JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
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.
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<![CDATA[Analisis Pengendalian Biaya Produksi Pada Perusahaan Manufaktur Melalui Penerapan Akuntansi Pertanggungjawaban ]]>
<![CDATA[I Made Deva Samadhinata]]>;
<![CDATA[I Gusti Ayu Purnamawati]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26425
<![CDATA[This study aims to analyze the control of production costs with the application of accountability accounting conducted by the company CV.Cok Konfeksi in Bali. This research method in descriptive qualitative which consists of two types of data, namely primary and secondary data. Data collection used is interviews, observation and documentation. The informants interviewed in this study were manager, treasurer cok konfeksi 1 and treasurer cok konfeksi 2 with a total of informants were 3 people. The results of research that researchers heve done is know that CV.Cok Konfeksi implements responsibility accounting properly by reporting, monitoring, and evaluating its perfomence and financial system, one of which is production costs.]]>
<![CDATA[Pengaruh Citra Perbankan Terhadap Keputusan Nasabah dalam Mengambil Kredit dengan Pelayanan dan Prosedur Kredit Sebagai Variabel Moderating ]]>
<![CDATA[Putu Krisna Govinda]]>;
<![CDATA[I Gusti Ayu Purnamawati]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26478
<![CDATA[This study aims to determine the effect of banking image on customer decisions in taking credit and the influence of banking image on customer decisions in taking credit with credit services and procedures as a moderating variable at PT. BPR Kanaya. This type of research is quantitative research. The population used is all customers who take credit at PT. BPR Kanaya. The sampling technique in this study used the simple random sampling method, with a sample of 139 customers. The data source used is primary data. Data analysis in this research uses descriptive analysis, data quality test, classic assumption test, and hypothesis testing with the help of SPSS program version 23.0. The results showed (1) the banking image had a positive and significant effect on the customer's decision to take credit, (2) the service was able to moderate the influence of the banking image on the customer's decision to take credit, and (3) the credit procedure was able to moderate the influence of the banking image on customer decisions in take kredi]]>
<![CDATA[Analisis Akuntabilitas dan Tranparansi Pengelolaan Dana Pemirak Melalui Peranan Kearifan Budaya Lokal Pangentos Ayahan Adat (Studi Kasus Pada Desa Adat Padang Bulia Kecamatan Sukasada Kabupaten Buleleng) ]]>
<![CDATA[I Gusti Agung Wahyu Krisna Mukti Pratama]]>;
<![CDATA[Anantawikrama Tungga Atmadja]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26496
<![CDATA[Pemirak is a financial policy given by the customary village in which the villagers who cannot do their duty for the village or known as haturang ngayah are required to pay the agreed nominal amount based on its criteria. As a non-public organization managing the funds of Pemirak, the customary village should take responsibility for the accountability and transparency of financial management. This study was conducted to find out (1) the accountability process done by the customary village of Padang Bulia related to maintaining the accountability and the transparency of the funds of Pemirak, (2) The comprehension of the people who were active in Pemirak management regarding the principles of accountability and transparency in the management of the collected funds. This study was conducted using the qualitative method and took place in the customary village of Padang Bulia, Sukasada sub-district of Buleleng regency. Primary data and secondary data were used in this study. The results found in this study showed (1) The financial management process of the funds of Pemirak was done through several stages, namely acceptance, consumption and reporting in which the accountability and the transparency in financial management have done by the management of the customary village of Padang Bulia by submitting a recapitulation report on income and expenditure during the meeting called Sangkepan which is then discussed in the next meeting known as Paruman, and (2) The accountability in the management of the funds of Pemirak has included transparency, obligations, control, responsibility, and responsiveness.]]>
<![CDATA[Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[Luh Alin Kristiani]]>;
<![CDATA[Desak Nyoman Sri Werastuti]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26619
<![CDATA[This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance. ]]>
<![CDATA[Pengaruh Pengalaman Auditor, Audit Tenure, Time Budget Pressure, dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali ]]>
<![CDATA[Ida Ayu Putu Puspita Candra Dewi]]>;
<![CDATA[Putu Eka Dianita Marvilianti]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26743
<![CDATA[This study aims to determine the effect of auditor experience, audit tenure, time budget pressure, and audit fees on audit quality.This study uses a quantitative approach with instruments in it measurement and statistical processing. This research was conducted at the Public Accounting Office in Bali. The population in this study were all auditors who worked at the Public Accounting Office in Bali astmany as 95 people. The sampling method used in this study was purposive sampling method, so that a sample of 63 respondents was obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that (1) the auditor's experience hadea positive and significant effect on audit quality, (2) audit tenure had a positive and significant effect on audit quality, (3) time budget pressure had a negative and significant effect on audit quality, (4) audit fees had an effect positif and significant impact on audit quality, and (5) auditor experience, audit tenure, time budget pressure and audit fees simultaneously have a significant effect on audit quality.]]>
<![CDATA[Penerapan Asas Kekeluargaan Dalam Sistem Pengendalian Internal Pemberian Kredit Di Koperasi Kredit Swastiastu ]]>
<![CDATA[Komang Ryan Krisna Satriadi]]>;
<![CDATA[Ni wayan Yulianita Dewi]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26763
<![CDATA[ This study aimed to determine how was the implementation of kinship principle in the internal control system of credit provision in Swastiastu Credit Cooperative. Swastiastu Credit Cooperative is a type of savings and loan cooperative that has good potential and performance so that in 2019, Swastiastu Credit Cooperative is one of the cooperatives based on representing the province of Bali and already has cooperative branches in each region. This study applied qualitative methods. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Swastiastu Credit Cooperative and the informants of this study are from the management of the Swastiastu Credit Cooperative. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that the application of the principle of kinship as a system of internal control of granting credit remains based on the law. However, in its application, the principle of kinship applies to the making of initial agreements for loan applications and monitoring and coaching in repaying loans. With the application of the principle of kinship can minimize the amount of bad credit in the Singaraja Swastiastu Credit Cooperative]]>
<![CDATA[Analisis Economic Value Added (Eva) dan Market Value Added (MVA) Sebagai Alat Ukur Kinerja Keuangan Bank Umum Swasta Nasional (BUSN) Devisa Go Public Tahun 2014 - 2018 ]]>
<![CDATA[Susanti Ifa]]>;
<![CDATA[M Dimyanti]]>;
<![CDATA[N K Sari]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26764
<![CDATA[Investor invests in a company to make a profit in the future. Financial performance of a company can be evaluate and count from the annual financial statements of the company. There are several methods that can be used in measuring the financial performance of companies, one of which is to use a value based approach. The purpose of this research is to find out the differences in financial performance on the Foreign Exchange Banks. Value based approach used in this research is Economic Value Added (EVA) and Market Value Added (MVA). Based on the calculations and analysis that Economic Value Added (EVA) and Market Value Added (MVA) Bank Foreign Exchange Banks were not good enough. This was proved by several Banks that obtained a value of Economic Value Added (EVA) and Market Value added (MVA) have negative result. From the entire sample, Bank Central Asia, Tbk holds the highest EVA and MVA value. The differences in financial performance with ANOVA (One Way) are known to have a significant difference in Foreign Exchange Banks.]]>
<![CDATA[Mengungkap Dampak Akuisisi Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Pratiwi Putri]]>;
<![CDATA[I Nyoman Putra Yasa]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.26961
<![CDATA[Thisi researchi aims to determine the impact of acquisitioni on thei financial performancei of companies through comparative analysis that comparing the financial Iperformance of companies before and after iacquisition. Financial performance here is measured by the liquidity ratios (CR), activity ratios (FATO, TATO), solvency ratios (DER, DAR) and profitability ratios (NPM, ROI, ROE) and market ratio (EPS). This study takes population from all company listed on Indonesian Stock Exchange (IDX) that acquisition activity period of 2014 untill 2015, and obtained a 22 companies. The samples in this study using purposive sampling method, acquired 7 companies. This study used the normality test Shapiro Wilk-Test, Paired Sample T-Test, Wilcoxon's Signed Ranks Test. The results of the hypothesis testing were no significant differences in all financial ratios before and after the acquisition]]>
<![CDATA[Pengaruh Penggunaan Tapping Box dan Kesadaran Wajib Pajak Terhadap Kepatuhan dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Pemoderasi (Studi Pada Wajib Pajak Hotel Yang Terdaftar di BPKAD Kabupaten Karangasem) ]]>
<![CDATA[I Putu Arya Dirghayusa]]>;
<![CDATA[I Nyoman Putra Yasa]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.27015
<![CDATA[This study aims to determine the use of tapping boxes and taxpayer awareness of compliance with understanding the use of online systems as moderating variables. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are hotel taxpayers registered in BPKAD Karangasem Regency. The method of determining the sample used is simple random sampling technique, with a total sample of 221. Data used in this study are primary data collected through questionnaires to HRD Hotel Managers in Karangasem Regency. Furthermore, the data collected was tested by multiple linear regression analysis, T test, and interaction test (MRA). The results showed that the variable use of tapping boxes partially had a significant positive effect on hotel taxpayer compliance, the variable of taxpayer awareness did not have a significant positive effect on taxpayer compliance, and the understanding of the use of an online system weakened the relationship between the use of tapping boxes and taxpayer awareness of compulsory compliance hotel tax]]>
<![CDATA[Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Sekaa Suka Duka Bharata Dalam Ranah Kearifan Lokal Menyama Braya ]]>
<![CDATA[I Putu Aryasa]]>;
<![CDATA[Lucy Sri Musmini]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v11i3.27031
<![CDATA[Sekaa suka duka is one of the non-legal social organizations in the village of Pakraman that aims to help each member when they have customary and religious activities (Hinduism) both related to situation of happy and sadness. Sekaa suka duka Bharata is one of the sekaa in Bungkulan Village, Sawan District, Buleleng Regency, which was founded in 1990 and has the most members among the sekaa, which is 172 members. The unique phenomenon of this sekaa is that all financial management is only carried out by prajuru sekaa (committee) without being separated from the role of local wisdom of menyama braya which is the key to the harmony of Sekaa suka duka Bharata. This background that makes sekaa suka duka Bharata is interested to be studied to know 1) the background of the formation of sekaa suka duka Bharata, 2) the financial management system in sekaa suka duka Bharata 3) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management like sekaa suka duka Bharata. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on a predetermined theory. The results of this study indicate that; 1) The background of suka duka Bharata was based on shared interests and goals. 2) The financial management system of sekaa suka duka Bharata is managed by prajuru sekaa who are inseparable from local wisdom of menyama braya. 3) Accountability and transparency in financial management carried out by prajuru sekaa have been carried out as they should without leaving the meaning of local wisdom in menyama braya.]]>
