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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3,177 Documents
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Pengaruh Keefektifan Penerapan Sistem Pengendalian Internal, Asimetri Informasi, Dan Keadilan Distributif Terhadap Kecendrungan Kecurangan (Fraud) Pada Bumdes Se-Kecamatan Gerokgak Luh Putu Debby Cinthya Dewi; I Made Pradana Adiputra
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.v11i3.27622

Abstract

This research aims to determine the effect of the effectiveness of the implementation of the internal control system, information asymmetry, attributive to the tendency of fraud (fraud) in BUMDes in Gerokgak District. This research is a quantitative research. Primary data used in this study were obtained from questionnaires and measured using a Likert scale. The population used in this study is the management of 11 BUMDes in Gerokgak District. The sampling technique uses a purposive sampling method that has BUMDes criteria that are still active until 2020, and the BUMDes management consists of the Chairperson, Secretary, Treasurer, and business unit sections. Based on these criteria a sample of 66 respondents was obtained. The data analysis technique used is multiple linear regression analysis using SPSS version 25.0 for Windows.The results of this study indicate that: (1) the effectiveness of implementing an internal control system has a significant negative effect on fraud, (2) information asymmetry has a significant positive effect on fraud, and (3) distributive justice has a significant negative effect on trends fraud (fraud).
Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Pada RSUD Kab Buleleng Ni Kadek Herlinda Ayu Wandari; Edy Sujana
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.v12i1.27683

Abstract

The study aims to find out how the implementation of the Accounting centre accountability fee has been implemented by the District Hospital of Buleleng and to find out how the accounting benefits the cost center accountability as a hospitals performance assessment tool. The results of the analysis that the RSUD of Buleleng Regency, Bali has implemented accounting accountability as a tool of cost control well and according to the rules. There is an organizational structure that clearly implements the authority and responsibility of each management level, the budget preparation process refers to a one-year hospital plan, the separation of controlled and uncontrolled costs, the classification of the account code, as well as the cost reporting system as a condition of application of accountability accounting. But on the reporting system, the format of hospital accountability report is different from theory. This is because the hospital is a type of BLUD where in the reporting is always posted in the application so that the format of the accountability report must comply with government-defined regulations. All the difference between the budget and the realization of the cost of oprational shows the difference of favourable (profitable).
Pengaruh Ineffective Monitoring, Komitmen Organisasi, Kultur Organisasi, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Pelaporan Keuangan I Gede Prema Utama; Gede Adi Yuniarta
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.v11i3.27786

Abstract

This research was conducted to examine the effect of ineffective monitoring, organizational commitment, organizational culture, unethical behavior towards the tendency of fraudulent financial reporting. This study uses numerical analysis of the variables used, therefore using a quantitative approach. The study population was a savings and credit cooperative with an active status in Tabanan District, Tabanan Regency. In this study using a sampling technique that is purposive sampling. Respondents from each savings and loan cooperative amounted to 5 people consisting of managers and managers of the cooperative. So that the total number of samples in this study were 6 KSP x 5 people to 30 people / sample. Data collection techniques in this study are by distributing questionnaires. The data were then analyzed with several analyzes including descriptive statistics, classic assumption tests and multiple regression analysis with the presentation of data assisted by the SPSS 20. The results showed that ineffective monitoring did not affect the tendency of fraudulent financial reporting, organizational commitment did not affect the tendency of fraudulent financial reporting of organizational culture negative effect on the tendency of fraudulent financial reporting, and unethical behavior significantly positive effect on the tendency of fraudulent financial reporting
Accounting Of Barapan Kebo: "Determining The Price Of Sales" (Empirical Study In Sumbawa Besar District, West Nusa Tenggara) Kadek Narayana; Ari Surya Dharmawan
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.v12i1.27950

Abstract

This research is carried out with the aim to know how the process of determining the price of sale of Buffalo on Barapan Kebo customary in Sumbawa Besar regency. The research method on this study uses qualitative methods with the presentation of data based on theoretical frameworks that have been compiled previously. The results of this research show that: the price determination of the sale of buffalo on the customary activities of Barapan Kebo is determined by several criteria that are trusted by the community in Sumbawa Besar District namely: (1) The speed of the buffalo in running and how often the buffalo won the race, (2) with attention to the number and location of the Unyang-unyang(Whirlpool) on the buffalo as a marker of the power of the Buffalo in a run (3) by paying attention to the color from the tail end of the buffalo as a marker of Buffalo stability, (4) and the belief of Buffalo at a high price will give a good saplings to follow the activities of the Barapan Kebo. 
Analisis Model Fulmer Dan Grover Dalam Memprediksi Financial Distress Pada Industri Barang Konsumsi Rianita Putri; Desak Nyoman Sri Werastuti
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.v12i1.28004

Abstract

This study aims to determine whether Fulmer and Grover models can predict financial distress in the consumer goods industry and compared which prediction models has the highest level of accuracy. The type of research was quantitative research. The population of the study was the companies in the consumer goods industry. This research period was from 2015-2018 with 124 samples divided into two categories, as the financial distress category (1) as many as 21 samples and the non financial distress category as many as 103 samples. The sampling method used was purposive sampling. The sample would be analyzed through descriptive statistical, multicollinearity assumption test, logistic regression, and calculated the level of accuracy and errors. The result showed that (1) the Fulmer models can be used in predicted financial distress with 6 ratios has a significant effect and 3 ratios has no significant effect toward financial distress. (2) Grover models can be used in predicted financial distress with 3 ratio has a significant effect toward financial distress. (3) The model that has highest level of accuracy in predicted financial distress in the consumer goods industry was Fulmer at 84,68%, followed by Grover at 78,23%.
Pengaruh Tingkat Literasi Keuangan Terhadap Kinerja Pengelolaan Keuangan pada Koperasi Simpan Pinjam di Kabupaten Buleleng Komang Gita Asri Utami; Ari Surya Dharmawan
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.v12i1.28009

Abstract

This study was conducted with the aim to determine the effect of the level of financial literacy on the performance of financial management in Savings and Credit Cooperatives in Buleleng Regency. This research is a quantitative study,pwhere the data used in this study are primary data where primary data is collected through questionnaires and measurement techniques used are Likert scale techniques. This research was carried out in Buleleng Regency. Theesampling technique in this study is the purposive sampling technique, so that a sample of 50 KSP is obtained and 3 people are selected in the financial department as respondents so that 150 management and savings and loan collectors are obtained. The data obtained will be analyzed using several data analysis techniques with statistical tests usingg the SPSS version 23.0 computer program, namely: descriptive statistical tests, instrument quality tests, classic assumption tests, hypothesis tests,aand coefficient of determination tests (R2). After conducting various statistical tests and hypothesis testing with the t statistical test, the results of the hypothesis test show that the knowledge variable (X1) has a positive and significant effect on financial management performance on KSP, the understanding variable (X2) has a positive and significant effect on management performance finance on KSP, and the application variable (X3) has a positive and significant effect on financial management performance on KSP. 
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Pertanggungjawaban BOP pada TK Swasta di Kabupaten Buleleng Kadek Mas Kharismayani; Putu Sukma Kurniawan
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.v12i1.28028

Abstract

This study aims to determine the effect of human resource competence, the use of information technology and internal control on the quality of the Operational Assistance Operational Assistance (BOP) accountability report on private kindergartens in Buleleng Regency. This type of research is a quantitative study whose source of data comes from primary data in the form of distributing questionnaires directly to respondents. The population in this study are all private kindergartens institutions that have received Operational Assistance Operational Assistance (BOP) funds in Buleleng Regency. The sample chosen in this study is using the Slovin formula so as to get a total of 66 samples. Data analysis techniques consist of: descriptive analysis, data quality test, classic assumption test, and hypothesis testing. Where in the hypothesis test includes multiple linear regression test, t test and test the coefficient of determination with the help of SPSS version 20 for windows. The results of this study indicate that the competence of human resources has a positive effect on the quality of the BOP accountability report, the use of information technology has a positive effect on the quality of the BOP accountability report and internal control has a positive effect on the quality of the BOP accountability report.
Pengujian Technology Accepted Model and Perceived Cost of Use Terhadap Penggunaan Sistem Em-Pise Pada LPD Desa Adat Tunjuk Ni Kadek Krisna Dewi; I Putu Gede Diatmika
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.v12i1.28070

Abstract

Lembaga Perkreditan Desa is a financial institution that implements the use of information technology systems as one of the competitive advantages with other banking companies. One of the technology systems implemented is e-banking where the public is able to make payments more easily and practically anywhere and anytime. Lembaga Perkreditan Desa of Adat Tunjuk Village is one that implements an e-banking system called Em-pise. However, due to the lack of customer understanding of some features that are difficult to use, the Lembaga Perkreditan Desa of Tunjuk must review the use of the Em-pise system.This study aims to determine the variable perceptions of ease, perceived usefulness, user interest and user costs for the implementation of the em-pise system. The researchmmethod used in the study is a quantitative researchmmethod withp rimary data obtained from questionnaire data measured using a Likert scale. This research was conducted at the Adat Tunjuk Village Credit Institute. The population in this study were 5,246 LPD customers. The sampling method is done by simple random sampling and the number of samples is 98 people. The research data was collected using a question aire which was then processed using multiple linear regression tests with the help of SPSS 20. The results of this study stated that the variable system user efficacy (X1), the system user convenience variable (X2), the variable of user interest in the system (X3), the variable system user cost (X4) has a positive and significant effect on the use oftthe em-pise system (Y). This research implies that the customers of Adat Tunjuk Village Credit Institutions are expected to increase perceptions related to the utility and ease of technology, hence there will be an interest that influences customers to apply payments online so that customers are able to increase the use of the em-pise system and also support the efforts made by employee of Lembaga Perkreditan Desa.
Analisis Kinerja Keuangan Perusahaan Dengan Menggunakan Metode Financial Analysis (Studi Kasus PT. Indika Energy Tbk Tahun 2014 – 2019) Wahyu Heri Prasetyo
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.v12i1.28155

Abstract

Financial analysis is a method that can be used to determine the financial performance of a company. The results of the analysis can be used by interested parties to make business decisions. So the purpose of this study is to find out about the financial performance of the company PT Indika Energy Tbk from the period 2014 to 2019. In this study, researchers used the Financial Ratio Analysis method. This type of research in this study uses a case study research type. To collect data, researchers used secondary data collection methods. The data is taken from the Indonesia Stock Exchange Website and Indika Energy's official website. The results showed that the company's financial condition was not good. The profitability ratio shows that for three years it has been minus. Even the company's debt is higher than the company's capital. The company's cash ratio also shows a number below 1, which means that the company's liquidity ratio is in an unsafe condition. In such conditions the company must be careful in managing debt.
Akuntabilitas Pengelolaan Dana Program Mahasiswa Wirausaha (PMW) Universitas Pendidikan Ganesha Didanai Tahun 2019 Kade Wiwik Antari; Ari Surya Dharmawan
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.v12i1.28241

Abstract

 Student’s Entrepreneurship Program is a program for college which aimed for student by providing facilities in the form capital assistance and business assistance so that students are able to build their own businesses. This research aims to reveal the accountability of Student’s Entrepreneurship Program management funds in Undiksha. This research used qualitative aprroach. Data obtained by interviews, observation, and documentation studies, then analyzed through stages namely data reduction, data display, and conslusion drawing. The analyzed aspects are several steps of financial management namely planning step, actuating step, reporting and responsibility step, and controlling step. The result of the research is that management funds of Student’s Entrepreneurship Program, students haven’t yet applied the accountability principle because in reporting step, student still increase the expenditure amount, manipulate sales amount, and create fiction transaction documents.   

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