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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 Citra Perbankan Terhadap Keputusan Nasabah dalam Mengambil Kredit dengan Pelayanan dan Prosedur Kredit Sebagai Variabel Moderating Govinda, Putu Krisna; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26478

Abstract

This study aims to determine the effect of banking image on customer decisions in taking credit and the influence of banking image on customer decisions in taking credit with credit services and procedures as a moderating variable at PT. BPR Kanaya. This type of research is quantitative research. The population used is all customers who take credit at PT. BPR Kanaya. The sampling technique in this study used the simple random sampling method, with a sample of 139 customers. The data source used is primary data. Data analysis in this research uses descriptive analysis, data quality test, classic assumption test, and hypothesis testing with the help of SPSS program version 23.0. The results showed (1) the banking image had a positive and significant effect on the customer's decision to take credit, (2) the service was able to moderate the influence of the banking image on the customer's decision to take credit, and (3) the credit procedure was able to moderate the influence of the banking image on customer decisions in take kredi
Role Stress Auditor Pada Kinerja Dengan Mengintegrasikan Konsep Whistleblowing Intention Martini, Ni Putu Riski; Larasdiputra, Gde Deny
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.29900

Abstract

Penelitian ini bertujuan untuk menggali pengaruh konflik peran (role stress) pada kinerja auditor dengan whistleblowing intention sebagai variabel moderasi. Penelitian ini menggunakan 71 sampel auditor sluruh Bali. Penentuan sampel menggunakan teknik purposive sampling Penelitian ini menggunakan metode kuesioner dalam pengumpulan datanya. Teknik analisis data dalam penelitian ini adalah Regresi Linier Berganda dengan menggunakan aplikasi SPSS (Statistical Package for Sosial Science). Hasil penelitian menunjukkan bahwa Role Stress berpengaruh negatif pada kinerja dan whistleblowing intention mampu memoderasi hubungan antara role stress dan kinerja auditor.
Analisis Model Fulmer Dan Grover Dalam Memprediksi Financial Distress Pada Industri Barang Konsumsi Putri, Rianita; Werastuti, Desak Nyoman Sri
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.v12i1.28004

Abstract

This study aims to determine whether Fulmer and Grover models can predict financial distress in the consumer goods industry and compared which prediction models has the highest level of accuracy. The type of research was quantitative research. The population of the study was the companies in the consumer goods industry. This research period was from 2015-2018 with 124 samples divided into two categories, as the financial distress category (1) as many as 21 samples and the non financial distress category as many as 103 samples. The sampling method used was purposive sampling. The sample would be analyzed through descriptive statistical, multicollinearity assumption test, logistic regression, and calculated the level of accuracy and errors. The result showed that (1) the Fulmer models can be used in predicted financial distress with 6 ratios has a significant effect and 3 ratios has no significant effect toward financial distress. (2) Grover models can be used in predicted financial distress with 3 ratio has a significant effect toward financial distress. (3) The model that has highest level of accuracy in predicted financial distress in the consumer goods industry was Fulmer at 84,68%, followed by Grover at 78,23%.
Pengaruh Likuiditas, Struktur Kepemilikan, dan Return On Assets (Roa) Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun Periode 2015-2019 Prayana, Egi; Devi, Sunitha
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.v12i1.27472

Abstract

AbstrakThis study aims to examine the effect of Liquidity, Ownership Structure, ROA on Dividend Policy in manufacturing companies on the Indonesia Stock Exchange for the period 2015-2019. Using independent variables including liquidity, ownership structure, return on assets. Whereas the dependent variable used is Dividend Policy. Sample selection in research on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The sample selection technique in this study uses purposive sampling, with certain criteria adjustments so that it gets a total of 31 companies. Data supporting this research were obtained from the official website of the Indonesia Stock Exchange with a period of 5 years. The analysis in this study, used multiple linear regression test with the help of IBM SPSS version 20 application. The results of this study states that liquidity, ownership structure, and return on assets have a significant positive partial effect on dividend policy, for investors who want to invest their capital in a Companies in the capital market should consider carefully in analyzing the company's performance in order to invest in getting dividends. 
Pengaruh Capital Adequancy Ratio, Non Performing Loan, Tingkat Perputaran Kas, dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas (Studi Pada LPD Se-Buleleng Barat Yang Terdaftar Pada Lplpd Periode 2014-2016) Budi, Kadek Setia; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26240

Abstract

This study aims to examine the effect of Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operating Costs Operating Income on Profitability. The research sample consisted of 57 Village Perredita Institutions, determined by the purposive sampling method. The data used is secondary data. Data analysis techniques using the classic assumption test, multiple linear regression tests such as t test, f test and the coefficient of derivation. The results showed (1) Capital Adequancy Ratio had a positive and significant effect on profitability with a value of t = sig 0.005, (2) Non Performing Loans had a negative and significant effect on profitability with a t-sig value of 0,000, (3) Cash turnover rate had a positive effect and significant to profitability with a value of t = 0.05, (4) Operating Costs Operating Income Profitability has a negative and significant effect on profitability with a value of t = 0.001, (5) Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operational Costs Operating Income simultaneous effect on profitability with a value of f = sig 0,000.
Menguak Sanksi Nyongkok dalam Penyelesaian Kredit Macet Ditinjau dari Perspektif Nasabah, Pengurus LPD dan Hukum Adat (Studi Kasus Pada LPD Desa Pakraman Telaga, Kecamatan Busungbiu, Kabupaten Buleleng) Putri, WP Kartika; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27365

Abstract

This study aims to find out: (1) how is the background of applying nyongkok customary sanction to the LPD at Desa Pakraman Telaga, (2)what are the types of nyongkok customary sanction that are applied, and (3) how are the implications of applying nyongkok customary sanction in the settlement of bad debts on LPD at Desa Pakraman Telaga. This research was conducted at the LPD at Desa Pakraman Telaga, Busungbiu District, Buleleng Regency. This study uses a qualitative methods. The data used in this study are primary data and secondary data. The results of this study stated that (1) the background that applying nyongkok customary sanction is to bind customers to remember the responsibility to repay all loans along with interest as well as being a strength for the sustainability of the LPD at Desa Pakraman Telaga and to provide a detterent effect for customers, (2) the type of nyongkok customary sanction is not getting served in the village in religious ceremonies except death and all the obligation proceed as usual, and (3) the implications that arises from the application of nyongkok customary sanctions is the existence of awig-awig is maintained to regulate society, the exixtence of LPD at Desa Pakraman Telaga as a support for the village economy, fear arises not having the ability to repay loans, and there was the emergence of shame when announced as a nyongkok sanction customer durng a meeting with the community.  
Potensi Rush Money dalam Pertimbangan Melakukan Audit Eksternal Lembaga Perkreditan Desa Sara, I Made
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.v12i1.32885

Abstract

The purpose of this study was to examine the influence of the variable ownership, size (size), potential rush money and supervision of the need for an external audit at village credit institutions. This research was conducted in all LPDs in Bali Province with a population of 1,327 LPDs, but the samples were 93 institutions. Data collection was carried out by survey using a questionnaire. And the collected data were analyzed using multiple linear regression method. The result is that the LPD ownership and size variables do not have a significant effect on the LPD's decision to conduct an external audit, because the need for an external audit is only done when the LPD experiences a case of fraud or loss of customer funds or other cases related to fraud. meanwhile, the variables of potential for rush money and supervision have a positive and significant effect on the need for an external audit. This happened because of the various financial cases that occurred in financial institutions the most feared thing was rush money, so it needed to be prevented, so that once fraud was detected in the LPD, an external audit was immediately carried out to maintain public trust in the institution. Next is supervision, this is of course closely related to the LPD's decision to carry out an external audit or not, because supervision by the supervisory agency has a detection and prevention function in the act of financial fraud.
Pengujian Technology Accepted Model and Perceived Cost of Use Terhadap Penggunaan Sistem Em-Pise Pada LPD Desa Adat Tunjuk Dewi, Ni Kadek Krisna; Diatmika, I Putu Gede
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.v12i1.28070

Abstract

Lembaga Perkreditan Desa is a financial institution that implements the use of information technology systems as one of the competitive advantages with other banking companies. One of the technology systems implemented is e-banking where the public is able to make payments more easily and practically anywhere and anytime. Lembaga Perkreditan Desa of Adat Tunjuk Village is one that implements an e-banking system called Em-pise. However, due to the lack of customer understanding of some features that are difficult to use, the Lembaga Perkreditan Desa of Tunjuk must review the use of the Em-pise system.This study aims to determine the variable perceptions of ease, perceived usefulness, user interest and user costs for the implementation of the em-pise system. The researchmmethod used in the study is a quantitative researchmmethod withp rimary data obtained from questionnaire data measured using a Likert scale. This research was conducted at the Adat Tunjuk Village Credit Institute. The population in this study were 5,246 LPD customers. The sampling method is done by simple random sampling and the number of samples is 98 people. The research data was collected using a question aire which was then processed using multiple linear regression tests with the help of SPSS 20. The results of this study stated that the variable system user efficacy (X1), the system user convenience variable (X2), the variable of user interest in the system (X3), the variable system user cost (X4) has a positive and significant effect on the use oftthe em-pise system (Y). This research implies that the customers of Adat Tunjuk Village Credit Institutions are expected to increase perceptions related to the utility and ease of technology, hence there will be an interest that influences customers to apply payments online so that customers are able to increase the use of the em-pise system and also support the efforts made by employee of Lembaga Perkreditan Desa.
Pengaruh Kompetensi Aparatur Pemerintah Desa, Efektivitas Kinerja Pendamping Lokal Desa Dan Keterlibatan Masyarakat Terhadap Pengoptimalan Pengelolaan Dana Desa Aryani, Dessy; Werastuti, Desak Nyoman Sri
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.v11i2.25639

Abstract

Riset ini bermaksud untuk menyelisik pengaruh kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat terhadap pengoptimalan pengelolaan dana desa di pemerintahan desa Kabupaten Buleleng. Variabel independen dalam riset ini ialah kompetensi aparatur pemerintah desa, efektivitas kinerja pendamping lokal desa dan keterlibatan masyarakat. Sedangkan variabel dependen dalam riset ini ialah pengoptimalan pengelolaan dana desa. Komunitas pada riset ini mencangkup semua kepala desa, bendahara desa, pendamping lokal desa dan pengurus BPD (Badan Permusyawaratan Masyarakat) sebagai perwakilan dari masyarakat desa yang turut serta mengelola dan mengawasi jalannya pengelolaan dana desa di Kabupaten Buleleng. Sampel riset menggunakan purposive sampling dengan kriteria tertentu dimana terdapat 29 desa di Kabupaten Buleleng yang bermasalah dalam laporan realisasi taksiran dana desa periode I dan periode II sehingga dana desa tahap III terancam tidak dicairkan. Sistem penyelidikan data yang dipakai untuk memeriksa hipotesis yaitu regresi linear berganda. Hasil riset ini menunjukkan bahwa kompetensi aparatur pemerintah desa berpengaruh terhadap pengoptimalan pengelolaan dana desa, efektivitas kinerja pendamping lokal desa berpengaruh terhadap pengoptimalan pengelolaan dana desa dan keterlibatan masyarakat berpengaruh terhadap pengoptialan pengelolaan dana desa. 
Pengaruh Perputaran Persediaan, Pertumbuhan Penjualan, Tingkat Harga Pokok Penjualan (HPP), dan Inflasi Terhadap Profitabilitas PT. Perikanan Nusantara (Persero) Cabang Benoa Tahun 2016-2018 Arta, Komang Susila; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.25990

Abstract

The purpose of this research is to analyze how profitability is affected by inventory turnover, sales growth, COGS levels, and inflation. This research includes quantitative research that uses statistical data analysis, such as normality, autocorrelation, multicollinearity, and heteroscedasticity tests which include the classical assumption test and multiple linear regression analysis consisting of the t test and the coefficient of determination (R2) test. The place to do this research is: PT. Perikanan Nusantara (Persero) Branch of Benoa. The study population of 36 months was taken from the monthly financial statements. From the research that has been done, it gives the following results; 1). Inventory turnover has a positive and significant effect on profitability of 48.9%, 2). Sales growth has a positive and significant effect on profitability of 39.2%. 3). The level of COGS has a positive and significant effect on profitability of 69.2%. 4). Inflation has no effect on profitability of 0%. 5). Inventory turnover, sales growth, COGS levels and inflation simultaneously have a positive and significant effect of 94.9% at PT. Perikanan Nusantara (Persero) Branch of Benoa in 2016-2018.

Page 109 of 318 | Total Record : 3177

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