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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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Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Pasek, Gede Widiadnyana; Arta, Komang Dyas Upayana; Kasih, Ni Luh 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.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy
Pengaruh Ukuran Perusahaan, Good Corporate Governance, dan Kinerja Keuangan Terhadap Pengungkapan Corporate Social Responsibility Dewi, Putu Elmytia; 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.v12i1.29012

Abstract

This research was conducted to determine the effect of company size, managerial ownership, size of board of commissioners, institutional ownership, and financial performance on corporate CSR disclosure. Using quantitative methods with data sourced from secondary data. The banking sector as the research population is companies listed in 2016-2018 on the Indonesia Stock Exchange. A sample of 40 companies taken by purposive sampling method.
Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Kepuasaan Pengguna Enterprise Resource Planning-System Application and Product In Data Processing (ERP-SAP) dengan Perceived Usefulness sebagai Variabel Moderating pada Pelindo I ( Persero) Sumatera Utara Sigalingging, Eni Duwita; Permatasari, Dina Indah
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.v12i1.30324

Abstract

The objective of the research was to find out the influence system quality and information quality on the satisfaction of the users of ERP-SAP (Enterprise Resource Planning-System Application and Product in Data Processing) with Perceived Usefulness as Moderating Variable at PELINDO 1 (Persero) Sumatera Utara. The research used causal method. The samples were 110 respondents, taken by using census technique. Questionnaires were distributed to practice employees who used ERP-SAP PELINDO 1 (Persero) Sumatera Utara. Primary data were obtained from the result of the questionnaires. Hypothesis was tested by using causal correlation test with SEM program and moderating test by using interactive test. The result of the research showed that system quality and information quality had positive and significant influence on the satisfaction of SAP users. Perceived usefulness as moderating variable was not significant in moderating the influence of system quality and information quality on the satisfaction of SAP users.
Analisis Akuntabilitas Pengelolaan Iuran Dana Patis (Studi Kasus Pada Desa Adat Cau) Kumalawati, Dewi Diah; Atmadja, Anantawikrama Tungga
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.v11i2.24959

Abstract

 Adanya kesepakatan dari paruman yang dibuat di Desa Adat Cau yaitu diadakannya pemungutan Iuran Dana Patis yang diperuntukkan untuk membantu keluarga yang berduka dalam pembakaran jasad keluarganya serta dari sejak dibentuknya dana patis, belum adanya paruman khusus yang membahas tentang pengelolaan iuran dana patis. Penelitian ini bertujuan untuk mengetahui: (1)  alasan terbentuknya dana patis di Desa Adat Cau, (2) pengungkapan pengelolaan iuran dana patis kepada masyarakat dan (3) penerapan unsur-unsur akuntabilitas dalam pengelolaan iuran dana patis di Desa Adat Cau.Penelitian ini dilakukan di Desa Adat Cau, Desa Tua Kecamatan Marga Kabupaten Tabanan. Dalam penelitian ini menggunakan metode kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Data primer didapatkan dari hasil wawancara, observasi serta dokumentasi, data sekunder didapatkan dari buku dan refrensi lain untuk mendukung penelitian. Metode dan teknik analisis yang digunakan dalam penelitian ini yaitu pengumpulan data, reduksi data, penyajian data, analisis data serta penarikan kesimpulan. Hasil peneliian ini menyatakan bahwa (1) alasan terbentuknya dana patis ini karena adanya semangat gotong royong antar sesama warga, menghindari konflik kepentingan dalam hal penguburan mayat di setra dan adanya pemahaman ilmu baru yaitu dapat dilaksanakannya upacara Ngaben dengan biaya yang minim, (2) pengungkapan pengelolaan iuran dana patis kepada masyarakat dilakukan hanya kepada keluarga yang berduka saja dan (3) penerapan unsur-unsur akuntabilitas dalam pengelolaan iuran dana patis ini berupa unsur transparansi, liabilitas, kontrol, responsibilitas serta responsivitas. 
Pengaruh Motivasi, Persepsi, Penghargaan Finansial, Dan Pertimbangan Pasar Kerja Terhadap Pemilihan Karir Akuntan Publik (Studi Empiris Pada Mahasiswa Program Studi S1 Akuntansi Universitas Pendidikan Ganesha, Singaraja) Nurhalisa, Shavira; Yuniarta, Gede Adi
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.v11i2.25921

Abstract

Populasi pada penelitian ini sebanyak 260 responden dan sampel sebesar 149 responden. Dalam penelitian ini signifikansi variabel motivasi 0,006, persepsi 0,000, dan pertimbangan pasar kerja 0,000 (< 0,05). Maka motivasi, persepsi, dan pertimbangan pasar kerja secara parsial berpengaruh terhadap pemilihan karir akuntan publik.Nilai signifikansi penghargaan finansial 0,270 (> 0,05). Maka penghargaan finansial tidak berpengaruh terhadap pemilihan karir akuntan publik. Dalam menentukan karirnya erat bagi mahasiswa prodi S1 Akuntansi untuk mempertimbangan motivasi dalam diri dan persepsi tentang akuntan serta mempertimbangkan pasar kerjanya. Sedangkan untuk penghargaan finansial tidak terlalu dipertimbangan pada tahap pemilihan karir bagi mahasiswa.  
Pengaruh Kinerja Lingkungan, Intesitas Modal dan Ukuran Perusahaan Terhadap Pengungkapan Informasi Lingkungan Ardana, Ari Bawa; 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.v11i3.26375

Abstract

This study aims to determine the Effect Of Environmental Performance, Capital Intensity, And Company Size On The Disclosure Of Environmental Information Of Manufacturing Companies listing on the Indonesia Stock Exchange in 2017-2019 and conducting empirical studies on the sustainability report of Manufacturing companies to determine the effectiveness of social and environmental disclosure based on the Global Reporting Initiative G4 through the three dependent variables. The design used in this study is quantitative research. The number of samples is 50 companies selected through purposive sampling techniques with a total of 150 samples from 3 years of observation. Data analysis methods used are multiple regression analysis and data presentation assisted with the Statistical Package for Social Science (SPSS) 23.0 programs for windows. The results showed that environmental performance, capital intensity and company size has a positive effect on disclosure of corporate environmental information
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Tingkat Sosialisasi E-Samsat Terhadap Penerimaan Masyarakat Menggunakan E-Samsat (Studi Empiris Masyarakat Kota Denpasar) Utami, Ni Putu Mahindu Pradnya; Kurniawan, Putu Sukma
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.v11i3.27612

Abstract

This study was conducted with the aim to determine the effect of perceived usefulness, perceived ease of use, and level of socialixation pf E-SAMSAT on community acceptance using E-SAMSAT, especially people who live in Denpasar City. This type of research includes quantitative research, where the data used in this study are primary data, collected through the distribution of questionnaires directly and through Google forms to respondents. The population ini the study were motor vechile taxpayers registered using E-SAMSAT ath the Samsat Office in Denpasar city. The number registered in 2019 was 12,261 taxpayers. Samples were selected by purposive sampling technique, the number of samples obtained by looking at Isaac and Michael tables with an error rate of 5% so that the samples obtained were 336 respondents. Data analysis techniques consisted of data quality tests, descriptive analyzes, classic assumption tests, multiple linear regression analysis, t tests, and the coefficient of determination (R2) test with the help of SPSS version 20.0 for windows. The results of this study indicate that each perceived usefulness variable (X1), perceived ease of use (X2) variable, and the level of E-SAMSAT socialization level (X3) have a positive and significant effect on community acceptance using E-SAMSAT (Y)
Pengaruh Penerapan Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Berbasis Artificial Intelligence Terhadap Kecenderungan Fraudulent Financial Reporting (Studi Empiris Pada Hotel Berbintang di Bali) Pratama, Jordy; Julianto, I Putu
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.v12i1.28886

Abstract

This study aims to determine the effect of the application of an internal control system and the application of an artificial intelligence-based accounting information system to the tendency of fraudulent financial reporting in hotels. This type of research is a quantitative research which has a research sample of 70 respondents, the sampling technique used is purposive sampling and the data is obtained by distributing questionnaires online through google form media. The data used are primary data in the form of respondents' answers and processed using SPSS version 21 for windows devices, and the results show that the application of an internal control system and the application of an artificial intelligence-based accounting information system negatively affects the tendency of fraudulent financial reporting in hotels.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Sosialisasi, dan Penerapan Akuntansi Terhadap Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Mutiari, Kadek Neti; Yudantara, 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.v12i1.28561

Abstract

This research was conducted with the aim of knowing the effect of education level, understanding of accounting, socialization, and application of accounting on the preparation of MSME financial reports based on SAK-EMKM. The data used in this research is primary data where primary data is collected through questionnaires and the measurement technique used is the Likert scale technique. This research was conducted in Buleleng Regency. The population in this study were all small business actors in Buleleng Regency, where the number of small business actors in Buleleng Regency was 947 MSMEs. The sample was selected by purposive sampling technique, the number of samples was 210 small business actors. The data analysis technique consisted of data quality test, descriptive analysis, classical assumption test, multiple linear regression analysis, t test, and determination coefficient test (R2) with the help of SPSS version 21.0 for windows. Based on the research results, it shows that each variable level of education, understanding of accounting, socialization, and application of accounting has a positive effect on the preparation of financial statements based on SAK-EMKM (Y). This means that all of the variables used can influence MSME actors in preparing financial reports based on SAK-EMKM.
Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa Dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Tampaksring Krisnawati, Luh Adek; Yuniarta, Gede Adi
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.v11i2.25332

Abstract

 Tujuan dari explorasi mengenai pengelolaan dana desa yaitu sebagai kajian indra pengalaman mengenai kejelasan sasaran anggaran, kompetensi aparatur desa serta kepemimpinan terhadap akuntabilitas pengelolaan dana desa di Kecamatan Tampaksiring. Observasi mengenai pengelolaan dana desa adalah jenis  observasi kuantitatif dengan data primer serta mendapatkan hasil dari penyebaran kuesioner dan skala likert adalah alat pengukuran dalam penyebaran angket. Seluruh aparat desa di Kecamatan Tampaksiring yaitu sebanyak 80 orang adalah populasi dalam penelitian ini. Teknik pengambilan sampel menggunakan teknik sampel jenuh dimana populasi mencakup semua sampel  yaitu semua aparat desa/pegawai. Analisis linear berganda adalah teknik analisis data yang digunakan dengan aplikasi IBM SPSS V.22.Penelitian ini menunjukkan hasil bahwa kejelasan sasaran anggaran, kompetensi aparatur desa dan kepemimpian berdampak positif terhadap akuntabilitas pengelolaan dana desa di Kecamatan Tampaksiring. Kata kunci : kejelasan sasaran anggaran, kompetensi aparatur desa, kepemimpinan, akuntabilitas

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