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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 137 Documents
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Pengaruh Implementasi Prinsip-Prinsip Good Corporate Governance, Pengendalian Internal, Budaya Organisasi dan Efisiensi Night Auditor Terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng. Ni Luh Seri Ayu Utami .; Dr. Edy Sujana,SE,Msi,AK .; Gede Adi Yuniarta, SE.AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh implementasi prinsip-prinsip good corporate governance, pengendalian internal, budaya organisasi dan efisiensi night auditor secara parsial terhadap kinerja hotel. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Sumber data dalam penelitian ini yaitu data primer. Populasi dalam penelitian ini adalah karyawan bagian akuntansi di hotel berbintang se-Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Dengan Jumlah sampel dalam penelitian ini sebanyak 45 orang. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa: 1) implementasi prinsip-prinsip good corporate governance berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 2) Pengendalian Internal berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 3) budaya organisasi berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng, 4) efisiensi night auditor berpengaruh positif dan signifikan terhadap kinerja hotel berbintang di Kabupaten Buleleng.Kata Kunci : implementasi prinsip-prinsip good corporate governance, pengendalian internal, budaya organisasi, efisiensi night auditor This study aimed at investigating the effect of the implementation of good corporate governance principles, internal control, organizational culture and efficiency of night auditor partially on hotel performances. This study was a quantitative study with data collected from questionnaires and measured using the Likert scale. The data source of this study was primary data. The population were the employees at the accounting departments in star hotels in Buleleng regency. The sampling technique applied was purposive sampling. The number of samples was 45 people. The data was analysed by applying multiple linear regression technique assisted by SPSS program. The results of the analysis showed that: 1) the implementation of good corporate governance principles had positive and significant effect on the performances of star hotels in Buleleng regency, 2) the internal control had positive and significant effect on the performances of the star hotels in Buleleng regency, 3) the organizational culture had positive and significant effect on the performances of star hotels in Buleleng regency, 4) the effeciency of night auditor had positive and significant effect on the performances of star hotels in Buleleng regency.keyword : the implementation of good corporate governance principles, internal control, organizational culture, night auditor efficiency
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL AIR MINUM DALAM KEMASAN PADA MERK YEH BULELENG PADA PT. TIRTA MUMBUL JAYA ABADI TAHUN 2015 Desak Made Dwi Agustini .; Gede Adi Yuniarta, SE.AK .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9672

Abstract

Tujuan dari Penelitian ini adalah untuk mengetahui penentuan harga pokok produksi yang digunakan dalam perusahaan dan bagaimana penentuan harga pokok produksi berpengaruh terhadap harga jual produk. Perusahaan AMDK PT. Tirta Mumbul Jaya Abadi dalam menentukan harga pokok produksi dan penetapan harga jual masih belum menghitung secara teliti. Dalam menetapkan harga jual AMDK PT. Tirta Mumbul Jaya Abadi juga masih belum sesuai, perusahaan menetapkan harga jual berdasarkan dengan keputusan manajemen. Dalam prosesnya produksinya perusahaan akan mengeluarkan biaya-biaya dari mulai pembuatan sampai menghasilkan barang jadi yang siap dijual. Metode yang digunakan dalam Penelitian ini adalah wawancara yang dilakukan dengan manajer keuangan,pembuat laporan keuangan,bagian produksi dan bagian penjualan. Selain wawancara juga dengan menganalisis lapporan keuangan yang berkaitan dengan biaya-biaya produksi. Hasil dari penelitian ini menunjukkan bahwa PT.Tirta Mumbul Jaya Abadi memiliki caranya sendiri didalam menghitung harga pokok produksi yaitu dengan membebankan biaya listrik ataupun penyusutan. Selain itu juga didalam menghitung biaya produksi hanya biaya tenaga kerja, biaya air baku, biaya operasional, biaya pemeliharaan, biaya kemasan dan biaya laboratorium saja yang dibebankan. Dan sebelum menjualnya perusahaan membebankan PPN sebesar 10% dan rejek 2% Kata Kunci : harga pokok produksi, harga jual, akuntansi biaya. The purpose of this research is to find out how the company determines the cost of production, and how the pricing of goods manufactured affect the selling price of products.AMDK (Drinking Water Packaging) company Mumbul Tirta Jaya Abadi Inc. in determining the base cost of production and selling price was nott yet counting carefully. In determining the sale price of AMDK Mumbul Tirta Jaya Abadi Inc. was not yet appropriate, the company set the sale price based on the management's decision. In the production process, the company would issue costs starting from manufacturing to producing the finished goods which were ready for sale. The method used in this study is the interviews conducted with financial managers, preparers of financial statements, production and sales. In addition to interviews also by analyzing the financial lapporan related to costs of production The results of this study indicated that Tirta Mumbul Jaya Abadi Inc. had its own way in calculating production cost, that is, by charging electricity cost as well as shrinkage. In addition, in calculating the production cost it was only labor cost, raw water cost, operating cost, maintenance cost, packaging cost, and laboratory cost that were charged too. keyword : base-price of production, sale price, cost accounting.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KEBERHASILAN PENERAPAN SAP BERBASIS AKRUAL (Studi Empiris Pada SKPD Kabupaten Bangli) Luh Desy Suareni Dewi .; I Gusti Ayu Purnamawati, S.E. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9673

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli secara parsial maupun secara simultan. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi yang menjadi unit analisis dalam penelitian ini adalah 13 Dinas dalam SKPD di Kabupaten Bangli. Cara pengambilan sampelnya adalah dengan teknik purposive sampling (judgemental sampling) dengan jumlah responden sebanyak 64 orang. Jenis data dalam penelitian ini adalah data primer. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Pengukuran menggunakan skala likert. Analisis data penelitian menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 18.0. Adapun hasil dari penelitian ini yaitu: secara parsial, variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern berpengaruh signifikan positif terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli, besarnya kontribusi variabel independen adalah sebesar 78,1%. Secara simultan, variabel kualitas sumber daya manusia, komitmen organisasi, dan sistem pengendalian intern secara bersama-sama berpengaruh signifikan terhadap keberhasilan penerapan SAP berbasis Akrual di SKPD Kabupaten Bangli.Kata Kunci : Sumber Daya, Komitmen, Pengendalian Intern, Akrual This study aimed at determining how the effect of the variables of human resources’ quality, organizational commitment, and internal control system on the success of the implementation of accrual-based SAP on SKPD in Bangli district both partially and simultaneously. This research was conducted through a quantitative method. The population of the unit of analysis in this study was 13 SKPD Offices in Bangli district. The sampling was through purposive sampling (judgmental sampling) technique with a total respondents of 64 people. The type of data in this study was primary data. The data collection was conducted through a questionnaire instrument. The measurement was conducted through a Likert scale. The research data analysis was through multiple linear regression analysis of SPSS version 18.0. The results of this study were as follows: partially, the variable of the quality of human resources, organizational commitment, and internal control system positively significantly affected the success on the implementation of accrual-based SAP on SKPD in Bangli district, the contribution of independent variables was 78.1%. Simultaneously, the variable of the quality of human resources, organizational commitment, and internal control system altogether significantly affected the success of accrual-based SAP implementation on SKPD in Bangli district.keyword : Resources, Commitment, Internal Control, Accrual
OPTIMALISASI PENGELOLAAN PENDAPATAN ASLI DESA UNTUK MENINGKATKAN PEMBANGUNAN PEREKONOMIAN DESA PADA DESA PEJARAKAN, KECAMATAN GEROKGAK, KABUPATEN BULELENG I Gusti Ayu Rani Desi Andari .; Ni Luh Gede Erni Sulindawati, SE. Ak,M .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9674

Abstract

Penelitian ini dilakukan untuk mengetahui (1) bagaimanakah pengelolaan Pendapatan Asli Desa di Desa Pejarakan;(2) peran BUMDes untuk dapat meningkatkan Pendapatan Asli Desa di Desa Pejarakan; dan (3) bagaimana strategi pengelolaan Pendapatan Asli Desa untuk meningkatkan perekonomian Desa di Desa Pejarakan.Metode yang digunakan dalam penulisan penelitian ini adalah metode deskriptif kualitatif.Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder.Data diperoleh melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dianalisis dengan reduksi data, penyajian data, analisis data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa (1) pengelolaan yang dilakukan oleh Pemerintah Desa Pejarakan sudah sesuai dengan prosedur pengelolaan Menurut Geroge R. Terry (2006);(2) BUMDes Desa Pejarakan berperan dalam meningkatnya Pendapatan Asli Desa sehingga nantinya Pemerintah Desa dapat menyelenggarakan pembangunan yang berdampak pada perekonomian Desa; dan 3) strategi yang dijalankan Pemerintah Desa lebih kepada saling koordinasi dan kerjasama antar Pemerintah Desa, BPD dan Pihak Pengelola, serta identifikasi dan inventarisasi nilai dan potensi aset desa, sistem informasi manajemen aset desa, pengawasan dan pengendalian pemanfaatan aset desa, dan keterlibatan jasa penilai. Kata Kunci : pengelolaan Pendapatan Asli Desa, pembangunan perekonomian desa, Badan Usaha Milik Desa (BUMDes) This study was conducted to determine (1) how the management of Village’s Locally-Generated Revenue on Pejarakan village; (2) the role BUMDes (village-owned enterprises) to increase Village’s Locally-Generated Revenue in Pejarakan village; and (3) how the management strategy of locally-generated revenue to boost rural economy in Pejarakan village. The method used in the writing of this research was a descriptive qualitative method. The data used in this study were primary data and secondary data. The data were obtained through deep interviews, observations, and document studies, which were further analyzed through data reduction, data presentation, data analysis and conclusion drawings. The research results showed that (1) the managements by the Pejarakan’s village government were in accordance with the management procedure proposed by Geroge R. Terry (2006); (2) BUMDes Pejarakan contributed to the raise in the locally-generated revenue so that the village’s government might later improve the development that impacted on the rural economy; and 3) the strategies employed by the village’s government were more on mutual coordination and cooperation between the village’s government, BPD and management parties, as well as conducting identification and inventories of the value and potency of village assets, asset management information system of the village, supervision and control of village’s asset utilization, and the involvement of appraisal service. keyword : village’s locally-generated revenue management, rural economic development, village-owned enterprises (BUMDes)
ANALISIS PENGARUH KINERJA KEUANGAN, UKURAN KOMITE AUDIT DAN KEPEMILIKAN MANAJERIAL TERHADAP PREDIKSI FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2015) Luh Desi Damayanti .; Gede Adi Yuniarta, SE.AK .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9675

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, ukuran komite audit dan kepemilikan manajerial terhadap prediksi financial distress. Financial distress diukur dengan Interest Covarage Ratio (ICR), kinerja keuangan yang terdiri dari likuiditas, profitabilitas dan leverage diukur dengan curret ratio, ROA dan debt ratio (DAR), ukuran komite audit diukur dengan jumlah anggota di dalam komite audit dan kepemilikan manajerial diukur dengan biaya agensi manajerial (agency cost). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan laporan keuangan perusahaan yang terdaftar di Bursa efek Indonesia (BEI). Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini adalah 42 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015, sehingga diperoleh 210 data perusahaan.Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan (1) likuiditas berpengaruh negatif signifikan terhadap prediksi financial distress, (2) profitabilitas berpengaruh negatif signifikan terhadap prediksi financial distress, (3) leverage berpengaruh positif signifikan terhadap prediksi financial distress, (4) ukuran komite audit tidak berpengaruh negatif signifikan terhadap prediksi financial distress,(5) kepemilikan manajerial tidak berpengaruh positif signifikan prediksi financial distress, dan (6) likuiditas, profitabilitas, leverage, ukuran komite audit dan kepemilikan manajerial secara simultan berpengaruh terhadap prediksi financial distress.Kata Kunci : kinerja keuangan, ukuran komite audit, kepemilikan manajerial dan financial distress This study aimed to determine the effect of financial performance, the size of audit committee, and managerial ownership on the prediction of financial distress. The financial distress was measured through Interest Coverage Ratio (ICR), the financial performance consisting of liquidity, profitability, and leverage was measured through curret ratio, ROA and debt ratio (DAR), the size of audit committee was measured through the number of members in the audit committee, and managerial ownership was measured through managerial agency costs. This research was a quantitative study using the financial reports of the companies listed on the Indonesian Stock Exchange (BEI). The sampling technique in this study was purposive sampling. The samples used in this study were 42 companies, which were listed on the Indonesian Stock Exchange (BEI) in the period 2011-2015, in order to obtain the data of 210 companies. The data were analyzed through multiple linear regression analysis. The results showed (1) liquidity had a negative significant effect on the prediction of financial distress, (2) profitability had a negative significant effect on the prediction of financial distress, (3) leverage had a positive significant effect on the prediction of financial distress, (4) the size of audit committee had no negative significant effect on prediction of financial distress, (5) managerial ownership had no positive significant effect on the prediction of financial distress, and (6) liquidity, profitability, leverage, size of audit committee, and managerial ownership simultaneously affected the prediction of financial distress.keyword : financial performance, the size of audit committee, managerial ownership and financial distress
*Pengaruh Tingkat Pengungkapan Laporan Keberlanjutan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Persusahaan Non-Keuangan yang Terdaftar Di BEI Periode 2013-2015) Ni Nyoman Ayu Karyawati .; Gede Adi Yuniarta, SE.AK .; Dr. Edy Sujana,SE,Msi,AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9676

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan masing-masing dimensi laporan keberlanjutan terhadap kinerja keuangan perusahaan. Populasi penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) yaitu berjumlah 453 perusahaan. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga diperoleh 30 perusahaan sampel yang diteliti selama periode 2013-2015. Variabel independen adalah pengungkapan ekonomi, pengungkapan lingkungan, dan pengungkapan sosial. Variabel ini diukur dengan cara indeks pengungkapan. Pedoman pelaporan keberlanjutan dari Global Reporting Initiative (GRI) G4 digunakan sebagai dasar perhitungan nilai indeks. Dependen variabel return on asset dan current ratio sebagai ukuran proksi kinerja keuangan, yaitu profitabilitas dan likuiditas. Penelitian ini menggunakan data sekunder yang dikumpulkan dari situs perusahaan dan Bursa Efek Indonesia. Metode regresi dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa (1) Pengungkapan laporan keberlanjutan dimensi ekonomi tidak berpengaruh signifikan terhadap profitabilitas perusahaan. (2) Pengungkapan laporan keberlanjutan dimensi ekonomi tidak berpengaruh signifikan terhadap likuiditas perusahaan. (3) Pengungkapan laporan keberlanjutan dimensi lingkungan tidak berpengaruh signifikan terhadap profitabilitas perusahaan. (4) Pengungkapan laporan keberlanjutan dimensi lingkungan tidak berpengaruh signifikan terhadap likuiditas perusahaan. (5) Pengungkapan laporan keberlanjutan dimensi sosial tidak berpengaruh signifikan terhadap profitabilitas perusahaan. (6) Pengungkapan laporan keberlanjutan dimensi sosial tidak berpengaruh signifikan terhadap likuiditas perusahaan.Kata Kunci : pelaporan keberlanjutan, kinerja keuangan, pengungkapan ekonomi, pengungkapan sosial, pengungkapan lingkungan *This study aimed at examining the effect of disclosing of each dimension of sustainability reports on companies’ financial performance. The research population was non-financial companies listed on the Indonesian Stock Exchange (BEI), which amounted to 453 companies. The selection of the samples in this study was through a purposive sampling method, so that the company obtained samples were 30, studied during the period 2013-2015. The independent variables were economic disclosures, environmental disclosure, and social disclosure. These variables were measured through disclosure index. Sustainability reporting guidelines of the Global Reporting Initiative (GRI) G4 were used as the basis for calculating the index value. The dependent variable of return on assets and the current ratio were used as proxy measures of financial performance, i.e., profitability and liquidity. This study employed secondary data collected from the company's site and the Indonesian Stock Exchange. The regression method used in this research was multiple linear regression. The results of this study indicated that (1) The disclosure of the economic dimension of sustainability reports had no significant effect on the profitability of the companies. (2) The disclosure of the economic dimension of sustainability reports had no significant effect on the companies’ liquidity. (3) The disclosure of the environmental dimension of sustainability reports had no significant effect on the profitability of the companies. (4) The disclosure of the environmental dimension of sustainability reports had no significant effect on the companies’ liquidity. (5) The disclosure of the social dimension of sustainability reports had no significant effect on the profitability of the companies. (6) The disclosure of the social dimension of sustainability reports had no significant effect on the company's liquidity.keyword : sustainability reporting, financial performance, economic disclosures, social disclosure, environmental disclosure
PENGARUH KUALITAS SUMBER DAYA MANUSIA DI BIDANG AKUNTANSI, TEKNOLOGI INFORMASI DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI DI KABUPATEN BULELENG Kadek Okik Indrawan .; Made Arie Wahyuni, S.E. .; Gede Adi Yuniarta, SE.AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9677

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sumber daya manusia di bidang akuntansi, teknologi informasi dan penerapan standar akuntansi terhadap kualitas laporan keuangan pada koperasi di Kabupaten Buleleng. Jenis penelitian merupakan penelitian kuantitatif dengan menggunakan data primer. Teknik pengumpulan data adalah melalui penyebaran kuesioner. Populasi dalam penelitian ini yaitu Koperasi se-Kabupaten Buleleng dan tiap Koperasi diwakili oleh ketua dan bendahara sebagai responden. Teknik pengambilan sampel menggunakan purposive sampling, sehingga jumlah sampel adalah 58 koperasi. Data dianalisis menggunakan regresi linear berganda dengan bantuan software SPSS Statistics 20.0 For Windows. Hasil penelitian ini menunjukkan (1) kualitas sumber daya manusia di bidang akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (2) teknologi informasi berpengaruh positif signifikan terhadap kualitas laporan keuangan, (3) penerapan standar akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan dan (4) kualitas sumber daya manusia di bidang akuntansi, teknologi informasi dan penerapan standar akuntansi secara simultan berpengaruh terhadap kualitas laporan keuangan. Kata Kunci : Kualitas Sumber Daya Manusia di Bidang Akuntansi, Teknologi Informasi, Penerapan Standar Akuntansi dan Kualitas Laporan Keuangan. The study aimed at finding out the effect of human resources quality in accounting, information technology and the implementation of accounting standard on the quality of financial report of cooperative offices in Buleleng. The study utilized a quantitative design involving primary data obtained by using questionnaires distribution. The population consisted of all the cooperative offices located around Buleleng regency, in which every cooperative office was represented by the head and treasurer as the respondents. The sample were selected based on purposive sampling, that only 58 cooperative offices were included. The data were analysed by using multiple linear regression supported by SPSS software version 20.0 for Windows. The results indicated that (1) human resources quality in accounting had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, (2) information technology had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, and (3) the implementation of accounting standard had a positive and significant effect on the quality of financial report of cooperative offices in Buleleng, (4) the human resources quality in accounting, information technology and the implementation of accounting standard had an effect simultaneously on the quality of financial report. keyword : human resources quality in accounting, information technology, the implementation of accounting standard, financial report
PENGARUH SISTEM INFORMASI AKAUNTANSI DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI HOTEL DI KABUPATEN BULELENG Putu Sukma Dewi .; Gede Adi Yuniarta, SE.AK .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9678

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh variabel sistem informasi akuntansi dan budaya organisasi terhadap kinerja organisasi hotel di Kabupaten Buleleng secara parsial maupun secara simultan. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrument penelitian. Penentuan sampel dilakukan dengan tekni purposive sampling sehingga terpilih orang-orang yang bertanggungjawab di departemen akuntansi dan pemeliharaan di hotel bintang 1 sampai 5 di Kabupaten Buleleng sejumlah 63 orang. Pengukuran menggunakan skala likert. Data yang diperoleh berupa jawaban dari responden di tabulasi dan diolah dengan menggunakan software SPSS version 18.0. Hasil penelitian ini membuktikan secara parsial, variabel sistem informasi akuntansi tidak berpengaruh positif dan signifikan terhadap kinerja organisasi, budaya organisasi tidak berpengaruh signifikan terhadap kinerja organisasi. Secara simultan, variabel sistem informasi akuntansi tidak berpengaruh terhadap kinerja organisasi.Kata Kunci : sistem informasi akuntansi, budaya organisasi, kinerja orgnisasi This study aimed at determining how the effects of the variable of accounting information systems and organizational culture on hotels’ organization performance in Buleleng district both partially and simultaneously. This type of research was a quantitative research, using a questionnaire as the research instrument. The samples were determined through a purposive sampling technique so that those people responsible in accounting and maintenance departments from 1 to 5-star hotels in Buleleng district as many as 63 people were elected. The measurement used was a Likert scale. The data obtained were in the form of answers from respondents, tabulated and processed through SPSS software version 18.0. The results of this study proved partially, the variable of accounting information system did not positively and significantly affect organization performance, cultural organization did not significantly affect organization performance. Simultaneously, the variable of accounting information system did not affect organization performance.keyword : accounting information systems, organizational culture, organization performance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA HOTEL BERBINTANG DI KAWASAN LOVINA SINGARAJA Ni Kadek Sujantiningsih .; Dr. Edy Sujana,SE,Msi,AK .; Ni Luh Gede Erni Sulindawati, SE. Ak,M .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9708

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh kompetesi sumber daya manusia, gaya kepemimpinan, dan motivasi kerja terhadap kinerja hotel. penelitian ini termasuk dalam penelitian kuantitatif. populasi dalam penelitian ini adalah seluruh karyawan akuntansi pada hotel berbintang di kawasan lovina singaraja. teknik pengumpulan sampel yang digunakan adalah purposive sampling dan jumlah responden 34 orang. metode pengumpulan data yaitu dengan menggunakan kuesioner yang dibagikan kepada responden. skala pengukuran data dengan skala likert. teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS 21.00 hasil penelitian menunjukan (1) kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja hotel;(2) gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja hotel; (3) motivasi kerja berpengaruh positif dan signifikan terhadap kinerja hotel; dan (4) kompetensi sumber daya manusia, gaya kepemimpinan, dan motivasi kerja berpengaruh secara simultan terhadap kinerja hotel.Kata Kunci : gaya kepemimpinan, kinerja hotel, kompetensi sumber daya manusia, motivasi kerja This study aimed at getting empirical evidence about the influence of human resources competence, leadership style, and work motivation on hotel performance. This study was a quantitative research. The population in this research was all employes of the accounting department at starts hotels in Lovina Singaraja. The sampling collection technique used was purposive sampling and the number of respondents was 34 people. The method of data collection was through questionnaires, which were distributed to the respondents. The data measurement scale was Likert scale. The data were analyzed through multiple linear regression analysis of SPSS 21.00. The research results showed (1) the competence of human resources positively and significantly affected the hotel performance; (2) the leadership style positively and significantly affected the hotel performance;(3) the work motivation positively and significantly affected the hotel performance; (4) the competence of human resources, leadership style, and work motivation simultaneously affected the hotel performance. keyword : leadership style, hotel performance, the competence of human resources, work motivation
PERSEPSI FISKUS DAN WAJIB PAJAK ORANG PRIBADI (WPOP) TERHADAP PENERAPAN E-BILLING PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SINGARAJA M. Syawal Murry .; NI KADEK SINARWATI, SE., M.Si.Ak. .; Gede Adi Yuniarta, SE.AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 7 No. 1 (2017)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9719

Abstract

Penelitian ini bertujuan untuk mengetahui persepsi fiskus dan wajib pajak orang pribadi (WPOP) terhadap penerapan e-Billing diukur melalui persepsi kebermanfaatan e-Billing, persepsi kemudahan penggunaaan e-Billing, dan persepsi mninat perilaku penggunaan e-Billing. Sampel penelitian untuk fiskus berjumlah 45 dan wajib pajak orang pribadi (WPOP) berjumlah 100, yang ditentukan dengan metode purposive sampling dan incidental sampling. Jenis data yang digunakan adalah data primer berupa wawancara dan kuesioner. Teknik analisis data menggunakan uji validitas, uji realibilitas, dan crosstabulasi dengan bantuan program SPSS 16.00. Hasil penelitian menunjukkan adanya respon positif dari persepsi fiskus dan wajib pajak orang pribadi (WPOP) terhadap penerapan e-Billing. Kata Kunci : e-Billing, persepsi, fiskus dan wajib pajak orang pribadi (WPOP) This study was aimed at finding out fiskus and individual taxpayer’s perception of e-billing application measured through the perception of the usefulness of e-Billing, the perception of easiness in using e-Billing, and the perception of the interest to use e-Billing. The sample for fiskus was 45 and the sample for individual taxpayers was 100, determined by purposive sampling and incidental sampling methods. The study used primary data in the form of answers to an interview and a questionnaire. The data were analyzed by using validity test, reliability test and cross-tabulation ided by SPSS 16.00 program. The results showed that there is a positive response from fiskus and individual taxpayer’s perception to e-Billing application.keyword : e-billing, perception, fiskus, and individual taxpayer

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