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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
Pengaruh Penganggaran Berbasis Kinerja, Pengawasan Preventif Dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran Pada Opd Di Kabupaten Buleleng Saputra, Gede Andika Bayu; 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.v12i2.29042

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penganggaran berbasis kinerja, pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran pada OPD (Organisasi Perangkat Daerah) di Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan yaitu seluruh pegawai instansi pemerintahan yang terdaftar dalam OPD Kabupaten Buleleng yang merupakan pengelola unit kerja atau pejabat struktural pada OPD di Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, dengan 440 orang sampel. Sumber data yang digunakan yaitu data primer yang diperoleh dengan penyebaran kuesioner secara langsung kepada responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan bantuan program SPSS versi 23.0.Hasil penelitian ini menunjukkan bahwa (1) penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng; (2) pengawasan preventif berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng; dan (3) pengawasan detektif berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng.
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Pengadaan Barang/Jasa (Studi Kasus Pada Satuan Kerja Perangkat Daerah (SKPD) Di Kabupaten Buleleng) Dewi, Ida Ayu Putu Krisna; Dewi, Gst. Ayu Ketut Rencana Sari
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.v12i2.30281

Abstract

This study aims to determine the effect of procurement committee income, procurement systems and procedures, internal control systems, quality of procurement committees, and procurement committee ethics on the tendency of fraudulent procurement of goods/services at SKPD in Buleleng Regency. This research is a quantitative study using primary data obtained from questionnaires given to respondents. The population of this study were all Heads of Offices, Secretaries, Heads of Subdivisions (Heads of General Subdivisions , Heads of Planning  Subdivisions, Heads of Finance Subdivisions), and 1 employee from 21 SKPD in Buleleng Regency totaling 126 people. The sampling technique in this study used a saturated sample of 126 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows. The results of this study indicate that the procurement committee has a negative effect on the tendency of fraudulent procurement of goods/services, the procurement system and procedure has a positive effect on the tendency of fraudulent procurement of goods/services, the internal control system has a negative effect on the tendency of fraudulent procurement of goods/services, the quality of the procurement committee has a positive effect on the tendency of fraudulent procurement of goods/services, and procurement ethics have a negative effect on the tendency of fraudulent procurement of goods/services.  
Pengaruh Program Samsat Kerti, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Di Kantor Bersama Samsat Jembrana) Fernanda, Made Deva Aditya; 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.v12i2.31096

Abstract

This research was conducted with the aim to know the influence of Samsat Kerti program, tax penalties, and tax sosialization toward motor vehicles taxpayers compliance in Jembrana Regency. This research is classified as a quantitative study, where primary data is the kind of data used in this research. Primary data were collected by distributing questionnaires directly and online via Google Form. Population of this resesarch are motor vehicle taxpayers that registered in Jembrana Samsat Office which amounts to 11.924 taxpayers. The sampling technique applied is purposive random sampling technique. Then the sample determined were 130 respondents, which is a motor vehicle taxpayer who is domicilied in Jembrana Regency and have been used services of Samsat Kerti. The techniques used in analyzing the data, started from testing of data quality, descriptive analysis, classic assumption tests, multiple linear regression analysis, until t tests, and the coefficient of determination (R2) by using SPSS version 24.0 for windows. This research obtained the result that each variables Samsat Kerti program (X1), tax penalties (X2), and tax sosialization (X3) have positive and significant influence toward motor vehicle taxpayers compliance (Y).
Penentuan Harga Pokok Produksi Cengkeh di Catur Desa (Desa Gobleg, Desa Munduk, Desa Gesing, dan Desa Umejero) Wiratama, agus ari; Dewi, Ni Wayan Yulianita
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.v12i2.29276

Abstract

This study aims to understand and reveal the determination of the cost of production of cloves among farmers in Catur Desa (Gobleg Village, Munduk Village, Gesing Village, and Umejero Village). This study used qualitative research methods. Data collection was done by means of interviews, observation and documentation. The method used in this research is descriptive qualitative with an empirical study approach. The results of this research. The calculation of the cost of goods manufactured by farmers does not use the existing theoretical basis, but they only remember the huge costs they have spent and calculate as much as they can. Each distributor has a predetermined basic price, but in reality farmers still use the cost of goods that has been determined from each collector (distributor) in each village. The implication of this research is that in practice the results of this study have positive implications for the parties involved in this research. With the determination of the cost of production carried out by the author, it can help petanni to calculate the cost of production which should be able to determine the profitability obtained by farmers. This research is very helpful later for farmers to start recording costs so that they can calculate the cost of production and find out the resulting profitability. In theory, the cost of goods manufactured theory states that the cost of goods manufactured is the basis for determining the selling price. To determine the selling price, it is important for farmers to know the costs required to produce the cloves for sale..
Pengaruh Good Corporate Governance dan Modal Intelektual terhadap Nilai Perusahaan Sawitri, Ni Kadek Umi; 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.v12i2.32378

Abstract

This study aims to determine the effect of Good Corporate Governance (managerial ownership and institutional ownership) and intellectual capital on firm value. This research is a quantitative research. The population in this study were manufacturing companies on the Indonesia Stock Exchange and the sample in this study were 52 companies with the sampling technique using purposive sampling. In this study, the data used are secondary data. The analysis used in this study is multiple linear regression analysis with the SPSS Version 20.0 program. The results in this study indicate that (1) the managerial ownership variable has a positive and significant effect on firm value, this can be seen in the results of hypothesis testing, (2) managerial ownership variables also have a positive and significant effect on firm value, (3) ) The intellectual capital variable has a positive and significant effect on firm value, the three variables in this study have positive and significant results on firm value, so it means that these three variables have a very large influence on firm value.
Pengaruh Penegakan Hukum, Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Accounting Fraud Pada LPD Di Kabupaten Buleleng Ariestina, Desak Made Rieska; 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.v12i2.29149

Abstract

Abstrak Kecurangan adalah tindakan secara sengaja yang melawan hukum dan menguntungkan bagi individu atau kelompok baik dari luar maupun dalam organisasi  dengan merugikan pihak lainnya. Penelitian ini dilakukan untuk mengetahui : (1) pengaruh penegakan hukum terhadap kecenderungan kecurangan accounting fraud pada LPD, (2) moralitas individu terhadap kecenderungan kecurangan accounting fraud pada LPD dan (3) efektivitas pengendalian internal terhadap kecenderungan kecurangan accounting fraud pada LPD. Penelitian ini ditujukan pada LPD di Kabupaten Buleleng. Peneliti menggunakan teknik purposive sampling  untuk pengambila data dengan 206 responden. Metode kuantitatif adalah acuan pada penelitian ini dengan mengumpulkan data primer dari jawaban kuesioner yang disebar akan diukur berdasarkan skala likert  1-5. Teknik analisis pada data menggunakan uji regresi linear berganda yang akan diolah dalam program SPSS 20.0 for Windows. Hasil pada penelitian ini menarik kesimpulan bahwa (1) penegakan hukum berpengaruh positif terhadap kecenderungan kecurangan accounting fraud (2) moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan accounting fraud (3) efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan accounting fraud.Kata Kunci : penegakan hukum, moralitas individu, efektivitas pengendalian internal dan kecenderungan accounting fraud.
Pengaruh Penerapan Prinsip 5C Dan Sistem Pengendalian Internal Terhadap Efektivitas Pemberian Kredit Pada Lembaga Pekreditan Desa (LPD) Di Kabupaten Gianyar Ardani, Suti; Herawati, Nyoman Trisna
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.v12i2.30302

Abstract

This study aims to measure the 5C principles and the internal control system that provides credit. This research uses a quantitative approach, this study uses instruments in its measurement and processes it statistically and in the form of numbers. This research was conducted at LPDs in Gianyar Regency. The population in this study were 104 LPDs in Gianyar Regency which were divided into 3 districts. Sampling using the Slovin formula, in order to obtain a sample of 51 LPD. The research data were collected using a questionnaire which was then processed by multiple linear regression analysis with the help of SPSS version 22.The results of the study state that (1) the application of the 5C principle has a positive and significant effect on the effectiveness of credit extension. This shows that the better the application of the 5C principle, the more effective the provision of credit will be, and (2) the internal control system has a positive effect on the effectiveness of lending. This shows that the more effective the internal control system is, the higher the effectiveness of lending will be.              

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