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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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FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Ilham Ahmad Maulana
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): 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.12.1.2020.13-20

Abstract

In the last 10 years the realization of tax revenue has always never reached the target. One indication is always not achieving the tax target because there is tax aggressiveness carried out by the company. Tax aggressiveness is the act of lowering taxable income through tax planning activities, both legal and illegal. In this study aims to determine and analyze how the influence of Capital Intensity, Profitability, Leverage, Company Size and Inventory Intensity on Tax Aggressiveness. The population of this study are all property and real estate companies listed on the IDX. Sampling used a purposive sampling method to obtain 34 companies. Analysis of the data in this study uses multiple linear regression analysis. The results of this study found that the Capital Intensity, Profitability, and Inventory Intensity variavel affect Tax Aggressiveness, while Leverage and Firm Size do not affect the Tax Aggressiveness. The benefit of this research is to develop theories and knowledge in the field of accounting, especially in taxation related to tax aggressiveness and for investors can be considered when investing in order to avoid companies that do tax aggressive actions.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PENATAUSAHAAN ASET TETAP SEBAGAI VARIABEL INTERVENING (Studi pada BPKA Kota Bandung) Faesal Fazlurahman; Nunuy Nur Afiah; Ivan Yudianto
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.250-265

Abstract

The purpose of this study was to examine the effect of the use of information technology (IT) and the government's internal control system (SPIP) on the quality of local government financial statements (LKPD) by administering fixed assets as an intervening variable. the determination of the sample is determined by simple random sampling with the Slovin formula. The data source is primary data from the results of the questionnaire distributed and processed by path analysis. This study resulted in SPIP and the administration of fixed assets partially and simultaneously had a positive and significant effect on the quality of LKPD. However, the partial use of IT has a positive but not significant effect on the quality of LKPD. Then the partial and simultaneous use of IT and SPIP has a significant positive effect on the administration of fixed assets. In addition, the administration of fixed assets proved to be able to partially mediate the effect of the use of IT and SPIP on the quality of LKPD.
KAJIAN KEPATUHAN WAJIB PAJAK PRIBADI DITINJAU DARI PEMAHAMAN PERATURAN PERPAJAKAN DAN SANKSI PERPAJAKAN Sukma Ayu Fardha Jihin; Wiwit Apit Sulistyowati; Salta
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.303-319

Abstract

Each taxpayer must comply with the general provisions of taxation that already exist, but the taxpayer cannot be separated from his negligence in fulfilling tax obligations, for that tax compliance is an attempt by a taxpayer in fulfilling and implementing the tax liability is in accordance with the rules in the tax laws. Therefore this study aims to analyze and determine the effect of understanding tax regulations and tax sanctions on the compliance of individual taxpayers who are registered at KPP Pratama Cirebon Satu. The sample used in this study were 100 personal taxpayers. This type of research is basic research. The primary data collection method used is a survey method using questionnaire media. Data analysis method used is multiple regression analysis using SPSS software version 25. The results of this study indicate that the understanding of tax regulations and tax penalties affect the personal taxpayers compliance registered at KPP Pratama Cirebon Satu.
ANALISIS EFEKTIVITAS SISTEM INFORMASI MANAJEMEN PENERIMAAN PENGELOLAAN PERMOHONAN ADMINISTRASI KEPENDUDUKAN (SIMP3AK) PADA DINAS PENCATATAN SIPIL KOTA MAGELANG Panji Afandi; Ghina Fitri Ariesta Susilo
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.288-296

Abstract

This..study..aims..to determine..the..effectiveness of the Management Information..System for Receiving Management of..Population..Administration Requests (SIMP3AK) at the..Magelang City Civil Registry Office. Data collection using interview, observation and documentation techniques. The accuracy of the data from the Management Information System for Receiving Management of Population Administration Requests (SIMP3AK) is considered..to..be..more..accurate..when..compared..to..the..manual system, because all population data is stored in a data base, so that when the population data is needed the operator only needs to access the existing data. But there are still weaknesses of the SIMP3AK program, namely there are population data errors, photo errors with the data listed. The..implementation of the Management Information System for Acceptance of Management of Population Administration Requests (SIMP3AK) at the Magelang City Civil Registry Office has been going well, although there are still some shortcomings. It is expected that services to the community especially population administration can be better and maximal.
PENGARUH EARNING PER SHARE, UKURAN PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI TAHUN 2012-2019 bella pradita sari; Asep Muslihat
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.218-224

Abstract

The study entitled “the effect of Earning Per Share, Firm Size, and Net Profit Margin against the Price to Book Value on the coal mining Companies registered in BEI 2012-2019”. This type of research using a quantitative approach. The data used in this study is the annual financial report of the company coal mining sector registered in BEI 2012-2019. Data analysis used in this research is a multiple linear regression test. The results of the study found that earning per share has no effect on price to book value, firm size have an effect to price to book value, and net profit margin have an effect on price to book value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DAN IMPLIKASINYA PADA CORPORATE VALUE Aria Aji Priyanto
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.190-204

Abstract

This research objective to explore the factors that impact the firm's profitability viz. firm size, liquidity, and leverage and so determine its implications for Corporate Value. Corporate value is measured calculating with the Tobins Q Index. This type of research is comparative causal with a quantitative approach. The population of this research is the sub sector of Transportation company listed on the Indonesia Stock Exchange during 2010-2017 with the final sample determination of 7 companies. Data analysis method is using path analysis and the sobel test technique. Factors that affect profitability viz. firm size, liquidity, and leverage are only evidenced through liquidity which has a negative effect on profitability while profitability has a positive effect on corporate value. Firm size and leverage have no significant effect on profitability. Finally, Firm Size, Liquidity, and Leverage in this research weren't able to evaluate Corporate Value through profitability which functioned as an intervening variable
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALAHGUNAAN ASET Siti Mardiah; Jasman
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): 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.13.1.2021.14-24

Abstract

This research aims to examine the influence of pressure, opportunity, rationalization, capability and integrity toward asset misappropriation through fraud star approach in governmental institution. This research used random sampling method and quantitative research design. Primary data is gathered from government employees through questionnaire, whether ministry or non-ministry with 100 respondents. Descriptive statistics, multiple regression model and classical assumption are used to analyze the data. The result of this research showed that rationalization and capability have positive and significant influence on asset misappropriation. Meanwhile, pressure, opportunity and integrity have no influence on asset misappropriation.
PENGARUH GOOD CORPORATE GOVERNANCE, FIRM SIZE, STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN ANEKA INDUSTRI, INDUSTRI DASAR DAN KIMIA DI BEI PERIODE 2014-2017 Reizkey Napitupulu; Kristina; Rismawati Ndruru; Yanuari Waruwu; Tetty Tiurma Uli Sipahutar
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.278-287

Abstract

This research is discussed to assess Good Corporate Governance (GCG) of Company Size, Capital Structure of Return on Investment in Various Industrial, Basic and Chemical Companies. Sampling using purposive sampling produced as many as 38 sample companies from a population of 110 companies with a total of 168 observations of the analysis unit. The results of the study stated that Good Corporate Governance (GCG), Company Size, and capital structure simultaneously had a significant and significant effect on return on investment (ROI) in various industries, basic industries, and chemicals on the Indonesia Stock Exchange. partially Good corporate governance has no effect and no significant effect on investment returns, company size partially has a negative and insignificant effect on investment returns and capital structure partially has a negative and significant effect on investment returns in companies in various industries, basic industries, and chemicals on the Indonesia Stock Exchange.
PENGARUH STRUKTUR MODAL, PERPUTARAN MODAL KERJA, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATIG PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2015-2018 Haogonasokhi Telaumbanua; Vica Anisa Simanjuntak; Mastika Marbun; Elisa Agustina Br Sembiring; Deasy Arisandy Aruan
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.266-277

Abstract

This study has the objective, namely to know whether the capital structure, working capital turnover, and dividend policy affect the value of the company, and whether profitability can strengthen or weaken the influence of capital structure, working capital turnover and dividend policy on firm value. The population of 71 companies and 44 samples after multiplied by 4 years using the purposive sampling method and data analysis method with the results of the financial statements of infrastructure and utility companies on the Indonesia Stock Exchange for the period 2015-2018. This study states that partially the capital structure has a positive and significant effect on firm value, while working capital turnover, dividend policy has no influence and is not significant on firm value. Simultaneously, variable capital structure, working capital turnover, and dividend policy have no influence and are not significant on firm value. And the profitability variable weakens the influence of capital structure, working capital turnover, and dividend policy on firm value because the significance value is below 0.05.
ANALISIS KESIAPAN UMKM BATIK DI KOTA MADIUN DALAM PENERAPAN SAK EMKM Diza Satrina Luchindawati; Elva Nuraina; Elly Astuti
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 2 (2021): 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.12.2.2021.241-249

Abstract

MSMEs are small-scale business activities that can be controlled by groups or groups of people who aim to make a profit. UMKM is one of the pillars of a country's economy. However, the development of MSMEs from year to year is less significant. That condition happens because of a lack of knowledge about business financial management. The office in charge of MSMEs in several regions has begun to aggressively introduce financial reports preparation as information for the decision-making process. This socialization generally uses the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) as the legal basis for preparing their financial statements. This study aims to determine the readiness of batik micro, small and medium enterprises (MSMEs) in Madiun City to apply SAK EMKM to their business financial reports. This research uses descriptive qualitative method. This study indicates that batik UMKM players in Madiun City are not ready to implement SAK EMKM.

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