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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 Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Akuntabilitas Pelayanan Publik dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Singaraja Dewi, Ida Ayu Putu Priska; Yudantara, I Gede Agus Pertama
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.v11i3.26264

Abstract

The purpose of this research was to find out the effect of tax knowledge,  taxpayer awareness, tax sanction, public service accountability and tax rate on taxpayer compliance. This research used quantitative approach in which it was done at One Roof System Office Buleleng Regency. In taking samples,  the researcher applied Insidental Sampling as the method thus there were 100 respondents obtained as the sample. The research data was collected by using questionnaire then those processed with multiple linear regression analysis test by using SPSS 22 version. The result of this research was all of the independent variables had significant effect on taxpayer compliance thus the hypothesis in this study can be accepted. The researcher also found that the most influential variable on taxpayer compliance was public service accountability. This was because public service accountability at One Roof System Offive Buleleng has provided adequate services, satisfying services, resolving problems quickly and understanding the existing regulations
Pengaruh Bahan Baku, Management Supplay Chain, Dan Modal Terhadap Pendapatan Pedagang Sate di Kecamatan Abiansemal Kabupaten Badung Tahun 2020 Putra, Putu Cipta Perdana; Devi, Sunitha
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.v11i3.27433

Abstract

This research aims to determine the effect of raw materials, supply chain management, and capital on the income of satay traders in Abiansemal District, Badung Regency in 2020. The observation used is quantitative research using data obtained from questionnaires and measured using a Likert scale. The population of this research is 93 satay traders in the Badung Regency as many as 93 traders. The sampling technique used was purposive sampling technique, so that 33 satay traders were obtained as samples. The analysis technique used in this study is multiple linear regression analysis using SPSS version 20.0 IMB. The results of this risset show that raw materials, supply chain management, and capital have a positive effect on the income of satay traders.
Pengaruh Kompetensi Pengelola, Keefektifan Pengendalian Internal dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Dalam Pengelolaan Dana Bumdes Sudariani, Ni Made Rina; Yudantara, I Gede Agus Pertama
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.v12i1.28395

Abstract

BUMDes is a form of village empowerment built by village officials with the aim of realizing village autonomy and being able to increase village original income. This research was conducted in order to obtain empirical data regarding the influence of manager competence, effectiveness of internal controls and suitability of compensation on the tendency of accounting fraud in the management of BUMDes funds in Buleleng Regency. This research is a quantitative research, sourced from questionnaire data and measurement using a 4 point Likert scale. The population in this research were all BUMDes heads and treasurers in Buleleng Regency with a total of 224 administrators. The sample selection technique used in this research was purposive sampling, with a total of 78 samples of BUMDes administrators. The sample selection consideration is BUMDes which has total assets of IDR 1 billion and is formed by the Mandiri Sadhu Gate (GSM). The results of this study state that the manager's competence (X1), the effectiveness of internal control (X2) and the suitability of compensation (X3) each have a negative and significant effect on the tendency of accounting fraud. 
Pengaruh Kompetensi, Akuntabilitas dan Peran Pendamping Desa Terhadap Pengelolaan Dana Desa Dewi, Luh Putri Persika; Dewi, Gusti Ayu Rencana Sari
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.v12i1.28394

Abstract

The village is a small part of the country that is able to participate in the progress of the state and the government aims to prosper the community. Therefore, the development of the country, all certain activities will be given a budget by the government for the community in the form of village funds. This study aims to determine the effect of competence, accountability and the role of village facilitators on village fund management. This research uses quantitative methods. Data obtained through the distribution of questionnaires and measured on a Likert scale. The population and sample of this study were 43 village assistants and local village facilitators. Data analysis techniques used multiple linear regression analysis with the help of SPS version 20. The results of this study indicate that the variables of competency (X1), accountability (X2) and the role of village facilitators (X3) each have a positive and significant influence on village fund management
Pengaruh Rasio Keuangan Terhadap Return On Assets Pada Bank Pembangunan Daerah di Seluruh Indonesia Tahun 2015 - 2019 Puspitasari, Luh Rai; Sulindawati, Ni Luh Gede Erni
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.v11i2.24954

Abstract

Telaah  ini memiliki maksud untuk mengetahui bagaimana pengaruh perhitungann dalam kinerja keuangan terhadap return on assets  BPD di Seluruh Indonesia tahun 2015 - 2019. Penelitian kuantitatif ini menggunakan teknik perposive sampling untuk mengambil sampel penelitian dimana syaratnya adalah BPD di Indonesia  yang terdaftar di OJK, BPD di Indonesia dimana total asetnya  antara 25 triliyun sampai dengan 29 triliyun pada periode triwulan III tahun 2019 dan Bank Pembangunan Daerah yang memiliki rata – rata tren ROA negatif tahun 2015 sampai dengan tahun 2019. Dari 23 Bank Pembangunan Daerah di Indonesia diperoleh sampel sebanyak 3 bank dengan pertimbangan triwulan . Data dalam telaah ini adalah sekunder berupa laporan keuangan yang diakses dan diunduh pada situs resmi OJK dan pengolahan data dalam telaah ini menggunakan  program SPSS 21.0 for Windows. Dengan telaah yang dilakukan ditemukan hasil bahwa bahwa kinerja keuangan bank berpengaruh terhadap ROA diantaranya LDR dan IRR berpengaruh negatif tidak signifikan terhadap ROA BPD, NPL dan BOPO  memiliki pengaruh secara negatif signifikan terhadap ROA BPD, sedangkan LAR memiliki pengaruh yang positif secara signifikan terhadap ROA BPD.
Pengaruh Literasi Keuangan, Akses Permodalan dan Minat Menggunakan E-commerce terhadap Kinerja UMKM di Kecamatan Buleleng Suardana, Kadek Agus; Musmini, Lucy 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.v11i2.25918

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, akses permodalan dan minat menggunakan e-commerce terhadap kinerja UMKM di Kecamatan Buleleng. Penelitian ini merupakan penelitian kuantitatif. Populasi pada penelitian ini adalah seluruh pelaku usaha UMKM di Kecamatan buleleng yaitu sebanyak 297 dan sampel pada penelitian ini adalah sejumlah 170 responden dengan teknik pengambilan sampel dengan menggunakan probably sampling. Pada penelitian ini, data yang digunakan merupakan data primer yang merupakan kuesioner yang disebarkan pada responden melalui Google Form dan diukur dengan menggunakan skala likert. Analisis yang digunakan pada penelitian ini adalah analisis regresi linier berganda dengan program SPSS Versi 20.0. Hasil pada penelitian ini menunjukkan bahwa (1) Literasi keuangan berpengaruh  positif dan signifikan terhadap kinerja UMKM, (2) Akses permodalan berpengaruh positif dan signifikan terhadap kinerja UMKM dan (3) Minat Menggunakan E-commerce berpengaruh positif dan signifikan terhadap kinerja UMKM. Kata Kunci : Literasi Keuangan, Akses Permodalan, Minat menggunakan E-commerce dan Kinerja    UMKM
Reaksi Pasar Modal Terhadap Kasus Penyelundupan Harley Dan Brompton Melalui Garuda Indonesia (Event Study pada Saham BEI Sub Sektor Transportasi) Sari, Jayanti Mekar; Julianto, I Putu
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.v11i3.26029

Abstract

The purpose of this study is to establish whether or not there is a stock market reaction using Average Abnormal Return dan Average Trading Volume Activity variables. This type of study is an Event Study. The population of this study is companies that leas in Indonesia Stock Exchange. Sampling technique used Sampling Total method, with number 42 companies. Data analysis that used are descriptive analysis test, normality test and hypothetical test (Paired Sample t-Test) with SPSS version 25.0. The result shows that there is no difference in Average Abnormal Return before and after smuggling cases of Harley and Brompton through Garuda Indonesia and there is no difference too in Average Trading Volume Activity before an after smuggling cases of Harley and Brompton through Garuda Indonesia. Future study was suggested to add other variable measurement and use population or sample to other companies Study
Pengaruh Penggunaan Tapping Box dan Kesadaran Wajib Pajak Terhadap Kepatuhan dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Pemoderasi (Studi Pada Wajib Pajak Hotel Yang Terdaftar di BPKAD Kabupaten Karangasem) Dirghayusa, I Putu Arya; Yasa, I Nyoman Putra
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.v11i3.27015

Abstract

This study aims to determine the use of tapping boxes and taxpayer awareness of compliance with understanding the use of online systems as moderating variables. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are hotel taxpayers registered in BPKAD Karangasem Regency. The method of determining the sample used is simple random sampling technique, with a total sample of 221. Data used in this study are primary data collected through questionnaires to HRD Hotel Managers in Karangasem Regency. Furthermore, the data collected was tested by multiple linear regression analysis, T test, and interaction test (MRA). The results showed that the variable use of tapping boxes partially had a significant positive effect on hotel taxpayer compliance, the variable of taxpayer awareness did not have a significant positive effect on taxpayer compliance, and the understanding of the use of an online system weakened the relationship between the use of tapping boxes and taxpayer awareness of compulsory compliance hotel tax
Pengaruh Tingkat Literasi Keuangan Terhadap Kinerja Pengelolaan Keuangan pada Koperasi Simpan Pinjam di Kabupaten Buleleng Utami, Komang Gita Asri; Dharmawan, Ari Surya
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.v12i1.28009

Abstract

This study was conducted with the aim to determine the effect of the level of financial literacy on the performance of financial management in Savings and Credit Cooperatives in Buleleng Regency. This research is a quantitative study,pwhere the data used in this study are primary data where primary data is collected through questionnaires and measurement techniques used are Likert scale techniques. This research was carried out in Buleleng Regency. Theesampling technique in this study is the purposive sampling technique, so that a sample of 50 KSP is obtained and 3 people are selected in the financial department as respondents so that 150 management and savings and loan collectors are obtained. The data obtained will be analyzed using several data analysis techniques with statistical tests usingg the SPSS version 23.0 computer program, namely: descriptive statistical tests, instrument quality tests, classic assumption tests, hypothesis tests,aand coefficient of determination tests (R2). After conducting various statistical tests and hypothesis testing with the t statistical test, the results of the hypothesis test show that the knowledge variable (X1) has a positive and significant effect on financial management performance on KSP, the understanding variable (X2) has a positive and significant effect on management performance finance on KSP, and the application variable (X3) has a positive and significant effect on financial management performance on KSP. 
Pengaruh Kinerja Lingkungan Dan Kinerja Sosial Terhadap Kinerja Keuangan Dengan Good Corporate Governance Sebagai Variabel Pemoderasi Kristiani, Luh Alin; Werastuti, Desak Nyoman Sri
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.v11i3.26619

Abstract

This study aims to determining the effect of environmental performance and social performance toward financial performance with good corporate governance as a moderating variable  at service companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. This research is quantitative research using purposive sampling method. The type of data used in this study is secondary data obtained from annual reports and sustainability reports that are obtained indirectly through intermediaries or internet media. Data analysis in this research uses descriptive analysis, classic assumption test, multiple linear regression analysis, and Moderate Regression Analysis (MRA) using the SPSS 20.0 program. The results showed that; (1) environmental performance influences financial performance; (2) social performance influences financial performance; (3) Good Corporate Governance strengthens the effect of environmental performance on financial performance; (4) Good Corporate Governance weakens the effect of social performance on financial performance.  

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