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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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Reaksi Pasar Modal Atas Pergantian Menteri BUMN Periode ke-9 Kabinet Republik Indonesia (Event Study Pada Indeks Kompas 100 Tahun 2019) Kesawa, Angga Putra; Putrayasa, I Nyoman
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.v11i2.25934

Abstract

 Pasar modal bisa dipengaruhi oleh lingkungan politik yang dapat diketahui dari timbulnya abnormal return yang berbeda secara signifikan saat sebelum serta setelah terjadinya kejadian. Penelitian ini memiliki tujuan untuk menganalisis perbedaan rerata abnormal return terhadap saham perusahaan indeks Kompas 100 sebelum serta setelah penyampaian Kabinet Kerja BUMN periode ke-9 Tahun 2019. Purposive judgement sampling digunakan sebagai teknik penelitian ini dengan menyesuaikan kriteria tertentu sehingga memperoleh 72 sampel. Penelitian ini memakai data pendukung dari situs resmi Bursa Efek Indonesia dengan periode jendela 5 hari. Teknik analisis yang dipakai yakni uji beda (t-test) berupa paired sample t-test yang dipakai dalam membedakan jarak dua mean dari dua sampel berpasangan dengan asumsi data terdistribusi normal. Hasil penelitian mengindikasikan adanya perbedaan rerata abnormal return sebelum dan setelah terjadinya peristiwa.
Faktor-faktor yang Mempengaruhi Ketepatan Waktu Pelaporan Laporan Keuangan Pada Koperasi di Kabupaten Gianyar Darmayanti, Anak Agung Istri Sri Wulan; Diatmika, Putu Gede
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.v11i3.26175

Abstract

The growth of active cooperatives in Gianyar Regency tends to decrease every year and the inactive cooperatives experience a relatively large increase. Add to this the annual member meeting at the Gianyar Regency cooperative, which is relatively low. This study aims to determine the effect of accounting information systems, internal control systems, human resource competencies, and organizational commitment to the timely reporting of financial statements in cooperatives in Gianyar Regency. This research was conducted at the Cooperative in Gianyar Regency with a total sample of 148 cooperatives obtained from the Slovin formula. The sampling technique in this study uses proportional cluster sampling technique. This research is a quantitative research sourced from primary data. Data obtained from the distribution of questionnaires to respondents in each Cooperative. The data analysis technique used multiple regression analysis assisted by SPSS version 20. The results showed that the accounting information system, internal control system, human resource competency, and organizational commitment partially had a positive and significant effect on the timeliness of reporting financial statements to cooperatives in Gianyar Regency.
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Sekaa Suka Duka Bharata Dalam Ranah Kearifan Lokal Menyama Braya Aryasa, I Putu; Musmini, Lucy 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.v11i3.27031

Abstract

Sekaa suka duka is one of the non-legal social organizations in the village of Pakraman that aims to help each member when they have customary and religious activities (Hinduism) both related to situation of happy and sadness. Sekaa suka duka Bharata is one of the sekaa in Bungkulan Village, Sawan District, Buleleng Regency, which was founded in 1990 and has the most members among the sekaa, which is 172 members. The unique phenomenon of this sekaa is that all financial management is only carried out by prajuru sekaa (committee) without being separated from the role of local wisdom of menyama braya which is the key to the harmony of Sekaa suka duka Bharata. This background that makes sekaa suka duka Bharata is interested to be studied to know 1) the background of the formation of sekaa suka duka Bharata, 2) the financial management system in sekaa suka duka Bharata 3) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management like sekaa suka duka Bharata. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on a predetermined theory. The results of this study indicate that; 1) The background of suka duka Bharata was based on shared interests and goals. 2) The financial management system of sekaa suka duka Bharata is managed by prajuru sekaa who are inseparable from local wisdom of menyama braya. 3) Accountability and transparency in financial management carried out by prajuru sekaa have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
Akuntabilitas dan Transparansi Pengelolaan Dana Punia Di Pura Dalem Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng Meiningsih, Luh Ari; Atmadja, Anantawikrama Tungga
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.v12i1.27613

Abstract

Bali is known to have a diversity of cultures, one of which is culture in giving gifts, the basis of this teaching is sincere in accordance with the teachings of the Dharma. Desa Pakraman is a non-governmental public institution, everything managed in it must be based on the principles of accountability and transparency. Likewise with the temple in Pakraman village, and is already an organization. In managing any finance must be in accordance with the principle of accountability. One of them is financial management in the ounia fund system in Pura Dalem Kangin, Pakraman Banyuning Village. To understand accountability and transparency in the management of punia funds in Pura Dalem Kangin, Pakraman Banyuning Village, Buleleng Subdistrict, this study aims to find out (1) How to manage financials in the Pura Dalem Kangin fund system, Desa Pakraman Banyuning and (2) How do the punia fund manager understands the principles of accountability in the management of collected funds   This research was conducted with qualitative methods that focus more on the description of the study. Data obtained through in-depth interviews, observation, documentation studies of informants who have knowledge in their fields. Furthermore, this data is processed through three stages, namely (1) Reduction, (2) Presentation, and (3) Conclusion Withdrawal. The results of this study indicate that (1) the punia fund management system is pretended to miss using a simple management system with a clearly understood flow that is carried out directly by the administrators therein (2) the managers have understood very well the principles of accountability that consist of transparency , obligations, controls and responsibilities 
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak, Dan Efektivitas Pelayanan Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (PKB) Di Kabupaten Bangli Indrayani, Ni Wayan; Sujana, Edy
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.v12i1.28503

Abstract

This study aims to determine the effect of taxpayer awareness variables, quality of tax services and effectiveness of mobile SAMSAT services on motor vehicle taxpayer compliance (PKB) in Bangli district. The research method used in this research is quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale. This research was conducted on Motor Vehicle Taxpayers in Bangli Regency. The population in this study were 130,056 taxpayers registered at the SAMSAT Bangli Regency Office. The sampling method was carried out by incidental sampling and the total sample was 100 respondents. The data were then analyzed by several analyzes including descriptive statistics, data quality testing, classical assumption tests and hypothesis testing with data presentation assisted by SPSS 20. The results of this study indicate that the taxpayer awareness variable (X1), the quality of tax services (X2), the effectiveness of mobile SAMSAT services (X3) has a positive and significant effect on motor vehicle taxpayer compliance (Y) partially.
Determinan Emisi Karbon Pada Sektor Industri Dan Manufaktur Andriadi, Komang Dandy; 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.v11i2.24996

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh economic pressure, social pressure, financial market pressure, regulatory pressure, dan corporate governance mechanism terhadap kualitas pengungkapan emisi karbon. Kualitas pengungkapan emisi karbon diukur dengan checklist CDP. Populasi dalam penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia sektor industry and manufacturing periode 2014-2018. Sampel dalam penelitian ini sebanyak 17 perusahaan dan dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda dengan variabel dummy. Hasil penelitian menunjukkan bahwa economic pressure, social pressure, financial market pressure, regulatory pressure, dan corporate governance mechanism tidak berpengaruh terhadap kualitas pengungkapan emisi karbon.
Pengaruh Market Value, Devidend Payout Ratio, Trading Volume Activity, Earning Per Share, Dan Return On Assets Terhadap Holding Period Saputra, Difa Artha; Herawati, Nyoman Trisna
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.v11i2.25889

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh market value, devidend payout ratio, trading volume activity, earning per share dan return on assets terhadap holding period. Populasi yang ada dalam penelitian ini yakni seluruh perusahaan sektor perbankan yang telah terdaftar pada Bursa Efek Indonesia, dan jumlah perusahaan yang ada pada sektor perbankan mencapai 45 perusahaan. Serta, berdasarkan kriteria yang telah ditentukan diatas maka jumlah sampel yang dapat digunakan dalam penelitian ini sebanyak 36 perusahaan. Pada penelitian ini pengujian yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, dan Uji Hipotesis dengan bantuan software SPSS Statistics 20 For Windows. Hasil penelitian ini menunjukkan bahwa, (1) market value tidak berpengaruh signifikan terhadap holding period, (2) devidend payout ratio tidak berpengaruh signifikan terhadap holding period, (3) trading volume activity berpengaruh signifikan terhadap holding period, (4) earning per share tidak berpengaruh signifikan terhadap holding period, dan (5) return on assets tidak berpengaruh signifikan terhadap holding period.
Pengaruh Pengalaman Auditor, Audit Tenure, Time Budget Pressure, dan Fee Audit Terhadap Kualitas Audit Pada Kantor Akuntan Publik di Bali Dewi, Ida Ayu Putu Puspita Candra; Marvilianti, Putu Eka Dianita
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.v11i3.26743

Abstract

This study aims to determine the effect of auditor experience, audit tenure, time budget pressure, and audit fees on audit quality.This study uses a quantitative approach with instruments in it measurement and statistical processing. This research was conducted at the Public Accounting Office in Bali. The population in this study were all auditors who worked at the Public Accounting Office in Bali astmany as 95 people. The sampling method used in this study was purposive sampling method, so that a sample of 63 respondents was obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that (1) the auditor's experience hadea positive and significant effect on audit quality, (2) audit tenure had a positive and significant effect on audit quality, (3) time budget pressure had a negative and significant effect on audit quality, (4) audit fees had an effect positif and significant impact on audit quality, and (5) auditor experience, audit tenure, time budget pressure and audit fees simultaneously have a significant effect on audit quality.
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Proteksi Awig-Awig Terhadap Kencenderungan Terjadinya Kebangkrutan Pada Lembaga Perkreditan Desa (Studi Pada LPD di Kabupaten Buleleng-Bali) Paramita, Putu Indah; 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.v12i1.29160

Abstract

As an institution that was formed by traditional villages in Bali, apart from having a business function, the Lembaga Perkreditan Desa (LPD) also had a social function in advancing the economy of the traditional village and all its krama. Disparate of the other financial institutions, apart from using formal organizational rules, LPD also used kinship rules both in decision making and in making the LPD regulations (awig-awig). This study aimed to examine the effect of human resource competence, community participation and the protection of awig-awig to the tendency of bankruptcy at village credit institutions. This research used quantitative methods with the number of samples used were 63 LPD in Buleleng Regency with 189 respondents. The data analysis used Statistical Package for Social Sciences (SPSS) 24.0 by using multiple linear regression test. The results show that human resource competence, community participation and awig-awig protection have a negative effect on the tendency of bankruptcy at LPD.
Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas Terhadap Minat Berkarir di Perbankan Syariah dengan Sikap sebagai Variabel Moderasi Sulistiyowati, Tri Indah; Hakim, Luqman
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.v12i1.33652

Abstract

Careers for graduates of accounting education study programs are not only limited to accounting teacher but also careers in islamic banking. The aims of this study is to analyze the influence of the variables of islamic banking knowledge and religiosity on career Interest in islamic banking, reinforced by the moderating variable of the attitude. The subject or population of this study is students of State University of Surabaya, accounting education study program. The sample was determined using a purposive sampling method with a total sample of 158 respondents. The questionnaire is a data collection method used. The results of data analysis through WarpPLS show that knowledge of islamic banking directly, positifly, and significantly influences career interest in islamic banking. Religiosity does not directly affect career interest in islamic banking. Attitude can strengthens the influence of islamic banking knowledge on career interest in islamic banking but cannot moderate the influence of religiosity on career interest in islamic banking. 

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