cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota denpasar,
Bali
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 264 Documents
 23   24   25   26   27 
Praktik Strategi Penghematan Biaya dan Dampaknya terhadap Kinerja Sumber Daya Manusia : Perspektif Pegawai Kontrak di BPKPD Kabupaten Buleleng Putu Ventha Agustha; Komang Krisna Heryanda; M.Rudi Irwansyah
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.53-60

Abstract

Abstract This study aims to understand the implementation of cost-saving strategies at the Regional Finance and Revenue Management Agency (BPKPD) of Buleleng Regency and how such strategies are perceived by contract employees in relation to their performance. In the context of government budget efficiency, contract workers are often assumed to be the most affected group. Using a descriptive qualitative approach, the study employed in-depth interviews with several contract employees who had experienced the budget-saving measures directly. The findings reveal that although there were cost-saving measures such as benefit reduction and limited overtime, these did not significantly affect the performance of contract employees. Many maintained their performance standards due to strong work commitment, a sense of responsibility, and the expectation of contract renewal. These findings highlight the importance of psychological and motivational factors in maintaining performance, even in financially constrained environments. Keywords: cost-saving strategy, employee performance, contract workers, human resource management, BPKPD
PENGARUH MOTIVASI, LINGKUNGAN KERJA DAN KOMPENSASI TERHADAP KINERJA PEGAWAI NON PNS UNIVERSITAS PENDIDIKAN GANESHA Luh Wiwin Yuni Andarini; Komang Krisna Heryanda
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.67-74

Abstract

Abstract This study aims to analyze the impact of motivation, work environment, and compensation on the performance of non-Civil Servant (PNS) employees at Ganesha University of Education. This research uses a quantitative approach with a survey method, involving 189 respondents. The data analysis results indicate that motivation has a positive impact on employee performance, while the work environment has a negative impact, and compensation has a positive impact on performance. The implications of these findings are important for the management of Ganesha University of Education to enhance the performance of non-PNS employees by paying attention to motivation, work environment, and fair compensation in line with employees' contributions.. Keywords: Motivation, Work environment, Compensation
Implementasi Akuntansi Manajemen Berbasis Digital sebagai Alat Pengukuran Kinerja Sumber Daya Manusia pada UMKM di Kabupaten Buleleng Luh Seriadnyani; Komang Krisna Heryanda
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.61-66

Abstract

Abstract This study aims to analyze the implementation of digital-based management accounting as a tool for measuring human resource (HR) performance in Micro, Small, and Medium Enterprises (MSMEs) in Buleleng Regency. Digital transformation has significantly influenced financial recording systems and management control practices, including within small and medium-sized enterprises. However, the utilization of digital accounting systems as instruments for HR performance evaluation remains underexplored, particularly in regional MSME contexts. This research adopts a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation from selected MSMEs that have implemented digital accounting systems. Data analysis employed the interactive model of Miles and Huberman, consisting of data reduction, data display, and conclusion drawing, with validity ensured through source and method triangulation. The findings indicate that the implementation of digital-based management accounting enhances financial transparency, facilitates employee productivity monitoring, and supports performance evaluation based on quantitative indicators such as sales target achievement and labor cost efficiency. Nevertheless, challenges include limited digital literacy and resistance to changes in work systems. This study contributes theoretically by enriching the discourse on digital management accounting within MSME contexts and practically by offering recommendations to optimize digital systems for improving HR performance. Keywords: Digital Management Accounting, Human Resource Performance, MSMEs, Digital Transformation, Case Study
PENGARUH RASIO KEUANGAN, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI PEMODERASI Ni Putu Yuria Mendra; I Gede Cahyadi Putra; Putu Cahya Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.16-30

Abstract

Firm value is an important indicator for investors as it reflects market confidence and corporate performance. However, prior studies show inconsistent results regarding the effects of profitability, liquidity, and investment decisions on firm value, particularly when dividend policy is considered. This study aims to examine the influence of profitability, liquidity, and investment decisions on firm value with dividend policy as a moderating variable. The research employs a quantitative approach using secondary data from banking companies listed on the Indonesia Stock Exchange during 2022–2024. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that profitability and investment decisions have a positive effect on firm value, while liquidity has no significant effect. Dividend policy does not moderate the relationship between profitability and liquidity with firm value, but it strengthens the effect of investment decisions on firm value. These findings suggest that investors place greater emphasis on long-term growth prospects reflected in investment decisions, particularly when supported by dividend policy. Further researchers are advised to consider cash flow-based liquidity measures, such as Cash Flow from Operations (CFO) or Cash Ratio, and dividend policy moderating variables that reflect investors' long-term orientation, such as Dividend Yield, Dividend Stability, or Free Cash Flow (FCF), so that research results are more relevant in assessing company value and future growth prospects.
DETERMINASI FAKTOR KEPERILAKUAN DAN KEORGANISASIAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LPD Putu Kepramareni; Luh Putri Mas Mirayani
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.110-122

Abstract

The rapid development of information technology makes the effective implementation of an accounting information system (AIS) in financial institutions such as Lembaga Perkreditan Desa (LPD) crucial for producing relevant, timely, and accurate financial information. However, delays in financial reporting still occur in several LPDs in Banjarangkan District, indicating that the effectiveness of the AIS is not yet fully optimal. The purpose of this research is to investigate and provide empirical evidence on whether personal technical skills, technological sophistication, management participation, training, and task complexity influence the effectiveness of accounting information systems in LPDs in Banjarangkan District. This research utilized a purposive sampling technique to select a sample of 80 employees from a population of 115 individuals working across 27 LPD units. The analytical approach adopted for hypothesis testing is multiple linear regression analysis. The main results showed that personal technical skills, management participation, and training had a positive effect on the effectiveness of accounting information systems. Conversely, technological sophistication and task complexity have no effect on the effectiveness of the accounting information systems. The main implication of this study is that LPDs must focus on improving employees' technical skills, increasing management's active participation, and providing regular training to ensure the accounting information system operates effectively and efficiently
THE MODERATING EFFECT OF THE AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN ESG PERFORMANCE, TAX AGGRESSIVENESS, AND EARNINGS PERSISTENCE Efendi Susana; Sistya Rachmawati
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.178-201

Abstract

In the modern business landscape, organizations are increasingly expected not only to achieve financial profitability but also to demonstrate responsibility toward environmental and social issues, which are commonly represented through Environmental, Social, and Governance (ESG) performance indicators. Meanwhile, the adoption of aggressive tax strategies can create instability in reported earnings and may generate concerns among stakeholders regarding corporate transparency and ethical conduct. This research investigates how ESG performance and tax aggressiveness influence earnings persistence while also analyzing the moderating function of the audit committee as a component of corporate governance. The study uses data from 97 firms listed on the Indonesia Stock Exchange between 2019 and 2021, resulting in 291 firm-year observations obtained through purposive sampling. Panel data regression analysis was conducted using EViews version 12. The findings reveal that ESG performance does not have a statistically significant relationship with earnings persistence. However, tax aggressiveness, proxied by the Effective Tax Rate (ETR), shows a negative association with earnings persistence. In addition, the presence of the audit committee mitigates the adverse effect of tax aggressiveness on earnings persistence. These findings highlight the importance of corporate governance mechanisms in improving financial reporting quality and maintaining earnings sustainability.
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU MAHASISWA BISNIS DI INDONESIA DALAM MENGADOPSI TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI): PENDEKATAN INTEGRATIF TAM DAN UTAUT Frasto Biyanto; Deden Iwan Kesuma; Rudy Badrudin; Yusti Pujisari
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.96-109

Abstract

The application of artificial intelligence (AI) technology in higher education has become a strategic need, especially for business students who have technology-based professional needs. This study aims to analyze the factors that influence students' intentions and actual behavior in adopting AI by integrating two main theoretical models, namely the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This study involved 365 business university students as respondents from various regions in Indonesia and was analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results of the analysis show that Perceived Effectiveness (PU) and Social Influence (SI) have a significant positive effect on Intention to Use (IU), which in turn becomes the main predictor of Actual Use (AU) of AI. In contrast, Perceived Ease of Use (PEOU) does not show a significant effect on IU, indicating that ease of use is no longer a major factor for the digital-native generation. The moderation test shows that gender does not act as a moderator in the relationship between IU and AU. This study confirms that the adoption of AI is not only determined by the functional aspects of technology but also by the perception of benefits and social influence. These findings provide theoretical contributions through the TAM–UTAUT integrative development model, as well as practical implications for educational institutions in designing more effective and adaptive technology adoption strategies to the characteristics of today's student generation
MODERASI TRI HITA KARANA PADA DETERMINAN KINERJA KEUANGAN LPD DI DENPASAR Ni Putu Trisna Windika Pratiwi; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.141-148

Abstract

The Village Credit Institution (LPD) in Bali is a hybrid organization that balances financial functions with social goals. This study aims to analyze the effect of organizational structure and financial literacy on LPD financial performance, and to examine the role of Tri Hita Karana (THK) Culture as a moderating variable. The research was conducted on 34 LPDs in Denpasar City with a sample of 97 respondents consisting of the chairman, secretary, and treasurer. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results showed that organizational structure and financial literacy had a significant positive effect on financial performance. Financial literacy was found to be the most dominant variable. However, the moderation test showed that THK Culture did not significantly moderate the relationship between organizational structure and financial literacy on financial performance. These findings support the Resource-Based View (RBV) theory regarding the importance of internal resources but indicate that THK functions more as a social foundation for legitimacy than a technical moderator of financial performance.
UNRAVELING THE ROLE OF COMPENSATION AND WORK ENVIRONMENT IN EMPLOYEE PERFORMANCE: THE MEDIATING EFFECT OF EMPLOYEE ENGAGEMENT AT PT WAHYU MANDIRI AMARA CIPTA Amran Wahyudiah; Didik Hadiyatno; Nurlia
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.149-177

Abstract

This study aims to examine the relationships between compensation, work environment, employee engagement, and employee performance, as well as to investigate the mediating role of employee engagement. A quantitative approach was employed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected from 48 employees of PT Wahyu Mandiri Amara Cipta through a structured questionnaire. The findings reveal that compensation and work environment do not have a significant direct effect on employee performance. However, both variables significantly influence employee engagement, with the work environment demonstrating the strongest effect. Contrary to expectations, employee engagement does not significantly affect employee performance. Furthermore, the mediating role of employee engagement in linking compensation and work environment to employee performance is not supported. These results suggest that while organizational factors such as compensation and work environment are effective in enhancing employee engagement, they are insufficient to improve performance outcomes directly or indirectly. The findings highlight a gap between psychological engagement and actual performance, particularly in operational and target-driven organizational contexts. This study contributes to the literature by providing empirical evidence that challenges the commonly assumed mediating role of employee engagement in influencing performance. Practically, organizations are encouraged to complement engagement strategies with performance management systems and skill development initiatives to achieve optimal performance outcomes.
MINAT MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK DITENTUKAN OLEH PELATIHAN PROFESIONAL, LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL, DAN PERTIMBANGAN PASAR Ni Made Tia Maharani; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (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.18.1.2026.8-15

Abstract

The proportional ratio of public accounting professionals to the national population in Indonesia is approximately 1:1,121,792, indicating that each public accounting professional is responsible for services to more than 100,000 individuals, as compared to Malaysia which has a ratio of 1:20,141 and Singapore 1:5,562; there is volatility in the expansion of the number of public accounting professionals in Indonesia, with an annual expansion rate of 3.32% in 2023, accelerating to 8.67% in 2024, and then de-escalating to 3.46% in 2025. The objective of this study is to analyze how accounting academics' preferences in determining their professional path as public accounting professionals are influenced by professional competency training programs, workplace conditions, monetary incentives, and market dynamics factors; This study was conducted using a quantitative methodology and data obtained through a questionnaire instrument. The findings reflect that these four constructs strengthen academic preferences, so that students are more likely to choose a profession as a public accounting professional if they have deeper insight into competency training, workplace conditions, remuneration, and market dynamics, indicating that internal and external determinants are crucial in determining accounting students' professional path decisions. Keywords: Professional Training, Work Environment, Financial Rewards, Market Considerations

Page 26 of 27 | Total Record : 264

 23   24   25   26   27 

Filter by Year

2017 2026


Reset
Filter By Issues
All Issue Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 2 (2023) Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): Krisna: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since) More Issue