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Journal Research of Accounting

Jarac
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Published by Universitas Triatma Mulya

ISSN : - EISSN : 27163148 DOI : -

Core Subject : Economy,

Economics, Econometrics & Finance

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.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi

Articles 8 Documents

Search results for , issue "Vol. 3 No. 2 (2022): Journal Research of Accounting" : 8 Documents clear

PENGARUH PERPUTARAN KAS, PENYALURAN KREDIT, PERTUMBUHAN TABUNGAN DAN DEPOSITO SERTA KECUKUPAN MODAL TERHADAP PROFITABILITAS LPD DI KECAMATAN SUSUT: Studi Empiris pada Lembaga Perkreditan Desa yang ada di Kecamatan Susut Ni Kadek Lia Likita; I Made Marsa Arsana
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of cash turnover, credit distribution, growth of savings and time deposits on the profitability of LPD in Susut District. This study uses secondary data. The data was obtained from LPLPD in Susut District and the 2017- 2019 annual financial report. The sample used as many as 39 companies through purposive sampling method. The analytical method used is multiple linear analysis. Based on the results of the study, it was concluded that cash turnover, credit distribution had no effect on profitability, while the growth of savings and time deposits and capital adequacy had a positive effect on profitability. And simultaneously cash turnover, lending, growth in savings and time deposits and capital adequacy simultaneously affect the profitability of LPD.

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, BUDAYA KERJA, DAN INSENTIF, TERHADAP KINERJA KARYAWAN LPD DI KECAMATAN PENEBEL Kadek Krisyanti Monita; I Ketut Yudana Adi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The formulation of the problem and the purpose of this study is to determine the effect of the effectiveness of accounting information systems, work culture and incentives on employee performance. The location of this research is LPD in Penebel District. The population uses LPD employees in Penebel District and the sample used is 62 respondents. The sample was carried out by purposive sampling method. The data analysis techniques used are Validity Test, Reliability, Classical Assumptions, Multiple Linear Regression, Coefficient of Determination, t-test and F-test. regression coefficient value is 0.524, t is 3.088 and sig is 0.003. (2) Work culture has a significant positive effect on employee performance, where the regression coefficient value is 0.486, t is .4,514 and sig is 0,000. (3) Incentives have a significant positive effect on employee performance, where the regression coefficient value is 0.326, t is 2.600 and sig is 0.12. The magnitude of the influence of independent variables on employee performance is 53.7%. The suggestion in this research is that LPDs in Penebel District are expected to periodically update the information system used, always be firm in implementing the company's work culture and always provide incentives that are in accordance with employee performance.

PENGARUH KEADILAN, SELF ASSESSMENT SYSTEM, TEKNOLOGI DAN INFORMASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN DAN PELAYANAN APARAT PAJAK TERHADAP TINDAKAN TAX EVASION: Studi Kasus pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Denpasar Barat Ni Putu Aris Radithiya Dewi; Made Yudi Darmita
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This research aims to examine the effect of justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers on tax evasion. The population in this research were individual taxpayers at the West Denpasar KPP Pratama registered in 2020, amounting to 139,011 people. The sampling method used is the accidental sampling method, while the data collection is done by survey method through questionnaire technique. The number of samples in this study was 100 respondents. The results of this research questionnaire were measured using a Likert scale. The data analysis technique used is multiple linear regression analysis technique. The results of this research indicate that the significant level of each independent variable which is smaller than 0.05 means that justice, self-assessment system, technology and taxation information, understanding of taxation and service of tax officers have a negative effect on individual taxpayers' taxes evasion measures in the KPP. West Denpasar Primary.

PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME AUDITOR, PENGALAMAN KERJA, PERILAKU DISFUNGSIONAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI Anastasia Ni Made Natalina; Komang Fridagustina Adnantara; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Audit quality is the implementation of audits in accordance with standards so that the auditor is able to carry out the duties and responsibilities of an auditor's profession. The rise of financial scandals that occur affects the confidence of users of financial statements and causes a decline in audit quality. The purpose of this study was to obtain empirical evidence that competence, independence, auditor professionalism, work experience, dysfunctional behavior and organizational commitment can affect audit quality. The population of this research is all auditors who work in Public Accounting Firms in Bali. Sampling technique using Porposive Sampling. The sample used in this study were 62 respondents. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that competence has a positive and significant effect on audit quality, independence has a positive and significant effect on audit quality. Auditor professionalism has a positive and significant effect on audit quality. Work experience has a positive and significant effect on audit quality. Dysfunctional behavior has a negative and significant effect on audit quality. Organizational commitment has a positive and significant effect on audit quality.

PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2017-2019 Komang Sutriasa Triafna; Ni Nyoman Sri Rahayu Trisna Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The population in this research were all banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period, amounting to 43 companies. In this research, the sampling technique was carried out using a purposive sampling method, with a total sample of 28 banking companies during 2017-2019. This research uses multiple linear regression analysis. The results of this research indicate that Value Added Capital Employed (VACA) and Value Added Human Capital (VAHU) have no significant effect on company profitability. Meanwhile, Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Managerial Ownership, and Institutional Ownership have a positive and significant impact on the profitability of banking companies. Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), Structural Capital Value Added (STVA), Board of Directors, Board of Independent Commissioners, Institutional Ownership, and Managerial Ownership simultaneously have a positive and significant impact on the profitability of banking companies.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP RETURN ON EQUITY PADA SEKTOR INDUSTRI BARANG KONSUMSI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Ni Luh Gede Kandel Semitha Dewi; I Gusti Agung Krisna Lestari; Sarita Vania Clarissa
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Financial performance is important for every company in business competition to maintain its company. Performance measurement is needed to improve operational activities in order to be able to compete with other companies. This study aims to examine the effect of the variables Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Company Size (SIZE) on the Return On Equity (ROE) of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The manufacturing companies used in this study were 26 companies. The sample in this study amounted to 78 samples. Data were analyzed using descriptive analysis and multiple linear analysis. The results of the study revealed that the CSR and DER variables had a positive effect on financial performance, while the SIZE variable had no effect on financial performance.

KINERJA KARYAWAN DITINJAU DARI EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, KEAHLIAN PEMAKAI KOMPUTER, DAN KOMPLEKSITAS TUGAS PADA LPD SE-KECAMATAN DENPASAR SELATAN Ni Nyoman Sri Indah Ratna Gayatri; Komang Krishna Yogantara; Tiara Kusuma Dewi
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The purpose of this study is to determine the effect of the effectiveness of the application of accounting information systems, computer user expertise, and task complexity on employee performance. This research was conducted at LPDs in South Denpasar District. The population in this study were all employees who worked in LPDs in South Denpasar District, amounting to 245 people. The technique used in data collection is by interviewing and distributing questionnaires to LPD employees throughout the South Denpasar District. Sampling using the purposive sampling method with consideration of the criteria used are LPD employees in South Denpasar District who work at least 1 (one) year, do daily work using computers and are directly related to the accounting information system, so that the total sample size is 93 people. This study uses the associative method and the data analysis technique used in this study is the validity and reliability test, the classical assumption test with 3 (three) stages, namely: normality test, heteroscedasticity test, and multicollinearity test. Then, the multiple linear regression analysis was tested, which included: model feasibility test (F test), hypothesis test (t-test), and coefficient of determination test (R2). The results of this study indicate that the effectiveness of the application of accounting information systems has a positive effect on employee performance and computer user expertise has a positive effect on employee performance. While the complexity of the task does not affect employee performance.

PENGARUH TINGKAT KECERDASAN DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI MAHASISWA PROGRAM STUDI AKUNTANSI DI UNIVERSITAS TRIATMA MULYA Elizabeth Ni Putu Novitasari; Gde Herry Sugiarto Asana; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 2 (2022): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The level of intelligence and good learning behavior is very important to the level of understanding of accounting. This study aims to examine the effect of the level of intelligence and learning behavior on the level of accounting understanding of students in the accounting study program at Triatma Mulya University. This study uses primary data, where data collection is carried out using questionnaires distributed by researchers to respondents who have predetermined criteria. The sample was carried out by purposive sampling method. The number of respondents used in this study were 41 people. The research method used is quantitative research and for data analysis using multiple linear regression analysis with the help of SPSS (Statistical Product and Service Solutions). The results of this study state that the level of intelligence and learning behavior has a positive effect on the level of accounting understanding.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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