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INDONESIA
Krisna: Kumpulan Riset Akuntansi
Published by Universitas Warmadewa
ISSN : 23018879     EISSN : 25991809     DOI : -
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 214 Documents
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Analisis Strategi Pemasaran Terhadap Kepuasan Pelanggan Kopi Sumatra (Studi Kasus Kopi Sumarya) Harthawan, I Gusti Ngurah Putra; Arwana, Oky
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; Made , Edy Septian Santosa
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 Salim, Mursalam; Mohammad, Aldrin Akbar; Entis , Sutisna; Aini , Mawadda Anwar
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 Putra, Gede Sanjaya Adi; Manuaba, I.B. Putra; Yamani Yupitrika, Anand
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.

Page 22 of 22 | Total Record : 214

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