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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 MORALITAS INDIVIDU, EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL, DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) (Studi Kasus Pada KSP Kecamatan Buleleng) Made Dwi Kusuma Yadnya .; 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.v7i1.9401

Abstract

Penelitian ini bertujuan membuktikan secara empiris pengaruh moralitas individu, efektivitas sistem pengendalian internal, dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan (fraud). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Populasi penelitian seluruh Koperasi Simpan Pinjam (KSP) di Kecamatan Buleleng yang berjumlah 24 koperasi. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang memenuhi kriteria adalah 14 KSP dengan jumlah responden sebanyak 102 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS 17.0 for Windows. Hasil penelitian menunjukan bahwa secara parsial moralitas individu, efektivitas sistem pengendalian internal, dan ketaatan aturan akuntansi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud). Secara simultan moralitas individu, efektivitas sistem pengendalian internal, dan ketaatan aturan akuntansi berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud). Kata Kunci : moralitas individu, efektivitas sistem pengendalian internal, ketaatan aturan akuntansi, kecenderungan kecurangan (fraud). This research aimed to prove empirical about the effect of use of individual morality, effectiveness of the internal control system, and observance of accounting rules on the tendency fraud. This study was a quantitative research using primary data obtained from questionnaire and measured with likert scale. The study population were all of Koperasi Simpan Pinjam (KSP) in the district of Buleleng amounting to 24 cooperatives. The sampling technique used purposive sampling. Samples that meet the criteria were 14 KSP with the number of respondents 102 people. The data were analyzed by using multiple linear regression analysis supported by SPSS 17.0 for Windows. The results showed that partially there was negative and significant effect of individual morality, effectiveness of the internal control system, and observance of accounting rules on the tendency fraud. Simultaneously there were negative and significant effect of individual morality, effectiveness of the internal control system, and observance of accounting rules on the tendency fraud. keyword : individual morality, effectiveness of the internal control system, observance of accounting rules, tendency fraud.
SISTEM PENGELOLAAN KEUANGAN PADA ALILITAN KARYA YANG DILAKSANAKAN MASYARAKAT CATUR DESA ADAT DALEM TAMBLINGAN Ni Putu Ayu Primayanti .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Made Arie Wahyuni, S.E. .
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.v7i1.9407

Abstract

Catur Desa merupakan organisasi sektor publik berbasis tradisional keagamaan yang terbentuk dari persatuan masyarakat dari empat desa. Salah satu kegiatan organisasi ini adalah melaksanakan Alilitan Karya. Pertanggungjawaban pengelolaan keuangan organisasi ini masih dilakukan secara sederhana karena belum ditunjang sistem dan prosedur yang memadai dalam pengelolaan keuangannya. Penelitian ini dilakukan dengan metode kualitatif yaitu dengan cara deskriptif yang menekankan aspek mendalam pada suatu fenomena yang dialami subjek penelitian secara holistik. Data dikumpulkan dengan metode wawancara mendalam, observasi, dan studi dokumentasi yang kemudian dianalisis menggunakan teknik analisis interaktif dengan tiga tahapan yaitu (1) reduksi data, (2) penyajian data, dan (3) menarik kesimpulan. Penelitian ini bertujuan untuk: (1) memahami latar belakang pelaksanaan Alilitan Karya yang dilaksanakan Catur Desa Adat Dalem Tamblingan, (2) memahami proses pengelolaan keuangan dalam Alilitan Karya, dan (3) memahami persepsi masyarakat tentang pengelolaan keuangan Alilitan Karya. Hasil penelitian menunjukkan bahwa (1) Alilitan Karya merupakan karya yang dilakukan setiap dua tahun sekali untuk mewujudkan Tri Hita Karana, (2) pengelolaan keuangan pada Catur Desa sudah dilakukan dengan baik mulai dari perencanaan, penerimaan, pengeluaran, penyusunan laporan, dan pertanggungjawaban keuangan, dan (3) Catur Desa sudah melakukan akuntabilitas dengan baik dan dapat mewujudkan good governance dimana masyarakat sekarang memiliki kepercayaan dan lebih loyal terhadap organisasi yang dibuktikan dengan keberhasilan pelaksanaan Alilitan Karya pada satu periode.Kata Kunci : Catur Desa, Alilitan Karya, Akuntabilitas, Good Governance “Catur Desa” is an organization activity in the public sector conducted based on religious tradition established coordinatedly among four different traditional villages. One of the programs conducted in the organization is known as “Alilitan karya” (a series of ritual activity). The financial accountability of this program activity was still relatively very simple, since it has not already supported by sufficient system and well managed financial procedures. This study was conducted by utilizing descriptive quanlitative design by focusing on deep analysis into one phenomena experienced holistically by the subjects involved in the study. The data were collected based on a deep interview, observation, and documentation study which were analyzed by using interactive technique following three stages, such as: (1) data reduction, (2) data presentation, and (3) concluding. This study had a purpose to: (1) understand the background of why “Alilitan Karya” program was conducted in the “Catur Desa Adat” (four local villages people of) Dalem Tamblingan, (2) understanding the process of financial management in the program of “Alilitan Karya” activity, and (3) understanding the people’s perception about the financial management of “Alilitan Karya” program. The results of the study indicated that (1) “Alilitan Karya” is a program conducted regularly once in two years to realize the concept of “Tri Hita Karana”, a Hindu wellknown concept of life, (2) the financial management of the program in the “Catur Desa” had been properly implemented starting from the planning, inflow, expenses, and financial report design, and (3) “Catur Desa” had already implemented financial accountability properly and had mad sufficient realization of good governance principle where the people had their own trust and loyal to the management of the organization which was proved by the success of the program implementation of “Alilitan Karya” in this period. keyword : Catur Desa, Alilitan Karya, Accountability, Good Governance
PENGARUH PARTISIPASI PEMAKAI SISTEM INFORMASI, KEMAMPUAN PERSONAL, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PERAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKASADA Ni Made Sri Lestari .; 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.v7i1.9408

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi pemakai sistem informasi, kemampuan personal, pemanfaatan teknologi informasi, dan peran pengawas internal baik secara parsial maupun simultan terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada. Populasi penelitian ini adalah seluruh LPD di Kecamatan Sukasada yaitu sebanyak 21 LPD dan sampel yang digunakan adalah 9 LPD dengan total responden sebanyak 67 responden. Metode penelitian ini adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Teknik analisis data yang digunakan adalah teknik analisis regresi linier berganda dengan propram SPSS 18.00 for windows. Hasil penelitian ini membuktikan bahwa secara parsial variabel partisipasi pemakai sistem informasi (X1), kemampuan personal (X2), pemanfaatan teknologi informasi (X3), peran pengawas internal (X4) berpengaruh terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada. Hasil pengujian secara simultan membuktikan bahwa partisipasi pemakai sistem informasi, kemampuan personal, pemanfaatan teknologi informasi, dan peran pengawas internal berpengaruh terhadap efektivitas sistem informasi akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Sukasada.Kata Kunci : SIA (Sistem Informasi Akuntansi), Partisipasi Pemakai Sistem Informasi, Kemampuan Personal, Pemanfaatan Teknologi Informasi, dan Peran Pengawas Internal. This study aimed at finding out the effect of information system’s user participation, personal ability, information technology utilization and the role of internal controller partially and simultaneously on the effectivity of accounting information system of the Rural Credit Unions in Sukasada district. The population of this study were all 21 Rural Credit Unions in Sukasada District, with 9 of them were used as samples. The number of the respondents was 67. The method applied was quantitatve method with primary data, collected from questionnaires and measured using Likert scale. The technique of data analysis applied was double linear regression technique assisted by SPSS 18.00 for windows program. The results of the analysis showed that partially variables of information system’s user participation (X1), personal ability (X2), information technology utilization (X3), role of internal controller (X4) affected the effectivity of the accounting information system of the Rural Credit Unions in Sukasada District. The results of the analysis also indicated that simultaneously information system’s user participation, personal ability, information technology utilization, and role of internal controller affected the effectivity of the accounting information system of Rural Credit Unions in Sukasada District. keyword : SIA (Accounting Information System), Personal Ability, Information Technology Utilization and The Role of Internal Controller.
PENGARUH PENDAPATAN PREMI, HASIL UNDERWRITING, HASIL INVESTASI DAN RISK BASED CAPITAL TERHADAP LABA PERUSAHAAN ASURANSI (Studi Empiris pada Perusahan Asuransi yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) Ida Ayu Ita Permata Sastri .; Dr. Edy Sujana,SE,Msi,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.v7i1.9409

Abstract

Penelitian ini dillakukan untuk menguji pengaruh pendapatan premi, hasil underwriting, hasil investasi dan risk based capital terhadap laba perusahaan asuransi. Penelitian ini menggunakan metode kuantitatif. Populasi yang digunakan yaitu perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Sampel diambil dengan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 10 perusahaan asuransi dan jenis datanya adalah data sekunder. Metode pengumpulan data menggunakan metode dokumentasi, dengan teknik analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) pendapatan premi berpengaruh positif signifikan terhadap laba asuransi, (2) hasil underwriting berpengaruh positif signifikan terhadap laba asurani, (3) hasil investasi berpengaruh positif signifikan terhadap laba asuransi, (4) risk based capital berpengaruh positif signifikan terhadap laba asuransi. Kata Kunci : pendapatan premi, hasil underwriting, asuransi. This study was conducted to test the effect of premium income, underwriting results, investment income and risk based capital on insurance companies’ profit. The method applied in this study was quantitative method. The population included the insurance companies registered at Indonesia Stock Exchange in 2011-2015. The samples of this study were 10 insurance companies selected using purposive sampling technique. The types of data used on this study was secondary data. The method of data collection applied was documentation method and the technique of data analysis applied was double linear regression technique. The results of the analysis showed that: (1) premium income had significant positive effect on insurance profit, (2) underwriting results had significant positive effect on insurance profit, inverstment income had positive significant effect on insurance profit, (4) risk based capital had positive significant effect on insurance profit. keyword : premium income, underwriting results, insurance.
PERANCANGAN LAPORAN ARUS KAS DAN PENILAIAN KINERJA BERBASIS ARUS KAS PADA KOPERASI SIMPAN PINJAM SARI DEWATA DESA BANYUPOH KECAMATAN GEROKGAK KABUPATEN BULELENG Made Diah Pratiwi Handayani .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; I Gusti Ayu Purnamawati, S.E. .
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.v7i1.9410

Abstract

Penelitian ini bertujuan mengetahui (1) perancangan laporan arus kas pada KSP Sari Dewata periode 2015; (2) penilaian kinerja arus kas pada KSP Sari Dewata dengan menggunakan rasio arus kas sebagai berikut : rasio kas operasi (AKO), rasio arus kas dana (CAD), rasio cakupan kas terhadap bunga (CKB), rasio cakupan kas terhadap hutang lancar (CKHL), rasio pengeluaran modal (PM), rasio rasio total hutang (TH), rasio arus kas bersih dan bebas (AKBB). Penelitian ini merupakan penelitian kuantitatif deskriptif, dimana peneliti melakukan observasi langsung kelapangan dan mengumpulkan data yang akan dianalisis berdasarkan pengamatan dan pengetahuan peneliti. Teknik analisis data yang digunakan yaitu (1) pengumpulan data; (2) reduksi data; (3) penyajian data; (4) analisis data; dan (5) penarikan kesimpulan. Hasil Penelitian menunjukkan (1) perancangan laporan arus kas KSP Sari Dewata disusun dengan menggunakan metode tidak langsung, dari laporan arus kas tersebut diketahui bahwa aktivitas operasi sebesar Rp – 376.400, aktivitas investasi sebesar Rp – 3.724.000, dan aktivitas pendanaan sebesar Rp 52.630.642, sehingga terjadi peningkatan kas pada periode 2015 sebesar Rp 48.530.442; dan (2) secara keseluruhan penilaian kinerja dari perhitungan rasio arus kas di ketahui kinerja keuangan KSP Sari Dewata kurang baik, hal ini karena tingkat kinerja keuangan KSP Sari Dewata dilihat dari rasio – rasio laporan arus kas yang tidak mampu membayar kewajiban dan komitmennya karena hasil seluruh rasio rendah. Kata Kunci : laporan arus kas, rasio arus kas, koperasi simpan pinjam This present study is intended to identify (1) the cash flow statement design on KSP Sari Dewata the period 2015; (2) hereinafter referred to as KSP Sari Dewata using the cash flow ratios as follows: the ratio of operating cash flow (AKO), the ratio of fund cash coverage (CAD), the ratio of cash coverage of interest (CKB), the ratio of cash to current liabilities (CKHL), the ratio of capital expenses (PM), the ratio of total debts (TH), the ratio of net and free cash flow (AKBB). This present study is a descriptive quantitative one, which was conducted by directly observing the field. The data were analyzed based on the researcher’s observation and knowledge. The data analysis included (1) data collection; (2) data reduction; (3) data presentation; (4) data analysis; and (5) conclusion drawing. The results of the study show that (1) the KSP Sari Dewata’s cash flow statement design was prepared using the indirect technique from which it was identified that the operating activities cost Rp. -376,400; the investment activities cost Rp -3,724,000; the funding activities cost Rp. 52,630,642, meaning that there was a cash increase by Rp. 48,530,442 the period 2015; and (2) as a whole, it was identified that the Cooperative’s financial performance was less sound, as can be seen from the low cash flow statement ratios. It could not pay for its obligations and commitments. keyword : cash flow report, cash flow ratio, credit cooperative
KONTRIBUSI DAN EFEKTIVITAS PAJAK GALIAN GOLONGAN C PADA PENDAPATAN ASLI DAERAH KABUPATEN KARANGASEM Ni Kadek Pebriani .; Dr. Edy Sujana,SE,Msi,AK .; I Gusti Ayu Purnamawati, S.E. .
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.v7i1.9411

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar kontribusi, laju pertumbuhan kontribusi, efektivitas, laju pertumbuhan efektivitas Pajak Galian Golongan C terhadap Pendapatan Asli Daerah Kabupaten Karangasem Tahun 2011-2015 serta faktor penghambat yang dihadapi Pemerintah Kabupaten Karangasem dalam merealisasikan target Pajak Galian Golongan C Tahun 2011-2015 dan upaya yang dilakukan oleh Pemerintah Kabupaten Karangasem dalam pengelolaan Pajak Galian Golongan C Tahun 2011-2015. Penelitian ini mengunakan pendekatan penelitian kualitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer berupa jawaban narasumber wawancara, observasi serta dokumentasi. Informan yang digunakan adalah instansi yang bertugas di bagian Pajak Daerah terutama Pajak Galian Golongan C di Dinas Pendapatan Daerah Kabupaten Karangasem, serta pengusaha galian golongan C untuk memperoleh informasi terkait dengan topik penelitian. Metode analisis data yang digunakan adalah teknik analisis data kualitatif dengan analisis interaktif melalui tahapan sebagai berikut: (1) Reduksi data; (2) Penyajian data; (3) Penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pajak Galian Golongan C memberikan kontribusi yang cukup besar dalam struktur Pendapatan Asli Daerah Kabupaten Karangasem dengan jumlah yang berfluktuasi, selain itu tingkat efektivitas penagihan Pajak Galian Golongan C juga terbilang sangat efektif. Masalah yang dihadapi oleh pemerintah dalam penagihan Pajak Galian Golongan C adalah adanya pengusaha yang tidak berizin serta pengusaha yang bandel hal ini diantisipasi dengan melakukan pendekatan persuasif serta memberlakukan sanksi yang tegas.Kata Kunci : Kontribusi, Efektivitas, Pendapatan Asli Daerah, Pajak Galian Golongan C. This study was done to find out the extent of contribution, the rate of the growth of contribution, effectiveness, and the rate of effectiveness of excavated object C tax to the original regional revenue of the regency of Karangasem in 2011- 2015 and the inhibiting factors faced by the Government of the Regency of Karangasem in realizing the target of excavated object c tax in 2011 -2015 and the effort made by the Government of the Regency of Karangasem in managing the excavated object C tax in 2011 - 2015. This study used qualitative descriptive research approach. The data used in this study were primary data in the form of answers given in the interview, the result of observation, and documentation. The informants used were from the officials who were in charge of regional taxes, especially the Excavated Object C Tax in the Department of Regional Revenue of the Regency of Karangasem and entrepreneurs of excavated object C to obtain information related to the title of the study. The study used qualitative data analysis technique using interactive analysis through the following stages: (1) Data Reduction, (2) Data Display and (3) Conclusion The results showed that Excavated Object C Tax gives a reasonably great contribution in the structure of the Original Regional Revenue of the Regency of Karangasem with a fluctuated amount, in addition to the degree of effectiveness of the Excavated Object C tax collection falls into very effective category. The problem faced by the government in collecting the tax is some entrepreneurs are stubborned who do not have permits and this problem is anticipated by persuasive approach and by giving a firm sanction. keyword : Contribution, Effectiveness, Original Regional Revenue, Excavated Object C Tax
PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN DAN PENGAWASAN INTERNAL TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (Studi Empiris pada LPD Kecamatan Ubud Kabupaten Gianyar) Putu Dian Kusumasari .; 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.v7i1.9412

Abstract

Perusahaan akan mencapai kinerja yang baik jika menerapkan good corporate governance, komitmen organisasi, gaya kepemimpinan dan pengawasan internal. Tidak hanya perusahaan yang perlu menerapkan good corporate governance, komitmen organisasi, gaya kepemimpinan dan pengawasan internal yang baik. Lembaga keuangan non-bank seperti Lembaga Perkreditan Desa dapat menerapkannya untuk meningkatkan profitabilitasnya. Keberhasilan LPD bergantung pada bagaimana komitmen pengelola dalam memajukan dan mengembangkan LPD, salah satunya dengan meningkatkan kinerja keuangan LPD. Tujuan penelitian ini untuk mengetahui pengaruh penerapan prinsip-prinsip good corporate governance, komitmen organisasi, gaya kepemimpinan dan pengawasan internal secara parsial terhadap kinerja LPD di Kecamatan Ubud. Penelitian ini merupakan penelitian kuantitatif yang berbentuk asosiatif yang berupa studi empiris. Sampel yang digunakan sebanyak 31 responden diambil dari tiap LPD yang terdapat di Kecamatan Ubud. Penentuan sampel menggunakan teknik purposive sampling, yakni pengambilan sampel berdasarkan pada orang yang berkompeten dalam bidangnya. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan SPSS. Sebelum melakukan analisis regresi linear berganda, dilakukan pengujian instrumen penelitian dan uji asumsi klasik untuk keakurasian hasil analisis regresi. Sumber data yang digunakan pada penelitian ini yaitu data primer dan data sekunder. Metode pengumpulan data dengan metode kuesioner dan dokumentasi. Hasil penelitian menunjukkan bahwa good corporate governance, komitmen organisasi, gaya kepemimpinan dan pengawasan internal berpengaruh secara parsial terhadap kinerja LPD Kecamatan Ubud. Kata Kunci : GCG, Gaya Kepemimpinan, Komitmen Organisasi, Pengawasan Internal, ROA A company will achieve a good performance when it could implement good corporate governance principles, well organization commitment, appropriate leadership styles and strict internal control. Not only a company should implement these good principles but also non-bank financial institution like rural credit institution. It is very important since this institution has to pursue its goal that is improving the profitability. The success of rural credit institution in achieving the goal depends on how the management committed to run and develop the institution in order to improve the financial performances of the rural credit institution. The aim of this study was to find out the partial effect of implementing good corporate governance principles, organization commitment, leadership style and internal control on the performance of rural credit institution office in Ubud. This study utilized a quantitative design in the form of an associative empirical study. The samples of the study were about 31 respondents coming from every single rural credit institution around Ubud sub-district selected based on a purposive sampling technique, consisted of the staffs having high competency in their field. The data were analyzed by using multiple linear regression supported by SPSS software. Before an analysis by using multiple linear regression, the research instruments were tested and classical assumption tests also conducted in order to obtain accurate results of the study. All data were taken from primary as well as secondary sources by using questionnaires and documentation methods. The results of the study indicated that there was a significant and partial effect of the implementation of good corporate governance principles, organization commitment, leadership style and internal control on the performance of rural credit institution in Ubud sub-district.keyword : good corporate governance, organization commitment, leadership style and internal control on the performance of rural credit institution, ROA
ANALISA SISTEM PEMBAYARAN PREMI ASURANSI SECARA ONLINE TERHADAP KINERJA AGENSI PADA AJB BUMIPUTERA 1912 KANTOR CABANG DENPASAR UBUNG Made Denny Oktariyana .; 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.v7i1.9413

Abstract

Penelitian ini bertujuan untuk: (1) mengetahui latar belakang penerapan sistem pembayaran premi asuransi secara online pada AJB Bumiputera 1912 Kantor Cabang Denpasar Ubung, (2) mengetahui proses sistem pembayaran premi asuransi pada AJB Bumiputera 1912 Kantor Cabang Denpasar Ubung, (3) mengetahui implikasi kinerja agensi terhadap penerapan sistem pembayaran premi asuransi secara online pada AJB Bumiputera 1912 Kantor Cabang Denpasar Ubung. Penelitian ini dilakukan dengan metode deskriptif kualitatif dengan teknik pengumpulan data yaitu wawancara, dokumentasi dan observasi yang selanjutnya dilakukan analisis data dengan model analisis interaktif melalui tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) menarik kesimpulan. Hasil penelitian menunjukkan bahwa: (1) latar belakang penerapan sistem pembayaran premi asuransi secara online dikarenakan adanya ketidakberesan dengan sistem yang lama, untuk meraih kesempatan (opportunities), dan adanya intruksi dari pemerintah, (2) proses sistem pembayaran premi secara online sudah cukup baik dan mampu meningkatkan kinerja, informasi yang lebih berkualitas, penurunan biaya transportasi, kontrol keamanan keuangan, efisiensi kerja terhadap operasional, dan peningkatan pelayanan perusahaan, (3) implikasi kinerja agensi terhadap penerapan sistem pembayaran premi secara online berdampak pada efisiensi kinerja agen dalam pemungutan pembayaran premi, tetapi agen harus lebih cerdas lagi dalam mensosialisasikan pembayaran premi secara online kepada para pemegang polis. Kata Kunci : Sistem Pembayaran, Premi, Efisiensi Kinerja This study was aimed at finding out (1) the background of the implementation of online insurance premium payment system in AJB Bumiputra 1912 of Denpasar Ubung Branch Office, (2) the process of insurance premium payment system in AJB Bumiputra 1912 of Denpasar Ubung Branch Office, (3) the implication of the online premium payment system on agency performance in AJB Bumiputra 1912 of Denpasar Ubung Branch Office. This study was done by using qualitative descriptive method and the data were collected through interview, documentation and observation. Then the data were analyzed by interactive analysis model through three stages, i.e., (1) data reduction, (2) data display and (3) conclusion drawing. The results showed that (1) the background of the implementation of online insurance premium payment was the problem faced in using the old system, to reach opportunities and the directive by the government; (2) the online insurance premium payment system is good enough and makes it easy to implement and control. It also makes improve performance, better information quality, decrease in transportation costs, control of financial security, operational efficiency, and enhanced customer service, (3) the online insurance premium payment system has an impact on the efficiency of the agents’ performance in collecting premium payment, but the agents have to be more intelligent in socializing online premium payment to insurance policy holders.keyword : Payment System, Premium, Job Efficiency
EVALUASI SISTEM PENGENDALIAN INTERN PADA SISTEM AKUNTANSI PENERIMAAN KAS ATAS PENDAPATAN IKLAN DAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN (Studi pada PT Guntur IB 29) Made Ella Sugiasmini .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; 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.v7i1.9420

Abstract

Suatu organisasi dalam mencapai tujuan usahanya dibutuhkan sistem pengendalian intern. Penelitian ini dilakukan di PT Guntur IB 29 yang beralamat Jalan Gempol 38 Kelurahan Banyuning, Singaraja Bali. Salah satu kesalahan yang terjadi yaitu adanya salah catat dalam sistem pencairan gaji. Sehingga peneliti ingin mengkaji penyebab kesalahan yang terjadi, implikasi yang diperoleh, dan cara mengatasi kesalahan yang terjadi dalam penerapan sistem akuntansi. Jenis penelitiannya adalah kualitatif dimana data yang dikumpulkan adalah data primer berupa informasi langsung dari informan dan data sekunder berupa struktur organisasi, data kearsipan, dokumen, laporan, dan buku lainnya. Dari hasil penelitian diperoleh kesimpulan bahwa beberapa penyebab kesalahan-kesalahan yang terjadi dalam sistem akuntansi yaitu (1) Formulir tidak diotorisasi dengan baik; (2) Salah catat transaksi akibat kompetensi karyawan yang kurang di bidang akuntansi; (3) Tindak kecurangan akibat adanya kesempatan; (4) Manajemen upah tarif iklan kurang memadai; dan (5) Salah hitung gaji dan upah yang tidak memanfaatkan rumus pada Microsoft Excel. Implikasi yang diperoleh meliputi (1) Sanksi sosial; (2) Penegakkan hukum; (3) Turunnya motivasi penyiar; dan (4) Kerugian Bagi Perusahaan. Cara mengatasinya yaitu (1) Menerapkan struktur organisasi; (2) Standard Operational Procedures; (3) Otorisasi formulir spot iklan, bukti transaksi dan laporan keuangan dan (4) Sistem pengendalian internal gaji dan upah dengan 2 metode daftar jam kerja serta rekapitulasi list gaji.Kata Kunci : Sistem Pengendalian Intern, Sistem Akuntansi, Penyiaran When an organization wants to achieve its’ business goal it requires an internal control system. This system was also found inside the organization of PT Guntur IB 29. This study was conducted at Guntur IB 29 office located at Jalan Gempol 38 Banyuning village, Singaraja Bali. One of the errors had been made was about miss recording of the salary disbursement system. Considering of this problem a study would be done to find out and analyze the cause of the errors, implication obtained, and how to overcome the errors occurred in implementing the accountancy system. This a qualitative research by utilizing data taken directly from a primary source in the form of information about the structure of organization, data about the filling, documents, reports as well as other books. From the results of the study a conclusion could be drawn that some causes of problems of errors occurred in the accountancy system involved: (1) the forms were not well authorized, (2) missrecording as a result of limited competency of the staff members in terms of understanding accountancy; (3) fraud as a results of existing opportunities; (4) insufficiency of management of the wage advertising rates; and (5) miscounting salary and wages without using the formula of Microsoft Excel. The implication of the related problems consisted of (1) social sanction; (2) law enforcement; (3) a decline in the broadcaster’s motivation; and (4) great looses for the company. The solutions were (1) implementing the organization structure; (2) Standard Operational Procedures; (3) Authorizing the forms of advertising spot, proof of transaction and financial report; and (4) Internal control system of salaries with two methods of list of working hours as well as recapitulation of list of salaries.keyword : Internal control system, accounting system, broadcasting
PENGARUH PROFESIONALISME PENGELOLAAN ASET DESA, OPTIMALISASI PEMANFAATAN ASET DESA, DAN PEMBERDAYAAN MASYARAKAT TERHADAP PENDAPATAN ASLI DESA (STUDI PADA DESA DI KABUPATEN TABANAN) Yerika Silvani Natalia .; 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.v7i1.9421

Abstract

Pendapatan Asli Desa merupakan segala jenis pendapatan yang berasal dari sumber-sumber yang dimiliki oleh Desa atau sumber-sumber berada di bawah pengelolaan Desa. Penelitian ini bertujuan untuk mengetahui (1) pengaruh profesionalisme pengelolaan aset desa terhadap pendapatan asli desa; (2) pengaruh optimalisasi pemanfaatan aset desa terhadap pendapatan asli desa; dan 3) pengaruh pemberdayaan masyarakat terhadap pendapatan asli desa.Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini yaitu data sekunder. Populasi dalam penelitian ini adalah seluruh desa yang berada di Kabupaten Tabanan, Bali. Teknik pengambilan sampel yang digunakan adalah purposive sample. Dengan jumlah responden dalam penelitian sebanyak 58 desa dohitung menggunakan rumus slovin. Analisis data dalam penelitian ini menggunakan program SPSS Versi 20. Hasil penelitian ini menunjukkan bahwa (1) Profesionalisme pengelolaan aset desa tidak berpengaruh signifikan terhadap pendapatan asli desa; (2) Optimalisasi pemanfaatan aset desa berpengaruh positif signifikan terhadap pendapatan asli desa; dan (3) pemberdayaan masyarakat tidak berpengaruh signifikan terhadap pendapatan asli desa. Jadi dalam penelitian ini dari ketiga variabel hanya satu variabel yang memiliki pengaruh positif terhadap pendapatan asli desa. Kata Kunci : pendapatan, profesionalisme pengelolaan , optimalisasi pemanfaatan aset desa, pemberdayaan masyarakat A Village revenue constitutes all types of incomes coming from all sources owned by the village or all sources under the village management program. The study aimed at finding out the effect of (1) professionalism in the village asset management on the village revenue, (2) optimization in the utilization of the village asset on the village revenue, and (3) community empowerment on the village revenue. The study utilized a quantitative design involving secondary data. The population of the study consisted of all villages located in Tabanan regency, Bali. There were about 28 respondents selected based on Slovan formula as the sample determined by using purposive sampling technique. The analysis was supported by using SPSS software version 20. For Windows. The results of the study indicated that: (1) professionalism in the village asset management had no significant effect on the village revenue, (2) optimization in the utilization of the village asset had a positive and significant effect on the village revenue, and (3) community empowerment had no significant effect on the village revenue. So in this study only one variable was found to have a positive effect on the village revenue. keyword : income, professionalism management, optimization in the utilization of the village asset, community empowerment.

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