This research was conducted on Sumarya coffee. The number of samples specified is as high as 90 respondents. Measurement in the questionnaire using a Likert scale. Statistical data analysis is used to: a) test research instruments through the validity test and reliability test; b) perform the classical assumption test; c) perform descriptive statistical analysis using the frequency distribution; and d) perform statistical analysis using multiple regression analysis with the help of the SPSS 20 program. The results of hypothesis testing show that there is a significant direct positive effect between products on customer satisfaction, with an unstandardized beta coefficient value of 0,382 and a significance of 0,000. There is a direct and significant positive effect of prices on customer satisfaction, with an unstandardized beta coefficient of 0,124 and a significance of 0,002. unstandardized beta coefficient value of 0,013 with a significance of 0,008. The results of this study indicate that the multiple regression analysis shows a positive and significant direct effect of customer decisions on the level of sales.
PERSEPSI PEMILIK HOMESTAY DI KOTA DENPASAR TERHADAP PENGETAHUAN AKUNTANSI Dirga Surya; Edy Septian Santosa Made
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.16.1.2024.150-159

Abstract

Business owners must recognize the importance of accounting in financial management and preparation of financial reports, thus understanding the owners' perceptions of their business and accounting is necessary. The objective of this research is to understand the perceptions of homestay owners in Denpasar regarding homestay businesses and financial accounting. This study utilized a descriptive analysis method, gathering data from 45 homestay owners in Denpasar. Validity and reliability tests indicated that all research instruments were valid and reliable. The research findings revealed that homestay owners have a very positive perception of homestay businesses, with a good understanding of homestay definitions and economic value. However, challenges related to business funding still exist. Additionally, homestay owners recognize the importance of bookkeeping and accounting, but limitations in knowledge and resources hinder their implementation. As a result, the quality of homestay financial reports still falls short of applicable accounting standards.
HEXAGON FRAUD PERSPECTIVE ON FINANCIAL STATEMENT FRAUD IN INDONESIA INSURANCE COMPANIES Mursalam Salim; Aldrin Akbar Mohammad; Sutisna Entis; Mawadda Anwar Aini
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.16.1.2024.172-184

Abstract

Financial statement fraud is something that causes economic losses and results in a loss of investor confidence. Therefore, company management needs to identify what factors influence the company in committing fraud. One approach to detecting fraud is to use the fraud hexagon model. This model consists of stimulus, opportunity, rationalization, capability, ego, and collusion. This research is explanatory research that aims to investigate the possible factors of financial statement fraud using a fraud hexagon perspective. The objects used as research samples are 15 insurance companies registered on the IDX during 2019 - 2022. This research uses the F-Score model to separate companies that have experienced fraud and uses logistic regression as data analysis. The results of his study show that the elements of opportunity, rationalization, and ego influence financial statement fraud. Meanwhile, the elements of stimulus, capability, and collusion do not affect financial statement fraud.
TRANSFORMATION OF HUMAN RESOURCES COMPETENCE FOR THE STRENGTHENING OF GOOD GOVERNANCE THROUGH QUALITY GROUP RAPPORTS Gede Sanjaya Adi Putra; I.B. Putra Manuaba; Anand Yamani Yupitrika
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.16.1.2024.185-197

Abstract

This study aims to determine how “The Role of HR Competencies in Improving Good Governance Through Superior Financial Reporting in village governments” in village governments in the Denpasar city area. The type of research conducted is using an associative approach. The population in the study were all villages in the Denpasar city government area. Respondents used were village government officials selected by purposive sampling in the city of Denpasar. This study consists of independent variables of human resource quality, with dependent variables of good governance and intervening variables of financial reporting quality. Data analysis techniques used in this study are descriptive analysis, variance-based Structural Equation Modeling (SEM) analysis (Partial Least Square). The hypotheses in this study are; (1) there is an effect of the quality of human resources on good governance. (2) the quality of financial reporting can mediate the effect of human resource competence on good governance. The conclusion obtained in this study is that HR competence does not have a significant effect on GCG, but the quality of financial reports is able to mediate the relationship between HR competence and Good Governance.

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