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.
Articles
30 Documents
Search results for
, issue
"Vol. 13 No. 01 (2022)"
:
30 Documents
clear
<![CDATA[Pengaruh Profitabilitas, Likuiditas Dan Struktur Aset Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderating ]]>
<![CDATA[Dewi Uktani Mukaromah]]>;
<![CDATA[Titiek Suwarti]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.39819
<![CDATA[This study aims to analyze and examine the effect of profitability, liquidity, and asset structure on capital structure with firm size as the moderating variable. The population used in this study is all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2018-2020 as many as 182 companies. The sampling method used in this research is using purposive sampling technique which gets a sample of 172 companies and after being outliers to 141 companies. The data analysis method used in this research is Moderating Regression Analysis (MRA). The results of this study explain that liquidity has a negative effect on capital structure, liquidity has a negative effect on capital structure, while profitability has no effect on capital structure. Firm size moderates the effect of liquidity and asset structure on capital structure, but firm size does not moderate the effect of profitability on capital structure. ]]>
<![CDATA[Pengaruh Pajak (Etr), Tunneling Incentive (Tnc), Mekanisme Bonus (Itrendlb) Dan Firm Size (Size) Terhadap Keputusan Transfer Pricing (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020) ]]>
<![CDATA[Fany Setyorini]]>;
<![CDATA[Ida Nurhayati]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.40110
<![CDATA[Transfer pricing is a policy on transfer prices, including: selling prices of goods or services, and intangible assets to subsidiaries or related parties located in their country or in other countries. Currently, many national companies have turned into multinational companies. The difference between national and multinational companies is in the location of the company's operations, this makes the company's operational activities not only concentrated in one country. The impact of this resulted in differences in regulations and policies, especially in taxes. For the government, taxes are a source of state treasury revenue, while for companies, taxes are a burden that must be paid to the state. Transfer pricing is carried out to obtain maximum profit. The purpose of this study is to examine the effect of Taxes, Tunneling Incentives, Bonus Mechanisms and Firm Size on Transfer Pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was obtained using purposive sampling method with several criteria, the results obtained a sample of 163 companies. Hypothesis testing was carried out using multiple linear regression with the help of SPSS 25. The results of this study indicate that the tax and bonus mechanism has no effect on transfer pricing at a significance level of 0.467 > 0.05 and 0.68 < 0.05. Tunneling incentive and firm size affect transfer pricing with a significance level of 0.014 < 0.05 and 0.043 < 0.05. The value of Adjusted R Square is 5.9% while the remaining 94.1% is influenced by other variables not examined in this study.]]>
<![CDATA[Pengaruh Profitabilitas, Pertumbuhan Laba, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi ]]>
<![CDATA[Nathasia Anggi Amelia]]>;
<![CDATA[Saiful Anwar]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.40220
<![CDATA[The value is the aftereffect of the organization's monetary exhibition in one period. The rationale for this review is to examine the impact of benefits, benefit development, and capital construction on firm value and to examine the capacity of corporate social obligations to direct the impact of productivity, benefit development, and capital design on firm value in the buyer cycle. regional organizations listed on the Trade Exchange. Indonesia 2015-2019.The sampling technique used a purposive testing strategy using specific steps to obtain 24 organizations with 120 annual reports. The investigative strategy used is Partial Least Square using WarpPLS 7.0 software.The results of this study indicate that benefits affect firm value, while benefit development and capital design have no impact on firm value. Furthermore, the existence of corporate social obligations as a driving variable weakens the impact of benefit development on firm value, but cannot direct the impact of productivity and capital construction on firm value. ]]>
<![CDATA[Dampak Keberadaan Pasar Modern (Alfamidi) Terhadap Pendapatan Pedagang Tradisional Di Kabupaten Halmahera Utara ]]>
<![CDATA[Philep Njonjie]]>;
<![CDATA[Sahrul Hi. Posi]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.40917
<![CDATA[The establishment of the Alfamidi Outlet in North Halmahera Regency is a threat to traditional market traders because the types of goods sold are relatively the same. Consumers can determine preferences between modern markets and traditional markets. The purpose of this study was to determine the impact before and after the arrival of the modern market (Alfamidi) on the income of traders in traditional markets. The scope of this research is the traditional market business in North Halmahera Regency by dividing the distribution of the sample distribution proportionally in several sub-districts whose traditional market locations are close to the modern market (Alfamidi). This study uses a qualitative method with interview media. The results of the study show that the number of traders' income which decreased after the presence of Alfamidi was 58 percent, experienced an increase in income of 11 percent, while there was no effect by 31 percent. Although the impact has not been so great, traditional market traders should make changes to their strategies and provide good facilities for consumers to be able to compete with modern markets. The government must also pay attention to traditional markets in an effort to improve the quality of goods sold and maintain price stability. Market traders must also be able to increase their business and be able to maintain cleanliness and comfort so that consumers do not switch to modern markets. ]]>
<![CDATA[Pengaruh Kualitas Sistem Dan Kualitas Informasi Terhadap Kepuasan Pengguna Enterprise Resource Planning-System Application And Product In Data Processing (ERP-SAP) Pada PT. Inalum (Persero) Sumatera Utara ]]>
<![CDATA[Dessyana Dessyana]]>;
<![CDATA[Yola Yolanda]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.41017
<![CDATA[This study aims to test and analyze the impact of system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara and to test and analyze whether service quality could moderate the relations between system quality and information quality of ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara. Research is a quantitative study that uses primary data through the distribution of questionnaires. The population in this study were employees of PT. Inalum (Persero) Sumatera Utara which was authorized to use ERP-SAP. The study sample consisted of 161 employees. The data analysis used by researchers is SPSS. The results indicate that, simultaneously system quality and information quality had effect on ERP-SAP user satisfaction. Partially, only system quality had effect on ERP-SAP user satisfaction. The service quality did not moderate relations between system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara.. ]]>
<![CDATA[Pengaruh Fintech, Teknologi Infromasi, Dan E-Commerce Terhadap Kepuasan Financial Masyarakat Kota Medan ]]>
<![CDATA[Yola Yolanda]]>;
<![CDATA[Dessyana Dessyana]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.41020
<![CDATA[This study aims to examine and analyze the effect of fintech, information technology, and e-commerce on financial satisfaction both simultaneously and partially in the people of Medan City. The number of respondents as many as 400 people of Medan City. The sampling technique in this research is purposive sampling. The type of data in this study is primary data obtained through a questionnaire. The analytical tool used by the researcher is SPSS 25. The results of data analysis show that simultaneously the variables of fintech, information technology, and e-commerce, while partially the fintech and information technology variables affect the financial satisfaction of the Medan City community, while the e-commerce variable does not. affect the financial satisfaction of the people of Medan city. The value of Adjusted R Square (Adjusted R2) is 0.063 or 6.3%. So it can be said that fintech, information technology and e-commerce can explain financial satisfaction by 6.7% and the remaining 93.3% other variables not examined in this study. ]]>
<![CDATA[Analisis Pengaruh Entrepreneurial Networking Dan Keuanggulan Bersaing Terhadap Kinerja Usaha Dengan Pemanfaatan Digital Marketing Sebagai Pemoderasi Pada Umkm Kota Medan ]]>
<![CDATA[Masria Lumban Gaol]]>;
<![CDATA[Eni Duwita Sigalingging]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.41114
<![CDATA[The objective of the research was to find out 1) the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, and 2) Digital Marketing in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 85 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Entrepreneurial Networking, Competitive Advantage had positive and significant influence on MSME Business Perfomance in Medan, and 2) Digital Marketing could moderate the influence of Entrepreneurial Networking, Competitive on MSME Business Perfomance in Medan. ]]>
<![CDATA[Pengembangan Model Project Based Learning Dalam Sistem Informasi Managemen Untuk Memperkuat Literasi Teknologi ]]>
<![CDATA[Putu Eka Wati]]>;
<![CDATA[I Wayan Putrawan]]>;
<![CDATA[I Putu Bayoe Maha Putra]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.41330
<![CDATA[Technological advances have received great attention from all sectors to improve the sustainability of life today. At this time people are forced to master technology or better known as technological literacy. Presidential Decree No. 8 of 2012 concerning KKNI, which focuses on CPL (achievement profile of graduates who will later be billed as learning outputs. The output of the management information system course is expected to be able to design and implement data-based information technology infrastructure to realize information resilience oriented to community needs and technological developments This study aims to determine the feasibility of teaching materials for management information systems based on project-based learning from the aspect of content, language, design and determine the feasibility of teaching materials in group trials. The subjects of this study were Ganesha Guru Polytechnic students who took management information systems courses, While the object under study is a management information system teaching material based on project-based learning. The research was developed using the ASSURE model, with the consideration that this development model is learning-oriented. involving language, content and media experts. Each expert is given 8 instruments and provides an assessment according to the project-based learning teaching materials that have been developed. Assessment of teaching materials that have been developed from content, design and language experts shows that teaching materials that have been packaged with an average of 4.6 are in the very good category. This shows the feasibility level of management information system teaching materials developed with a project-based learning model are suitable for use among students. Student assessments are also in line with the results of the feasibility of experts. Student assessments state that the teaching materials developed are categorized as good]]>
<![CDATA[Faktor yang Mempengaruhi Nilai Perusahaan Sektor Barang Konsumsi yang Terdaftar di BEI ]]>
<![CDATA[Rici Sri Wahyuni]]>;
<![CDATA[Haposan Banjarnahor]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.42507
<![CDATA[The value of a company is influenced by the growth (up / down) of the company. The purpose of this study is to impact profitability (ROA), leverage (DER), business growth (GROWTH), organizational ownership (AI), and management ownership (KM) on corporate value (PBV). It is to analyze at the same time. The subject of this survey consists of companies in the consumer goods subsector listed on the Indonesia Stock Exchange between 2018 and 2020. The sample selection process used a targeted sampling method to obtain samples from 43 of the 56 companies. This survey uses secondary data in the form of an annual report of consumer products companies. The data analysis method used multiple linear regression analysis. Profitability (ROA) has a significant negative impact on corporate value, leverage (DER) does not have a significant impact on corporate value, and corporate growth (GROWTH) is important. Positive effect on the value of the company, Institutional Ownership (AI) has a significant negative impact on corporate value, Management Ownership (KM) has a negative impact on corporate value, while at the same time profitability (ROA), leverage (DER), business growth (GROWTH), and institutional Ownership (KI) and managed assets (KM) have a significant impact on goodwill (PBV). ]]>
<![CDATA[Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi ]]>
<![CDATA[Putu Aristya Adi Wasita]]>;
<![CDATA[Rai Gina Artaningrum]]>;
<![CDATA[Sarita Vania Clarissa]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.23887/jimat.v13i01.43398
<![CDATA[Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacy ]]>
