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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 3,177 Documents
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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENERAPAN PSAK 45 TENTANG PELAPORAN KEUANGAN, PENGELOLAAN KEUANGAN DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA ORGANISASI NIRLABA ., LUH RISA ASTRINI; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.; ., Putu Sukma Kurniawan, S.T., M.A.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13456

Abstract

Luh Risa Astrini1, I Gusti Ayu Purnamawati1, Putu Sukma Kurniawan2 Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha Singaraja, Indonesia e-mail:{ risaastrini1@gmail.com1 ayupurnama07@yahoo.com1, putusukma1989@gmailcom2} @undiksha.ac.id Abstrak Laporan keuangan organisasi nirlaba hendaknya dapat memberikan informasi yang bermanfaat bagi penyedia dan calon penyedia sumber daya, serta pemakai dan calon pemakai lainnya dalam pembuatan kepu¬tusan yang rasional mengenai alokasi sumber daya organisasi. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial maupun simultan kompetensi sumber daya manusia, penerapan PSAK 45 tentang pelaporan keuangan, pengelolaan keuangan, dan pengendalian internal berpengaruh terhadap kualitas laporan keuangan pada organisasi nirlaba di Palang Merah Indonesia Provinsi Bali. Jenis data yang digunakan adalah data kuantitatif. Sumber data dalam penelitian ini, yaitu data primer dengan menggunakan teknik survey (kuesioner). Populasi dalam penelitian ini adalah PMI Provinsi Bali. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dengan jumlah sampel sebanyak 10 PMI dan jumlah responden sebanyak 35 orang. Analisis data dalam penelitian ini menggunakan program SPSS versi 17 for windows. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia, penerapan PSAK 45 tentang pelaporan keuangan, pengelolaan keuangan, dan pengendalian internal berpengaruh positif dan signifikan secara parsial maupun simultan terhadap kualitas laporan keuangan pada organisasi nirlaba di Palang Merah Indonesia Provinsi Bali. Berdasarkan hasil penelitian ini dapat diketahui bahwa keempat variabel independen berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Kata Kunci : Laporan Keuangan, Organisasi Nirlaba, PSAK 45 Luh Risa Astrini1 I Gusti Ayu Purnamawati1 Putu Sukma Kurniawan2 Accounting Department Undergraduate Program Ganesha University of Education Singaraja, Indonesia e-mail:{ risaastrini1@gmail.com1 ayupurnama07@yahoo.com1, putusukma1989@gmailcom 2} @undiksha.ac.id Abstract The financial statements of non-profit organizations are supposed to be able to give information useful for resources providers and prospective resources providers as well as users and other prospective users in making rational decision regarding the organizations’ resources. This study aimed at examining the effect of human resources competencies, the implementation of PSAK 45 on financial reporting, financial management and internal control partially and simultaneously on the quality of financial statements at non-profit organizations at the Indonesian Red Cross of Bali province. The type of data used was quantitative data. The data source in this study was primary data collected by applying survey technique (questionnaires). The population in this study was the Indonesian Red Cross of Bali province. The sampling technique applied was purposive sampling technique with 10 Indonesian Red Crosses as samples and 35 people as respondents. The data analysis in this study was conducted with the assitance of SPSS version 17 for Windows program. The results of the analysis showed that human resources competencies, the implementation of PSAK 45 on financial reporting, financial management and internal control had positive and significant effect partially and simultaneously on the quality of the financial statements of the non-profit organizations in the Indonesian Red Cross of Bali province. Based on the results of the analysis, it was also known that all those four independent variables had positive and significant effects on the quality of the financial statements. keyword : financial statement, non-profit organization, PSAK 45
ANALISIS EFEKTIVITAS PENERIMAAN DAN EFISIENSI PEMUNGUTAN PAJAK REKLAME SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN GIANYAR TAHUN 2014-2016 ., I Wayan Benny Noviana Putra; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.12271

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui tingkat efektivitas penerimaan pajak reklame Kabupaten Gianyar, untuk mengetahui efisiensi pemungutan pajak reklame Kabupaten Gianyar dan untuk mengetahui kontribusi pajak reklame terhadap PAD Kabupaten Gianyar tahun 2014 - 2016. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data yang digunakan adalah data skunder, berupa target dan realisasi penerimaan pajak reklame pada Dinas Penanaman Modal dan PTSP Kabupaten Gianyar. Teknik pengumpulan data menggunakan teknik wawancara, dan dokumentasi. Analisis data yang digunakan dalam penelitian ini adalah analisis efektivitas, analisis efisiensi, serta analisis kontribusi. Hasil penelitian ini menunjukkan bahwa: 1. Tingkat efektivitas penerimaan pajak reklame Kabupaten Gianyar pada tahun 2014 - 2016 yakni sebesar 104.21% untuk tahun 2014; 105.10% untuk tahun 2015 dan 107.54% untuk tahun 2016 yang tergolong sangat efektif, 2. Tingkat efisiensi pemungutan pajak reklame Kabupaten Gianyar pada tahun 2014 - 2016 tergolong sangat efisien dengan prosentase sebesar 4,04% pada tahun 2014; 3,67% pada tahun 2015 dan 3,30% pada tahun 2016 secara keseluruhan berada pada tingkat sangat efisien, 3. Kontribusi pajak reklame terhadap Pendapatan Asli Daerah Kabupaten Gianyar pada tahun 2014 - 2016 yakni sebesar 0,69% untuk tahun 2014; 0,70% untuk tahun 2015 dan 0,60% untuk tahun 2016 yang berkontribusi sangat kurang dengan rasio kontribusi yang berfluktuatif setiap tahunnya. Kata Kunci : pajak, pendapatan, efektivitas, efisiensi, kontribusi The purpose of this study is to determine the level of effectiveness of advertisement tax revenue Gianyar regency, to determine the efficiency of tax collecting Gianyar regency and to know the contribution of advertisement tax to PAD Gianyar regency 2014 - 2016. This research is a quantitative descriptive research. The data used are secondary data, in the form of target and realization of advertisement tax revenue at Investment Department and PTSP Gianyar Regency. Data collection techniques used interview techniques, and documentation. Data analysis used in this research is effectiveness analysis, efficiency analysis, and contribution analysis. The results of this study indicate that: 1. The effectiveness rate of advertisement tax revenues Gianyar District in 2014 - 2016 that is equal to 104.21% for the year 2014; 105.10% for 2015 and 107.54% for 2016 which is very effective, 2. The efficiency rate of advertisement tax collecting in Gianyar Regency in 2014 - 2016 is very efficient with percentage of 4.04% in 2014; 3.67% in 2015 and 3.30% in 2016 as a whole is at a very efficient level, 3. The contribution of advertisement taxes to the Gianyar District's Gianyar Original Revenue in 2014 - 2016 at 0.69% for 2014; 0.70% for 2015 and 0.60% for 2016 which contributes very less to the ratio of fluctuating contribution each year.keyword : tax, income, effectiveness, efficiency, contribution
PENGARUH PERENCANAAN ANGGARAN, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN (Survei Pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali) ., Kadek Mia Ranisa Putri; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., Made Aristia Prayudi, S.A., M.Sc., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13679

Abstract

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh variabel perencanaan anggaran terhadap penyerapan anggaran pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali, (2) pengaruh kualitas sumber daya manusia terhadap penyerapan anggaran pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali dan (3) pengaruh komitmen organisasi terhadap penyerapan anggaran pada SKPD di Wilayah Pemerintah Daerah Provinsi Bali. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Penelitian ini dilakukan di Wilayah Pemerintah Daerah Provinsi Bali. Populasi pada penelitian ini adalah SKPD di wilayah Pemerintahan Daerah Provinsi Bali. Kriteria yang digunakan adalah SKPD dalam bentuk dinas yang berjumlah 16. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah sampel penelitian adalah sebanyak 64 responden. Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan beberapa uji statistik, yaitu: uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini menyatakan bahwa: (1) variabel perencanaan anggaran (X1) berpengaruh positif dan signifikan terhadap penyerapan anggaran, (2) variabel kualitas sumber daya manusia (X2) berpengaruh positif dan signifikan terhadap penyerapan anggaran, dan (3) variabel komitmen organisasi (X3) berpengaruh positif dan signifikan terhadap penyerapan anggaran Kata Kunci : Penyerapan Anggaran, Perencanaan Anggaran, Kualitas Sumber Daya Manusia, Komitmen Organisai. This study aimed at examining: (1) the effect of the variable of budget planning on budget realization of the local government work units (SKPD) of the local government of Bali province, (2) the effect of the quality of human resources on budget realization of the local government work units (SKPD) in the local government of Bali province, and (3) the effect of organizational committment on budget realization of the local government work units (SKPD) of the local government of Bali province. The research method applied in this study was quantitative research method with primary data collected from the data from the questionnaires measured using the the likert scale. The research was conducted at the local government of Bali province. The population of the study were the local government work units (SKPD) of the local government of Bali province. The criteria was that the goverment work units were in the forms of departments and the quantity was 16. The sampling technique applied was purposive sampling. The number of samples was 64 respondents. The data was collected by distributing questionnaires which after was analyzed by conducting several statistical tests, namely data quality test, calssical assumption test, double linear regression analysis and hypothesis test. The results of the analysis showed that (1) the variable of budget planning had positive and significant effect on budget realization, (2) the variable of the quality of human resources had positive and significant effect on budget realization, (3) the varibale of organizational committment had positive and signifact effect on budget realization. keyword : budget realization, budget planning, quality of human resources, organizational committment
MENGUNGKAP FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK BULELENG MENGIKUTI PROGRAM TAX AMNESTY ., I Gede Dody Andriawan; ., Dr. Edy Sujana, S.E., M.Si.Ak.; ., I Nyoman Putra Yasa, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13155

Abstract

Penelitian ini memiliki tujuan untuk memberikan pengetahuan tentang: (1) pelaksanaan program tax amnesty di Kabupaten Buleleng, (2) pemahaman wajib pajak di Kabupaten Buleleng tentang program tax amnesty, dan (3) faktor-faktor yang mendorong wajib pajak di Kabupaten Buleleng memiliki keinginan untuk mengikuti program tax amnesty. Penelitian ini mengadopsi metode penelitian kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif yang diperoleh melalui wawancara, studi dokumenter serta teknik studi kepustakaan. Teknik analisis data yang digukanan dalam penelitian ini adalah teknik analisis interaktif. Penelitian ini akan melibatkan wajib pajak yang terdaftar di KPP Pratama Singaraja dan mengikuti program tax amnesty sebagai narasumber. Hasil dari penelitian ini menunjukan bahwa pelaksanaan program tax amnesty di Kabupaten Buleleng dapat dikatakan cukup berhasil melihat antusiasme yang cukup tinggi dari wajib pajak Buleleng untuk mengikuti program tax amnesty. Wajib pajak di Kabupaten Buleleng juga memahami dengan baik program tax amnesty. Keikutsertaan wajib pajak Buleleng didorong oleh keberadaan beberapa faktor seperti: (1) rasa takut terhadap sanksi pajak, (2) keberadaan manfaat yang dirasakan dari keikutsertaan wajib pajak dalam program tax amnesty, (3) pemahaman wajib pajak, (4) keberadaan peran konsultan pajak, (5) pelayanan dari pihak fiskus, (6) pengaruh dari lingkungan sekitar wajib pajak. Kata Kunci : wajib pajak, tax amnesty, KPP Pratama Singaraja This study aims to provide knowledge about: (1) the implementation of tax amnesty program in Buleleng District, (2) understanding of taxpayers in Buleleng regency about tax amnesty program, and (3) factors that encourage taxpayers in Buleleng Regency have desire to join the tax amnesty program. This research adopts qualitative research method. The type of data used in this study is qualitative data obtained through interviews, documentary studies and literature study techniques. The data analysis technique used in this research is interactive analysis technique. This study will involve the taxpayers registered in KPP Pratama Singaraja and follow the tax amnesty program as a resource. The results of this study indicate that the implementation of tax amnesty program in Buleleng Regency can be quite successful to see the high enthusiasm of taxpayers Buleleng to follow the tax amnesty program. Taxpayers in Kabupaten Buleleng also understand well the tax amnesty program. The participation of taxpayers in Buleleng is driven by the existence of several factors such as: (1) the fear of tax sanctions, (2) the existence of the perceived benefits of taxpayer participation in the tax amnesty program, (3) the understanding of the taxpayers, (4) the existence of the role of tax consultant, (5) the service of the tax authorities, (6) the influence of the environment around the taxpayer. keyword : taxpayer, tax amnesty, KPP Pratama Singaraja
PENGARUH PENGENDALIAN INTERNAL, BUDAYA ETIS ORGANISASI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KABUPATEN JEMBRANA ., Ni Made Dwitia Martini Dewi; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., Made Arie Wahyuni, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14109

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengendalian internal, budaya etis organisasi, dan kesesuaian kompensasi terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana. Populasi dalam penelitian ini adalah seluruh KSP di Kabupaten Jembrana yaitu sebanyak 32 KSP. Metode penelitian ini menggunakan metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert. Dan dianalisis dengan analisis regresi linier berganda dengan program SPSS 24 for windows. Hasil penelitian ini menunjukkan bahwa (1) pengendalian internal berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana, (2) budaya etis organisasi berpengaruh negatif dan tidak signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana, dan (3) kesesuaian kompensasi berpengaruh positif dan tidak signifikan terhadap kecenderungan kecurangan (fraud) akuntansi pada Koperasi Simpan Pinjam di Kabupaten Jembrana.Kata Kunci : Budaya, Kecurangan, Kompensasi, Pengendalian Internal. This study aimed at investigating the impact of internal control, culture of organizational ethic and appropriateness of compensation on the tendency of accounting fraud on Saving and Loan Cooperatives in Jembrana regency. The population in this study were all 32 Saving and Loan Cooperatives in Jembrana regency. The method applied in this study was quantitative method with primary data collected from questionnaires data measured using the Likert scale. The data were analyzed by applying double linear regression analysis assisted by SPSS 24 program for windows.The results of the analysis showed that (1) internal control had negative and significant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency, (2) culture of organizational ethic had negative and insignificant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency,(3) appropriateness of compensation had positive and insignificant impact on the tendency of accounting fraud at Saving and Loan Cooperatives in Jembrana regency.keyword : culture, fraud, compensation, internal control
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, MOTIVASI WAJIB PAJAK, DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM TERHADAP KEPATUHAN WAJIB PAJAK ., NI LUH ARISMAYANI; ., Gede Adi Yuniarta, S.E.Ak, M.Si.; ., I Nyoman Putra Yasa, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13185

Abstract

Penelitian ini bertujuan untuk memperoleh hasil pengujian dari pengaruh (1) modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak, (2) motivasi wajib pajak terhadap kepatuhan wajib pajak, (3) tingkat kepercayaan pada pemerintah dan hukum terhadap kepatuhan wajib pajak, dan (4) modernisasi sistem administrasi perpajakan, motivasi wajib pajak, dan tingkat kepercayaan pada pemerintah dan hukum secara bersama-sama terhadap kepatuhan wajib pajak. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Singaraja dan objek dari penelitian ini adalah modernisasi sistem administrasi perpajakan, motivasi wajib pajak, tingkat kepercayaan pada pemerintah dan hukum, dan kepatuhan wajib pajak. Dalam penelitian ini, data yang digunakan adalah data primer yaitu kuesioner dan dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) modernisasi sistem administrasi perpajakan berpengaruh signifikan secara individu terhadap kepatuhan wajib pajak, (2) motivasi wajib pajak berpengaruh signifikan secara individu terhadap kepatuhan wajib pajak, (3) tingkat kepercayaan pada pemerintah dan hukum berpengaruh signifikan secara individu terhadap kepatuhan wajib pajak, dan (4) modernisasi sistem administrasi perpajakan, motivasi wajib pajak, dan tingkat kepercayaan pada pemerintah dan hukum berpengaruh secara bersama-sama terhadap kepatuhan wajib pajak. Kata Kunci : modernisasi, motivasi, kepercayaan, kepatuhan. The purpose of this study was to examine the effect of (1) the modernisation of taxation system on taxpayers’ compliance (2) taxpayers’ motivation on taxpayers’ compliance, (3) the trust level on the government and law on taxpayers’ compliance, (4) the modernisation of taxation administration system, taxpayers’ motivation, and the trust level on the government and law simultaneously on taxpayers’ compliance. The design of this study was causal quantitative. The subjects of the study were individual taxpayers registered at the Tax Office of Singaraja and the objects of the study were the modernisation of taxation administration system, taxpayers’ motivation, the trust level on the government and law, and taxpayers’ compliance. In this study, the data used were primary data obtained from questionnaires and were analyzed using double linear regression analysis. The results of the analysis showed that (1) the modernisation of taxation administration system had a significant effect individually on taxpayers’ compliance, (2) taxpayers’ motivation had a significant effect individually on taxpayers’ compliance, (3) the trust level on the government and law had a significant effect individually on taxpayers’ compliance, and (4) the modernisation of taxation administration system, taxpayers’ motivation, the trust level on the government and law simultaneously had effect on taxpayers’ compliance. keyword : modernisation, motivation, trust, compliance
PENGARUH INFORMASI AKUNTANSI TERHADAP PROFITABILITAS PADA PERUSAHAAN TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA TAHUN 2010-2014 ., Komang Sri Tusiyanti; ., I Putu Gede Diatmika,SE,AK., 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.v3i1.6444

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal kerja, leverage, ukuran perusahaan, dan likuiditas terhadap profitabilitas pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi yaitu dengan cara mengumpulkan dan mencatat laporan keuangan. Metode analisis data yang digunakan adalah metode analisis regresi linier berganda yang diolah dengan menggunakan bantuan program SPSS 19 for windows. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan tekstil dan garmen yang terdaftar di BEI periode 2010-2014 yang dapat diperoleh melalui website www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada tahun 2010 sampai dengan 2014. Sampel dipilih dengan teknik purposive sampling sehingga jumlah sampel dalam penelitian ini sebanyak 10 perusahaan. Hasil penelitian menyatakan bahwa (1) secara parsial modal kerja berpengaruh positif signifikan terhadap profitabilitas, (2) leverage tidak berpengaruh signifikan terhadap profitabilitas, (3) ukuran perusahaan berpengaruh positif signifikan terhadap profitabilitas, (4) likuiditas berpengaruh positif signifikan terhadap profitabilitas, (5) secara simultan modal kerja, leverage, ukuran perusahaan, dan likuiditas berpengaruh signifikan terhadap profitabilitas pada perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Kata Kunci : modal kerja, leverage, ukuran perusahaan, likuiditas, profitabilitas This study aimed at finding out the effect of working capital, leverage, the size of the company, and liquidity on the profitability of textile and garment companies listed on the Indonesian Stock Exchange during 2010-2014. This study utilized a quantitative design. The data were obtained from a secondary sources, in the forms of the financial report provided by the textile and garment companies listed on the Indonesian Stock Exchange during 2010-2014, collected by using documentation method, by recording and collecting data of financial reports. The data were analysed by implementing multiple linear regression supported by SPSS version 19 for Windows. There were about 10 companies involved as the samples of the study which were selected based on purposive sampling technique. The results of the study indicated that partially (1) working capital had a positive and significant effect on the profitability,(2) leverage had no significant effect on the profitability, (3) the size of the company had a positive and significant effect on the profitability , (4) liquidity had a positive and significant effect on the profitability, (5) simultaneously, working capital, leverage, the size of the company, and liquidity had a significant effect on the profitability of textile and garment companies listed on the Indonesian Stock Exchange. keyword : working capital, leverage, the size of the company, liquidity, profitability
Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) Prakoso, Nekat Wahyu Bagus; Retnani, Endang Dwi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.31784

Abstract

This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Pertanggungjawaban BOP pada TK Swasta di Kabupaten Buleleng Kharismayani, Kadek Mas; Kurniawan, Putu Sukma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28028

Abstract

This study aims to determine the effect of human resource competence, the use of information technology and internal control on the quality of the Operational Assistance Operational Assistance (BOP) accountability report on private kindergartens in Buleleng Regency. This type of research is a quantitative study whose source of data comes from primary data in the form of distributing questionnaires directly to respondents. The population in this study are all private kindergartens institutions that have received Operational Assistance Operational Assistance (BOP) funds in Buleleng Regency. The sample chosen in this study is using the Slovin formula so as to get a total of 66 samples. Data analysis techniques consist of: descriptive analysis, data quality test, classic assumption test, and hypothesis testing. Where in the hypothesis test includes multiple linear regression test, t test and test the coefficient of determination with the help of SPSS version 20 for windows. The results of this study indicate that the competence of human resources has a positive effect on the quality of the BOP accountability report, the use of information technology has a positive effect on the quality of the BOP accountability report and internal control has a positive effect on the quality of the BOP accountability report.
Analisis Perbedaan Abnormal Return, Trading Volume Activity, Dan Security Return Variability Pada Perusahaan LQ 45 Pra Dan Pasca Pengumuman Kabinet Indonesia Maju Periode 2019-2024 Aditha, Kadek Krisna; Adiputra, I Made Pradana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i2.24958

Abstract

The emergence of abnormal returns, trading volume activity, and security return variability that are significantly different can be used as a variable in measuring capital market reactions to information from political announcements. Analyzing whether or not there is a significant difference in the average abnormal return, trading volume activity, and security return variability before and after the announcement of Indonesia Maju cabinet for the 2019-2024 period is the purpose of the study. Data were collected using documentation techniques and analyzed using different tests. The results obtained show that: the average abnormal return, trading volume activity, and security return variability are not significantly different before and after the announcement of Indonesia Maju cabinet for the 2019-2024 period.

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