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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 12, No 1 (2021)" : 30 Documents clear
Pengaruh Kompetensi, Akuntabilitas dan Peran Pendamping Desa Terhadap Pengelolaan Dana Desa Dewi, Luh Putri Persika; Dewi, Gusti Ayu Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28394

Abstract

The village is a small part of the country that is able to participate in the progress of the state and the government aims to prosper the community. Therefore, the development of the country, all certain activities will be given a budget by the government for the community in the form of village funds. This study aims to determine the effect of competence, accountability and the role of village facilitators on village fund management. This research uses quantitative methods. Data obtained through the distribution of questionnaires and measured on a Likert scale. The population and sample of this study were 43 village assistants and local village facilitators. Data analysis techniques used multiple linear regression analysis with the help of SPS version 20. The results of this study indicate that the variables of competency (X1), accountability (X2) and the role of village facilitators (X3) each have a positive and significant influence on village fund management
Pengaruh Tingkat Literasi Keuangan Terhadap Kinerja Pengelolaan Keuangan pada Koperasi Simpan Pinjam di Kabupaten Buleleng Utami, Komang Gita Asri; Dharmawan, Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28009

Abstract

This study was conducted with the aim to determine the effect of the level of financial literacy on the performance of financial management in Savings and Credit Cooperatives in Buleleng Regency. This research is a quantitative study,pwhere the data used in this study are primary data where primary data is collected through questionnaires and measurement techniques used are Likert scale techniques. This research was carried out in Buleleng Regency. Theesampling technique in this study is the purposive sampling technique, so that a sample of 50 KSP is obtained and 3 people are selected in the financial department as respondents so that 150 management and savings and loan collectors are obtained. The data obtained will be analyzed using several data analysis techniques with statistical tests usingg the SPSS version 23.0 computer program, namely: descriptive statistical tests, instrument quality tests, classic assumption tests, hypothesis tests,aand coefficient of determination tests (R2). After conducting various statistical tests and hypothesis testing with the t statistical test, the results of the hypothesis test show that the knowledge variable (X1) has a positive and significant effect on financial management performance on KSP, the understanding variable (X2) has a positive and significant effect on management performance finance on KSP, and the application variable (X3) has a positive and significant effect on financial management performance on KSP. 
Pengaruh Ukuran Perusahaan, Good Corporate Governance, dan Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility Dewi, Putu Elmytia; Diatmika, I Putu Gede
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.29012

Abstract

This research was conducted to determine the effect of company size, managerial ownership, size of board of commissioners, institutional ownership, and financial performance on corporate CSR disclosure. Using quantitative methods with data sourced from secondary data. The banking sector as the research population is companies listed in 2016-2018 on the Indonesia Stock Exchange. A sample of 40 companies taken by purposive sampling method.
Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Kepuasaan Pengguna Enterprise Resource Planning-System Application and Product In Data Processing (ERP-SAP) dengan Perceived Usefulness sebagai Variabel Moderating pada Pelindo I ( Persero) Sumatera Utara Sigalingging, Eni Duwita; Permatasari, Dina Indah
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.30324

Abstract

The objective of the research was to find out the influence system quality and information quality on the satisfaction of the users of ERP-SAP (Enterprise Resource Planning-System Application and Product in Data Processing) with Perceived Usefulness as Moderating Variable at PELINDO 1 (Persero) Sumatera Utara. The research used causal method. The samples were 110 respondents, taken by using census technique. Questionnaires were distributed to practice employees who used ERP-SAP PELINDO 1 (Persero) Sumatera Utara. Primary data were obtained from the result of the questionnaires. Hypothesis was tested by using causal correlation test with SEM program and moderating test by using interactive test. The result of the research showed that system quality and information quality had positive and significant influence on the satisfaction of SAP users. Perceived usefulness as moderating variable was not significant in moderating the influence of system quality and information quality on the satisfaction of SAP users.
Pengaruh Penerapan Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Berbasis Artificial Intelligence Terhadap Kecenderungan Fraudulent Financial Reporting (Studi Empiris Pada Hotel Berbintang di Bali) Pratama, Jordy; Julianto, I Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28886

Abstract

This study aims to determine the effect of the application of an internal control system and the application of an artificial intelligence-based accounting information system to the tendency of fraudulent financial reporting in hotels. This type of research is a quantitative research which has a research sample of 70 respondents, the sampling technique used is purposive sampling and the data is obtained by distributing questionnaires online through google form media. The data used are primary data in the form of respondents' answers and processed using SPSS version 21 for windows devices, and the results show that the application of an internal control system and the application of an artificial intelligence-based accounting information system negatively affects the tendency of fraudulent financial reporting in hotels.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Sosialisasi, dan Penerapan Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Mutiari, Kadek Neti; Yudantara, Agus Pertama
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28561

Abstract

This research was conducted with the aim of knowing the effect of education level, understanding of accounting, socialization, and application of accounting on the preparation of MSME financial reports based on SAK-EMKM. The data used in this research is primary data where primary data is collected through questionnaires and the measurement technique used is the Likert scale technique. This research was conducted in Buleleng Regency. The population in this study were all small business actors in Buleleng Regency, where the number of small business actors in Buleleng Regency was 947 MSMEs. The sample was selected by purposive sampling technique, the number of samples was 210 small business actors. The data analysis technique consisted of data quality test, descriptive analysis, classical assumption test, multiple linear regression analysis, t test, and determination coefficient test (R2) with the help of SPSS version 21.0 for windows. Based on the research results, it shows that each variable level of education, understanding of accounting, socialization, and application of accounting has a positive effect on the preparation of financial statements based on SAK-EMKM (Y). This means that all of the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM.
Akuntabilitas dan Transparansi Pengelolaan Dana Punia Di Pura Dalem Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng Meiningsih, Luh Ari; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27613

Abstract

Bali is known to have a diversity of cultures, one of which is culture in giving gifts, the basis of this teaching is sincere in accordance with the teachings of the Dharma. Desa Pakraman is a non-governmental public institution, everything managed in it must be based on the principles of accountability and transparency. Likewise with the temple in Pakraman village, and is already an organization. In managing any finance must be in accordance with the principle of accountability. One of them is financial management in the ounia fund system in Pura Dalem Kangin, Pakraman Banyuning Village. To understand accountability and transparency in the management of punia funds in Pura Dalem Kangin, Pakraman Banyuning Village, Buleleng Subdistrict, this study aims to find out (1) How to manage financials in the Pura Dalem Kangin fund system, Desa Pakraman Banyuning and (2) How do the punia fund manager understands the principles of accountability in the management of collected funds   This research was conducted with qualitative methods that focus more on the description of the study. Data obtained through in-depth interviews, observation, documentation studies of informants who have knowledge in their fields. Furthermore, this data is processed through three stages, namely (1) Reduction, (2) Presentation, and (3) Conclusion Withdrawal. The results of this study indicate that (1) the punia fund management system is pretended to miss using a simple management system with a clearly understood flow that is carried out directly by the administrators therein (2) the managers have understood very well the principles of accountability that consist of transparency , obligations, controls and responsibilities 
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Dan Efektivitas Pelayanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (PKB) Di Kabupaten Bangli Indrayani, Ni Wayan; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28503

Abstract

This study aims to determine the effect of taxpayer awareness variables, quality of tax services and effectiveness of mobile SAMSAT services on motor vehicle taxpayer compliance (PKB) in Bangli district. The research method used in this research is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted on Motor Vehicle Taxpayers in Bangli Regency. The population in this study were 130,056 taxpayers registered at the SAMSAT Bangli Regency Office. The sampling method was carried out by incidental sampling and the total sample was 100 respondents. The data were then analyzed by several analyzes including descriptive statistics, data quality testing, classical assumption tests and hypothesis testing with data presentation assisted by SPSS 20. The results of this study indicate that the taxpayer awareness variable (X1), the quality of tax services (X2), the effectiveness of mobile SAMSAT services (X3) has a positive and significant effect on motor vehicle taxpayer compliance (Y) partially.
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Proteksi Awig-Awig Terhadap Kencenderungan Terjadinya Kebangkrutan Pada Lembaga Perkreditan Desa (Studi Pada LPD di Kabupaten Buleleng-Bali) Paramita, Putu Indah; Julianto, I Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.29160

Abstract

As an institution that was formed by traditional villages in Bali, apart from having a business function, the Lembaga Perkreditan Desa (LPD) also had a social function in advancing the economy of the traditional village and all its krama. Disparate of the other financial institutions, apart from using formal organizational rules, LPD also used kinship rules both in decision making and in making the LPD regulations (awig-awig). This study aimed to examine the effect of human resource competence, community participation and the protection of awig-awig to the tendency of bankruptcy at village credit institutions. This research used quantitative methods with the number of samples used were 63 LPD in Buleleng Regency with 189 respondents. The data analysis used Statistical Package for Social Sciences (SPSS) 24.0 by using multiple linear regression test. The results show that human resource competence, community participation and awig-awig protection have a negative effect on the tendency of bankruptcy at LPD.
Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas Terhadap Minat Berkarir di Perbankan Syariah dengan Sikap sebagai Variabel Moderasi Sulistiyowati, Tri Indah; Hakim, Luqman
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.33652

Abstract

Careers for graduates of accounting education study programs are not only limited to accounting teacher but also careers in islamic banking. The aims of this study is to analyze the influence of the variables of islamic banking knowledge and religiosity on career Interest in islamic banking, reinforced by the moderating variable of the attitude. The subject or population of this study is students of State University of Surabaya, accounting education study program. The sample was determined using a purposive sampling method with a total sample of 158 respondents. The questionnaire is a data collection method used. The results of data analysis through WarpPLS show that knowledge of islamic banking directly, positifly, and significantly influences career interest in islamic banking. Religiosity does not directly affect career interest in islamic banking. Attitude can strengthens the influence of islamic banking knowledge on career interest in islamic banking but cannot moderate the influence of religiosity on career interest in islamic banking. 

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