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 33 Documents
 1   2   3   4 
Search results for , issue "Vol. 12 No. 3 (2021)" : 33 Documents clear
Analisis Perbandingan Trading Volume Activity Dan Abnormal Return Saham Idx30 Sebelum Dan Sesudah Pengumuman Covid-19 Sebagai Pandemi Oleh World Health Organization Putu Elfira Permata Sari; Rencana Sari Dewi
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.v12i3.34972

Abstract

Capital market conditions are affected by the events that happen around them. One of the events that could affect the capital market condiitons is the announcement of Covid-19 as a pandemic by the World Health Organization. The purpose of this research is to find out whether there is significant difference of Trading Volume Activity and abnormal return for the companies listed on the IDX30 Index before and after the announcement of Covid-19 as a pandemic by the World Health Organization. This research is a quantitative research based on event study with 11 days event window which consist of 5 days before, event day, and 5 days after the events. This research used secondary data that was acquired from the official website of Bursa Efek Indonesia and yahoo finance. The result shows that there is no difference in Trading Volume Activity before and after the announcement of  Covid-19, meanwhile, in abnormal return, there is a difference between before and after the announcement of  Covid-19.
Pengaruh Literasi Keuangan, Pendapatan Serta Locus Of Control, Terhadap Keputusan Investasi Pada Karyawan PT. PLN (Persero) Up3 Bali Utara Singaraja Riska Diah Megayanti; 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.v12i3.34992

Abstract

This study aims to determine the effect of financial literacy, income, and locus of control on the investment decisions of employees of PT. PLN UP3 North Bali Singaraja. This research is a type of quantitative research with a total of 110 respondents. Data obtained by distributing questionnaires using google form media. The sample was selected using criteria with purposive sampling technique. The data used are primary data in the form of respondents' answers and processed using SPSS version 20. The results of this study indicate that financial literacy has a positive and significant effect on investment decisions of employees of PT PLN UP3 Bali Utara Singaraja, income has a positive and significant effect on investment decisions of employees of PT. PLN UP3 Bali Utara Singaraja, and locus of control have a positive and significant effect on employee investment decisions at PT PLN UP3 Bali Utara Singaraja. 
Pengaruh Kualitas Layanan, Prosedur Kredit Dan Promosi Terhadap Keputusan Umkm Melakukan Pinjaman Kredit Pada Lembaga Keuangan Bukan Bank (LKBB) Di Kecamatan Buleleng Made Andre Cahyadi; I Putu Gede Diatmika
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.v12i3.35159

Abstract

This study aims to determine the effect of service quality, credit procedures and promotions on the decision of Mikro Small and Medium Enterprises to make credit loans to non-bank financial institutions in Buleleng sub-district. This research is a quantitative research. The population in this study were formal Mikro Small and Medium Enterprises actors in Buleleng District who were registered at the Department of Industry, Trade, Cooperatives and Mikro Small and Medium Enterprises in Buleleng Regency as many as 115 Mikro Small and Medium Enterprises. The number of samples used in this study was 53 samples using the Slovin formula and the sampling technique used was random sampling. The data used in this study are primary data obtained from distributing questionnaires. Data analysis used multiple linear regression analysis. The results of this study indicate that (1) service quality has a positive and significant effect on the decision to take credit, (2) credit procedures have a positive and significant effect on the decision to take credit, (3) promotion has a positive and significant effect on the decision to take credit.  
Pengaruh Locus Of Control, Integrity, Equity Sensitivity Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi Putu Agus Sugiarta; Desak Nyoman Sri Werastuti
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.v12i3.35168

Abstract

 This research aims to identify and obtain empirical evidence of the influence of locus of control, integrity, equity sensitivity, and organizational ethical culture of accounting student behavior. The type of this research is quantitative research with a design survey. This research was conducted on accounting students in Ganesha University of Education year 2020/2021 and also a sample count of 298 accounting students. Technique sample taken by purposive sampling. The data used in this research are types premier data taken from respondents through spreading the questionnaire on the google form.Data analysis uses software SPSS 21 Version for Windows to analyze the influence of independent variables on a dependent variable. From the result of the research analysis, it is obtained that locus of control, integrity, and equity sensitivity have a possitive influence ethical behavior than the ethical culture of an organization does no affect ethical behavior 
Analisis Efektivitas Kebijakan Pemerintah Daerah Kabupaten Buleleng Terkait Pemungutan PBB-P2 Pada Masa Pandemi COVID-19 Komang Intan Pradiska; Made Aristia Prayudi
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.v12i3.35202

Abstract

This research aims to find out 1) Forms of Application of Local Government Policies in Buleleng Regency related to the rural and urban property taxes collection, 2) Obstacles faced by Buleleng Regency Government in implementing Buleleng Regency Government Policies Related to Collecting The rural and urban property taxes, 3) Effectiveness of Buleleng Regency Local Government Policies Regarding The rural and urban property taxes Collection during the COVID-19 Pandemic.This researh used descriptive qualitative method. Data collection is done through the method of documentation techniques, interviews and literature studies. The data is then analyzed using data reduction, data presentation to drawing conclusions based on the specified theory. The results of the study show 1) The form of implementation of this policy is the abolition of The rural and urban property taxes administrative sanctions in 2020 and before. 2) Obstacles in implementing the policy, namely the declining ability of the public to pay, the apathy of the community in paying taxes. and Lack of dissemination of information regarding the Policy. 3) The policy is very effective in increasing The rural and urban property taxes revenue.  
Pengaruh Nilai Harga, Literasi Keuangan Dan Kemampuan Finansial Terhadap Minat Penggunaan Dompet Digital (ShopeePay) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha) Kadek Indahyani; Rencana Sari Dewi
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.v12i3.35301

Abstract

This study aimed to determined the effect of price value, financial literacy and financial capability on the interest to use e-wallet (ShopeePay) in financial transactions, This research was quantitative research. The sample used in this study was 107 students undergraduate program accounting departement. Data from the results of questionnaires. The data analyze tehnique used in this research is multiple linear regression analysis. The results of this study show that : (1) Price Value had a positive impact and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (2) Financial Literacy had a positive impact and significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (3) Financial Capability had not a positive and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions.  
Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus di KPP Pratama Singaraja) eka putra mahandika; 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.v12i3.35342

Abstract

This study aims to determine the responses of taxpayers regarding tax policies in the conditions of the Covid-19 pandemic, the effectiveness and efficiency of implementing tax policies, and the impact that is given by the implementation of tax policies in the conditions of the Covid-19 pandemic. This research was conducted using a qualitative descriptive method, where the researcher will make direct observations in the field and collect data that will be analyzed based on the observations and knowledge of the researcher. This research was conducted on individual taxpayers, corporate taxpayers and UMKM taxpayers who are registered at KPP Pratama Singaraja. Sources of data in this study consist of primary data and secondary data. Methods of data collection in this study using the method of observation, interviews, and documentation. This study used data analysis consisting of data reduction, data presentation, and data analysis and conclusion drawing.The results of the study state that the tax relaxation policy received a positive response from taxpayers by utilizing the relaxation because many taxpayers experienced a decrease in income, so they were unable to pay taxes. The implementation of the tax relaxation policy can be said to have been effective and efficient because according to the taxpayer the policy is very helpful in reducing the burden on the taxpayer. This tax relaxation policy certainly has an impact on the country's economy where when taxpayers take advantage of incentives it will be able to increase people's purchasing power which can indirectly help maintain the stability of the country's economy.   
Pengaruh Gender Diversity, Kepemilikan Institusional, Profitabilitas, Dan Leverage Terhadap Pengungkapan CSR Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Ni Kadek Ayu Yusi Parwati; Luh Gede Kusuma Dewi
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.v12i3.35402

Abstract

This observe goals to describe the effect of gender range, institutional ownership, profitability, and leverage on CSR disclosure in mining businesses listed at the Indonesia stock alternate for the 2015-2019 period. The sort of studies used on this study is quantitative, with statistics in the form of numbers. assets of data used on this observe have been acquired from annual reports posted with the aid of mining organizations on the Indonesia stock change website. the total populace in this have a look at amounted to 44 mining companies indexed at the IDX. The pattern in this study amounted to 85 devices of information evaluation, with the sampling technique the use of purposive sampling accompanied via numerous criteria. In reading the records, the method used is a couple of linear regression analysis that's processed with the assist of SPSS version 21 software program. The consequences of the examine state that gender variety, institutional possession, and profitability in part have a high-quality influence at the disclosure of social obligation or CSR. whilst the leverage variable has a poor impact on the disclosure of social obligation or CSR. 
Analisis Faktor Yang Berpengaruh Terhadap Minat Berwirausaha Pada Mahasiswa STMIK STIKOM Indonesia Ni Made Mila Rosa Desmayani
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.v12i3.37052

Abstract

The purpose of this study was to determine the analysis of factors that influence the interest in entrepreneurship in STMIK STIKOM Indonesian students. Described using attitude factors and contextual factors. The data collection method in this study used a questionnaire technique. The population of this research is STMIK STIKOM Indonesia students. The sample used is purposive sampling method, with the number of respondents 92 students by spreading using google form. The data analysis technique used was multiple linear regression. Based on the test results, the results of the research instrument test & classical assumption test show that all variables are declared reliable & valid and meet the classical assumption test. The results of hypothesis testing indicate that attitude factors and contextual factors have a positive effect on the entrepreneurial interest of STMIK STIKOM Indonesian students.
Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019 Pricilla Febryanti Widyastuti; Nur Aini
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.v12i3.37828

Abstract

The purpose of this research is to analyze and test the effect of CAR, NPL, LDR on bank profitability (ROA). The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019 which amounted to 128 companies. The sampling method used in this research is using the census technique, that is, all companies can be used as samples or can be said to be full samples. The data analysis method used in this research is multiple linear regression analysis. The results of this study reveal that CAR and LDR have no effect on bank profitability (ROA), while NPL has a significant negative effect on bank profitability (ROA).

Page 3 of 4 | Total Record : 33

 1   2   3   4 

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