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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 27 Documents
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Search results for , issue "Vol 12, No 2 (2021)" : 27 Documents clear
Sistem Pengendalian Internal Sanksi Adat Pada Tradisi Mutranin Dewi, Ni Kadek Sanchi Krisna; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30243

Abstract

Credit is generally carried out by formal financial institutions. However, in Nagasepaha Village, credit is called mutranin. Mutranin is religious in nature because it is carried out in an informal socio-religious organization, namely Nagasepaha Traditional Village. Because it is religious in nature, krama must comply with the rules of the traditional village called awig-awig, both written and unwritten. The purpose of this study is to describe how the implementation of customary sanctions as an internal control system in the mutranin tradition by Nagasepaha Traditional Village. The benefits of this research are as reference material and study for further research and as input for Nagasepaha Traditional Village. This research uses descriptive qualitative method. The resource persons of this study were the kelian, treasurer, village officials and the Nagasepaha Traditional Village manners. The result of this research is that customary sanctions as an internal control system in the mutranin tradition have fulfilled the SPI elements according to IAPI. The customary sanctions given consist of panicle sanctions, sanctions announced in sangkepan and kasepekang sanctions which can raise awareness of village manners in fulfilling their obligations.   
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan Bumdes Berdasarkan SAK ETAP Posi, Sahrul HI; Putra, Sang Putu Angga Mahendra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29591

Abstract

The purpose of this study aims to determine the factors that affect the financial reporting of BUMDes based on SAK ETAP. This research method uses quantitative descriptive methods and primary data. This study took a sample of 47 BUMDes in 5 districts in North Halmahera Regency. The sampling technique used in this study was purposive sampling technique.The results showed that the level of education had no effect on the financial reporting of BUMDes based on SAK ETAP. Accounting understanding has a positive effect on BUMDes financial reporting based on SAK ETAP. Financial report preparation training has no effect on BUMDes financial reporting based on SAK ETAP. This research specifically explains how the level of education, understanding of accounting, and training in the preparation of BUMDes financial statements in North Halmahera Regency is influenced, so that it can be used as a guide for the government to make policies related to BUMDes financial management in accordance with applicable regulations. This research is only limited to 47 BUMDes in 5 Districts. So it is suggested to further researchers to expand the object of research but to add other objects such as in every sub-district in North Halmahera Regency  
Pengaruh NPM, ROA dan EPS Terhadap Harga Saham Pada Perusahaan Sub Sektor Perbankan di BEI Triyanti, Ni Komang; Susila, Gede Putu Agus Jana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32730

Abstract

This study aims to determine and analyze the effect of NPM, ROA, and EPS variables on stock prices in sub-sector banking companies listed on the Indonesia Stock Exchange simultaneously or partially. The research design used in this study is a causal quantitative research design. The research subjects are banking sub-sector companies listed on the Indonesia Stock Exchange and the objects in this study are NPM, ROA, EPS, and stock prices. Data were collected using the document recording method and analyzed using the multiple linear regression analysis methods. The results showed that (1) The effect of NPM, ROA, and EPS on stock prices was 85.5% (2) NPM had a positive effect on stock prices by 25.8% (3) ROA had a positive effect on stock prices by 26.4% ( 4) EPS has a positive effect on stock prices by 21.9%, which means that the ups and downs of stock prices are influenced by NPM, ROA, and EPS variables.  
Pengaruh Sistem Pengendalian Internal, Gcg, Dan Keberadaan Awig-Awig Terhadap Kinerja Lembaga Perkreditan Desa Dengan Tri Hita Karana Sebagai Variabel Moderasi (Studi Empiris Pada Lpd Di Kecamatan Mendoyo, Kabupaten Jembrana Adnyani, Komang Widi; Julianto, I Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29263

Abstract

AbstractPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengendalian internal, good corporate governance, dan awig-awig terhadap kinerja LPD dengan tri hita karana sebagai variabel moderasi. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan LPD di Kecamatan Mendoyo yang berjumlah 123 orang sedangkan untuk sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah 48 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji hipotesis secara parsial (uji t), uji MRA, dan uji koefisien determinasi (R square) dengan bantuan SPSS. Hasil dari penelitian ini adalah : (1) sistem pengendalian internal berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (2) good corporate governance berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (3) keberadaan awig-awig berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (4) keberadaan tri hita karana sebagai pemoderasi mempengaruhi sistem pengendalian internal terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (5) keberadaan tri hita karana sebagai pemoderasi mempengaruhi good corporate governance terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, dan (6) tri hita karana sebagai pemoderasi mempengaruhi keberadaan awig-awig terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo. 
Implementasi Sak Emkm Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada UD Biyanta Sokasi Desa Tigawasa) Priyanto, Kadek Indra Dwi; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30721

Abstract

Understand the financial reporting compiled in UD UMKM. Byanta Sokasi is the aim of the following research which must be adjusted to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The use of descriptive qualitative techniques is applied to the following research, in which the researching person conducts direct field observations and collects data on the things to be analyzed based on the monitoring and what the researcher knows. The research activity was held at UD Biyanta Sokasi which is located in Tigawasa Village, Banjar District, Buleleng Regency. Sources of data in this study include secondary data and primary data. Direct observation, interviewing, and documentation were chosen as the methods of collecting data for this research. A data analyzer is used which includes data reduction, presenting data, and analyzing data and then drawing conclusions.The research findings found that UD Biyanta Sokasi in the middle of making financial reports did not implement SAK EMKM. This is because the owners do not understand accounting and the owners think that the simple recording they do is enough and most importantly they can understand the records they make even though they do not match the rules and regulations that apply.   
Analisis Pengendalian Risiko Kredit Macet Dengan Menerapkan Sanksi Adat Pada Lembaga Perkreditan Desa Adat Peneng Ari, Ayu Pita; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30248

Abstract

AbstrakVillage Credit Institution (LPD) is a microfinance institution that manages funds from village communities which are fully regulated based on rules or awig-awig. However, problems that often occur cannot be avoided in a financial institution. This study aims to find out: (1) what is the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng and, (2) how is the implementation of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The informants of this study were the head of the LPD, the treasurer of the LPD, the head of the internal supervisor and members of the internal supervisor who manage and oversee the management of funds from the village community in the LPD at Desa Adat Peneng. The results of this study indicate that (1) the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng was the failure of the harvest that occurred in 2017 and 2018 due to irrigation improvements, and the character of the community who was not disciplined in completing installment payments, (2) the application of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng is by applying the perampagan sanction as well as the last customary sanction, which is to be expelled from the customary village. The customary sanctions have been regulated in perarem LPD at Desa Adat Peneng.  
PENGARUH PENERAPAN E-COMMERCE, ENDORSER CREDIBILITY, DAN BRAND EQUITY TERHADAP VOLUME PENJUALAN PADA UMKM (STUDI KASUS PADA UMKM KABUPATEN BULELENG) Sagita, I Nyoman Citra; Prayudi, Made Aristia
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29613

Abstract

Penelitian ini memiliki tujuan untuk mengetahui seberapa besar pengaruh penerapan e-commerce, endorser credibility, dan brand equity terhadap volume penjualan pada UMKM di Kabupaten Buleleng. Dalam penelitian ini menggunakan pendekatan kuantitatif dimana pengolahan datanya dilakukan secara statistik. Penelitian ini dilakukan pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Buleleng yang populasi adalah seluruh UMKM di Kabupaten Buleleng dengan jumlah pupolasi infinite atau tak terbatas. Dan teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini memiliki kriteria sampel yaitu telah menggunakan berbagai platform e-commerce, dan merupakan jenis usaha mikro, kecil, dan menengah. Sampel penelitian ini sejumlah 80 responden. Adapun sumber data pada penelitian ini adalah data primer yang diperoleh dengan menggunakan kuisioner yang kemudian diolah dengan uji analisis linear berganda menggunakan bantuan SPSS. Hasil penelitian ini menunjukan bahwa penerapan e-commerce, endorser credibility, dan brand equity secara parsial atau individual berpengaruh positif dan signifikan terhadap volume penjualan pada UMKM di Kabupaten Buleleng.
Pengaruh Kepemilikan Institusional, Kepemlikan Manajerial, Dan Komite Audit Terhadap Integritas Laporan Keuangan Tamara, Angel Novelina Putri; Kartika, Andi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.37654

Abstract

This study aims to analyze and examine the effect of institutional ownership, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2015-2019 as many as 779 companies. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 150 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Analisis Penerapan Quickresponse Indonesian Standard Dalam Meningkatkan Akuntabilitas Pengelolaan Dana Punia Pada Pura Jagatnatha, Singaraja Atmika, I Gusti Agung Gede Wahyu Widhi; Sulindawati, Luh Gede Erni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29267

Abstract

Quick Response Indonesian Standard (QRIS) is a non-cash payment system that use smartphone for its media in which this system was launched by Bank Indonesia. In 2019 Bank Indonesia gave a permission for BPD Bali to launch QRIS. The usage of QRIS BPD Bali is not only for profit transactions, but also as social funding such as punia funds at temples. The purpose of this study was to prove the implications of QRIS for increasing accountability in the management system of punia funds. This study used descriptive qualitative method. The data were obtained through observation, interviews and documentation, which were then carried out by reducing, presenting data and drawing conclusions. The analyzed components were the effectiveness of QRIS, the opinions of pemedek and temple administrators and the implications for the accountability of punia fund management. The results of the study concluded that QRIS was considered ineffective due to lack of socialization, conventional believer mindset and lack of spiritual values so that it failed to provide a significant increase in the accountability of punia fund management at Jagatnatha Temple Singaraja.
Pengaruh Reputasi KAP, Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017) Sari, Ni Komang Mita Abdina; Sujana, Edy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.31249

Abstract

The purpose of this study was to empirically prove the impact of KAP reputation, audit opinion, profitability, and complexity of company operations toward audit delay. This study was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining sector companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sampling technique in this study was purposive sampling. The samples that qualified the purposive sampling criteria in this study were 17 companies. The data analysis technique used was multiple linear regression analysis using SPSS software version 24. The results showed that (1) KAP reputation had an effect toward audit delay, (2) audit opinion had an effect toward audit delay, (3) profitability had an effect toward audit delay, and (4) complexity of company operations had an effect toward audit delay.

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