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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
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Pengaruh Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi dan Partisipasi Manajemen Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se-Kecamatan Ubud ., Ni Kadek Lisnawati; ., Made Arie Wahyuni, S.E., M.Si.; ., I Putu Julianto, SE., M.Si., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13453

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh personal capability, kecanggihan teknologi informasi, perlindungan sistem informasi dan partisipasi manajemen terhadap efektivitas sistem informasi akuntansi pada LPD se-Kecamatan Ubud. Populasi penelitian ini adalah seluruh LPD di Kecamatan Ubud yang berjumlah 32 LPD. Teknik pengambilan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling dengan total jumlah responden sebanyak 96 responden. Metode penelitian ini menggunakan 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 linear berganda dengan program SPSS 24.0 for Windows. Hasil penelitian ini menunjukkan bahwa : (1) Personal Capability berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (2) Kecanggihan teknologi informasi berpengaruh positif dan signifika terhadap efektivitas sistem informasi akuntansi. (3) Perlindungan sistem informasi berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (4) Partisipasi manajemen berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. (5) Personal capability, kecanggihan teknologi informasi, perlindungan sistem informasi dan partisipasi manajemen secara bersama- sama berpengaruh positif dan signifikan terhadap efektivitas sistem informasi akuntansi. Kata Kunci : Efektivitas Sistem Informasi Akuntansi, Personal Capability, Kecanggihan Teknologi Informasi, Perlindungan Sistem Informasi, Partisipasi Manajemen This study aimed at examining the effect of personal capability, information technology sophistication, information system protection, and management participation on the effectivity of the accounting information system of village credit institutions in Ubud district. The study was conducted at the 32 village credit institution offices located around Ubud sub-district using a quantitative method in order to find out the effect of personal capability, information technology sophistication, information system protection, and management participation on the effectiveness of accountancy information system. There were 96 respondents selected as the samples based on purposive sampling. The primary data were obtained by using questionnaires measured by Liker scale. The analysis was made by using multiple linear regression technique supported by SPSS 24.0 for windows. The results of the study indicated that (1) personal capability had a significant positive effect on the effectiveness of accountancy information system, (2) information technology sophistication had a significant positive effect on the effectiveness of accountancy information system,(3) information system protection had a significant positive effect on the effectiveness of accountancy information system, and (4) management participation had a significant positive effect on the effectiveness of accountancy information system. And (5) personal capability, information technology sophistication, information system protection, and management participation simultaneously had a significant and positive effect on the effectiveness of accountancy information system. keyword : Effectiveness of Accountancy Information System, Personal Capability, Information Technology Sophistication, Information System Protection, and Management Participation.
PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI) ., I Putu Arby Parwatha; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.12265

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris : 1) Pengaruh tekanan ketaatan terhadap Audit Judgment pada Kantor Akuntan Publik Di Provinsi Bali, 2) pengaruh kompleksitas tugas terhadap Audit Judgment pada Kantor Akuntan Di Provinsi Bali, 3) pengaruh pengalaman kerja terhadap Audit Judgment pada kantor akuntan publik di Provinsi Bali, 4) pengaruh tekanan ketaatan, kompleksitas tugas, pengalaman kerja terhadap Audit Judgment pada Kantor Akuntan Publik Di Provinsi Bali.Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh auditor Kantor Akuntan Publik Di Provinsi Bali yang berjumlah 82 orang. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah 70 sampel pada Kantor Akuntan Publik Di Provinsi Bali. Data dikumpulkan menggunakan angket atau kuisioner. Data yang diperoleh dianalisis dengan menggunakan tehnik analisis regresi linier berganda dan diolah menggunakan SPSS versi 16. Hasil penelitian menunjukkan bahwa 1) Terdapat pengaruh Positif tekanan ketaatan terhadap Audit Judgement pada kantor akuntan publik di Provinsi Bali, 2) Terdapat pengaruh kompleksitas tugas terhadap Audit Judgment pada kantor akuntan publik di Provinsi Bali, 3) Terdapat pengaruh pegalaman kerja terhadap Audit Judgment pada kantor akuntan di Provinsi Bali, 4) Terdapat pengaruh tekanan ketaatan, kompleksitas tugas,dan pengalaman kerja secara simultan terhadap Audit Judgement pada kantor akuntan publik di Provinsi Bali. Kata Kunci : Audit Judgment, Tekanan Ketaatan, Kompleksitas Tugas, dan Pengalaman Kerja This research aims to obtain empirical evidence : 1) pressure Influence adherence to Audit Judgment on public accountant in the province of Bali, 2) influences the complexity of the task against Audit Judgment in the Accounting Office of Bali, 3) influence work experience against Audit Judgment on public accountant in the province of Bali, 4) influence the pressure of obedience, the complexity of the task, work experience against Audit Judgment on public accountant in the province of Bali it is Research. Quantitative research. The population of this research is the entire auditor In public accountant Bali totalling 82 people. Sampling using a purposive sampling method with a number of 70 samples on public accountant in the province of Bali. Data collected using question form or questionnaire. The data obtained were analysed by using multiple linear regression analysis techniques and processed using SPSS version 16. The results showed that 1) there is a Positive pressure influence adherence to Audit Judgement on public accountant in the province of Bali, 2) there is the influence of the complexity of the task against Auditing Judgment on public accountant in the province of Bali, 3) there is the influence of work experience against Audit Judgement in the Accounting Office of Bali, 4) there is the influence of the pressure of obedience, the complexity of the tasks, and the work experience simultaneously against Audit Judgement in public accounting in the province Bali.keyword : : Audit Judgment, Pressure of Obedience, Complexity of Tasks, and Work Experience
TRANSPARANSI PENGELOLAAN PUNGUTAN DANA KRAMA TAMIU DAN DAMPAKNYA DI DESA PAKRAMAN BANGKANG, KABUPATEN BULELENG ., Gusti Nyoman Ari Widnyana; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd.; ., Made Aristia Prayudi, S.A., M.Sc., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14658

Abstract

Penelitian ini dilakukan untuk mengetahui (1) Untuk mengetahui Transparasi pengelolaan dana krama tamiu di Desa Pakraman Bangkang, (2) dampak yang diperoleh penduduk pendatang dari adanya pungutan dana krama tamiu, dan (3) kendala yang dihadapi dalam implementasi prinsip transparansi dalam pengelolaan pungutan dana krama tamiu. Metode yang digunakan dalam penulisan penelitian ini adalah metode kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder.Data diperoleh melalui wawancara mendalam, observasi dan studi dokumentasi yang selanjutnya dianalisis dengan reduksi data, penyajian data, analisis data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa, (1) Desa Pakraman Bangkang dalam pengelolaan pungutan dana krama tamiu sudah transparan karena adanya keterbukaan oleh pengurus desa dan kesedian informasi dan dokumen, (2) Dalam mengimplementasikan prinsip transparansi mengalami banyak kendala yaitu masalah sumber daya manusia, tingkat partisipasi masyarakat yang kurang dan kurangnya kerjasama antara pengurus desa dengan krama tamiu. (3) Dampak yang diperoleh dari adanya pungutan dana krama tamiu adalah mendapat pertolongan bila terjadi musibah, mendapat pengawasan dan perlindungan keamanan, dan berhak menggunakan fasiitas banjar Adat/Desa Pakraman. Kata Kunci : transparansi, pungutan dana krama tamiu This study was conducted to examine (1) the transparency of the management of the money collected from the non-native community members at Bangkang customary village, (2) the impact of the money collected from the non-native community members for themselves, (3) the obstacles faced in the implementation of the principle of transparency in the management of the money collected from the non-native community members. This study applied qualitative method. The data used in this study were primary and secondary data. The data were obtained through in-depth interview, observation and documentation study. The collected data were analyzed through three stages; the stage in which the data were reduced; the stage in which the data were presented; and the stage in which conclusions were drawn. The results of the analysis showed that (1) the management of the money collected from the non-native community members at Bangkang customary village was already transparent as there were already opennesss from the village officials and availability of information and documents, (2) in implementing the principal of transparency, the obstacles faced were issues in human resources, low level of participation from the community, and lack of cooperation between the village officials and the non-native community members, (3) the impacts of the money collection obtained by the non-native community members were assistence when there were disasters, supervision and security protection, and rights to use the fasilities owned by the traditional/customary village. keyword : transparency, money collected from non-native community members
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 ., Made Radita Cita Putri; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., Putu Sukma Kurniawan, S.T., M.A.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13647

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh struktur Corporate Governance dan Ukuran Perusahaan terhadap Kesulitan Keuangan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang dipublikasikan di www.idx.co.id. Populasinya adalah perusahaan di sektor properti dan real estate di bursa efek Indonesia pada 2012-2016 sebanyak 46 perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Sampel yang memenuhi kriteria dalam penelitian ini adalah 10 perusahaan. Teknik analisis data adalah analisis regresi berganda dengan menggunakan SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa jumlah dewan direksi, proporsi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial, komite audit, dan ukuran perusahaan berpengaruh terhadap kesulitan keuangan.Kata Kunci : jumlah dewan direksi, proporsi dewan komisaris independen, kepemilikan institusional, kepemilikan manajerial , Ukuran Perusahaan, Kesulitan Keuangan This study aimed at gaining empirical evidences on the impact of corporate governance structure and company size on financial difficulty. This study was a quantitative study and using secondary data gained from companies’ yearly financial statements which were published at www.idx.co.id. The population of this study were 46 companies in the property and real estate sectors at Indonesia stock exchange in 2012-2016. The sampling technique applied in this study was purposive sampling technique. The samples which fulfilled the criteria of this study were 10 companies. The data analysis technique was double regression analysis using SPSS 19.0 for Windows. The results of the analysis showed that the number of the board of directors, the proportion of the independent commision board, institutional ownership, managerial ownership, audit committee and company size had impact on financial difficultykeyword : number of the board of directors, proportion of independent commision board, institutional ownership, managerial ownership, company size, financial difficulty
Analisis Modal Sosial Dalam Berdirinya Kembali Lembaga Perkreditan Desa (LPD) Desa Pakraman Tusan, Kecamatan Banjarangkan, Kabupaten Klungkung. ., Ni Wayan Wahyuni; ., Dr. Anantawikrama Tungga Atmadja, S.E.,; ., Putu Sukma Kurniawan, S.T., M.A.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13148

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui bagaimana motivasi krama desa dalam membentuk kembali LPD Desa Pakraman Tusan. (2) mengetahui bagaimana proses pembentukan kembali LPD Desa Pakraman Tusan. (3) mengetahui bagaimana modal sosial membuat LPD Desa Pakraman Tusan lebih maju dan disiplin. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dilakukan analisis data dengan model analisis interaktif melalui tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Didirikannya kembali LPD Desa Pakraman Tusan pada Tahun 2016 oleh krama desa yaitu karena adanya motivasi internal yaitu krama desa merasakan kehilangan LPD dan dengan melihat Desa Pakraman yang lain memiliki LPD (2) Terbentuknya kembali LPD merupakan kesepakatan seluruh krama desa dalam sangkep, dan dalam pemilihan pengurus LPD seluruh krama desa memiiki hak suara (3) Adanya modal sosial berupa kepercayaan, jaringan sosial dan norma dalam berdirinya kembali LPD sehingga membuat LPD lebih maju dan disiplin dalam pengelolaan keuangannya. Kata Kunci : Lembaga Perkreditan Desa (LPD), Desa Pakraman, Modal Sosial This study aimed at: (1) finding out how the motivation of krama desa ‘village people’ in re-forming LPD of Tusan pakraman village was. (2) knowing how the re-establishment process of LPD of Tusan pakraman village was. (3) knowing how the social capital made LPD of Tusan pakraman village became more developed and disciplined. This research was conducted through a qualitative method. The data were collected through in-depth interview, observation, and document study which were then analyzed through interactive analysis model that consist of three stages: (1) data reduction, (2) data presentation, (3) conclusion drawing. The results of the research showed that (1) the re-establishment of LPD of Tusan pakraman village in year 2016 by krama desa ‘village people’ was because of the internal motivation that village krama ‘people’ felt the loss of LPD and by seeing other pakraman village that had LPD (2) The re-establishment of LPD was an agreement of all village krama ‘people’ in a village meeting, and in the election of LPD officials every village krama ‘people’ had a voice (3) The existence of social capital in the form of trust, social network, and norm in the re-establishment of LPD, thus made the LPD more developed and disciplined in the management of its finance. keyword : Village Credit Institution (LPD), Desa Pakraman, Social Capital
PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), PRODUK DOMESTIK BRUTO (PDB), DAN RETURN ON ASSET (ROA) TERHADAP PENYALURAN KREDIT PERBANKAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015) ., I Gede Andi Suta Darmawan; ., Made Arie Wahyuni, S.E.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.10393

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Produk Domestik Bruto (PDB), dan Return On Asset (ROA) terhadap penyaluran kredit pada perusahaan perbankan yang terdaftar di BEI. Sampel penelitian berjumlah 28 perusahaan perbankan, yang ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan tahunan perusahaan perbankan periode tahun 2013-2015. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 20.0. Hasil penelitian ini menunjukkan bahwa: (1) Capital Adequacy Ratio (CAR) berpengaruh negatif dan signifikan terhadap penyaluran kredit; (2) Non Performing Loan (NPL) berpengaruh negatif dan signifikan terhadap penyaluran kredit; (3) Produk Domestik Bruto (PDB) berpengaruh positif dan signifikan terhadap penyaluran kredit; (4) Return On Asset (ROA) berpengaruh positif dan signifikan terhadap penyaluran kredit; (5) Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Produk Domestik Bruto (PDB), dan Return On Asset (ROA) secara simultan berpengaruh positif dan signifikan terhadap penyaluran kredit.Kata Kunci : CAR, NPL, PDB, ROA, dan penyaluran kredit. This study aimed at knowing the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Gross Domestic Product (GDP), and Return On Asset (ROA) on credit distribution of banking companies listed in Indonesia Stock Exchange (BEI). The sample of this research was 28 banking companies determined by purposive sampling method. The type of data used was secondary data in the form of annual reports of banking companies for the period of 2013-2015. The data analysis technique used was multiple linear regression analysis with a help of SPSS program version 20.0. The result showed that: (1) Capital Adequacy Ratio (CAR) had a negative and significant effect on credit distribution; (2) Non Performing Loan (NPL) had a negative and significant effect on credit distribution; (3) Gross Domestic Product (GDP) had a positive and significant effect on credit distribution; (4) Return On Assets (ROA) had a positive and significant effect on credit distribution; (5) Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Gross Domestic Product (GDP), and Return On Asset (ROA) simultaneously had a positive and significant effect on credit distribution.keyword : CAR, NPL, GDP, ROA, and credit distribution.
ANALISIS PROSEDUR PENYELESAIAN KREDIT BERMASALAH PADA UNIT USAHA SIMPAN PINJAM BUMDES SARI MEKAR DESA SARI MEKAR, KECAMATAN BULELENG, KABUPATEN BULELENG ., I Gusti Ayu Komang Laksmi Dewi; ., Made Aristia Prayudi, S.A., M.Sc., Ak.; ., Dr. Anantawikrama Tungga Atmadja, S.E.,
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14751

Abstract

Penelitian ini bertujuan untuk mengetahui (1) bagaimana prosedur penyaluran kredit unit usaha simpan pinjam BUMDES Sari Mekar Desa Sari Mekar, (2) mengapa prosedur penyaluran kredit tidak mampu mencegah terjadinya kredit macet, (3) bagaimana tindakan yang dilakukan oleh BUMDes dalam mengatasi kredit macet. Penelitian ini merupakan penelitian deskriptif kualitatif.Data yang digunakan adalah data primer yang diperoleh dari hasil wawancara langsung dengan pengurus BUMDes “Sari Mekar” Desa Sari Mekar.Teknik pengumpulan data menggunakan teknik wawancara, observasi dan dokumentasi.Teknik analisis data dalam penelitian ini adalah dengan 1) reduksi data, 2) penyajian data, 3) analisis data dan penarik simpulan. Hasil penelitian menunjukkan bahwa: (1)Prosedur penyaluran kredit pada BUMDes Sari Mekar sudah mengikuti prosedur yang baku dan sudah lazim. Dan dalam proses pengajuan kreditnya sudah dilaksanakan secara terstruktur. (2)Prosedur penyaluran kredit tidak mampu mencegah terjadinya kredit macet karena disebabkan dari pihak Nasabah yaitu sebagai berikut: Karakter Buruk, Kurangnya pemahaman masyarakat tentang kredit BUMDes, Penyalahgunaan Dana yang Telah Diberikan, Bencana Alam dan Perubahan Iklim yang Tidak Menentu. (3) Tindakan yang dilakukan oleh BUMDes Sari Mekar dalam mengatasi Kredit Macet yaitu dengan melakukan suatu Pendekatan Edukatif, yaitu suatu pendekatan yang berasaskan kekeluargaan dan kebersamaan. Kata Kunci : prosedur penyelesaian kredit, kredit bermasalah, pendekatan edukatif, BUMDes. This study aimed at discovering; (1) procedure of loan distribution of loan save unit in BUMDes Sari Mekar, Sari Mekar Village, (2) reasons why the procedure could not prevent the loan problems, and (3) action to deal with the loan problem. This study was a descriptive qualitative study. Data in this study were primary data obtained from interview, observation, and documentation. Techniques of analysis data in this study were 1) data reduction, 2) data display, 3) data analysis and generating conclusion. The results of the study show that; (1) procedure of credit distribution of loan save unit in BUMDes Sari Mekar, Sari Mekar Village has followed the rule and prevalent and the loan proposal has been wellstructured. (2) loan distribution procedure could not prevent the loan problems due to some clients’ problem such as bad attitude, lack of understanding towards BUMDes loan, funding abuse, natural disaster, and climate change. (3) the action done by BUMDes Sari Mekar to prevent loan problem is through educational approach namely an approach based on kinship and togetherness. keyword : BUMDes, educational approach, loan problem, loan settlement procedur
Eksistensi Pencatatan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) Pada Usaha Kopi Luwak Di Desa Demulih Kecamatan Susut Kabupaten Bangli ., Ni Kadek Dewi Astriani; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd.; ., Putu Eka Dianita Marvilianti Dewi, S.S.T
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14106

Abstract

SAK EMKM merupakan salah satu standar akuntansi keuangan yang disusun untuk memenuhi kebutuhan pelaporan keuangan entitas mikro, kecil, dan menengah. SAK EMKM ini diharapkan dapat membantu UMKM di Indonesia dalam menyusun laporan keuangannya dengan tepat. Namun, implementasinya pencatatan keuangan yang dilakukan UMKM masih jauh dari SAK EMKM. Seperti yang terjadi pada CV. Sari Alam Pegunungan, sebuah usaha kopi luwak yang berada di Desa Demulih, Kecamatan Susut, Kabupaten Bangli. Penelitian ini bertujuan untuk : (1) untuk mengetahui pencatatan keuangan yang dilakukan pada CV. Sari Alam Pegunungan, (2) untuk mengetahui penerapan SAK EMKM dalam pencatatan keuangan pada CV. Sari Alam Pegunungan. Penelitian ini menggunakan pendekatan kualitatif dan data yang diperoleh dengan melakukan observasi, wawancara, dokumentasi dan studi kepustakaan. Hasil dari penelitian ini menunjukkan bahwa pencatatan keuangan yang dilakukan pada CV. Sari Alam Pegunungan masih sederhana dan belum sesuai dengan SAK EMKM. Penerapan SAK EMKM dalam pencatatan keuangan pada CV. Sari Alam pegunungan terdiri dari Laporan Posisi Keuangan yang menyajikan informasi aset, liabilitas dan ekuitas, Laporan Laba Rugi yang menyajikan informasi pendapatan, beban, dan beban pajak, serta Catatan Atas Laporan Keuangan yang menyajikan ikhtisar kebijakan akuntansi serta informasi tambahan sehingga bermanfaat bagi pengguna untuk memahami laporan keuangan. Kata Kunci : UMKM, Pencatatan Keuangan, SAK EMKM Financial Accounting Standard of Micro, Small and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of micro, small and medium entities. SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely. However, the fact was that the financial recordings done by the UMKMs were still far from SAK EMKM. As what was seen at CV. Sari Alam Pegunungan, a coffee luwak enterprise which was located at Demulih village, Susut district, Bangli regency. This study aimed at: (1) examining the financial recording done by CV. Sari Alam Pegunungan, (2) examining the implementation of SAK EMKM in the financial recording of CV. Sari Alam Pegunungan. This study adopted qualitative approach and the data were obtained by conducting observation, interview, documentation and literature study. The results of the analysis indicated that the financial recording done by CV. Sari Alam Pegunungan was still simple and was not yet in accordance with SAK EMKM. The implementation of SAK EMKM at the financial recording of CV. Sari Alam Pegunungan consisted of Financial Position Statement, which displayed information on assets, liability and equity; Profit and Lost Statement which displayed information on income, expense, tax expense and Notes on Financial Statement which displayed qualitative information on summary of accounting policies and some additional information for the stake holders to understand the financial statement. keyword : UMKM, Financial Recording, SAK EMKM
ANALISIS KONTRIBUSI NAUB TERHADAP BESARNYA BIAYA UPACARA PADA BEBERAPA PURA DI LINGKUNGAN DESA PAKRAMAN TABOLA, KECAMATAN SIDEMEN, KABUPATEN KARANGASEM, PROVINSI BALI ., Made Ayu Ruscita Dewi; ., Dr. Anantawikrama Tungga Atmadja, S.E.,; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13179

Abstract

Ngayah merupakan salah satu tradisi yang ada di Bali yang dilaksanakan pada saat menjelang diadakannya upacara. Dengan berbagai kondisi masyarakat saat ini, banyak krama yang tidak bisa ngayah sehingga memilih menjadi krama penaub. Krama penaub hanya perlu membayar satu kali dalam setahun. Di Desa Pakraman Tabola penentuan besaran yang harus dibayarkan ditentukan di masing-masing banjar. Penelitian ini bertujuan untuk mengetahui: 1) alasan krama lebih memilih ngayah dibandingkan naub, 2) proses penentuan besaran dana naub dan akuntabilitas pengelolaannya, 3) kontribusi dana naub terhadap besarnya biaya upacara di pura. Penelitian ini dilaksanakan dengan menggunakan metode kualitatif yang lebih menekankan pada persepsi dan perilaku manusia. Penelitian ini dilaksanakan dengan empat tahapan yaitu 1)pengumpulan data, 2) reduksi data, 3) penyajian data, 4) penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: 1) Alasan Krama Desa Pakraman Tabola memilih ngayah dibandingkan dengan naub yaitu dapat berinteraksi dengan krama yang lain untuk meningkatkan rasa solidaritas antar krama, mendapat ilmu mengenai bebantenan, dan wujud bakti kepada Ida Sang Hyang Widhi Wasa. 2) Proses penentuan besarnya dana naub didasarkan pada hasil kesepakatan pada saat sangkep dan akuntabilitas pengelolaannya juga disampaikan pada saat sangkep. 3) Dana naub tidak berkontribusi terhadap biaya upacara di Pura Puseh Tabola, tetapi berkontribusi terhadap biaya upacara di Pura Dalem dan juga Pura Melanting Desa Pakraman Tabola.Kata Kunci : Ngayah, banten, naub, akuntabilitas Ngayah is one of the traditions in Bali that is held just before a ceremony. With the various conditions of the society today, many village members who could not ngayah, so choose to be penaub members. Penaub members only need to pay once a year. In Tabola Pakraman Village, the determination of the amount to be paid was determined in each banjar ‘hamlet’. This research aimed at determining: 1) the reason village/hamlet members preferring ngayah than naub, 2) the process of determining the payment amount of naub and the accountability of its management, 3) the contribution of naub funds to the total amount of ceremonial costs at the temple. This research was conducted through a qualitative method that emphasized more on human perception and behavior. This study was conducted in four stages: 1) data collection, 2) data reduction, 3) data presentation, 4) conclusions drawing. The results of this study indicated that: 1) The reason of Tabola Pakraman Village members to choose ngayah than naub was to interact with other village members in order to increase the sense of solidarity among them, to obtain knowledge about bebantenan ‘offerings’, and as a form of devotion to Ida Sang Hyang Widhi Wasa ‘The Almighty God’. 2) The process of determining the amount of naub payment was based on the agreement at sangkep ‘village meetings’ and management accountability was also delivered at the time of sangkep. 3) Naub fund did not contribute to the ceremonial cost at Tabola’s Puseh temple, but contributed to the ceremonial cost at Dalem Temple and also at Melanting Temple of Tabola Pakraman Village.keyword : Ngayah, banten, naub, accountability
PENGARUH PERTIMBANGAN PASAR KERJA, REFERENTS, DAN NILAI INTRINSIK PEKERJAAN TERHADAP PEMILIHAN KARIR MAHASISWA SEBAGAI AKUNTAN (Studi Pada Mahasiswa Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha) ., Ni Luh Cahyani Primashanti; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.10458

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertimbangan pasar kerja, referents dan nilai intrinsik pekerjaan terhadap pemilihan karir mahasiswa sebagai akuntan. Penelitian ini menggunakan jenis rancangan penelitian kuantitatif menggunakan responden dengan mengajukan beberapa pertanyaan kepada responden yaitu mahasiswa akuntansi Program S1 di Universitas Pendidikan Ganesha. Teknik analisis data menggunakan analisis regresi linear berganda dibantu dengan alat analisis SPSS (Statistical Product and Service Solution). Teknik sampel yang digunakan adalah sampling incidental yaitu teknik penentuan sampel berdasarkan kebetulan/incidental bertemu dengan peneliti yang dapat digunakan sebagai sampel, bila dipandang orang yang kebetulan ditemui itu cocok sebagai sumber data. Hasil penelitian menunjukkan bahwa pertimbangan pasar kerja, referents dan nilai intrinsik pekerjaan berpengaruh secara parsial dan simultan terhadap pemilihan pemilihan karir mahasiswa sebagai akuntan. Kata Kunci : pertimbangan pasar kerja, referents, nilai intrinsik pekerjaan, pemilihan karir mahasiswa This study aimed at knowing the effect of labor market consideration, referents, and intrinsic value of job on the selection of student career as an accountant. This research used quantitative research design using respondents by asking some questions to the respondents, the students of bachelor program of accounting Department Ganesha University of Education. The Data were analyzed by using multiple linear regression analysis and assisted with analysis tool SPSS (Statistical Product and Service Solution). The Sampling technique used was incidental sampling, that is sampling technique based on accidental / incidental meeting with a researcher that can be used as a sample if the person accidentally met is suitable as a data source. The result showed that the labor market consideration, referents, and intrinsic value of job had partial and simultaneous effect on the selection of student career as an accountant. keyword : labor market consideration, referents, intrinsic value of job, selection of student career

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