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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen (JRAMB) Jurnal Riset Akuntansi Mercu Buana Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis Terapan Jurnal Ilmiah Manajemen dan Bisnis WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Advances in Global Economics and Business Journal International Journal of Social Science Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JISOS: Jurnal ilmu sosial Jurnal Manajemen Widya Amerta Asian Journal of Management Analytics APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Journal of Applied Accounting Jurnal Pengabdian Harapan Bangsa Semar : Jurnal Sosial dan Pengabdian Masyarakat Jurnal Inovasi Akuntansi
Desak Ayu Sriary Bhegawati
Universitas Mahasaraswati Denpasar
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Krisna: Kumpulan Riset Akuntansi

 1 
ANALISIS FUNGSI INTERMEDIASI DAN RISIKO KREDIT MACET (STUDI KASUS PERBANDINGAN BANK UMUM DAN BPR) DI PROVINSI BALI Desak Ayu Sriary Bhegawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): Krisna: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

The development of economy indonesian does not get separated from the role of the government, in the financial sector institutions, and the business operators.Monetary wisdom as one part of this superior wisdom have an important role in meeting of the bank in realizing an objective of national development.Economic development in a country very much dependent on the development of dynamic and real contribution of the country banking sector. Bank is a a financial institution that has a duty as an intermediary finances between the sides parties who have these surplus funds with the party who deficit of funds.Intermediation function run by banking institutions participate as an agent in the accelerated development and to increase economic growth and become better at public welfare.Naturally bank able to perform intermediation function with a deal with different types of borrowers and regulatory framework institutional and appropriate, banks have better preparations in the face of asymetric information.Non performing loan is the ratio use for measures the bank in managing risk repayment failure by the debtor.The lower the percentage of Non Performing Loan, then the bank will experience advantage, but if the percentage of non performing loan of the increasing, the banks will be a loss.Intermediation function (Loan to Depocit Ratio) there are differences between commercial banks (Loan to Depocit Ratio) and BPR (Loan to Depocit Ratio) in bali, this indicates of Public Credit Bank more capable of carries on the intermediation function. The Public Credit Bank better able to intermediation function.The value of Non Performing Loans to outstanding loans Commercial Bank and Public Credit Bank in bali there was a gap in it is seen of the value Non Performing Loans to outstanding loans Public Credit Bank higher than the commercial, as by Loan to Depocit Ratio of higher Public Credit Bank than the Commercial Bank. Keywords : Commercial Bank, Public Credit Bank, Loan to Deposit Ratio,and Non Performing Loans
BEBERAPA FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Desak Ayu Sriary Bhegawati; Ni Putu Yuria Mendra
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Struktur modal merupakan hal utama komponen perusahaan disebabkan oleh pemakaian sumber dana yang efisien baik di dalam maupun di luar perusahaan. Industri makanan dan minuman termasuk salah satu perusahaan yang berdaya saing tinggi di masyarakat, pelitian ini memberikan fungsi pengaruh profitabilitas, ukuran perusahaan, dan struktur aktiva terhadap struktur modal. Objek dilakukan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penelitian ini menggunakan sampel dengan total 19 perusahaan dengan menggunakan cara pengambilan sampel purposive sampling. Regresi linier berganda sebagai metode analisis data yang dipakai sehingga memperoleh hasil struktur modal dipengaruhi secara positif oleh profitabilitas dan struktur aktiva, sedangkan ukuran perusahaan tidak memberikan pengaruh pada stuktur modal.
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP Desak Ayu Sriary Bhegawati; Anik Yuesti; I Gusti Ayu Agung Janur Ratna Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.116-126

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.
Co-Authors Anik Yuesti Anik Yuesti Desak Made Sukarnasih Desak Made Sukarnasih Desak Made Sukarnasih Dewa Ayu Kadek Pramita Gusti Ayu Ratih Widyantari I G A Desy Arlita I Gusti Ayu Agung Janur Ratna Sari I Nyoman Agus Wahyu Anggara I Nyoman Gede Arya Diatmika I Putu Yoga I Wayan Tegar Baskara Ida Ayu Nyoman Yuliastuti Luh Pande Eka Setiawati Luh Pande Eka Setiawati Made Santana Putra Adiyadnya Ni Luh Gede Putu Purnawati Ni Luh Novi Sukmawati Ni Made Indah Purwitasari Ni Nyoman Ari Novarini Ni Nyoman Ari Novarini, SE,MM Putu Ni Putu Yuria Mendra Ni Wayan Sumiantari Pande Ketut Ribek Putu Ayu Meidha Suwandewi Putu Kepramareni Putu Ledyari Noviyanti Trisnayanti, Anak Agung Ketut Yenny Verawati