Krisna: Kumpulan Riset Akuntansi
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.
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<![CDATA[PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Kasus Pada Usaha Mikro Kecil Menengah Kota Yogyakarta) ]]>
<![CDATA[Luk Luk In Maknun]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.1-6
<![CDATA[This research aims to determine the effect of the use of accounting information systems and the understanding of SAK EMKM on the quality of the financial statements of MSME Yogyakarta. The population of this research is Micro, Small and Medium Enterprises (MSMEs) in the Yogyakarta City area. The sample in this study was selected through the random sampling method. The data collection method uses a questionnaire. Testing of research data is done by validity test, reliability test, while hypothesis testing with multiple linear regression analysis with the help of SPSS software version 18.0 The results of this study indicate that (1) the use of accounting information systems has a positive and significant effect on the quality of financial statements, (2) the understanding of SAK EMKM has a positive and significant effect on the quality of financial statements.compliance.]]>
<![CDATA[MODELLING ANALISIS STANDAR BELANJA DALAM KEWAJARAN ANGGARAN (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN WAJO DI SULAWESI SELATAN) ]]>
<![CDATA[Rasyidah Nadir]]>;
<![CDATA[Muhammad Ridwan Arif]]>;
<![CDATA[Fatmawati Fatmawati]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.11.2.2020.197-205
<![CDATA[This study aims to examine the application of the Shopping Standards Analysis (ASB) model to the City / Regency governments in South Sulawesi. Spending standards analysis is an instrument for the assessment of the reasonableness of workload and costs for an activity organized by a local government. The data used in this study are secondary data sourced from the Budget Implementation List (DPA) of 2017 and 2018, 2017 Budget Realization Data from all SKPDs in the local government, and Data Unit Standards based on Regional Regulations (Perda). The method of data analysis uses standard shopping analysis with a linear regression model approach. The ASB model is carried out through three stages of preparation namely the stage of data collection, the stage of equalizing activities, and the stage of forming the model. The research method was carried out using two approaches namely library research and field research. Penelitian ini bertujuan untuk mengkaji penerapan model Analisis Standar Belanja (ASB) pada pemerintah Kota/Kabupaten di Sulawesi Selatan. Analisis standar belanja merupakan suatu instrumen untuk penilaian kewajaran atas beban kerja dan biaya terhadap suatu kegiatan yang diselenggarakan pemerintah daerah. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber pada Daftar Pelaksanaan Anggaran (DPA) Tahun 2017 dan 2018, Data Realisasi Anggaran 2017 dari seluruh SKPD pada pemerintah daerah setempat, dan data Standar Satuan Harga berdasarkan Peraturan Daerah (Perda). Metode analisis data menggunakan analisis standar belanja dengan pendekatan model regresi linear. Model ASB dilakukan melalui tiga tahapan penyusunan yaitu tahap pengumpulan data, tahap penyetaraan kegiatan, dan tahap pembentukan model. Metode penelitian dilakukan dengan menggunakan dua pendekatan yaitu penelitian kepustakaan (library research) dan penelitian lapangan (field research).]]>
<![CDATA[PENGARUH LIKUIDITAS, LEVERAGE DAN INTENSITAS ASET TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Diah Amalia]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.2.2021.232-240
<![CDATA[One of the sources of State revenue is from the tax sector, the state income plays an important role in national development. Optimization in tax revenue has many obstacles, one of which is a form of non-compliance in paying taxes, researchers take the factor of liquidity, leverage, intensity of fixed assets and inventory intensity to determine the effect on tax aggressiveness. This study aims to examine the effect of liquidity, leverage, and intensity of fixed assets on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Through a purposive sampling method, researchers obtained 60 sample companies. The data analysis technique used is multiple linear analysis. The research results obtained are leverage factors that influence the level of corporate taxpayer aggressiveness while the liquidity factor, the intensity of fixed assets does not affect the level of tax aggressiveness]]>
<![CDATA[TINGKAT PENERAPAN SAK EMKM PADA PELAKU UMKM DAN UPAYA PENINGKATAN PENERAPAN SAK EMKM DILIHAT DARI PERSEPSI UMKM DAN SOSIALISASI SAK EMKM ]]>
<![CDATA[I Nyoman Sutapa]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.63-68
<![CDATA[Micro, small and medium enterprises are still constrained by the collection of financial statements and if left unchecked it will have a negative impact on development, one of which is that development is low because it increases capital and will make it harder for banks to analyze the feasibility of credit assistance for users. The population in this study was 97.277 in Denpasar district by taking a sample of 100 companies randomly. Based on the results of the data analysis, it can be concluded that H1 was rejected because the Perception of SMEs did not oppose the adoption of SAK EMKM in the city of Denpasar and H2 was accepted because the SAK EMKM socialization was positively beneficial to the application of SAK EMKM in the city of Denpasar.]]>
<![CDATA[PENGARUH EDUKASI PASAR MODAL TERHADAP PERSEPSI RISIKO DAN MINAT BERINVESTASI MASYARAKAT ]]>
<![CDATA[Pratiwi Dewi]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.75-83
<![CDATA[The majority of our society is not yet aware of the benefits of investing. They emphasize more importance to support life now without understanding the future. In Indonesia, based on data as of December 2018, only around 1,617,367 million were approved as independent shareholders in the Indonesian Central Securities Depository. The ratio is not even up to 0.5 percent of the total population of Indonesia. Market information and market knowledge are the main things. Today many countries agree to investment plans that want to increase domestic and international investment. This study aims to reveal the effect of capital market education on risk perceptions and community investment interests. Researchers want to look at the factors that influence the interest of investing in the community who incidentally do not have experience in investing in the stock market capital. This study uses primary data that is a questionnaire collected from participants, using a quasi-experimental technique in which participants are people who take part in voluntary capital market school activities at the Indonesian Stock Exchange KP Denpasar. The method of processing data uses path analysis. The results of this study capital market education has a positive influence on people's perceptions of interest and investment interest. While the perception does not have an interest in the interests of investing in the community.]]>
<![CDATA[PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN ABIANSEMAL KABUPATEN BADUNG ]]>
<![CDATA[Budi Anggririawan]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.69-74
<![CDATA[The purpose of this study was to determine the effect of the principles of good corporate governance on financial performance in the LPD in Abiansemal District, Badung Regency. The sample in this study amounted to 34 LPD with 68 respondents. The data analysis technique used is multiple linear regression, and previously tested research instruments and the classic assumption test for the accuracy of the results of the regression analysis. The results of hypothesis testing indicate that the principles of good]]>
<![CDATA[NON PERFORMING LOAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI ]]>
<![CDATA[Putra Abyanta]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.103-112
<![CDATA[A bank that extends credit will carry a risk that is, in the form of non-performing credit payments or commonly referred to as credit risk. Credit risks such as non-performing loans or often referred to as Non-Performing Loans. NPL is an indication of a problem in the bank which if not immediately get a solution it will have a negative impact on the bank. This study aims to determine the effect of Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and Company Size on Non-Performing Loans (NPL) on General Banking Companies listed on the Indonesia Stock Exchange Period 2016-2018. The study population was 45 general banking companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The data analysis method used is multiple linear regression with a significance level of 0.05. The results showed that LDR affected NPL, while CAR and Company Size did not significantly influence NPL.]]>
<![CDATA[UKURAN PERUSAHAAN DAN PROFITABILITAS SEBAGAI DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Made Astakoni]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.35-49
<![CDATA[This research has several objectives namely; 1) to find out and analyze the effect of company size (size) on company value; 2) to find out and analyze the effect of company size on capital structure; 3) to know and analyze the effect of profitability on capital structure; 4) to find out and analyze the effect of profitability on company value; 5) to find out and analyze the effect of capital structure on firm value; 6) to determine and analyze the role of capital structure in mediating the relationship of company size with firm value; 7) to know and analyze the role of capital structure in mediating the relationship of profitability with firm value. The population in this study are cosmetics and household use manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2011-2018. Sampling was done purposively with predetermined criteria. The data analysis of this study uses the Partial Least Square (PLS) approach. The calculation results show that the first hypothesis; which states that there is a significant positive effect between company size on firm value is not acceptable. The second hypothesis which states the size of the company (size) has a significant positive effect on capital structure is not acceptable. The third hypothesis which states profitability (profitability) has a significant negative effect on capital structure is not acceptable The fourth hypothesis which states that there is a significant positive effect between profitability on firm value can be accepted. The fifth hypothesis which states that there is a significant positive influence between capital structure on firm value cannot be accepted. Based on calculations, the capital structure variable has not been able to be a mediating variable in intervening the influence of company size on firm value. While on the other hand the capital structure variable is able to mediate in intervening the effect of profitability on firm value.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM AKUNTANSI PEMERINTAH (STUDI KASUS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN SEMARANG) ]]>
<![CDATA[Irma Damayanti]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.95-102
<![CDATA[The aim of this study is to analyze the appropriateness of the application of the internal control system carried out at government agencies based on the elements of internal control. The analysis uses descriptive research method and the type of research used is qualitative research. The object of this research is the Ministry of Communication and Information of Semarang Regency. The result shows that the application of the internal control system in the Ministry of Communication and Information of Semarang Regency is in accordance with the elements of the Internal Control System set by the government based on the Government Regulation No. 60 year 2008, but there are some deficiencies such as the number of students internships received exceeds the limit, some employees who perform the main duties of supervision, budgeting, and planning do not have economic education background especially accounting, and warehouse facility provided for documents and belongings are not efficient.]]>
<![CDATA[PENGARUH KINERJA LINGKUNGAN, SENSITIVITAS INDUSTRI, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Tanti Kustina]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.12.1.2020.113-125
<![CDATA[Corporate Social Responsibility is a disclosed transparently and is expected to obtain legitimacy from the public. This study aims to determine the effect of Environmental Performance, Company Size, and Industry Sensitivity on the disclosure of Corporate Social Responsibility in Manufacturing Companies listed on the Indonesia Stock Exchange in 2015 - 2017. The technique of sample selection uses purposive sampling in 24 manufacturing companies. Data analysis techniques used in this study are the classic assumption test and multiple linear regression test. All variables are stated to be free from interference from classical assumptions. From the results of multiple linear regression test results f test obtained a significant value of 0,000 or <0.05. This means that Environmental Performance, Company Size, and Industrial Sensitivity in Manufacturing Companies listed on the Indonesia Stock Exchange have a significant simultaneous effect. Partial testing shows the results that the variable Environmental Performance and Industrial Sensitivity has a positive and significant effect on Corporate Social Responsibility while the Company Size variable has a negative influence on Corporate Social Responsibility.]]>
