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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 Penentuan Harga Jual Untuk Barang Preloved (Studi Kasus Pada Bisnis Barang Preloved @Bekasberkualitaz) Dewi, Diah Chandra; 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.v11i3.26397

Abstract

Determination of the sellinggpriceeis something that needs to be considered considering the selling price will affect the sustainability of the business. It is undeniable thattthe selling price can increaseltheeamount received. This study uses qualitative methods, with observations,iinterviews, and observations.tTheaanalysis techniqueeissdoneebyyskipping dataareduction, then presenting data and drawing conclusions. The results of this study indicate that research on consumptive, demand and supply, market and e-commerce which attracts business debates that have been carried out before, in addition to determining the selling price carried out by @bekasberkualitaz with the price mark up method to obtain the method using the cost plus price method. 
Pengaruh Keefektifan Penerapan Sistem Pengendalian Internal, Asimetri Informasi, Dan Keadilan Distributif Terhadap Kecendrungan Kecurangan (Fraud) Pada Bumdes Se-Kecamatan Gerokgak Dewi, Luh Putu Debby Cinthya; Adiputra, I Made Pradana
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.v11i3.27622

Abstract

This research aims to determine the effect of the effectiveness of the implementation of the internal control system, information asymmetry, attributive to the tendency of fraud (fraud) in BUMDes in Gerokgak District. This research is a quantitative research. Primary data used in this study were obtained from questionnaires and measured using a Likert scale. The population used in this study is the management of 11 BUMDes in Gerokgak District. The sampling technique uses a purposive sampling method that has BUMDes criteria that are still active until 2020, and the BUMDes management consists of the Chairperson, Secretary, Treasurer, and business unit sections. Based on these criteria a sample of 66 respondents was obtained. The data analysis technique used is multiple linear regression analysis using SPSS version 25.0 for Windows.The results of this study indicate that: (1) the effectiveness of implementing an internal control system has a significant negative effect on fraud, (2) information asymmetry has a significant positive effect on fraud, and (3) distributive justice has a significant negative effect on trends fraud (fraud).
Laporan Laba Rugi Komprehensif Da Rato, Elisabeth; Wahidahwati, Wahidahwati
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.v12i1.31657

Abstract

 The purpose of Writing this Paper To find out the definition, usefulness, limitations, elements, and formats on the comrehensive profit and loss statement. The income statement presents a measure of the successful performance achieved by the reporting entity in one current period. This report reflects the operating activities of the entity. The profit and loss statement provides details of the entity's earnings, expenses, profits and losses for a period of time. The accounting model that is still in use today is historical costs, where assets and liabiitas are assessed based on the price obtained at the time of the actual transaction in the past. The comprehensive profit and loss statement not only covers unaddressed gains or losses, but also covers realized gains or losses. 
Pengaruh Team Status, Biaya Transfer dan Biaya Gaji Terhadap Market Value Pemain Sepak Bola Profesional (Studi Empiris Pada Himpunan Sepak Bola Yang Masih Berkompetisi dalam Liga Inggris Periode 2018-2019) Aditya Putra, I Putu Wahyu; 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.v12i1.28916

Abstract

This research aims to find out the effect of team status on the market value of professional football players, transfer fees on the market value of professional football players, and salary costs on the market value of professional football players. This research was a qualitative study with a total of 105 professional football players. The data was obtained from the transfermrkt site. The sample technique used was purposive sampling. The data used was secondary data and it was processed using the SPSS application. The results showed that the team status had a positive and significant effect on the market value of professional football players, transfer fees had a positive and significant effect on the market value of professional football players, and salary costs also had a positive and significant effect on the market value of professional football players.
Determinan Pengungkapan Akuntansi Sumber Daya Manusia (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia) Sudiari, Kadek Dian; 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.v11i3.26207

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, struktur kepemilikan manajerial dan diversifikasi produk terhadap pengungkapan akuntansi sumber daya manusia. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari annual report perusahaan. Populasi penelitian ini adalah seluruh perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2018. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang memenuhi kriteria purposive sampling pada penelitian ini digunakan 35 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 24. Hasil penelitian menunjukan bahwa secara parsial GRI guidelines, Net Profit Margin (NPM), size, umur perusahaan, dan diversifikasi produk berpengaruh positif terhadap pengungkapan akuntansi sumber daya manusia, sedangkan struktur kepemilikan manajerial berpengaruh negatif terhadap pengungkapan akuntansi sumber daya manusia.
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Buleleng) Anggara, Made Rio; Sulindawati, Ni Luh Gede Erni
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.v11i3.27149

Abstract

The research aims to determine the influence of organizational commitments, internal control systems, individual morality, and the integrity of fraud on the financial management of villages in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus in Buleleng Regency. The sampling techniques in this study used purposive sampling methods. By using samples of 186 village apparatus. Data is obtained from the dissemination of questionnaires directly to respondents. Data analysis in this study uses descriptive analysis, data quality tests, classical assumption tests, multiple linear regression analyses and hypotheses testing with the help of SPSS version 23.0 program. The results showed that 1) the organizational commitments negatively and significantly affect the fraud tendencies, 2) internal control systems negatively and significantly affect the tendencies of fraud; 3) Individual morality affects negatively and significantly against the tendencies of fraud; and (4) the integrity negatively and significantly affect the fraud tendencies.
Accounting Of Barapan Kebo: "Determining The Price Of Sales" (Empirical Study In Sumbawa Besar District, West Nusa Tenggara) Narayana, Kadek; 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.v12i1.27950

Abstract

This research is carried out with the aim to know how the process of determining the price of sale of Buffalo on Barapan Kebo customary in Sumbawa Besar regency. The research method on this study uses qualitative methods with the presentation of data based on theoretical frameworks that have been compiled previously. The results of this research show that: the price determination of the sale of buffalo on the customary activities of Barapan Kebo is determined by several criteria that are trusted by the community in Sumbawa Besar District namely: (1) The speed of the buffalo in running and how often the buffalo won the race, (2) with attention to the number and location of the Unyang-unyang(Whirlpool) on the buffalo as a marker of the power of the Buffalo in a run (3) by paying attention to the color from the tail end of the buffalo as a marker of Buffalo stability, (4) and the belief of Buffalo at a high price will give a good saplings to follow the activities of the Barapan Kebo. 
Pengaruh Persepsi Kebermanfataan, Kemudahan Penggunaan, Risiko dan Pengetahuan Nasabah Terhadap Penggunaan E-Banking Pada UMKM Di Kabupaten Buleleng Ningsih, Ni Komang Arya; 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.v12i1.29033

Abstract

E-banking is an example of banking information technology that can provide various benefits for MSME players. But in fact the use of E-banking by UMKMs players is still low. This study aims to determine the effect of perceived usefulness, perceived ease of use, risk perception and customer knowledge on the use of E-banking at UMKMs in Buleleng Regency. This research uses quantitative methods using primary data types. The sample collection method used is probability sampling method, which is done by using stratified random sampling technique. The number of samples obtained using the Solvin formula is 100 people. Analysis of the data used in this study, namely: descriptive statistical analysis, research instrument test, classical assumption test, and hypothesis testing. The results of this study indicate that: 1) perceived usefulness has a significant positive effect on the use of E-banking, 2) perceived ease of use has a significant positive effect on the use of E-banking, 3) perceived risk has a significant negative effect on the use of E-banking, and 4) knowledge customers have a significant positive effect on the use of E-banking.
Penerapan Asas Kekeluargaan Dalam Sistem Pengendalian Internal Pemberian Kredit Di Koperasi Kredit Swastiastu Satriadi, Komang Ryan Krisna; Dewi, Ni wayan Yulianita
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.v11i3.26763

Abstract

 This study aimed to determine how was the implementation of kinship principle in the internal control system of credit provision in Swastiastu Credit Cooperative. Swastiastu Credit Cooperative is a type of savings and loan cooperative that has good potential and performance so that in 2019, Swastiastu Credit Cooperative is one of the cooperatives based on representing the province of Bali and already has cooperative branches in each region. This study applied qualitative methods. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Swastiastu Credit Cooperative and the informants of this study are from the management of the Swastiastu Credit Cooperative. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that the application of the principle of kinship as a system of internal control of granting credit remains based on the law. However, in its application, the principle of kinship applies to the making of initial agreements for loan applications and monitoring and coaching in repaying loans. With the application of the principle of kinship can minimize the amount of bad credit in the Singaraja Swastiastu Credit Cooperative
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Financial Analysis (Studi Kasus PT. Indika Energy Tbk Tahun 2014 – 2019) Prasetyo, Wahyu Heri
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.v12i1.28155

Abstract

Financial analysis is a method that can be used to determine the financial performance of a company. The results of the analysis can be used by interested parties to make business decisions. So the purpose of this study is to find out about the financial performance of the company PT Indika Energy Tbk from the period 2014 to 2019. In this study, researchers used the Financial Ratio Analysis method. This type of research in this study uses a case study research type. To collect data, researchers used secondary data collection methods. The data is taken from the Indonesia Stock Exchange Website and Indika Energy's official website. The results showed that the company's financial condition was not good. The profitability ratio shows that for three years it has been minus. Even the company's debt is higher than the company's capital. The company's cash ratio also shows a number below 1, which means that the company's liquidity ratio is in an unsafe condition. In such conditions the company must be careful in managing debt.

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