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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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PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Trisnayanti, Anak Agung Ketut; Mendra, Ni Putu Yuria; Bhegawati, Desak AYu Sriary
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.805 KB) | DOI: 10.36733/juara.v10i1.755

Abstract

The purpose of this study is to examine the Effects of Cash Turnover, Inventory Turnover, Receivable Turnover on Liquidity of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. The population in this study were all Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling method. The data analysis technique used in this study was multiple regression analysis. The results of testing the hypothesis using the statistical test t which shows that the cash turnover variable had a positive effect on liquidity, inventory turnover variable has a positive effect on liquidity and variable accounts receivable turnover does not affect liquidity.
IMPLIKASI GCG DAN BUDAYA LOKAL BALI TERHADAP KINERJA LPD Wati, I Gusti Agung Ayu Emas Tri Buana; Suryandari, Ni Nyoman Ayu; Putra, Gede Bagus Brahma
Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.799 KB) | DOI: 10.36733/juara.v10i1.756

Abstract

GCG is a relationship between interested parties in a regulated and organized business. The application of GCG principles in managing LPD performance is very important because it will directly provide clear direction for the LPD to improve decision making responsibly and enables better management of LPD. Based on the application of LPD performance in the local culture (Tri Hita Karana concept) is very helpful because in it’s implementation it has the goal of achieving good LPD performance, then we need a guideline with the concept of local wisdom, which basically teaches tri hita karana it suppresses relationship in life in this world. This study aims to examine the effect of applying GCG principles and implementation of local culture on LPD performance in Abiansemal District. The sample in this study is all LPD in Abiansemal District with a total population and a sample of 34 LPD. Each LPD was taken by 2 respondents so that there were 68 respondents. This study uses the nonprobability sampling method with saturated sampling technique. Data colletion using a questionnaire. Data analysis techniques are multiple linear regression analysis techniques. Hypothesis testing results show that transparency, accountability, responsibility, and independence do not affect the performance of LPD in the Abiansemal District, while the principles of fairness and implementation of local culture has a positive effect on LPD performance in the Abiansemal District.
PEMILIHAN PRODI AKUNTANSI DAN FAKTOR YANG MEMPENGARUHI PADA MAHASISWA BARU PRODI AKUNTANSI PERGURUAN TINGGI “X” Minarso, Bambang; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1334

Abstract

At present the global issues regarding the industrial era 4.0 greatly impact the development of technology so that it has an impact on the decrease in the number of new students of several study programs in all tertiary institutions in Indonesia. The purpose of this study is to find out what factors make the admission of new accounting students in Higher Education X fluctuate, so that the results of this study can be useful to improve the strategy of new student admissions in Higher Education X's accounting study programs. The population in this study is all students of accounting studies in Higher Education X. The sample used in this study was taken using accidental sampling technique from new students of accounting study programs, obtained 199 respondents. Multiple linear regression is used as a data processing tool. The results of multiple linear regression indicate that psychological factors influence the decision to choose a study program, while social and cultural factors do not influence the decision to choose a study program. This shows that the most appropriate marketing strategy for prospective accounting study program students is by instilling a mindset that the accounting study program and the accounting profession are still needed by the industrial world and government agencies.
UNDERPRICING PERUSAHAAN IPO DI BURSA EFEK INDONESIA TAHUN 2015-2017 DITINJAU DARI REPUTASI UNDERWRITER, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN Asana, Gde Herry Sugiarto; Pratama, Ketut Hery Sony
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1335

Abstract

Various ways can be done by companies to fulfill their capital needs in order to develop the company to be greater. This study aims to determine the effect of underwriter reputation, company age, and company size on underpricing of IPO companies on the Indonesia Stock Exchange in 2015-2017. The population of this research were companies that conduct IPOs in the period 2015-2017 on the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling with a total sample of 49 companies. The data used in this study was secondary data obtained from the company's prospectus. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the reputation of the underwriter does not affect underpricing, the age of the company does not affect underpricing, and the size of the company influences underpricing.
PERSEPSI KEADILAN WAJIB PAJAK ATAS KENAIKAN NILAI JUAL OBJEK PAJAK Cornelia, Putu; Pratama, A.A. Ngurah Candra; Wahyuni, Kadek Kartika Gita; Putra Yasa, I Nyoman
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1338

Abstract

This study aims to determine the correlation of the increase in land and building tax in rural and urban areas in Buleleng Regency, Perception of Taxpayer Justice towards Taxpayer Compliance with the implementation of Regional Regulation Number 14 year 2018 concerning Amendments to Regional Regulation Number 5 of 2013. The draft used in this study is a qualitative approachmethod with interactive data analysis techniques, namely researchers conduct data analysis directly in the field by conducting interviews in data collection. Respondents in this study were people in Buleleng Regency. Based on interviews obtained from respondents, it was revealed that taxpayers objected to the significant increase in the Sales Value of Tax Objects (NJOP) and the increase in NJOP affected taxpayer compliance. The perception expressed in this study can be used as advice for the government and tax authorities to consider aspects of justice in the implementation of the taxation process in Buleleng Regency.
IMPORTANT INDICATORS AFFECTING INTEREST OF TAXPAYER BEHAVIOR USING E-FILING Martini, Ida Ayu Oka; Adriati, I Gusti Ayu Wirati
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1339

Abstract

The problem that is always faced by taxpayers in the process of preparing and submitting Tax Returns (SPT) is the form of forms that often change and the length of queues when reporting SPT at the Tax Office. This causes taxpayers to be reluctant to prepare and report the SPT. The purpose of this study is to determine the security and confidentiality, readiness of information technology, perceptions of usefulness, perceptions of convenience, and perceptions of convenience affect the behaviour interest of taxpayers to use e-filing. The data collection technique used a questionnaire. with data analysis using regression analysis techniques. The results show that first, the indicators of Security and Confidentiality, Information Technology Readiness, Perception of Usability, Perception of Convenience, and Perceptions of Convenience simultaneously have a significant effect in increasing the behaviour of individual taxpayers to use e-filing at the Pratama East Denpasar Tax Service Office (KPP), Second, the indicators of Security and Confidentiality, Perception of Usability, Perception of Convenience, and Perceptions of Convenience have a significant effect on the behaviour of individual taxpayers to use e-filing at the Pratama East Denpasar Tax Service Office (KPP) Meanwhile, the Information Technology Readiness indicator has no significant effect on the behaviour interest of individual taxpayers to use e-filing at the Pratama East Denpasar Tax Service Office (KPP). Third, the Perceived Usefulness indicator has the most dominant influence in increasing the behaviour interest of individual taxpayers to use e-filing at the Pratama East Denpasar Tax Service Office (KPP).
PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI: MINAT BELAJAR SEBAGAI VARIABEL MEDIASI Sudiyani, Ni Nyoman; Susandya, Anak Agung Putu Gede Bagus Arie
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1340

Abstract

The points of this examination to decide the part of enthusiasm for learning in intervening the impact of enthusiastic knowledge and learning conduct fair and square of comprehension of bookkeeping. This examination was directed at the Faculty of Economics and Business, Ngurah Rai University, situated on Padma Penatih Street, Denpasar, Bali Province. The example utilized in this examination utilizes likelihood arbitrary testing strategy, where the respondent is a second semester understudy who gets a starting bookkeeping course. The quantity of tests utilized was 100 individuals. The investigation strategy utilized is the basic condition model (Structural Equation Modeling - SEM) in view of difference known as Partial Least Square (PLS). The outcomes demonstrated passionate knowledge had a positive and huge impact on learning premium, enthusiastic insight negatively affected the degree of comprehension of bookkeeping, learning conduct had a no impact on learning enthusiasm, learning conduct had a positive and noteworthy impact fair and square of bookkeeping understanding, learning premium had a beneficial outcome and huge to the degree of comprehension of bookkeeping, enthusiasm for learning intervenes the relationship of passionate insight decidedly and altogether to the degree of comprehension of bookkeeping and enthusiasm for learning not ready to intercede in the circuitous relationship of learning conduct with the degree of comprehension of bookkeeping.
PENGARUH PENERAPAN E-BILLING SYSTEM, E-FILING SYSTEM DAN PENURUNAN TARIF PAJAK PENGHASILAN FINAL TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA DENPASAR Dwitrayani, Made Christin
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1342

Abstract

Taxpayer Compliance is a condition when the Taxpayer understands or tries to understand all the provisions of the tax laws and regulations, fills the tax forms completely and clearly, calculates the amount of tax owed correctly, and pays the tax due on time. In essence, taxpayer compliance is influenced by the condition of the tax administration system which includes tax service and tax enforcement. The improvement of tax administration itself is expected to encourage taxpayer compliance. This study will examine the effect of the application of E-billing, e-filling, and a reduction in the final income tax rate on taxpayer compliance of micro, small and medium enterprises in Denpasar City.). The sample in this study were 100 micro, small and medium enterprises (MSMEs) registered at the West Denpasar KPP and East Denpasar KPP in 2018. The determination of the sample was using the proportionate stratified random sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the variable application of E-billing has a positive effect on taxpayer compliance of micro, small and medium enterprises (MSMEs), E-filinghas a positive effect on taxpayer compliance of micro, small and medium enterprises (MSMEs) and decreases in final income tax rates had an effect positive on compliance with tax payments for micro, small and medium enterprises (MSMEs).
PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI DAN SELF ESTEEM PADA SENJANGAN ANGGARAN DENGAN PEMODERASI KOHESIVITAS KELOMPOK DI BANK PERKREDITAN RAKYAT SE-BALI Das Prena, Gine; Supryadinata, A.A Kt Alit
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1343

Abstract

A budget is an organized plan and is expressed in a monetary unit for a company's operations and resources for a certain period in the future. Budgetary slack as a budgeting process that is found to be intentional distortion by reducing budgeted income and increasing budgeted costs, in words another budgetary slack is the diference prediction between the stated budget and the best budget estimate that can honestly predict. This study to analyst the empirical evidence from influence of group cohesiveness in moderating the effect of budgetary participation, information asymmetry, and self esteem on budgetary slack. In this study, the location of the research conducted was the Rural Credit Bank (BPR) in the Province of Bali with a total sample of 57 respondents from Rural Credit Bank (BPR) in the Province of Bali. The sample in this study used the purposive sampling method. Data analysis techniques used are Moderated Regression Analysis (MRA).The results showed that group cohesiveness strengthened the influence of budgetary participation on budgetary slack, group cohesiveness weakened the influence of information asymmetry on budgetary slack, group cohesiveness strengthened the effect of self esteem on budgetary slack.
ANALISIS DETERMINAN TERHADAP PRAKTIK PERATAAN LABA PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA Irayani, Ni Made Devi; Putra, I Putu Mega Juli Semara; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): 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.v10i2.1344

Abstract

Income smoothing is one aspect of profit engineering. Income smoothing is defined as a deliberate reduction in earnings or reported earnings fluctuations at a level considered normal for the company. The purpose of this study is to determine the effect of institutional ownership, managerial ownership, audit committee, and audit quality on income smoothing in all companies listed on the Indonesia Stock Exchange (IDX). The population in this study are all companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling method used was purposive sampling method. The number of samples in this study were 93 companies. The analysis technique used in this study is logistic regression analysis with the help of SPSS for windows. The results showed that the institutional ownership variable had no effect on income smoothing, managerial ownership variables had no effect on income smoothing, the Audit Committee variable had no effect on income smoothing, the Audit Quality variable had positive effect on income smoothing

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