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INDONESIA
Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 249 Documents
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ANALISIS PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN HOTEL BERBINTANG DI KOTA DENPASAR Dewi, Ni Putu Shinta; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to determine the effect of applying the effectiveness of accounting information systems, utilization of accounting information systems and suitability of tasks with accounting information systems to the performance of star hotel employees in the city of Denpasar. Determination technique of sample used in this research is technique of non probability sampling that is by purposive sampling. Criteria used as the basis of sample selection in this study are employees who work in the department of accounting, marketing and personnel at 3 and 4 star hotels in Denpasar City. Based on these criteria then obtained 105 samples used in this study. Data analysis technique used in this research is multiple regression analysis, with result of analysis obtained result that only variable effectiveness of accounting information system which have positive effect to hotel employee performance in Denpasar City.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CORPORATE SOCIAL RESPONSIBILITY Sunarsih, Ni Made; Kumarantini, Ni Wayan Rian
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Disclosure of social responsibility or Corporate Social Responsibility (CSR) of a company is influenced by the financial performance of a company. The purpose of this study is to determine the effect of financial performance and Firm Size on CSR. This study uses data on property and real estate companies listed on the Indonesia Stock Exchange 2013-2016. Sample in this research is 23 company with amount of observation 92 data. Data analysis technique used in this research is multiple regression analysis.The result of hypothesis testing shows that the variable of Current Ratio, Debt to Equity Ratiodan Net Profit Margin has no effect on CSR disclosure. As for variable Total Asset Turnover and Firm Size have positive effect to CSR.
CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Sunarwijaya, I Ketut; Arizona, I Putu Edy
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Institutional share ownership can professionally monitor the progress of their investments so that the level of management control is so high that it can ultimately suppress the potential for fraud. While the effectiveness of the board of commissioners in balancing the strength of the CEO is strongly influenced by the level of independence of the board of commissioners. In addition, the Audit Committee has the authority to implement and certify investigations into issues within the scope of its responsibilities with the task of assisting the board of commissioners. This study uses corporate governance proxied with institutional ownership, independent commissioners, and audit committees as independent variables. The purpose of this study is to determine the effect of institutional ownership, independent commissioners, and audit committees on corporate value. This research is conducted in Indonesia Stock Exchange year 2013-2016. Determination of the sample using purposive sampling method to obtain 100 research samples. Data analysis used in this research is multiple linear regression analysis. The test results indicate that the variable of institutional ownership, independent commissioner, and audit committee have a positive effect on company value. This is indicated by the value of the regression coefficient and the significance level of each variable of 1.051 and 0.026; 0.078 and 0.035; and 0.076 and 0.033.
ANALISIS PERILAKU KONSULTAN PAJAK UNTUK MENINGKATKAN KEPATUHAN WAJIB PAJAK Sudiartana, I Made; Apriada, Kadek
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Current compliance issues are no less important because non-compliance will simultaneously lead to tax evasion efforts such as tax evasion and tax avoidance, which result in reduced tax deposits to the state treasury. The alternative that is often the choice for the Taxpayer is to use the services of tax consultants who can help the Taxpayer in exercising the rights and fulfill his obligations in the field of taxation, tax consultant is of course important in tax structure, because tax consultant is an extension of the Directorate General of Taxes in socializing issues taxation to Taxpayers. This study aims to determine the effect of tax consultant behavior to improve taxpayer compliance, which consists of: code of ethics, professionalism, machiavellian nature. The research was conducted at Tax Consultant Office (KKP) in Denpasar which registered at Ikatan Konsultan Pajak Indonesia (IKPI). Data collection was done by distributing questionnaires with sample number 97 Tax Consultant in Denpasar registered in IKPI Denpasar.Teknik data analysis used is the validity test and reliability; classical assumption test which includes normality test, heteroscedasticity test, and multicollinearity test, multiple linear regression analysis using SPSS 16for windows. Based on the results of the research discussed that the code of ethics has a positive effect on tax compliance, while professionalism, and the nature of machiavellisnot affect the compliance of Taxpayers.
FUNGSI SISTEM PENGENDALIAN INTERN DALAM MENCEGAH KREDIT MACET PADA LEMBAGA PERKREDITAN DESA (STUDI KASUS PADA LPD PAKRAMAN BITERA KABUPATEN GIANYAR) Sudiyani, Ni Nyoman; Susandy, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Village Credit Institution (LPD) is one of the subsystems of financial institutions owned by traditional villages whose activities are engaged in credit, namely collecting funds (passive credit) and channeling funds (active credit) with a certain interest rate. Factors that cause the emergence of bad credit include errors in investment plans, unbalanced cash flow, less predictable economic conditions, natural conditions and company management that do not work according to function. The Internal Control System in the LPD is the LPD Supervisory Board and the principle of credit assessment using 5C analysis, plays an active role in preventing bad credit. This study will discuss how the SPI functions of the Supervisory Board in minimizing bad credit. Based on the results of observations and interviews with Pakraman Bitera LPD management, it can be concluded, that a) 5C credit assessment has been carried out according to the rules applicable in Pakraman Bitera LPD to every prospective debtor who submits an application (credit b) SPI function, namely the Supervisory Board at Pakraman Bitera LPD has been carried out in accordance with the four functions of the Supervisory Board. The occurrence of bad credit at Pakraman Bitera LPD is caused by capital and economic conditions that are still not predictable with certainty. But these policies can still be taken by tackling bad loans through these 5 methods.
KUALITAS AUDIT DAN KARAKTERISTIK KOMPETENSI AUDITOR Santosa, Made Edy Septian; Wulandari, Putu Riska
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Audit quality is a possibility that an auditor will find and report violations in his client's accounting system. This study was conducted to examine the influence of auditor competency characteristics (independence, integrity, accountability, experience, understanding of the client industry, responsiveness to client needs) on audit quality in the Public Accounting Firm in Bali. Data analysis used in this study is a research instrument test and multiple linear regression techniques. The results of the study are expected to be able to understand the relevance of the characteristics of auditor competence to the audit quality of the Public Accountant Office. In addition, KAP can consider various competency characteristics of auditors in improving the quality of auditor work to achieve good audit quality.
THEORY OF PLANNED BEHAVIOR PADA MINAT BERWIRAUSAHA DENGAN PENGETAHUAN AKUNTANSI SEBAGAI VARIABEL MODERASI Juniariani, Ni Made Rai; Priliandani, Ni Made Intan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Unemployment is still a problem in this country. One of the causes of the high unemploy­ment rate is the lack of interest in community entrepreneurship. This study aims to explore the influence of the theory of planned behavior on interest in entrepreneurship with accounting knowledge as a moderating variable. The sample used is 224, namely the seventh semester students of the Accounting Study Program, Faculty of Economics, Warmadewa University. De­termination of the sample using Slovin formula and data collection techniques carried out by distributing questionnaires to respondents with the survey method. To answer the research hypothesis, use an analysis tool that is Moderated Regression Analysis. The results showed that the theory of planned behavior had a positive effect on entrepreneurial interest. Accounting knowledge is proven to strengthen the influence of attitude towards Behavioral on entrepre­neurial interest, and strengthen the influence of subjective Norm on entrepreneurial interests. But accounting knowledge is not proven to strengthen the influence of perceived behavioral control on entrepreneurial interests.
PENGARUH MODERASI DARI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA Arifiyati, Fina; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

The purpose of this research is to examine the moderating effect of good corporate gover­nance on the relationship between accounting conservatism and earnings management. In this research, the types of good corporate governance that will be used are institutional ownership, managerial ownership, proportion of independent board of directors, and audit committees. This research takes manufacturing companies with miscellaneous industry as the sectors listed in Indonesian Stock Exchange, over the period 2012-2016 as the population. Along with that, the samples used are 10 companies with and the total data which has filled the requirements of the purposive sampling’s criteria are 50 data. Meanwhile, the analytical data is tested using two different methods: classical assumption test and hypothetical test with multiple analysis re­gression. Through this research, it is shown that earnings management significally affected by accounting conservatism. Also, good corporate governance which is represented by institutional ownership moderates the relationship between accounting conservatism on earnings manage­ment. On the other hand, managerial ownership, proportion of independent board of directors, and audit committees do not moderate the relationship between accounting conservatism on earnings management. So that the practical implication of this research is that companies must implement accounting conservatism to reduce opportunistic actions of managers who do earn­ings management, besides that the role of GCG is importance in moderating accounting conser­vatism towards earnings management.
PENGARUH PELATIHAN, MOTIVASI KERJA, PROFESIONALISME, DAN KOMITMEN ORGANISASI PADA KINERJA ACCOUNT REPRESENTATIVE (Studi di Kantor Pelayanan Pajak Madya Denpasar dan Pratama Denpasar Timur) Desiyanti, Ni Made Indri; Negara, I Wayan Suka; Yuniasih, Ni Wayan
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Tax is one source of the State Budget (APBN). Tax service quality is determined by the performance of tax employees, one of which is the performance of Account Representative (AR). With the help of an Account Representative (AR), taxpayers will be easier to administer taxation. Account Representative (AR) is a professional staff whose duty is to provide information and as­sist taxpayers in completing their tax obligations (Ananta, 2010). The dependent variable used in this study is the performance of Account Representative (AR) and its independent variables are training, work motivation, professionalism, and organizational commitment. The popula­tion in this study was all employees of the Account Representative (AR) in the Tax Office (KPP) Middle and East Denpasar as many as 46 people employees of Account Representative (AR). Data collection is done by distributing questionnaires. Data analysis in this study used Multiple Linear Regressions Method. The results of the research and hypothesis testing that have been done can be concluded that work motivation has a positive effect on the performance of Account Representative (AR). Training, professionalism, and organizational commitment have no effect on the performance of Account Representatives (AR). This may be due to the relatively fast transfer of employees so that training and the level of professionalism of employees are not optimal. They need time to make adjustments and learn the characteristics of the taxpayer being handled.
ANALYSIS OF FACTORS THAT AFFECTING THE EXPORT OF WOODEN CRAFT Adiyadnya, Made Santana Putra; Ardianti, Putu Novia Hapsari
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

Indonesia as a developing country always to increase development, with the main goal is to be realize a democratic society and to be prosperous country. International trade can create profits with provide opportunities to each country in export sector from manufactured goods or services. The government is expected to be able to develop competitiveness of Balinese hand­icraft products in export sector of woods craft optimally, then this condition will contribute for Indonesia’s foreign exchange reserves. Art in Bali is one thing attraction for tourists, so many wooden craft traders who showcased his work for sale to tourists. The purpose of this study are: 1) to know the effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali; 2) to know the effect of tourist visits, inflation and exchange rate of US Dollar and partial to export of wood­en crafts in the Province of Bali. The result of this research were: 1) effect of tourist visits, inflation and exchange rate of US Dollar and simultaneous to export of wooden crafts in the Province of Bali was significant; 2) variable tourist visits and the US Dollar exchange rate has a positive and significant effect to export of wooden crafts in the Province of Bali, then inflation have no partial effect to export of wooden crafts in the Province of Bali.

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