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 135 Documents
 9   10   11   12   13 
Search results for , issue "Vol 7, No 1 (2017):" : 135 Documents clear
DETERMINAN KUALITAS KINERJA INSTANSI PEMERINTAH (Pada Dinas Perikanan dan Kelautan Kabupaten Buleleng) ., Komang Anggi Puspita Sari; ., I Gusti Ayu Purnamawati, S.E.; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9494

Abstract

Penelitian ini bertujuan untuk mengetahui determinan kualitas kinerja instansi pemerintah pada Dinas Perikanan dan Kelautan Kabupaten Buleleng. Penelitian ini merupakan penelitian kuntitatif. Populasi dalam penelitian ini adalah pegawai pada Dinas Perikanan dan Kelautan Kabupaten Buleleng. Pemilihan sampel dilakukan dengan menggunakan non probability sampling yang berupa purposive sampling. Sampel yang diperoleh dalam penelitian ini berjumlah 44 orang yaitu kepala dinas, sekretaris, bagian umum, bagian perencanaan, dan bagian keuangan. Teknik analis data yang digunakan yaitu uji validitas dan uji reliabilitas, uji normalitas, uji multikoliniearitas, uji heteroskedastisitas dan regresi linear berganda. Data analisis dengan menggunakan software SPSS versi 20. Hasil penelitian ini menunjukan bahwa 1) akuntabilitas berpengaruh positif dan signifikan terhadap kualitas kinerja instansi pemerintah, 2) transparansi berpengaruh positif dan signifikan terhadap kualitas kinerja instansi pemerintah, 3) pengawasan berpengaruh positif dan signifikan terhadap kualitas kinerja instansi pemerintah, 4) komitmen organisasi berpengaruh positif dan signifikan terhadap kualitas kinerja instansi pemerintah, 5) komitmen organisasi, budaya organisasi, dan akuntabilitas publik berpengaruh positif dan signifikan secara simultan terhadap kualitas kinerja instansi pemerintah.Kata Kunci : Akuntabilitas, transparansi, pengawasan, komitmen, kinerja This study was aimed at finding out the determinants of performance quality of government agencies in Fishery and Maritime Department of Buleleng regency. This study was a qualitative research. The population consisted of the workers of Fishery and Maritime Department of Buleleng regency. The sample was selected by using non probability sampling in the form of purposive sampling. The sample consisted of 44 people (Head of the Department, Secretary, Head of General Affairs Section, Head of Planning Section and Head of Finance Section. The study used validity testing and reliability testing, normality testing, multi-colinearity testing, heteroscedastisity testing and multiple linear regression. The data were analyzed using SPSS software version 20. The results showed that 1) accountability has positive and significant effect on the quality of performance of the government agency, 2) transparency has positive and significant effect on the quality of performance of the government agency, 3) supervision has positive and significant effect on the quality of performance of the government agency, 4) the commitment of the organization has positive and significant effect on the quality of performance of the government agency, 5) the commitment of the organization, organization culture, and public accountability have positive and significant effect on the performance of government agency.keyword : Accountability, transparency, supervision, commitment, performance
MEMAKNAI KEARIFAN LOKAL MENYAMA BRAYA SEBAGAI LANDASAN SISTEM PENGENDALIAN MANAJEMEN PADA STARLIGHT RESTAURANT & BUNGALOWS ., I Kadek Dwi Gede Surya Widarta; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Made Arie Wahyuni, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9493

Abstract

Terdapat beberapa stigma negatif yang menyatakan bahwa perusahaan keluarga sering tidak professional, tidak bisa memisahkan kepentingan keluarga dan kepentingan bisnis, lebih mengutamakan hubungan keluarga daripada kinerja, dan memiliki sistem pengendalian manajemen yang tidak terkontrol. Padahal, suatu sistem pengendalian manajemen yang terimplementasi dengan baik sangat berperan penting untuk pengambilan keputusan yang tepat demi pencapaian tujuan perusahaan yang telah ditetapkan. Kompleksitas makna yang terkandung dalam Kearifan Lokal Menyama Braya rasanya sangat potensial jika diterapkan sebagai landasan pengelolaan perusahaan khususnya sistem pengendalian manajemen. Berdasarkan hal tersebut, penelitian ini dilakukan untuk mengetahui: 1) sistem pengendalian manajemen pada perusahaan keluarga. 2) implementasi Kearifan Lokal Menyama Braya dalam sistem pengendalian manajemen pada perusahaan keluarga. Penelitian ini dilakukan dengan metode kualitatif yang mentitikberatkan pada deskripsi serta interpretasi perilaku manusia. Informan penelitian dipilih secara purposive yakni orang-orang yang terlibat langsung dalam kegiatan operasional perusahaan. Data diperoleh melalui wawancara, observasi dan studi dokumen. Data ini selanjutnya diolah melalui tiga tahapan, yaitu: 1) reduksi data, 2) penyajian data, 3) analisis data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Secara umum, sistem pengendalian manajemen Starlight Restaurant & Bungalows sudah terlaksana dengan baik ditengah minimnya pengetahuan staf hotel mengenai hal itu. 2) Menyama Braya sudah diamalkan dengan baik didalam setiap elemen dalam sistem pengendalian manajemen Starlight Restaurant & Bungalows. Kata Kunci : perusahaan keluarga, sistem pengendalian manajemen, Menyama Braya There is one well known stigma which indicates that if a company owns by a family, it could not be run professionally, since the management frequently find it so hard to differentiate between personal or family interest from business interest, it often relies more greatly on family relationship rather than highly qualified performances; this could in turn result uncontrolled management system. Whereas a good professional management system plays very important roles in making accurate decision in order to achieve the most prominent company’s goal. The complexity of meaning involved in the local wisdom popularly called “Menyama Braya” or system of companionship seems to have great potential to be implemented as the foundation in the process of management a company, in particular in the form of management control system. Accordingly, this study was conducted in order to find out: 1) management control system on the family owned companies, 2) the implementation of local wisdom of “Menyama Braya” or companionship system in the process of management control system of a family owned company. The study was conducted by utilizing a qualitative design which greatly put its focus on the description of human essential behavior. The informants involved in the study were selected by using a purposive sampling technique consisted of all those had access in direct involvement in the process of company’s operational activities. The data were obtained based on an interview, observation, and document study. The data obtained then analyzed based on three stages, such as: 1) data reduction, 2) data presentation, 3) data analysis and conclusion. The results indicated that: 1) In general, the management control system of the Starlight Restaurant & Bungalows had already been well performed in the condition of restricted understanding of the related knowledge of the staffs. 2) “Menyama Braya” or companionship system had been implemented well in every element in the management control system of the Starlight Restaurant & Bungalows.keyword : family owned company, management control system, Menyama Braya
PENGARUH TINGKAT PENDIDIKAN KARYAWAN, JENIS KOPERASI, DAN UKURAN KOPERASI TERHADAP KUALITAS SISTEM PENGENDALIAN INTERN (Studi Kasus Pada Koperasi Di Kabupaten Buleleng) ., Komang Kertiasih; ., Gede Adi Yuniarta, SE.AK; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9583

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dari pengaruh tingkat pendidikan karyawan, jenis koperasi, dan ukuran koperasi terhadap kualitas sistem pengendalian intern. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif, dan dilakukan dengan teknik nonprobability sampling yaitu dengan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini adalah koperasi-koperasi yang masih aktif, sudah beroperasi lebih dari satu tahun, dan sudah melakukan RAT. Dengan menggunakan sampel sebanyak 52 koperasi, dan setiap koperasi digunakan 3 responden (pengurus, manajer, dan karyawan) sehingga diperoleh 156 kuesioner. Data yang diperoleh berupa jawaban dari responden di tabulasi dan kemudian diolah dengan menggunakan analisis data kuantitatif, analisi deskriftif, asumsi klasik dan regresi linier berganda. Hasil dari penelitian ini menunjukan bahwa secara parsial tingkat pendidikan karyawan, jenis koperasi, dan ukuran koperasi berpengaruh posistif dan signifikan terhadap kualitas sistem pengendalian intern. Dan secara simultan tingkat pendidikan karyawan, jenis koperasi, dan ukuran koperasi berpengaruh positif dan signifikan terhadap kualitas sistem pengendalian intern. Kata Kunci : tingkat pendidikan karyawan, jenis koperasi, ukuran koperasi, sistem pengendalian intern This study was aimed at obtaining empirical evidence of the effect of workers’ education, type of cooperative, and size of cooperative on the quality of internal control system. This study was a quantitative research and used non-probability sampling technique that is, by using purposive sampling. The sample consisted of active cooperatives that have operated more than 1 year, and have held members annual meetings. With a sample of 52 cooperatives, 3 respondents for each (1 organizer, 1 manager, and 1 worker) 156 questionnaires were collected. The data in the form of answers from the respondents were tabulated and then processed using quantitative data analysis, descriptive analysis, classical assumption and multiple regression analysis. The results showed that partially, the level of education of the worker, type of cooperative, and size of cooperative have positive and significant effect on the quality of internal control system. And simultaneously, worker’s level of education, type of cooperative, and size of cooperative have positive and significant effect on the quality of internal control system. keyword : worker’s level of education, Type of Cooperative, size of cooperative, internal control system
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEBERHASILAN PENERAPAN SAP BERBASIS AKRUAL (Studi Empiris Pada SKPD Kabupaten Bangli) ., Luh Desy Suareni Dewi; ., I Gusti Ayu Purnamawati, S.E.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9673

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli secara parsial maupun secara simultan. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi yang menjadi unit analisis dalam penelitian ini adalah 13 Dinas dalam SKPD di Kabupaten Bangli. Cara pengambilan sampelnya adalah dengan teknik purposive sampling (judgemental sampling) dengan jumlah responden sebanyak 64 orang. Jenis data dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Pengukuran menggunakan skala likert. Analisis data penelitian menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 18.0. Adapun hasil dari penelitian ini yaitu: secara parsial, variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern berpengaruh signifikan positif terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli, besarnya kontribusi variabel independen adalah sebesar 78,1%. Secara simultan, variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern secara bersama-sama berpengaruh signifikan terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli.Kata Kunci : Sumber Daya, Komitmen, Pengendalian Intern, Akrual This study aimed at determining how the effect of the variables of human resources’ quality, organizational commitment, and internal control system on the success of the implementation of accrual-based SAP on SKPD in Bangli district both partially and simultaneously. This research was conducted through a quantitative method. The population of the unit of analysis in this study was 13 SKPD Offices in Bangli district. The sampling was through purposive sampling (judgmental sampling) technique with a total respondents of 64 people. The type of data in this study was primary data. The data collection was conducted through a questionnaire instrument. The measurement was conducted through a Likert scale. The research data analysis was through multiple linear regression analysis of SPSS version 18.0. The results of this study were as follows: partially, the variable of the quality of human resources, organizational commitment, and internal control system positively significantly affected the success on the implementation of accrual-based SAP on SKPD in Bangli district, the contribution of independent variables was 78.1%. Simultaneously, the variable of the quality of human resources, organizational commitment, and internal control system altogether significantly affected the success of accrual-based SAP implementation on SKPD in Bangli district.keyword : Resources, Commitment, Internal Control, Accrual
ANALISIS KOMPARATIF SAHAM LQ45 SEBELUM DAN SESUDAH PILPRES AMERIKA SERIKAT 2016 ., Ni Putu Tila Permata Sari; ., I Gusti Ayu Purnamawati, S.E.; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10057

Abstract

Tujuan penelitian ini adalah untuk menganalisis perbedaan rata-rata abnormal return dan trading volume activity sebelum dan sesudah pilpres Amerika Serikat 2016 pada saham anggota indeks LQ45. Metode penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 45. Penelitian ini menggunakan data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia.Teknik analisis data yang digunakan adalah Wilcoxon Signed Ranks dengan periode jendela peristiwa selama 7 hari. Hasil penelitian menunjukkan bahwa: (1) Berdasarkan uji statistik terhadap rata-rata abnormal return selama periode peristiwa, ditemukan bahwa tidak terdapat perbedaan rata-rata abnormal return yang signifikan sebelum dan sesudah peristiwa pilpres Amerika Serikat 2016. (2) Berdasarkan uji statistik terhadap rata-rata trading volume activity selama periode peristiwa, ditemukan bahwa terdapat perbedaan rata-rata trading volume activity yang signifikan sebelum dan sesudah peristiwa pilpres Amerika Serikat 2016. Kata Kunci : Abnormal Return, Trading Volume Activity, Pilpres Amerika Serikat 2016 The purpose of this study was to analyze the differences in the average of the abnormal return and trading volume activity before and after the United State Of America’s presidential election in 2016 on the members of stock index LQ45. The sampling method used in this study was purposive sampling with a total sample of 45. This study employed secondary data collected from the official website of Indonesia’s Stock Exchange. The data analysis technique used was Wilcoxon Signed Ranks with the event period of 7 days. The results showed that: (1) Based on the statistical test on the mean of abnormal return during the event period, it was discovered that there was no significant difference in the average abnormal return before and after the event of the US presidential election in 2016. (2) Based on the statistical test on the mean of trading volume activity during the event period, it was discovered that there was a significant difference in the average trading volume activity before and after the event of the US presidential election in 2016. keyword : Abnormal Return, Trading Volume Activity, The United States of America’s Presidential Election in 2016
PENGARUH INTELLECTUAL CAPITAL, CORPORATE SOCIAL RESPONSIBILITY, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015) ., I Gusti Ayu Ariantini; ., Gede Adi Yuniarta, SE.AK; ., Dr. Edy Sujana,SE,Msi,AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9467

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Intellectual Capital, Corporate Social Responsibility, dan Good Corporate Governance terhadap kinerja perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan data sekunder yang diambil dari annual report perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini berjumlah 31 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015, sehingga diperoleh 155 data perusahaan. Metode pengumpulan data dengan menggunakan dokumentasi, dengan teknik analisis data regresi linier berganda. Hasil penelitian ini menunjukan bahwa: 1) Intellectual Capital berpengaruh terhadap kinerja perusahaan (ROE), 2) Corporate Social Responsibility berpengaruh terhadap kinerja perusahaan (ROE), 3) Good Corporate Governance (Ukuran Dewan Komisaris) tidak berpengaruh terhadap kinerja perusahaan (ROE), 4) Intellectual Capital, Corporate Social Responsibility, dan Good Corporate Governance secara bersama-sama berpengaruh terhadap kinerja perusahaan (ROE). Kata Kunci : Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, kinerja perusahaan. This study aimed at obtaining empirical evidence regarding the effect of Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance on company performance. The method applied in this study was quantitative method by using secondary data collected from the companies’ annual reports. The population of this study were manufacturing companies registered in Indonesia Stick Exchange in 2011-2015. The sampling technique applied was purposive sampling technique. The samples were 31 manufacturing companies registered in Indonesia Stock Exchange in 2011-2015, hence 155 company data were collected. The method of data collection applied was documentation and the technique of data analysis applied was multiple linear regression techhnique. The results of the analysis showed that: 1) Intellectual Capital affected company performance (ROE), 2) Corporate Social Responsibility affected company performance (ROE), 3) Good Corporate Governance (the size of the board of commissioner) did not affect company performance (ROE), 4) Intellectual Capital, Corporate Social Renponsibility and Good Corporate Governance simultaneously affected company performance (ROE).keyword : Intellectual Capital, Corporate Social Responsibility, Good Corporate Governance, company performance.
PENGARUH SISTEM INFORMASI AKUNTANSI (SIA), HUMAN CAPITAL, DAN BUDAYA ORGANISASI TRI HITA KARANA TERHADAP KINERJA ORGANISASI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DINAS DI KABUPATEN BULELENG ., Putu Dian Dharmaningsih; ., Dr. Edy Sujana,SE,Msi,AK; ., Nyoman Trisna Herawati, SE.AK,M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9502

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh sistem informasi akuntansi, human capital, dan budaya organisasi tri hita karana terhadap kinerja organisasi pada SKPD dinas di Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Populasi meliputi 15 dinas di Kabupaten Buleleng dan sampel sebanyak 139 orang. Penentuan sampel dilakukan dengan teknik purposive sampling sehingga terpilih Pegawai Negeri Sipil (PNS) di bagian keuangan yang telah bekerja minimal 1 tahun pada dinas bersangkutan. Data yang diperoleh berupa jawaban dari responden menggunakan teknik analisis data regresi berganda dan diolah dengan bantuan software SPSS version 16. Hasil penelitian ini menunjukkan bahwa secara parsial sistem informasi akuntansi, human capital, dan budaya organisasi tri hita karana berpengaruh positif dan signifikan terhadap kinerja organisasi, dan secara simultan ketiga variabel bebas pada penelitian ini berpengaruh positif dan signifikan terhadap kinerja organisasi. Kata Kunci : sistem informasi akuntansi, human capital, budaya organisasi tri hita karana The study aimed at obtaining empirical evidences about the effect of accountancy information system, human capital, and tri hita karana organization culture on the organization performances at the local government working units offices in Buleleng. The study utilized a quantitative design involving the population of 15 working unit offices of local government in Buleleng from which 139 respondents were selected as the samples of the study. They were selected based on purposive sampling technique with a criteria that they were government permanent employees in the financial sector having one year working experience. The data were obtained by using questionnaire and they were analysed by using multiple regression technique supported by SPSS software version 16. The results indicated that partially accountancy information system, human capital, and tri hita karana organization culture had a positive and significant effect on the organization performances. In addition simultaneously all three independent variables had a positive and significant effect on the organization performances. keyword : accountancy information system, human capital, and tri hita karana organization culture
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN PERSONAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKASADA ., Ni Made Sri Lestari; ., Made Arie Wahyuni, S.E.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9408

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi pemakai sistem informasi, kemampuan personal, pemanfaatan teknologi informasi, dan peran pengawas internal baik secara parsial maupun simultan terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada. Populasi penelitian ini adalah seluruh LPD di Kecamatan Sukasada yaitu sebanyak 21 LPD dan sampel yang digunakan adalah 9 LPD dengan total responden sebanyak 67 responden. Metode penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda dengan propram SPSS 18.00 for windows. Hasil penelitian ini membuktikan bahwa secara parsial variabel partisipasi pemakai sistem informasi (X1), kemampuan personal (X2), pemanfaatan teknologi informasi (X3), peran pengawas internal (X4) berpengaruh terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada. Hasil pengujian secara simultan membuktikan bahwa partisipasi pemakai sistem informasi, kemampuan personal, pemanfaatan teknologi informasi, dan peran pengawas internal berpengaruh terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada.Kata Kunci : SIA (Sistem Informasi Akuntansi), Partisipasi Pemakai Sistem Informasi, Kemampuan Personal, Pemanfaatan Teknologi Informasi, dan Peran Pengawas Internal. This study aimed at finding out the effect of information system’s user participation, personal ability, information technology utilization and the role of internal controller partially and simultaneously on the effectivity of accounting information system of the Rural Credit Unions in Sukasada district. The population of this study were all 21 Rural Credit Unions in Sukasada District, with 9 of them were used as samples. The number of the respondents was 67. The method applied was quantitatve method with primary data, collected from questionnaires and measured using Likert scale. The technique of data analysis applied was double linear regression technique assisted by SPSS 18.00 for windows program. The results of the analysis showed that partially variables of information system’s user participation (X1), personal ability (X2), information technology utilization (X3), role of internal controller (X4) affected the effectivity of the accounting information system of the Rural Credit Unions in Sukasada District. The results of the analysis also indicated that simultaneously information system’s user participation, personal ability, information technology utilization, and role of internal controller affected the effectivity of the accounting information system of Rural Credit Unions in Sukasada District. keyword : SIA (Accounting Information System), Personal Ability, Information Technology Utilization and The Role of Internal Controller.
Pengaruh Persepsi Kebermanfaatan, Kemudahan Penggunaan, Dan Keamanan Terhadap Minat Menggunakan E-Banking Pada Mahasiswa Jurusan Akuntansi Program S1 Fakultas Ekonomi Universitas Pendidikan Ganesha ., Ni Luh Putu Eka Puspa Dewi; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.10111

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel persepsi kebermanfaatan, kemudahan penggunaan, dan keamanan terhadap minat menggunakan E-Banking pada mahasiswa Jurusan Akuntansi Program S1 Fakultas Ekonomi Universitas Pendidikan Ganesha. Penelitian ini menggunakan data primer dengan metode yang digunakan untuk memperoleh data adalah metode kuantitatif yang menggunakan teknik kuesioner yang merupakan daftar pertanyaan terstruktur. Populasi dalam penelitian ini adalah mahasiswa akuntansi program S1 pada tahun ajaran 2016/2017. Sampel diambil dengan kriteria yaitu: (1) Mahasiswa yang sudah memiliki ATM/KTM, (2) Responden pernah menggunakan E-Banking, dan (3) Responden telah lulus mata kuliah Bank dan Lembaga Keuangan Lainnya. Analisis data penelitian menggunakan analisis regresi linear berganda dengan menggunakan program SPSS versi 23.0. Hasil penelitian secara parsial membuktikan bahwa, variabel persepsi kebermanfaatan, kemudahan penggunaan, dan keamanan mempengaruhi minat menggunakan E-Banking dengan hasil thitung sebesar 2,202, 2,586, dan 4,645 dengan tingkat signifikansi masing-masing sebesar 0,030, 0,011, dan 0,000. Secara simultan variabel persepsi kebermanfaatan, kemudahan penggunaan, dan keamanan mempengaruhi minat menggunakan E-Banking dengan fhitung sebesar 31,061 dengan tingkat signifikansi sebesar 0,000. Kata Kunci : Persepsi kebermanfaatan, kemudahan penggunaan, keamanan, E-Banking. This study was aimed at finding out the effect of the variable of perception on the use, easiness of use, and security on the interest in using e-banking among the students of Accounting Program of strata 1 of Economic Faculty of Ganesha University of Education. This study used primary data and quantitative method. The data were collected by using questionnaire with a structured list of questions. The population consisted of the students of Accounting Department of Strata 1 Program in the 2016/2017 academic year. The sample was selected based on the following criteria: (1) the students who have ATM/Student Cards, (2) the respondents have ever used E-Banking, and (3) the respondents have passed Bank and Other Financial Organizations Course. The data were analyzed with multiple regression analysis using SPSS of Version 23.0. The results showed that partially it was proven that the variable of perceptions on use, easiness of use, and security have an effect on the interest in using E-Banking with the tobs. = 2.202, 2.286, and 4.645 at the significance levels of 0.030, 0.011, and 0.000 respectively. Simultaneously, the variables of perceptions of use,, easiness of use, and security have an effect on the interest in using E-Banking at fobs. = 31.061 at the significance level of 0.000. keyword : Perceptions on use, easiness of use, security, E-Banking
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR AKUNTAN PROFESIONAL DALAM MENGHADAPI ASEAN ECONOMIC COMMUNITY (Studi Empiris pada Mahasiswa Jurusan Akuntansi Program S1 pada Universitas Negeri di Bali) ., Luh Gede Devi Priyanti; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., NI KADEK SINARWATI, SE., M.Si.Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9309

Abstract

Perkembangan dalam dunia pendidikan, yang mempengaruhi permintaan akan tenaga kerja sangat mempengaruhi pertumbuhan tenaga kerja suatu negara. Tingginya minat mahasiswa dalam memilih profesi akuntan dapat tercermin dari bertambahnya jumlah akuntan di setiap tahunnya. Untuk meningkatkan persaingan para calon akuntan di kawasan Asean Economic Community, calon akuntan perlu mengasah kompetensinya agar dapat bersaing dengan akuntan di negara lainnya yang bermanfaat pada pengembangan karir kedepannya untuk dapat bersaing dalam pasar global. Penelitian ini bertujuan mengetahui faktor-faktor yang mempengaruhi minat mahasiswa akuntansi dalam pemilihan karir akuntan professional dalam menghadapi Asean Economic Community. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan studi empiris. Sumber data yang digunakan yaitu data primer serta metode yang digunakan yaitu metode kuesioner. Teknik pengambilan data yang digunakan yaitu purpose sampling dengan jumlah sampel sebanyak 198 mahasiswa di Universitas Pendidikan Ganesha dan Universitas Udayana. Hasil penelitian ini menunjukkan bahwa sebanyak 29 item yang mempengaruhi minat mahasiswa dalam pemilihan karir sebagai akuntan profesional membentuk enam faktor yaitu faktor profesionalisme, faktor nilai intrinsik pekerjaan, faktor penghargaan finansial, faktor personalitas, faktor pengakuan profesionalitas, dan faktor pelatihan profesionalitas. Keenam faktor tersebut memiliki nilai persentase varian 65,498%. Hal tersebut menunjukkan bahwa keenam faktor tesebut secara keseluruhan memberikan pengaruhnya terhadap pemilihan karir sebagai akuntan professional dalam Asean Economic Community sebesar 65,498%. dan sisanya 34,502% dipengaruhi oleh faktor lainnya selain dari keenam faktor tersebut.Kata Kunci : Faktor pemilihan karir, Akuntan Profesional, Asean Economic Community Development in educational sector which had been affecting the demand of work force had great influences on the growth of work force in a country. A high level of students’ interest in choosing accountant profession is reflected from the increase in number of accountant every year. To accelerate the competition of the accountant candidates around the area of Asean Economic Community, they should be able to improve their competency in order to be able to compete against those from other countries which also could be worthwhile to the future carrier development. In addition, a lot of supporting factors are required in order to win in the global market. The study aimed at finding out several factors affecting the choice of professional accountant carrier in facing Asean Economic Community. This is a quantitative research by utilizing empirical study. The data were obtained from a primary source, by using questionnaire. There were about 198 students from both Udayana University and Ganesha University of Education selected as the samples of the study which were determined by using purposive sampling. The results of the study indicated that about 29 items which could influence the students’ interest in selecting their carrier as professional accounts form six different factors such as professional factor, working intrinsic value factor, financial appreciation factor, personality factor, professional recognition factor, and professional training factor. All the factors mentioned had variant percentage value of 65.498%. That indicated that all the six different factors could provide great effect on the choice of professional accountant carrier in the area of Asean Economic Community about 65,498%, and the remaining 34,502% were affected by other different factors. keyword : carrier selection factor, professional accountant, Asean Economic Community.

Page 11 of 14 | Total Record : 135

 9   10   11   12   13 

Filter by Year

2017 2017


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