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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 Literasi Keuangan, Pendapatan Serta Locus Of Control, Terhadap Keputusan Investasi Pada Karyawan PT. PLN (Persero) Up3 Bali Utara Singaraja Megayanti, Riska Diah; 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.v12i3.34992

Abstract

This study aims to determine the effect of financial literacy, income, and locus of control on the investment decisions of employees of PT. PLN UP3 North Bali Singaraja. This research is a type of quantitative research with a total of 110 respondents. Data obtained by distributing questionnaires using google form media. The sample was selected using criteria with purposive sampling technique. The data used are primary data in the form of respondents' answers and processed using SPSS version 20. The results of this study indicate that financial literacy has a positive and significant effect on investment decisions of employees of PT PLN UP3 Bali Utara Singaraja, income has a positive and significant effect on investment decisions of employees of PT. PLN UP3 Bali Utara Singaraja, and locus of control have a positive and significant effect on employee investment decisions at PT PLN UP3 Bali Utara Singaraja. 
Efektivitas Penggunaan Aplikasi Lamikro pada Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah (UMKM) di Kecamatan Buleleng Widya, Shara; 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.v12i3.34448

Abstract

This study aimed to measure the use of Lamikro application in the financial management of MSME (Micro Small and Medium Enterprises) in Buleleng District and the interest of MSME players in using Lamikro application. This study used mixed methods. The population of this study was 153 MSME players in Buleleng District who already have IUMK (micro and small enterprise license). The technique of determining the sample was the purposive sampling technique. Methods of data collection were done through questionnaires, observation, and interviews. The effectiveness of using Lamikro application was based on indicators of data security, speed (time), accuracy, variety of reports, relevance, accuracy, information quality, data independence, data standardization, and data integration using descriptive statistical analysis of frequency measures. Meanwhile, the interest of MSME players in using this application was obtained through interviews with several MSME players. The results showed that the use of Lamikro application in MSME financial management in Buleleng District has been effective in producing financial reports according to the needs of MSME players and most of them had an interest in using Lamikro application. 
Pengaruh Locus Of Control, Integrity, Equity Sensitivity Dan Budaya Etis Organisasi Terhadap Perilaku Etis Mahasiswa Akuntansi Sugiarta, Putu Agus; Werastuti, Desak Nyoman Sri
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.v12i3.35168

Abstract

 This research aims to identify and obtain empirical evidence of the influence of locus of control, integrity, equity sensitivity, and organizational ethical culture of accounting student behavior. The type of this research is quantitative research with a design survey. This research was conducted on accounting students in Ganesha University of Education year 2020/2021 and also a sample count of 298 accounting students. Technique sample taken by purposive sampling. The data used in this research are types premier data taken from respondents through spreading the questionnaire on the google form.Data analysis uses software SPSS 21 Version for Windows to analyze the influence of independent variables on a dependent variable. From the result of the research analysis, it is obtained that locus of control, integrity, and equity sensitivity have a possitive influence ethical behavior than the ethical culture of an organization does no affect ethical behavior 
Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019 Widyastuti, Pricilla Febryanti; Aini, Nur
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.v12i3.37828

Abstract

The purpose of this research is to analyze and test the effect of CAR, NPL, LDR on bank profitability (ROA). The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019 which amounted to 128 companies. The sampling method used in this research is using the census technique, that is, all companies can be used as samples or can be said to be full samples. The data analysis method used in this research is multiple linear regression analysis. The results of this study reveal that CAR and LDR have no effect on bank profitability (ROA), while NPL has a significant negative effect on bank profitability (ROA).
Pengaruh Kesadaran Wajib Pajak Dan Pemahaman Wajib Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Pada Kpp Pratama Surabaya Karang Pilang Permana, Febiani Tevia; Susilowati, Endah
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.v12i3.34885

Abstract

 The purposes of this research are to analyze the influence awareness of paying taxes and taxpayer understanding to tax income, directly or indirectly, by taxpayer compliance as an intervening variable. The population in this research were individual taxpayers in pratama tax service office Surabaya Karang Pilang. The sampling method used in this research is simple random sampling that obtained 100 research respondents. The data analysis technique used in this research is Structural Equation Modeling (SEM) with WarpPLS 6.0 as the software. The results showed that : (1) taxpayer awareness has a positive effect on taxpayer compliance, (2) taxpayer understanding has a positive effect on taxpayer compliance, (3) taxpayer awareness has a positive effect on tax income, (4) taxpayer understanding has a positive effect on tax income, (5) taxpayer compliance has a positive effect on tax income, (6) taxpayer compliance capable as an intervening variable taxpayer awareness to tax income, (7) taxpayer compliance capable as an intervening variable taxpayer understanding to tax income 
Pengaruh Pendapatan Asli Daerah, Ukuran Pemerintah Daerah, Opini Audit Terhadap Internet Financial Reporting Pemerintah Kota/Kabupaten Jawa Timur Moehardiono, Irna Amelia; Yuliati, Anik
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.v12i3.34453

Abstract

This research aims to identify and examine the influence of local government revenue, size of local government, and audit opinion to local government Internet Financial Reporting. This research uses quantitative analysis techniques using secondary data retreived from local government financial reports in official website of the regency/city in East Java Province 2015-2019. Population used in this research were 38 city / district governments in East Java Province. Purposive sampling was used to collect sample data and obtained a sample of 23 districts/cities. This research used panel data regression analysis with software Eviews 9 to test three hypotheses. The results showed  that local revenue, size of local government, and audit opinion had a simultaneous effect on local government Internet Financial Reporting practices. The partial test results showed that audit opinion affected Internet Financial Reporting of the local government. Meanwhile, local government revenue and size of local government does not affected Internet Financial Reporting.
Pengaruh Kualitas Layanan, Prosedur Kredit Dan Promosi Terhadap Keputusan Umkm Melakukan Pinjaman Kredit Pada Lembaga Keuangan Bukan Bank (LKBB) Di Kecamatan Buleleng Cahyadi, Made Andre; Diatmika, I Putu Gede
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.v12i3.35159

Abstract

This study aims to determine the effect of service quality, credit procedures and promotions on the decision of Mikro Small and Medium Enterprises to make credit loans to non-bank financial institutions in Buleleng sub-district. This research is a quantitative research. The population in this study were formal Mikro Small and Medium Enterprises actors in Buleleng District who were registered at the Department of Industry, Trade, Cooperatives and Mikro Small and Medium Enterprises in Buleleng Regency as many as 115 Mikro Small and Medium Enterprises. The number of samples used in this study was 53 samples using the Slovin formula and the sampling technique used was random sampling. The data used in this study are primary data obtained from distributing questionnaires. Data analysis used multiple linear regression analysis. The results of this study indicate that (1) service quality has a positive and significant effect on the decision to take credit, (2) credit procedures have a positive and significant effect on the decision to take credit, (3) promotion has a positive and significant effect on the decision to take credit.  
Pengaruh Opini Audit, Belanja Modal, Pendapatan Asli Daerah, dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Kabupaten/Kota di Provinsi Bali Tahun 2015-2019 Suandani, Kadek Peni; Astawa, Gede Putu Banu
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.v12i3.34529

Abstract

This study aims to determine the effect of audit opinion, capital expenditure, local revenue and balance funds on financial performance. This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in regencies / cities in Bali Province. The population in this study were all districts / cities in Bali Province with 8 districts and 1 municipality. The Budget Realization Report that will be studied is in 2015-2019 or for five years, so that the total population in this study is 45 reports. The sample was taken using the total sampling method, in order to obtain a sample of 45. The data of this study were collected using the documentation method which was then processed by multiple linear regression analysis with the help of SPSS.The results of the study state that audit opinion, capital expenditures, local revenue, general allocation funds, and special allocation funds have a positive effect on government financial performance.
Analisis Efektivitas Kebijakan Pemerintah Daerah Kabupaten Buleleng Terkait Pemungutan PBB-P2 Pada Masa Pandemi COVID-19 Pradiska, Komang Intan; Prayudi, Made Aristia
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.v12i3.35202

Abstract

This research aims to find out 1) Forms of Application of Local Government Policies in Buleleng Regency related to the rural and urban property taxes collection, 2) Obstacles faced by Buleleng Regency Government in implementing Buleleng Regency Government Policies Related to Collecting The rural and urban property taxes, 3) Effectiveness of Buleleng Regency Local Government Policies Regarding The rural and urban property taxes Collection during the COVID-19 Pandemic.This researh used descriptive qualitative method. Data collection is done through the method of documentation techniques, interviews and literature studies. The data is then analyzed using data reduction, data presentation to drawing conclusions based on the specified theory. The results of the study show 1) The form of implementation of this policy is the abolition of The rural and urban property taxes administrative sanctions in 2020 and before. 2) Obstacles in implementing the policy, namely the declining ability of the public to pay, the apathy of the community in paying taxes. and Lack of dissemination of information regarding the Policy. 3) The policy is very effective in increasing The rural and urban property taxes revenue.  
Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan Wulandari, Bayu; Glenardy, Glenardy; Romi, Michael; Ricky, Ricky
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38827

Abstract

This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood    CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted       on I banking company I, which is BCA bankI with a population I research I more than I 180 I             (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After             carrying out various considerations, this research took a sample of 80 people from various             audit divisions. The method which is used in this research I is theI-analysis of the multiple      linear regression method. The dependent variable I is Fraud Prevention, while the             independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good       Corporate Governance. The results of this research show that the majority of the Audit’s        QualityI has a significant positive effect on fraud prevention measures, while I for Internal   Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud             prevention.       

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