Articles
253 Documents
<![CDATA[NILAI PERUSAHAAN: LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN ]]>
<![CDATA[Tiwi Jiarni]]>;
<![CDATA[St. Dwiarso Utomo]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v9i2.608
<![CDATA[An increase in firm value is the company’s main objective, by increasing the share price. High share price would make the market believe in the company’s performance and its prospects in the future. This study aims to determine the significant effect of leverage, profitability, firm size on firm value. The population of study is food and beverage companies listed in Indonesia Stock Exchange over the period 2012-2015, amounted of 20 companies. Determination of the number of samples in this study using purposive sampling method. Analysis technique in the study is multiple linear regression using SPSS as data processing. Based on the analysis found that leverage have no effect on the firm value, profitability have a significant effect on firm value, and the firm size have no effect on the firm value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN ]]>
<![CDATA[Putu Kepramareni]]>;
<![CDATA[Ni Putu Lisa Ernawatiningsih]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v9i2.609
<![CDATA[LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[I Putu Agus Rizaldi]]>;
<![CDATA[Ni Putu Yuria Mendra]]>;
<![CDATA[Luh Gde Novitasari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v9i2.610
<![CDATA[The value of the company is the investor’s perception of the level of success of the company which is often associated with stock prices. The value of the company can provide maximum prosperity for shareholders if the company’s stock price increases. The higher the stock price, the higher the prosperity of shareholders. The purpose of this study is to analyze the influence of Corporate Social Responsibility, profitability, and capital structure on the value of the company. This research was conducted on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. Samples were obtained by purposive sampling method. Based on these methods obtained as many as 22 companies as samples. Data analysis techniques used were descriptive statistics, classic assumption tests, multiple linear analysis, and goodness of fit of a model. The results showed that Corporate Social Responsibility, profitability, and capital structure had a positive effect on firm value.]]>
<![CDATA[IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA ]]>
<![CDATA[Gde Bagus Brahma Putra]]>;
<![CDATA[I Gusti Ayu Asri Pramesti]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v9i2.611
<![CDATA[Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifikasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akuntansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Classification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisata berkelanjutan yang sebenarnya.]]>
<![CDATA[THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING ]]>
<![CDATA[Dian Hakip Nurdiansyah]]>;
<![CDATA[Eva Theresna Ruchjana]]>;
<![CDATA[Syifa Fahrunnisa]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.747
<![CDATA[Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.]]>
<![CDATA[APAKAH PROFITABILITAS, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI DAPAT MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN? (Studi Empiris Pada Perusahaan Sektor Industri Barang dan Konsumsi 2015-2017) ]]>
<![CDATA[Florentina Cindy Finishtya]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.748
<![CDATA[This study aimed to empirically examine the effect of profitability ratios, firm size and operating cash flow on the conditions of financial distress in the goods and consumption industry sector companies in Indonesia. The population in this study were all goods and consumer industry sectors listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used was purposive sampling method so that the study sample was 72 companies in the goods and consumption industry sector with 93 observations. In this study the determination of company financial distress is determined by, if companies have Interest Coverage Ratio 1.5 or below 1.5 grouped in financial distress companies. Non financial distress companies if they have an Interest Coverage Ratio of more than 1.5. The data analysis technique used is logistic regression. The results of testing the hypothesis that profitability ratios measured by ROA have an effect on financial distress, firm size measured by log natural of total assets has no effect on financial dsitress, and measured operating cash flow by comparing cash flows from operations with net sales does not affect financial distress.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA ]]>
<![CDATA[I Gusti Ayu Ratih Permata Dewi]]>;
<![CDATA[Putu Yudha Asteria Putri]]>;
<![CDATA[Putu Gede Wahyu Satya Nugraha]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.749
<![CDATA[This study uses a qualitative descriptive approach that aims to analyze CSR disclosures and their impact. The impact is seen from the financial and non-financial side. The financial side will be measured using profit margin, which is to compare the level of profit and sales. The non-financial side will be measured by seeing the reorder from customers and market expansion. Whereas the measurement of Corporate Social Responsibility (X) will be carried out using a checklist based on GRI G4 with economic categories, environmental categories, and social categories dimensions of labor practices and work comfort. CSR measurement is done by giving a value of 1 on the statement made by the owner or manager of MSME and giving a value of 0 on a statement that was not made by the owner or manager of MSME. After the checklist is carried out, the Corporate Social Responsibility Index (CSRi) will be calculated to determine the level of CSR implementation carried out. The research location was chosen in the Regency of Badung precisely at the UMKM artshop in the Nusa Dua area. The results of the study found that the level of implementation that has been carried out by the owner or manager of the artshop who became respondents in this study is included in the high category. CSR disclosure that has been carried out largely supports the financial side and non-financial side.]]>
<![CDATA[CORPORATE SOCIAL RESPOSIBILITY TRI HITA KARANA DALAM SUSTAINIBILITAS PERUSAHAAN(FILOSOFI DAN IMPLEMENTASI) ]]>
<![CDATA[Ni Luh Putu Ratna Wahyu Lestari]]>;
<![CDATA[Ni Made Vita Indriyani]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.750
<![CDATA[This study aims to determine and understand the implementation of CSR based on Tri Hita Karana which is carried out by the Inaya Putri Bali Nusa Dua Hotel. This research applies a descriptive qualitative data analysis method with case studies that can be classified in the explorative type, which is to extract data and information sourced from data collection conducted through observation, interviews, and literature studies. The results showed that the Inaya Putri Bali Nusa Dua had carried out their responsibilities towards the environment, people, and to God. This is shown from the presentation of the speakers about hotel activities that pay attention to the environment, labor, surrounding communities, and religious activities in the hotel environment, which shows the implementation of Tri Hita Karana in the daily activities of the hotel. The interview results explained that the hotel provided a special fund to carry out activities related to corporate social responsibility.]]>
<![CDATA[PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING ]]>
<![CDATA[Komang Fridagustina Adnantara]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.751
<![CDATA[The growing number of hotels has made management have to improve their performance to be able to compete. This study aims to examine the direct and indirect effects of decentralization and environmental uncertainty on managerial performance with the information characteristics of management accounting system as an intervening variable. The population in this study were starred hotels (1 to 5-star) in Denpasar. This study used respondents consisting of middle and lower level managers. 74 questionnaires were collected. The Data were tested using the path analysis model. The research results obtain (1) decentralization do not have a direct influence on the information characteristics of management accounting system, (2) environmental uncertainty have a direct influence on the information characteristics of management accounting system, (3) decentralization have a direct influence on managerial performance, (4) environmental uncertainty have no direct influence on managerial performance, (5) information characteristics of management accounting system have a direct influence on managerial performance, (6) information characteristics of management accounting system are not able to mediate the relationship between decentralization and managerial performance as intervening variables, but (7) information characteristics of management accounting system are able to mediate the relationship between environmental uncertainty and managerial performance as intervening variables.]]>
<![CDATA[PENGARUH ENVIRONMENTAL AWARENESS MAHASISWA TERHADAP SUSTANABILITY ENVIRONMENTAL ]]>
<![CDATA[Retno Indah Hernawati]]>;
<![CDATA[Dian Festiana Hadi Saputro]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 10 No. 1 (2020): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v10i1.752
<![CDATA[This study aims to determine student awareness of the environment in order to contribute to maintaining environmental sustainability. This research observes whether environmental accounting knowledge is used as a consideration in making business decisions that are designed for advanced entrepreneurship. Planned Behavior Theory is used to understand, explain and predict behavior designed as an intervention strategy to maintain or change student behavior in an effort to maintain environmental sustainability The research sample was 44 accounting students who participated in Advanced Entrepreneurship. Regression analysis is used to hypothesis testing. Student awareness as measured through attitudes and knowledge shows different results. Environmental attitude has not been proven to influence Environmental behavior. Instead environmental accounting knowledge positively influences behavior towards the environment. The results showed that the contribution of predictor variables was relatively small (36.5%). For this reason, other variables need to be developed for future research to enrich the behavioral predictor variables, such as the environmental sensitivity.]]>
