cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
juara@unmas.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
INDONESIA
Jurnal Riset Akuntansi (JUARA)
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Arjuna Subject : -
Articles 62 Documents
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Rizaldi, I Putu Agus; Mendra, Ni Putu Yuria; Novitasari, Luh Gde
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.256 KB)

Abstract

The value of the company is the investor’s perception of the level of success of the compa­ny which is often associated with stock prices. The value of the company can provide maximum prosperity for shareholders if the company’s stock price increases. The higher the stock price, the higher the prosperity of shareholders. The purpose of this study is to analyze the influence of Corporate Social Responsibility, profitability, and capital structure on the value of the company. This research was conducted on companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2015-2017. Samples were obtained by purposive sampling method. Based on these methods obtained as many as 22 companies as samples. Data analy­sis techniques used were descriptive statistics, classic assumption tests, multiple linear analy­sis, and goodness of fit of a model. The results showed that Corporate Social Responsibility, profitability, and capital struc­ture had a positive effect on firm value.
IDENTIFIKASI VARIABEL KUNCI DALAM PEMBANGUNAN PARIWISATA BERKELANJUTAN BERDASARKAN PEMAHAMAN MAHASISWA JURUSAN AKUNTANSI YANG MENEMPUH MATA KULIAH BISNIS PARIWISATA Putra, Gde Bagus Brahma; Pramesti, I Gusti Ayu Asri
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.772 KB)

Abstract

Bali dengan segala gemerlap pariwisatanya wajib memberikan perhatian lebih terhadap keberlanjutan industri pariwisata itu sendiri. Berbagai variabel yang berpengaruh terhadap pariwisata di Bali telah ditelusuri secara luas oleh berbagai pihak. Penelitian ini mengidentifi­kasi variabel pariwisata berkelanjutan berdasarkan pemahaman mahasiswa Jurusan Akun­tansi yang menempuh Mata Kuliah Bisnis Pariwisata di FEB Unmas Denpasar. Hasil FGD dianalisis menggunakan Software Matrix of Cross Impact Multiplications Applied to a Clas­sification (MICMAC) sehingga didapatkan sembilan variabel meliputi : budaya masyarakat, makanan, alam, wisatawan, pelayanan, tour operator, sejarah, kesenian dan fasilitas. Hal ini penting sebagai stimulan terhadap pemikiran mahasiswa dalam memahami makna pariwisa­ta berkelanjutan yang sebenarnya.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA LEMBAGA PERKREDITAN DESA (LPD) KECAMATAN BANJARANGKAN Kepramareni, Putu; Ernawatiningsih, Ni Putu Lisa
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.296 KB)

Abstract

LPD is a village-owned financial institution whose role is to collect and chanel funds to traditional village communities. The company’s ability to make a profit is called profitability. This study aims to determine the effect of growth in savings, deposits, and credit on profitability in LPDs at Banjarangkan sub-district for the period 2015-2017 with using a population of 30 LPDs in Banjarangkan Sub-district and purposive sampling using 15 LPDs as samples in this study. The analytical method used is multiple linear regression analysis which is equipped with descriptive statistics, classic assumption tests and feasibility test modes. Hypothesis testing is done using the F test and t test. The results of this study indicate that the growth of saving and credit growth did not affect profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017, while deposit growth had a positive effect on profitability in LPDs in Banjarangkan Sub-district for the period 2015-2017.
NILAI PERUSAHAAN: LEVERAGE, PROFITABILITAS DAN UKURAN PERUSAHAAN Jiarni, Tiwi; Utomo, St. Dwiarso
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.459 KB)

Abstract

An increase in firm value is the company’s main objective, by increasing the share price. High share price would make the market believe in the company’s performance and its prospects in the future. This study aims to determine the significant effect of leverage, profitability, firm size on firm value. The population of study is food and beverage companies listed in Indonesia Stock Exchange over the period 2012-2015, amounted of 20 companies. Determination of the number of samples in this study using purposive sampling method. Analysis technique in the study is multiple linear regression using SPSS as data processing. Based on the analysis found that leverage have no effect on the firm value, profitability have a significant effect on firm value, and the firm size have no effect on the firm value.
ANALISIS PAJAK TANGGUHAN PADA PT PERUSAHAAN PERKEBUNAN LONDON SUMATRA INDONESIA TBK Tangdialla, Luther P.; Pasanda, Erna
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.348 KB)

Abstract

Deferred tax is one of the interesting topics to be studied in every financial accounting literature. This deferred tax arises as a result of temporary between commercial financial statements and fiscal financial statements. If this temporary difference reduces commercial profit, it will result in deferred tax expenses and deferred tax liabilities, and if the reversed condition happened, it will be result in deferred tax benefit and deferred tax assets The aim of this research is to find out of the application of PSAK No. 46 concerning income tax accounting, calculation and presentation in the financial statements . The result shows that the impact of the temporary difference between commercial financial statements and fiscal financial statements is the arising of deferred tax expenses of Rp 3,281,000,000 in 2017 and the benefits of deferred tax of Rp 18,966,000,000 in 2016
DETERMINAN KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR Astakoni, I Made Purba; Utami, Ni Made Satya
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.115 KB)

Abstract

The objectives of this study are: Analyzing the effect of liquidity on dividend policy; Analyzing the effect of company Size on dividend policy; Analyze the effect of debt policy on dividend policy. The population in this study are all Cement Sector Manufacturing companies whose shares are listed on the Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling so that two companies were appointed based on the 2012-2017 financial statements. Data analysis techniques used the Partial Least Square (PLS) approach. Based on the results of testing the hypothesis obtained; The first hypothesis; which states that there is a positive significant effect between liquidity on dividend policy. The results of the analysis find negative and insignificant coefficients. This means that liquidity has no significant effect on dividend policy so the first hypothesis cannot be accepted. Second hypothesis; which states there is a significant positive effect between company Size on dividend policy. The results of the analysis find coefficients and are not significant. This means that company Size does not have a significant negative effect on dividend policy, so the second hypothesis cannot be accepted. Third hypothesis; which states that there is a significant negative influence between debt policy on dividend policy. The analysis found positive and not significant coefficients. This means that debt policy does not have a significant effect on dividend policy so that the third hypothesis cannot be accepted.
ANALISIS LAPORAN KEUANGAN SEBAGAI EVALUASI KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN HALMAHERA TENGAH Ramdani, Muhammad Reza
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.608 KB)

Abstract

This study examines the financial performance of the Central Halmahera government through the analysis of financial statement assessments. The purpose of this study was to determine the financial performance of the Central Halmahera Government. This research approach uses a quantitative approach. The source of data in this study is from the Central Halmahera Government Financial Report. Research data collection techniques with observation and desk study of reports or archives. The method of analysis uses descriptive by calculating the formula of regional financial independence ratio, Debt services cavarage ratio (DSCR), the ratio of effectiveness and efficiency of local revenue results, activity ratios, growth ratios and liquidity ratios. The results showed the ability of the Central Halmahera District Government in financing government activities and development and community services was still relatively low and still needed funding assistance or loans from external parties.
ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT PT. BPR BALI PARTASEDANA DI GIANYAR BALI Satriya, I Wayan Budi; Maisaroh, Firda Dwi
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.872 KB)

Abstract

This research was conducted at BPR Bali Partasedana, one of the rural credit banks located in the Gianyar district of Bali. BPR Bali Partasedana is one of the rural credit banks that has a relatively high growth in the number of general loans and asset growth, this condition is indicating the increase of public trust to this rural credit bank. However, it is important to make sure increasing of the level of public trust, must folowed by increasing of rural credit bank quality. The quality of the rural credit banks in this study measured uses the CAMEL instrument, capital, asset quality, management, productive power and liquidity The results of this study indicate the health level of PT. BPR Bali Partasedana from 2015 to 2017 is in the healthy category. The quality health of banks BPR Bali Partasedana every year increase, this is evidenced by increasing of credit factors, which become the basis to determining quality of health level rural credit bank.
PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA Pradnyani, Ni Luh Putu Sri Purnama
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.317 KB)

Abstract

The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism de­velopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet max­imized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villag­es prefer to work in other agencies.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2017 Sari, Pande Made Yani Indah; Riasning, Ni Putu; Rini, Gst Ayu Intan Saputra
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.372 KB)

Abstract

The company’s failure is not because of competition, but because of corporate governance. CSR is considered as a burden for companies because companies have to pay extra for the im­plementation of CSR which has an impact on dividend distribution. The purpose of this study is to determine the effect of GCG which is proxied by managerial ownership, institutional owner­ship, independent board of commissioners, board of commissioners, and audit committee and CSR on ROA in manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. The data collection method used is documentation. The analysis technique used is multiple regression analysis. The results of this study stated that GCG and CSR have a positive effect on ROA which means that an increase in GCG and CSR activities can increase ROA.