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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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INFLUENCE OF FIRE SAFETY SYSTEM, DESTINATION IMAGE, AND TOURIST SATISFACTION ON REVISIT INTENTION IN BADUNG REGENCY Indra Setiady I Nyoman; Diah Utari Dewi Nyoman; Putu Sri Widnyani Ida Ayu
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (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.17.1.2025.147-157

Abstract

The objective of this study is to examine the impact of fire safety systems, destination image, and tourist satisfaction on revisit intention in Badung Regency. Badung Regency, a prominent tourist destination in Bali, confronts significant challenges in preserving the well-being, security, and reputation of the destination, thereby ensuring positive experiences for tourists and encouraging repeat visits. This study employs a quantitative approach using a survey method targeting 110 international and domestic tourists visiting Badung Regency. The collected data were then subjected to a rigorous analysis using multiple linear regression analysis. The findings suggest that the fire safety system exerts a positive and significant influence on revisit intention. Destination image exerts a substantial positive influence, while tourist satisfaction emerges as the predominant variable influencing revisit intention. These findings carry implications for destination managers and local governments, particularly in terms of enhancing fire safety systems, cultivating a positive image, and refining the quality of tourism services in Badung Regency. Keywords: fire safety system, destination image, tourist satisfaction, revisit intention
GOOD CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET, AND FINANCIAL PERFORMANCE AS A DETERMINANT OF EARNING QUALITY Cok Istri Ratna Sari Dewi; I Gusti Ayu Ratih Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (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.17.1.2025.158-173

Abstract

Financial reports contain beneficial information for their users, especially information about profits. Profit information that does not represent the honest truth about the company's economic health, then the quality of its earnings needs to be questioned. Users of financial reports want quality profits. Manipulation of profit quality can lead stakeholders to make wrong decisions in making business decisions about the company. This study aims to determine the effect of Good Corporate Governance, Investment Opportunity Set, and Profitability on profit quality. The population in this study was 45 banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample determination was carried out using the purposive sampling method, namely the selection of samples with several specific criteria, so that a sample of 20 banking sector companies was obtained. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the good corporate governance variable, proxied by managerial ownership, has a positive effect on profit quality, and then financial performance, proxied by ROA, has a positive effect on profit quality. While the investment opportunity set variable does not affect profit quality. Keywords: managerial ownership, institutional ownership, independent board of commissioners, audit committee, investment opportunity, financial performance
FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BPR RANAU TENGAH Suci Indah Permata Sari; Bainil Yulina; Evada Dewata
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.174-184

Abstract

The purpose of this study is to examine how the accountability of village fund management in the BPR Ranau Tengah District, OKU Selatan Regency, is impacted by the role of village authorities, the clarity of budget targets, the use of information technology, and the internal control system. The research was motivated by persistent issues of mismanagement and lack of transparency in village fund allocation despite regulatory frameworks. Using a quantitative method, 63 village authorities from 21 communities filled out questionnaires, which were sent out using a saturated sampling method. To analyse the data, this study employs validity tests, traditional assumption tests, and hypothesis tests. Only the role of village authorities has a beneficial impact on accountability, according to the research findings. However, the use of technology, internal control systems, and the clarity of budget targets have little effect. These results show that the active participation and dedication of village leaders have a bigger effect on accountability than technical systems alone. The study helps improve village fund governance in real-life applications and provides a deeper understanding of how to apply stewardship theory in managing public funds.
GREEN INNOVATION-ORIENTED STRATEGY AND FINANCIAL PERFORMANCE OF MANUFACTURING MSMES: TOWARD GREEN ECONOMIC SUSTAINABILITY Nurlia; Juwari; Hiezkia Xena Saban; Nadya Putri Indraswari
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.200-212

Abstract

The objective of this study is to examine how environmental regulations impact the financial performance of manufacturing MSMEs, taking into account the mediating role of green innovation-oriented (GIO) and the moderating role of green dynamic capability (GDC). A quantitative approach using SEM-PLS analysis was applied to data from 177 respondents in North Balikpapan. The findings indicate that environmental regulations do not directly affect financial performance. However, they significantly enhance GIO, which subsequently has a positive and significant impact on financial performance. Additionally, while GDC directly influences financial performance, it does not moderate the relationship between environmental regulation and financial performance. This study emphasizes the importance of green innovation as a strategic response to regulatory pressures for improving MSME performance in a sustainable manner.
The DIGITAL FINANCIAL LITERACY PAYMENT APPLICATION AS AN OPTIMIZATION FOR IMPROVING MSME BUSINESS Gazali; Nurul Alfian; Rohmaniyah; Nilam Ramadhani
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.185-192

Abstract

Technological developments have brought us to a condition where financial literacy has turned into digital financial literacy (DFL). Research Method In this research, the Prototype method is used because it functions as an initial version of the system. The Prototype method will produce a system as an intermediary between the Developer and the User because it can make it easier for the User to choose a system that suits what is expected. Making a simple software model with a basic depiction used to make the design is the meaning of a prototype. The result of this research is that this application offers various practical features, from bill payments, and money transfers, to online purchases. Apart from that, using the BYLA application can increase ease and efficiency in digital payments which can involve various strategies and innovations aimed at making the payment process faster, safer, and more comfortable for users.
GREEN ACCOUNTING : IMPLEMENTASI TRI HITA KARANA DALAM MEMBANGUN EKONOMI DESA YANG BERKELANJUTAN Made Andy Pradana Sukarta; I Gede Dirga Surya Arya Widhyadanta; I Nyoman Darmayasa; Ni Kadek Cahya Dwi Utami
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.226-234

Abstract

Sustainable village economic development requires a balance between economic, social, and environmental dimensions. This study analyzes the role of the Village Credit Institution (LPD) of Canggu in integrating Green Accounting with the local philosophy of Tri Hita Karana. Using a qualitative case study design, data were collected through in-depth interviews, documentation, and triangulation involving supervisors, managers, and clients of the LPD. The findings reveal that the values of Parahyangan, Pawongan, and Palemahan are embedded in LPD practices through support for religious rituals, social welfare programs, and environmentally friendly initiatives. This integration strengthens the implementation of Green Accounting and fosters village development rooted in local culture. The study highlights the contribution of LPD as an inclusive and sustainable traditional financial institution aligned with the Triple Bottom Line framework.
EFEK MODERASI SIFAT MACHIAVELLIAN PADA PENGARUH TIME BUDGET PRESSURE DAN KOMPLEKSITAS TUGAS TERHADAP PERILAKU DISFUNGSIONAL AUDITOR Putu Purnama Dewi; I Gusti Ayu Eka Wulandari; Putu Irma Yunita
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.213-225

Abstract

This research examines how time constraints and task difficulty affect counterproductive audit practices, considering the moderating effect of manipulative personality characteristics. The study utilized survey data from 105 professionals working in public accounting firms throughout Denpasar. Analytical methods included multivariate regression and interaction effect testing. The outcomes demonstrate that both time pressure and task intricacy substantially increase non-compliant audit behaviors. Additionally, Machiavellian disposition significantly intensifies these relationships. These results highlight how personal temperament variables can amplify the effect of workplace stressors on professional conduct deviations within auditing contexts.
INCREASING CUSTOMER LOYALTY THROUGH A CUSTOMER-BASED BRAND EQUITY APPROACH: THE PERSPECTIVE OF KEBAYA FASHION CONSUMERS I Gusti Ayu Novitasari; Ni Made Galih Masari
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.247-259

Abstract

The objective of this study is to enhance customer loyalty to kebaya fashion products in Denpasar City by employing the Customer-Based Brand Equity (CBBE) approach. A quantitative approach was employed to collect data through the administration of questionnaires to 110 respondents. The collected data were then analyzed by the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. The findings of the study indicated that brand equity exerts a positive influence on customer loyalty and customer-based brand equity. Furthermore, customer-based brand equity demonstrates a positive impact on customer loyalty, thereby mediating the relationship between brand equity and customer loyalty. These findings offer implications for marketing strategies that aim to enhance customer loyalty by fortifying brand equity. The findings support the CBBE theory and demonstrate the importance of integration between product differentiation, brand awareness, and digital marketing in creating deep emotional relationships with customers. The present study offers pragmatic contributions to businesses, particularly in the fashion industry, by providing a framework for the development of effective marketing strategies.
ANALISA DAMPAK PROMOSI DAN SANKSI PADA KECURANGAN PAJAK USAHA KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.193-199

Abstract

Small and Medium Enterprises (SMEs) are businesses that continue to grow with good resilience to macroeconomic turmoil. The large number of units with relative income has made them potential tax objects. The reality in the field shows that not all SMEs have the compliance to complete their tax obligations. This study aims to determine the effect of tax promotion and tax sanctions on taxpayer compliance who are SMEs in Denpasar City. The number of samples used was 100 people and the multiple regression test method has produced a conclusion. Tax promotion and tax sanctions have a positive and significant effect on taxpayer compliance. The results show the need for better and more massive tax promotion efforts to improve taxpayer compliance. Firmness in implementing tax sanctions also needs to be increased to improve taxpayer compliance.
KAJIAN RETRIBUSI KANTIN DENGAN SKENARIO DI KOTA MALANG TAHUN 2025 Cindy Getah Trisna June; Muhammad Syafiq; Dian Surya Ayu Fatmawati; Ary Yunita Anggraeni; Nofita Tahmer
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): 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.17.2.2026.260-274

Abstract

School canteen levies are a form of levy imposed on canteen operators as compensation for the use of school facilities or government-owned land. These levies aim to optimize the utilization of regional assets and improve the overall quality of educational services. This study aims to analyze canteen levy policies in Malang City, considering legal, economic, and social aspects. Therefore, the results of this study are expected to provide more adaptive policy recommendations that support the sustainability of canteen businesses without neglecting their contribution to regional revenue. In analyzing canteen levies, calculations were conducted, where the appropriateness of the tariff was measured based on the cost ratio, which was conducted by analyzing the development of costs (operations, maintenance, and capital/investment) and the provision of facilities and infrastructure. To ensure equitable distribution of regional asset quality, local governments provided a simultaneous subsidy of 50% or 30% to compensate for this, depending on the region's financial capacity. However, this was done by considering the conditions of each canteen, considering the varying amounts of the levy burden. The estimated amount of the levy burden is as follows: 80% of canteens in good condition, 60% of canteens in light damage, and 40% of canteens in severe damage.

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