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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
Laporan Laba Rugi Komprehensif Da Rato, Elisabeth; Wahidahwati, Wahidahwati
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.v12i1.31657

Abstract

 The purpose of Writing this Paper To find out the definition, usefulness, limitations, elements, and formats on the comrehensive profit and loss statement. The income statement presents a measure of the successful performance achieved by the reporting entity in one current period. This report reflects the operating activities of the entity. The profit and loss statement provides details of the entity's earnings, expenses, profits and losses for a period of time. The accounting model that is still in use today is historical costs, where assets and liabiitas are assessed based on the price obtained at the time of the actual transaction in the past. The comprehensive profit and loss statement not only covers unaddressed gains or losses, but also covers realized gains or losses. 
Pengaruh Team Status, Biaya Transfer dan Biaya Gaji Terhadap Market Value Pemain Sepak Bola Profesional (Studi Empiris Pada Himpunan Sepak Bola Yang Masih Berkompetisi dalam Liga Inggris Periode 2018-2019) Aditya Putra, I Putu Wahyu; Devi, Sunitha
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.v12i1.28916

Abstract

This research aims to find out the effect of team status on the market value of professional football players, transfer fees on the market value of professional football players, and salary costs on the market value of professional football players. This research was a qualitative study with a total of 105 professional football players. The data was obtained from the transfermrkt site. The sample technique used was purposive sampling. The data used was secondary data and it was processed using the SPSS application. The results showed that the team status had a positive and significant effect on the market value of professional football players, transfer fees had a positive and significant effect on the market value of professional football players, and salary costs also had a positive and significant effect on the market value of professional football players.
Accounting Of Barapan Kebo: "Determining The Price Of Sales" (Empirical Study In Sumbawa Besar District, West Nusa Tenggara) Narayana, Kadek; 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.v12i1.27950

Abstract

This research is carried out with the aim to know how the process of determining the price of sale of Buffalo on Barapan Kebo customary in Sumbawa Besar regency. The research method on this study uses qualitative methods with the presentation of data based on theoretical frameworks that have been compiled previously. The results of this research show that: the price determination of the sale of buffalo on the customary activities of Barapan Kebo is determined by several criteria that are trusted by the community in Sumbawa Besar District namely: (1) The speed of the buffalo in running and how often the buffalo won the race, (2) with attention to the number and location of the Unyang-unyang(Whirlpool) on the buffalo as a marker of the power of the Buffalo in a run (3) by paying attention to the color from the tail end of the buffalo as a marker of Buffalo stability, (4) and the belief of Buffalo at a high price will give a good saplings to follow the activities of the Barapan Kebo. 
Pengaruh Persepsi Kebermanfataan, Kemudahan Penggunaan, Risiko dan Pengetahuan Nasabah Terhadap Penggunaan E-Banking Pada UMKM Di Kabupaten Buleleng Ningsih, Ni Komang Arya; 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.v12i1.29033

Abstract

E-banking is an example of banking information technology that can provide various benefits for MSME players. But in fact the use of E-banking by UMKMs players is still low. This study aims to determine the effect of perceived usefulness, perceived ease of use, risk perception and customer knowledge on the use of E-banking at UMKMs in Buleleng Regency. This research uses quantitative methods using primary data types. The sample collection method used is probability sampling method, which is done by using stratified random sampling technique. The number of samples obtained using the Solvin formula is 100 people. Analysis of the data used in this study, namely: descriptive statistical analysis, research instrument test, classical assumption test, and hypothesis testing. The results of this study indicate that: 1) perceived usefulness has a significant positive effect on the use of E-banking, 2) perceived ease of use has a significant positive effect on the use of E-banking, 3) perceived risk has a significant negative effect on the use of E-banking, and 4) knowledge customers have a significant positive effect on the use of E-banking.
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Financial Analysis (Studi Kasus PT. Indika Energy Tbk Tahun 2014 – 2019) Prasetyo, Wahyu Heri
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.v12i1.28155

Abstract

Financial analysis is a method that can be used to determine the financial performance of a company. The results of the analysis can be used by interested parties to make business decisions. So the purpose of this study is to find out about the financial performance of the company PT Indika Energy Tbk from the period 2014 to 2019. In this study, researchers used the Financial Ratio Analysis method. This type of research in this study uses a case study research type. To collect data, researchers used secondary data collection methods. The data is taken from the Indonesia Stock Exchange Website and Indika Energy's official website. The results showed that the company's financial condition was not good. The profitability ratio shows that for three years it has been minus. Even the company's debt is higher than the company's capital. The company's cash ratio also shows a number below 1, which means that the company's liquidity ratio is in an unsafe condition. In such conditions the company must be careful in managing debt.
Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal dan Budaya Organisasi Terhadap Kecendrungan Kecurangan Akuntansi Pada LPD di Kabupaten Buleleng Pujayani, Putu Eva Indah; Dewi, Putu Eka Dianita Marvilianti
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.v12i1.28534

Abstract

This study aims to determine the variables of individual morality, information asymmetry, effectiveness of internal controls, and organizational culture on the tendency of accounting fraud. 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 at Village Credit Institutions in Buleleng Regency. The population in this study were all LPDs throughout Buleleng Regency, amounting to 169 LPDs. The sampling method was carried out by purposive sampling and obtained a total sample of 80 respondents. The data were analyzed using several analyzes including descriptive statistics, classical assumption tests and multiple regression analysis with the presentation of data assisted by the SPSS 20 program. The results of this study indicate that the variables of individual morality (X1), effectiveness of internal control (X3), organizational culture (X4) have negative and significant influence on the tendency of accounting fraud (Y). Meanwhile, the information asymmetry variable (X2) has a positive and significant effect on the tendency of accounting fraud (Y). 
Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia Dewi, I Gusti Ayu Agung Omika; Aldhani, Luh Gede Putu Risadhi
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.v12i1.33329

Abstract

This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.
Pengaruh Tingkat Pengetahuan Perpajakan, Sikap Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada UMKM di Kabupaten Buleleng) Dianartini, Kadek Disi; 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.v12i1.29045

Abstract

In order to achieve the predetermined tax target, one of the obstacles is the low obedient or obedient behavior shown by the taxpayer, so this condition has an impact on the realization of tax revenue. This research has a purpose to understand how the impact given by the level of tax knowledge, taxpayer attitudes, and tax rates on tax compliance. Researchers determine the selection of research objects in Micro, Small and Medium Enterprises in Buleleng Regency. Quantitative as a rule used in this research by selecting primary data as the root of data acquisition through questionnaires intermediate. In this research, the population used is all those who are classified as individual taxpayers and micro and small business owners in Buleleng Regency, Bali who have been registered at the Singaraja Pratama Tax Office with data in 2019 amounting to 6,120. Based on the population size by choosing the Slovin formula, it is known that the number of samples is 99 respondents. The way to collect data is to distribute it online through an intermediary google form as an action to prevent the spread of covid 19. The way of analyzing data uses the assistance of the SPSS version 20 for Windows program. The results of this research provide evidence that tax knowledge (X1) contributes positively and significantly to tax compliance with sig. is worth 0.004 <0.05. Then the attitude of the taxpayer (X2) contributes positively and significantly to tax compliance with sig. is worth 0,000. Furthermore, the tax rate (X3) has a positive and significant effect on tax compliance with sig. 0.003 <0.05.
Akuntabilitas Pengelolaan Dana Program Mahasiswa Wirausaha (PMW) Universitas Pendidikan Ganesha Didanai Tahun 2019 Antari, Kade Wiwik; 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.v12i1.28241

Abstract

 Student’s Entrepreneurship Program is a program for college which aimed for student by providing facilities in the form capital assistance and business assistance so that students are able to build their own businesses. This research aims to reveal the accountability of Student’s Entrepreneurship Program management funds in Undiksha. This research used qualitative aprroach. Data obtained by interviews, observation, and documentation studies, then analyzed through stages namely data reduction, data display, and conslusion drawing. The analyzed aspects are several steps of financial management namely planning step, actuating step, reporting and responsibility step, and controlling step. The result of the research is that management funds of Student’s Entrepreneurship Program, students haven’t yet applied the accountability principle because in reporting step, student still increase the expenditure amount, manipulate sales amount, and create fiction transaction documents.   
Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali Darma, I Ketut
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.v12i1.32882

Abstract

The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.

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