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[Pengaruh Tingkat Pengetahuan Perpajakan, Sikap Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada UMKM di Kabupaten Buleleng) ]]>
<![CDATA[Kadek Disi Dianartini]]>;
<![CDATA[I Putu Gede Diatmika]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.29045
<![CDATA[In order to achieve the predetermined tax target, one of the obstacles is the low obedient or obedient behavior shown by the taxpayer, so this condition has an impact on the realization of tax revenue. This research has a purpose to understand how the impact given by the level of tax knowledge, taxpayer attitudes, and tax rates on tax compliance. Researchers determine the selection of research objects in Micro, Small and Medium Enterprises in Buleleng Regency. Quantitative as a rule used in this research by selecting primary data as the root of data acquisition through questionnaires intermediate. In this research, the population used is all those who are classified as individual taxpayers and micro and small business owners in Buleleng Regency, Bali who have been registered at the Singaraja Pratama Tax Office with data in 2019 amounting to 6,120. Based on the population size by choosing the Slovin formula, it is known that the number of samples is 99 respondents. The way to collect data is to distribute it online through an intermediary google form as an action to prevent the spread of covid 19. The way of analyzing data uses the assistance of the SPSS version 20 for Windows program. The results of this research provide evidence that tax knowledge (X1) contributes positively and significantly to tax compliance with sig. is worth 0.004 <0.05. Then the attitude of the taxpayer (X2) contributes positively and significantly to tax compliance with sig. is worth 0,000. Furthermore, the tax rate (X3) has a positive and significant effect on tax compliance with sig. 0.003 <0.05.]]>
<![CDATA[Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Proteksi Awig-Awig Terhadap Kencenderungan Terjadinya Kebangkrutan Pada Lembaga Perkreditan Desa (Studi Pada LPD di Kabupaten Buleleng-Bali) ]]>
<![CDATA[Putu Indah Paramita]]>;
<![CDATA[I Putu Julianto]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.29160
<![CDATA[As an institution that was formed by traditional villages in Bali, apart from having a business function, the Lembaga Perkreditan Desa (LPD) also had a social function in advancing the economy of the traditional village and all its krama. Disparate of the other financial institutions, apart from using formal organizational rules, LPD also used kinship rules both in decision making and in making the LPD regulations (awig-awig). This study aimed to examine the effect of human resource competence, community participation and the protection of awig-awig to the tendency of bankruptcy at village credit institutions. This research used quantitative methods with the number of samples used were 63 LPD in Buleleng Regency with 189 respondents. The data analysis used Statistical Package for Social Sciences (SPSS) 24.0 by using multiple linear regression test. The results show that human resource competence, community participation and awig-awig protection have a negative effect on the tendency of bankruptcy at LPD.]]>
<![CDATA[Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Kepuasaan Pengguna Enterprise Resource Planning-System Application and Product In Data Processing (ERP-SAP) dengan Perceived Usefulness sebagai Variabel Moderating pada Pelindo I ( Persero) Sumatera Utara ]]>
<![CDATA[Eni Duwita Sigalingging]]>;
<![CDATA[Dina Indah Permatasari]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.30324
<![CDATA[The objective of the research was to find out the influence system quality and information quality on the satisfaction of the users of ERP-SAP (Enterprise Resource Planning-System Application and Product in Data Processing) with Perceived Usefulness as Moderating Variable at PELINDO 1 (Persero) Sumatera Utara. The research used causal method. The samples were 110 respondents, taken by using census technique. Questionnaires were distributed to practice employees who used ERP-SAP PELINDO 1 (Persero) Sumatera Utara. Primary data were obtained from the result of the questionnaires. Hypothesis was tested by using causal correlation test with SEM program and moderating test by using interactive test. The result of the research showed that system quality and information quality had positive and significant influence on the satisfaction of SAP users. Perceived usefulness as moderating variable was not significant in moderating the influence of system quality and information quality on the satisfaction of SAP users.]]>
<![CDATA[Laporan Laba Rugi Komprehensif ]]>
<![CDATA[Elisabeth Da Rato]]>;
<![CDATA[Wahidahwati Wahidahwati]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.31657
<![CDATA[ The purpose of Writing this Paper To find out the definition, usefulness, limitations, elements, and formats on the comrehensive profit and loss statement. The income statement presents a measure of the successful performance achieved by the reporting entity in one current period. This report reflects the operating activities of the entity. The profit and loss statement provides details of the entity's earnings, expenses, profits and losses for a period of time. The accounting model that is still in use today is historical costs, where assets and liabiitas are assessed based on the price obtained at the time of the actual transaction in the past. The comprehensive profit and loss statement not only covers unaddressed gains or losses, but also covers realized gains or losses. ]]>
<![CDATA[Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) ]]>
<![CDATA[Nekat Wahyu Bagus Prakoso]]>;
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.31784
<![CDATA[This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77]]>
<![CDATA[Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali ]]>
<![CDATA[I Ketut Darma]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.32882
<![CDATA[The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.]]>
<![CDATA[Potensi Rush Money dalam Pertimbangan Melakukan Audit Eksternal Lembaga Perkreditan Desa ]]>
<![CDATA[I Made Sara]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.32885
<![CDATA[The purpose of this study was to examine the influence of the variable ownership, size (size), potential rush money and supervision of the need for an external audit at village credit institutions. This research was conducted in all LPDs in Bali Province with a population of 1,327 LPDs, but the samples were 93 institutions. Data collection was carried out by survey using a questionnaire. And the collected data were analyzed using multiple linear regression method. The result is that the LPD ownership and size variables do not have a significant effect on the LPD's decision to conduct an external audit, because the need for an external audit is only done when the LPD experiences a case of fraud or loss of customer funds or other cases related to fraud. meanwhile, the variables of potential for rush money and supervision have a positive and significant effect on the need for an external audit. This happened because of the various financial cases that occurred in financial institutions the most feared thing was rush money, so it needed to be prevented, so that once fraud was detected in the LPD, an external audit was immediately carried out to maintain public trust in the institution. Next is supervision, this is of course closely related to the LPD's decision to carry out an external audit or not, because supervision by the supervisory agency has a detection and prevention function in the act of financial fraud.]]>
<![CDATA[Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia ]]>
<![CDATA[I Gusti Ayu Agung Omika Dewi]]>;
<![CDATA[Luh Gede Putu Risadhi Aldhani]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.33329
<![CDATA[This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.]]>
<![CDATA[Pengaruh Pengukuran Kinerja Terhadap Komitmen Organisasi Melalui Keadilan dalam Prosedur Evaluasi dan Kepuasan Kerja Sebagai Variabel Mediasi ]]>
<![CDATA[Rivaldo Maubi Ahmad]]>;
<![CDATA[Andy Dwi Bayu Bawono]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.33348
<![CDATA[This study aims to determine the elements that affect organizational commitment. The research model consists of one independent variable namely performance measurement and two mediating variables namely procedureral fairness and job satisfaction. The aforementioned variables are used to determine their influence on organizational commitment as dependent variable. This research uses quantitative research and the sample is taken by using purposive sampling method from the employees of the Sharia State Savings Bank in Central Java. The sample criterias are the employee who have 1 year of job experience and have positions as manager or supervisor. This research obtained 50 data from samples by using online distribution questionnaire. Path analysis, t test and sobel test to test the effect of the mediating variables. The result shows that performance measurement has no influence on organizational commitment and the performance measurement has a significant effect on procedural justice. Further, procedural justice has also no significant effect on organizational commitment and performance measurement has a significant influence on job satisfaction. In contrary, job satisfaction has a significant effect on organizational commitment. In the mediating variable analysis, performance measurement has a direct effect on organizational commitment through procedural justice. However, performance measurement has an indirect effect on organizational commitment through job satisfaction.]]>
<![CDATA[Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas Terhadap Minat Berkarir di Perbankan Syariah dengan Sikap sebagai Variabel Moderasi ]]>
<![CDATA[Tri Indah Sulistiyowati]]>;
<![CDATA[Luqman Hakim]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.33652
<![CDATA[Careers for graduates of accounting education study programs are not only limited to accounting teacher but also careers in islamic banking. The aims of this study is to analyze the influence of the variables of islamic banking knowledge and religiosity on career Interest in islamic banking, reinforced by the moderating variable of the attitude. The subject or population of this study is students of State University of Surabaya, accounting education study program. The sample was determined using a purposive sampling method with a total sample of 158 respondents. The questionnaire is a data collection method used. The results of data analysis through WarpPLS show that knowledge of islamic banking directly, positifly, and significantly influences career interest in islamic banking. Religiosity does not directly affect career interest in islamic banking. Attitude can strengthens the influence of islamic banking knowledge on career interest in islamic banking but cannot moderate the influence of religiosity on career interest in islamic banking. ]]>
