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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 11, No 3 (2020)" : 30 Documents clear
Reaksi Pasar Modal Terhadap Kasus Penyelundupan Harley Dan Brompton Melalui Garuda Indonesia (Event Study pada Saham BEI Sub Sektor Transportasi) Sari, Jayanti Mekar; Julianto, I Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26029

Abstract

The purpose of this study is to establish whether or not there is a stock market reaction using Average Abnormal Return dan Average Trading Volume Activity variables. This type of study is an Event Study. The population of this study is companies that leas in Indonesia Stock Exchange. Sampling technique used Sampling Total method, with number 42 companies. Data analysis that used are descriptive analysis test, normality test and hypothetical test (Paired Sample t-Test) with SPSS version 25.0. The result shows that there is no difference in Average Abnormal Return before and after smuggling cases of Harley and Brompton through Garuda Indonesia and there is no difference too in Average Trading Volume Activity before an after smuggling cases of Harley and Brompton through Garuda Indonesia. Future study was suggested to add other variable measurement and use population or sample to other companies Study
Pengaruh Penggunaan Tapping Box dan Kesadaran Wajib Pajak Terhadap Kepatuhan dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Pemoderasi (Studi Pada Wajib Pajak Hotel Yang Terdaftar di BPKAD Kabupaten Karangasem) Dirghayusa, I Putu Arya; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27015

Abstract

This study aims to determine the use of tapping boxes and taxpayer awareness of compliance with understanding the use of online systems as moderating variables. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are hotel taxpayers registered in BPKAD Karangasem Regency. The method of determining the sample used is simple random sampling technique, with a total sample of 221. Data used in this study are primary data collected through questionnaires to HRD Hotel Managers in Karangasem Regency. Furthermore, the data collected was tested by multiple linear regression analysis, T test, and interaction test (MRA). The results showed that the variable use of tapping boxes partially had a significant positive effect on hotel taxpayer compliance, the variable of taxpayer awareness did not have a significant positive effect on taxpayer compliance, and the understanding of the use of an online system weakened the relationship between the use of tapping boxes and taxpayer awareness of compulsory compliance hotel tax
Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Kristiani, Luh Alin; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26619

Abstract

This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable  at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance.  
Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Pasek, Gede Widiadnyana; Arta, Komang Dyas Upayana; Kasih, Ni Luh Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy
Pengaruh Kinerja Lingkungan, Intesitas Modal dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Lingkungan Ardana, Ari Bawa; Werastuti, Desak Nyoman Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26375

Abstract

This study aims to determine the Effect Of Environmental Performance, Capital Intensity, And Company Size On The Disclosure Of Environmental Information Of Manufacturing Companies listing on the Indonesia Stock Exchange in 2017-2019 and conducting empirical studies on the sustainability report of Manufacturing companies to determine the effectiveness of social and environmental disclosure based on the Global Reporting Initiative G4 through the three dependent variables. The design used in this study is quantitative research. The number of samples is 50 companies selected through purposive sampling techniques with a total of 150 samples from 3 years of observation. Data analysis methods used are multiple regression analysis and data presentation assisted with the Statistical Package for Social Science (SPSS) 23.0 programs for windows. The results showed that environmental performance, capital intensity and company size has a positive effect on disclosure of corporate environmental information
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Tingkat Sosialisasi E-Samsat Terhadap Penerimaan Masyarakat Menggunakan E-Samsat (Studi Empiris Masyarakat Kota Denpasar) Utami, Ni Putu Mahindu Pradnya; Kurniawan, Putu Sukma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27612

Abstract

This study was conducted with the aim to determine the effect of perceived usefulness, perceived ease of use, and level of socialixation pf E-SAMSAT on community acceptance using E-SAMSAT, especially people who live in Denpasar City. This type of research includes quantitative research, where the data used in this study are primary data, collected through the distribution of questionnaires directly and through Google forms to respondents. The population ini the study were motor vechile taxpayers registered using E-SAMSAT ath the Samsat Office in Denpasar city. The number registered in 2019 was 12,261 taxpayers. Samples were selected by purposive sampling technique, the number of samples obtained by looking at Isaac and Michael tables with an error rate of 5% so that the samples obtained were 336 respondents. Data analysis techniques consisted of data quality tests, descriptive analyzes, classic assumption tests, multiple linear regression analysis, t tests, and the coefficient of determination (R2) test with the help of SPSS version 20.0 for windows. The results of this study indicate that each perceived usefulness variable (X1), perceived ease of use (X2) variable, and the level of E-SAMSAT socialization level (X3) have a positive and significant effect on community acceptance using E-SAMSAT (Y)
Faktor-faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Laporan Keuangan Pada Koperasi di Kabupaten Gianyar Darmayanti, Anak Agung Istri Sri Wulan; Diatmika, Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26175

Abstract

The growth of active cooperatives in Gianyar Regency tends to decrease every year and the inactive cooperatives experience a relatively large increase. Add to this the annual member meeting at the Gianyar Regency cooperative, which is relatively low. This study aims to determine the effect of accounting information systems, internal control systems, human resource competencies, and organizational commitment to the timely reporting of financial statements in cooperatives in Gianyar Regency. This research was conducted at the Cooperative in Gianyar Regency with a total sample of 148 cooperatives obtained from the Slovin formula. The sampling technique in this study uses proportional cluster sampling technique. This research is a quantitative research sourced from primary data. Data obtained from the distribution of questionnaires to respondents in each Cooperative. The data analysis technique used multiple regression analysis assisted by SPSS version 20. The results showed that the accounting information system, internal control system, human resource competency, and organizational commitment partially had a positive and significant effect on the timeliness of reporting financial statements to cooperatives in Gianyar Regency.
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Sekaa Suka Duka Bharata Dalam Ranah Kearifan Lokal Menyama Braya Aryasa, I Putu; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27031

Abstract

Sekaa suka duka is one of the non-legal social organizations in the village of Pakraman that aims to help each member when they have customary and religious activities (Hinduism) both related to situation of happy and sadness. Sekaa suka duka Bharata is one of the sekaa in Bungkulan Village, Sawan District, Buleleng Regency, which was founded in 1990 and has the most members among the sekaa, which is 172 members. The unique phenomenon of this sekaa is that all financial management is only carried out by prajuru sekaa (committee) without being separated from the role of local wisdom of menyama braya which is the key to the harmony of Sekaa suka duka Bharata. This background that makes sekaa suka duka Bharata is interested to be studied to know 1) the background of the formation of sekaa suka duka Bharata, 2) the financial management system in sekaa suka duka Bharata 3) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management like sekaa suka duka Bharata. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on a predetermined theory. The results of this study indicate that; 1) The background of suka duka Bharata was based on shared interests and goals. 2) The financial management system of sekaa suka duka Bharata is managed by prajuru sekaa who are inseparable from local wisdom of menyama braya. 3) Accountability and transparency in financial management carried out by prajuru sekaa have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
Pengaruh Pengalaman Auditor, Audit Tenure, Time Budget Pressure, dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Dewi, Ida Ayu Putu Puspita Candra; Marvilianti, Putu Eka Dianita
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26743

Abstract

This study aims to determine the effect of auditor experience, audit tenure, time budget pressure, and audit fees on audit quality.This study uses a quantitative approach with instruments in it measurement and statistical processing. This research was conducted at the Public Accounting Office in Bali. The population in this study were all auditors who worked at the Public Accounting Office in Bali astmany as 95 people. The sampling method used in this study was purposive sampling method, so that a sample of 63 respondents was obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that (1) the auditor's experience hadea positive and significant effect on audit quality, (2) audit tenure had a positive and significant effect on audit quality, (3) time budget pressure had a negative and significant effect on audit quality, (4) audit fees had an effect positif and significant impact on audit quality, and (5) auditor experience, audit tenure, time budget pressure and audit fees simultaneously have a significant effect on audit quality.
Analisis Penentuan Harga Jual Untuk Barang Preloved (Studi Kasus Pada Bisnis Barang Preloved @Bekasberkualitaz) Dewi, Diah Chandra; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26397

Abstract

Determination of the sellinggpriceeis something that needs to be considered considering the selling price will affect the sustainability of the business. It is undeniable thattthe selling price can increaseltheeamount received. This study uses qualitative methods, with observations,iinterviews, and observations.tTheaanalysis techniqueeissdoneebyyskipping dataareduction, then presenting data and drawing conclusions. The results of this study indicate that research on consumptive, demand and supply, market and e-commerce which attracts business debates that have been carried out before, in addition to determining the selling price carried out by @bekasberkualitaz with the price mark up method to obtain the method using the cost plus price method. 

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