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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 Penganggaran Berbasis Kinerja, Pengawasan Preventif Dan Pengawasan Detektif Terhadap Efektifitas Pengendalian Anggaran Pada Opd Di Kabupaten Buleleng Gede Andika Bayu Saputra; Edy Sujana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29042

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penganggaran berbasis kinerja, pengawasan preventif dan pengawasan detektif terhadap efektifitas pengendalian anggaran pada OPD (Organisasi Perangkat Daerah) di Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kuantitatif. Populasi yang digunakan yaitu seluruh pegawai instansi pemerintahan yang terdaftar dalam OPD Kabupaten Buleleng yang merupakan pengelola unit kerja atau pejabat struktural pada OPD di Kabupaten Buleleng. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, dengan 440 orang sampel. Sumber data yang digunakan yaitu data primer yang diperoleh dengan penyebaran kuesioner secara langsung kepada responden. Analisis data dalam penelitian ini menggunakan analisis deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis dengan bantuan program SPSS versi 23.0.Hasil penelitian ini menunjukkan bahwa (1) penganggaran berbasis kinerja berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng; (2) pengawasan preventif berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng; dan (3) pengawasan detektif berpengaruh positif dan signifikan terhadap efektivitas pengendalian anggaran pada OPD di Kabupaten Buleleng.
Pengaruh Tingkat Pengetahuan Perpajakan, Sikap Wajib Pajak dan Tarif Pajak Terhadap Kepatuhan Membayar Pajak (Studi Kasus Pada UMKM di Kabupaten Buleleng) Kadek Disi Dianartini; 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.v12i1.29045

Abstract

In order to achieve the predetermined tax target, one of the obstacles is the low obedient or obedient behavior shown by the taxpayer, so this condition has an impact on the realization of tax revenue. This research has a purpose to understand how the impact given by the level of tax knowledge, taxpayer attitudes, and tax rates on tax compliance. Researchers determine the selection of research objects in Micro, Small and Medium Enterprises in Buleleng Regency. Quantitative as a rule used in this research by selecting primary data as the root of data acquisition through questionnaires intermediate. In this research, the population used is all those who are classified as individual taxpayers and micro and small business owners in Buleleng Regency, Bali who have been registered at the Singaraja Pratama Tax Office with data in 2019 amounting to 6,120. Based on the population size by choosing the Slovin formula, it is known that the number of samples is 99 respondents. The way to collect data is to distribute it online through an intermediary google form as an action to prevent the spread of covid 19. The way of analyzing data uses the assistance of the SPSS version 20 for Windows program. The results of this research provide evidence that tax knowledge (X1) contributes positively and significantly to tax compliance with sig. is worth 0.004 <0.05. Then the attitude of the taxpayer (X2) contributes positively and significantly to tax compliance with sig. is worth 0,000. Furthermore, the tax rate (X3) has a positive and significant effect on tax compliance with sig. 0.003 <0.05.
Pengaruh Penegakan Hukum, Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Accounting Fraud Pada LPD Di Kabupaten Buleleng Desak Made Rieska Ariestina; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29149

Abstract

Abstrak Kecurangan adalah tindakan secara sengaja yang melawan hukum dan menguntungkan bagi individu atau kelompok baik dari luar maupun dalam organisasi  dengan merugikan pihak lainnya. Penelitian ini dilakukan untuk mengetahui : (1) pengaruh penegakan hukum terhadap kecenderungan kecurangan accounting fraud pada LPD, (2) moralitas individu terhadap kecenderungan kecurangan accounting fraud pada LPD dan (3) efektivitas pengendalian internal terhadap kecenderungan kecurangan accounting fraud pada LPD. Penelitian ini ditujukan pada LPD di Kabupaten Buleleng. Peneliti menggunakan teknik purposive sampling  untuk pengambila data dengan 206 responden. Metode kuantitatif adalah acuan pada penelitian ini dengan mengumpulkan data primer dari jawaban kuesioner yang disebar akan diukur berdasarkan skala likert  1-5. Teknik analisis pada data menggunakan uji regresi linear berganda yang akan diolah dalam program SPSS 20.0 for Windows. Hasil pada penelitian ini menarik kesimpulan bahwa (1) penegakan hukum berpengaruh positif terhadap kecenderungan kecurangan accounting fraud (2) moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan accounting fraud (3) efektivitas pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan accounting fraud.Kata Kunci : penegakan hukum, moralitas individu, efektivitas pengendalian internal dan kecenderungan accounting fraud.
Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat dan Proteksi Awig-Awig Terhadap Kencenderungan Terjadinya Kebangkrutan Pada Lembaga Perkreditan Desa (Studi Pada LPD di Kabupaten Buleleng-Bali) Putu Indah Paramita; I Putu Julianto
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.v12i1.29160

Abstract

As an institution that was formed by traditional villages in Bali, apart from having a business function, the Lembaga Perkreditan Desa (LPD) also had a social function in advancing the economy of the traditional village and all its krama. Disparate of the other financial institutions, apart from using formal organizational rules, LPD also used kinship rules both in decision making and in making the LPD regulations (awig-awig). This study aimed to examine the effect of human resource competence, community participation and the protection of awig-awig to the tendency of bankruptcy at village credit institutions. This research used quantitative methods with the number of samples used were 63 LPD in Buleleng Regency with 189 respondents. The data analysis used Statistical Package for Social Sciences (SPSS) 24.0 by using multiple linear regression test. The results show that human resource competence, community participation and awig-awig protection have a negative effect on the tendency of bankruptcy at LPD.
Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Manufakturasub Sektoralogam Dan Sejenisnya Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 Putu Bayu Pratama; Sunitha Devi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29167

Abstract

Tujuan dari penelitian ini adalah untuk membuktikan pengaruh struktur modal, pertumbuhan penjualan dan manajemen laba terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia sejak tahun 2016-2018. Sampel penelitian dipilih dengan menggunakan metode purposive sampling dan diperoleh sebanyak 15 perusahaan yang memenuhi kriteria. Sumber data yang digunakan adalah data sekunder yaitu annual report perusahaan yang diperoleh dari website Indonesia Capital Market Directory, website Bursa Efek Indonesia, dan website masing-masing perusahaan. Teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan, pertumbuhan penjualan tidak berpengaruh terhadap kinerja keuangan, dan manajemen laba berpengaruh signifikan positif terhadap kinerja keuangan.
Pengaruh Persepsi Kebermanfaatan, Kemudahan Dan Keamanan Terkait Uang Elektronik Terhadap Kepuasan Penggunaan E-Money (Studi Pada Pengguna Jasa Transportasi Laut Ketapang-Gilimanuk) Nur Laila; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29207

Abstract

AbstractThis research was conducted to examine the effect of perceptions of usefulness, easy of use and security related to electronic payment  on e-money usage satisfaction and the effect of the three variables on e-money usage satisfaction. This type of research is quantitative research, where this research collects, processes, presents, and analyzes data quantitatively (numbers) and descriptively (sentence descriptions). This research was conducted at the Ketapang-Gilimanuk port in Jembarana district, Bali. The subject of this research is users of sea transportation services because ship users are definitely using e-money. The sampling technique used accidental sampling, namely the sampling technique based on chance, and obtained as many as 97 respondents. The research data were collected using a questionnaire which was then processed using multiple linear analysis tests with the help of SPSS version 24. The results showed that the perceived usefulness variable (X1) had a positive and significant effect on the use of e-money. The easy of use variable (X2) has a positive and significant effect on the use of e-money. The satisfaction variable (X3) has a positive and significant effect on the use of e-money. And finally, the perception of usefulness, easy of use, and satisfaction variables together has a positive and significant effect on the use of e-money. 
Pengaruh Sistem Pengendalian Internal, Gcg, Dan Keberadaan Awig-Awig Terhadap Kinerja Lembaga Perkreditan Desa Dengan Tri Hita Karana Sebagai Variabel Moderasi (Studi Empiris Pada Lpd Di Kecamatan Mendoyo, Kabupaten Jembrana Komang Widi Adnyani; I Putu Julianto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29263

Abstract

AbstractPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh pengendalian internal, good corporate governance, dan awig-awig terhadap kinerja LPD dengan tri hita karana sebagai variabel moderasi. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan LPD di Kecamatan Mendoyo yang berjumlah 123 orang sedangkan untuk sampel pada penelitian ini menggunakan teknik purposive sampling dengan jumlah 48 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji hipotesis secara parsial (uji t), uji MRA, dan uji koefisien determinasi (R square) dengan bantuan SPSS. Hasil dari penelitian ini adalah : (1) sistem pengendalian internal berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (2) good corporate governance berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (3) keberadaan awig-awig berpengaruh positif dan signifikan terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (4) keberadaan tri hita karana sebagai pemoderasi mempengaruhi sistem pengendalian internal terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, (5) keberadaan tri hita karana sebagai pemoderasi mempengaruhi good corporate governance terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo, dan (6) tri hita karana sebagai pemoderasi mempengaruhi keberadaan awig-awig terhadap kinerja organisasi pada LPD di Kecamatan Mendoyo. 
Analisis Penerapan Quickresponse Indonesian Standard Dalam Meningkatkan Akuntabilitas Pengelolaan Dana Punia Pada Pura Jagatnatha, Singaraja I Gusti Agung Gede Wahyu Widhi Atmika; Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29267

Abstract

Quick Response Indonesian Standard (QRIS) is a non-cash payment system that use smartphone for its media in which this system was launched by Bank Indonesia. In 2019 Bank Indonesia gave a permission for BPD Bali to launch QRIS. The usage of QRIS BPD Bali is not only for profit transactions, but also as social funding such as punia funds at temples. The purpose of this study was to prove the implications of QRIS for increasing accountability in the management system of punia funds. This study used descriptive qualitative method. The data were obtained through observation, interviews and documentation, which were then carried out by reducing, presenting data and drawing conclusions. The analyzed components were the effectiveness of QRIS, the opinions of pemedek and temple administrators and the implications for the accountability of punia fund management. The results of the study concluded that QRIS was considered ineffective due to lack of socialization, conventional believer mindset and lack of spiritual values so that it failed to provide a significant increase in the accountability of punia fund management at Jagatnatha Temple Singaraja.
Penentuan Harga Pokok Produksi Cengkeh di Catur Desa (Desa Gobleg, Desa Munduk, Desa Gesing, dan Desa Umejero) agus ari Wiratama; Ni Wayan Yulianita Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29276

Abstract

This study aims to understand and reveal the determination of the cost of production of cloves among farmers in Catur Desa (Gobleg Village, Munduk Village, Gesing Village, and Umejero Village). This study used qualitative research methods. Data collection was done by means of interviews, observation and documentation. The method used in this research is descriptive qualitative with an empirical study approach. The results of this research. The calculation of the cost of goods manufactured by farmers does not use the existing theoretical basis, but they only remember the huge costs they have spent and calculate as much as they can. Each distributor has a predetermined basic price, but in reality farmers still use the cost of goods that has been determined from each collector (distributor) in each village. The implication of this research is that in practice the results of this study have positive implications for the parties involved in this research. With the determination of the cost of production carried out by the author, it can help petanni to calculate the cost of production which should be able to determine the profitability obtained by farmers. This research is very helpful later for farmers to start recording costs so that they can calculate the cost of production and find out the resulting profitability. In theory, the cost of goods manufactured theory states that the cost of goods manufactured is the basis for determining the selling price. To determine the selling price, it is important for farmers to know the costs required to produce the cloves for sale..
Penentuan Harga Pokok Produksi Banten Pawiwahan Pada Pedagang Banten Di Kota Singaraja, Bali Santa Tifanny Margaretha Datu; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.29469

Abstract

This study aims to determine (1) the method used by Mr. Jro Mangku Sabda in determining the cost of goods, (2) how to calculate the cost of goods manufactured according to the accounting method. This study uses qualitative research with ethonographic research type. The data collection technique is done by observing, interviewing and also studying the documentation. The object of this research is the determination of the cost of production of Banten Pawiwahan for Banten traders in Singaraja City, Bali. The results of this study indicate that 1) The method used by Jro Mangku Sabda is still using the simple method, 2) The method of calculating the cost of production is in accordance with the accounting method, namely by using the full costing method. The calculation of the cost of goods according to the company is more than the full costing method and results in a difference of Rp. 246,000. The difference occurs because the cost treatment in the calculation of direct labor costs and factory overhead costs is different. The difference in the calculation of the element of direct labor costs is Rp. 90,000. For factory overhead costs, the inter-company calculation method with the full costing method is Rp. 156,000.

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