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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 30 Documents
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Search results for , issue "Vol. 11 No. 3 (2020)" : 30 Documents clear
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Buleleng) Made Rio Anggara; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27149

Abstract

The research aims to determine the influence of organizational commitments, internal control systems, individual morality, and the integrity of fraud on the financial management of villages in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus in Buleleng Regency. The sampling techniques in this study used purposive sampling methods. By using samples of 186 village apparatus. Data is obtained from the dissemination of questionnaires directly to respondents. Data analysis in this study uses descriptive analysis, data quality tests, classical assumption tests, multiple linear regression analyses and hypotheses testing with the help of SPSS version 23.0 program. The results showed that 1) the organizational commitments negatively and significantly affect the fraud tendencies, 2) internal control systems negatively and significantly affect the tendencies of fraud; 3) Individual morality affects negatively and significantly against the tendencies of fraud; and (4) the integrity negatively and significantly affect the fraud tendencies.
Pengaruh Kewajiban Moral, Love of Money, Biaya Kepatuhan Pajak, dan Implementasi E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Bersama Samsat Kabupaten Buleleng) Novi Purwanti; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27255

Abstract

This study aims to determine the effect of moral obligations, love of money, the cost of tax compliance, and the implementation of e-Samsat on tax compliance. This study uses a quantitative approach, in which this study uses instruments in their measurements and processes them statistically. This research was conducted at the Samsat Office of the Regency of Buleleng. The population in this study are motor vehicle taxpayers registered with the Samsat Office in Buleleng Regency. The sampling method used in this study is a convenience sampling method using the Slovin formula, so that a sample of 100 respondents is 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 moral obligations and the implementation of e-Samsat have a positive and significant effect on motor vehicle taxpayer compliance, while love of money and tax compliance costs have a negative and significant effect on motor vehicle taxpayer compliance
Menguak Sanksi Nyongkok dalam Penyelesaian Kredit Macet Ditinjau dari Perspektif Nasabah, Pengurus LPD dan Hukum Adat (Studi Kasus Pada LPD Desa Pakraman Telaga, Kecamatan Busungbiu, Kabupaten Buleleng) WP Kartika Putri; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27365

Abstract

This study aims to find out: (1) how is the background of applying nyongkok customary sanction to the LPD at Desa Pakraman Telaga, (2)what are the types of nyongkok customary sanction that are applied, and (3) how are the implications of applying nyongkok customary sanction in the settlement of bad debts on LPD at Desa Pakraman Telaga. This research was conducted at the LPD at Desa Pakraman Telaga, Busungbiu District, Buleleng Regency. This study uses a qualitative methods. The data used in this study are primary data and secondary data. The results of this study stated that (1) the background that applying nyongkok customary sanction is to bind customers to remember the responsibility to repay all loans along with interest as well as being a strength for the sustainability of the LPD at Desa Pakraman Telaga and to provide a detterent effect for customers, (2) the type of nyongkok customary sanction is not getting served in the village in religious ceremonies except death and all the obligation proceed as usual, and (3) the implications that arises from the application of nyongkok customary sanctions is the existence of awig-awig is maintained to regulate society, the exixtence of LPD at Desa Pakraman Telaga as a support for the village economy, fear arises not having the ability to repay loans, and there was the emergence of shame when announced as a nyongkok sanction customer durng a meeting with the community.  
Pengaruh Bahan Baku, Management Supplay Chain, Dan Modal Terhadap Pendapatan Pedagang Sate di Kecamatan Abiansemal Kabupaten Badung Tahun 2020 Putu Cipta Perdana Putra; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27433

Abstract

This research aims to determine the effect of raw materials, supply chain management, and capital on the income of satay traders in Abiansemal District, Badung Regency in 2020. The observation used is quantitative research using data obtained from questionnaires and measured using a Likert scale. The population of this research is 93 satay traders in the Badung Regency as many as 93 traders. The sampling technique used was purposive sampling technique, so that 33 satay traders were obtained as samples. The analysis technique used in this study is multiple linear regression analysis using SPSS version 20.0 IMB. The results of this risset show that raw materials, supply chain management, and capital have a positive effect on the income of satay traders.
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Tingkat Sosialisasi E-Samsat Terhadap Penerimaan Masyarakat Menggunakan E-Samsat (Studi Empiris Masyarakat Kota Denpasar) Ni Putu Mahindu Pradnya Utami; Putu Sukma Kurniawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27612

Abstract

This study was conducted with the aim to determine the effect of perceived usefulness, perceived ease of use, and level of socialixation pf E-SAMSAT on community acceptance using E-SAMSAT, especially people who live in Denpasar City. This type of research includes quantitative research, where the data used in this study are primary data, collected through the distribution of questionnaires directly and through Google forms to respondents. The population ini the study were motor vechile taxpayers registered using E-SAMSAT ath the Samsat Office in Denpasar city. The number registered in 2019 was 12,261 taxpayers. Samples were selected by purposive sampling technique, the number of samples obtained by looking at Isaac and Michael tables with an error rate of 5% so that the samples obtained were 336 respondents. Data analysis techniques consisted of data quality tests, descriptive analyzes, classic assumption tests, multiple linear regression analysis, t tests, and the coefficient of determination (R2) test with the help of SPSS version 20.0 for windows. The results of this study indicate that each perceived usefulness variable (X1), perceived ease of use (X2) variable, and the level of E-SAMSAT socialization level (X3) have a positive and significant effect on community acceptance using E-SAMSAT (Y)
Pengaruh Keefektifan Penerapan Sistem Pengendalian Internal, Asimetri Informasi, Dan Keadilan Distributif Terhadap Kecendrungan Kecurangan (Fraud) Pada Bumdes Se-Kecamatan Gerokgak Luh Putu Debby Cinthya Dewi; I Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27622

Abstract

This research aims to determine the effect of the effectiveness of the implementation of the internal control system, information asymmetry, attributive to the tendency of fraud (fraud) in BUMDes in Gerokgak District. This research is a quantitative research. Primary data used in this study were obtained from questionnaires and measured using a Likert scale. The population used in this study is the management of 11 BUMDes in Gerokgak District. The sampling technique uses a purposive sampling method that has BUMDes criteria that are still active until 2020, and the BUMDes management consists of the Chairperson, Secretary, Treasurer, and business unit sections. Based on these criteria a sample of 66 respondents was obtained. The data analysis technique used is multiple linear regression analysis using SPSS version 25.0 for Windows.The results of this study indicate that: (1) the effectiveness of implementing an internal control system has a significant negative effect on fraud, (2) information asymmetry has a significant positive effect on fraud, and (3) distributive justice has a significant negative effect on trends fraud (fraud).
Pengaruh Ineffective Monitoring, Komitmen Organisasi, Kultur Organisasi, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Pelaporan Keuangan I Gede Prema Utama; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27786

Abstract

This research was conducted to examine the effect of ineffective monitoring, organizational commitment, organizational culture, unethical behavior towards the tendency of fraudulent financial reporting. This study uses numerical analysis of the variables used, therefore using a quantitative approach. The study population was a savings and credit cooperative with an active status in Tabanan District, Tabanan Regency. In this study using a sampling technique that is purposive sampling. Respondents from each savings and loan cooperative amounted to 5 people consisting of managers and managers of the cooperative. So that the total number of samples in this study were 6 KSP x 5 people to 30 people / sample. Data collection techniques in this study are by distributing questionnaires. The data were then analyzed with several analyzes including descriptive statistics, classic assumption tests and multiple regression analysis with the presentation of data assisted by the SPSS 20. The results showed that ineffective monitoring did not affect the tendency of fraudulent financial reporting, organizational commitment did not affect the tendency of fraudulent financial reporting of organizational culture negative effect on the tendency of fraudulent financial reporting, and unethical behavior significantly positive effect on the tendency of fraudulent financial reporting
Role Stress Auditor Pada Kinerja Dengan Mengintegrasikan Konsep Whistleblowing Intention Ni Putu Riski Martini; Gde Deny Larasdiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.29900

Abstract

Penelitian ini bertujuan untuk menggali pengaruh konflik peran (role stress) pada kinerja auditor dengan whistleblowing intention sebagai variabel moderasi. Penelitian ini menggunakan 71 sampel auditor sluruh Bali. Penentuan sampel menggunakan teknik purposive sampling Penelitian ini menggunakan metode kuesioner dalam pengumpulan datanya. Teknik analisis data dalam penelitian ini adalah Regresi Linier Berganda dengan menggunakan aplikasi SPSS (Statistical Package for Sosial Science). Hasil penelitian menunjukkan bahwa Role Stress berpengaruh negatif pada kinerja dan whistleblowing intention mampu memoderasi hubungan antara role stress dan kinerja auditor.
Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Economic Entity Concept Gde Deny Larasdiputra; Ni Ketut Etty Suwitari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.29980

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan pengaruh kompetensi sumber daya manusia terhadap pengelolaan keuangan UMKM berbasis economic entity concept dengan dimoderasi oleh knowledge management. Lokasi penelitian dilakukan di Desa Selat Dusun Payungan Kecamatan Klungkung Kabupaten Klungkung bertepatan dengan program kuliah kerja nyata Universitas Warmadewa. Sampel berjumlah 30 UMKM aktif yang bergerak disektor perdagangan. Teknik pengambilan sampel dengan menggunakan sensus karena menggunakan seluruh populasi sebagai sampel. Selanjutnya data dianalisis dengan teknik regresi berganda yaitu moderated regression analisis. Hasil penelitian menyatakan bahwa kompetensi sumber daya manusia berpengaruh terhadap pelaporan keuangan UMKM berbasi economic entity concept, dan knowledge management dinyatakan memoderasi hubungan kompetensi sumber daya manusia dengan pelaporan keuangan berbasis economic entity concept.
Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Gede Widiadnyana Pasek; Komang Dyas Upayana Arta; Ni Luh Sri Kasih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy

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