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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
Pengaruh Keefektifan Penerapan Sistem Pengendalian Internal, Asimetri Informasi, Dan Keadilan Distributif Terhadap Kecendrungan Kecurangan (Fraud) Pada Bumdes Se-Kecamatan Gerokgak Dewi, Luh Putu Debby Cinthya; Adiputra, I Made Pradana
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.v11i3.27622

Abstract

This research aims to determine the effect of the effectiveness of the implementation of the internal control system, information asymmetry, attributive to the tendency of fraud (fraud) in BUMDes in Gerokgak District. This research is a quantitative research. Primary data used in this study were obtained from questionnaires and measured using a Likert scale. The population used in this study is the management of 11 BUMDes in Gerokgak District. The sampling technique uses a purposive sampling method that has BUMDes criteria that are still active until 2020, and the BUMDes management consists of the Chairperson, Secretary, Treasurer, and business unit sections. Based on these criteria a sample of 66 respondents was obtained. The data analysis technique used is multiple linear regression analysis using SPSS version 25.0 for Windows.The results of this study indicate that: (1) the effectiveness of implementing an internal control system has a significant negative effect on fraud, (2) information asymmetry has a significant positive effect on fraud, and (3) distributive justice has a significant negative effect on trends fraud (fraud).
Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Sudiari, Kadek Dian; 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.v11i3.26207

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, struktur kepemilikan manajerial dan diversifikasi produk terhadap pengungkapan akuntansi sumber daya manusia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan. Populasi penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria purposive sampling pada penelitian ini digunakan 35 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukan bahwa secara parsial GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, dan diversifikasi produk berpengaruh positif terhadap pengungkapan akuntansi sumber daya manusia, sedangkan struktur kepemilikan manajerial berpengaruh negatif terhadap pengungkapan akuntansi sumber daya manusia.
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Buleleng) Anggara, Made Rio; Sulindawati, Ni Luh Gede Erni
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.v11i3.27149

Abstract

The research aims to determine the influence of organizational commitments, internal control systems, individual morality, and the integrity of fraud on the financial management of villages in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus in Buleleng Regency. The sampling techniques in this study used purposive sampling methods. By using samples of 186 village apparatus. Data is obtained from the dissemination of questionnaires directly to respondents. Data analysis in this study uses descriptive analysis, data quality tests, classical assumption tests, multiple linear regression analyses and hypotheses testing with the help of SPSS version 23.0 program. The results showed that 1) the organizational commitments negatively and significantly affect the fraud tendencies, 2) internal control systems negatively and significantly affect the tendencies of fraud; 3) Individual morality affects negatively and significantly against the tendencies of fraud; and (4) the integrity negatively and significantly affect the fraud tendencies.
Penerapan Asas Kekeluargaan Dalam Sistem Pengendalian Internal Pemberian Kredit Di Koperasi Kredit Swastiastu Satriadi, Komang Ryan Krisna; Dewi, Ni wayan Yulianita
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.v11i3.26763

Abstract

 This study aimed to determine how was the implementation of kinship principle in the internal control system of credit provision in Swastiastu Credit Cooperative. Swastiastu Credit Cooperative is a type of savings and loan cooperative that has good potential and performance so that in 2019, Swastiastu Credit Cooperative is one of the cooperatives based on representing the province of Bali and already has cooperative branches in each region. This study applied qualitative methods. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Swastiastu Credit Cooperative and the informants of this study are from the management of the Swastiastu Credit Cooperative. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that the application of the principle of kinship as a system of internal control of granting credit remains based on the law. However, in its application, the principle of kinship applies to the making of initial agreements for loan applications and monitoring and coaching in repaying loans. With the application of the principle of kinship can minimize the amount of bad credit in the Singaraja Swastiastu Credit Cooperative
Analisis Pengendalian Biaya Produksi Pada Perusahaan Manufaktur Melalui Penerapan Akuntansi Pertanggungjawaban Samadhinata, I Made Deva; Purnamawati, I Gusti Ayu
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.v11i3.26425

Abstract

This study aims to analyze the control of production costs with the application of accountability accounting conducted by the company CV.Cok Konfeksi in Bali. This research method in descriptive qualitative which consists of two types of data, namely primary and secondary data. Data collection used is interviews, observation and documentation. The informants interviewed in this study were manager, treasurer cok konfeksi 1 and treasurer cok konfeksi 2 with a total of informants were 3 people. The results of research that researchers heve done is know that CV.Cok Konfeksi implements responsibility accounting properly by reporting, monitoring, and evaluating its perfomence and financial system, one of which is production costs.
Pengaruh Ineffective Monitoring, Komitmen Organisasi, Kultur Organisasi, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Pelaporan Keuangan Utama, I Gede Prema; Yuniarta, Gede Adi
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.v11i3.27786

Abstract

This research was conducted to examine the effect of ineffective monitoring, organizational commitment, organizational culture, unethical behavior towards the tendency of fraudulent financial reporting. This study uses numerical analysis of the variables used, therefore using a quantitative approach. The study population was a savings and credit cooperative with an active status in Tabanan District, Tabanan Regency. In this study using a sampling technique that is purposive sampling. Respondents from each savings and loan cooperative amounted to 5 people consisting of managers and managers of the cooperative. So that the total number of samples in this study were 6 KSP x 5 people to 30 people / sample. Data collection techniques in this study are by distributing questionnaires. The data were then analyzed with several analyzes including descriptive statistics, classic assumption tests and multiple regression analysis with the presentation of data assisted by the SPSS 20. The results showed that ineffective monitoring did not affect the tendency of fraudulent financial reporting, organizational commitment did not affect the tendency of fraudulent financial reporting of organizational culture negative effect on the tendency of fraudulent financial reporting, and unethical behavior significantly positive effect on the tendency of fraudulent financial reporting
Analisis Sisitem Pemberian Kredit Perumahan Krama (Krura) Dengan Prinsip Ringankan Krama 'Mipil" Pada LPD Desa Adat Kedonganan Nugraha, K; 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.v11i3.26210

Abstract

This study aims to determine: (1) how the background of the Kredit Perumahan Krama (Krura) was launched by the LPD of the Desa Adat Kedonganan, (2) how was the process of analyzing the giving of the Kredit Perumahan Krama (Krura) by the LPD of the Desa Adat Kedonganan, and (3) how the impact the provision of Kredit Perumahan Krama (Krura) for the krama Kedonganan Adat Village and the LPD Desa Adat Kedonganan. This research was conducted in the LPD Desa Adat Kedonganan, Kuta District, Badung Regency. This study used descriptive qualitative method. The data used in this study are primary data and secondary data. The results of this study stated that: (1) Kredit Perumahan Krama (Krura) was first launched at the end of 2018 to coincide with anniversary of the LPD Desa Adat Kedonganan, Krura was launched to help the krama of Kedonganan Adat Village who do not yet have their own homes and also to save land or palemahan Bali from investors and foreign parties, (2) the Krura program is intended for krama mipil Kedonganan Adat Village with steps to fill in forms and requirements, then the selection and determination of Krura recipients to the signing of the agreement and handover, and (3) the Krura program has a good impact on krama Kedonganan Adat Village because they can have their own house at a low price.
Pengaruh Kewajiban Moral, Love of Money, Biaya Kepatuhan Pajak, dan Implementasi E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Bersama Samsat Kabupaten Buleleng) Purwanti, Novi; Herawati, Nyoman Trisna
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.v11i3.27255

Abstract

This study aims to determine the effect of moral obligations, love of money, the cost of tax compliance, and the implementation of e-Samsat on tax compliance. This study uses a quantitative approach, in which this study uses instruments in their measurements and processes them statistically. This research was conducted at the Samsat Office of the Regency of Buleleng. The population in this study are motor vehicle taxpayers registered with the Samsat Office in Buleleng Regency. The sampling method used in this study is a convenience sampling method using the Slovin formula, so that a sample of 100 respondents is 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 moral obligations and the implementation of e-Samsat have a positive and significant effect on motor vehicle taxpayer compliance, while love of money and tax compliance costs have a negative and significant effect on motor vehicle taxpayer compliance
Pengaruh Modal Sosial, Modal Manusia, Biaya Transaksi Terhadap Kesuksesan UMKM Industri Seni Lukisan Di Kabupaten Buleleng Atmaja, I Komang Edy; Purnamawati, I Gusti Ayu
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.v11i3.26036

Abstract

The purpose of this research is to examine the effect of social capital, human capital and transaction costs on the success MSMEs by taking a sample of 31 MSMEs  employees engaged in the painting industry in Buleleng Regency. The research data were obtained from the results of the distribution of questionnaires that had gone through a process of testing and testing the reliability of the instrument. Data from the questionnaires were further analyzed using multiple linear regression analysis techniques with the help of the SPSS program. Based on the results of the analysis in this study, the results of the analysis show that social capital has a positive and significant effect on the success of MSMEs, this indicates that the higher the social capital of MSMEs employees, the higher the success of MSMEs, the results of the second analysis show that human capital has a positive and significant effect on success , this shows that the high human capital will encourage the success of MSMEs, then the third result in this study shows that the transacion cost has a negative and significant effect on the success of MSMEs, this shows that the high transaction costs incurred by MSMEs will reduce the success of MSMEs
Analisis Economic Value Added (Eva) dan Market Value Added (MVA) Sebagai Alat Ukur Kinerja Keuangan Bank Umum Swasta Nasional (BUSN) Devisa Go Public Tahun 2014 - 2018 Ifa, Susanti; Dimyanti, M; Sari, N K
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.v11i3.26764

Abstract

Investor invests in a company to make a profit in the future. Financial performance of a company can be evaluate and count from the annual financial statements of the company. There are several methods that can be used in measuring the financial performance of companies, one of which is to use a value based approach. The purpose of this research is to find out the differences in financial performance on the Foreign Exchange Banks. Value based approach used in this research is Economic Value Added (EVA) and Market Value Added (MVA). Based on the calculations and analysis that Economic Value Added (EVA) and Market Value Added (MVA) Bank Foreign Exchange Banks were not good enough. This was proved by several Banks that obtained a value of Economic Value Added (EVA) and Market Value added (MVA) have negative result. From the entire sample, Bank Central Asia, Tbk holds the highest EVA and MVA value. The differences in financial performance with ANOVA (One Way) are known to have a significant difference in Foreign Exchange Banks.

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