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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 69 Documents

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PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL ACCOUNTING DEPARTEMENT HOTEL BINTANG 5 DI KABUPATEN BADUNG Ni Kadek Indah Sari; Komang Krishna Yogantara
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the variables that affect managerial performance. The independent variables used are job satisfaction (X1), organizational commitment (X2) and budget participation (X3). This research was conducted at the accounting department and manager of a 5 star hotel in Badung Regency by using purposive sampling. There is a population of 84 employees. Data analysis techniques used are data quality tests, classic assumption tests, multiple linear regression analysis and hypothesis testing. The results obtained are job satisfaction (X1) partially has a positive and significant effect on managerial performance (Y), organizational commitment (X2) partially has a positive and significant effect on managerial performance (Y) and budgetary participation (X3) partially influential positive and significant impact on managerial performance (Y).

PENGARUH PENGETAHUAN AKUNTANSI, MOTIVASI KERJA, GOOD CORPORATE GOVERNANCE, DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI: Studi Empiris Pada Perusahaan Spa di Kecamatan Kuta, Badung-Bali Steffy Crystshoya Pondawa; Ni Nyoman Sri Rahayu Trisna Dewi
Journal Research of Accounting Vol. 2 No. 1 (2020): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Tourism in Bali is currently developing very rapidly. In the midst of its development, the existence of the tourism sector needs to be supported by the availability of adequate accommodation such as hotels, restaurants, travel agents, spas and others to meet the needs of tourists. One of the accommodation facilities that is currently growing rapidly is the spa business. This study aims to determine the effect of accounting knowledge, work motivation, good corporate governance and business scale on the use of accounting information in spa companies in Kuta District, Badung-Bali. The population in this study is the owner / manager / cashier of the spa in Kuta District, amounting to 90 spa companies. In this study using a saturated sample, because all members of the population were sampled as many as 90 respondents consisting of spa owners / managers / cashiers in Kuta District. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that accounting knowledge has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Work motivation has a positive and significant effect on the use of accounting information in spa companies in Kuta District, Badung-Bali. Good corporate governance has a positive and significant effect on the use of accounting information on spa companies in Kuta District, Badung-Bali. Business scale does not affect the use of accounting information on spa companies in Kuta District, Badung-Bali.

PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN TABANAN Desak Made Widya Paramitha Swari; Komang Krishna Yogantara; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, and monitoring of the effectiveness of credit granting at the Village Credit Institution (LPD) in Tabanan Regency. Data collection methods are done by observation, interviews, and questionnaires. The number of respondents in this study was 50 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value> α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less than 0.05 then the hypothesis is accepted, which means five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), simultaneously have a positive effect on the dependent variable, namely the effectiveness of credit (Y). Likewise with the t test, if a significant level of t α α = 0.05 H0 is rejected and H1 is accepted, if a significant level of t> α = 0.05 H0 is accepted and H1 is rejected. From the results of the t test it can be seen that five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), have a partially positive effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05.

PENGARUH KOMITMEN ORGANISASI, STRUKTUR AUDIT DAN KONFLIK PERAN TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Fransiska Mulyati Malon; Ni Nyoman Sri Rahayu Trisna Dewi; Komang Adisanjaya
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

The aim of this study is to determine the effect of organizational commitment, auditstructure and role conflict on auditor performance in public accounting firms in BaliProvince. The sampling method used was purposive sampling method, while the datacollection method was carried out using a questionnaire. The number of samples usedin this study were 40 respondents. The data analysis technique used is multiple linearregression analysis techniques. The results of this study indicate that organizationalcommitment has a positive impact to auditor; the higher commitment of auditor in apublic accounting affect to the credibility of its performance. Audit structure has apositive impact on the performance of auditors which indicates that the more auditstructure in a public accounting firm will affect the performance of the auditor. Roleconflicts have a positive impact on the performance of the auditor. This shows that theperformance of the auditor tends to increase the higher the role conflict that the auditoris granted in an accounting firm.

PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, PERSEPSI TARIF PAJAK DAN MOTIVASI MEMBAYAR PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR Ni Luh Putu Juliana Asih Ikaraini; Komang Fridagustina Adnantara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine the effect of understanding tax regulations, perceptions of tax rates, and motivation to pay taxes on tax compliance with individual taxpayers at KPP Pratama Gianyar. Taxes have a big role for state revenue, so the government must make efforts to maximize revenue from the tax sector. Besides that, it also requires high compliance for taxpayers to fulfill their tax obligations. The population in this study is an individual taxpayer who is registered at KPP Pratama Gianyar. The sample in this study was 100 taxpayers. The method of collecting data using a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis method used is multiple linear regression analysis. The results of this study indicate the understanding of tax regulations, perceptions of tax rates, and motivation to pay taxes have a positive and significant effect on tax compliance with individual taxpayers at KPP Pratama Gianyar. The value of the coefficient of determination (Adjusted R Square) in this study was 0.835, which means that the Tax Paying Compliance variable was influenced by 83.5% by the variables tested in this study, the rest was influenced by other variables outside of this study.

PENGARUH KUALITAS AUDIT, KEPEMILIKAN PUBLIK, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK: Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018 Gusti Ayu Novy Sumardeni; Gde Herry Sugiarto Asana
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Tax aggressiveness is a specific activity, including transactions that aim to reduce corporate tax obligations. The purpose of this study is to obtain empirical evidence about the effect of audit quality, public ownership, and corporate social responsibility on tax aggressiveness measured using cash effective tax rates. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Determination of the sample using non-probability sampling method with purposive sampling technique and obtained 34 manufacturing companies. The analysis technique used is multiple linear analysis. Based on the results of the analysis concluded that audit quality has a negative effect on tax aggressiveness, public ownership has a negative effect on tax aggressiveness, and corporate social responsibility has a negative effect on tax aggressiveness.

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP EFEKTIVITAS KINERJA KARYAWAN DI UD. BALI SUNSRI CELUK SUKAWATI Ni Nyoman Wina Puspasari; Tiara Kusuma Dewi; Laras Oktaviani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to determine how the influence of accounting information systems and internal control systems of employee performance. The population in this study are employees of UD. Bali Sunsri. Total samples that fill the questionnaire of this research amounted to 62 people consisting of employees who work by using accounting information system that is, manager, finance and cashier and without it like the silver smith and photografer. The results of this study indicate that the accounting information system, does not affect the performance of employees. While theinternal control affect the performance of employees . The data analysis is using Statistical Package for Sosial Science (SPSS). The results show that (1) internal control system has significant impact to employee work performance, (2) accounting information system has no significant impact to employee work performance, (3) accounting information system x internal control have posotive significant impact, to employess performanc

PENGARUH REMUNERASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI DI KANTOR PERTANAHAN KABUPATEN BADUNG Kadek Ayu Putri Dwiyanti; I Ketut Yudana Adi; Made Christin Dwitrayani
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Badung National Land Agency is a government agency that has the task of carrying out affairs in the field of land and spatial planning. With this responsibility, the government provides remuneration as one of the ways to improve employee performance and of course with a good internal control to achieve the goals set. This study aims to determine the effect of remuneration and internal control systems on employee performance at the Badung National Land Agency. Data was obtained by distributing questionnaires to civil servant with certain criteria at the Badung National Land Agency. The results of this study indicate that there is a simultaneous influence on the variable remuneration and internal control system on employee performance, it can be seen that the F count value is 39.055> F table is 2.72 with a significance level of 0.000 <0.05. The results of this study also showed that the t-count value of the remuneration variable was (3,801), the internal control system (2,487) was greater than the table (1,669), so it was stated that there was an influence on employee performance. In the determination test, there is an effect of 49.9% of the independent variables (remuneration and internal control systems) on the dependent variable (employee performance). Meanwhile, as much as 50.1% is influenced by other variables and is not included in this regression analysis, such as work culture, work motivation, competence, and accounting informationsystems.

PENGARUH JUMLAH PINJAMAN DAN TINGKAT BUNGA PINJAMAN TERHADAP PENDAPATAN LPD DI LPD DESA ADAT BONGKASA I Kadek Diarta; Made Yudi Darmita; Ni Made Ernila Junipisa
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

This study aims to examine the effect of loan amount and loan interest rate on LPD income in Bongkasa traditional village. The dependent variable in this study is income (Y), while the independent variable in thisstudy is the amount of loans (X1), the interest rate on loans (X2). The population of this study were customers of the Bongkasa traditional village LPD. The sample in this study was selected by purposive sampling method and obtained a sample of 119 LPD customers in Bongkasa Traditional Village. The research method used is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The results of the analysis show the regression model Y = a + b1 X1 + b2 X 2 Y = 6.500 + 0.258X1 + 0.801X2. The conclusions obtained are partially. When viewed from the variable coefficient of Loan Amount (X1), Loan Interest Rate (X2). has a positive and significant influence on LPD Income in the Bongkasa Adat village with a significance value of the amount of loans of 0.258, and the Loan Interest Rate of 0.801 has a significant positive effect on LPD Income in the Bongkasa Adat village. The amount of influence of the amount of loans, and the loan interest rate on LPD income in the Bongkasa traditional village is 70.3% and the remaining 29.7% is influenced by other variables not examined in this study.

PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR MAKANAN & MINUMAN DI BURSA EFEK INDONESIA I Gusti Ayu Kade Sri Wahyuniati; I Ketut Yudana Adi
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Profit is one of the benchmarks for assessing the success or failure of company management. One of the ratios to measure profit is profitability. The profitability ratio used in this study is the Return on Assets (ROA). ROA shows the company's performance from the use of all its assets to generate profits. This study aims to obtain evidence of the effect of sales growth, cash turnover, accounts receivable turnover, and inventory turnover partially and simultaneously on ROA in food and beverage sub-sector companies on the Indonesia Stock Exchange. The population in this research were all food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange. The sampling technique used in this study was the purposive sampling method and obtained 10 companies. The analysis technique in this research uses multiple linear regression analysis techniques. The results of this research conclude that sales growth, cash turnover, and inventory turnover partially affect profitability. Meanwhile, accounts receivable turnover does not affect profitability. Simultaneously, sales growth, cash turnover, accounts receivable turnover, and inventory turnover affects profitability. The value of the coefficient of determination (Adjusted R Square) in this research is 0.683%, that's mean 68.3% of profitability is influenced by the variables tested in this research and the leftover is influenced by other variables outside of this research.

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I Ketut Andika Priastana

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Kab. badung,

Bali

INDONESIA

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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

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