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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 33 Documents
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Search results for , issue "Vol 12, No 3 (2021)" : 33 Documents clear
Budgetary Slack Memediasi Pengaruh Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Pradita, Sharfina; Susilowati, Endah
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34589

Abstract

The purpose of this study is to test and prove: The effect of organizational commitment on budgetary slack, The effect of budget goal clarity on budgetary slack, The effect of organizational commitment on managerial performance, The effect of budget goal clarity on managerial performance, The effect of budgetary slack on managerial performance, The effect of organizational commitment on managerial performance through budgetary slack, and The effect of budget goal clarity on managerial performance through budgetary slack. The method used is quantitative with the type of causality research. The method of determining the sample using purposive sampling. The analysis technique used in this research is PLS (Partial Least Squares). The results of this study are Organizational commitment has a significant positive effect on budgetary slack, Budget goal clarity has a insignificant positive effect on budgetary slack, Organizational commitment has a significant positive effect on managerial performance, Budget goal clarity has a negative insignificant negative effect on managerial performance, Budgetary slack has a significant positive effect on managerial performance, Organizational commitment has a significant positive effect on managerial performance through budgetary slack, and Budget goal clarity has a insignificant positive effect on managerial performance through budgetary slack. 
Pengaruh Nilai Harga, Literasi Keuangan Dan Kemampuan Finansial Terhadap Minat Penggunaan Dompet Digital (ShopeePay) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha) Indahyani, Kadek; Dewi, Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35301

Abstract

This study aimed to determined the effect of price value, financial literacy and financial capability on the interest to use e-wallet (ShopeePay) in financial transactions, This research was quantitative research. The sample used in this study was 107 students undergraduate program accounting departement. Data from the results of questionnaires. The data analyze tehnique used in this research is multiple linear regression analysis. The results of this study show that : (1) Price Value had a positive impact and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (2) Financial Literacy had a positive impact and significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (3) Financial Capability had not a positive and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions.  
Pengaruh Good.Corporate.Governance,.Profitabilitas, Dan Media Exposure Terhadap.Environmental Disclosure Amelia, Risca Della; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34425

Abstract

This study was conducted to prove the effect of managerial ownership, institutional ownership, independent commissioners, board size, profitability, and media exposure on environmental disclosure. The method used is quantitative with secondary data. The data came from the official website of each sample company and the official website of the Indonesia Stock Exchange. The population includes companies listed in 2015-2019 on the Indonesia Stock Exchange. The sample method used purposive sampling and obtained 20 companies. Multiple linear regression test is used as a method of analysis with the help of the IBM SPSS version 22 application program.The results show that environmental disclosure is influenced by institutional ownership and media exposure variables. Meanwhile, other variables such as managerial ownership, independent commissioners, board size, and profitability have no effect on environmental disclosure.  
Analisis Penyelesaian Kredit Macet Berdasarkan Konsep Menyama Braya Di Bumdesa Pandan Harum Selat Andriani, Kadek Eni; Yudantara, I Gede Agus Pertama
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.33876

Abstract

This study aims to determine the factors that cause bad credit in Pandan Harum BUMDesa Selat Village and to find out how to solve the bad credit in Pandan Harum BUMDesa Selat Village based on the concept of nyama braya. This research was conducted at BUMDesa Pandan Harum, Selat Village, Sukasada District, Buleleng Regency, Bali. This study used qualitative research methods. Data collection in this study was carried out through interviews conducted with the Chairman of BUMDesa Pandan Harum Selat, the Secretary, the Selat Village Headquarters, and customers, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data presentation, data analysis and conclusion drawing. The results of this study indicate that there are 3 factors that cause credit, namely weak internal control in procedures for granting and returning credit, lack of public awareness, and the state of the community's economy. To solve the problem of bad credit, the concept of nyama braya was applied, namely by updating the internal control system, approaching the community based on the concept of nyama braya, and forming the "Nyama Pandan Harum Forum". 
Pengaruh Kualitas Pelatihan, Pemanfaatan Teknlogi Informasi dan Komitmen Organisasi Terhadap Keterandalan Pelaporan Keuangan Pemerintah Desa Indrayani, Kadek Ayu; Werastuti, Desak Nyoman
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34897

Abstract

This study aims to determine the effect of training quality, use of information technology, and organizational commitment to the reliability of village government financial reporting. This study uses a quantitative approach using a questionnaire which is measured using a Likert scale. The population in this study were village officials consisting of the Village Head, Village Secretary, and Head of Financial Affairs  in Buleleng Regency with a total of 387 village officials. The sampling method in this study is simple random sampling technique with a total sample of 197 respondents. The data analysis technique in this study used multiple linear regression with the help of the SPSS 24.0 for Windows program. The results of this study indicate that: (1) the quality of training has a positive effect on the reliability of village government financial reporting; (2) the use of information technology has a positive effect on the reliability of village government financial reporting; (3) organizational commitment has a positive effect on the reliability of village government financial reporting.  
Reaksi Pasar Modal Atas Pengumuman Terpilihnya Presiden Amerika Serikat Joe Biden (Event Study Pada Indeks LQ45 Tahun 2020) Pratama, Putu Adi; Devi, Sunitha
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34968

Abstract

This research is a quantitative study that aims to determine the difference average abnormal return and trading volume activity before and after the announcement of the selected United States President Joe Biden. This research was conducted in 7 days. Population and sample of the research are the LQ45 index. The sample selection method used is purposive sampling technique with certain criteria. Data testing techniques used are paired sample t-test and Wilcoxon signed ranks test. The results of this research shows that there are not significant differences in the average abnormal return and trading volume activity before and after announcement of the selected United States President Joe Biden.  
Pengaruh Inklusi Keuangan, Penggunaan Informasi Akuntansi, dan Karakteristik Wirausaha terhadap Keberhasilan UMKM di Kecamatan Buleleng pada Masa Pandemi Covid-19 sukmayanti, leny; Devi, Sunitha
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34726

Abstract

This quantitative approach research aims to determine the influence of financial inclusion, the use of accounting information, and entrepreneurial characteristics on the success of MSMEs in Buleleng Sub-district during the Covid-19 pandemic. Sample size is determined by using slovin formula, so that 85 MSMEs are obtained by selecting respondents using purposive sampling. The data sources in this study are primary and secondary data. The method of data collection is carried out by the dissemination of questionnaires. The data analysis method used is multiple linear regression tests. The data was analyzed using SPSS version 23 for windows. The results of this study show that: (1) financial inclusion has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; (2) the use of accounting information has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; and entrepreneurial characteristics have a positive and significant effect on the success of MSMEs in Buleleng sub-district during the covid-19 pandemic.  
Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Suindari, Ni Made; Surya, Luh Putu Setyandarini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.40699

Abstract

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.  
Pengaruh Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 - 2020 Wari, Mega Ardianis; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.38925

Abstract

The value of the company is the result of the company's performance and reflects the share priceeformed by supply and demand in the stock market. The aim is to analyze and examine the effect of share ownership structure proxied by institutional ownership and managerial ownership, as well as capital structure proxied by DER, and profitability as proxied by ROE on firm value proxied by PBV in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2015 -2020. Purposive sampling is used to determine sampling. The population of pharmaceutical companies is 10 companies. Samples according to the criteria are 30 samples from 5 companies for 6 years of observation. The analysis technique in this study uses multiple linear regression analysis. The data analysis test tool uses the help of the IBM SPSS version 26.0 application from windows. The results of this study indicate that institutional ownership has no significant effect on firm value, while managerial ownership has a negative and significant effect on firm value. At the same time, capital structure has a positive and significant effect on firm value, and profitability has a positive and significant effect on firm value.  
Peran Resiko Sanksi Pada Pengaruh Good Governance Dan Whistlebowing System Terhadap Kepatuhan Wajib Pajak Ningrum, Lutfi Silfia; Trisnaningsih, Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34419

Abstract

 This study aims to determine the effect of Good Governance and Whistleblowing System on individual taxpayer compliance with Tax Sanctions as a moderating variable in the Pratama Surabaya Mulyorejo Tax Office (KPP). The population in this study were all individual taxpayers registered at KPP Surabaya Mulyorejo. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the incidental sampling method sampling technique. Data collection in this study was carried out by using a questionnaire method. The method used in this research is MRA (Moderate Regression Analysis). The results showed that Good Governance and Whistleblowing System had a positive effect on Taxpayer Compliance. The Tax Sanctions variable can moderate the relationship between Good Governance and the Whistleblowing System on Taxpayer Compliance.

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