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"Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA)"
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<![CDATA[THE INFLUENCE OF THIRD PARTY FUNDS AND PROFIT SHARING RATE ON PROFIT SHARING FUNDING ]]>
<![CDATA[Nurdiansyah, Dian Hakip]]>;
<![CDATA[Ruchjana, Eva Theresna]]>;
<![CDATA[Fahrunnisa, Syifa]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.747
<![CDATA[Sharia banking or Islamic banking is a financial institution. Activities based on Shariah principles and refers to the Qur'an and Hadith. Sharia banking not charge or pay interest to customers but in the form of profit sharing. One of the forms of financing in the Sharia banking is the financing of profit sharing which consists of mudharabah and musyarakah financing. The purpose of this research is to know the financing of profit sharing, third party fund, and the level of profit sharing in sharia commercial bank. This research to test and analyze whether there is influence of third party fund and profit sharing result to financing for both partially and simultaneously. The method used is descriptive quantitative sourced from the financial statements of sharia banks and literature study. The results showed that third party funds increased, the profit- sharing rate fluctuated, and the profit sharing financing varied. To simultaneously test the hypothesis of third party funds and the level of profit sharing effect on financing for the results. Partially, third party funds have a significant effect on profit sharing.]]>
<![CDATA[APAKAH PROFITABILITAS, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI DAPAT MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN? ]]>
<![CDATA[Finishtya, Florentina Cindy]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.748
<![CDATA[This study aimed to empirically examine the effect of profitability ratios, firm size and operating cash flow on the conditions of financial distress in the goods and consumption industry sector companies in Indonesia. The population in this study were all goods and consumer industry sectors listed on the Indonesia Stock Exchange in 2015-2017. The sampling technique used was purposive sampling method so that the study sample was 72 companies in the goods and consumption industry sector with 93 observations. In this study the determination of company financial distress is determined by, if companies have Interest Coverage Ratio 1.5 or below 1.5 grouped in financial distress companies. Non financial distress companies if they have an Interest Coverage Ratio of more than 1.5. The data analysis technique used is logistic regression. The results of testing the hypothesis that profitability ratios measured by ROA have an effect on financial distress, firm size measured by log natural of total assets has no effect on financial dsitress, and measured operating cash flow by comparing cash flows from operations with net sales does not affect financial distress.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN DAMPAKNYA ]]>
<![CDATA[Dewi, I Gusti Ayu Ratih Permata]]>;
<![CDATA[Putri, Putu Yudha Asteria]]>;
<![CDATA[Nugraha, Putu Gede Wahyu Satya]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.749
<![CDATA[This study uses a qualitative descriptive approach that aims to analyze CSR disclosures and their impact. The impact is seen from the financial and non-financial side. The financial side will be measured using profit margin, which is to compare the level of profit and sales. The non-financial side will be measured by seeing the reorder from customers and market expansion. Whereas the measurement of Corporate Social Responsibility (X) will be carried out using a checklist based on GRI G4 with economic categories, environmental categories, and social categories dimensions of labor practices and work comfort. CSR measurement is done by giving a value of 1 on the statement made by the owner or manager of MSME and giving a value of 0 on a statement that was not made by the owner or manager of MSME. After the checklist is carried out, the Corporate Social Responsibility Index (CSRi) will be calculated to determine the level of CSR implementation carried out. The research location was chosen in the Regency of Badung precisely at the UMKM artshop in the Nusa Dua area. The results of the study found that the level of implementation that has been carried out by the owner or manager of the artshop who became respondents in this study is included in the high category. CSR disclosure that has been carried out largely supports the financial side and non-financial side.]]>
<![CDATA[CORPORATE SOCIAL RESPOSIBILITY TRI HITA KARANA DALAM SUSTAINIBILITAS PERUSAHAAN(FILOSOFI DAN IMPLEMENTASI) ]]>
<![CDATA[Lestari, Ni Luh Putu Ratna Wahyu]]>;
<![CDATA[Indriyani, Ni Made Vita]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.750
<![CDATA[This study aims to determine and understand the implementation of CSR based on Tri Hita Karana which is carried out by the Inaya Putri Bali Nusa Dua Hotel. This research applies a descriptive qualitative data analysis method with case studies that can be classified in the explorative type, which is to extract data and information sourced from data collection conducted through observation, interviews, and literature studies. The results showed that the Inaya Putri Bali Nusa Dua had carried out their responsibilities towards the environment, people, and to God. This is shown from the presentation of the speakers about hotel activities that pay attention to the environment, labor, surrounding communities, and religious activities in the hotel environment, which shows the implementation of Tri Hita Karana in the daily activities of the hotel. The interview results explained that the hotel provided a special fund to carry out activities related to corporate social responsibility.]]>
<![CDATA[PENGARUH DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL DENGAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN SEBAGAI INTERVENING ]]>
<![CDATA[Adnantara, Komang Fridagustina]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.751
<![CDATA[The growing number of hotels has made management have to improve their performance to be able to compete. This study aims to examine the direct and indirect effects of decentralization and environmental uncertainty on managerial performance with the information characteristics of management accounting system as an intervening variable. The population in this study were starred hotels (1 to 5-star) in Denpasar. This study used respondents consisting of middle and lower level managers. 74 questionnaires were collected. The Data were tested using the path analysis model. The research results obtain (1) decentralization do not have a direct influence on the information characteristics of management accounting system, (2) environmental uncertainty have a direct influence on the information characteristics of management accounting system, (3) decentralization have a direct influence on managerial performance, (4) environmental uncertainty have no direct influence on managerial performance, (5) information characteristics of management accounting system have a direct influence on managerial performance, (6) information characteristics of management accounting system are not able to mediate the relationship between decentralization and managerial performance as intervening variables, but (7) information characteristics of management accounting system are able to mediate the relationship between environmental uncertainty and managerial performance as intervening variables.]]>
<![CDATA[PENGARUH ENVIRONMENTAL AWARENESS MAHASISWA TERHADAP SUSTANABILITY ENVIRONMENTAL ]]>
<![CDATA[Hernawati, Retno Indah]]>;
<![CDATA[Saputro, Dian Festiana Hadi]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.752
<![CDATA[This study aims to determine student awareness of the environment in order to contribute to maintaining environmental sustainability. This research observes whether environmental accounting knowledge is used as a consideration in making business decisions that are designed for advanced entrepreneurship. Planned Behavior Theory is used to understand, explain and predict behavior designed as an intervention strategy to maintain or change student behavior in an effort to maintain environmental sustainability The research sample was 44 accounting students who participated in Advanced Entrepreneurship. Regression analysis is used to hypothesis testing. Student awareness as measured through attitudes and knowledge shows different results. Environmental attitude has not been proven to influence Environmental behavior. Instead environmental accounting knowledge positively influences behavior towards the environment. The results showed that the contribution of predictor variables was relatively small (36.5%). For this reason, other variables need to be developed for future research to enrich the behavioral predictor variables, such as the environmental sensitivity.]]>
<![CDATA[STRUKTUR KEPEMILIKAN, KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Merawati, Luh Komang]]>;
<![CDATA[Pramitha, Gede Dana]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.753
<![CDATA[CSR is a company or business commitment to contribute into sustainable economic development which focus and bring attention to the economic, social and enviromental aspect. CSR disclosure will affect the investor decision making. Thus, it is essential to find out factors that will affect CSR disclosure. The aim of this study was to determine the influence of structural ownership consist of managerial and institutional ownership, the effect of financial ratios consist of leverage and profitability to CSR disclosures. The sample of this research comes from 27 manufacturing companies listed on Indonesia Stock Exchange period 2014-2016. Determination of the sample in this study is using purposive sampling. The data analysis used multiple linear regression analysis. The results of this study indicated that the variable of institutional ownership, managerial ownership, leverage and profitability have no effect on CSR disclosures.]]>
<![CDATA[CORPORATE GOVERNANCE DAN KINERJA LEMBAGA PERKREDITAN DESA DI KECAMATAN BLAHBATUH, GIANYAR ]]>
<![CDATA[Putra, I Gede Cahyadi]]>;
<![CDATA[Sunarwijaya, I Ketut]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.754
<![CDATA[Good corporate governance is corporate governance that explains the relationshipbetween all interested parties in a regulated and organized business. The principles ofgood corporate governance need to be applied by Local Credit Institution managersto improve the performance of the LocalCredit Institution.This study aims to examine and obtain empirical evidence about the influence of the principles of good corporate governance which include transparency, accountability, responsibility, independence and fairness, on the performance of Local Credit Institutionin Blahbatuh District. The number of samples used in this study were 36 Local Credit Institution with 108 respondents. Determination of the sample using the saturated sample technique. The data analysis technique used is multiple linear regression. The results showed transparency, accountability, responsibility, independence and fairness had a positive effect on the performance of Local Credit Institution in Blahbatuh, Gianyar, Bali.]]>
<![CDATA[PENGARUH PERPUTARAN KAS, PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG TERHADAP LIKUIDITAS PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Trisnayanti, Anak Agung Ketut]]>;
<![CDATA[Mendra, Ni Putu Yuria]]>;
<![CDATA[Bhegawati, Desak AYu Sriary]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.755
<![CDATA[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.]]>
<![CDATA[IMPLIKASI GCG DAN BUDAYA LOKAL BALI TERHADAP KINERJA LPD ]]>
<![CDATA[Wati, I Gusti Agung Ayu Emas Tri Buana]]>;
<![CDATA[Suryandari, Ni Nyoman Ayu]]>;
<![CDATA[Putra, Gede Bagus Brahma]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 10 No 1 (2020): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v10i1.756
<![CDATA[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.]]>
