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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 125 Documents
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PENGARUH PENGETAHUAN AUDIT, OBJEKTIVITAS DAN INDEPENDENSI TERHADAP PENDETEKSIAN TEMUAN KERUGIAN DAERAH (Studi Empiris Pada 3 Kantor Inspektorat Provinsi Bali) ., I B Angge Artadharma; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6652

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan audit, objektivitas dan independensi terhadap pendeteksian temuan kerugian daerah. Penelitian ini merupakan penelitian kausal, dimana ada pengaruh pengetahuan audit, objektivitas dan independensi terhadap pendeteksian temuan kerugian daerah. Populasi dalam penelitian ini adalah auditor pada Kantor Inspektorat kabupaten Buleleng, Inspektorat Kota Denpasar dan Inspektorat Provinsi Bali. Pengambilan sampel dilakukan dengan cara Purposive Sampling, dengan sampel 34 responden. Jenis data yang digunakan dalam penelitian adalah data primer. Metode pengumpulan data yang dilakukan adalah dengan survey melalui pembagian kuesioner kepada responden. Analisis data penelitian menggunakan analisis regresi berganda dengan menggunakan program SPSS versi 19.00. Hasil penelitian menunjukkan bahwa (1) pengetahuan audit berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (2) objektivitas berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (3) independensi berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah, (4) pengetahuan audit, objektivitas dan independensi secara simultan berpengaruh signifikan terhadap pendeteksian temuan kerugian daerah. Kata Kunci : pengetahuan audit, objektivitas, independensi, kerugian daerah The study aimed at finding out the effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss. This study utilized a causal design where the effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss was found, involving the population of all auditors working under the Inspectorate offices in Buleleng regency, Denpasar regency, and Bali province. There were about 34 respondents selected as the samples, which were selected based on purposive sampling technique. The data of the study were obtained from primary sources, collected by making survey, using questionnaires. The data were analyzed by using multiple regression supported by SPSS software vesion 19.00. The results of the study indicated that (1) there was a significant effect of auditor’s knowledge on the detection of findings of local area loss, (2) there was a significant effect of objectivity on the detection of findings of local area loss, and (3) there was a significant effect of independency on the detection of findings of local area loss, and (4) There was a simultaneous significant effect of auditor’s knowledge, objectivity, and independency on the detection of findings of local area loss. keyword : auditor’s knowledge, objectivity, independency, local area loss
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN NILAI PERUSAHAAN TERHADAP KEBERLANJUTAN USAHA (GOING CONCERN) PERUSAHAAN PERBANKAN (Studi Kasus pada Bank yang Listing di Bursa Efek Indonesia Periode 2009-2013) ., Ni Nyoman Yudari; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6468

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan nilai perusahaan terhadap keberlanjutan usaha (going concern) perusahaan. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 10 perusahaan perbankan yang listing di BEI periode 2009-2013. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan secara tidak langsung, yaitu melalui perantara atau media internet dengan metode studi dokumen. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa (1) Corporate Social Responsibility (CSR) berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan, (2) nilai perusahaan berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan, (3) Corporate Social Responsibility (CSR) dan nilai perusahaan secara simultan berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan.Kata Kunci : Corporate Social Responsibility (CSR), nilai perusahaan, keberlanjutan usaha (going concern) This research’s objective is to know the effect of Corporate Social Responsibility (CSR) and corporate value on the going concern of corporate. This research was using quantitative approach. The technique removal of sample that was used purposive sampling with 10 samples of bank that listing at Bursa Efek Indonesia (BEI) in 2009-2013. The kind of data that used in this research is secondary data. Data collection was done at second hand that was by mediator or from internet with study document. The technique of data analysis was used multiple linier regression analysis that was processed by SPSS 19.0 for Windows program. The result of this research is showing that (1) Corporate Social Responsibility (CSR) influential significant positive on the going concern of corporate, (2) corporate value influential significant positive on the going concern of corporate, (3) Corporate Social Responsibility (CSR) and corporate value in a simultaneous influential significant positive on the going concern of corporate.keyword : Corporate Social Responsibility (CSR), corporate value, going concern
PENGARUH PROFITABILITAS, DEBT TO EQUITY RATIO, COMPANY SIZE, DAN DEVIDEND PAYOUT RATIO TERHADAP INCOME SMOOTHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2010-2014 ., Putu Mega Surya Pangastuti; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6651

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara profitabilitas, debt to equity ratio, company size dan dividend payout ratio terhadap income smoothing pada perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010 – 2014. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010–2014. Sampel diambil dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan manufaktur yang listing di Bursa Efek Indonesia periode 2010–2014. Jenis data yang digunakan adalah data kuantitatif. Data dikumpulkan dengan menggunakan metode dokumentasi dan dianalisis dengan teknik analisis data regresi linier berganda. Hasil Penilaian menunjukan bahwa: (1) tidak terdapat pengaruh antara profitabilitas dan income smoothing, (2) tidak terdapat pengaruh antara debt to equity ratio dan income smoothing, (3) terdapat pengaruh antara company size dan income smoothing, (4) tidak terdapat pengaruh antara dividend payout ratio dan income smoothing, (5) tidak terdapat pengaruh secara simultan antara profitabilitas, debt to equity ratio, company size dan dividend payout ratio terhadap praktik income smoothing.Kata Kunci : profitabilitas, company size, income smoothing This present study is intended to identify the impact of profitability, debt to equity ratio, company size and dividend payout ratio on the income smoothing of the manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The quantitative approach was used. The population of the study included the manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The samples of the study were determined using the purposive sampling method, and totaled 10 manufacturing companies listed in the Indonesia’s Stock Exchange from 2010 to 2014. The quantitative data were used, and were collected using the documentary method. They were analyzed using the technique of the multiple linier data analysis. The result of the study shows that (1) profitability did not affect income smoothing, (2) debt to equity ratio did not contribute to income smoothing, (3) company size did not have anything to do with income smoothing, (4) dividend payout ratio did not have anything to do with income smoothing, (5) profitability, debt to equity ratio, company size and dividend payout ratio did not contribute to the practice of income smoothing either. keyword : profitability, company size, income smoothing
Konsep Amanah dalam Penerapan Sistem Pengendalian Internal dan Pertanggungjawaban Kinerja Pada Pelaporan Keuangan Masjid (Studi Kasus pada Masjid Agung Jami' di Lingkungan Singaraja) ., Lutfiah; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6780

Abstract

Masjid merupakan suatu tempat peribadatan bagi umat muslim. Dalam tata letak dan pengelolaannya. seringkali mengandalkan sejumlah pengurus masjid atau takmir masjid yang bertujuan untuk memakmurkan masjid tersebut.Penelitian ini bertujuan untuk menganalisis dan memahami penerapan amanah yang dijadikan sebagai konsep sistem pengendalian internal dan pertanggungjawaban kinerja pada pelaporan keuangan Masjid Agung Jami’ Singaraja. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang menitikberatkan perhatiannya pada sejumlah pernyataan yang diungkapkan oleh informan. Analisis data dilakukan dengan tiga tahapan, antara lain : 1) Reduksi Data, 2) Penyajian Data, dan 3) Menarik Kesimpulan. Hasil penelitian ini menunjukkan bahwa : 1) Pengelola masjid memaknai danna sebagai uang atau biaya yang berasal dari berbagai sumber dan digunakan untuk keperluan dan aktivitas tertentu, bagi mereka dana masjid sangat berguna untuk kemaslahatan umat. 2).Sistem pengendalian internal penting untuk diterapkan di masjid tersebut, untuk menciptakan pengawasan melekat, menutupi kelemahan dan keterbatasan personel, serta mengurangi kemungkinan terjadinya kesalahan dan kecurangan dan dapat membantu pengelola masjid dalam mengendalikan dan memastikan keberhasilan kegiatan. 3) Amanah merupakan perwujudan yang baik dan penting dalam sistem pengendalian internal, hal ini terjadi karena amanah sebagai bentuk tanggungjawab kepada allah, sehingga dengan sikap amanah dapat mengurangi tindakan kecurangan penyelewengan dana masjid. 4) Penerapan amanah sebagai konsep pengendalian internal telah terlaksana dengan baik, dan 5) Pengelolaan keuangan dicatat dengan baik walaupun masih sederhana, tetapi metode tersebut berlangsung bertahun-tahun dengan baik namun Pertanggungjawaban kinerja pada pelaporan keuangan masjid belum optimal, perlunya peningkatan pertanggungjawaban kinerja pada pelaporan keuangan masjid dan sikap keterbukaan pengelola dana terhadap pengurus yang lain. Kata Kunci : Amanah, pengendalian internal, laporan keuangan masjid, pertanggungjawaban kinerja masjid Mosque is a place for worship for the moslems. In the layout and the management, it involves a number of mosque personnel or takmir to make the mosque a success. This study was aimed at analyzing and understanding the implementation of amanah that becomes a concept in the internal control system and performance accountability in mosque financial report of Agung Jami’ Singaraja Mosque. This sudy used a qualitative method with a case study approach that stressed on some statements expressed by informants. The data analysis was done following three stages: 1) Data Reduction, 2) Data Display, and 3) Conclusion Drawing. The results showed that 1) the management of the mosque interprets funds as money or costs that come from various sources to be used for certain needs and activities, for them the mosque fund are very useful for the community benefit. 2) The internal control system is important to be implemented in the mosque, to create control ( pengawasan melekat), to solve the problem of short of personnel, and to reduce the possibility of errors and deceit and to help in the mosque management in controlling and assuring success of the activities. 3) Amanah is good and important in the internal control system, and this is because amanah is the form of accountability to God, so that with amanah attitude can reduce deceit in using the mosque funds. 4) the implementation of amanah as the concept in internal control has been implemented well, and 5) the financial management is recorded well, although it is still simple, but the method has been used from year to year well, but the performance accountability in the mosque financial report is not yet optimal, there is a need to improve performance accountability in the mosque financial report and the attitude of openness of the manager to other managers. keyword : Amanah, internal control, mosque financial report, performance accountability mosque
PENGARUH KESADARAN, PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KECAMATAN NEGARA KABUPATEN JEMBRANA ., I Made Bagus Wicaksana; ., Dr. Edy Sujana,SE,Msi,AK; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6562

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh kesadaran, pengetahuan perpajakan, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan perdesaan dan perkotaan di Kecamatan Negara Kabupaten Jembrana. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan yaitu wajib pajak orang pribadi pajak bumi dan bangunan di Kecamatan Negara. Sampel diambil dengan teknik convenience sampling dengan jumlah sampel sebanyak 100 orang responden. Sumber data yang digunakan adalah data primer. Data dikumpulkan dengan menggunakan metode kuesioner. Metode analisis yang digunakan adalah regresi linear berganda. Berdasarkan hasil pengujian statistik t menunjukkan bahwa variabel pengetahuan perpajakan dan sanksi pajak berpengaruh signifikan terhadap kepatuhan membayar pajak, sedangkan kesadaran dan kualitas pelayanan tidak berpengaruh signifikan terhadap kepatuhan membayar pajak. Dari uji f menunjukkan bahwa secara bersama-sama (simultan) variabel kesadaran, pengetahuan perpajakan, kualitas pelayanan, dan sanksi pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.Kata Kunci : kesadaran, pengetahuan perpajakan, kualitas pelayanan, sanksi pajak, kepatuhan membayar pajak. This study had a purpose to find out the effect of consciousness, taxation knowledge, service quality, and tax sanction on the compliance of taxpayers in paying rural and urban property taxes around Negara sub-district, Jembrana regency. It is a quantitative type of study involving the population of all the personal income taxpayers of rural and urban property tax around Negara sub-district, Jembrana Regency. One hundred respondents were selected based on convenience sampling technique. The data of the study were obtained from a primary source by using and distributing questionnaire. The analysis were conducted by using multiple linear regression. The results of T statistic testing indicated that the variables of taxation knowledge and and tax sanction provided significant effect on the compliance in paying tax, while level of consciousness and service quality had no significant effect on the compliance in paying tax. The results of F testing indicated that simultaneously the level of consciousness, taxation knowledge, service quality, and tax sanction had significant effect on the compliance in paying taxes.keyword : consciousness, taxation knowledge, service quality, tax sanction, the compliance in paying tax

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