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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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Sistem Informasi Akuntansi Penjualan Umkm Berbasis Fintech (Studi Kasus Umkm Di Singaraja) Muhamad Handika; 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.v12i2.29496

Abstract

A research on the development of sales accounting information system of UMKM operation was neccesrily done in order to gain an accurate information as to the real condition of UMKM  at a certain time. This study uses a descriptive approach in researching and analyzing the phenomenon of the UMKM industry. Support the growth of the UMKM operation. The approach of this study uses uses the scope of topic covering its width and depth,which is in the form of a case study. The subject of this study was UMKM join to Grab, and the object of the study was sales accounting information system of UMKM, that is, the UMKM itself becoming the the case study.The data of this study were collected through direct observation and interview. The data that had been collected were annalysed qualitatively, which resulted in a desciption of sales accounting information systemof UMKM that had been developed. From the analysis of the data, it can be concluded that: the sales accounting information system possed by the UMKM is currently very simple and not systematic yet. Viewed from the information obtained as well as from the current documents of the UMKM, the manager does not know well about the development and the working system of his business.The sales accounting information system of the UMKM needs to be organised in a much better way, so that the business can provide information about the sale, cash input, cash output, supply, sale capital prize, and gross benefit for each period. Then, if the manualsystem has been designed with adequate information output, the computer-based system can be made. In the computer-based sales accounting information system, the staff is only concerned with entering the input, an then the program will process the data being entered. At last, automatically the output than can be used as the basis for decision making by the manager can be obtained.   
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi Dan Pelatihan Penyusunan Laporan Keuangan Terhadap Pelaporan Keuangan Bumdes Berdasarkan SAK ETAP Sahrul HI Posi; Sang Putu Angga Mahendra Putra
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.v12i2.29591

Abstract

The purpose of this study aims to determine the factors that affect the financial reporting of BUMDes based on SAK ETAP. This research method uses quantitative descriptive methods and primary data. This study took a sample of 47 BUMDes in 5 districts in North Halmahera Regency. The sampling technique used in this study was purposive sampling technique.The results showed that the level of education had no effect on the financial reporting of BUMDes based on SAK ETAP. Accounting understanding has a positive effect on BUMDes financial reporting based on SAK ETAP. Financial report preparation training has no effect on BUMDes financial reporting based on SAK ETAP. This research specifically explains how the level of education, understanding of accounting, and training in the preparation of BUMDes financial statements in North Halmahera Regency is influenced, so that it can be used as a guide for the government to make policies related to BUMDes financial management in accordance with applicable regulations. This research is only limited to 47 BUMDes in 5 Districts. So it is suggested to further researchers to expand the object of research but to add other objects such as in every sub-district in North Halmahera Regency  
PENGARUH PENERAPAN E-COMMERCE, ENDORSER CREDIBILITY, DAN BRAND EQUITY TERHADAP VOLUME PENJUALAN PADA UMKM (STUDI KASUS PADA UMKM KABUPATEN BULELENG) I Nyoman Citra Sagita; Made Aristia Prayudi
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.v12i2.29613

Abstract

Penelitian ini memiliki tujuan untuk mengetahui seberapa besar pengaruh penerapan e-commerce, endorser credibility, dan brand equity terhadap volume penjualan pada UMKM di Kabupaten Buleleng. Dalam penelitian ini menggunakan pendekatan kuantitatif dimana pengolahan datanya dilakukan secara statistik. Penelitian ini dilakukan pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Buleleng yang populasi adalah seluruh UMKM di Kabupaten Buleleng dengan jumlah pupolasi infinite atau tak terbatas. Dan teknik pengambilan sampel menggunakan metode purposive sampling. Penelitian ini memiliki kriteria sampel yaitu telah menggunakan berbagai platform e-commerce, dan merupakan jenis usaha mikro, kecil, dan menengah. Sampel penelitian ini sejumlah 80 responden. Adapun sumber data pada penelitian ini adalah data primer yang diperoleh dengan menggunakan kuisioner yang kemudian diolah dengan uji analisis linear berganda menggunakan bantuan SPSS. Hasil penelitian ini menunjukan bahwa penerapan e-commerce, endorser credibility, dan brand equity secara parsial atau individual berpengaruh positif dan signifikan terhadap volume penjualan pada UMKM di Kabupaten Buleleng.
Role Stress Auditor Pada Kinerja Dengan Mengintegrasikan Konsep Whistleblowing Intention Ni Putu Riski Martini; Gde Deny Larasdiputra
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.v11i3.29900

Abstract

Penelitian ini bertujuan untuk menggali pengaruh konflik peran (role stress) pada kinerja auditor dengan whistleblowing intention sebagai variabel moderasi. Penelitian ini menggunakan 71 sampel auditor sluruh Bali. Penentuan sampel menggunakan teknik purposive sampling Penelitian ini menggunakan metode kuesioner dalam pengumpulan datanya. Teknik analisis data dalam penelitian ini adalah Regresi Linier Berganda dengan menggunakan aplikasi SPSS (Statistical Package for Sosial Science). Hasil penelitian menunjukkan bahwa Role Stress berpengaruh negatif pada kinerja dan whistleblowing intention mampu memoderasi hubungan antara role stress dan kinerja auditor.
Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Economic Entity Concept Gde Deny Larasdiputra; Ni Ketut Etty Suwitari
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.v11i3.29980

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan pengaruh kompetensi sumber daya manusia terhadap pengelolaan keuangan UMKM berbasis economic entity concept dengan dimoderasi oleh knowledge management. Lokasi penelitian dilakukan di Desa Selat Dusun Payungan Kecamatan Klungkung Kabupaten Klungkung bertepatan dengan program kuliah kerja nyata Universitas Warmadewa. Sampel berjumlah 30 UMKM aktif yang bergerak disektor perdagangan. Teknik pengambilan sampel dengan menggunakan sensus karena menggunakan seluruh populasi sebagai sampel. Selanjutnya data dianalisis dengan teknik regresi berganda yaitu moderated regression analisis. Hasil penelitian menyatakan bahwa kompetensi sumber daya manusia berpengaruh terhadap pelaporan keuangan UMKM berbasi economic entity concept, dan knowledge management dinyatakan memoderasi hubungan kompetensi sumber daya manusia dengan pelaporan keuangan berbasis economic entity concept.
Pengaruh E-Samsat, Sosialisasi,Dan Kemauan Membayar Pajak Terhadap Kepatuhan Wajib Pajak (Studi Pada Kantor Bersama Samsat Singaraja) Ketut Oyen Dedy Kurniadi; I Gusti Ayu Ketut Rencana Sari 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.v12i2.30117

Abstract

This study aims to see the effect of e-Samsat, socialization, and willingness to pay taxes on taxpayers. This study uses quantitative methods, where the data uses a questionnaire instrument. This research was conducted at a government agency, namely the Joint Office of SAMSAT Singaraja. This study uses one type of probability sampling, namely simple random sampling. The sample in this study were motor vehicle taxpayers with a minimum number of respondents 348 people. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results showed that partially e-Samsat, socialization, and willingness to pay taxes had a positive and significant effect on taxpayers.  
Pengaruh Partisipasi Anggaran, Pemberian Reward, Dan Asimetri Informasi Terhadap Budgetary Slack (Studi Empiris Pada Hotel Berbintang Di Kabupaten Gianyar) Komang Putriyani; Gede Adi Yuniarta
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.v12i2.30122

Abstract

The study aims to prove the effect of budget participation, reward and information asymmetry on budgetary slack at star hotels in Kabupaten Gianyar. This type of research is quantitative research. The sampling technique in this study was purposive sampling. Data were tasted on SPSS 24 and analyzed using descriptive analyzed using descriptive analysis and multi linear regression analysis.The results showed that the significance value of the budget participation variable was 0,000, the reward was 0,000 and the information asymmetry was 0,000 (0,05). So budget participation, rewarding and information asymmetry have a positive and significant effect on budgetary slack. This shows that with budget participation, providing rewards and information asymmetry, it can affect the budgetary slack in a company or organization in hotels throughout the Gianyar regency. 
Sistem Pengendalian Internal Sanksi Adat Pada Tradisi Mutranin Ni Kadek Sanchi Krisna Dewi; I Nyoman Putra Yasa
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.v12i2.30243

Abstract

Credit is generally carried out by formal financial institutions. However, in Nagasepaha Village, credit is called mutranin. Mutranin is religious in nature because it is carried out in an informal socio-religious organization, namely Nagasepaha Traditional Village. Because it is religious in nature, krama must comply with the rules of the traditional village called awig-awig, both written and unwritten. The purpose of this study is to describe how the implementation of customary sanctions as an internal control system in the mutranin tradition by Nagasepaha Traditional Village. The benefits of this research are as reference material and study for further research and as input for Nagasepaha Traditional Village. This research uses descriptive qualitative method. The resource persons of this study were the kelian, treasurer, village officials and the Nagasepaha Traditional Village manners. The result of this research is that customary sanctions as an internal control system in the mutranin tradition have fulfilled the SPI elements according to IAPI. The customary sanctions given consist of panicle sanctions, sanctions announced in sangkepan and kasepekang sanctions which can raise awareness of village manners in fulfilling their obligations.   
Analisis Pengendalian Risiko Kredit Macet Dengan Menerapkan Sanksi Adat Pada Lembaga Perkreditan Desa Adat Peneng Ayu Pita Ari; I Nyoman Putra Yasa
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.v12i2.30248

Abstract

AbstrakVillage Credit Institution (LPD) is a microfinance institution that manages funds from village communities which are fully regulated based on rules or awig-awig. However, problems that often occur cannot be avoided in a financial institution. This study aims to find out: (1) what is the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng and, (2) how is the implementation of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The informants of this study were the head of the LPD, the treasurer of the LPD, the head of the internal supervisor and members of the internal supervisor who manage and oversee the management of funds from the village community in the LPD at Desa Adat Peneng. The results of this study indicate that (1) the cause of unpayable principal and interest installment to the LPD at Desa Adat Peneng was the failure of the harvest that occurred in 2017 and 2018 due to irrigation improvements, and the character of the community who was not disciplined in completing installment payments, (2) the application of the customary sanctions in controlling the risk of bad credit to the LPD at Desa Adat Peneng is by applying the perampagan sanction as well as the last customary sanction, which is to be expelled from the customary village. The customary sanctions have been regulated in perarem LPD at Desa Adat Peneng.  
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Pengadaan Barang/Jasa (Studi Kasus Pada Satuan Kerja Perangkat Daerah (SKPD) Di Kabupaten Buleleng) Ida Ayu Putu Krisna Dewi; Gst. Ayu Ketut Rencana Sari 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.v12i2.30281

Abstract

This study aims to determine the effect of procurement committee income, procurement systems and procedures, internal control systems, quality of procurement committees, and procurement committee ethics on the tendency of fraudulent procurement of goods/services at SKPD in Buleleng Regency. This research is a quantitative study using primary data obtained from questionnaires given to respondents. The population of this study were all Heads of Offices, Secretaries, Heads of Subdivisions (Heads of General Subdivisions , Heads of Planning  Subdivisions, Heads of Finance Subdivisions), and 1 employee from 21 SKPD in Buleleng Regency totaling 126 people. The sampling technique in this study used a saturated sample of 126 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows. The results of this study indicate that the procurement committee has a negative effect on the tendency of fraudulent procurement of goods/services, the procurement system and procedure has a positive effect on the tendency of fraudulent procurement of goods/services, the internal control system has a negative effect on the tendency of fraudulent procurement of goods/services, the quality of the procurement committee has a positive effect on the tendency of fraudulent procurement of goods/services, and procurement ethics have a negative effect on the tendency of fraudulent procurement of goods/services.  

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