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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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PORTOFOLIO OPTIMAL MODEL MARKOWITZ SAHAM IDX ESG LEADERS DALAM TERANG LAUDATO SI’ Florian Indra Kusuma Irawan; I Putu Sugiartha Sanjaya
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.198-208

Abstract

This study examines the formation of an optimal portfolio using stocks from the IDX ESG Leaders Index through the Markowitz Model approach, integrated with the principles of Integral Ecology from the encyclical Laudato Si’. The background of this research is the pressing issue of environmental degradation, including climate change, deforestation, illegal, unreported, unregulated (IUU) fishing, air pollution, and water crises in Indonesia. Pope Francis in the encyclical Laudato Si’ emphasizes the importance of incorporating environmental aspects into economic decision-making. This study utilizes data from 30 companies within the IDX ESG Leaders Index, which meet environmental, social, and governance (ESG) criteria. The advantage of this research lies in its holistic approach that considers not only financial factors but also environmental and social impacts, in line with the principles of Integral Ecology of Laudato Si’. Portfolio evaluation is conducted using three performance measures: Sharpe Ratio, Treynor Ratio, and Jensen Ratio. The research results show that the optimal portfolio of IDX ESG Leaders can be formed from BBRI (45%), MAPI (35%), TBIG (15%), and PWON (5%). This portfolio yields a return of 11.18% with a risk of 3.55% per six months. This portfolio is better than JKSE which only provides a return of 3.43% with a risk level of 5.29%. Based on Sharpe, Treynor, and Jensen Index measurements, this portfolio outperforms the two other portfolios also formed from IDX ESG Leaders stocks. This study contributes to the development of Financial Management theory and Divine Philosophy related to sustainable economics, provides practical guidance for investors, and serves as an evaluation material for the Indonesia Stock Exchange policies.
Profitability, Corporate Governance, and Family Ownership Effect on Corporate Social Responsibility Disclosure I Made Gde Kamal Mulia; I Ketut Jati; Ni Luh Sari Widhiyani; Eka Ardhani Sisdyani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.259-270

Abstract

The aim of this research is to analyze the effect of profitability, corporate governance, and family ownershipon corporate social responsibility disclosure. This research was conducted on manufacturing sectorcompanies listed on the Indonesia Stock Exchange with the observation year 2021 - 2023. The sample for thisresearch is family companies (Family Business Enterprise) which are included in the manufacturing industrygroup. The sampling method used was the purposive sampling method. This research uses secondary dataobtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the company'sofficial website. The data collection method used in this research is the non-participant observation method.The data analysis technique used is multiple linear regression analysis. The findings show that profitability,corporate governance, and family ownership have a positive effect on corporate social responsibilitydisclosure.
ANALISIS PENGARUH AUDIT INTERNAL, KARAKTERISTIK PERUSAHAAN DAN NET PROFIT MARGIN TERHADAP IMPLEMENTASI SISTEM MANAJEMEN ANTI PENYUAPAN: ANALISIS PENGARUH AUDIT INTERNAL, KARAKTERISTIK PERUSAHAAN DAN NET PROFIT MARGIN TERHADAP IMPLEMENTASI SISTEM MANAJEMEN ANTI PENYUAPAN Wahyu Firmansyah; Nurhastuty Kesumo Wardhani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.373-385

Abstract

The occurrence of fraud or corruption cases involving all elements both carried out by company management and regulators by working together to launder the proceeds of corruption or working together to manipulate government projects in Indonesia has caused public trust and stakeholders to decline. The government has issued guidelines for public and private organisations in implementing the ISO 37001:2016 Anti-Bribery Management System (ABMS), which aims to empower corruption prevention efforts in private and non-profit environments to control bribery practices and implement an anti-corruption culture within the company. To prevent corruption in the construction services industry, one of the simplest methods used is to increase awareness at the management and employee levels to always be aware of everything that surrounds them. This study aims to analyze the effect of internal audit and company characteristics on the implementation of the Anti-Bribery Management System (ABMS). The object of research is infrastructure sector companies in the 2021-2023 period. The data analysis is quantitative and uses secondary data obtained from the IDX website. The analytical tool used is SPSS Version 25 by processing data starting with the normality test, classical assumption test, multiple linear analysis, hypothesis testing. The research results obtained that internal audit has a significant effect on the anti-bribery management system, company size and age have a significant effect on the anti-bribery management system and Net profit margin has no significant impact on the anti-bribery management system.
Pengaruh Pengawasan Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus Pada Perusahaan Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Sella Auni Aprilia; Fatmasari Sukesti; Mohammad Ridwan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.321-335

Abstract

This research is entitled The Effect of Company Supervision on Company Financial Performance. Case Study of Banking Companies Listed on the Indonesian Stock Exchange 2020-2023. The aim of this research is to analyze the simultaneous and partial influence of company supervisors on the financial performance of banking companies listed on the Indonesian stock exchange in 2020-2023. The data collection method used in this research is the documentation method with multiple linear regression analysis. Based on the research results, it shows that the variables board of commissioners, board of directors, audit committee and institutional ownership simultaneously influence the financial performance of banks listed on the Indonesian stock exchange in 2020-2023. The partial effect shows that the institutional ownership and managerial ownership variables have a positive effect on financial performance, while the board of commissioners, audit committee and board of directors have no effect on the financial performance of banking companies listed on the Indonesian stock exchange in 2020-2023.
INTEGRASI PRINSIP ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ATAS PRAKTIK KEBERLANJUTAN DALAM PENGELOLAAN BISNIS REAL ESTATE I Kadek Yoga Sanjaya; Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.226-241

Abstract

Sustainability practices have become a global issue, yet many companies remain vulnerable in implementing ESG (Environmental, Social, and Governance) sustainability in their business lines. This study aims to provide a deeper understanding of the issues and identify (1) the background behind PT PSS management’s choice of a sustainable concept in business management, (2) the implementation of sustainability practices in business management, and (3) the alignment of the implementation of sustainability practices in business management at PT PSS with ESG principles. The method used in this study is a qualitative approach with a case study of PT PSS, employing an interpretive paradigm. The results show that (1) the background for PT PSS management’s choice of a sustainability concept is based on the company’s internal awareness, the influence of stakeholders, regulatory compliance, and business strategies aimed at enhancing company value, (2) the sustainability practices implemented by PT PSS in business management, from planning to maintenance, have been integrated with environmental, social, and governance initiatives, and (3) PT PSS has met ESG criteria and is in accordance with the ten ESG standards issued by the Ministry of Finance of the Republic of Indonesia. The implications of this study reveal the positive impacts received by PT PSS, the environment, and the community through the application of sustainability practices, and it is hoped that companies in Indonesia will start to integrate ESG principles into their business operations.
PENGARUH PENGALAMAN KERJA, LINGKUNGAN KERJA, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT I Gusti Agung Diah Dwi Jayanti; Luh Kade Datrini; Ni Luh Putu Mita Miati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.271-278

Abstract

Audit judgment is the auditor's policy in assessing the results of the examination that affect the fairness offinancial statements. Numerous cases related to audit judgment by the Supreme Audit Agency (BPK)haveraised doubts among users of BPK audit reports. The differing results found by previous researchers have ledto inconsistencies in research and a lack of studies investigating the influence of the work environment onaudit judgment. Therefore, researchers see an opportunity to re-examine the factors that influence auditjudgment. This study aims to identify the influence of work experience, work environment, and time budgetpressure on audit judgment among BPK auditors in Bali Province. Data were collected through a survey of50 BPK auditors in Bali Province. The sampling method used was non-probability sampling with a purposivesampling technique, and the analysis was conducted using Structural Equation Model (SEM) with theSmartPLS analysis tool. The results of the study indicate that the work experience variable has a significantpositive influence on audit judgment. However, the work environment and time budget pressure variables donot have a significant influence on audit judgment. This study has theoretical and practical implications forthe BPK in Bali Province.
MENGUNGKAP PERAN DESA ADAT DALAM PRAKTIK TATA KELOLA LPD DI BALI I Wayan Sudiana; Ni Made Wisni Arie Pramuki; Ni Wayan Alit Erlinawati; Kadek Dewi Pradnyawati; Putu Nuniek Hutnaleontina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.240-258

Abstract

Village Credit Institution (VCI) is a microfinance institution that is specifically in Bali Province and has a role to maintain the existence of traditional village institutions that are the last bastion of Balinese culture. The existence of VCI supported by the traditional village community (krama desa) has a very strategic function, namely to spur rural economic development, prevent farmers from the trap of ijon from middlemen, and at the same time maintain the local wisdom of the traditional village. The purpose of VCI is to help traditional villages carry out their cultural functions. VCI has been proven to be able to improve the economic, social, and cultural conditions of the community. In fact, not all VCIs are able to develop sustainably. One of the factors causing this problem is the lack of awareness to realize governance practices in preventing conflicts between administrators and village communities as VCI owners. Good governance practices must meet the principles of transparency, accountability, responsibility, independence, and fairness. Therefore, it is important to review the governance practices of custom-based VCIs. This research was conducted at LPD Kerobokan. Data analysis with a qualitative descriptive approach. The main findings of this study confirm that customary villages play a central role in the management of Village Credit Institutions (VCI). The study shows that the structure and decision-making process based on customary village deliberations provide strong legitimacy to VCI policies and practices. This not only increases transparency but also strengthens community trust in VCI. The importance of synergy between custom and governance in VCI management by strengthening the role of customary villages and integrating local values ??in governance.
PERILAKU KEUANGAN GENERASI MILENIAL DI KOTA DENPASAR : PENGARUH LITERASI KEUANGAN, ADOPSI FINTECH PAYMENT, IMPULSIVE BUYING DAN FINANCIAL SELF EFFICACY Ketut Tanti Kustina; Ni Putu Ayu Sulasmi; Putu Pande R. Aprilyani Dewi; Gine Das Prena
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.209-225

Abstract

This study aims to analyze the influence of several factors on the financial behavior of the millennial generation in Denpasar City. The variables focused on include financial literacy, fintech payment adoption, impulsive buying, and financial self-efficacy. The goal is to evaluate the impact of these variables on the financial behavior of the millennial generation in the city of Denpasar. With an emphasis on these factors, this study is expected to provide a deeper understanding of the contribution to the financial behavior patterns of the millennial generation, especially in the
PERAN STAKEHOLDER DALAM MENDUKUNG KETAHANAN MANGROVE BERKELANJUTAN DI BANYUURIP MANGROVE CENTER, JAWA TIMUR Hendrik Suhendri; Dito Aditia; Cakti Indra Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.279-290

Abstract

The area of mangrove forests in Indonesia continues to shrink, so it is necessary to strengthen the capacity of human resources to support sustainable mangrove resilience. The purpose of the research is to identify multi-stakeholder roles, strengths, weaknesses, opportunities and threats, as well as formulate the best strategies in supporting sustainable mangrove resilience. This study uses a descriptive qualitative method, with SWOT analysis. The results of the study showed that there were multi-staleholders who played a role, namely the community, the Banyuurip Village Government, the Banyuurip Mangrove Center Admin Team, the Non-Governmental Organization Volunteer Alliance for Nature Rescue (Arupa), PGN Saka, Academicians of Brawijaya University, Academicians of Raden Rahmat University, Mass Media, namely Mongabay, and the Forestry Service of East Java Province. Banyuurip Mangrove Center has 11 strengths, 8 weaknesses, 12 opportunities and 4 threats. The best strategy formulation is to strengthen synergy between stakeholders through communication forums
Analisa Faktor – Faktor Yang Mempengaruhi Gen– Z Dalam Menentukan Keputusan Investasi Agus Putra Mardika; I Putu Dharmawan Suryagita Susila Putra; Ni Luh Laksmi Rahmantari; Ni Komang Mela Tri Utari; I Gusti Ayu Lia Yasmita
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.345-353

Abstract

This study explores the factors that influence investment decisions among Generation Z in Indonesia.Through a qualitative approach, data was obtained from literature review, observation, and in-depthinterviews with 10 Generation Z respondents aged 21-27. This research utilizes the Self-DeterminationTheory (SDT) framework that includes aspects of personal motivation, social influence, self-confidence,independence, social relationships, and external factors. The research findings reveal that Generation Z'sinvestment decisions are driven by the motivation to achieve financial stability, overcome future-relatedconcerns, and recommendations from friends and family. Social media and influencers play an importantrole in shaping their investment preferences. The level of confidence in investing is influenced by theeducation provided by investment platforms and individual experience. While independence is a keyaspect, community input is still considered important. External factors, such as platform promotions andeconomic information, also have a significant influence on investment decisions.The study concludes thatGeneration Z integrates social influences and personal preferences in the investment decision-makingprocess, with a focus on autonomy and achieving long-term financial goals.

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