cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nyoman Suadnyana Pasek
Contact Email
suadnyanapasek83@gmail.com
Phone
+6281339412282
Journal Mail Official
suadnyanapasek83@gmail.com
Editorial Address
Jl. Udayana no 11 Singaraja Bali
Location
Kota denpasar,
Bali
INDONESIA
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
 1   2   3   4 
Search results for , issue "Vol 12, No 3 (2021)" : 33 Documents clear
Analisis Perbandingan Trading Volume Activity Dan Abnormal Return Saham Idx30 Sebelum Dan Sesudah Pengumuman Covid-19 Sebagai Pandemi Oleh World Health Organization Permata Sari, Putu Elfira; 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.v12i3.34972

Abstract

Capital market conditions are affected by the events that happen around them. One of the events that could affect the capital market condiitons is the announcement of Covid-19 as a pandemic by the World Health Organization. The purpose of this research is to find out whether there is significant difference of Trading Volume Activity and abnormal return for the companies listed on the IDX30 Index before and after the announcement of Covid-19 as a pandemic by the World Health Organization. This research is a quantitative research based on event study with 11 days event window which consist of 5 days before, event day, and 5 days after the events. This research used secondary data that was acquired from the official website of Bursa Efek Indonesia and yahoo finance. The result shows that there is no difference in Trading Volume Activity before and after the announcement of  Covid-19, meanwhile, in abnormal return, there is a difference between before and after the announcement of  Covid-19.
Pengaruh Program Relawan Pajak, Pelatihan Pajak dan Pemahaman Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Pada Mahasiswa Fakultas Ekonomi Se-Bali) Putri Artini, Ni Made Ayu Sri; Yasa, I Nyoman Putra
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.v12i3.34598

Abstract

This research aims to examine the tax volunteer program, tax training and understanding of students' interest in a career in taxation among students of economic faculties in Bali. This research uses a quantitative approach with survey research methods. The sampling technique was purposive sampling, with a sample size of 185. The data sources were primary data using a questionnaire distributed online via Google forms and secondary data in the form of the number of students from the faculty of economics during the 2019/2020 academic year and the number of tax consultants. The data obtained were then analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study reveal that (1) The tax volunteer program has a positive and significant effect on student interest in a career in taxation, (2) Tax training has a positive and significant effect on student interest in a career in taxation, (3) Understanding has a positive and significant effect on interest. students have a career in taxation.  
Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus di KPP Pratama Singaraja) mahandika, eka putra; Yasa, I Nyoman Putra
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.v12i3.35342

Abstract

This study aims to determine the responses of taxpayers regarding tax policies in the conditions of the Covid-19 pandemic, the effectiveness and efficiency of implementing tax policies, and the impact that is given by the implementation of tax policies in the conditions of the Covid-19 pandemic. This research was conducted using a qualitative descriptive method, where the researcher will make direct observations in the field and collect data that will be analyzed based on the observations and knowledge of the researcher. This research was conducted on individual taxpayers, corporate taxpayers and UMKM taxpayers who are registered at KPP Pratama Singaraja. Sources of data in this study consist of primary data and secondary data. Methods of data collection in this study using the method of observation, interviews, and documentation. This study used data analysis consisting of data reduction, data presentation, and data analysis and conclusion drawing.The results of the study state that the tax relaxation policy received a positive response from taxpayers by utilizing the relaxation because many taxpayers experienced a decrease in income, so they were unable to pay taxes. The implementation of the tax relaxation policy can be said to have been effective and efficient because according to the taxpayer the policy is very helpful in reducing the burden on the taxpayer. This tax relaxation policy certainly has an impact on the country's economy where when taxpayers take advantage of incentives it will be able to increase people's purchasing power which can indirectly help maintain the stability of the country's economy.   
Pengaruh Pemahaman Teknologi Informasi, Pendapatan, dan Biaya Terhadap Penggunaan Platform Marketplace Shopee (Studi Pada Pelaku UMKM di Kabupaten Buleleng) Kaswarina, Ni Ketut Nadia; Adiputra, Made Pradana
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.v12i3.34446

Abstract

This study aims to determine the effect of information technology knowledge, income, and costs of the Shopee marketplace platform. This study is quantitative study with 156 respondents of micro SMEs in Buleleng Regency who use Shopee for online sales. The data obtained by distributing questionnaires using the Google Form service. The criteria for the selected samples were using the purposive sampling technique then calculated by the Slovin formula. The data of this study are the form of respondents’ answers as the primary data then processed using SPSS version 20. The results achieved the goals of this study in which the information technology knowledge, income, and costs have positives and significant effects on the use of the Shopee marketplace platform. 
Pengaruh Literasi Keuangan, Pendapatan Serta Locus Of Control, Terhadap Keputusan Investasi Pada Karyawan PT. PLN (Persero) Up3 Bali Utara Singaraja Megayanti, Riska Diah; Adiputra, Made Pradana
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.v12i3.34992

Abstract

This study aims to determine the effect of financial literacy, income, and locus of control on the investment decisions of employees of PT. PLN UP3 North Bali Singaraja. This research is a type of quantitative research with a total of 110 respondents. Data obtained by distributing questionnaires using google form media. The sample was selected using criteria with purposive sampling technique. The data used are primary data in the form of respondents' answers and processed using SPSS version 20. The results of this study indicate that financial literacy has a positive and significant effect on investment decisions of employees of PT PLN UP3 Bali Utara Singaraja, income has a positive and significant effect on investment decisions of employees of PT. PLN UP3 Bali Utara Singaraja, and locus of control have a positive and significant effect on employee investment decisions at PT PLN UP3 Bali Utara Singaraja. 
Efektivitas Penggunaan Aplikasi Lamikro pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Buleleng Widya, Shara; Adiputra, Made Pradana
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.v12i3.34448

Abstract

This study aimed to measure the use of Lamikro application in the financial management of MSME (Micro Small and Medium Enterprises) in Buleleng District and the interest of MSME players in using Lamikro application. This study used mixed methods. The population of this study was 153 MSME players in Buleleng District who already have IUMK (micro and small enterprise license). The technique of determining the sample was the purposive sampling technique. Methods of data collection were done through questionnaires, observation, and interviews. The effectiveness of using Lamikro application was based on indicators of data security, speed (time), accuracy, variety of reports, relevance, accuracy, information quality, data independence, data standardization, and data integration using descriptive statistical analysis of frequency measures. Meanwhile, the interest of MSME players in using this application was obtained through interviews with several MSME players. The results showed that the use of Lamikro application in MSME financial management in Buleleng District has been effective in producing financial reports according to the needs of MSME players and most of them had an interest in using Lamikro application. 
Pengaruh Locus Of Control, Integrity, Equity Sensitivity Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi Sugiarta, Putu Agus; Werastuti, Desak Nyoman 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.v12i3.35168

Abstract

 This research aims to identify and obtain empirical evidence of the influence of locus of control, integrity, equity sensitivity, and organizational ethical culture of accounting student behavior. The type of this research is quantitative research with a design survey. This research was conducted on accounting students in Ganesha University of Education year 2020/2021 and also a sample count of 298 accounting students. Technique sample taken by purposive sampling. The data used in this research are types premier data taken from respondents through spreading the questionnaire on the google form.Data analysis uses software SPSS 21 Version for Windows to analyze the influence of independent variables on a dependent variable. From the result of the research analysis, it is obtained that locus of control, integrity, and equity sensitivity have a possitive influence ethical behavior than the ethical culture of an organization does no affect ethical behavior 
Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019 Widyastuti, Pricilla Febryanti; Aini, Nur
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.v12i3.37828

Abstract

The purpose of this research is to analyze and test the effect of CAR, NPL, LDR on bank profitability (ROA). The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019 which amounted to 128 companies. The sampling method used in this research is using the census technique, that is, all companies can be used as samples or can be said to be full samples. The data analysis method used in this research is multiple linear regression analysis. The results of this study reveal that CAR and LDR have no effect on bank profitability (ROA), while NPL has a significant negative effect on bank profitability (ROA).
Pengaruh Kesadaran Wajib Pajak Dan Pemahaman Wajib Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Pada Kpp Pratama Surabaya Karang Pilang Permana, Febiani Tevia; 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.v12i3.34885

Abstract

 The purposes of this research are to analyze the influence awareness of paying taxes and taxpayer understanding to tax income, directly or indirectly, by taxpayer compliance as an intervening variable. The population in this research were individual taxpayers in pratama tax service office Surabaya Karang Pilang. The sampling method used in this research is simple random sampling that obtained 100 research respondents. The data analysis technique used in this research is Structural Equation Modeling (SEM) with WarpPLS 6.0 as the software. The results showed that : (1) taxpayer awareness has a positive effect on taxpayer compliance, (2) taxpayer understanding has a positive effect on taxpayer compliance, (3) taxpayer awareness has a positive effect on tax income, (4) taxpayer understanding has a positive effect on tax income, (5) taxpayer compliance has a positive effect on tax income, (6) taxpayer compliance capable as an intervening variable taxpayer awareness to tax income, (7) taxpayer compliance capable as an intervening variable taxpayer understanding to tax income 
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Opini Audit Terhadap Internet Financial Reporting Pemerintah Kota/Kabupaten Jawa Timur Moehardiono, Irna Amelia; Yuliati, Anik
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.v12i3.34453

Abstract

This research aims to identify and examine the influence of local government revenue, size of local government, and audit opinion to local government Internet Financial Reporting. This research uses quantitative analysis techniques using secondary data retreived from local government financial reports in official website of the regency/city in East Java Province 2015-2019. Population used in this research were 38 city / district governments in East Java Province. Purposive sampling was used to collect sample data and obtained a sample of 23 districts/cities. This research used panel data regression analysis with software Eviews 9 to test three hypotheses. The results showed  that local revenue, size of local government, and audit opinion had a simultaneous effect on local government Internet Financial Reporting practices. The partial test results showed that audit opinion affected Internet Financial Reporting of the local government. Meanwhile, local government revenue and size of local government does not affected Internet Financial Reporting.

Page 3 of 4 | Total Record : 33

 1   2   3   4 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 02 (2022) Vol 13, No 01 (2022) Vol. 13 No. 01 (2022) Vol 12, No 3 (2021) Vol. 12 No. 3 (2021) Vol 12, No 2 (2021) Vol. 12 No. 2 (2021) Vol 12, No 1 (2021) Vol. 12 No. 1 (2021) Vol. 11 No. 3 (2020) Vol 11, No 3 (2020) Vol 11, No 2 (2020) Vol. 11 No. 2 (2020) Vol. 11 No. 1 (2020) Vol 11, No 1 (2020) Vol 10, No 3 (2019) Vol. 10 No. 3 (2019) Vol. 10 No. 2 (2019) Vol 10, No 2 (2019) Vol 10, No 1 (2019) Vol. 10 No. 1 (2019) Vol 9, No 3 (2018) Vol. 9 No. 3 (2018) Vol 9, No 2 (2018) Vol. 9 No. 2 (2018) Vol. 9 No. 1 (2018) Vol 9, No 1 (2018) Vol 8, No 2 (2017): Vol. 8 No. 2 (2017) Vol. 7 No. 1 (2017) Vol 7, No 1 (2017): Vol 6, No 3 (2016): Vol. 6 No. 3 (2016) Vol 5, No 2 (2016): Vol. 5 No. 2 (2016) Vol. 4 No. 1 (2016) Vol 4, No 1 (2016): Vol. 3 No. 1 (2015) Vol 3, No 1 (2015): Vol 2, No 1 (2014): Vol. 2 No. 1 (2014) Vol. 1 No. 1 (2013) Vol 1, No 1 (2013) More Issue