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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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Mengungkap Dampak Akuisisi Terhadap Kinerja Keuangan Perusahaan Pratiwi Putri; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26961

Abstract

Thisi researchi aims to determine the impact of acquisitioni on thei financial performancei of companies through comparative analysis that comparing the financial Iperformance of companies before and after iacquisition. Financial performance here is measured by the liquidity ratios (CR), activity ratios (FATO, TATO), solvency ratios (DER, DAR) and profitability ratios (NPM, ROI, ROE) and market ratio (EPS). This study takes population from all company listed on Indonesian Stock Exchange (IDX) that acquisition activity period of 2014 untill 2015, and obtained a 22 companies. The samples in this study using purposive sampling method, acquired 7 companies. This study used the normality test Shapiro Wilk-Test, Paired Sample T-Test, Wilcoxon's Signed Ranks Test. The results of the hypothesis testing were no significant differences in all financial ratios before and after the acquisition
Pengaruh Penggunaan Tapping Box dan Kesadaran Wajib Pajak Terhadap Kepatuhan dengan Pemahaman Penggunaan Sistem Online Sebagai Variabel Pemoderasi (Studi Pada Wajib Pajak Hotel Yang Terdaftar di BPKAD Kabupaten Karangasem) I Putu Arya Dirghayusa; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27015

Abstract

This study aims to determine the use of tapping boxes and taxpayer awareness of compliance with understanding the use of online systems as moderating variables. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are hotel taxpayers registered in BPKAD Karangasem Regency. The method of determining the sample used is simple random sampling technique, with a total sample of 221. Data used in this study are primary data collected through questionnaires to HRD Hotel Managers in Karangasem Regency. Furthermore, the data collected was tested by multiple linear regression analysis, T test, and interaction test (MRA). The results showed that the variable use of tapping boxes partially had a significant positive effect on hotel taxpayer compliance, the variable of taxpayer awareness did not have a significant positive effect on taxpayer compliance, and the understanding of the use of an online system weakened the relationship between the use of tapping boxes and taxpayer awareness of compulsory compliance hotel tax
Mengungkap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Pada Organisasi Sekaa Suka Duka Bharata Dalam Ranah Kearifan Lokal Menyama Braya I Putu Aryasa; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27031

Abstract

Sekaa suka duka is one of the non-legal social organizations in the village of Pakraman that aims to help each member when they have customary and religious activities (Hinduism) both related to situation of happy and sadness. Sekaa suka duka Bharata is one of the sekaa in Bungkulan Village, Sawan District, Buleleng Regency, which was founded in 1990 and has the most members among the sekaa, which is 172 members. The unique phenomenon of this sekaa is that all financial management is only carried out by prajuru sekaa (committee) without being separated from the role of local wisdom of menyama braya which is the key to the harmony of Sekaa suka duka Bharata. This background that makes sekaa suka duka Bharata is interested to be studied to know 1) the background of the formation of sekaa suka duka Bharata, 2) the financial management system in sekaa suka duka Bharata 3) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management like sekaa suka duka Bharata. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on a predetermined theory. The results of this study indicate that; 1) The background of suka duka Bharata was based on shared interests and goals. 2) The financial management system of sekaa suka duka Bharata is managed by prajuru sekaa who are inseparable from local wisdom of menyama braya. 3) Accountability and transparency in financial management carried out by prajuru sekaa have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Moralitas Individu, Dan Itegritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kabupaten Buleleng) Made Rio Anggara; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27149

Abstract

The research aims to determine the influence of organizational commitments, internal control systems, individual morality, and the integrity of fraud on the financial management of villages in Buleleng Regency. This type of research is quantitative research. The population used is all village apparatus in Buleleng Regency. The sampling techniques in this study used purposive sampling methods. By using samples of 186 village apparatus. Data is obtained from the dissemination of questionnaires directly to respondents. Data analysis in this study uses descriptive analysis, data quality tests, classical assumption tests, multiple linear regression analyses and hypotheses testing with the help of SPSS version 23.0 program. The results showed that 1) the organizational commitments negatively and significantly affect the fraud tendencies, 2) internal control systems negatively and significantly affect the tendencies of fraud; 3) Individual morality affects negatively and significantly against the tendencies of fraud; and (4) the integrity negatively and significantly affect the fraud tendencies.
Pengaruh Kewajiban Moral, Love of Money, Biaya Kepatuhan Pajak, dan Implementasi E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Pada Kantor Bersama Samsat Kabupaten Buleleng) Novi Purwanti; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27255

Abstract

This study aims to determine the effect of moral obligations, love of money, the cost of tax compliance, and the implementation of e-Samsat on tax compliance. This study uses a quantitative approach, in which this study uses instruments in their measurements and processes them statistically. This research was conducted at the Samsat Office of the Regency of Buleleng. The population in this study are motor vehicle taxpayers registered with the Samsat Office in Buleleng Regency. The sampling method used in this study is a convenience sampling method using the Slovin formula, so that a sample of 100 respondents is obtained. The data of this study were collected using a questionnaire which was then processed by the multiple linear regression analysis test with the help of SPSS version 22. The results of the study stated that moral obligations and the implementation of e-Samsat have a positive and significant effect on motor vehicle taxpayer compliance, while love of money and tax compliance costs have a negative and significant effect on motor vehicle taxpayer compliance
Menguak Sanksi Nyongkok dalam Penyelesaian Kredit Macet Ditinjau dari Perspektif Nasabah, Pengurus LPD dan Hukum Adat (Studi Kasus Pada LPD Desa Pakraman Telaga, Kecamatan Busungbiu, Kabupaten Buleleng) WP Kartika Putri; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27365

Abstract

This study aims to find out: (1) how is the background of applying nyongkok customary sanction to the LPD at Desa Pakraman Telaga, (2)what are the types of nyongkok customary sanction that are applied, and (3) how are the implications of applying nyongkok customary sanction in the settlement of bad debts on LPD at Desa Pakraman Telaga. This research was conducted at the LPD at Desa Pakraman Telaga, Busungbiu District, Buleleng Regency. This study uses a qualitative methods. The data used in this study are primary data and secondary data. The results of this study stated that (1) the background that applying nyongkok customary sanction is to bind customers to remember the responsibility to repay all loans along with interest as well as being a strength for the sustainability of the LPD at Desa Pakraman Telaga and to provide a detterent effect for customers, (2) the type of nyongkok customary sanction is not getting served in the village in religious ceremonies except death and all the obligation proceed as usual, and (3) the implications that arises from the application of nyongkok customary sanctions is the existence of awig-awig is maintained to regulate society, the exixtence of LPD at Desa Pakraman Telaga as a support for the village economy, fear arises not having the ability to repay loans, and there was the emergence of shame when announced as a nyongkok sanction customer durng a meeting with the community.  
Pengaruh Bahan Baku, Management Supplay Chain, Dan Modal Terhadap Pendapatan Pedagang Sate di Kecamatan Abiansemal Kabupaten Badung Tahun 2020 Putu Cipta Perdana Putra; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27433

Abstract

This research aims to determine the effect of raw materials, supply chain management, and capital on the income of satay traders in Abiansemal District, Badung Regency in 2020. The observation used is quantitative research using data obtained from questionnaires and measured using a Likert scale. The population of this research is 93 satay traders in the Badung Regency as many as 93 traders. The sampling technique used was purposive sampling technique, so that 33 satay traders were obtained as samples. The analysis technique used in this study is multiple linear regression analysis using SPSS version 20.0 IMB. The results of this risset show that raw materials, supply chain management, and capital have a positive effect on the income of satay traders.
Pengaruh Likuiditas, Struktur Kepemilikan, dan Return On Assets (Roa) Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur di Bursa Efek Indonesia (BEI) Tahun Periode 2015-2019 Egi Prayana; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27472

Abstract

AbstrakThis study aims to examine the effect of Liquidity, Ownership Structure, ROA on Dividend Policy in manufacturing companies on the Indonesia Stock Exchange for the period 2015-2019. Using independent variables including liquidity, ownership structure, return on assets. Whereas the dependent variable used is Dividend Policy. Sample selection in research on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. The sample selection technique in this study uses purposive sampling, with certain criteria adjustments so that it gets a total of 31 companies. Data supporting this research were obtained from the official website of the Indonesia Stock Exchange with a period of 5 years. The analysis in this study, used multiple linear regression test with the help of IBM SPSS version 20 application. The results of this study states that liquidity, ownership structure, and return on assets have a significant positive partial effect on dividend policy, for investors who want to invest their capital in a Companies in the capital market should consider carefully in analyzing the company's performance in order to invest in getting dividends. 
Pengaruh Persepsi Kebermanfaatan, Persepsi Kemudahan Penggunaan, Dan Tingkat Sosialisasi E-Samsat Terhadap Penerimaan Masyarakat Menggunakan E-Samsat (Studi Empiris Masyarakat Kota Denpasar) Ni Putu Mahindu Pradnya Utami; Putu Sukma Kurniawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 11 No. 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27612

Abstract

This study was conducted with the aim to determine the effect of perceived usefulness, perceived ease of use, and level of socialixation pf E-SAMSAT on community acceptance using E-SAMSAT, especially people who live in Denpasar City. This type of research includes quantitative research, where the data used in this study are primary data, collected through the distribution of questionnaires directly and through Google forms to respondents. The population ini the study were motor vechile taxpayers registered using E-SAMSAT ath the Samsat Office in Denpasar city. The number registered in 2019 was 12,261 taxpayers. Samples were selected by purposive sampling technique, the number of samples obtained by looking at Isaac and Michael tables with an error rate of 5% so that the samples obtained were 336 respondents. Data analysis techniques consisted of data quality tests, descriptive analyzes, classic assumption tests, multiple linear regression analysis, t tests, and the coefficient of determination (R2) test with the help of SPSS version 20.0 for windows. The results of this study indicate that each perceived usefulness variable (X1), perceived ease of use (X2) variable, and the level of E-SAMSAT socialization level (X3) have a positive and significant effect on community acceptance using E-SAMSAT (Y)
Akuntabilitas dan Transparansi Pengelolaan Dana Punia Di Pura Dalem Kangin, Desa Pakraman Banyuning, Kecamatan Buleleng Luh Ari Meiningsih; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.27613

Abstract

Bali is known to have a diversity of cultures, one of which is culture in giving gifts, the basis of this teaching is sincere in accordance with the teachings of the Dharma. Desa Pakraman is a non-governmental public institution, everything managed in it must be based on the principles of accountability and transparency. Likewise with the temple in Pakraman village, and is already an organization. In managing any finance must be in accordance with the principle of accountability. One of them is financial management in the ounia fund system in Pura Dalem Kangin, Pakraman Banyuning Village. To understand accountability and transparency in the management of punia funds in Pura Dalem Kangin, Pakraman Banyuning Village, Buleleng Subdistrict, this study aims to find out (1) How to manage financials in the Pura Dalem Kangin fund system, Desa Pakraman Banyuning and (2) How do the punia fund manager understands the principles of accountability in the management of collected funds   This research was conducted with qualitative methods that focus more on the description of the study. Data obtained through in-depth interviews, observation, documentation studies of informants who have knowledge in their fields. Furthermore, this data is processed through three stages, namely (1) Reduction, (2) Presentation, and (3) Conclusion Withdrawal. The results of this study indicate that (1) the punia fund management system is pretended to miss using a simple management system with a clearly understood flow that is carried out directly by the administrators therein (2) the managers have understood very well the principles of accountability that consist of transparency , obligations, controls and responsibilities 

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