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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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PENILAIAN EFEKTIVITAS KINERJA LPD DESA PAKRAMAN DEPEHA BERDASARKAN METODE PERFORMANCE PRISM Ni Kt Novy Andryani .; I Gusti Ayu Purnamawati, S.E. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6463

Abstract

Penelitian ini bertujuan untuk mengetahui pengukuran kinerja pada LPD Desa Pakraman Depeha menggunakan metode Performance Prism. Pemilihan metode didasarkan atas keunggulan metode Performance Prism dan konsep pengelolaan LPD Desa Pakraman Depeha, yaitu Catur Purusa Artha. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kualitatif dan kuantitatif. Teknik pengumpulan data berupa wawancara, observasi, kuesioner, dan studi dokumentasi. Pemilihan sampel disesuaikan dengan karakteristik masing-masing stakeholder yang berbeda. Teknik analisis data yang digunakan adalah teknik analisis data kualitatif, yaitu wawancara untuk menganalisis stakeholder dan key performance indicator (KPI), dan penggunaan teknik kuantitatif Analytical Hierarchy Process untuk menentukan bobot, Objective Matrix untuk memberi skor, dan Traffic Light System untuk mengelompokkan dalam warna. Hasil penelitian menunjukan bahwa stakeholder kunci LPD Desa Pakraman Depeha adalah pelanggan, karyawan, serta pemerintah desa dan masyarakat sekitar. Sistem pengukuran kinerja memuat 21 KPI, yang terdiri dari 6 KPI Pelanggan, 9 KPI Karyawan, dan 6 KPI Pemerintah Desa dan Masyarakat Sekitar. Implementasi sistem pengukuran kinerja kemudian diberikan skor dengan metode Objective Matrix sehingga menunjukkan bahwa nilai current performance indicator LPD Desa Pakraman Depeha adalah 7,955. Berdasarkan Traffic Light System dapat diketahui bahwa terdapat delapan KPI berkategori Kuning. Hal ini berarti kinerja LPD Desa Pakraman Depeha sudah mendekati target yang ditetapkan namun belum mampu mencapainya.Kata Kunci : performance prism, analytical hierarchy process, objective matrix, traffic light system The study was conducted in order to find out the evaluation of the performance effectivity of the Rural Credit Institution in Depeha village based on Prism Performance method. The choice of the method was made based on the excellence of the Prism Performance method and the concept of Rural Credit Instituion management in Depeha village, that was Catur Purusa Artha. The study utilized a descriptive design with qualitative as well as quantitative approaches. The data were collected by using questionnaires, interview, observation and documentation. The selectetion of the samples was made in appropriate with the different stakeholder’s characteristics. Data analysis was conducted based on the analysis of qualitative technique, that was interview used to analyze Stakeholders and Key Performance Indicator (KPI), and the use of quantitative technique in the Analytical Hierarchy Process to determine the weight, Objective Matrix to give scores (scoring), and Traffic Light System to group in terms of colours. The results of the study indicated that stakeholder was the key point of the Rural Credit Instituion in Depeha local village, which consisted of the customers, employees, and local village government, as well as villagers surrounding it. Theperformance measurement system involved 21 KPIs, consisted of 6 customer’s KPI, 9 employee’s KPI, and 6 Local village government and the surrounding villagers’s KPI. The implementation of the Performance Measurement System was conducted by giving scores by using Objective Matrix method to achieve the scores of current performance indicator of the Rural Credit Instituion in Depeha village was about 7.955. Based on the Traffic Light System there were eight KPIs got yellow category. It means performance effectivity of the Rural Credit Institution in Depeha village was approached to the target but not reach the target yet.keyword : performance prism, analytical hierarchy process, objective matrix, traffic light system
MENGUNGKAP AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Pakraman Tabola, Kecamatan Sidemen, Kabupaten Karangasem) Kadek Lia Lestari .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Nyoman Trisna Herawati, SE.AK,M.Pd. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6464

Abstract

Desa pakraman merupakan salah satu organisasi sektor publik yang bersifat tradisional dan ke agamaan di Bali. Pengelolaan keuangan desa pakraman harus dikelola secara transparan, akuntabel, rasional dan partisipatif. Dengan menerapkan sistem ngayah (pengabdian secara tulus ikhlas) dan sistem akuntansi yang sederhana, Prajuru Desa Pakraman Tabola mampu menerapkan sistem pengelolaan keuangan yang akuntabel. Latar belakang inilah yang menjadikan pengelolaan keuangan di Desa Pakraman Tabola menarik untuk dikaji untuk mengetahui :1) proses pengelolaan keuangan serta pihak-pihak yang terlibat di Desa Pakraman Tabola dan 2) akuntabilitas dalam pengelolaan keuangan Desa Pakraman Tabola. Penelitian ini merupakan jenis penelitian kualitatif yang menekankan pada deskripsi serta interpretasi perilaku manusia. Data diperoleh dengan teknik wawancara mendalam, observasi, dan studi dokumentasi sehingga data diolah dengan tiga tahapan utama: 1) reduksi data, 2) penyajian data, dan 3) menarik kesimpulan berdasarkan teori yang sudah ditentukan Hasil penelitian ini menunjukkan bahwa : 1) Proses pengelolaan keuangan di Desa Pakraman Tabola di bagi menjadi tiga bagian utama, yaitu tahap penerimaan kas yang melibatkan beberapa pihak luar diluar pengurus desa pakraman, tahap pengeluaran kas untuk membayai semua kegiatan di desa pakraman yang juga melibatkan beberapa pihak diluar pengurus desa pakraman, dan tahap pertanggung jawaban yang melalui mekanisme perwakilan dimana hanya melalui krama desa pakraman yang berkududukan sebagai keliang banjar yang ada dilingkungan Desa Pakraman Tabola. 2) Dalam membentuk akuntabilitas pengelolaan keuangan yang disajikan, segenap Prajuru Desa Pakraman Tabola memegang teguh Hukum Karma Phala sebagai nilai-nilai agama Hindu serta menjunjung tinggi modal sosial berupa kepercayaan dari Krama Desa Pakraman. Kata Kunci : Desa Pakraman, pengelolaan keuangan, akuntabilitas A traditional village ‘Desa Pakraman’ is public organizational sector which is traditional and religious in nature in Bali. Its finance should be transparently, rationally, and participatively managed. By implementing the system of ngayah (sincere devotion) and the simple accounting system, the leaders of the Tabola Traditional Village could manage the village’s finance accountably. It is such a background which made the finance managed by the Tabola Traditional Village interesting to be investigated in order to identify 1) the process of the financial management and those who were involved in the traditional village, and 2) the accountability of the village’s financial management. This present study is a qualitative one which emphasizes the description and interpretation of human behavior. The data were obtained using the in-depth interview, observational and documentary study techniques. The data were processed through three stages; they are 1) data reduction, 2) data display, and 3) conclusion drawing based on the theories already determined. The result of the study shows that 1) the process of the financial management of the Tabola Traditional Village could be divided into three main parts; they are the stage in which the cash was received involving the external parties that were not the traditional village’s leaders, the stage in which the cash was spent on all the activities performed by the traditional village, and the stage in which responsibility was provided through the representative mechanism involving only those whom were appointed the heads of the banjars (a banjar is a neighborhood under the traditional village) under the Tabola Traditional Village. 2) When formulating the accountability of the financial management presented, the leaders of the traditional village strongly referred to the Kharma Law as the Hindu values which highly appreciates the social capital in the form of the trust given by the villagers. keyword : Traditional Village, financial management, accountability
PENGARUH MODAL SENDIRI, JUMLAH ASET, JUMLAH ANGGOTA DAN JUMLAH PENGURUS KOPERASI TERHADAP SISA HASIL USAHA PADA KOPERASI SIMPAN PINJAM DI KABUPATEN BULELENG TAHUN 2010-2014 Luh Elsa Chandra .; Gede Adi Yuniarta, SE.AK .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6465

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, jumlah aset, jumlah anggota dan jumlah pengurus koperasi terhadap Sisa Hasil Usaha Koperasi Simpan Pinjam di Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 12 koperasi. Penelitian ini menggunakan pendekatan Kuantitatif. Jenis data yang digunakan adalah data sekunder. Metode pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis data menggunakan analisis regresi berganda yang diolah dengan menggunakan program SPSS 18.0 for Windows. Hasil penelitian menunjukkan bahwa (1) modal sendiri berpengaruh positif dan tidak signifikan terhadap Sisa Hasil Usaha (2) jumlah aset berpengaruh positif dan signifikan terhadap Sisa Hasil Usaha (3) jumlah anggota berpengaruh positif dan signifikan terhadap Sisa Hasil Usaha (4) jumlah pengurus koperasi berpengaruh positif dan signifikan terhadap Sisa Hasil Usaha (5) modal sendiri, jumlah aset, jumlah anggota dan jumlah pengurus koperasi secara simultan berpengaruh signifikan terhadap Sisa Hasil UsahaKata Kunci : Sisa Hasil Usaha, Modal Sendiri, Jumlah Aset, Jumlah Anggota, Jumlah Pengurus Koperasi This study is intended to identify the impact of own capital, total assets, total members and total managerial staff of cooperatives on the net income of the Credit Union in Buleleng Regency. The samples were determined using the purposive sampling technique, and totaled 12 cooperatives. This study is a quantitative study. The secondary data were used and were collected using the documentary method. The data were analyzed using the multiple regression analysis and SPSS program 18.0 for Windows. The result of the study shows that (1) own capital positively but insignificant affected on the net income; (2) the total assets positively and significant affected on the net income; (3) the total members positively and significantly affected on the net income; (4) the total managerial staff of the cooperatives positively and significant affected on the net income; and (5) the own capital, the total assets, the total members and the total managerial staff of the cooperatives simultaneously significant contributed to the net income.keyword : Net Income, Own Capital, Total Assets, Total Members, Total Managerial Staff of Cooperative
PENGARUH UKURAN PEMERINTAH DAERAH (LOCAL GOVERNMENT SIZE), OPINI AUDIT, DAN RASIO KEMANDIRIAN KEUANGAN DAERAH TERHADAP IMPLEMENTASI INTERNET FINANCIAL LOCAL GOVERNMENT REPORTING (IFLGR) DI INDONESIA (STUDI EMPIRIS PADA PEMERINTAH DAERAH KABUPATEN/KOTA DI INDONESIA) Luh Putu Eka Prastyanti .; Ni Luh Gede Erni Sulindawati, SE. Ak,M .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6466

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Pemerintah Daerah, Opini Audit, dan Rasio Kemandirian Keuangan Daerah terhadap Implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Penelitian ini meneliti transparansi mengenai pelaporan keuangan pada website Pemerintah Daerah. Populasi dalam penelitian ini adalah seluruh Pemerintah Kabupaten/Kota di Indonesia. Sampel dipilih dengan menggunakan teknik purposive judgement sampling, sehingga diperoleh sampel sebesar 262 Pemerintah Daerah. Penelitian ini merupakan penelitian Kuantitatif dengan menggunakan data sekunder. Metode analisis yang digunakan dalam pengujian hipotesis dalam penelitian ini adalah analisis regresi logistik. Data dianalisis dengan menggunakan software SPSS versi 23. Hasil penelitian ini menunjukkan bahwa secara parsial, variabel Ukuran Pemerintah Daerah, dan Rasio Kemandirian Keuangan Daerah memiliki pengaruh positif signifikan terhadap implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Sedangkan, variabel Opini Audit tidak memiliki pengaruh positif signifikan terhadap implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia. Hasil penelitian secara simultan menunjukkan bahwa ukuran pemerintah daerah, opini audit, dan rasio kemandirian keuangan daerah berpengaruh signifikan terhadap Implementasi Internet Financial Local Government Reporting (IFLGR) di Indonesia.Kata Kunci : Transparansi, Ukuran Pemerintah Daerah, Opini Audit, Rasio Kemandirian Keuangan Daerah, Implementasi Internet Financial Local Government Reporting This study was intended to find out the effect of Local Government Size, Audit Opinion, and the Ratio of the local Financial Independence on the implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. This study explored the transparence of the financial reporting exposed on the website of the local governments. The population of this study included all the Regency/City Governments in Indonesia. The samples were chosen using the purposive judgement sampling technique through which 262 of Local Governments were obtained as the samples. This study utilized a quantitative research method which used the secondary data. The method analysis used to test the hypothesis in this study was a logistic regression. The data were analyzed by using SPSS software version 23. The result of the study indicated that partially, Local Government Size and the Ratio of the Local Financial Independence had a significant positive effect towards implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. However, the variable of the Audit Opinion had no significant positive effect on the implementation of the Internet Financial Local Government Reporting (IFLGR) in Indonesia. Simultaneously, Local Government Size, Audit Opinion, and Ratio of Local Financial Independence had a significant effect on the implementation of Internet Financial Local Government Reporting (IFLGR) in Indonesia.keyword : Transparence, Local Government Size, Audit Opinion, Ratio of the Local Financial Independence, Implementation of the Internet Financial Local Government Reporting (IFLGR)
PENGARUH IMPLEMENTASI PERFORMANCE BASED BUDGETING TERHADAP AKUNTABILITAS KINERJA DI RUMAH SAKIT UMUM DAERAH (RSUD) KABUPATEN BULELENG Ni Made Wartini .; I Gusti Ayu Purnamawati, S.E. .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6467

Abstract

Penerapan penganggaran berbasis kinerja (performance based budgeting) dalam rumah sakit sangatlah penting untuk menunjang kegiatan dan operasional organisasi. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh penerapan anggaran berbasis kinerja (perencaanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja) terhadap akuntabilitas kinerja RSUD Kabupaten Buleleng baik secara parsial maupun simultan.Penelitian ini menggunakan pendekatan kuantitatif.Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 50 orang karyawan. Pengumpulan data dilakukan dengan cara wawancara, kuesioner dan studi dokumentasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukan bahwa secara parsial 1) perencanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 2) pelaksanaan anggaran berpengaruh positif signifikan terhadap akuntabilitas kinerja, 3) pertanggungjawaban anggaran berpengaruh positif signifikan terhadap akuntabililas kinerja, 4) evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja, dan 5) secara simultan variabel perencanaan anggaran, pelaksanaan anggaran, pelaporan/pertanggungjawaban anggaran dan evaluasi kinerja berpengaruh positif signifikan terhadap akuntabilitas kinerja di RSUD Kabupaten Buleleng.Kata Kunci : Performance Based Baudgeting, Akuntabilitas Kinerja The implementation of performance based budgeting in hospital is really neccesary to support the organazition’s activities and operational. The aim of this research was to determine effects of the implementation of performance based budgeting,eitherabout partial or simultaneouseffect, (budget planning, budget processing, reporting/budget accounting, and performance evaluation) toward the performance accountability at RSUD Kabupaten Buleleng. This study used the quantative approach. Samples of this study were determined by using purposive sampling technique with a number of samples of 50 employees. Data were collected by interviewing, quisionnare, and documentation study and were analyzed by using a multiple linear regreesion analysis on SPSS 19.0 for Windows program. The results of this study showed that partially 1) the planning budget positively impact the performance accountability 2) Budget processing has the significant positive impact on the performance accountability, 3) the reporting/ budget accounting has the significant positive impact on the performance accountability, and 4) performance evaluation has the significant positive impact on the performance accountability, and 5) Simultaneously, variables on planning budget, budgeting, reporting budget, and performance evaluation has the significant positive impact on the performance accountability at RSUD Kabupaten Buleleng.keyword : Performance Based Budgeting, Performance Accountability
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN NILAI PERUSAHAAN TERHADAP KEBERLANJUTAN USAHA (GOING CONCERN) PERUSAHAAN PERBANKAN (Studi Kasus pada Bank yang Listing di Bursa Efek Indonesia Periode 2009-2013) Ni Nyoman Yudari .; NI KADEK SINARWATI, SE., M.Si.Ak. .; Dr. Edy Sujana,SE,Msi,AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6468

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility (CSR) dan nilai perusahaan terhadap keberlanjutan usaha (going concern) perusahaan. Penelitian ini menggunakan pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 10 perusahaan perbankan yang listing di BEI periode 2009-2013. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan secara tidak langsung, yaitu melalui perantara atau media internet dengan metode studi dokumen. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan menggunakan program SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa (1) Corporate Social Responsibility (CSR) berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan, (2) nilai perusahaan berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan, (3) Corporate Social Responsibility (CSR) dan nilai perusahaan secara simultan berpengaruh positif signifikan terhadap keberlanjutan usaha (going concern) perusahaan.Kata Kunci : Corporate Social Responsibility (CSR), nilai perusahaan, keberlanjutan usaha (going concern) This research’s objective is to know the effect of Corporate Social Responsibility (CSR) and corporate value on the going concern of corporate. This research was using quantitative approach. The technique removal of sample that was used purposive sampling with 10 samples of bank that listing at Bursa Efek Indonesia (BEI) in 2009-2013. The kind of data that used in this research is secondary data. Data collection was done at second hand that was by mediator or from internet with study document. The technique of data analysis was used multiple linier regression analysis that was processed by SPSS 19.0 for Windows program. The result of this research is showing that (1) Corporate Social Responsibility (CSR) influential significant positive on the going concern of corporate, (2) corporate value influential significant positive on the going concern of corporate, (3) Corporate Social Responsibility (CSR) and corporate value in a simultaneous influential significant positive on the going concern of corporate.keyword : Corporate Social Responsibility (CSR), corporate value, going concern
ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE CAPITAL, ASSET, EARNING DAN LIQUIDITY (CAEL) PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN PUPUAN, KABUPATEN TABANAN Ni Made Ayu Pradnya Dewi .; Gede Adi Yuniarta, SE.AK .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6469

Abstract

Penelitian ini bertujuan untuk mengetahui kondisi kinerja keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Pupuan, Kabupaten Tabanan periode 2012-2014 dengan menggunakan metode capital, asset, earning dan liquidity (CAEL) berdasarkan SK BPD Bali No. 0193.02.10.2007.2 mengenai penilaian kinerja keuangan LPD. Subjek dalam penelitian ini adalah laporan keuangan LPD Se-Kecamatan Pupuan. Objek penelitian ini adalah menganalisa laporan Laba Rugi dan Neraca LPD Se-Kecmatan Pupuan tahun 2012-2014. Jenis Penelitian ini adalah penelitian kuantitatif dengan data yang digunakan adalah laporan keuangan. Teknik pengumpulan data adalah dokumentasi. Analisis data yang digunakan analisis CAEL yang berdasarkan pada aspek permodalan, (Capital), aspek kualitas aktiva produktif (asset quality), aspek rentabilitas (Earning), dan aspek likuiditas (liquidity). Hasil penelitian ini menunjukkan bahwa: Pada tahun 2012 seluruh LPD di Kecamatan Pupuan kinerja keuangannya dari segi CAEL berpredikat sehat. Karena skor CAELnya berada pada kisaran 81-100. Pada tahun 2013, dari dua puluh LPD yang dianalisis sembilan belas LPD berpredikat sehat. Karena skor CAELnya berada pada kisaran 81-100. Sedangkan satu LPD, yaitu LPD desa adat Sai skornya 61,95 yang berada pada kisaran 51-65 sehingga berpredikat kurang sehat. Pada tahun 2014, delapan belas LPD berpredikat sehat karena skor CAELnya berada pada kisaran 81-100. Dan ada dua LPD yang berpredikat kurang sehat karena skor CAELnya berada pada kisaran 51-65. Dua LPD yang dimaksud yaitu LPD desa adat Batungsel dengan skor 64,99 dan LPD desa adat Sai dengan skor 64,29 yang memiliki skor terendah. Kata Kunci : LPD, Capital, Asset, Earning, Liquidity The study was conducted in order to find out the condition of financial performance at the Rural Credit Instituiton around Pupuan sub-district Tabanan during the period of 2012-2014 by using capital, asset, earning and liquidity (CAEL) methods based on the Bali BPD Decree No: 0193.02.10.2007.2 about the assessment of financial performance of Rural Credit Institution. The subjects of the study consisted of all financial reports of the Rural Credit Instituion around Pupuan sub-district. The object of the study was to analyze the report of the profit and loss account and the balance of the Rural Credit Institution in Tabanan sub-district during 2012-2014. The study was designed quantitatively by using financial reports as the data which were collected by using documentation. The data analysis was conducted based on CAEL methods including capital, asset, earning and liquidity methods. The results of the study indicated that during 2012 the financial performances of all the Rural Credit Institution at Pupuan sub-district in terms of CAEL was indicating “healthy” condition, since the CEAL score was on a range of 81-100. Form 20 Rural Credit Institutions being analyzed 19 of them were in “healthy” condition. While only one Rural Credit Institution in Sai local village was indicated “unhealthy” with a score 61.95 around the range of 51-65. During 2014 eighteen Rural Credit Institutions were indicating “healthy” since the score was in a range of 81-100. Only two Rural Credit Institutions were “unhealthy” because the score was in the position of 51-65. Those were Rural Credit Institution of Batungsel with a score of 64.99 and Rural Credit Institution Sai with the lowest score of 64.29. keyword : Rural Credit Institutions, Capital, Asset, Earning, Liquidity
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KOMITMEN ORGANISASI, PENERAPAN TEKNOLOGI INFORMASI TERHADAP KINERJA PEGAWAI DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Pada SKPD Dinas Di Kabupaten Buleleng) Ni Ketut Juniartini .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; I Gusti Ayu Purnamawati, S.E. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6470

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi penyusunan anggaran, komitmen organisasi, dan penerapan teknologi informasi terhadap kinerja pegawai dengan menggunakan locus of control sebagai variabel pemoderasi yang dilakukan pada SKPD dinas di Kabupaten Buleleng. Penelitian ini termasuk penelitian kuantitatif. Populasi penelitian ini adalah seluruh dinas di Kabupaten Buleleng dengan jumlah keseluruhan 15 dinas. Jumlah populasi adalah 180 orang. Sampel ditentukan dengan menggunakan metode purposive sampling, yaitu para pegawai dinas yang terlibat dalam proses penyusunan anggaran dan memahami dengan baik bagaimana kinerja dinas terkait berdasarkan anggaran yang telah disusun. Jumlah keseluruhan sampel adalah 120 orang. Metode pengumpulan data yang digunakan ialah metode survey dengan melakukan penyebaran kuesioner. Skala yang digunakan dalam penelitian ini menggunakan skala likert 5 poin. Analisis data penelitian menggunakan analisis regresi berganda dan MRA (Moderated Regression Analysis) dengan menggunakan program SPSS versi 19. Hasil penelitian ini menunjukkan bahwa secara parsial partisipasi anggaran berpengaruh signifikan terhadap kinerja pegawai sedangkan komitmen organisasi dan penerapan teknologi informasi tidak berpengaruh terhadap kinerja manajerial. Terkait dengan variabel moderasi, hasil penelitian menunjukkan bahwa locus of control memoderasi hubungan antara partisipasi anggaran, komitmen organisasi dan penerapan teknologi informasi terhadap kinerja pegawai. Kata Kunci : Anggaran, Komitmen Organisasi,Teknologi Informasi, Locus of Control, Kinerja This present study is intended to identify the impact of the participation in the composition of budget, organizational commitment, and application of the technology of information on the employee performance using what is referred to as locus of control as the moderating variable; the study was conducted as SKPD (departments) under the government of Buleleng Regency. The population of the study included 180 persons coming from 15 departments (SKPD) under the government of Buleleng Regency. The samples were determined using the purposive sampling method; they were the employees participating in the composition of budget and well understanding the performance of their departments based on the budget composed. The samples totaled 120. The data were collected through survey and questionnaire. The scale used in the present study was the 5 point likert scale. The data were analyzed using the multiple regression analysis and MRA (Moderated Regression Analysis) supported with SPSS program version 19. The result of the study shows that partially participation in the composition of budget significantly contributed to the managerial performance; however, the organizational commitment and the application of the technology of information did not contribute to the employee performance. Related to the moderating variable, the result of the study shows that the locus of control moderated the relationship between the participation in the composition of budget, the organizational commitment, and the application of the technology of information on the employee performance. keyword : Budget, Organizational Commitment, Technology of Information, Locus of Control, Performance
PENGARUH TANGGUNG JAWAB, PENGALAMAN, OTONOMI TERHADAP PRESTASI KERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI Kadek Sri Radha Dewi .; Gede Adi Yuniarta, SE.AK .; NI KADEK SINARWATI, SE., M.Si.Ak. .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6471

Abstract

Faktor-faktor yang mempengaruhi kinerja performan pekerjaan akan melibatkan dilaksanakan tanggung jawab, pengalaman, otonomi. Penelitian ini menganalisis pengaruh tanggung jawab, pengalaman dan otonomi, terhadap peningkatan prestasi kerja di KAP. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Prestasi Kerja auditor pada KAP Provinsi Bali. Penelitian ini merupakan penelitian dengan pendekatan kuantitatif. Metode pengambilan sampel digunakan menggunakan metode purposive sampling. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor pada KAP di Provinsi Bali. Penelitian ini menggunakan sampel 45 responden yang terdiri dari auditor yang telah bekerja selama lebih dari satu tahun. Metode statistik yang digunakan untuk menguji hipotesis adalah regresi linier berganda dengan alat analisis program SPSS versi 18. Hasil penelitian menyatakan bahwa (1) Tanggung jawab tidak mempunyai pengaruh signifikan terhadap prestasi kerja auditor pada Kantor Akuntan Publik di Provinsi Bali. (2) Pengalaman mempunyai pengaruh signifikan terhadap prestasi kerja auditor pada Kantor Akuntan Publik di Provinsi Bali. (3) Otonomi mempunyai pengaruh signifikan terhadap prestasi kerja auditor pada Kantor Akuntan Publik di Provinsi Bali. (4) Tanggung jawab, pengalaman dan otonomi secara simultan berpengaruh terhadap prestasi kerja auditor pada Kantor Akuntan Publik di Provinsi Bali. Kata Kunci : tanggung jawab, pengalaman, otonomi, prestasi kerja Several factors affecting the working performances involved responsibility, experiences, autonomy. This study would analyze the effect of responsibility, experiences, autonomy, on the auditor’s working achievement at the public accountancy office. The aim was to find out the effect of these factors on the auditor’s working at the public accountancy office in Bali. This study was planned in the form of quantitative design. The population of the study consisted of all auditors working after one year period at the Public Accountancy Office in Bali. 45 respondents were selected as the samples selected based on the purposive sampling. The data were analyzed based on a multiple linear regression supported by SPSS version 19 program. The results of the study indicated that (1) responsibility had no significant effect on on the auditor’s working achievement at the public accountancy office in Bali ,(2) experiences had a significant effect on on the auditor’s working achievement at the public accountancy office in Bali, (3)autonomy had no significant effect on on the auditor’s working achievement at the public accountancy office in Bali , (4) responsibility, experiences, autonomy, on the auditor’s working achievement at the public accountancy office in Bali.keyword : responsibility, experiences, autonomy, working achievement
PENGARUH PEROMBAKAN (RESHUFFLE) KABINET KERJA 12 AGUSTUS 2015 TERHADAP TRADING VOLUME ACTIVITY DAN ABNORMAL RETURN (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) L. P. Ayu Pradita p .; Nyoman Trisna Herawati, SE.AK,M.Pd. .; Gede Adi Yuniarta, SE.AK .
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 4 No. 1 (2016)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6472

Abstract

Pasar modal tidak terlepas dari berbagai pengaruh lingkungan baik itulingkungan ekonomi dan non ekonomi. Reshuffle kabinet adalah bagian dari peristiwa non ekonomi yang dapat mempengaruhi aktivitas pasar modal.Informasi mengenai reshuffle kabinet akan dianalisis oleh pelaku pasar, kemudian pasar akan bereaksi atas peristiwa yang ada.Reaksi pasar terhadap suatu peristiwa dapat diukur dengan melihat adanya perubahan pada trading volume activity dan perubahan abnormal return. Penelitian ini bertujuan untuk mengetahui perbedaan rata-rata trading volume activity dan rata-rata abnormal return sebelum dan sesudah reshuffle kabinet kerja 12 Agustus 2015. Penelitian dilakukan pada seluruh perusahaan yang terdaftar di Bursa Efek Indonesia yang terbagi ke dalam sembilan sektor yang ditetapkan oleh Jakarta Stock Exchange Industrial Classification. Purposive sampling digunakan sebagai metode penentuan sampel penelitian. Teknik analisis data yang digunakan adalah teknik event study dengan masa pengamatan penelitian 10 hari yaitu pada tanggal 5 Agustus sampai dengan 20 Agustus 2015 dan terbagi ke dalam 5 hari sebelum dan 5 hari sesudah reshuffle kabinet. Metode dokumentasi digunakan sebagai metode pengumpulan data. Data yang digunakan adalah data sekunder yang bersifat kuantitatif yaitu, data harga saham, data jumlah saham yang diperdagangkan,data jumlah saham beredar, dan data Indeks Harga Saham Gabungan. Berdasarkan uji statistik yang sudah dilakukan, diperoleh hasil penelitian yang menunjukkan bahwa (1) terdapat perbedaan rata-rata trading volume activity sebelum dan sesudah reshuffle kabinet kerja 12 Agustus 2015, (2) tidak terdapat perbedaan rata-rata abnormal return sebelum dan sesudah reshuffle kabinet kerja 12 Agustus 2015.Kata Kunci : Reshuffle kabinet, trading volume activity, abnormal return Capital market could be separated from so many different environment effects, both economi as well as non-economic effects. Cabinet Reshuffle is a part of non-economic phenomenon wich could affect the capital market. The information of cabinet Reshuffle would be analyzed by market players, then the market would react to the existing phenomenon. The market reaction towards the incidents could be measured by looking at the shifting of the trading volume activity and changes of the abnormal return. This study was conducted in order to find out the average differences between the trading volume activity and the average of abnormal return before and after the working cabinet reshuffle on the 12th Agust 2015. The study was conducted at alln the companies listed in the Indonesian Stock Exchange which is divide on nine different sectors determined by the Jakarta Stock Exchange Industrial Classification. The sample were selected based on Purposive sampling. The data was analyzed by using event study technique with observing period of ten days starting from the 5th August to 20 August 2015 and divided into 5 days befor and 5 days after the reshuffle. The data of quantitative forms such as the stock price, the total number of shares traded, number of shares outstanding, and data of composite stock price, share price index, were collected from the secondary sources by using documentation. According to the statistical testing, the results indicated that (1) there was a different average of trading volume activity before and after the cabinet reshuffle on the 12 August 2015, (2) there was no different average of abnormal return before and after the cabinet reshuffle on the 12 August 2015.keyword : Cabinet Reshuffle, trading volume activity, abnormal return

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