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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
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ANALISIS PERUBAHAN VOLUME PERDAGANGAN SAHAM DAN ABNORMAL RETURN SEBELUM DAN SESUDAH PEMILU LEGISLATIF 9 APRIL 2014 (EVENT STUDY PADA SEKTOR-SEKTOR INDUSTRI DI BURSA EFEK INDONESIA) I Made Widi Hartawan .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .; Nyoman Ari Surya Darmawan, S.E., Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4609

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata aktivitas volume perdagangan dan abnormal return pada saham sektor industri sebelum dan sesudah pemilu legislatif 2014 pada tanggal 4 April sampai dengan 14 April 2014. Penelitian ini menggunakan event study, dimana dilakukan pengamatan terhadap rata-rata aktivitas volume perdagangan saham dan rata-rata abnormal return selama 3 hari sebelum, event date, dan 3 hari sesudah peristiwa pemilu legislatif. Metode penentuan sampel menggunakan purposive sampling. Data yang digunakan dalam penelitian ini meliputi harga saham penutupan harian, IHSG, volume perdagangan saham harian, dan jumlah saham yang beredar. Return ekspektasi menggunakan model disesuaikan pasar (market adjusted model). Hasil penelitian menunjukkan: (1) Berdasarkan uji statistik terhadap rata-rata aktivitas volume perdagangan saham selama periode peristiwa, ditemukan bahwa tidak terdapat perbedaan yang signifikan rata-rata aktivitas volume perdagangan saham sebelum dan sesudah peristiwa pemilu legislatif. (2) Berdasarkan uji statistik terhadap rata-rata abnormal return saham selama periode peristiwa, ditemukan bahwa tidak terdapat perbedaan yang signifikan rata-rata abnormal return sebelum dan sesudah peristiwa pemilu legislatif.Kata Kunci : Volume Perdagangan, Abnormal Return, Pemilu Legislatif 2014 This study was aimed at analyzing the difference in the average of trade volume and abnormal return in industrial sector stocks before and after April the 9th 2014 legislative election. This study used an event study, in which observation was made of the average of activities in trade volume and abnormal return within 3 days before the event date and 3 days after the event date (the legislative election). The sampling method used was purposive sampling. The data used consisted of prices of stocks at daily closing, stock price index, daily stock trade volume, and the number of current stocks. The return expectation used market adjusted model. The results showed (1) based on statistical testing of the average of stock trade volume activities for the event period, it was found that there was no significant difference in average of activities of stock trade volume before and after the legislative election event, (2) based on the statistical testing of the average of abnormal return during the event period, it was found that there was no significant difference in abnormal return before and after the legislative election event.keyword : Trade Volume, Abnormal Return, the 2014 Legislative Election
PENGARUH PENGALAMAN KERJA, KOMPETENSI AUDITOR DAN INDEPENDENSI TERHADAP KUALITAS HASIL PEMERIKSAAN (STUDI EMPIRIS PADA KANTOR INSPEKTORAT KABUPATEN BULELENG) Made Fandy Permana Putra .; Dr. Edy Sujana,SE,Msi,AK .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4610

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh pengalaman kerja, kompetensi auditor dan independensi terhadap kualitas hasil pemeriksaan pada para pegawai kantor Inspektorat Kabupaten Buleleng. Penelitian ini merupakan penelitian kuantitatif. Metode pengambilan sample menggunakan purposive sampling. Sampel yang digunakan pada penelitian ini seluruh pegawai negeri sipil pada kantor Inspektorat Kabupaten Buleleng. Kuesioner yang disebar 45 kuesioner dan yang dapat digunakan 40 kuesioner. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Analisis data menggunakan program SPSS versi 19.0. Berdasarkan hasil analisis menunjukkan bahwa (1) Secara parsial variabel pengalaman kerja mempunyai pengaruh signifikan terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Buleleng. (2) Secara parsial variabel kompetensi auditor mempunyai pengaruh signifikan terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Buleleng. (3) Secara parsial variabel independensi mempunyai pengaruh signifikan terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Buleleng. (4) Secara simultan variabel pengalaman kerja, kompetensi auditor, dan independensi mempunyai pengaruh signifikan terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Buleleng. Kata Kunci : pengalaman kerja, kompetensi auditor, independensi, kualitas hasil pemeriksaan Abstract This study was intended to identify empirically the impact of working experience, auditor’s competence and independence on the quality of auditing outcome at the Inspectorate Office of Buleleng Regency. This is a quantitative study, in which the samples were determined using the purposive sampling method. The samples included all the government civil servants employed at the Inspectorate Office of Buleleng Regency. Out of 45 exemplars of the questionnaire distributed, 40 could be used. The statistical method used to test the hypothesis was the multiple linier regression. The data were analyzed using SPSS program version 19.0. The result of the study showed that (1) partially the variable of working experience significantly contributed to the quality of the auditing outcome at the Inspectorate Office of Buleleng Regency; (2) partially, the variable of the auditor’s competence and independence significantly affected the auditing outcome at the Inspectorate Office of Buleleng Regency; (3) partially, the variable of independence significantly contributed to the auditing outcome at the Inspectorate Office of Buleleng Regency; (4) simultaneously, the variable of working experience, the auditor’s competence and independence significantly determined the quality of the auditing outcome at the Inspectorate Office of Buleleng Regency. keyword : working experience, auditor’s competence, independence, quality of auditing outcome
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA DALAM STRATEGIC SUPPLY RELATIONSHIP DENGAN KERJASAMA SEBAGAI VARIABEL MODERASI Ni Luh Restini .; NI KADEK SINARWATI, SE., M.Si.Ak. .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4611

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja dalam strategic supply relationship dengan kerjasama sebagai variabel moderasi. Desain penelitian adalah penelitian kuantitatif. Lokasi penelitian yang dipilih adalah hotel berbintang se-Kabupaten Buleleng. Sampel yang digunakan dalam penelitian ini adalah manajer dan atau karyawan bagian purchasing yang menangani masalah pembelian bahan baku atau persediaan yang berhubungan langsung dengan pemasok, bekerja minimal 2 tahun di hotel berbintang Kabupaten Buleleng. Data yang digunakan adalah data primer yang diperoleh dari responden menggunakan metode survei melalui penyebaran kuesioner. Untuk pengujian data digunakan uji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis. Data yang diperoleh kemudian dianalisis menggunakan uji t antara variabel independen dan dependen, serta uji MRA untuk variabel moderasi. Hasil analisis data menunjukkan bahwa, (1) sistem pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja dalam strategic supply relationship hotel berbintang di Kabupaten Buleleng, (2) sistem pengendalian manajemen berpengaruh signifikan terhadap kinerja dalam strategic supply relationship hotel berbintang di Kabupaten Buleleng yang dimoderasi oleh kerjasama.Kata Kunci : SPM, Kinerja dalam SSRs, Kerjasama This present study is intended to identify the impact of the system of managerial control over performance in strategic supply relationship with cooperation as a variable of moderation. This study was designed as a quantitative study. It was conducted at several star hotels located in Buleleng Regency. The samples included the managers and or employees of the purchasing department who were responsible for the purchasing of raw materials or supplies and directly contacted the suppliers and were at least employed for two years. The data used were the primary data which were obtained from the respondents using the survey method and questionnaire distribution technique. The data were verified using validity test, reliability test, classical assumption test and hypothesis test. The data were analyzed using t test between the dependent and independent variables, and MRA test for the variable of moderation. The result of data analysis showed that (1) the system of managerial control positively and significantly affected the performance in the strategic supply relationship at the star hotels located in Buleleng Regency, (2) the system of managerial control significantly contributed to the performance in the strategic supply relationship at the star hotels located in Buleleng Regency moderated by cooperation.keyword : SPM, Performance in SSRs, Cooperation
FAKTOR-FAKTOR YANG MEMPENGARUHI KETERANDALAN NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN JEMBRANA) Ayu Priska Megayanti .; I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4612

Abstract

Pelaporan keuangan pemerintah daerah Kabupaten Jembrana menjadi menarik untuk dikaji karena tahun 2010-2013, LKPD Kabupaten Jembrana tidak pernah mendapatkan opini Wajar Tanpa Pengecualian (WTP). Penelitian ini bertujuan untuk mengetahui pengaruh variabel kapasitas sumber daya manusia, pengendalian internal akuntansi, informasi asimetri, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah terhadap keterandalan nilai informasi pelaporan keuangan pemerintah daerah di SKPD Kabupaten Jembrana baik secara parsial maupun simultan. Desain penelitian yang digunakan adalah penelitian kuantitatif. Jumlah populasi dalam penelitian adalah 20 SKPD yakni kepala bagian keuangan, staff pencatatan keuangan dan pemegang kas yang terlibat dalam penyusunan pelaporan keuangan pada SKPD Kabupaten Jembrana. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah responden adalah 60 orang. Sumber data dalam penelitian adalah data primer. Data dikumpulkan dengan menggunakan metode survey melalui penyebaran kuesioner secara langsung. Metode analisis data yang digunakan yaitu analisis regresi berganda dan pengujian data dilakukan dengan dibantu oleh Program SPSS 19. Hasil penelitian menunjukkan bahwa secara parsial kapasitas sumber daya manusia, pengendalian intern akuntansi, pemanfaatan teknologi informasi dan pengawasan keuangan daerah berpengaruh positif signifikan terhadap keterandalan nilai informasi pelaporan keuangan pemerintah daerah. Sedangkan informasi asimetri berpengaruh negatif signifikan terhadap pelaporan keuangan pemerintah daerah. Secara simultan baik kapasitas sumber daya manusia, pengendalian intern akuntansi, informasi asimetri, pemanfaatan teknologi informasi, dan pengawasan keuangan daerah berpengaruh signifikan terhadap keterandalan pelaporan keuangan pemerintah daerah di SKPD Kabupaten Jembrana.Kata Kunci : Keterandalan, nilai, informasi, pelaporan, dan keuangan pemerintah It was interesting to investigate the financial reporting of Jembrana Regency during 2010-2013 as LKPD of Jembrana Regency had never been stated to be ‘’unqualified opinion’’. This present study was intended to identify the partial and simultaneous impact of the variables of the capacity of human resources, the accounting internal control, the asymmetrical information, the use of the technology of information, and the financial control on the reliability of the information on the financial reporting of SKPDs under Jembrana Regency. The study was quantitatively designed. The SKPDs used as the population totaled 20, including heads of the finance divisions, the staff in charge of the financial reporting and the cash holders who were involved in the preparation of the financial reporting of SKPDs under Jembrana Regency. The samples were taken using the sampling purposive technique, and totaled 60. The data were taken from the primary data source. The data were collected using the survey method in which questionnaires were directly distributed. The data were analyzed using the multiple regression analysis and were tested using SPSS 19 Program. The result of the study showed that partially the capacity of the human resources, the accounting internal control, the use of the technology of information and the regional financial control positively and significantly contributed to the value of the information on the financial reporting of the regional government. However, the asymmetric information negatively significantly affected the financial reporting of the regional government. Simultaneously, the capacity of the human resources, the accounting internal control, the asymmetric information, the use of the technology of information, and the financial control of the regional government significantly contributed to the reliability of the financial reporting of the SKPDs under Jembrana Regency.keyword : Reliability, value, information, reporting, and government finance
ANALISIS PENGARUH PEMBERIAN KREDIT, KREDIT BERMASALAH, PERPUTARAN KAS, VOLUME PENJUALAN, PROFIT MARGIN DAN STRUKTUR FINANSIAL TERHADAP RENTABILITAS EKONOMI PADA LEMBAGA PERKREDITAN DESA (LPD) Di KECAMATAN TEJAKULA PERIODE 2010-2013 Putu Agus Pramurti Surya Dinata .; NI KADEK SINARWATI, SE., M.Si.Ak. .; I Gusti Ayu Purnamawati, S.E. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4613

Abstract

Rentabilitas Ekonomi adalah cara untuk mengukur kemampuan suatu perusahaan untuk menghasilkan laba usaha dengan modal yang dimiliki baik itu modal asing maupun modal sendiri. Untuk menghasilkan peningkatan laba, LPD harus mampu mengatur dan mengelola pemberian kredit, kredit bermasalah, perputaran kas, volume penjualan, profit margin, dan struktur finansial. Tujuan penelitian ini untuk mengetahui pengaruh pemberian kredit, kredit bermasalah, perputaran kas, volume penjualan, profit margin, dan struktur finansial terhadap rentabilitas ekonomi. Populasi yang digunakan dalam penelitian ini adalah LPD di Kecamatan Tejakula. Jumlah sampel penelitian ini adalah 9 LPD diantaranya LPD Desa Bangkah, Les Penuktukan, Madenan, Ngis, Pacung, Sambirenteng, Sangambu, Sembiran, dan Tejakula. Jenis data penelitian ini adalah kuantitatif. Sumber data yang digunakan adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi, dengan teknik analisis data regresi linier berganda berbantuan program SPSS versi 19. Hasil penelitian menunjukkan bahwa secara parsial pemberian kredit tidak berpengaruh terhadap rentabilitas ekonomi, kredit bermasalah berpengaruh negative terhadap rentabilitas ekonomi, perputaran kas tidak berpengaruh terhadap rentabilitas ekonomi, volume penjualan berpengaruh negatif terhadap rentabilitas ekonomi, profit margin berpengaruh positif terhadap rentabilitas ekonomi, dan struktur finansial berpengaruh positif terhadap rentabilitas ekonomi. Secara simultan pemberian kredit, kredit bermasalah, perputaran kas, volume penjualan, profit margin, dan struktur finansial berpengaruh positif terhadap rentabilitas ekonomiKata Kunci : Pemberian Kredit, Kredit Bermasalah, Perputaran Kas, Volume Penjualan, Profit Margin, Struktur Finansial, dan Rentabilitas Ekonomi. Economic return on equity is a way to measure ability of a corporation to produce profit using capitals, both other’s capital and its own capital. To increase the profit, LPD has to be able to regulate and manage loans, nonperforming loans, cash-flow, sale volume, profit margin, and financial structure. This study was aimed at finding out the effect of loan, nonperforming loan, cash-flow, profit margin, and financial structure on economic return of equity. The population consisted of LPDs in Tejakula district. The number of sample was 9 LPDs which, among others, were LPDs in Bangkah, Les Penuktukan, Madenan, Ngis, Pacung, Sambirenteng, Sangambu, Sembiran, and Tejakula villages. The study used quantitative data from secondary sources. The data were collected through documentation and analyzed by using multiple linear regression analysis aided by SPSS version 19 program. The results showed that partially, loan does not have an effect on economic return of equity, nonperforming loan has a negative effect on economic return of equity, cash flow does not have an effect on economic return on equity, sale volume has a negative effect on economic return on equity, profit margin has a positive effect on economic return on equity, and financial structure has a positive effect on economic return on equity. Simultaneously, loan, nonperforming loan, cash flow, profit margin, and financial structure have positive effect on economic return on equity.keyword : loan, nonperforming loan, cash flow, sale volume, profit margin, financial structure, and economic return on equity
PERLAKUAN AKUNTANSI PENDAPATAN DAN BEBAN TERHADAP KEWAJARAN LAPORAN LABA RUGI PADA ROEMAH NONGKRONG MAILAKU I Putu Eka Satya Wirawan .; NI KADEK SINARWATI, SE., M.Si.Ak. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4614

Abstract

Roemah Nongkrong Mailaku merupakan suatu usaha yang bersifat profit oriented atau mencari laba yang bergerak dalam bidang makanan siap saji yang pendapatan dan bebannya diakui berdasarkan transaksi-transaksi yang terjadi pada saat penjualan. Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi pendapatan, beban, serta kewajaran terhadap laporan laba rugi pada Roemah Nongkrong Mailaku. Metode pengumpulan data menggunakan metode wawancara, dokumentasi, dan observasi. Analisis data yang dilaksanakan meliputi: mengamati dan mengumpulkan data tentang pendapatan dan beban, membandingkan data yang diperoleh dengan teori yang telah diungkapkan dalam landasan teori, menganalisis data yang ada terhadap kewajaran laporan laba rugi, memberikan kontribusi mengenai perlakuan akuntansi pendapatan dan beban terhadap kewajaran laporan laba rugi, dan menarik kesimpulan penelitian yang dilakukan oleh penulis. Hasil penelitian mengungkapkan bahwa perlakuan akuntansi pendapatan dan beban pada Roemah Nongkrong Mailaku belum sepenuhnya sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Perlakuan akuntansi pendapatan dan beban serta penyajian laporan laba rugi pada Roemah Nongkrong Mailaku dapat dinyatakan wajar. Namun, ada beberapa hal yang perlu diperhatikan dan dilakukan perbaikan dalam perlakuan akuntansi pendapatan dan beban serta penyajian laporan laba rugi pada Roemah Nongkrong Mailaku yaitu, sebagai berikut: penggunaan istilah akuntansi dalam pembuatan laporan keuangan, pembuatan buku besar utama sebagai penunjang laporan laba rugi, serta konsistensi terhadap perlakuan akuntansi pendapatan dan beban serta penyajian laporan laba rugi.Kata Kunci : Pendapatan, Beban, Laporan Laba Rugi Roemah Nongkrong Mailaku is a profit-oriented fast food selling business whose income and expenditure are acknowledged based on the transactions taking place when it is open to sell its products. This present study is intended to identify the contribution of the accountancy of income and expenditure on the reasonableness of the profit and loss statement of Roemah Nongkrong Mailaku. The data were collected using interview, documentation, and observation. The data analysis includes observing and collecting the data on the income and expenditure, comparing the data obtained with the theories which are described in the theoretical framework, analysis of the data on the reasonableness of the profit and loss statement, contribution of the treatment of the accountancy of income and expenditure to the reasonableness of the profit and loss statement, and the conclusion drawing. The results of the study showed that the treatment of the accountancy of income and expenditure of Roemah Nongkrong Mailaku was not entirely in accordance with the Accounting Standard of Entity Finance Without Public Accountability ‘Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). The treatment of the accountancy of income and expenditure and the presentation of the profit and loss statement of Roemah Nongkrong Mailaku could be stated as reasonable. However, there were several things which should be revised and to which attention should be paid. They were: the accounting technical terms used, the presentation of the main ledger to support the profit and loss statement, the consistency of the treatment of the accountancy of income and expenditure, and the presentation of the profit and loss statement.keyword : Income, Expenditure, Profit and Loss Statement
ANALISIS PENGARUH TINGKAT SUKU BUNGA KREDIT, PERTUMBUHAN KREDIT, LOAN TO DEPOSIT RATIO, DAN BOPO TERHADAP PROFITABILITAS LPD (STUDI KASUS PADA LEMBAGA PERKREDITAN DESA SE- KECAMATAN BULELENG PERIODE 2011-2013) Ni Luh Candra Dewi .; Dr. Edy Sujana,SE,Msi,AK .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4615

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat suku bunga kredit, pertumbuhan kredit, loan to deposit ratio, dan BOPO terhadap profitabilitas Lembaga Perkreditan Desa (LPD). Populasi dalam penelitian ini adalah LPD se- Kecamatan Buleleng yang telah terdaftar di LPLPDK Buleleng periode 2011-2013 yaitu sebanyak 20 LPD. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive sampling dengan kriteria yaitu LPD se- Kecamatan Buleleng yang telah terdaftar di LPLPDK Buleleng periode 2011-2013, melaporkan laporan keuangan secara berturut-turut dan tidak mengalami kerugian selama periode penelitian sehingga jumlah sampel yang dapat diambil adalah sebanyak 16 LPD. Penelitian ini termasuk dalam pendekatan kuantitatif dan data yang digunakan dalam penelitian ini adalah data sekunder. Metode pengumpulan data dilakukan dengan metode dokumentasi. Selanjutnya untuk pengujian data dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan program SPSS versi 19.0. Hasil penelitian ini menunjukkan bahwa (1) tingkat suku bunga kredit berpengaruh signifikan terhadap profitabilitas LPD, (2) pertumbuhan kredit tidak berpengaruh secara signifikan terhadap profitabilitas LPD, (3) loan to deposit ratio berpengaruh signifikan terhadap profitabilitas LPD, dan (4) BOPO juga berpengaruh signifikan terhadap profitabilitas LPD. Kata Kunci : Tingkat suku bunga kredit, pertumbuhan kredit, loan to deposit ratio, BOPO, dan profitabilitas This study was aimed at finding out the effect of loan interest rate, loan growth, loan to deposit ratio, and BOPO on the profitability of Lembaga Perkreditan Desa (LPD). The population consisted of all of the 20 LPDs throughout Buleleng district registered in LPLPDK Buleleng in the 2011-2013 period. The sample was determined using purposive sampling technique with the criteria: the LPDs throughout Buleleng district that have been registered in LPLPDK in the 2011-2013 period, and the LPDs have made financial reports consecutively and have not had a loss during the period of study. Following these criteria a sample size of 16 LPDs was obtained. This study used quantitative approach and the data used were secondary data. The data were collected by documentation. Then, the data were tested using multiple linear regression analysis aided by SPSS program of version 19.0. The results showed that (1) loan interest rate has a significant effect on LPD profitability, (2) loan growth do not has a signifikan effect on LPD profitability, (3) loan to deposit ratio has a significant effect on LPD profitability, and (4) BOPO also has a significant effect on LPD profitability. keyword : Loan interest rate, loan growth, loan to deposit ratio, BOPO, and profitability
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DI TINGKAT DADIA (Studi Kasus pada Dadia Punduh Sedahan di Desa Pakraman Bila Bajang) Ni Ketut Juni Kalmi Dewi .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4616

Abstract

Selama ini, bentuk pertanggungjawaban pengelolaan keuangan di dadia yang berupa laporan keuangan belum didukung oleh standar-standar yang memadai, sehingga rata-rata seluruh dadia tidak membuat laporan keuangan. Salah satu dadia itu adalah Dadia Punduh Sedahan yang terletak di Desa Pakraman Bila Bajang. Sumber pemasukan utama (reguler) dadia ini berasal dari iuran wajib berupa peturunan dan iuran wajib bagi warga dadia yang ada di luar Bali (ngampel). Pemasukan non reguler berasal dari sumbangan partai politik, danapunia, dan sesari. Penelitian ini bertujuan untuk mengetahui: 1) darimana saja sumber pemasukan Dadia Punduh Sedahan, 2) mengapa Dadia Punduh Sedahan tidak membuat laporan keuangan, 3) bagaimana proses pertanggungjawaban yang dilakukan oleh dadia terkait untuk menjaga transparansi dan akuntabilitas. Pelaksanaan penelitian ini menggunakan metode kualitatif yang menekankan pada persepsi dan perilaku manusia. Teknik analisis data yang digunakan yaitu: 1) reduksi data, 2) penyajian data, 3) penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa; 1) Sumber pemasukan reguler dadia berasal dari peturunan (iuran wajib), pengampel (iuran wajib bagi warga dadia di luar Bali), dan pendapatan bunga pinjaman. Sumber pemasukan non reguler dadia berasal dari sumbangan partai politik, danapunia, dan sesari. 2) Alasan dadia Punduh Sedahan tidak membuat laporan keuangan yaitu; transaksi yang tidak rutin terjadi, lingkup organisasi yang kecil, dan kompetensi warga dadia yang kurang. 3) Pertanggungjawaban pengelolaan keuangan di Dadia Punduh Sedahan dilakukan dengan cara mengumumkan pemasukan dan pengeluaran, serta menempel laporan keuangan sederhana di papan pengumuman dadia. Kata Kunci : Transparansi, Akuntabilitas, Dadia, Pengelolaan Keuangan So far, the form of the responsibility of the financial management at the level of dadia which is in the form of financial statement has not been supported by adequate standards. One of the dadias is Dadia Punduh Sedahan which is situated at Bila Bajang traditional village. The main resource of founds (regular) of this dadia are the obligatory contribution ‘peturunan’ from the members who do not stay oustside Bali and the obligatory contribution ‘ngampel’ from the members who stay outside Bali. The non regular contributions are derived from the volunteer contribution ‘dana punia’ made by any political party and sesari. This present study was intended to 1) identify what were the sources of funds received by Dadia Punduh Sedahan, 2) identify why Dadia Punduh Sedahan did not make any financial statement, 3) how the process of responsibility was made by the dadia in order to be transparent and accountable. This present study was conducted using qualitative method which gives emphasis on the human perception and bahaviour. The data were analyszed using 1) data reduction, 2) data presentation, and 3) conclusion drawing. The result of the study showed that 1) the regular source of the funds received by dadia were derived from the obligatory contribution ‘peturunan’ made by the members who stay in Bali, and the obligatory contribution ‘pengampel’ made by members who stay outside Bali, and the interest earned from the loans given to the members. The non regular source of dadia were derived from the contribution made by any political party, dana punia (volunteer contributon), and sesari. 2) The reasons why Dadia Punduh Sedahan did not make any financial statement were that: the transaction did not make place regularly, the scope of the organization was small, and the members were less competent. 3) The responsibility for the financial management at Dadia Punduh sedahan was shown by announcing the revenues and expenditures, and attaching the simple financial statement on the dadia’s announcement board. keyword : Transparence, Accountability, Dadia, Financial Management
EKSISTENSI PELAPORAN KEUANGAN PADA UPACARA NGABEN MASAL DI DESA PAKRAMAN BANYUNING, KECAMATAN BULELENG, KABUPATEN BULELENG, PROVINSI BALI Gusti Ayu Made Firma Pratiwi .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4617

Abstract

Ngaben yakni ritual kematian pada umat Hindu di Bali yang dalam pelaksanaannya membutuhkan modal finansial yang tinggi. Sehingga dengan kondisi tersebut Desa Pakraman Banyuning mengambil suatu alternatif yaitu ngaben masal atau ngaben bersama. Ritual ngaben bersama ini dilakukan pula oleh Desa Pakraman Banyuning yang dalam pendanaannya menggunakan sistem peturunan (iuran). Ngaben masal membutuhkan alokasi sumber daya bersama sehingga aspek akuntabilitas penting untuk diperhatikan. Dengan menerapkan sistem akuntansi sederhana, panitia ngaben bersama Desa Pakraman Banyuning ini mampu menerapkan sistem pengelolaan keuangan yang akuntabel. Latar belakang inilah yang menjadikan ngaben bersama di Desa Pakraman Banyuning menarik untuk dikaji untuk mengetahui: 1) latar belakang masyarakat memilih ngaben bersama, 2) proses penentuan biaya dalam upacara ngaben bersama, dan 3) penerapan akuntabilitas dan transparansi dalam upacara ngaben bersama. Penelitian ini dilakukan dengan metode kualitatif yang dititikberatkan pada deskripsi serta interpretasi perilaku manusia. Penelitian dilakukan dalam tiga tahapan, yakni: 1) reduksi data, 2) penyajian data, 3) menarik kesimpulan berdasarkan teori yang telah ditentukan. Hasil penelitian ini menunjukkan bahwa: 1) Latar belakang Desa Pakraman Banyuning memilih ngaben bersama adalah sebagai alternatif bagi masyarakat yang memiliki tingkat ekonomi rendah, serta pelaksanaannya dianggap praktis, 2) Proses penentuan biaya ngaben bersama Desa Pakraman Banyuning utamanya ditentukan oleh banten, dan biaya-biaya lain, seperti transportasi, konsumsi dan lain-lain, 3) Dalam membentuk akuntabilitasnya panitia ngaben bersama telah memegang teguh modal sosial berupa kepercayaan, dan konsep nilai agama Hindu.Kata Kunci : Ngaben, banten, modal sosial, akuntabilitas. Ngaben is a cremation ritual conducted for the Hindu followers in Bali, in its implementation need a lot of financial capital. Based on the the condition the traditional village Banyuning took an alternative implementation, such as what is known as mass cremation ceremony. This ngaben ritual was also conducted in Banyuning where the people as the members involved were required to fund this activity together with the system known as dues. The mass ngaben required shared resource alocation, that aspect of accountability should have particular attention. By using a simple accounting system, the committee could be able to manage the financial accountability. This background could make the mass cremation ritual in the Banyuning traditional village interesting to study that is to find out: 1) the reasons why Banyuning people choose to follow mass creamation ceremony, 2) process of budgeting in the mass cremation ceremony, and 3) the practice of accountability and transparency in the activity of mass cremation ceremony. This study was conducted with a quantitative method focusing on the description and interpretation of human behavior. This study involved three different stages, such as 1) data reduction, 2) data presentation, 3) drawing conclusion based on the pre-determined theory. The results indicated that: 1) the reasons of Banyuning traditional villagers conducting mass cremation ceremony as an alternative, because the villagers were having lower economic level, and its practical implementation, 2) the process of the main budgeting was determined by the the offering aspect, and unforeseen expenses such as transportation, other consumption items, 3) in performing the accountability the committee had commited to keep hold firmly the social capital in terms of trust, and concept and value of Hiduism. keyword : Cremation ceremony, offering, social capital, accountability.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERDASARKAN KONSEP TRI HITA KARANA (Studi Kasus Hotel Comoshambala Estate di Banjar Begawan Kecamatan Payangan Kabupaten Gianyar) Ni Wayan Novi Budiasni .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 3 No. 1 (2015)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4618

Abstract

Implementasi Corporate Social Responsibility berdasarkan konsep Tri Hita Karana merupakan implementasi tanggung jawab sosial yang tujuannya mencapai kesejahteraan dan keharmonisan melalui pawongan, palemahan, dan parahyangan. Penelitian ini bertujuan mengetahui dan memahami implementasi CSR berdasarkan konsep Tri Hita Karana pada Hotel Como Shambala Estate. Metode kualitatif dengan pendekatan etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang informan terkait. Hasil penelitian menemukan bahwa Hotel Como Shambala Estate dalam mengimplementasikan CSR diimplementasikan melalui program Como approach. Dalam program tersebut terjadi tiga hubungan yaitu hubungan dengan masyarakat, lingkungan dan Tuhan. Biaya CSR dialokasikan ke dalam akun biaya administrasi dan umum (A&G), dan HRD Kata Kunci : CSR, Tri Hita Karana, Implementasi The implementation of Corporate Social Responsibility based on the concept of Tri Hita Karana was intended to achieve welfare and being in harmony through what is referred to as pawongan, palemahan, and parahyangan. This present study was intended to identify and understand the implementation of CSR based on the concept of Tri Hita Karana at Como Shambala Estate Hotel. Qualitative with ethnographic approach was used to obtain intact and deeper information from the view point of the related informants. The result of the study showed that the Como Shambala Estate Hotel implemented CSR through the approach of Como program. There were three relationships in the program; they are the relationship between the hotel and the community, the relationship between the hotel and the environment, and the relationship between the hotel and God. The CSR costs were allocated to the account of administrative and general costs (A&G), and HRD. keyword : CSR, Tri Hita Karana, Implementation

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