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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 KEBUTUHAN AUDIT EKSTERNAL (Studi Empiris Pada Koperasi Se-Kota Singaraja) ., Gusti Ayu Putu Astiti; ., Dr. Edy Sujana,SE,Msi,AK; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9589

Abstract

Penelitian ini bertujuan untuk mengetahui bukti pentingnya penggunaan audit eksternal di Koperasi Se-Kota Singaraja. Penelitian ini dilakukan dengan metode kualitatif deskriptif dengan penekanan utama pada penelitian sumber, mengungkapkan fakta (menguraikan data dengan mendeskripsikan data yang diperoleh dari penelitian, baik data primer maupun data skunder). Data primer berupa hasil wawancara dan data sekunder berupa kuesioner. Data dikumpulkan melalui kuesioner, wawancara mendalam, dan studi pustaka yang selanjutnya dilakukan analisis data dengan model analisis interaktif melalui tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa koperasi perlu melakukan pemeriksaan laporan keuangan yang dilakukan oleh akuntan publik (audit eksternal) untuk peningkatan efisiensi, pengelolaan yang bersifat terbuka, dan melindungi pihak yang berkepentingan. Hasil laporan audit memiliki keabsahan hukum, karena telah melakukan proses pembuktian dari hasil pemeriksaan dengan memberikan laporan pendapat yang di terbitkan oleh auditor yang independen dengan memiliki kekuatan hukum yang kuat. Kebutuhan audit yang independen disebabkan adanya perbedaan kepentingan antara pemakai laporan keuangan dan sebagai penghantar sinyal yang baik bagi para pemakai laporan keuangan koperasi. Berdasarkan Peraturan Pemerintah KUKM No. 20 Tahun 2015 unsur pengukuran koperasi yang akuntabel itu adalah laporan keuangan diaudit oleh Akuntan Publik dengan opini wajar tanpa catatan atau wajar dengan catatan tidak material. Kata Kunci : Koperasi, Laporan Keuangan, Audit Eksternal This study aimed at finding evidence of the importance of the use of external audits in the cooperatives in Singaraja town. This research was conducted through a descriptive qualitative method with the main emphasis on researching sources, revealing the fact (analyzing data by describing the data obtained from the study, both primary and secondary data). The primary data were in the forms of the results of interviews and secondary data were in the form of a questionnaire. The data were collected through questionnaires, deep interviews, and document studies, which were further analyzed through an interactive analysis model consisting of three stages, such as, (1) data reductions, (2) data displays, (3) conclusion drawings. The research results showed that the cooperatives should had audits of financial reports conducted by public accountants (external audits) to increase efficiency, open the managements, and protect the interested parties. The results of the audit reports had legal validity, as it had undergone the verification processes of the results of examination by providing opinion reports issued by independent auditors which had strong legal power. Independent audit needs were due to different interests between users of financial reports and as bearers of good signals for the users of the cooperative financial reports. Based on Government Regulation No. KUKM 20 of 2015 the accountable cooperative measurement element was financial reports audited by public accountants with a qualified opinion without any notes or qualified with immaterial notes.keyword : Cooperatives, Financial Reports, External Audits
Pengaruh Implementasi Prinsip-Prinsip Good Corporate Govermance (GCG), Budaya Organisasi, Dan Gaya Kepemimpinan Terhadap Kinerja Hotel Berbintang Di Kabupaten Buleleng ., Ni Luh Ayu Megawati; ., Putu Eka Dianita Marvilianti Dewi, S.S.T; ., Nyoman Trisna Herawati, S.E.Ak., M.Pd.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14551

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh Implementasi Prinsip-prinsip Good Corporate Governane (GCG), Budaya Organisasi, dan Gaya Kepemimpinan terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng. Teori yang mendasari penelitian ini adalah teori keagenan (Agency Theory). Populasi dalam penelitian ini adalah 13 Hotel Berbintang yang ada di Kabupaten Buleleng. Adapun teknik pengambilan sampel yang digunakan adalah purposive sampling. Sumber data dalam penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner. Skala pengukuran yang digunakan dalam kuesioner adalah skala likert. Untuk mengetahui keabsahan data, kemudian dilakukan uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas. Setelah memenuhi uji kualitas data, maka dilakukan uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinieritas, dan uji heteroskedastisitas. Pengujian hipotesis yang digunakan adalah Uji t dan koefisien daterminasi. Data dianalisis dengan menggunakan metode regresi linier berganda. Hasil dari penelitian ini adalah implementasi prinsip-prinsip Good Corporate Governance (GCG) berpengaruh positif terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng, Budaya Organisasi berpengaruh positif terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng, dan Gaya Kepemimpinan berpengaruh positif terhadap Kinerja Hotel Berbintang di Kabupaten Buleleng. Kata Kunci : kinerja, budaya, gaya kepemimpinan The study was conducted based on Agency theory in order to discover the effect of implementing Good Corporate Governance (GCG) principles, organization culture, and leadership styles on the star hotel performances in Buleleng regency. The population involved in the study consisted of 13 star hotels located in Buleleng regency, from which the samples were selected based on purposive sampling technique. The data were collected from a primary source by using questionnaires measured based on Likert Scale. In order to keep the data valid, data quality was tested by involving validity and reliability testing, then followed by classical assumption test which consisted of normality testing, multicolinierity testing, and heteroscedasticity testing. The hypothesis was tested based on t test and determination coefficient. The data were analyzed by using multiple linear regression. The results of the study indicated that implementation of Good Corporate Governance (GCG) principles had a positive effect on the star hotel performances in Buleleng regency, organization culture had a positive effect on the star hotel performances in Buleleng regency, and leadership styles had a positive effect on the star hotel performances in Buleleng regency. keyword : performance, culture, leadership styles
PENGARUH KEMAMPUAN BERKOMUNIKASI INTERPERSONAL DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN (Studi Kasus Pada Dinas Pendidikan Pemuda dan Olahraga Kabupaten Buleleng) Andriani, Komang Ari; Marvilianti Dewi, Putu Eka Dianita; Julianto, Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20554

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kemampuan berkomunikasi interpersonal dan penggunaan sistem informasi akuntansi terhadap kinerja karyawan. Penelitian ini dilakukan pada Dinas Pendidikan Pemuda dan Olahraga Kabupaten Buleleng. Penelitian ini termasuk dalam penelitian kuantitatif. Pada penelitian ini populasi yang digunakan adalah seluruh Karyawan Dinas Pendidikan Pemuda dan Olahraga Kabupaten Buleleng sejumlah 210 orang Karyawan. Sampel dalam penelitian ini menggunakan purposive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Sampel dalam penelitian ini adalah Karyawan Dinas Pendidikan Pemuda dan Olahraga Kabupaten Buleleng di Bidang Keuangan dan Staf Umum sejumlah 50 orang Karyawan. Metode pengumpulan data dengan menggunakan kuesioner yang dibagikan kepada responden. Skala pengukuran data dengan skala likert. Data dianalisis dengan menggunakan analisis regresi berganda dengan bantuan program SPSS versi 24.00. Hasil penelitian menunjukkan bahwa: (1) kemampuan berkomunikasi interpersonall berpengaruh positif dan signifikan terhadap kinerja karyawan, (2) Penggunaan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja karyawan.
Identifikasi Serta Rancangan Penerapan Standar Akuntansi Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada Usaha Kecil Dan Menengah (UKM) (Studi Kasus Pada Konveksi Erlin) ., Suratman Harudian Putra; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 5, No 2 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v5i2.8105

Abstract

Tujuan dari penelitian ini untuk mengetahui bagamaimana pencatatan dan penyusunan laporan keuangan UKM, mengetahui kendala yang dihadapi dalam penyusunan laporan keuangan, serta merancangan Laporan keuangan pada Konveksi Erlin yang sesuai dengan SAK ETAP. Penelitian ini merupakan penelitian kuantitatif deskriptif dan pengambilan data dilakukan dengan wawancara kepada pengelola UKMserta dokumentasi. Penelitian ini melalui 4 tahapan, yakni: 1)pengumpulan data, 2)reduksi data, 3) penyajian data, serta 4) analisis data dan penarikan simpulan. Hasilpenelitianmenunjukkan bahwa UKM mengalami kendala dalam penyusunan laporan keuangan yang disebabkan oleh tidak tersedianya SDM yang memiliki kemampuan dalam bidang akuntansi.Hasil penyusunan laporan keuangan berdasarkan SAK ETAP berupa neraca, laporan rugi laba, dan laporan perubahan modal.Kata Kunci : Laporan Keuangan, UKM, SAK ETAP The purpose of this study to find out how the registration and preparation of financial statements of SMEs, know the obstacles encountered in the preparation of financial statements, as well as designing Erlin Convection The financial statements in accordance with accounting standards without public accountability SAK ETAP. This research is descriptive quantitative and data collection is done with interviews to the managers of SMEsand documentation. This research through four stages, namely: 1) data collection, 2) data reduction, 3) data display, and 4) analysis data and drawing conclusions. The results showed that SMEs have constraints in the preparation of financial statements caused by the unavailability of capable human resources in the field of accounting. The results of the preparation of financial statements in accordance SAK ETAP form of balance sheet, income statement, and statement of changes in capital.keyword : Financial statement, SMEs, SAK ETAP
Pengaruh Faktor Psikologis Dan Kualitas Informasi Terhadap Keputusan Melakukan Pinjaman Online Melalui Peer-To-Peer Lending Di Masa Pandemi Covid-19 (Studi Kasus Pada Mahasiswa Angkatan 2017 Universitas Pendidikan Ganesha) Dwiyanti, Erina; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34773

Abstract

The purpose of this research was to determine the partially effect of psychological factors, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic. This research uses quantitative methods. This research is a correlational study which aims to determine whether there is a relationship between the variables involved in an object or subject under study. The sampling technique was carried out by using proportional purposive sampling. Data obtained through questionnaires distributed via google form to 340 respondents with the criteria of Ganesha University of Education active students who borrow through peer-to-peer lending and earn income regularly every month. The data obtained were then tested and analyzed using the data quality test method, classical assumption test, and multiple linear regression test. The results showed that all independent variables, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information partially had a positive and significant effect on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic.
Pengaruh Persepsi Dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mengikuti “Kampus Merdeka” Dengan Pemahaman Akuntansi Sebagai Variabel Intervening Simatupang, Elizabeth; Indrawati Yuhertiana, Indrawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34700

Abstract

This study aims to examine the effect of perceptions and motivation of accounting students on their interest in participating in an “independent campus” with an understanding of accounting as an intervening variable. The sample used in this study amounted to 55 accounting students class 2017-2018 who have participated in an independent campus. The data used in this study are primary data obtained through direct distribution of questionnaires to accounting students. The data analysis technique in this study used SmartPLS 2.0 for windows. The results in this study indicate that student perceptions, motivation is a significant influence on student interest in joining an independent campus with an understanding of accounting. 
Analisis Perbandingan Trading Volume Activity Dan Abnormal Return Saham Idx30 Sebelum Dan Sesudah Pengumuman Covid-19 Sebagai Pandemi Oleh World Health Organization Permata Sari, Putu Elfira; Dewi, Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34972

Abstract

Capital market conditions are affected by the events that happen around them. One of the events that could affect the capital market condiitons is the announcement of Covid-19 as a pandemic by the World Health Organization. The purpose of this research is to find out whether there is significant difference of Trading Volume Activity and abnormal return for the companies listed on the IDX30 Index before and after the announcement of Covid-19 as a pandemic by the World Health Organization. This research is a quantitative research based on event study with 11 days event window which consist of 5 days before, event day, and 5 days after the events. This research used secondary data that was acquired from the official website of Bursa Efek Indonesia and yahoo finance. The result shows that there is no difference in Trading Volume Activity before and after the announcement of  Covid-19, meanwhile, in abnormal return, there is a difference between before and after the announcement of  Covid-19.
Pengaruh Program Relawan Pajak, Pelatihan Pajak dan Pemahaman Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Pada Mahasiswa Fakultas Ekonomi Se-Bali) Putri Artini, Ni Made Ayu Sri; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34598

Abstract

This research aims to examine the tax volunteer program, tax training and understanding of students' interest in a career in taxation among students of economic faculties in Bali. This research uses a quantitative approach with survey research methods. The sampling technique was purposive sampling, with a sample size of 185. The data sources were primary data using a questionnaire distributed online via Google forms and secondary data in the form of the number of students from the faculty of economics during the 2019/2020 academic year and the number of tax consultants. The data obtained were then analyzed using multiple linear regression analysis with the help of the SPSS program. The results of this study reveal that (1) The tax volunteer program has a positive and significant effect on student interest in a career in taxation, (2) Tax training has a positive and significant effect on student interest in a career in taxation, (3) Understanding has a positive and significant effect on interest. students have a career in taxation.  
Mengungkap Kebijakan Perpajakan Dalam Pandemi Covid-19 Terhadap Wajib Pajak (Studi Kasus di KPP Pratama Singaraja) mahandika, eka putra; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35342

Abstract

This study aims to determine the responses of taxpayers regarding tax policies in the conditions of the Covid-19 pandemic, the effectiveness and efficiency of implementing tax policies, and the impact that is given by the implementation of tax policies in the conditions of the Covid-19 pandemic. This research was conducted using a qualitative descriptive method, where the researcher will make direct observations in the field and collect data that will be analyzed based on the observations and knowledge of the researcher. This research was conducted on individual taxpayers, corporate taxpayers and UMKM taxpayers who are registered at KPP Pratama Singaraja. Sources of data in this study consist of primary data and secondary data. Methods of data collection in this study using the method of observation, interviews, and documentation. This study used data analysis consisting of data reduction, data presentation, and data analysis and conclusion drawing.The results of the study state that the tax relaxation policy received a positive response from taxpayers by utilizing the relaxation because many taxpayers experienced a decrease in income, so they were unable to pay taxes. The implementation of the tax relaxation policy can be said to have been effective and efficient because according to the taxpayer the policy is very helpful in reducing the burden on the taxpayer. This tax relaxation policy certainly has an impact on the country's economy where when taxpayers take advantage of incentives it will be able to increase people's purchasing power which can indirectly help maintain the stability of the country's economy.   
Pengaruh Pemahaman Teknologi Informasi, Pendapatan, dan Biaya Terhadap Penggunaan Platform Marketplace Shopee (Studi Pada Pelaku UMKM di Kabupaten Buleleng) Kaswarina, Ni Ketut Nadia; Adiputra, Made Pradana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34446

Abstract

This study aims to determine the effect of information technology knowledge, income, and costs of the Shopee marketplace platform. This study is quantitative study with 156 respondents of micro SMEs in Buleleng Regency who use Shopee for online sales. The data obtained by distributing questionnaires using the Google Form service. The criteria for the selected samples were using the purposive sampling technique then calculated by the Slovin formula. The data of this study are the form of respondents’ answers as the primary data then processed using SPSS version 20. The results achieved the goals of this study in which the information technology knowledge, income, and costs have positives and significant effects on the use of the Shopee marketplace platform. 

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