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Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 250 Documents
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ANALYSIS OF HUMAN RESOURCES, TRAINING QUALITY, WORK EXPERIENCE, AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL STATEMENTS (CASE STUDY OF COOPERATIVES IN GIANYAR REGENCY) Putu Eka Dianita Marvilianti Dewi
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.598

Abstract

The Office of Cooperatives and Small and Medium Enterprises in the Province of Bali noted, on the Island of the Gods as of February 2018 there were 4,839 units, where the largest number of cooperatives was in Gianyar Regency. Cooperatives in Gianyar Regency recently experienced many problems such as the ability of the cooperative’s human resources management which is still very low, an internal control system that is not done well, and cannot produce accountability reports due to lack of training and lack of work experience. These problems cause many cooperatives that are not active or closed. This study aims to determine the effect of human resources, training quality, work experience and internal control systems on the quality of financial statements in cooperatives in Gianyar Regency. The population in this study were all cooperatives in Gianyar Regency amounting to 1,221 units, sampling in this study using purposive sampling method. This research is quantitative and data collection techniques using questionnaires. The hypothesis is tested with multiple linear regression, the results show that HR, training quality, work practices and internal control systems have a positive effect on the quality of financial statements
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR Ajeng Triyas Oktaviani; Zaky Machmuddah
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.599

Abstract

The purpose of this research is to find out the influence of profitability ratio, leverage ratio, company size, company growth, previous year’s audit opinion, and reputation of public accounting firm ongoing-concern audit opinion. A sampling of this research was obtained by purposive sampling method by focusing on manufacturing companies listed on the Indonesia Stock Exchange over the period 2014-2016, hence getting samples of 31 companies with the numbers of observations are 93 data. The method of data analysis of this research is the lo­gistic regression. Based on the analysis result is known that profitability ratio and previous year’s audit opinion have an effect on going-concern audit opinion. While the ratio of leverage, company size, company growth, and public accounting firm’s reputation have no effect on the going-concern audit opinion.
EKSPLORASI PEMAKNAAN PELAPORAN SPT TAHUNAN PPH 21 DARI KACAMATA WAJIB PAJAK ORANG PRIBADI (Studi Fenomenologi Wajib Pajak Orang Pribadi Pada KPP Pratama Makassar Utara) Bertha Beloan; Frischa Faradilla Arwinda Mongan; Ni Nyoman Ayu Suryandari
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.600

Abstract

This study aims to explore deeper the meaning of Income tax (pph 21) from the perspective of an individual taxpayer in carrying out his responsibilities as a taxpayer in reporting tax payments.By using the purpose sampling method in the selection of informants, the selected informants are 4 informants consisting of employees in several private companies within the scope of the KPP Pratama Makasar Utara who have worked for a long time.The phenomenological analysis developed by Edmund Husserl is used to capture deeper the aims of this study by exploring the understanding of taxpayers and their responsibilities as individual taxpayers. The results showed that, there are differences in the meaning of Income tax (pph 21) and reporting from the perspective of an individual taxpayer. They consider that the tax is burdensome for them including the reporting that they must report to the tax office every year. This negative comment is caused by the lack of education from related parties regarding their responsibilities as taxpayers. Another finding is their reluctance to report Annual tax due to the absence of sanctions they have received due to non-compliance.
MANAJEMEN PENGETAHUAN SEBAGAI KEUNGGULAN KINERJA DALAM STRATEGI BERBASIS PENGETAHUAN Rita Yuanita Toendan
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.601

Abstract

In management research to improve the superior performance of organizations such as the Betang Asi Credit Union cooperative in Palangka Raya, the concept of management is the knowledge that applying it can be an advantage in performance. Knowledge management is able to be a competitive strategy with human resources who are able to apply their abilities and expertise in solving problems and exploiting opportunities. Awards support effective learning and motivation to build organizational competence. Based on the results of the study, the orga­nization must be able to help knowledge management to develop strategies to improve employee performance, produce significant results and knowledge, as well as strategies to improve the performance of the Betang Asi CU in Palangka Raya.
PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA Ni Luh Putu Sri Purnama Pradnyani
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.602

Abstract

The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism de­velopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet max­imized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villag­es prefer to work in other agencies.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Pande Made Yani Indah Sari; Ni Putu Riasning; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.603

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.
ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT PT. BPR BALI PARTASEDANA DI GIANYAR BALI I Wayan Budi Satriya; Firda Dwi Maisaroh
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.604

Abstract

This research was conducted at BPR Bali Partasedana, one of the rural credit banks located in the Gianyar district of Bali. BPR Bali Partasedana is one of the rural credit banks that has a relatively high growth in the number of general loans and asset growth, this condition is indicating the increase of public trust to this rural credit bank. However, it is important to make sure increasing of the level of public trust, must folowed by increasing of rural credit bank quality. The quality of the rural credit banks in this study measured uses the CAMEL instrument, capital, asset quality, management, productive power and liquidity The results of this study indicate the health level of PT. BPR Bali Partasedana from 2015 to 2017 is in the healthy category. The quality health of banks BPR Bali Partasedana every year increase, this is evidenced by increasing of credit factors, which become the basis to determining quality of health level rural credit bank.
ANALISIS LAPORAN KEUANGAN SEBAGAI EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA TENGAH Muhammad Reza Ramdani
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.605

Abstract

This study examines the financial performance of the Central Halmahera government through the analysis of financial statement assessments. The purpose of this study was to determine the financial performance of the Central Halmahera Government. This research approach uses a quantitative approach. The source of data in this study is from the Central Halmahera Government Financial Report. Research data collection techniques with observation and desk study of reports or archives. The method of analysis uses descriptive by calculating the formula of regional financial independence ratio, Debt services cavarage ratio (DSCR), the ratio of effectiveness and efficiency of local revenue results, activity ratios, growth ratios and liquidity ratios. The results showed the ability of the Central Halmahera District Government in financing government activities and development and community services was still relatively low and still needed funding assistance or loans from external parties.
ANALISIS PAJAK TANGGUHAN PADA PT PERUSAHAAN PERKEBUNAN LONDON SUMATRA INDONESIA TBK Luther P. Tangdialla; Erna Pasanda
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.606

Abstract

Deferred tax is one of the interesting topics to be studied in every financial accounting literature. This deferred tax arises as a result of temporary between commercial financial statements and fiscal financial statements. If this temporary difference reduces commercial profit, it will result in deferred tax expenses and deferred tax liabilities, and if the reversed condition happened, it will be result in deferred tax benefit and deferred tax assets The aim of this research is to find out of the application of PSAK No. 46 concerning income tax accounting, calculation and presentation in the financial statements . The result shows that the impact of the temporary difference between commercial financial statements and fiscal financial statements is the arising of deferred tax expenses of Rp 3,281,000,000 in 2017 and the benefits of deferred tax of Rp 18,966,000,000 in 2016
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR I Made Purba Astakoni; Ni Made Satya Utami
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.607

Abstract

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.

Page 15 of 25 | Total Record : 250

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