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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 33 Documents
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Search results for , issue "Vol. 12 No. 3 (2021)" : 33 Documents clear
Analisis Penyelesaian Kredit Macet Berdasarkan Konsep Menyama Braya Di Bumdesa Pandan Harum Selat Kadek Eni Andriani; I Gede Agus Pertama Yudantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.33876

Abstract

This study aims to determine the factors that cause bad credit in Pandan Harum BUMDesa Selat Village and to find out how to solve the bad credit in Pandan Harum BUMDesa Selat Village based on the concept of nyama braya. This research was conducted at BUMDesa Pandan Harum, Selat Village, Sukasada District, Buleleng Regency, Bali. This study used qualitative research methods. Data collection in this study was carried out through interviews conducted with the Chairman of BUMDesa Pandan Harum Selat, the Secretary, the Selat Village Headquarters, and customers, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data presentation, data analysis and conclusion drawing. The results of this study indicate that there are 3 factors that cause credit, namely weak internal control in procedures for granting and returning credit, lack of public awareness, and the state of the community's economy. To solve the problem of bad credit, the concept of nyama braya was applied, namely by updating the internal control system, approaching the community based on the concept of nyama braya, and forming the "Nyama Pandan Harum Forum". 
Peran Resiko Sanksi Pada Pengaruh Good Governance Dan Whistlebowing System Terhadap Kepatuhan Wajib Pajak Lutfi Silfia Ningrum; Sri Trisnaningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34419

Abstract

 This study aims to determine the effect of Good Governance and Whistleblowing System on individual taxpayer compliance with Tax Sanctions as a moderating variable in the Pratama Surabaya Mulyorejo Tax Office (KPP). The population in this study were all individual taxpayers registered at KPP Surabaya Mulyorejo. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula with the incidental sampling method sampling technique. Data collection in this study was carried out by using a questionnaire method. The method used in this research is MRA (Moderate Regression Analysis). The results showed that Good Governance and Whistleblowing System had a positive effect on Taxpayer Compliance. The Tax Sanctions variable can moderate the relationship between Good Governance and the Whistleblowing System on Taxpayer Compliance.
Pengaruh Good.Corporate.Governance,.Profitabilitas, Dan Media Exposure Terhadap.Environmental Disclosure Risca Della Amelia; Sri Trisnaningsih
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34425

Abstract

This study was conducted to prove the effect of managerial ownership, institutional ownership, independent commissioners, board size, profitability, and media exposure on environmental disclosure. The method used is quantitative with secondary data. The data came from the official website of each sample company and the official website of the Indonesia Stock Exchange. The population includes companies listed in 2015-2019 on the Indonesia Stock Exchange. The sample method used purposive sampling and obtained 20 companies. Multiple linear regression test is used as a method of analysis with the help of the IBM SPSS version 22 application program.The results show that environmental disclosure is influenced by institutional ownership and media exposure variables. Meanwhile, other variables such as managerial ownership, independent commissioners, board size, and profitability have no effect on environmental disclosure.  
Pengaruh Pemahaman Teknologi Informasi, Pendapatan, dan Biaya Terhadap Penggunaan Platform Marketplace Shopee (Studi Pada Pelaku UMKM di Kabupaten Buleleng) Ni Ketut Nadia Kaswarina; Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34446

Abstract

This study aims to determine the effect of information technology knowledge, income, and costs of the Shopee marketplace platform. This study is quantitative study with 156 respondents of micro SMEs in Buleleng Regency who use Shopee for online sales. The data obtained by distributing questionnaires using the Google Form service. The criteria for the selected samples were using the purposive sampling technique then calculated by the Slovin formula. The data of this study are the form of respondents’ answers as the primary data then processed using SPSS version 20. The results achieved the goals of this study in which the information technology knowledge, income, and costs have positives and significant effects on the use of the Shopee marketplace platform. 
Efektivitas Penggunaan Aplikasi Lamikro pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Buleleng Shara Widya; Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34448

Abstract

This study aimed to measure the use of Lamikro application in the financial management of MSME (Micro Small and Medium Enterprises) in Buleleng District and the interest of MSME players in using Lamikro application. This study used mixed methods. The population of this study was 153 MSME players in Buleleng District who already have IUMK (micro and small enterprise license). The technique of determining the sample was the purposive sampling technique. Methods of data collection were done through questionnaires, observation, and interviews. The effectiveness of using Lamikro application was based on indicators of data security, speed (time), accuracy, variety of reports, relevance, accuracy, information quality, data independence, data standardization, and data integration using descriptive statistical analysis of frequency measures. Meanwhile, the interest of MSME players in using this application was obtained through interviews with several MSME players. The results showed that the use of Lamikro application in MSME financial management in Buleleng District has been effective in producing financial reports according to the needs of MSME players and most of them had an interest in using Lamikro application. 
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Opini Audit Terhadap Internet Financial Reporting Pemerintah Kota/Kabupaten Jawa Timur Irna Amelia Moehardiono; Anik Yuliati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34453

Abstract

This research aims to identify and examine the influence of local government revenue, size of local government, and audit opinion to local government Internet Financial Reporting. This research uses quantitative analysis techniques using secondary data retreived from local government financial reports in official website of the regency/city in East Java Province 2015-2019. Population used in this research were 38 city / district governments in East Java Province. Purposive sampling was used to collect sample data and obtained a sample of 23 districts/cities. This research used panel data regression analysis with software Eviews 9 to test three hypotheses. The results showed  that local revenue, size of local government, and audit opinion had a simultaneous effect on local government Internet Financial Reporting practices. The partial test results showed that audit opinion affected Internet Financial Reporting of the local government. Meanwhile, local government revenue and size of local government does not affected Internet Financial Reporting.
Pengaruh Opini Audit, Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Bali Tahun 2015-2019 Kadek Peni Suandani; Gede Putu Banu Astawa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34529

Abstract

This study aims to determine the effect of audit opinion, capital expenditure, local revenue and balance funds on financial performance. This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in regencies / cities in Bali Province. The population in this study were all districts / cities in Bali Province with 8 districts and 1 municipality. The Budget Realization Report that will be studied is in 2015-2019 or for five years, so that the total population in this study is 45 reports. The sample was taken using the total sampling method, in order to obtain a sample of 45. The data of this study were collected using the documentation method which was then processed by multiple linear regression analysis with the help of SPSS.The results of the study state that audit opinion, capital expenditures, local revenue, general allocation funds, and special allocation funds have a positive effect on government financial performance.
Budgetary Slack Memediasi Pengaruh Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Sharfina Pradita; Endah Susilowati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34589

Abstract

The purpose of this study is to test and prove: The effect of organizational commitment on budgetary slack, The effect of budget goal clarity on budgetary slack, The effect of organizational commitment on managerial performance, The effect of budget goal clarity on managerial performance, The effect of budgetary slack on managerial performance, The effect of organizational commitment on managerial performance through budgetary slack, and The effect of budget goal clarity on managerial performance through budgetary slack. The method used is quantitative with the type of causality research. The method of determining the sample using purposive sampling. The analysis technique used in this research is PLS (Partial Least Squares). The results of this study are Organizational commitment has a significant positive effect on budgetary slack, Budget goal clarity has a insignificant positive effect on budgetary slack, Organizational commitment has a significant positive effect on managerial performance, Budget goal clarity has a negative insignificant negative effect on managerial performance, Budgetary slack has a significant positive effect on managerial performance, Organizational commitment has a significant positive effect on managerial performance through budgetary slack, and Budget goal clarity has a insignificant positive effect on managerial performance through budgetary slack. 
Pengaruh Program Relawan Pajak, Pelatihan Pajak dan Pemahaman Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Pada Mahasiswa Fakultas Ekonomi Se-Bali) Ni Made Ayu Sri Putri Artini; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34598

Abstract

This research aims to examine the tax volunteer program, tax training and understanding of students' interest in a career in taxation among students of economic faculties in Bali. This research uses a quantitative approach with survey research methods. The sampling technique was purposive sampling, with a sample size of 185. The data sources were primary data using a questionnaire distributed online via Google forms and secondary data in the form of the number of students from the faculty of economics during the 2019/2020 academic year and the number of tax consultants. The data obtained were then analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study reveal that (1) The tax volunteer program has a positive and significant effect on student interest in a career in taxation, (2) Tax training has a positive and significant effect on student interest in a career in taxation, (3) Understanding has a positive and significant effect on interest. students have a career in taxation.  
Pengaruh Literasi Keuangan, Persepsi Risiko, dan Locus of Control Terhadap Keputusan Investasi Pengusaha Muda di Singaraja Febri Mahwan; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34599

Abstract

The aspect of perceived behavioral control in theory of planned behavior states that there are support and obstacles factor in everyone to form certain behaviors or actions. This study aims to analyze how much influence financial literacy, risk perception, and locus of control have on the investment decisions of young entrepreneurs in the capital market. This study was conducted with a quantitative approach. The population in this study were young entrepreneurs who are members of the HIPMI (Indonesian Young Entrepreneurs Association) Buleleng Regency and WMS (Singaraja Young Entrepreneurs) organizations and the number of samples in this study were 50 respondents. This study was used purposive sampling technique. The data used are primary data sourced from distributed questionnaires via google form. The technique of data analysis in this study used multiple regression test and data were processed by using software IBM SPS Statistics for windows version 25. The results of this study showed that the variable of financial literacy, risk perception, and locus of control had a significant positive effect toward investment decisions of young entrepreneurs in the capital market.  

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