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FAKTOR- FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN SUMBA BARAT 影响西桑巴县财政报告准时提交的因素
Pub Date : 2022-12-02 DOI: 10.51713/jamas.v4i1.66
Cornelis Tagu Bore, Ni Luh Putu Sri Purnama Pradnyani, Putu Aristya Adi Wasita
This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency
本研究旨在分析影响西松巴县财务报告提交及时性的因素。这是一项定量研究,使用从问卷调查中收集的原始数据。采用目的抽样法确定样本,共获得50名回答者。在SPPSS 26版软件的帮助下,数据分析使用多元线性回归。研究表明,人力资源能力、政府会计准则的实施、政府间控制系统和信息技术的利用对西松巴县财务报告提交的及时性有正向影响
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引用次数: 0
PENGARUH DELEGATIVE LEADERSHIP, KOMUNIKASI DAN WORK LOYALTY TERHADAP PRODUKTIVITAS KERJA KARYAWAN 领导、沟通和工作忠诚对员工工作效率的影响
Pub Date : 2022-12-02 DOI: 10.51713/jamas.v4i1.71
I Putu Bagus Suthanaya, Putu Agus Prayogi, I Ketut Eli Sumerta
This research was conducted based on the gap of previous research results (research gap) and differences in focus of discussion on delegative leadership, communication and work loyalty to employee work productivity. In addition, there is also a research problem regarding the high level of employee absenteeism at Sanglah Hospital Denpasar. This research was conducted at Sanglah General Hospital Denpasar population of 2,878 and a sample size of 144 employees. All data obtained from the distribution of the questionnaire is suitable for use, then analyzed using SPSS 25. The implication of this research is that delegative leadership can be improved by paying attention to indicators of decisions made jointly between leaders and subordinates. Communication can be improved by paying attention to indicators of superior discussions with subordinates. Work loyalty can be improved by paying attention to indicators of obeying the rules. Employee work productivity can be increased by paying attention to indicators of self-confidence.
本研究是基于以往研究成果的差距(研究差距)和讨论的重点在委派领导,沟通和工作忠诚对员工工作效率的差异进行的。此外,还有一个关于登巴萨Sanglah医院员工缺勤率高的研究问题。本研究在登巴萨Sanglah总医院进行,人口为2,878人,样本量为144名员工。所有从问卷分布中获得的数据都是适合使用的,然后使用SPSS 25进行分析。本研究的含义是,通过关注领导和下属共同决策的指标,可以改善委托领导。通过关注上级与下属讨论的指标,可以改善沟通。通过关注服从规则的指标,可以提高工作忠诚度。员工的工作效率可以通过关注自信的指标来提高。
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引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTEGRITASLAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN 分析影响银行财务完整性的因素
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.59
Ni Luh Gde Novitasari, Ni Wayan Juli Martani
This study aims to analyze that effect of audit quality, firm size, earnings management, financial distress and audit committee on integrity of the financial statements. Thisstudy is located in banking companies listed on the Indonesia Stock Exchange during 2018-2020. By using purposive sampling, this study resulting 23 companies and 69 research observation as a sample. Research data was analyzed by using multiple linear regression analysis. The results of this study show that auditquality has a positive effect on the integrity of financial statements, financial distress has a negative effect on the integrity of financial statements, while company size, earnings managementand audit committee have no effect on the integrity of financial statements.
本研究旨在分析审计质量、公司规模、盈余管理、财务困境和审计委员会对财务报表完整性的影响。本研究以2018-2020年在印尼证券交易所上市的银行公司为研究对象。本研究采用有目的的抽样方法,以23家公司和69家研究观察为样本。研究数据采用多元线性回归分析。本研究结果表明,审计质量对财务报表的完整性有正向影响,财务困境对财务报表的完整性有负向影响,而公司规模、盈余管理和审计委员会对财务报表的完整性没有影响。
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引用次数: 1
ANALISIS KEBERHASILAN USAHA MIKRO KECIL MENENGAH 分析中小微企业的成功
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.57
Ni Putu Lisa Ernawatiningsih, I Putu Edy Arizona
Usaha Mikro Kecil dan Menengah (UMKM) are an important part of the economy of a country or a region, including in Indonesia. The priority of national economic development in Indonesia is UMKM. The success of the business shows a situation that is better / superior than in the previous period. Three factors that affect the performance of small businesses, especially for new businesses according to the level of influence. These factors are industry structure, business strategy, and entrepreneurial characteristics. This study aims to determine the effect of entrepreneurial characteristics, business capital, marketing strategy, and self efficacy on business success in Usaha Mikro Kecil dan Menengah (UMKM) in North Denpasar District. The population of this study was 11,069 UMKM in the entire North Denpasar District. The sample calculation method was carried out using the slovin method with a sample of 100 UMKM. The sampling method is proportional random sampling method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the characteristics of entrepreneurship, business capital, and marketing strategy have a positive effect on business success. Meanwhile, self efficacy have no effect on business success.
UMKM是一个国家或地区经济的重要组成部分,包括印度尼西亚。印尼国民经济发展的重点是UMKM。生意的成功表明形势比前一时期好/好。影响小企业业绩的三个因素,特别是对新成立的企业按水平影响。这些因素分别是产业结构、经营战略和创业特征。本研究旨在探讨创业特质、商业资本、行销策略和自我效能感对北登巴萨区UMKM企业成功的影响。本研究的人口为整个北登巴萨地区的11069名UMKM。样本计算方法采用slovin法,样本为100 UMKM。抽样方法为比例随机抽样方法。使用的数据分析技术是多元线性回归分析。本研究结果显示企业家特质、企业资本、营销策略对企业成功有正向影响。同时,自我效能感对商业成功没有影响。
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引用次数: 1
EFEK INOVASI TERHADAP KINERJA USAHA KECIL DAN MENENGAH 创新对中小型企业和企业绩效的影响
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.61
I Nengah Aristana, Made Christin Dwitrayani, Ni Made Ernila Junipisa, I Ketut Eli Sumerta
The development of the economy in Indonesia cannot be separated from the participation of small and medium enterprises (SMEs), while the form of interaction between SMEs is seen by their participation as providers of employment and their contribution to gross domestic product. The purpose of this study is to analyze the effect of product innovation, process innovation, and management innovation on performance. Measuring the effect of innovation on performance and which indicator variables have an effect on performance. This study used a quantitative approach by involving 262 SMEs as a sample. The multiple linear regression analysis techniques with the SPSS 21 program were used to answer the hypothesis. The results obtained are product innovation that has a significant positive effect on performance, process innovation has a positive and insignificant effect on performance and management innovation has a significant negative effect on performance. The magnitude of the influence of the variable product innovation, innovation process, and management innovation on performance is still in a low category of 5.6% and the innovation variable has a dominant effect on the performance of SMEs.
印度尼西亚经济的发展离不开中小企业的参与,而中小企业之间的互动形式被认为是它们的参与提供了就业机会并对国内生产总值作出了贡献。本研究的目的是分析产品创新、流程创新和管理创新对绩效的影响。衡量创新对绩效的影响以及哪些指标变量对绩效有影响。本研究采用定量方法,以262家中小企业为样本。采用SPSS 21软件进行多元线性回归分析。结果表明:产品创新对企业绩效有显著的正向影响,工艺创新对企业绩效有显著的正向影响,但不显著;管理创新对企业绩效有显著的负向影响。产品创新、创新过程和管理创新三个变量对绩效的影响幅度仍处于5.6%的低水平,创新变量对中小企业绩效的影响占主导地位。
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引用次数: 1
PENGARUH KOMPENSASI, MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA APARATUR SIPIL NEGARA DI KPP PRATAMA LAMONGAN 在KPP初选中,补偿、工作动机和领导风格对国家公务员绩效的影响
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.60
Novena Margaretta, Woro Utari, Subijanto
This study aims to determine the effect of compensation, work motivation and leadership style on the performance of the State Civil Apparatus at KPP Pratama Lamongan and the most dominant factors in influencing employee performance are Leadership Style and compensation. In this study, the research population refers to all employees of KPP Pratama Lamongan and samples taken are 64 respondents from a total of 76 respondents due to damage or defects in sampling. This study uses multiple linear regression analysis techniques. Based on the results of the study, the following regression equation was obtained:Y = α + β1 X1 + β2 X2 + β3 X3 + e. Based on statistical analysis, the indicators in this study are valid and reliable. In the classical assumption test, the regression model is normally distributed. In this study, the variable that has the greatest influence is compensation with a regression coefficient of 0.529; work motivation variable with a regression coefficient of -0.096; and leadership style with a regression coefficient of 0.436.
本研究旨在确定薪酬、工作动机和领导风格对KPP Pratama Lamongan国家民用机器员工绩效的影响,其中影响员工绩效的最主要因素是领导风格和薪酬。在本研究中,研究人群是指KPP Pratama Lamongan的所有员工,由于抽样损坏或缺陷,从76名受访者中抽取64名受访者。本研究采用多元线性回归分析技术。根据研究结果,得到回归方程为:Y = α + β1 X1 + β2 X2 + β3 X3 + e。经统计分析,本研究各项指标有效可靠。在经典假设检验中,回归模型是正态分布的。在本研究中,影响最大的变量是补偿,其回归系数为0.529;工作动机变量回归系数为-0.096;与领导风格的回归系数为0.436。
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引用次数: 2
REALISASI PENERIMAAN PAJAK RESTORAN DITINJAU DARI ANALISIS POTENSI DAN EFEKTIVITAS PEMUNGUTAN PAJAK RESTORAN DI KABUPATEN BADUNG 税收的实现是对布洛克区的一个餐馆税收制度的潜在和有效性的分析
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.58
Gde Herry Sugiarto Asana, Ni Made Christine Dwiyanti, Ni Kadek Liang Nanda Lestari
The purpose of this study was to determine the potential and effectiveness of restaurant tax collection in Badung Regency. The number of samples from each district was calculated using the Slovin formula. Data collection was carried out through surveys, non-participant observation. The analysis technique used is descriptive quantitative. Based on the results of the analysis, it is known that the potential for restaurant tax in Badung Regency in 2019 is quite large and there is still potential that must be explored optimally. The effectiveness of restaurant tax collection in Badung Regency in 2019 is 93 percent with effective criteria. The results of this study contribute to the realization of restaurant tax revenue.
本研究的目的是确定巴东县餐馆税收的潜力和有效性。每个地区的样本数量使用斯洛文公式计算。数据收集是通过调查和非参与性观察进行的。所使用的分析技术是描述性定量的。根据分析结果可知,2019年巴东摄政的餐厅税潜力很大,仍有潜力需要优化挖掘。以有效标准计算,2019年巴东县的餐厅税征收效率为93%。本研究的结果有助于饭店税收的实现。
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引用次数: 0
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA GIANYAR 分析影响个人纳税人遵守吉亚尔的因素
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.55
Putu Wenny Saitri
Tax is a taxpayer contribution to the state owed by every person and entity that is coercive. To achieve this, the role of citizens is very important in contributing to paying taxes to increase state revenue. This research aims to test and obtain empirical evidence of the influence of taxpayer awareness, trust in government, tax knowledge, application of e-filing and tax sanctions on the compliance of individual taxpayers in KPP Pratama Gianyar. The population of this study is all taxpayers registered with KPP Pratama Gianyar. The sample in the study was as many as 100 private taxpayers determined based on accidental sampling methods. The analytical tool used to test hypotheses is multiple linear regression analysis. The results showed that the variable application of e-filing had a positive effect on taxpayer compliance. While taxpayer awareness, trust in government, tax knowledge and tax sanctions have no effect on taxpayer compliance in KPP Pratama Gianyar. Further research is expected to develop this research by increasing the number of samples and using other variables that have an influence on taxpayer compliance such as the use of e-billing systems.
税收是纳税人向国家缴纳的税款,每个人和实体都应缴纳,这是强制性的。为了实现这一目标,公民在贡献纳税以增加国家收入方面的作用非常重要。本研究旨在检验并获得KPP Pratama Gianyar纳税人意识、政府信任、税收知识、电子申报应用和税收制裁对个人纳税人合规性影响的实证证据。本研究的人群为所有在KPP Pratama Gianyar注册的纳税人。该研究的样本是通过偶然抽样方法确定的多达100名私人纳税人。检验假设的分析工具是多元线性回归分析。结果表明,电子申报的可变应用对纳税人的合规有积极的影响。而纳税人意识、对政府的信任、税收知识和税收制裁对KPP的纳税人合规性没有影响。通过增加样本数量和使用对纳税人合规有影响的其他变量(如电子计费系统的使用),预计将进行进一步的研究来发展这项研究。
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引用次数: 0
PENGELOLAAN DESA WISATA PENGELIPURAN DENGAN KONSEP GREEN ECONOMY BERBASIS MASYARAKAT LOKAL DI ERA PANDEMI COVID-19 在COVID-19大流行期间,用当地社区为绿色经济的概念来管理人口聚集地
Pub Date : 2022-06-03 DOI: 10.51713/jamas.v3i2.56
Putu Agus Prayogi, I Putu Bagus Suthanaya, Ni Luh Komang Julyanti Paramita Sari
The COVID-19 pandemic has had a huge impact on the tourism industry. The very high decrease in the number of tourist visits has caused many businesses in the tourism sector to close their businesses, including tourist villages. As one of the tourist villages in Bali, the Penglipuran Tourism Village is also affected by the COVID-19 pandemic. The management of Penglipuran Tourism Village has implemented the Green Economy concept. Where the application of the Green Economy concept can be seen from the tourism products offered are environmentally friendly products such as traditional houses that still utilize natural materials (bamboo trees), the souvenirs offered are processed products from agricultural and plantation products. The natural condition and clean and natural village environment is also a form of implementing the Green Economy concept which aims to preserve the environment. In its management, Penglipuran Tourism Village has involved the community starting from the planning, implementation and evaluation stages. It can be seen that pokdarwisa as a management institution is an institution established by the traditional village and the department where its members come from
新冠肺炎疫情对旅游业产生了巨大影响。游客数量的大幅下降导致旅游部门的许多企业关闭了业务,包括旅游村。作为巴厘岛旅游村之一的彭力普兰旅游村也受到了新冠肺炎疫情的影响。彭丽puran旅游村的管理实践了绿色经济的理念。绿色经济理念的应用体现在旅游产品是环保产品,如传统房屋仍然使用天然材料(竹子),提供的纪念品是农业和种植园产品的加工产品。自然条件和清洁自然的乡村环境也是贯彻绿色经济理念的一种形式,旨在保护环境。彭丽浦冉旅游村的管理,从规划、实施到评估,都让社区参与进来。由此可见,作为管理机构的pokdarwisa是由传统村落及其成员所在部门建立的机构
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引用次数: 6
MENU ENGINEERING SEBAGAI STRATEGI PENETAPAN PRODUK MAKANAN DALAM MENGHADAPI TATANAN KEHIDUPAN BARU DI KORI RESTAURANT & BAR KUTA - BALI
Pub Date : 2021-12-02 DOI: 10.51713/jamas.v3i1.45
Bagus Putu Ekadharma Susila, Surya Nugraha
This study aims to analyze the menus at Kori Restaurant & Bar, Kuta - Bali in the period June - December 2019. The results of this analysis are one of the references in determining food products in facing the new order of life during the covid19 pandemic. The results of the menu analysis showed that the appetizer group (appetizer) with the category of plowhorse as many as 3 items, 4 items star, 2 items of dog and 1 item of puzzel. The menu in the salad dish group with the plowhorse category is 2 items, the star is 3 items and the puzzle is 1 item. The menu in the soup (soup) group with the category of plowhorse, star and dog each has 1 item. Main course menu (main dish) in the International sub-group with 2 items of plowhorse, 15 items of star, 2 items of dog and 1 item of puzzle. Hamburger sub-group with 1 item plowhorse category, 2 star items and 1 item puzzle. Main Course from Bali sub-group with 4 items plowhorse category, 3 star items, 1 dog item and 2 puzzle items. Menu in the dessert group with 2 items of plowhorse category, 6 star items, 1 item of dog and puzzle each. The decisions and follow-ups that will be taken are maintaining the menu, changing menu prices, improving
本研究旨在分析2019年6月至12月期间库塔-巴厘岛Kori餐厅和酒吧的菜单。这一分析结果是在2019冠状病毒病大流行期间确定面临新生活秩序的食品的参考之一。菜单分析结果显示,前菜组(开胃菜)中犁马类多达3项,星星类多达4项,狗类多达2项,拼图类多达1项。plowhhorse类别的沙拉菜组菜单为2项,星星为3项,谜题为1项。“plowhhorse”、“star”、“dog”类别的汤(汤)组菜单各有1项。国际分组的主菜菜单(主菜),有2项犁马,15项星星,2项狗,1项拼图。汉堡包子组有1项plowhhorse类别,2星项目和1项拼图。来自巴厘岛子组的主菜有4个项目犁马类,3个星级项目,1个狗项目和2个拼图项目。甜品组菜单中有2个犁马类,6个星类,狗和拼图各1个。我们要做的决定和后续行动是维持菜单,改变菜单价格,改进
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引用次数: 0
期刊
Journal of Applied Management and Accounting Science
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