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 27 Documents
 1   2   3 
Search results for , issue "Vol. 12 No. 2 (2021)" : 27 Documents clear
Pengaruh Program Samsat Kerti, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Di Kantor Bersama Samsat Jembrana) Made Deva Aditya Fernanda; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.31096

Abstract

This research was conducted with the aim to know the influence of Samsat Kerti program, tax penalties, and tax sosialization toward motor vehicles taxpayers compliance in Jembrana Regency. This research is classified as a quantitative study, where primary data is the kind of data used in this research. Primary data were collected by distributing questionnaires directly and online via Google Form. Population of this resesarch are motor vehicle taxpayers that registered in Jembrana Samsat Office which amounts to 11.924 taxpayers. The sampling technique applied is purposive random sampling technique. Then the sample determined were 130 respondents, which is a motor vehicle taxpayer who is domicilied in Jembrana Regency and have been used services of Samsat Kerti. The techniques used in analyzing the data, started from testing of data quality, descriptive analysis, classic assumption tests, multiple linear regression analysis, until t tests, and the coefficient of determination (R2) by using SPSS version 24.0 for windows. This research obtained the result that each variables Samsat Kerti program (X1), tax penalties (X2), and tax sosialization (X3) have positive and significant influence toward motor vehicle taxpayers compliance (Y).
Pengaruh Reputasi KAP, Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017) Ni Komang Mita Abdina Sari; Edy Sujana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.31249

Abstract

The purpose of this study was to empirically prove the impact of KAP reputation, audit opinion, profitability, and complexity of company operations toward audit delay. This study was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining sector companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sampling technique in this study was purposive sampling. The samples that qualified the purposive sampling criteria in this study were 17 companies. The data analysis technique used was multiple linear regression analysis using SPSS software version 24. The results showed that (1) KAP reputation had an effect toward audit delay, (2) audit opinion had an effect toward audit delay, (3) profitability had an effect toward audit delay, and (4) complexity of company operations had an effect toward audit delay.
Pengaruh Good Corporate Governance dan Modal Intelektual terhadap Nilai Perusahaan Ni Kadek Umi Sawitri; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32378

Abstract

This study aims to determine the effect of Good Corporate Governance (managerial ownership and institutional ownership) and intellectual capital on firm value. This research is a quantitative research. The population in this study were manufacturing companies on the Indonesia Stock Exchange and the sample in this study were 52 companies with the sampling technique using purposive sampling. In this study, the data used are secondary data. The analysis used in this study is multiple linear regression analysis with the SPSS Version 20.0 program. The results in this study indicate that (1) the managerial ownership variable has a positive and significant effect on firm value, this can be seen in the results of hypothesis testing, (2) managerial ownership variables also have a positive and significant effect on firm value, (3) ) The intellectual capital variable has a positive and significant effect on firm value, the three variables in this study have positive and significant results on firm value, so it means that these three variables have a very large influence on firm value.
Blue Accounting : Keberlanjutan Terumbu Karang Di Pantai Jemeluk Dhimas Putra Negara; Nyoman Ari Surya Darmawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32414

Abstract

PThis study aims to determine how the application of blue accounting in the care of coral reefs at Jemeluk beach to maintain its sustainability. This research was conducted on Jalan Amed Seraya-Jemeluk, Purwakerti Village, Abang District, Karangasem Regency. The research method used in this research uses qualitative methods. The subject of this research is the sustainability of coral reefs at Jemeluk beach. The subjects of this research are parties who can be asked for information and also understand the issues being studied. In this study, the authors used a purposive sampling technique where sampling was carried out with certain considerations. The considerations included that the informants knew or were directly involved in managing the sustainability of coral reefs at Jemeluk beach. The informants in this study were caretakers of coral reefs at Jemeluk beach. While the object in this study is blue accounting: the sustainability of coral reefs at Jemeluk beach. The results of this study are the application of blue accounting to the activities of the company activities can help as an effort to reduce environmental problems. The application of blue accounting helps in revealing the environmental problems faced. The application of blue accounting is very helpful for companies in the reporting process related to environmental conservation records, namely planting coral reefs.  
Analisis Laporan Keuangan Dalam Memprediksi Kebangkrutan Dengan Model Springate Dan Model Grover Pada Perusahaan Pertambangan Putu Rahadi Erawan; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32431

Abstract

This study aims to analyze the prediction of bankruptcy of mining companies listed on the BEI for the 2014-2018 period used the Springate and Grover model analysis method. The sample companies used in this study were 9 companies obtained by purposive sampling and observation for 5 years resulting in amount sample becomes 45 sample. The type of data used is secondary data, while the data collection techniques are obtained from historical data from mining companies, financial reports published by the BEI and literature studies. The data analysis technique used is the Springate model and the Grover model. The results of this study indicate that 1). The results of the analysis the Springate and Grover models can analyze the potential for financial distress well. 2). There are differences in the analysis of results between the two models and the Springate model is the most predictive in analyzing the potential for bankruptcy..  
Pengaruh NPM, ROA dan EPS Terhadap Harga Saham Pada Perusahaan Sub Sektor Perbankan di BEI Ni Komang Triyanti; Gede Putu Agus Jana Susila
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.32730

Abstract

This study aims to determine and analyze the effect of NPM, ROA, and EPS variables on stock prices in sub-sector banking companies listed on the Indonesia Stock Exchange simultaneously or partially. The research design used in this study is a causal quantitative research design. The research subjects are banking sub-sector companies listed on the Indonesia Stock Exchange and the objects in this study are NPM, ROA, EPS, and stock prices. Data were collected using the document recording method and analyzed using the multiple linear regression analysis methods. The results showed that (1) The effect of NPM, ROA, and EPS on stock prices was 85.5% (2) NPM had a positive effect on stock prices by 25.8% (3) ROA had a positive effect on stock prices by 26.4% ( 4) EPS has a positive effect on stock prices by 21.9%, which means that the ups and downs of stock prices are influenced by NPM, ROA, and EPS variables.  
Pengaruh Kepemilikan Institusional, Kepemlikan Manajerial, Dan Komite Audit Terhadap Integritas Laporan Keuangan Angel Novelina Putri Tamara; Andi Kartika
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.37654

Abstract

This study aims to analyze and examine the effect of institutional ownership, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2015-2019 as many as 779 companies. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 150 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.

Page 3 of 3 | Total Record : 27

 1   2   3 

Filter by Year

2021 2021


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