cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Nyoman Suadnyana Pasek
Contact Email
suadnyanapasek83@gmail.com
Phone
+6281339412282
Journal Mail Official
suadnyanapasek83@gmail.com
Editorial Address
Jl. Udayana no 11 Singaraja Bali
Location
Kota denpasar,
Bali
INDONESIA
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
 223   224   225   226   227 
MENGUNGKAP FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK BULELENG MENGIKUTI PROGRAM TAX AMNESTY I Gede Dody Andriawan .; Dr. Edy Sujana, S.E., M.Si.Ak. .; I Nyoman Putra Yasa, S.E., M.Si. .
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.v8i2.13155

Abstract

Penelitian ini memiliki tujuan untuk memberikan pengetahuan tentang: (1) pelaksanaan program tax amnesty di Kabupaten Buleleng, (2) pemahaman wajib pajak di Kabupaten Buleleng tentang program tax amnesty, dan (3) faktor-faktor yang mendorong wajib pajak di Kabupaten Buleleng memiliki keinginan untuk mengikuti program tax amnesty. Penelitian ini mengadopsi metode penelitian kualitatif. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif yang diperoleh melalui wawancara, studi dokumenter serta teknik studi kepustakaan. Teknik analisis data yang digukanan dalam penelitian ini adalah teknik analisis interaktif. Penelitian ini akan melibatkan wajib pajak yang terdaftar di KPP Pratama Singaraja dan mengikuti program tax amnesty sebagai narasumber. Hasil dari penelitian ini menunjukan bahwa pelaksanaan program tax amnesty di Kabupaten Buleleng dapat dikatakan cukup berhasil melihat antusiasme yang cukup tinggi dari wajib pajak Buleleng untuk mengikuti program tax amnesty. Wajib pajak di Kabupaten Buleleng juga memahami dengan baik program tax amnesty. Keikutsertaan wajib pajak Buleleng didorong oleh keberadaan beberapa faktor seperti: (1) rasa takut terhadap sanksi pajak, (2) keberadaan manfaat yang dirasakan dari keikutsertaan wajib pajak dalam program tax amnesty, (3) pemahaman wajib pajak, (4) keberadaan peran konsultan pajak, (5) pelayanan dari pihak fiskus, (6) pengaruh dari lingkungan sekitar wajib pajak. Kata Kunci : wajib pajak, tax amnesty, KPP Pratama Singaraja This study aims to provide knowledge about: (1) the implementation of tax amnesty program in Buleleng District, (2) understanding of taxpayers in Buleleng regency about tax amnesty program, and (3) factors that encourage taxpayers in Buleleng Regency have desire to join the tax amnesty program. This research adopts qualitative research method. The type of data used in this study is qualitative data obtained through interviews, documentary studies and literature study techniques. The data analysis technique used in this research is interactive analysis technique. This study will involve the taxpayers registered in KPP Pratama Singaraja and follow the tax amnesty program as a resource. The results of this study indicate that the implementation of tax amnesty program in Buleleng Regency can be quite successful to see the high enthusiasm of taxpayers Buleleng to follow the tax amnesty program. Taxpayers in Kabupaten Buleleng also understand well the tax amnesty program. The participation of taxpayers in Buleleng is driven by the existence of several factors such as: (1) the fear of tax sanctions, (2) the existence of the perceived benefits of taxpayer participation in the tax amnesty program, (3) the understanding of the taxpayers, (4) the existence of the role of tax consultant, (5) the service of the tax authorities, (6) the influence of the environment around the taxpayer. keyword : taxpayer, tax amnesty, KPP Pratama Singaraja
Mengungkap Praktik Akuntabilitas Pengelolaan Keuangan Berlandaskan Konsep Tri Hita Karana Pada Desa Pakraman (Studi Kasus Pada Desa Pakraman Dharmajati, Tukadmungga) Komang Ayu Meitriani .; Dr. Anantawikrama Tungga Atmadja, S.E., .; Putu Eka Dianita Marvilianti Dewi, S.S.T .
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.v8i2.13156

Abstract

Penelitian ini bertujuan untuk mengetahui latar belakang Desa Pakraman Dharmajati, menggunakan konsep Tri Hita Karana dalam pengelolaan keuangan, proses pengelolaan keuangan berlandaskan konsep Tri Hita Karana dan dampak yang ditimbulkan dari penerapan konsep Tri Hita Karana pada pengelolaan keuangan. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen. Teknik analisis data pada penelitian ini dilakukan dengan cara pengumpulan data, reduksi data, penyajian data, analisis data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: 1) Tri Hita Karana dijadikan pedoman dalam pelaksanaan kegiatan di Desa Pakraman sesuai dengan awig-awig sehingga dana-dana yang diperoleh dialokasikan ke dalam 3 konsep dari Tri Hita Karana agar kegiatan-kegiatan berlandaskan Tri Hita Karana dapat terlaksana. 2) Proses pengelolaan keuangan terdiri dari 3 tahapan yaitu perencanaan, pelaksanaan dan pertanggungjawaban serta pertanggungjawaban yang dilakukan Desa Pakraman telah memenuhi jenis dan dimensi dari akuntabilitas. 3) Dampak yang ditimbulkan dari penerapan konsep Tri Hita Karana pada pengelolaan keuangan yaitu kegiatan lebih mudah untuk diidentifikasi karena ada pengelompokan-pengelompokan berdasarkan Tri Hita Karana, lebih mudah dalam pembagian tugas karena adanya konsep Tri Hita Karana, dan dapat memberikan penilaian kinerja di masing-masing baga yakni baga Parhyangan, baga Pawongan dan baga Palemahan.Kata Kunci : Akuntabilitas, Pengelolaan Keuangan, Tri Hita Karana, Baga. This study was aimed at finding out the rationale of the customary village of Dharmajati in applying the Tri Hita Karana concept in managing its finance, Tri Hita Karana based financial management process, and the effects of implementing the Tri Hita Karana concept in financial management. Qualitative method was applied in this study. Data were collected through in-dept interviews, observation and document studies. The techniques of data analysis applied were data collection, data reduction, data presentation, data analysis and conclusion drawing. The results of the analysis showed that 1) Tri Hita Karana was used as a guidance in conducting programs at the customary village was based on the internal regulation of the customary village. Concequently, the income obtained was alocated into the 3 concepts of Tri Hita Karana so that the programs that were based on the Tri Hita Karana concept could be conducted. 2) The financial management had 3 stages, namely: planning, executing, and reporting. The progress or program report done already fulfilled the types and dimensions of accountability. 3) The effects of the implementation of the Tri Hita Karana concept were it was easier to identify programs as they were classified based on the Tri Hita Karana, it was easier to divide the tasks, and it was possible to give performance assessment for each baga; baga Parahyangan, baga Pawongan and baga Palemahan.keyword : accountability, financial management, Tri Hita Karana, Baga
PENGARUH FINANCIAL DISTRESS, RISIKO LITIGASI DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016) Ni Nyoman Erni Yanuar Paramita .; Dr. Edy Sujana, S.E., M.Si.Ak. .; 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.v8i2.13157

Abstract

Penelitian ini bertujuan untuk menguji pengaruh financial distress, risiko litigasi dan pengungkapan corporate social responsibility terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Sampel yang digunakan dalam penelitian ini dipilih berdasarkan metode purposive sampling, yaitu 68 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Adapun kriteria penetuan sampel yaitu 1) Merupakan perusahaan yang terdaftar di BEI periode 2014-2016, 2) Laporan keuangan dinyatakan dalam Rupiah, 3) Data yang diperlukan untuk penelitian tersedia lengkap. Teknik analisis data yang digunakan yaitu regresi linear berganda. Hasil dari penelitian menunjukkan bahwa : 1) Financial distress berpengaruh positif dan signifikan terhadap manajemen laba, 2) Risiko Litigasi berpengaruh negatif dan signifikan terhadap manajemen laba, 3) Pengungkapan corporate social responsibility berpengaruh negatif dan signifikan terhadap manajemen laba, 4) Variabel financial distress, risiko litigasi dan pengungkapan corporate social responsibility secara simultan berpengaruh secara signifikan terhadap manajemen laba. Kata Kunci : Manajemen Laba, Financial Distress,Risiko Litigasi, Pengungkapan Corporate Social Responsibility. This study aimed at examining the effects of financial distress, litigation risk, and corporate social responsibility disclosure to earnings management. This research was a quantitative research employing secondary data obtained from Indonesian Stock Exchange. The population of this study was all the manufacturing companies listed on the Indonesian Stock Exchange on year 2014-2016. The samples used in this study were selected based on purposive sampling method, i.e., 68 manufacturing companies listed on the Indonesian Stock Exchange on year 2014-2016. The criteria for the determination of samples were 1) The companies were listed on the Indonesian Stock Exchange on year 2014-2016, 2) The financial statements were expressed in rupiah, 3) The data required for research were all available. The data analysis technique used was multiple linear regression. The result of the research showed that: 1) The financial distress had a positive and significant effect on the earnings management, 2) The litigation risk had a negative and significant impact on earnings management, 3) The corporate social responsibility disclosure had a negative and significant impact on earning management, 4) The financial distress variable, litigation risk, and disclosure of corporate social responsibility simultaneously had a significant effect on earnings management.keyword : Profit Management, Financial Distress, Litigation Risk, Corporate Social Responsibility Disclosure.
PENGARUH INDEPENDENSI, KOMPETENSI, DAN RUANG LINGKUP PEKERJAAN PENGAWAS INTERNAL TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERN BUM DESA SE-KECAMATAN KUBUTAMBAHAN KABUPATEN BULELENG I Putu Agus Kirana Putra .; Nyoman Trisna Herawati, S.E.Ak., M.Pd. .; I Gusti Ayu Purnamawati, S.E., M.Si. Ak. .
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.v8i2.13158

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, kompetensi, dan ruang lingkup pekejaan pengawas internal terhadap efektivitas sistem pengendalian intern BUM Desa Se-Kecamatan Kubutambahan Kabupaten Buleleng. Penelitian ini menggunakan rancangan dekskriptif kuantitatif. Sampel penelitian berjumlah 54 orang. Populasi yang digunakan adalah BUM Desa yang ada di Kecamatan Kubutambahan Kabupaten Buleleng. Teknik pengambilan sampel pada penelitian ini menggunakan teknik sampel jenuh, dengan responden yaitu pihak yang mengetahui tugas dan wewenang serta fungsi di BUM Desa di Kecamatan Kubutambahan. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuesioner kepada responden di masing-masing BUM Desa dengan dua tahap penyebaran. Teknik analisis data menggunakan analisis regresi berganda berbantuan program SPSS versi 17. Hasil penelitian menunjukkan bahwa: independensi, kompetensi dan ruang lingkup pekerjaan pengawas internal berpangaruh positif dan signifikan secara parsial terhadap efektivitas sistem pengendalian intern BUM Desa Se-Kecamatan Kubutambahan Kabupaten Buleleng.Kata Kunci : independensi, kompetensi, sistem pengendalian intern This study aimedat determining the effect of independence, competence, and workingscope of internal supervisor on effectiveness of internal control system on village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency. This research used descriptive quantitative design. The sample of this research was 54 people. The population used was all village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency. The sampling technique in this research was saturated sample technique, in which the respondentswere the parties who know the duty, authority, and function in the village-owned interprice in Kubutambahan Subdistrict. Data source used was primary data. Data were obtained from questionnaires from respondents in each village-owned interprice with two stages of dissemination. Data analysis technique used was multiple regression analysis assisted by SPSS program version 17. The results showed that: independence, competence, and job scope of internal supervisorpartially had positive and significant effect to the effectiveness of internal control system on the village-owned interprice in Kubutambahan Subdistrict, Buleleng Regency.keyword : independence, competence, internal control system
ANALISIS KETEPATAN PERHITUNGAN HARGA POKOK PRODUKSI BERDASARKAN METODE FULL COSTING SEBAGAI DASAR DALAM MENENTUKAN HARGA JUAL UKIRAN SANGGAH (PELINGGIH) PADA USAHA SARI UMA DUKUH SIDEMEN Ni Kadek Yuniari .; Made Arie Wahyuni, S.E., M.Si. .; Putu Eka Dianita Marvilianti Dewi, S.S.T .
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.v8i2.13164

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui perhitungan harga pokok produksi menurut perusahaan, untuk mengetahui perhitungan harga pokok produksi apabila menggunakan metode yang baku, dan untuk mengetahui perbandingan dari kedua metode tersebut serta pengaruhnya terhadap harga jual. Lokasi penelitian yaitu pada usaha Sari Uma dukuh yang terletak di Kecamatan Sidemen, Kabupaten Karangasem. Metode yang digunakan adalah studi kepustakaan, observasi, wawancara, dan dokumentasi, sedangkan jenis data yang digunakan yaitu data kuantitatif dan kualitatif dengan teknis analisis data dilakukan melalui tiga tahapan yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan hasil perhitungan harga pokok produksi yang dilakukan antara metode perusahaan dengan metode full costing. Perhitungan menggunakan metode perusahaan menghasilkan nilai harga pokok produksi sebesar Rp9.574.500, sedangkan menurut metode full costing harga pokok produksinya sebesar Rp9.746.031,25. Perbedaan tersebut dikarenakan perhitungan yang dilakukan perusahaan belum mengakui seluruh biaya yang berkaitan dengan proses produksi. Penelitian ini menyimpulkan bahwa perhitungan harga pokok produksi yang dilakukan perusahaan kurang tepat, karena akan mengurangi laba yang seharusnya diterima akibat dari harga jual yang ditetapkan tidak tepat. Kata Kunci : Harga pokok produksi, metode full costing, dan harga jual The study was conducted in order to find out the calculation of production main price according to the enterprise, to find out the calculation of production main price when using a standard method and to find out the comparison of the two methods and its impact on the selling price. The study was conducted at “Sari Uma Dukuh” located in Sidemen sub district, Karangasem regency. The method of collecting data in the study consisted of library study, observation, interview, and documentation. The data were obtained in the forms of qualitative as well as quantitative ones and analyzed following three different phases such as data reduction, data presentation and conclusion. The results of the study indicated that there was a differing calculation result of the production main price between the methods used by the enterprise and full costing method. Calculation using enterprise method generate reduction main price value about Rp9.574.500, while calculation based on full costing method the production main price was about Rp9.746.031,25. The differences rouse because the enterprise had not admitted all costs related to the production process. The study concluded that the calculation of production main price was made inaccurately, since it would reduce the profit that should be received as a consequence of inaccuracy of the selling price. keyword : Production main price, full costing method, and selling price
ANALISIS SISTEM PENGENDALIAN INTERNAL DENGAN PENERAPAN MODAL SOSIAL DI LEMBAGA PERKREDITAN DESA (LPD) DESA PAKRAMAN KEROBOKAN Gusti Kadek Sayoni .; Nyoman Trisna Herawati, S.E.Ak., M.Pd. .; Gede Adi Yuniarta, S.E.Ak, M.Si. .
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.v8i2.13168

Abstract

Dalam pembangunan ekonomi yang semakin berkembang maka pelaku ekonomi dituntut penanaman modalnya semakin besar untuk mencapai sasaran fungsi dari lembaga keuangan yaitu Lembaga Perkreditan Desa (LPD). Terjadinya kredit macet pada Lembaga Perkreditan Desa merupakan salah satu permasalahan yang terjadi di Desa Pakraman Kerobokan. Penelitian ini bertujuan untuk: (1) mengetahui penerapan modal sosial di LPD Desa Pakraman Kerobokan, dan (2) mengetahui implementasi sistem pengendalian internal terhadap penerapan modal sosial di LPD Desa Pakraman Kerobokan. Penelitian dilakukan dengan menggunakan metode kualitatif. Sumber data yang digunakan adalah sumber data primer dan data sekunder. Teknik pengumpulan data yang dilakukan dengan menggunakan wawancara mendalam, observasi, dan studi dokumentasi yang selanjutnya data dianalisis dengan tahapan: (1) pengumpulan data, (2) reduksi data, (3) penyajian data, dan (4) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) sistem pengendalian internal yang diterapkan pada Lembaga Perkreditan Desa sudah baik dapat dilihat dari pengendalian internal berkaitan erat dengan modal sosial, (2) modal sosial yang terdiri dari 5 bentuk meliputi partisipasi dalam suatu jaringan, resiprocity, trust, norma sosial, dan nilai-nilai sudah diterapkan. Penerapan sanksi adat berupa terag, kasepekan, kanorayang, dan penanjung batu yang nyata dan tegas telah diterapkan kepada nasabah yang melanggar membuat modal sosial sejalan dengan komponen-komponen pengendalian internal berdasarkan COSO. Kata Kunci : Kata Kunci: Lembaga Perkreditan Desa, Sistem Pengendalian Internal, Modal Sosial In the economic development that is growing, economic actors are required to invest bigger to reach the target of function of financial institution that is Village Finance Institution (LPD). The occurrence of stuck loans at Village Finance Institution is one of the problems that occurred in Kerobokan Customary Village. This study aimed to: (1) know the application of social capital in LPD Kerobokan Customary Village, and (2) to know the implementation of internal control system on the application of social capital in LPD Kerobokan Customary Village. The research was conducted by using qualitative method. Data source used was primary and secondary data. Data collection techniques were conducted by using in-depth interviews, observations, and documentation study which further the datawere analyzed by stages: (1) data collection, (2) data reduction, (3) data presentation, and (4) conclusions. The result of the research showed that (1) the internal control system applied to the village credit institution was good, it could be seen from the internal control relating closely to social capital, (2) social capital consisting of 5 forms including participation in a network, resiprocity, trust, social norm, and value have been applied. The application of customary sanctions in the form of terag, kasepekan, kanorayang, and penanjung batu which are real and strict have been applied to the customers breaking in making social capital in line with internal control components based on COSO. keyword : Keywords:Village Credit Institution, Internal Control System, Social Capital
ANALISIS PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA (Studi Kasus Mahasiswa Penerima Bidikmisi Jurusan Akuntansi S1 Fakultas Ekonomi Universitas Pendidikan Ganesha) Kadek Desi Padmayanti .; Dr. Edy Sujana, S.E., M.Si.Ak. .; Putu Sukma Kurniawan, S.T., M.A. .
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.v8i2.13169

Abstract

Penelitian ini menguji faktor-faktor yang memengaruhi perilaku kecurangan akademik mahasiswa menggunakan dimensi fraud diamond yang terdiri dari tekanan, kesempatan, rasionalisasi, dan kemampuan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuisioner dan diukur dengan menggunakan skala likert. Teknik pemilihan sampel menggunakan purposive sampling. Populasi yang digunakan dalam penelitian ini adalah mahasiswa penerima beasiswa bidikmisi jurusan akuntansi S1 fakultas ekonomi Universitas Pendidikan Ganesha, jumlah sampel dalam penelitian ini adalah 150 mahasiswa. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 24.0 for Windows. Hasil penelitian ini menunjukkan bahwa tekanan, kesempatan dan rasionalisasi berpengaruh posistif signifikan terhadap perilaku kecurangan akademik, sedangkan kemampuan tidak berpengaruh positif signifikan terhadap perilaku kecurangan akademik.Kata Kunci : kecurangan akademik, tekanan, kesempatan, rasionalisasi, kemampuan. This study aimed at examining the factors that influence students’ academic fraud behavior by using fraud diamond dimensions which consisted of pressure, opportunity, rationalization, and capability. This research was a quantitative research using primary data obtained from the questionnaire and measured by using Likert scale. The sample selection technique used was purposive sampling. The research population comprised students receiving the bidikmisi scholarship of accounting departement S1 of Economics Faculty in Universitas Pendidikan Ganesha. The number of samples in this study were 150 students. The data analysis technique used was multiple linear regression analysis by using IBM SPSS 24.0 for Windows. The result of this research shows that pressure, opportunity and rationalization have positive significant effect to student’s academic fraud behavior, whereas capability did not influence.keyword : academic fraud, pressure, opportunity, rationalization, capability.
Pengaruh Motivasi, Self Efficacy dan Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 Terhadap Minat Berkarir Mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha Sebagai Konsultan Pajak PUTU CANDRA ARDIANA PUTRA .; Made Arie Wahyuni, S.E., M.Si. .; I Nyoman Putra Yasa, S.E., M.Si. .
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.v8i2.13172

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi, self efficacy, dan Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 terhadap minat berkarir mahasiswa. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari data kuesioner dan diukur dengan skala likert. Populasi dari penelitian ini adalah mahasiswa Akuntansi Program S1, Universitas Pendidikan Ganesha. Metode yang digunakan untuk menentukan sampel adalah metode purposive sampling dengan jumlah responden sebanyak 176 mahasiswa. Teknik analisis data yang dilakukan dengan menggunakan analisis regresi linier berganda dengan bantuan SPSS 20.0 for windows. Hasil penelitian menunjukkan bahwa (1) variabel motivasi berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak; (2) variabel self efficacy berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak; (3) Peraturan Menteri Keuangan Nomor 111/PMK.03/2014 berpengaruh positif terhadap minat berkarir mahasiswa Akuntansi Program S1 Universitas Pendidikan Ganesha sebagai konsultan pajak. Kata Kunci : Motivasi, Self Efficacy, Peraturan Menteri Keuangan Nomor 111/PMK.03/2014, Minat Berkarir. The study aimed at finding out the effect of motivation, self efficacy and Minister of Finance Regulation No. 111/PMK.03/2014 towards the students’ career interest in tax consultants. The study was designed based on quantitative method by employing primary data obtained by using questionnaires measured by Likert scale. The population of the study involved the students of Accountancy department S1 Program, Ganesha University of Education, based on which the 176 samples were determined by using purposive sampling technique. The data were analyzed by using multiple linear regressionsupported by SPSS 20.0 forwindows software. The results of the study indicated that (1) motivation variable had a positive effect on the career interest in tax consultants of the students of acountancy department, Ganesha University of Education; (2) self efficacy variable had a positive effect on the career interest in tax consultants of the students of Acountancy Department S1 program Ganesha University of Education; (3) and Minister of Finance Regulation No. 111/PMK.03/2014 had a positive effect on the career interest in tax consultants of the students of acountancy department, Ganesha University of Education. keyword : Motivation, Self Efficacy, Minister of Finance Regulation No.111/PMK.03/2014, Career Interest.
PENGARUH KEAHLIAN PROFESIONAL, GAYA KEPEMIMPINAN, PENGALAMAN KERJA BADAN PENGAWAS DAN BUDAYA ORGANISASI MENYAMA BRAYA TERHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KABUPATEN BULELENG I Made Raka Budiarsana .; Ni Luh Gede Erni Sulindawati, SE. Ak,M.P .; Putu Sukma Kurniawan, S.T., M.A. .
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.v8i2.13173

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keahlian profesional, gaya kepemimpinan, pengalaman kerja badan pengawas dan budaya organisasi menyama braya terhadap efektivitas sistem pengendalian internal LPD Se-Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan adalah LPD se-Kabupaten Buleleng. Teknik pengambilan sampel pada penelitian ini menggunakan metode proportional random sampling. Dengan menggunakan sampel sebanyak 59 LPD, dan setiap LPD digunakan 3 responden (kepala LPD, ketua badan pengawas, dan kepala bagian kredit) sehingga diperoleh 177 responden. Sumber data yang digunakan adalah data primer. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier bergandan dan uji hipotesis dengan bantuan program SPSS versi 23. Hasil penelitian menunjukkan bahwa; (1) keahlian professional badan pengawas berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, (2) gaya kepemimpinan badan pengawas berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, (3) pengalaman kerja berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal, dan (4) budaya organisasi menyama braya berpengaruh positif dan signifikan terhadap efektivitas sistem pengendalian internal. Kata Kunci : sistem pengendalian internal, keahlian profesional, gaya kepemimpinan, pengalaman kerja, menyama braya This study aimed at finding out the effect of professional skills, leadeship styles, the work experience of the supervising agency and the menyama braya organizational culture on the effectivity of the internal control system of the Village Credit Institutions in Buleleng Regency. This study was a quantitative study. The population was all the Village Credit Institutions in Buleleng Regency. The sampling technique applied was proportional random sampling. The samples were 59 Village Credit Institutions with 3 persons were used as respondents from each Village Credit Institution, namely the head of the Village Credit Institution, the head of the supervising board, and the head of the credit section. The source of the data was primary data and the data was collected from distributing questionnaires directly to the respondents. The data analyses in this study were descriptive analysis, data quality test, classical assumption test, double linear regression analysis and hipothesis test assited by SPSS Program Version 23. The results of the analysis showed that (1) the professional skills of the supervising board has positive and significant effect on the effectivity of the internal control system, (2) the leadership styles had positive and significant effect on the effectivity of the internal control system, (3) the work experience had positive and significant effect on the effectivity of the internal control system, (4) menyama braya organizational culture had positive and significant effect on the effectivity of the internal control system.keyword : internal control system, professional skills, leadership styles, work experience, menyama braya
Analisis Praktik Akuntabilitas Pengelolaan Keuangan Pelaba Pura (Studi Fenomenologi Di Desa Pakraman Julah, Kecamatan Tejakula, Kabupaten Buleleng) NI WAYAN MONLI ASIH .; Dr. Anantawikrama Tungga Atmadja, S.E., .; I Putu Julianto, SE., M.Si., Ak. .
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.v8i2.13174

Abstract

Salah satu aspek keuangan yang perlu diperhitungkan dalam Desa Pakraman adalah aset yang dimiliki oleh Desa Pakraman. Aset tersebut salah satunya berupa tanah yang sering disebut tanah Pelaba Pura. Desa Pakraman yang memiliki dan mengelola aset berupa tanah Pelaba Pura ini adalah Desa Pakraman Julah. Dalam pengelolaan Pelaba Pura, pencatatan merupakan hal penting dan mendasar dilakukan. Penelitian ini bertujuan untuk: (1) mengetahui bagaimana proses pencatatan keuangan Pelaba Pura di Desa Pakraman Julah. (2) Alasan Desa Pakraman Julah mempertahankan eksistensi pencatatan keuangan Pelaba Puranya. (3) Bagaimana penerapan akuntabilitas dalam pengelolaan Keuangan Pelaba Pura di Desa Pakraman Julah. Penelitian ini dilakukan dengan metode kualitatif. Data dikumpulkan melalui wawancara mendalam, observasi dan studi dokumen yang selanjutnya dianalisis dengan tiga tahapan yaitu (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian menunjukkan bahwa: (1) pencatatan keuangan Pelaba Pura dilakukan dengan sistem sederhana dengan mencatat secara berdampingan pemasukan dan pengeluaran (2) tidak adanya perubahan dari sistem keuangan yang sederhana adalah karena kurangnya partisipasi masyarakat akibat rendahnya kemampuan krama dalam perubahan sistem serta sudah kuatnya kepercayaan krama terhadap prajuru (3) penerapan akuntabilitas dilakukan secara penuh oleh prajuru dalam hal ini melakukan pelaporan keuangan di muka semua krama adat saat sangkep desa. Kata Kunci : Pelaba Pura, Pencatatan, Akuntabilitas One of the financial aspects that needed to be taken into account in Pakraman Village was the assets owned by desa pakraman. One of the Asets was in the form of land which was often called Pelaba Pura land. The Pakraman village that owned and managed an asset in the form of Pelaba Pura land was Julah pakraman village. In the management of Pelaba Pura, recording was an important and fundamental thing to do. This study aimed at: (1) finding out how the process of financial recordings of Pelaba Pura in Julah pakraman village was. (2) The reason why Julah pakraman village maintained the existence of its Pelaba Pura financial records. (3) How the application of Pelaba Pura’s financial accountability in Julah pakraman village was. This research was done through a qualitative method. The data were collected through in-depth interview, observation and document study, which were then analyzed through three stages: (1) data reduction, (2) data presentation, (3) conclusions drawing. The result of the research showed that: (1) The financial records of Pelaba Pura were conducted through a simple system by recording both income and expenditure (2) the absence of change from simple financial system was due to lack of public participation that was caused by the low ability of krama in the system change and the strong trust of krama ‘village people’ to prajuru ‘village officials’ (3) the application of accountability was fully done by the prajuru, in this case to conduct financial reporting in front of all krama adat ‘village people’ during village meetings. keyword : Pelaba Pura, Recording, Accountability

Page 225 of 318 | Total Record : 3177

 223   224   225   226   227 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 16 No. 02 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 16 No. 01 (2025): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 03 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi Vol. 13 No. 02 (2022) Vol 13, No 01 (2022) Vol. 13 No. 01 (2022) Vol 12, No 3 (2021) Vol. 12 No. 3 (2021) Vol. 12 No. 2 (2021) Vol 12, No 2 (2021) Vol. 12 No. 1 (2021) Vol 12, No 1 (2021) Vol 11, No 3 (2020) Vol. 11 No. 3 (2020) Vol 11, No 2 (2020) Vol. 11 No. 2 (2020) Vol. 11 No. 1 (2020) Vol 11, No 1 (2020) Vol 10, No 3 (2019) Vol. 10 No. 3 (2019) Vol 10, No 2 (2019) Vol. 10 No. 2 (2019) Vol. 10 No. 1 (2019) Vol 10, No 1 (2019) Vol. 9 No. 3 (2018) Vol 9, No 3 (2018) Vol 9, No 2 (2018) Vol. 9 No. 2 (2018) Vol 9, No 1 (2018) Vol. 9 No. 1 (2018) Vol. 8 No. 2 (2017) Vol 8, No 2 (2017): Vol 7, No 1 (2017): Vol. 7 No. 1 (2017) Vol 6, No 3 (2016): Vol. 6 No. 3 (2016) Vol. 5 No. 2 (2016) Vol 5, No 2 (2016): Vol. 4 No. 1 (2016) Vol 4, No 1 (2016): Vol. 3 No. 1 (2015) Vol 3, No 1 (2015): Vol 2, No 1 (2014): Vol. 2 No. 1 (2014) Vol 1, No 1 (2013) Vol. 1 No. 1 (2013) More Issue