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Komang Krishna Yogantara
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INDONESIA
Journal of Applied Management and Accounting Science (JAMAS)
Published by Universitas Triatma Mulya
ISSN : -     EISSN : 27162753     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Journal of Applied Management and Accounting Science (JAMAS) merupakan e-Journal yang diterbitkan dua kali dalam setahun untuk mengakomodir para peneliti dalam mempublikasikan hasil penelitian khususnya bidang manajemen dan akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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MANAJEMEN PENGELOLAAN OBJEK WISATA BERBASIS TEKNOLOGI INFORMASI DI KABUPATEN JEMBRANA Jimmy Harry Putu Suarthana; Ida Bagus Kade Dwi Suta Negara
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

Tourism is one of the dominant income sectors for the island of Bali. Bali Island with a variety of tourist destinations spread across several regions, one of them is in Jembrana Regency. The lack of complete information makes several tourist destinations in Jembrana Regency not yet well known. By utilizing information technology, tourism managers can provide complete information to tourists and the public. The existence of this tourism object management system is expected to be one of the solutions in developing and promoting tourist destinations in Jembrana Regency so that it is better known and attracts the attention of tourists to visit. There are several facilities or features in this system including: data management, management of tourist objects, management of facilities, management of tourism events, and management of tourism promos. The results of user evaluations show that overall this system is good, but with this system some users expect that there will be additional features in this system.
PENGARUH EFEKTIVITAS PENGGUNAAN SISTEM PERPAJAKAN ONLINE E-TAX PADA KEPATUHAN PELAPORAN PAJAK DAERAH KABUPATEN BADUNG Estiyanti, Ni Made; Wikantona, I Putu Rawindra; Krisna Juliharta, I Gede Putu
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

This study aims to analyze the effectiveness of the use of the taxation system e-tax online in compliance with the Badung Regency tax reporting. Sampling is done by method random sampling. The data collection method was carried out by distributing questionnaires to 143 taxpayers consisting of hotel, restaurant, parking and entertainment taxpayers. The analysis technique used is a simple linear regression analysis technique that is preceded by a classic assumption test and processed using the program SPSS version 16.0. The results of this study indicate an increase in the effectiveness of the use of the taxation system e-tax online will be followed by an increase in compliance with the tax reporting in the Badung Regency. And there is a significant influence on the effectiveness of the use of the taxation system e-tax online in the compliance of the Badung district tax reporting.
PEMILIHAN PEGAWAI BERPRESTASI DI LINGKUNGAN YAYASAN TP 45 NEGARA BERBASIS SISTEM PENUNJANG KEPUTUSAN DENGAN METODE SIMPLE ADDITIVE WEIGHTING I Nengah Juniawan; Ida Bagus Kade Dwi Suta Negara
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

The quality of human resources is one of the supporting factors to improve the productivity of the performance of an agency or organization. Therefore, competent human resources can support the level of performance, with the performance appraisal will be known that the achievements of each employee, this makes it easy for agencies or organizations to consider in determining the best employees. Decision Support System is a system that is able to manage data and provide the best alternative solutions. The selection of outstanding employees is determined based on criteria and weights, namely: the level of attendance, accuracy of work assignments, leadership, and length of service. Furthermore, the data from the employee is processed using the Simple Additive Weighting (SAW) method. This Simple Additive Weighting (SAW) method gives a weighting to each of the criteria used to produce the best alternative value. With this system, it is expected to be able to assist in faster decision making in high achieving employees within the TP 45 Negara Foundation.
ANALISIS VALUASI PERUSAHAAN STARTUP DIGITAL: STUDI KASUS PADA KOSTPEDIA.ID Ni Komang Sri Artani; Ni Made Estiyanti; Eddy Muntina Dharma
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

The purpose of this research is determine the value of startup valuation from qualitative and quantitative factors on startup kostpedia.id. Kostpedia.id is a platform to help migrants in Indonesia to find and order residential dwellings. Kostpedia needs funds to support all of its operational and development activities, such as introducing Kostpedia.id to residents of rent and needs its own office. To get funding from investors requires startup valuation using the scorecard valuation method. Scorecard valuation method, which is a method for comparing similar companies at the same developmental stage with non-financial indicators.
ANALISIS IMPLEMENTASI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR CONSUMER GOODS Ni Luh Tiya Arini; Ni Nyoman Ayu Suryandari; A.A. Putu Gde Bagus Arie Susandya
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

Company value is the company's performance which is reflected by the price of shares formed by the demand and supply of capital markets that reflect the public's assessment of the company's performance. Increasing company value is a long-term goal that the company should have achieved that will be reflected in the stock market price. This study aims to determine the effect of corporate social responsibility, intellectual capital, dividend policy and the ratio of solvency to firm value. The sample in this study were 18 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results showed that the variable corporate social responsibility did not affect the value of the company, intellectual capital variables, dividend policy and solvency ratios had a positive effect on firm value.
IMPLEMENTASI SISTEM INFORMASI REKAPITULASI MANAJEMEN JADWAL KUNJUNGAN (SIREMAJAKU) PRIMAKARA) Putu Indra Ari Purnama
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

In college, a person will study a more specific discipline such as psychology, law, economics, literature, engineering, medicine, and so forth. People who are studying in college are called students (Setiawan). By studying in tertiary institutions, students can gain additional knowledge and insights that can be used in life and to prepare for their future. In addition, by studying in tertiary institutions, students can get a degree, namely a bachelor's degree. Until now, it continues to grow and emerge rapidly with Private Universities with their respective fields of knowledge and excellence in competing to show their charm to attract prospective new students who will study at the College. The tighter competition between private universities, the greater the challenges faced by these private universities to develop their tertiary institutions. One way that can be done by Higher Education the private sector so that they can develop themselves well is by increasing the number of students and maintaining good relations with schools from prospective students.
EVALUASI TATA KELOLA DAN AUDIT SISTEM INFORMASI RUMAH SAKIT GANESHA DENGAN MENGGUNAKAN KERANGKA KERJA COBIT 5 Dewa Gede Eka Krisna Prandana; A.A. Istri Ita Paramitha; I Gede Juliana Eka Putra
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 1 (2019): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

Ganesha Hospital has implemented IT using SIMRS Ganesha in collaboration with Vendor CV Nayaka to create the system. But there are still problems in the application of the Ganesha SIMRS. In its application there are still errors in recording the patient's medical records that have an impact on the determination of patient medication as well as inputting patient administration payment data, this problem is included in the EDM4 domain (ensuring resource optimization) and APO7 (managing human resources), BPJS verification issues, namely for BPJS verification. health cost control and the absence of BPJS system integration, this problem is included in the DSS6 domain (managing and controlling business processes) and patient database maintenance has not been done, and if maintenance is not done, then the data in Ganesha Hospital is invalid this problem is included in the domain MEA3 (monitor, evaluate and evaluate conformity with external needs). Because there are still obstacles in the information technology governance system at Ganesha Hospital it is deemed necessary to be studied more deeply by evaluating governance. The method of research carried out based on the COBIT 5 framework uses the EDM4, APO7, DSS6, and MEA3 domains. Furthermore, calculations are performed with the ISO / IEC 15504 capability model. The results of the maturity of IT governance at SIMRS Ganesha are obtained with an average of 2.77 and are at level 3 (Established) with an average gap value of 2.23. To improve IT governance at Ganesh Hospital, it must improve governance in the EDM4, APO7, DSS6, and MEA3 domains according to recommendations.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018 Yuningsih, Ni Nyoman; Novitasari, Ni Luh Gde
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Journal of Applied Management and Accounting Science (JAMAS)

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Abstract

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.
THE EVALUATION OF FINANCIAL PERFORMANCE IN THE 4G NETWORK DEVELOPMENT OF PT. TELEKOMUNIKASI INDONESIA IN SINGARAJA Novi Budiasni, Ni Wayan; Sri Ayuni, Ni Made; Ayu Trisnadewi, Ni Kadek
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
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Abstract

This study aims to examine the significance of differences in financial ratios before and after the 4G network on the CV. Akar Daya Mandiri in the City of Singaraja, which is a product distribution from PT. Telekomunikasi Indonesia in Singaraja. Different test results using the Paired Samples Test found that the current ratio, debt to assets ratio, inventory turnover, and net profit margin have significant differences before and after the 4G network on the company's financial performance. While the debt to equity ratio, total assets turn over, return on assets, and return on equity have insignificant differences before and after the 4G network on the company's financial performance. It is known that it still needs to be evaluated on the company's financial performance, before and after the 4G network. Because the ratio is still below the industry average standard. This condition indicates the need for increased management efficiency in the composition of debt, assets and company capital.
PENGARUH LIKUIDITAS, HUTANG, INVESTASI, PROFITABILITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEN PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018 Ida Pratiwi, Ni Kadek
Journal of Applied Management and Accounting Science (JAMAS) Vol. 1 No. 2 (2020): Journal of Applied Management and Accounting Science (JAMAS)
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Abstract

Dividends are distributed to shareholders as earning after tax from company profit.The amount or percentage of profit taht a company will pay to shareholders as cash dividends is called the dividend payout ratio. The size of the dividend distributed by a company depends on the dividend plicy of the company, so it is necesarry to consider the comapny regarding the factors tha influence the dividend policy. The sample in this study was 34 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018.Determination of the sample using purposive sampling method. The analytical tool used is mutiple linear regression analysis. The result of the study using the t test showed that CR, DER, and investment had no significant effect on the dividend payout ratio, whereas ROE, had a positive ad significant effect on the dividend payout ratio. And company growth has negative effect on dividend payout ratio

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