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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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WISATA, FASILITAS, BIAYA PERJALANAN DAN PROMOSI PENGARUHNYA TERHADAP KUNJUNGAN WISATAWAN PADA OBYEK WISATA PANTAI PLENGKUNG DI KABUPATEN BANYUWANGI PROPINSI JAWA TIMUR (UPAYA PEMBERDAYAAN PENGUSAHA LOKAL SEKTOR PARIWISATA) Ida Bagus Gede Udiyana; Putu Kepramareni; E. Erlinawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.102-108

Abstract

Abstract The development of the tourism industry is currently growing very rapidly , giving competition atmosphere in the tourism industry. Various attempts were made by the government and other actors in the field of tourism services to make their area as an option for tourists . Therefore , please note that every traveler has a view or a different perception . In this study , the authors attempted to analyze the factors that affect tourist arrivals in tourist attraction “Plengkung Beach” in Banyuwangi based on marketing mix ( product , place, , price and promotion ). The population in this study are tourists who were in Plengkung Beach . Techniques used in the sampling in this study with accidental sampling is a non-probability sampling . The number of samples taken 114 respondents . The method of data collection is done by dividing the questionnaire to the respondent to be filled. The analytical tool used in this study is OLS linear regression analysis using SPSS 16.0 , obtained from the data processing that a significant difference between the marketing mix with the number of tourists visiting the Plengkung Beach in Banyuwangi , while the variables that significantly proven affectly are service quality, facilities, travelling cost and promotion. Key words : service quality, tourist attraction, tourism facility, travelling cost, tourism promotion, tourist arrivals.
GAYA KEPEMIMPINAN, KEMAMPUAN DAN LINGKUNGAN KERJA PENGARUHNYA TERHADAP KOMITMEN KERJA KARYAWAN OPERASIONAL PADA PT. QUANTUM SARANA MEDIK DENPASAR Ida Bagus Gede Udiyana; Putu Kepramareni; Luh Febriani
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.96-102

Abstract

Commitment to the organization is an event where people are very interested and have the attachment to the goals, values and goals of the organization. The commitment includes a very favorable attitude organization always oriented attitude and strong drive to seek a high level of effort for the benefit of the organization for the smooth achievement of organizational goals. The purpose of this study was to analyze the effect of simultaneously between Leadership Style, Capability and Work Environment for Employees' Commitment Operations PT. Quantum Sarana Medik Denpasar. Data used in this research is quantitative data and qualitative data, the data source is primary data. Data collection method used is the method of observation, interviews and questionnaires with sensus. Techniques of analysis is Classical Assumption Test, Regression and Hypothesis Testing. The results simultaneously linear regression analysis showed that the style of leadership, ability and work environment and a positive effect significantly to the operational employee commitment. PT. Quantum Sarana Medik Denpasar. This is evident from the results of test calculations show that Fhitung 14.859 F larger than F table 0.000 significance level of 3.24 and less than 0.05 with a coefficient of determination (R2) of 0.686, this means that the influence of all independent variables on the dependent variable includes commitments employment by 68.6% and the remaining 31.4% is explained by other variables not examined. The most dominant influence on employee commitment is a style of leadership that is equal to 0,556. Advice given is the leader should further develop its leadership style towards subordinates. This would include making communications with employees in accordance with the maturity level employees so that employees can understand the message delivered by the leader and avoid misunderstandings. Keywords: leadership style, ability, work environment and work commitments
PENGARUH PEMAHAMAN PERATURAN, SANKSI DAN KESADARAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) TERHADAP KEPATUHAN MEMBAYAR PAJAK DI BALIKPAPAN Hermin Nainggolan; Siti Patimah
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.188-195

Abstract

This study aims to determine the effect of understanding the rules, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSMEs) simultaneously on compliance with tax payments in Balikpapan and to find out which of the understanding of taxpayers, sanctions and awareness of taxpayers of micro, small and medium enterprises (MSME) partially which has a dominant influence on Tax Pay Compliance in Balikpapan. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the research on the F test, the value of Fcount> Ftable (26,727> 2,70) at a significant level of 5% (0,000
PENGARUH PRICE EARNING RATIO DAN RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE Maya Sari; J Jufrizen
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.196-203

Abstract

The purpose of this study was to determine whether there was an influence between Price Earning Ratio and Return On Assets on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange (IDX) totaling 16 plantation companies, while samples that met the criteria in sampling for this study is a total of 8 plantation companies listed on the Indonesia Stock Exchange (IDX). The independent variable in this study consists of Price Earning Ratio and Return On Assets, while the dependent variable is Price to Book Value. This research approach uses an associative approach. The associative approach is an approach using two or more variables to determine the effect of one variable on another and data collection with documentation taken from the official website www.idx.co.id in the 2013-2016 period at Plantation companies listed on the Stock Exchange Indonesia. Samples were taken using purposive sampling method so that 8 companies were obtained as samples. Data analysis using multiple linear regression analysis, classical assumptions, hypothesis testing, and coefficient of determination with the help of SPSS 16 software. The results of this study indicate that Price Earning Ratio (PER) partially has no significant effect on Price to Book Value (PBV), Return On Asset (ROA) partially has a significant effect on Price to Book Value (PBV). And simultaneously states that Price Earning Ratio and Return On Assets have a significant effect on Price to Book Value on plantation companies listed on the Indonesia Stock Exchange.
ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN PLASTIK DAN KEMASAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ade Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.109-115

Abstract

This research was conducted to determine the cause of the decline and increase in the ratio of the company, and to find out and analyze the activity ratios and solvency ratios in measuring the financial performance of plastic and packaging companies listed on the Indonesia Stock Exchange for the 2012-2016 period. This type of research is descriptive, with 10 financial statements of tedftar plastic and packaging companies on the Indonesia Stock Exchange, with quantitative data and secondary data sources. In research and analyze financial performance by using activity ratios, namely inventory turnover and total assets turnover, solvency ratios, namely debt to asset ratio and debt to equity ratio. The results of the study show that the financial performance of plastic and packaging companies has decreased and increased not in accordance with standards effectiveness, this can be seen from the calculation of the activity and solvency ratios that have been carried out experiencing fluctuations and this results in some plastic and packaging companies not being good. Decreasing activity ratios occur due to the lack of the company's ability to manage inventory and the lack of companies utilizing their assets in producing efficient sales. As for the solvency ratio, it is still not optimal because there are still a number of plastic companies that have not been able to pay long-term obligations and too much debt that they have, so it is not comparable with the capital and assets owned by the company. Keywords: Activity; Financial Performance; Solvability
GOVERNANCE DAN KEGIATAN EKONOMI MASYARAKAT PERBATASAN TIMOR LESTE – INDONESIA (KASUS DAERAH ENCLAVE OECUSSE DENGAN NUSA TENGGARA TIMUR) Joao Muni
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.116-124

Abstract

East Timor is a new country that has borders borders the sea with Australia and Indonesia, as well as the land border with Indonesia. Land border in the District of Bobonaro Regency, Regency of Belu District of Malacca, Covalima district of Malacca and Belu Oecusse Enclave Area, whereas the land borders with North Central Timor Regency and the Regency of Kupang, with the characteristics of the border region nearly the same or similar. Along the border line of 268.8 km2 potential problems. Mapping of the relationship between the State border management cooperation between East Timor and Indonesia from the perspective of the fulfillment of the economic rights of the Community border indicates the existence of three levels of the dimension of the problem, namely: at the local level, level national and regional/international level. Economic and trade views see the border region as a potential for the creation of a region-based development of trade relations between countries that are mutually beneficial. In view of this difference of various macro and micro economic factors between countries able to provide scenarios that could trigger a growth at the border as a platform for the exchange of production factors of profitable. This paper recommends that in addition to security-defense approach than in the border region with the approach ' core-periphery ', the approach of ' cross-border ' with activities of the economy that are ' complementary ' against the economy the neighboring country is a policy that can be reached by the local authorities in the border region to launch the construction of a welfare-based local economy and development in the border region is left behind. Keywords: Governace; Indonesia-Timor Leste Border; The Economic Activities Of The Community Borders
EFFECT FRAMING DALAM PENGAMBILAN KEPUTUSAN INVESTASI TINJAUAN DARI KEMAMPUAN NUMERIK (STUDI EKSPERIMEN) Gede Widiadnyana Pasek; I Putu Agus Adnyana; Gde Agung Satria
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.125-130

Abstract

This paper aims to determine the differences in behavior in investment decision making between those given positive framing and negative framing by looking at good numerical abilities that have high numerical ability and low numerical ability. Conditioning is given to students who are already working. The design of this study uses factorial design that is 2x2, participants are given a case for what investment decisions will be taken, namely continuing investment or not continuing investment because of that the experimental results are analyzed using two-way ANAVA. The results description there were differences in investment decision making between partispann who were given positive framing with participants who were given negative framing and There are differences in investment decision in making between those who have a high numerical level and those who have low numerical abilities. The conclusions drawn from the results of this paper are that giving a framing effect will have an influence on investment decision making as well as numerical ability has differences in investment decision making. Keywords: Framing; Investment Decision; Numerical Ability
ANALISIS BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP PENANAMAN MODAL ASING DI PROVINSI BALI : ANALISIS PARTIAL ADJUSTMENT MODEL Putu Krisna Adwitya Sanjaya; I Gusti Ayu Wimba; I Gede Putu Kawiana
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.131-138

Abstract

The urgency of this research is based on the phenomenon of foreign investment which is currently criticized by development theorists and practitioners, in which efforts for a take-off needs capitalization in the form of savings. This is primarily intended to create investment and accelerate economic growth as well. This research aims at revealing influences of United States dollar exchange rate, regional autonomy, and foreign investment of the previous year to foreign investment in Bali simultaneously and partially. This research uses the time series data of the period of 1993 – 2017 by applying dynamic econometrics analysis model of partial adjustment model. This study concludes that US dollar exchange rate, regional autonomy, and previous year’s foreign investment have simultaneously influenced foreign investment. US dollar exchange rate does not significantly influence foreign investment, while regional autonomy and previous year’s foreign investment have positively and significantly influenced the foreign investment. Regional government, therefore, should take real policies on solving the problems of foreign investment. In formulating the policy for the upcoming years, it is important to take exchange rate, regional autonomy, and previous year’s foreign investment into account as real indicators influencing foreign investment in Bali. The foreign investment increase should be achieved in order to be absorbed in all sectors for accelerating economic and development growth in Bali. Keywords: Foreign investment; partial adjustment model; regional autonomy; US dollar exchange rate
IMPLEMENTASI ENTERPRISE RESOURCES PLANNING (ERP) PADA BISNIS WARALABA Kentucky Fried Chicken (KFC) A A Gde Satia Utama; Windi Apriliani; Silvia Candra Prastika; Ayu Pramita Sukarno Putri; Shela Ardika
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.139-147

Abstract

KFC is the largest and most famous chicken restaurant in the world with restaurant chains in more than 10,000 locations spread across 80 countries. KFC has more than 2000 franchises spread throughout the world. the large number of franchises owned by KFC has caused report integration to be difficult to validate and management has difficulty tracking inventory stocks. With this, KFC is burdened by several sources that are not integrated, resulting in a lot of time and money lost for the duplication of order entries and business processes in all outlets. The reason behind this problem is evident from systems that cannot communicate with each other. Therefore KFC Franchising updates the structure of corporate information technology supported by the use of computerized information systems that are closely related to the operation support system (OSS) and managing support system (MSS) as a solution to the problems that have been faced. Where this information system is used to maintain quality control programs for restaurant services so that the company's operations continue to run sustainably for the creation of product excellence and to develop and apply new ideas by making financial statements a measure to measure their contribution to business. Keyword: Benefit and Risk; Enterprise Resource Planning (ERP); frenchise; implementation; managing support system (MSS); operation support system (OSS)
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): 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.10.2.2019.148-160

Abstract

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.

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