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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 Penerapan Prinsip 5C Dan Sistem Pengendalian Internal Terhadap Efektivitas Pemberian Kredit Pada Lembaga Pekreditan Desa (LPD) Di Kabupaten Gianyar Suti Ardani; 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.v12i2.30302

Abstract

This study aims to measure the 5C principles and the internal control system that provides credit. This research uses a quantitative approach, this study uses instruments in its measurement and processes it statistically and in the form of numbers. This research was conducted at LPDs in Gianyar Regency. The population in this study were 104 LPDs in Gianyar Regency which were divided into 3 districts. Sampling using the Slovin formula, in order to obtain a sample of 51 LPD. The research data were collected using a questionnaire which was then processed by multiple linear regression analysis with the help of SPSS version 22.The results of the study state that (1) the application of the 5C principle has a positive and significant effect on the effectiveness of credit extension. This shows that the better the application of the 5C principle, the more effective the provision of credit will be, and (2) the internal control system has a positive effect on the effectiveness of lending. This shows that the more effective the internal control system is, the higher the effectiveness of lending will be.              
Pengaruh Kualitas Sistem dan Kualitas Informasi Terhadap Kepuasaan Pengguna Enterprise Resource Planning-System Application and Product In Data Processing (ERP-SAP) dengan Perceived Usefulness sebagai Variabel Moderating pada Pelindo I ( Persero) Sumatera Utara Eni Duwita Sigalingging; Dina Indah Permatasari
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.v12i1.30324

Abstract

The objective of the research was to find out the influence system quality and information quality on the satisfaction of the users of ERP-SAP (Enterprise Resource Planning-System Application and Product in Data Processing) with Perceived Usefulness as Moderating Variable at PELINDO 1 (Persero) Sumatera Utara. The research used causal method. The samples were 110 respondents, taken by using census technique. Questionnaires were distributed to practice employees who used ERP-SAP PELINDO 1 (Persero) Sumatera Utara. Primary data were obtained from the result of the questionnaires. Hypothesis was tested by using causal correlation test with SEM program and moderating test by using interactive test. The result of the research showed that system quality and information quality had positive and significant influence on the satisfaction of SAP users. Perceived usefulness as moderating variable was not significant in moderating the influence of system quality and information quality on the satisfaction of SAP users.
Pengaruh Inflasi, Sertifikat Wadiah Bank Indonesia, Skor Tukar Rupiah Terhadap Non Performing Financing (Npf) Pada Bank Umum Syariah Tahun 2015-2018 Tasya Feby Windasari; I Putu Gede Diatmika
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.v12i2.30604

Abstract

This study aims to determine the inflation variable, Bank Indonesia Wadiah Certificates, and the rupiah exchange rate for non performing financing. The population in this study is the Indonesian Islamic Banking Statistics published by the OJK. The sample used in this study is the Indonesian Islamic Banking Statistics published by the OJK in 2015-2018. The research method used in this research is quantitative research methods with secondary data obtained from Indonesian Islamic Banking Statistics from the 2015-2018 period. As for the inflation variable, the bank Indonesia wadiah certificate and the rupiah exchange rate were obtained from Indonesian Economic and Financial Statistics data from Bank Indonesia from the 2015-2018 period. The data were analyzed using several analyzes such as classical assumption test and hypothesis test (multiple linear regression analysis, determination coefficient test, t test) with the help of SPSS. The results of this study indicate that the inflation variable (X1) and the rupiah exchange rate (X3)) has a positive and significant effect on non-performing financing (Y). Meanwhile, the Wadiah Bank Indonesia Certificate (X2) variable has a negative and significant effect on non-performing financing (Y). 
Pemahaman Masyarakat Tentang Penerapan Akuntansi Pada Usaha Mikro Kecil Dan Menengah (UMKM) Erik Setiawan
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.v12i2.30643

Abstract

Accounting is a process of recording data obtained from a certain institution which produces reports to interested parties regarding economic activities and company conditions. In today's digital era, many small businesses or (MSMEs) are supporting the nation's economy. Until now, there are still many who have not applied accounting to Micro, Small and Medium Enterprises (MSMEs) and the obstacles they face. This study took 30 MSMEs in the city of Yogyakarta using the questionnaire filling method. The data used in this article's data are primary data that can be obtained by means of interviews and questionnaires. The analysis technique of this research is descriptive qualitative analysis technique. The results showed that most of the MSMEs in Yogyakarta had recorded sales, purchases, supplies, salaries and other expenses. The obstacles for MSMEs in applying accounting include educational background, never having attended accounting training and there is no need for accounting applications. 
Implementasi Sak Emkm Dalam Penyusunan Laporan Keuangan (Studi Kasus Pada UD Biyanta Sokasi Desa Tigawasa) Kadek Indra Dwi Priyanto; 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.v12i2.30721

Abstract

Understand the financial reporting compiled in UD UMKM. Byanta Sokasi is the aim of the following research which must be adjusted to the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The use of descriptive qualitative techniques is applied to the following research, in which the researching person conducts direct field observations and collects data on the things to be analyzed based on the monitoring and what the researcher knows. The research activity was held at UD Biyanta Sokasi which is located in Tigawasa Village, Banjar District, Buleleng Regency. Sources of data in this study include secondary data and primary data. Direct observation, interviewing, and documentation were chosen as the methods of collecting data for this research. A data analyzer is used which includes data reduction, presenting data, and analyzing data and then drawing conclusions.The research findings found that UD Biyanta Sokasi in the middle of making financial reports did not implement SAK EMKM. This is because the owners do not understand accounting and the owners think that the simple recording they do is enough and most importantly they can understand the records they make even though they do not match the rules and regulations that apply.   
Analisis Kinerja Koperasi Serba Usaha (Ksu) “Tri Dwi Eka” Menggunakan Metode Balanced Scorecard Gede Widiadnyana Pasek; Komang Dyas Upayana Arta; Ni Luh Sri Kasih
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.v11i3.30737

Abstract

The purpose of this research is to analyze the performance of Tri Dwi Eka KSU using the Balanced Scorecard Method. This research is a descriptive quantitative research. Based on the results of the analysis, it shows that the company's health uses the Balanced Scorecard Method. Based on the theory and provisions of the KUKM regulation no. 20 / Per / M.KUKM / XI / 2008, namely from a financial perspective starting from the ratio of own capital, efficiency, liquidity, asset profitability, capital profitability itself can be categorized as healthy in accordance with the stipulated provisions. Assessment from a customer perspective as measured by customer acquisition and customer rent can be categorized as healthy because the greater the customer perspective, the better the health level of the company's performance. Assessment from the internal business perspective process as measured by SCE, standard time divided by the time of completion can be categorized as healthy as well. Assessment of company performance is seen from the perspective of learning and growth, which from the level of employee productivity and employee retention can be categorized as healthy
Pengaruh Program Samsat Kerti, Sanksi Pajak, Dan Sosialisasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor (Studi Kasus Di Kantor Bersama Samsat Jembrana) Made Deva Aditya Fernanda; 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.v12i2.31096

Abstract

This research was conducted with the aim to know the influence of Samsat Kerti program, tax penalties, and tax sosialization toward motor vehicles taxpayers compliance in Jembrana Regency. This research is classified as a quantitative study, where primary data is the kind of data used in this research. Primary data were collected by distributing questionnaires directly and online via Google Form. Population of this resesarch are motor vehicle taxpayers that registered in Jembrana Samsat Office which amounts to 11.924 taxpayers. The sampling technique applied is purposive random sampling technique. Then the sample determined were 130 respondents, which is a motor vehicle taxpayer who is domicilied in Jembrana Regency and have been used services of Samsat Kerti. The techniques used in analyzing the data, started from testing of data quality, descriptive analysis, classic assumption tests, multiple linear regression analysis, until t tests, and the coefficient of determination (R2) by using SPSS version 24.0 for windows. This research obtained the result that each variables Samsat Kerti program (X1), tax penalties (X2), and tax sosialization (X3) have positive and significant influence toward motor vehicle taxpayers compliance (Y).
Pengaruh Reputasi KAP, Opini Audit, Profitabilitas, dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015-2017) Ni Komang Mita Abdina Sari; 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.v12i2.31249

Abstract

The purpose of this study was to empirically prove the impact of KAP reputation, audit opinion, profitability, and complexity of company operations toward audit delay. This study was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining sector companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The sampling technique in this study was purposive sampling. The samples that qualified the purposive sampling criteria in this study were 17 companies. The data analysis technique used was multiple linear regression analysis using SPSS software version 24. The results showed that (1) KAP reputation had an effect toward audit delay, (2) audit opinion had an effect toward audit delay, (3) profitability had an effect toward audit delay, and (4) complexity of company operations had an effect toward audit delay.
Laporan Laba Rugi Komprehensif Elisabeth Da Rato; Wahidahwati Wahidahwati
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.v12i1.31657

Abstract

 The purpose of Writing this Paper To find out the definition, usefulness, limitations, elements, and formats on the comrehensive profit and loss statement. The income statement presents a measure of the successful performance achieved by the reporting entity in one current period. This report reflects the operating activities of the entity. The profit and loss statement provides details of the entity's earnings, expenses, profits and losses for a period of time. The accounting model that is still in use today is historical costs, where assets and liabiitas are assessed based on the price obtained at the time of the actual transaction in the past. The comprehensive profit and loss statement not only covers unaddressed gains or losses, but also covers realized gains or losses. 
Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) Nekat Wahyu Bagus Prakoso; Endang Dwi Retnani
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.v12i1.31784

Abstract

This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77

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