JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
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.
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<![CDATA[Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) ]]>
<![CDATA[Prakoso, Nekat Wahyu Bagus]]>;
<![CDATA[Retnani, Endang Dwi]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.31784
<![CDATA[This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Pertanggungjawaban BOP pada TK Swasta di Kabupaten Buleleng ]]>
<![CDATA[Kharismayani, Kadek Mas]]>;
<![CDATA[Kurniawan, Putu Sukma]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.28028
<![CDATA[This study aims to determine the effect of human resource competence, the use of information technology and internal control on the quality of the Operational Assistance Operational Assistance (BOP) accountability report on private kindergartens in Buleleng Regency. This type of research is a quantitative study whose source of data comes from primary data in the form of distributing questionnaires directly to respondents. The population in this study are all private kindergartens institutions that have received Operational Assistance Operational Assistance (BOP) funds in Buleleng Regency. The sample chosen in this study is using the Slovin formula so as to get a total of 66 samples. Data analysis techniques consist of: descriptive analysis, data quality test, classic assumption test, and hypothesis testing. Where in the hypothesis test includes multiple linear regression test, t test and test the coefficient of determination with the help of SPSS version 20 for windows. The results of this study indicate that the competence of human resources has a positive effect on the quality of the BOP accountability report, the use of information technology has a positive effect on the quality of the BOP accountability report and internal control has a positive effect on the quality of the BOP accountability report.]]>
<![CDATA[Analisis Model Fulmer Dan Grover Dalam Memprediksi Financial Distress Pada Industri Barang Konsumsi ]]>
<![CDATA[Putri, Rianita]]>;
<![CDATA[Werastuti, Desak Nyoman Sri]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.28004
<![CDATA[This study aims to determine whether Fulmer and Grover models can predict financial distress in the consumer goods industry and compared which prediction models has the highest level of accuracy. The type of research was quantitative research. The population of the study was the companies in the consumer goods industry. This research period was from 2015-2018 with 124 samples divided into two categories, as the financial distress category (1) as many as 21 samples and the non financial distress category as many as 103 samples. The sampling method used was purposive sampling. The sample would be analyzed through descriptive statistical, multicollinearity assumption test, logistic regression, and calculated the level of accuracy and errors. The result showed that (1) the Fulmer models can be used in predicted financial distress with 6 ratios has a significant effect and 3 ratios has no significant effect toward financial distress. (2) Grover models can be used in predicted financial distress with 3 ratio has a significant effect toward financial distress. (3) The model that has highest level of accuracy in predicted financial distress in the consumer goods industry was Fulmer at 84,68%, followed by Grover at 78,23%.]]>
<![CDATA[Pengaruh Likuiditas, Struktur Kepemilikan, dan Return On Assets (Roa) Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun Periode 2015-2019 ]]>
<![CDATA[Prayana, Egi]]>;
<![CDATA[Devi, Sunitha]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.27472
<![CDATA[AbstrakThis study aims to examine the effect of Liquidity, Ownership Structure, ROA on Dividend Policy in manufacturing companies on the Indonesia Stock Exchange for the period 2015-2019. Using independent variables including liquidity, ownership structure, return on assets. Whereas the dependent variable used is Dividend Policy. Sample selection in research on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The sample selection technique in this study uses purposive sampling, with certain criteria adjustments so that it gets a total of 31 companies. Data supporting this research were obtained from the official website of the Indonesia Stock Exchange with a period of 5 years. The analysis in this study, used multiple linear regression test with the help of IBM SPSS version 20 application. The results of this study states that liquidity, ownership structure, and return on assets have a significant positive partial effect on dividend policy, for investors who want to invest their capital in a Companies in the capital market should consider carefully in analyzing the company's performance in order to invest in getting dividends. ]]>
<![CDATA[Potensi Rush Money dalam Pertimbangan Melakukan Audit Eksternal Lembaga Perkreditan Desa ]]>
<![CDATA[Sara, I Made]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.32885
<![CDATA[The purpose of this study was to examine the influence of the variable ownership, size (size), potential rush money and supervision of the need for an external audit at village credit institutions. This research was conducted in all LPDs in Bali Province with a population of 1,327 LPDs, but the samples were 93 institutions. Data collection was carried out by survey using a questionnaire. And the collected data were analyzed using multiple linear regression method. The result is that the LPD ownership and size variables do not have a significant effect on the LPD's decision to conduct an external audit, because the need for an external audit is only done when the LPD experiences a case of fraud or loss of customer funds or other cases related to fraud. meanwhile, the variables of potential for rush money and supervision have a positive and significant effect on the need for an external audit. This happened because of the various financial cases that occurred in financial institutions the most feared thing was rush money, so it needed to be prevented, so that once fraud was detected in the LPD, an external audit was immediately carried out to maintain public trust in the institution. Next is supervision, this is of course closely related to the LPD's decision to carry out an external audit or not, because supervision by the supervisory agency has a detection and prevention function in the act of financial fraud.]]>
<![CDATA[Pengujian Technology Accepted Model and Perceived Cost of Use Terhadap Penggunaan Sistem Em-Pise Pada LPD Desa Adat Tunjuk ]]>
<![CDATA[Dewi, Ni Kadek Krisna]]>;
<![CDATA[Diatmika, I Putu Gede]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.28070
<![CDATA[Lembaga Perkreditan Desa is a financial institution that implements the use of information technology systems as one of the competitive advantages with other banking companies. One of the technology systems implemented is e-banking where the public is able to make payments more easily and practically anywhere and anytime. Lembaga Perkreditan Desa of Adat Tunjuk Village is one that implements an e-banking system called Em-pise. However, due to the lack of customer understanding of some features that are difficult to use, the Lembaga Perkreditan Desa of Tunjuk must review the use of the Em-pise system.This study aims to determine the variable perceptions of ease, perceived usefulness, user interest and user costs for the implementation of the em-pise system. The researchmmethod used in the study is a quantitative researchmmethod withp rimary data obtained from questionnaire data measured using a Likert scale. This research was conducted at the Adat Tunjuk Village Credit Institute. The population in this study were 5,246 LPD customers. The sampling method is done by simple random sampling and the number of samples is 98 people. The research data was collected using a question aire which was then processed using multiple linear regression tests with the help of SPSS 20. The results of this study stated that the variable system user efficacy (X1), the system user convenience variable (X2), the variable of user interest in the system (X3), the variable system user cost (X4) has a positive and significant effect on the use oftthe em-pise system (Y). This research implies that the customers of Adat Tunjuk Village Credit Institutions are expected to increase perceptions related to the utility and ease of technology, hence there will be an interest that influences customers to apply payments online so that customers are able to increase the use of the em-pise system and also support the efforts made by employee of Lembaga Perkreditan Desa.]]>
<![CDATA[Pengaruh Pengukuran Kinerja Terhadap Komitmen Organisasi Melalui Keadilan dalam Prosedur Evaluasi dan Kepuasan Kerja Sebagai Variabel Mediasi ]]>
<![CDATA[Ahmad, Rivaldo Maubi]]>;
<![CDATA[Bayu Bawono, Andy Dwi]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.33348
<![CDATA[This study aims to determine the elements that affect organizational commitment. The research model consists of one independent variable namely performance measurement and two mediating variables namely procedureral fairness and job satisfaction. The aforementioned variables are used to determine their influence on organizational commitment as dependent variable. This research uses quantitative research and the sample is taken by using purposive sampling method from the employees of the Sharia State Savings Bank in Central Java. The sample criterias are the employee who have 1 year of job experience and have positions as manager or supervisor. This research obtained 50 data from samples by using online distribution questionnaire. Path analysis, t test and sobel test to test the effect of the mediating variables. The result shows that performance measurement has no influence on organizational commitment and the performance measurement has a significant effect on procedural justice. Further, procedural justice has also no significant effect on organizational commitment and performance measurement has a significant influence on job satisfaction. In contrary, job satisfaction has a significant effect on organizational commitment. In the mediating variable analysis, performance measurement has a direct effect on organizational commitment through procedural justice. However, performance measurement has an indirect effect on organizational commitment through job satisfaction.]]>
<![CDATA[Implementasi Konsep Tri Hita Karana (THK) Dalam Pengelolaan Keuangan Desa Adat Selat Pandan Banten ]]>
<![CDATA[Santosa, Made Satria Wira Adi]]>;
<![CDATA[Darmawan, Nyoman Ari Surya]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.28502
<![CDATA[This study aims to understand how the implementation of the Tri Hita Karana (THK) concept in financial management of the Pandan Strait Village of Banten. This research was conducted in the Adat Selat Pandan Banten Village, Sukasada District, Buleleng Regency, Bali. This research uses qualitative research methods and this type of research is descriptive qualitative. The data sources of this research are primary data and secondary data. Data collection in this study was carried out through interviews, observation and documentation. The data analysis technique used in this research is data collection, data reduction, data presentation, and conclusion confirmation. The result of this research is that the Pandan Strait Village of Banten is guided by the concept of Tri Hita Karana (THK), it has been regulated in awig-awig Desa Adat Selat Pandan Banten. To carry out its activities, the Strait of Pandan Banten Traditional Village needs funds allocated for 3 ways, namely Parahyangan Pawongan and Palemahan. The financial management process of the Desa Adat Selat Pandan Banten consists of 4 stages, namely planning, budgeting, implementation, reporting and accountability and accountability which have been carried out in a transparent and accountable manner. ]]>
<![CDATA[Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada RSUD Kab Buleleng ]]>
<![CDATA[Herlinda Ayu Wandari, Ni Kadek]]>;
<![CDATA[Sujana, Edy]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.27683
<![CDATA[The study aims to find out how the implementation of the Accounting centre accountability fee has been implemented by the District Hospital of Buleleng and to find out how the accounting benefits the cost center accountability as a hospitals performance assessment tool. The results of the analysis that the RSUD of Buleleng Regency, Bali has implemented accounting accountability as a tool of cost control well and according to the rules. There is an organizational structure that clearly implements the authority and responsibility of each management level, the budget preparation process refers to a one-year hospital plan, the separation of controlled and uncontrolled costs, the classification of the account code, as well as the cost reporting system as a condition of application of accountability accounting. But on the reporting system, the format of hospital accountability report is different from theory. This is because the hospital is a type of BLUD where in the reporting is always posted in the application so that the format of the accountability report must comply with government-defined regulations. All the difference between the budget and the realization of the cost of oprational shows the difference of favourable (profitable).]]>
<![CDATA[Pengaruh Kompetensi Pengelola, Keefektifan Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Dana Bumdes ]]>
<![CDATA[Sudariani, Ni Made Rina]]>;
<![CDATA[Yudantara, I Gede Agus Pertama]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.28395
<![CDATA[BUMDes is a form of village empowerment built by village officials with the aim of realizing village autonomy and being able to increase village original income. This research was conducted in order to obtain empirical data regarding the influence of manager competence, effectiveness of internal controls and suitability of compensation on the tendency of accounting fraud in the management of BUMDes funds in Buleleng Regency. This research is a quantitative research, sourced from questionnaire data and measurement using a 4 point Likert scale. The population in this research were all BUMDes heads and treasurers in Buleleng Regency with a total of 224 administrators. The sample selection technique used in this research was purposive sampling, with a total of 78 samples of BUMDes administrators. The sample selection consideration is BUMDes which has total assets of IDR 1 billion and is formed by the Mandiri Sadhu Gate (GSM). The results of this study state that the manager's competence (X1), the effectiveness of internal control (X2) and the suitability of compensation (X3) each have a negative and significant effect on the tendency of accounting fraud. ]]>
