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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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PENGARUH KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN BERPENGARUH PADA REAKSI PASARPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017 I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; 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.10.2.2019.177-187

Abstract

This study aims to determine the effect of profitability and firm size on the timeliness of financial reporting, and to determine the effect of financial reporting inaccuracies on market reactions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017. By using purposive sampling in the selection of samples, obtained as many as 40 listed companies which until April 1, 2013 have not submitted audited financial statements that expire on December 31, 2016-2017. The data analysis technique used in this study is multiple regression analysis. The results of this study prove that the profitability and size of the company influences the inaccuracy of financial reporting, while the imprecision of financial reporting does not affect the market reaction of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017.
PENGEMBANGAN UMKM DARI PERSPEKTIF PENGEMBANGAN TEKNOLOGI INFORMASI AKUNTANSI I Putu Mega Juli Semara Putra; I Dewa Made Endiana; Siluh Putu Natha Primadewi; Ni Kadek Dwi Rusjayanthi
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.10.2.2019.161-167

Abstract

The Export Product Development Program (PPPE) is carried out on the Diva Lamp in Banjar Sapat, Tegalalang Village, Gianyar Regency and OMG Lamp located in Banjar Gentong, Tegalalang Village, Gianyar Regency. The craft products produced are room dividers, which are various types of room and interior partitions made from natural materials. The targeted output includes planning the separation of production space and product storefront space because in the production room, laying out facilities such as machines and work equipment is more permanent while the product storefront is more neatly arranged so that it creates a representative atmosphere for the customer. larger output with the same or fewer costs, smaller man hours, and or reduced machine working hours. Procurement is expected to reduce production prices and the length of time for completion of products so that the products produced can compete in the market. Improvements in terms of management, bookkeeping and marketing are carried out with the aim that administratively the operation of MSMEs can be more neatly organized so that it is easier in the process of planning, supervision and decision making. In terms of marketing, it is expected to add to the marketing model so that market share can be absorbed more optimally.
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Komang Adi Kurniawan Saputra; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Gst. B. Ngr. P. Putra
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.10.2.2019.168-176

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
PERENCANAAN PAJAK PENGHASILAN PADA PT SURYA PATRIOT MANDALA DI BADUNG I Kadek Adhi Prmana; I. I. D. A. Manik Sastri; L.G. P. Sri Ekajayanti
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.1-5

Abstract

This research aims is to analyze income tax planning article 21 and income tax article 23, and provide options for the type of tax planning that can be applied to PT Surya Patriot Mandala so that the tax burden owed is more efficient. This research was conducted by interview, observation, and documentation using data obtained from PT Surya Patriot Mandala. The data analysis technique used is descriptive comparative that is describing or describing the data that has been collected without intending to provide conclusions that apply in general. The results of the study show that the gross up method of income tax article 21 can streamline payment of corporate income tax in the amount of Rp. 5,402,378 and income tax article 25 to be paid also decreased by Rp. 450,198, because the income tax article 21 provided by the company can be financed. In income tax article 23 the use of gross up method on transaction value can make PT Surya Patriot Mandala receive its income in a net manner. The tax base is based on a circular letter from the Director General of Taxes No. 05 / PJ.53 / 2003 and SE-53 / PJ / 2009 are treatments that can be chosen by PT Surya Patriot Mandala as a company providing labor services, but must be adapted to the circumstances and company policies. Tax clauses in work contracts, documents related to transactions, and incoming cash flows affect the tax treatment.
ANALISIS EFISIENSI DAN EFEKTIVITAS PENGGUNAAN MODAL PADA LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN SAPAT, TEGALLALANG, GIANYAR Dewa Ayu Rumini; Ni Luh Ayu Teges Aryastuti
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.6-12

Abstract

The aims of this research was to find out the efficiency of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of economic rentability and profitability of own capital from 2013-2017. To find out the effectiveness of capital use in the Village Credit Institution (LPD) of Pakraman Sapat Village, Tegallalang, Gianyar in terms of receivable turnover and working capital turnover from 2013-2017. The method used is quantitative analysis which includes Profitability Ratios, Activity Ratios, Statistical Analysis and qualitative analysis used to describe information so that it can support conclusions obtained from quantitative analysis. Based on the results of the analysis carried out, economic rentability achieved in 2013 was considered to be quite efficient, in 2014 it was considered very efficient, in 2015 and 2016 it was considered to be quite efficient, and in 2017 it was considered inefficient. The profitability of own capital achieved in 2013 was considered very efficient, in 2014, 2015 and 2016 were considered to be quite efficient and in 2017 it was considered less efficient. Accounts receivable turnover achieved in 2013 was considered very effective, in 2014, 2015, 2016 was considered quite effective and 2017 was considered less effective. The working capital turnover achieved in 2013, 2014, 2015, 2016 and 2017 is considered quite effective.
PERAN SISTEM INFORMASI AKUNTANSI BERBASIS MOBILE BAGI PENINGKATAN KINERJA UMKM Ni Kadek Sinarwati; Edy Sujana; Nyoman Trisna Herawati
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.26-32

Abstract

The presence of a mobile-based Accounting Information System (AIS) for MSMEs is expected to play a role in improving the performance of MSMEs. This study aims to analyze the role of mobile-based AIS for MSMEs. The type of research is qualitative descriptive. The role measurement is done by measuring the performance of MSMEs before and after using AIS in managing their business. AIS plays a role if there are significant differences in MSMEs performance. MSMEs administrative management data is collected by observation, interviews and in-depth interviews. The sample is determined by the quota method and purposive sampling. The data analysis technique used is qualitative descriptive analysis. The results showed that mobile-based AIS plays a role in improving the business performance of MSMEs with indicators after the implementation of AIS MSMEs business administration is more neat and organized than before the implementation of SIA, after the implementation of mobile-based AIS, MSMEs was able to prepare its business financial statements. The ability of MSMEs to compile financial statements has implications for the ease of MSMEs getting financial assistance from banks.
PENGEMBANGAN INDUSTRI RUMAH TANGGA BERDASARKAN PERSPEKTIF AKUNTANSI DAN PENGEMBANGAN PRODUKSI Ni Putu Sri Mariyatni; I Gusti Ayu Asri Pramesti; Desy Purnami Singgih Putri
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.33-39

Abstract

One of the famous crafts in Bali is gringsing fabric which is made in a conventional way using natural dyes. This research is uses an approach method where the researcher provides assistance to craftsmen who still do not have bookkeeping or records related to income, expenses, production costs and loss profits, the provision of facilities and infrastructure owned by craftsmen is still limited such as equipment for spinning yarn, weaving equipment, not yet marketing system for brochures, websites or the like, providing raw materials for yarn, because it is very dependent on supply from Nusa Penida or the surrounding area and does not yet have a product catalog so tourists visiting only see the types or models available on display only. The results is showed that the number of assets owned by each household industry experienced an increase after the implementation of activities by 40 percent from the previous year. The sales turnover of each household industry has increased by 30 percent from the previous year. The number and type of product marketed has increased by 30 percent from the previous year. The utilization of labor from surrounding residents has increased by 30 percent from the previous year. The average number of products sold has increased by almost 50 percent from the previous period.
ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN Viola Syukrina E Janrosl; Y Yuliadi
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.40-46

Abstract

This study aims to analyze financial leverage, liquidity and profitability of financial fraud statements in banking companies. Financial statement fraud (fraudulent financial statements) as an intentional or unintentional act or act, which causes financial statements to be materially misleading. The population used in this study is a banking company, while the sample used in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 - 2017. This research is a causative research, namely research designed to measure the relationship between variables research, or analyze the influence of a variable on other variables. Research design is a framework used in a study. The results of this research financial leverage have a significant effect on financial statement fraud. Liquidity has a significant effect on financial statement fraud. Profitability has no significant effect on financial statement fraud. Simultaneously financial leverage, liquidity and profitability together have a significant effect on financial statement fraud.
PENGARUH PERPUTARAN KAS DAN LIKUIDITAS (CURRENT RATIO) TERHADAP PROFITABILITAS (RETURN ON ASSET) M Muslih
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.47-59

Abstract

This research aims is to determine the Effect of Cash and Liquidity Turnover (Current Ratio) on Profitability (Return On Assets) on companies listed on the Indonesia Stock Exchange opposite 7 Companies. Sampling in this research is uses purposive sampling technique. Sample samples of 7 companies and observations were carried out for 5 years, namely 2012,2013,2014,2015, and 2016. Data collected methods is using documentation techniques. The analysis techniques that are classic assumption test, multiple linear regression, f-test t-test, and determinant coefficient. The processing data is uses the SPSS software program (Statistical Package for Social Sciens) 22.0 for Windows. The results of this research prove that the Percentage of Asset Cash to Profitability (Return On Assets), Liquidity (Current Ratio) has a significant effect on Profitability (Return On Asset), Cash Turnover and Liquidity (Current Ratio) there is a significant and significant influence on Profitability (Return On Asset) for Pharmaceutical Companies Registered on the Indonesia Stock Exchange for the period 2012-2016.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) R Radiman
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (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.11.1.2019.60-70

Abstract

This research aims to test and analyze the effect of the influence of corporate social responsibility (CSR) on financial performance in mining companies listed on the Indonesia Stock Exchange (IDX). In addition, this research aims is to determine how much the contribution of the independent variable Corporate Social Responsibility affects the dependent variable Return On Asset and Return On Equity. The population in this research is a mining company listed on the Indonesia Stock Exchange, which amounts to 41 companies. sampling in this research using purposive sampling technique, so that the sample obtained amounted to 10 companies. This type of research is quantitative and the data analysis technique used is multiple linear regression which was previously tested with the classic assumption test. Then testing the hypothesis, namely the t test and testing the coefficient of testing. The data analysis technique is assisted by using SPSS version 16 for windows. The results showed that partially Corporate Social Responsibility did not significantly influence Return On Assets and Corporate Social Responsibility did not significantly influence Return On Equity. The coefficient of determination (Rç°¡) is 0.009, in this case the contribution of the variable Corporate Social Responsibility that affects Return On Assets and Return On Equity in Mining companies listed on the Indonesia Stock Exchange is 7% while the remaining 93% is influenced by other variables not examined in this research.

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