cover
Contact Name
I Ketut Andika Priastana
Contact Email
publikasi@triatmamulya.ac.id
Phone
+62361-412971
Journal Mail Official
publikasi@triatmamulya.ac.id
Editorial Address
Jl. Kubu Gunung, Tegal Jaya, Dalung, Kuta Utara, Badung - Bali
Location
Kab. badung,
Bali
INDONESIA
Journal Research of Accounting
ISSN : -     EISSN : 27163148     DOI : -
Core Subject : Economy,
Journal Research of Accounting (JARAC) merupakan wadah informasi berupa hasil penelitian, studi kepustakaan, gagasan, aplikasi teori dan kajian analisis kritis dibidang Ekonomi & Bisnis umumnya dan publikasi penelitian dosen dan mahasiswa Program Studi Akuntansi Universitas Triatma Mulya khususnya.
Articles 46 Documents
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN BADUNG I Putu Adi Widiyana; Komang Krishna Yogantara; Made Christin Dwitrayani
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.357 KB) | DOI: 10.51713/jarac.v1i1.1

Abstract

Lembaga Perkreditan Desa (LPD) is currently in the public spotlight following the bankruptcy of Lembaga Perkreditan Desa (LPD) in Badung Regency from 2015 to 2017. The purpose of this study was to determine the effect of productive asset growth (loans), third party funds (growth in savings and deposits), and number of customers (customers of credit, savings and deposits). The sample in this study was 62 Lembaga Perkreditan Desa (LPD). Determination of the sample using purposive sampling method. The results of this study indicate that the variable earning assets (credit provided) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.004. Third party fund variables (savings) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.007. Variables of third party funds (deposits) have an effect on operational performance (BOPO) indicated by a significance value of 0,000. The variable number of credit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.023. The variable number of savings customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.006. Likewise, the variable number of deposit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.005. Simultaneous testing results prove that the variable growth in earning assets (loans), third party funds (growth in savings and deposits) and the number of customers (customers of credit, savings, and deposits) together influence the operational performance of Village Credit Institutions (ratio BOPO) in Badung Regency.Keywords: credit, savings, deposits, customers, performance.
PENGARUH MOTIVASI, TINDAKAN SUPERVISI, PELATIHAN PROFESI, DAN PENGALAMAN AUDIT TERHADAP PROFESIONALISME AUDITOR PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN PROVINSI BALI Clara Alverina; Made Yudi Darmita
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.439 KB) | DOI: 10.51713/jarac.v1i1.2

Abstract

Auditor professionalism is an attitude to maintain professional status and maintain a public image of himself, responsible to himself or responsible to applicable legal provisions. This study aims to examine how motivation (X1) influences auditor professionalism (Y), how supervision (X2) influences auditor professionalism (Y), how professional training (X3) influences auditor professionalism (Y) and how audit experience (X4) influences auditor professionalism (Y) and how the influence of motivation, supervision actions, professional training and audit experience on auditor professionalism at the BPK RI Representative of Bali Province. In this study using a purposive sampling method, namely auditors who worked more than 1 year at the BPK RI Representative of the Province of Bali. The population in this study were 47 people. Data analysis techniques in this study used Data Quality Test, Classical Assumption Test, t Test, F Test and Multiple Linear Regression Analysis. The results of this study indicate that motivation, supervision actions, and professional training have an effect on auditor professionalism while audit experience has no effect on auditor professionalism. And motivation, supervision, professional training, and audit experience together have an effect on auditor professionalism.Keywords: motivation, the act of supervision, professional training, audit experience, and auditors professionalism.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN KECERDASAN SPIRITUAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI STIE TRIATMA MULYA Sonya Ariska Wijaya; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.776 KB) | DOI: 10.51713/jarac.v1i1.3

Abstract

Accounting education held in universities is intended to educate students to have competence as a professional accountant. To be able to produce qualified graduates, the tertiary institution must continue to improve the quality of its education system. The problem raised in this study is whether emotional intelligence (X1) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, whether intellectual intelligence (X2) influences the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya , whether spiritual intelligence (X3) affects the level of accounting understanding (Y) of accounting study students at STIE Triatma Mulya, what is the influence of emotional intelligence, intellectual intelligence, and spiritual intelligence on the level of accounting understanding of accounting study program students at STIE Triatma Mulya. The population in this study amounted to 146 people. This study uses the population as a sample. The data analysis technique used in this study is the instrument test, classic assumption test, F test, t test, multiple linear regression analysis, and coefficient of determination analysis. The results showed that the variables of emotional intelligence, intellectual intelligence, and spiritual intelligence partially influence the level of understanding of accounting variables.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, level of understanding of accounting.
PENGARUH KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, SKEPTISME DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT: (Studi Kasus Kantor Akuntan Publik di Bali) Hesdyana Tibe; Ni Nyoman Sri Rahayu T. Dewi
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.578 KB) | DOI: 10.51713/jarac.v1i1.4

Abstract

This study aims to determine the factors that influence audit judgment of the Public Accounting Firm (KAP) in Bali. These factors include task complexity, auditor experience, skepticism, and time budget pressure. The research method used in this study is quantitative. Respondents in this study were auditors working in Public Accounting Firms in Bali who had at least 1 (one) year experience using Purposive sampling technique as a sample determination. The data analysis technique used is multiple linear regression analysis. The test result show that task complexity has a negative effect on audit judgment of KAP in Bali, However auditor experience, skepticism and time budget pressure have a positive influence on audit judgment in Bali. Complexity assignments, auditor experience, skepticism, and time budget pressure influence together or simultaneously on audit judgment of KAP in Bali.Keywords: audit judgment, task complexity, auditor experience, skepticism, and time budget pressure.
PENGARUH INDEPENDENSI, KOMPETENSI, RED FLAGS DAN TANGGUNG JAWAB AUDITOR TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Ni Putu Intan Eka Sari; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (331.791 KB) | DOI: 10.51713/jarac.v1i1.5

Abstract

The development of an increasingly advanced economy and technology not only have a positive impact on the company but can also have a negative impact because it is used by those who want to benefit instantly.Cheating is often done, among others, manipulating the recording of financial statements, document removal, and profit mark-up that can be detrimental. For this reason, an independent third party that is considered capable of bridging the interests of agents and principals is needed. This research aimed to determine the effect of independence, competence, red flags and auditor responsibility on the auditor's ability to detect fraud. The grand theory used in this research is agency theory. The population of this study are auditors who worked on Public Accounting Firm (KAP) in Bali and listed on Directory of the Indonesian Institute of Certified Public Accountants, Indonesian Accountants Association East Indonesia Regional Coordinator in 2018. This study used a non-probability sampling technique that was purposive sampling with 59 respondents person. The colleted data using by questionnaire a four-point Likert scale to avoid multi interpretable, the central tendency effect is to reduce the bias of the research results on the neutral answers from the respondents. The data analysis technique used in multiple linear regression SPSS 20 (Statistical Pack age For the Social Sciences). The result of this research showed that independence, competence, red flags and auditor responsibilities have an influence on the auditor's ability to detect fraud.Keywords: independence, competence, red flags, auditor responsibility, auditor's ability to detect fraud.
KINERJA DEPARTEMEN AKUNTANSI HOTEL BINTANG 5 DI DENPASAR DITINJAU DARI KOMITMEN, KOMPENSASI, KOMPETENSI, DAN MOTIVASI Noni Mirantika; I Ketut Yudana Adi
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.91 KB) | DOI: 10.51713/jarac.v1i1.6

Abstract

The success and progress of a company is very much determined by the existence and existing human resources in controlling the company's operational activities. The accounting department as a central part in controlling operational activities is required to have good performance for the sustainability of the company. And it is appropriate for the management to pay attention to the accounting department employees by strengthening employee commitment, providing appropriate compensation, good competence and in accordance with their fields, as well as providing motivation that will improve employee performance. This research was conducted in the accounting department of 5-star hotels in Denpasar which aims to determine the influence of commitment, compensation, competence, and motivation on the performance of accounting department employees both influence partially or simultaneously. Data collection techniques are done by distributing questionnaires to respondents. The population in this study were 154 employees of the accounting department of a 5-star hotel in Denpasar. The sample used in this study were 129 employees. The sampling technique used in this study used a purposive sampling technique. Data analysis techniques used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, t statistical test, f test, and test the coefficient of determination (R2). The results of the analysis show a regression model Y = 8.860 + 0.197X1 + 0.197X2 + 0.220X3 + 0.183X4. The conclusions obtained are commitment (X1), compensation (X2), competence (X3), and motivation (X4) partially and simultaneously have a positive and significant effect on the performance of the accounting department (Y). The magnitude of the influence of commitment (X1), compensation (X2), competence (X3), and motivation (X4) on the performance of the accounting department is 63.0% and the remaining 37.0% is influenced by other variables not examined in this study.Keywords: commitment, compensation, compensation, competence, motivation, performance.
PENGARUH PENGENDALIAN INTERNAL, KOMPENSASI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA YAYASAN MERCY INDONESIA Marten Ngongo Nguji; I Gusti Agung Krisna Lestari
Journal Research of Accounting Vol. 1 No. 1 (2019): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.837 KB) | DOI: 10.51713/jarac.v1i1.9

Abstract

Employee performance is one of the things that needs to be considered in a company or organization. This study discusses the effect of internal control (X1) Compensation (X2 and Accounting Information Systems (X3) on employee performance (Y) on the Mercy Indonesia Foundation. The population and at the sample in this study amounted to 40 people. The data analysis technique used is, test data quality, classic assumption test, multiple liear regression analysis, t-test analysis, F-test analysis, and determination analysis.The conclusions obtained are Internal Control (X1) partial has a significant effect on employee performance (Y) on the Mercy Indonesia Foundation shown by the positive regression coefficient b1X1. Compensation (X2) partial does not have a significant effect on employee performance (Y) on Mercy Indonesia Foundation, this can be seen in the coefficient b2X2 which is negative. Accounting Information System (X3) is partial not has a significant influence on employee performance (Y) at the appointed Mercy Indonesia Foundation n by positive regression coefficient b3X3. The magnitude of the influence of internal control, compensation, and accounting information systems is 40.6% and the remaining 59.4% is influenced by other variables not examined in this study.
PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK UMKM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA BADUNG UTARA Ni Kadek Catur Septirani; Komang Krishna Yogantara
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.285 KB) | DOI: 10.51713/jarac.v1i2.12

Abstract

Taxpayer compliance is the necessary attitude to support the taxpayer for the orderly observance of taxation regulations. The issues raised in this study are whether taxpayer awareness (X1), MSME tax rate (X2) and tax sanctions (X3) have an effect on MSME (Y) Taxpayer compliance in Tax Office North Badung. The population of this study amounted to 3,350 taxpayer taxpayers who had deposited its income tax in 2018. The study used the Slovin formula which was later sampled in 97. The data analysis techniques used are instrument tests, classical assumption tests, multiple linear regression analyses, hypothesis tests. The results of the analysis showed a regression model Y = 5,064 + 0.211 (X1) + 0.270 (X2) + 0.463 (X3). The conclusion that obtained is a taxpayer awareness (X1) has not partially had an influence on the taxpayer compliance (Y) in Tax Office North Badung which is shown in significance value of 0.072 greater than 0.05. The MSME tax rate (X2) and taxation sanctions (X3) partially have a positive influence on SMSE taxpayer compliance (Y) in Tax Office North Badung, this can be seen in the significance value of 0.000 and 0.019 smaller than 0.05. The magnitude of the influence of taxpayer Awareness (X1), MSME tax rate (X2) and tax sanctions (X3) against MSME taxpayer compliance (Y) in Tax Office North Badung amounted to 69.9% and the remaining 33.1% are influenced by other variables not researched in the study This. The free variables that have a dominant influence on MSME taxpayer compliance can be seen at the value of Standardized Coefficients Beta is a variable of taxation sanctions (X3) of 0.442.
MINAT MENJADI AKUNTAN PUBLIK DITINJAU DARI MOTIVASI DAN PERSEPSI MENGENAI PASAR KERJA PROFESI AKUNTAN PUBLIK PADA MAHASISWA PROGRAM STUDI AKUNTANSI STIE TRIATMA MULYA Levina Augustina Dewi; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.297 KB) | DOI: 10.51713/jarac.v1i2.13

Abstract

The objective of this research is to know the influence of Motivation (X1) and Perception of Job Market of Public Accountant Public Profession (X2) to the Interest becoming an Public Accountant (Y) at STIE Triatma Mulya Accounting Department Student either in the simultaneous and partial. The data was obtained by spreading the questionnaires both in the forms of physical and email. Percent of population in this research including an 188 people. The sample collection techniques used in this research is Purposive Sampling. Samples gathered a total of 135 people, but the 100 people back simply from spreading the research has been done. Analysis prerequisite test of this research consisted of Normality Test, Multicolinearity Test, Heteroscedasticity Test. Technique analysis the data used was regression analysis linear multiple. The research results show that Motivation (X1) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y), Perception of Job Market of Public Accountant Public Profession (X2) in the partial had a positive and significant effect to the Interest becoming an Public Accountant (Y). In the simultaneous Motivation and Perception of Job Market of Public Accountant Public Profession had a positive effect to the Interest becoming an Public Accountant
PENGARUH SISTEM INFORMASI AKUNTANSI, PEGENDALIAN INTERNAL DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. BPR ADIARTHA UDIANA Margareta Ni Kadek Swahyuni; K. Fridagustina Adnantara
Journal Research of Accounting Vol. 1 No. 2 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.549 KB) | DOI: 10.51713/jarac.v1i2.14

Abstract

The purpose of this study was to determine the effect of accounting information systems (X1) on employee performance (Y) at PT. BPR Adiartha Udiana, the influence of internal control (X2) on employee performance (Y) at PT. BPR Adiartha Udiana, the effect of work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana, and the effect of simultaneous accounting information system (X1), internal control (X2), work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana. The population in this study amounted to 46 people. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that the accounting information system (X1) partially has no influence on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0.729 greater than 0.05. Internal control (X2) and work motivation (X3) partially have a positive influence on employee performance (Y) at PT. BPR Adiartha Udiana, this can be seen at a significance value of 0.041 and 0.016 smaller than 0.05. Accounting information system (X1), internal control (X2) and work motivation (X3) have a simultaneous effect on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0,000 smaller than 0,005. The magnitude of the influence of accounting information systems, internal control and work motivation on employee performance at PT. BPR Adiartha Udiana amounted to 67.7% and the remaining 33.3% was influenced by other variables not examined in this study.