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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 Good Corporate Governance dan Modal Intelektual terhadap Nilai Perusahaan Ni Kadek Umi Sawitri; 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.v12i2.32378

Abstract

This study aims to determine the effect of Good Corporate Governance (managerial ownership and institutional ownership) and intellectual capital on firm value. This research is a quantitative research. The population in this study were manufacturing companies on the Indonesia Stock Exchange and the sample in this study were 52 companies with the sampling technique using purposive sampling. In this study, the data used are secondary data. The analysis used in this study is multiple linear regression analysis with the SPSS Version 20.0 program. The results in this study indicate that (1) the managerial ownership variable has a positive and significant effect on firm value, this can be seen in the results of hypothesis testing, (2) managerial ownership variables also have a positive and significant effect on firm value, (3) ) The intellectual capital variable has a positive and significant effect on firm value, the three variables in this study have positive and significant results on firm value, so it means that these three variables have a very large influence on firm value.
Blue Accounting : Keberlanjutan Terumbu Karang Di Pantai Jemeluk Dhimas Putra Negara; Nyoman Ari Surya Darmawan
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.v12i2.32414

Abstract

PThis study aims to determine how the application of blue accounting in the care of coral reefs at Jemeluk beach to maintain its sustainability. This research was conducted on Jalan Amed Seraya-Jemeluk, Purwakerti Village, Abang District, Karangasem Regency. The research method used in this research uses qualitative methods. The subject of this research is the sustainability of coral reefs at Jemeluk beach. The subjects of this research are parties who can be asked for information and also understand the issues being studied. In this study, the authors used a purposive sampling technique where sampling was carried out with certain considerations. The considerations included that the informants knew or were directly involved in managing the sustainability of coral reefs at Jemeluk beach. The informants in this study were caretakers of coral reefs at Jemeluk beach. While the object in this study is blue accounting: the sustainability of coral reefs at Jemeluk beach. The results of this study are the application of blue accounting to the activities of the company activities can help as an effort to reduce environmental problems. The application of blue accounting helps in revealing the environmental problems faced. The application of blue accounting is very helpful for companies in the reporting process related to environmental conservation records, namely planting coral reefs.  
Analisis Laporan Keuangan Dalam Memprediksi Kebangkrutan Dengan Model Springate Dan Model Grover Pada Perusahaan Pertambangan Putu Rahadi Erawan; 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.v12i2.32431

Abstract

This study aims to analyze the prediction of bankruptcy of mining companies listed on the BEI for the 2014-2018 period used the Springate and Grover model analysis method. The sample companies used in this study were 9 companies obtained by purposive sampling and observation for 5 years resulting in amount sample becomes 45 sample. The type of data used is secondary data, while the data collection techniques are obtained from historical data from mining companies, financial reports published by the BEI and literature studies. The data analysis technique used is the Springate model and the Grover model. The results of this study indicate that 1). The results of the analysis the Springate and Grover models can analyze the potential for financial distress well. 2). There are differences in the analysis of results between the two models and the Springate model is the most predictive in analyzing the potential for bankruptcy..  
Pengaruh NPM, ROA dan EPS Terhadap Harga Saham Pada Perusahaan Sub Sektor Perbankan di BEI Ni Komang Triyanti; Gede Putu Agus Jana Susila
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.v12i2.32730

Abstract

This study aims to determine and analyze the effect of NPM, ROA, and EPS variables on stock prices in sub-sector banking companies listed on the Indonesia Stock Exchange simultaneously or partially. The research design used in this study is a causal quantitative research design. The research subjects are banking sub-sector companies listed on the Indonesia Stock Exchange and the objects in this study are NPM, ROA, EPS, and stock prices. Data were collected using the document recording method and analyzed using the multiple linear regression analysis methods. The results showed that (1) The effect of NPM, ROA, and EPS on stock prices was 85.5% (2) NPM had a positive effect on stock prices by 25.8% (3) ROA had a positive effect on stock prices by 26.4% ( 4) EPS has a positive effect on stock prices by 21.9%, which means that the ups and downs of stock prices are influenced by NPM, ROA, and EPS variables.  
Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali I Ketut Darma
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.v12i1.32882

Abstract

The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.
Potensi Rush Money dalam Pertimbangan Melakukan Audit Eksternal Lembaga Perkreditan Desa I Made Sara
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.v12i1.32885

Abstract

The purpose of this study was to examine the influence of the variable ownership, size (size), potential rush money and supervision of the need for an external audit at village credit institutions. This research was conducted in all LPDs in Bali Province with a population of 1,327 LPDs, but the samples were 93 institutions. Data collection was carried out by survey using a questionnaire. And the collected data were analyzed using multiple linear regression method. The result is that the LPD ownership and size variables do not have a significant effect on the LPD's decision to conduct an external audit, because the need for an external audit is only done when the LPD experiences a case of fraud or loss of customer funds or other cases related to fraud. meanwhile, the variables of potential for rush money and supervision have a positive and significant effect on the need for an external audit. This happened because of the various financial cases that occurred in financial institutions the most feared thing was rush money, so it needed to be prevented, so that once fraud was detected in the LPD, an external audit was immediately carried out to maintain public trust in the institution. Next is supervision, this is of course closely related to the LPD's decision to carry out an external audit or not, because supervision by the supervisory agency has a detection and prevention function in the act of financial fraud.
Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia I Gusti Ayu Agung Omika Dewi; Luh Gede Putu Risadhi Aldhani
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.v12i1.33329

Abstract

This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.
Pengaruh Pengukuran Kinerja Terhadap Komitmen Organisasi Melalui Keadilan dalam Prosedur Evaluasi dan Kepuasan Kerja Sebagai Variabel Mediasi Rivaldo Maubi Ahmad; Andy Dwi Bayu Bawono
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.v12i1.33348

Abstract

This study aims to determine the elements that affect organizational commitment. The research model consists of one independent variable namely performance measurement and two mediating variables namely procedureral fairness and job satisfaction. The aforementioned variables are used to determine their influence on organizational commitment as dependent variable. This research uses quantitative research and the sample is taken by using purposive sampling method from the employees of the Sharia State Savings Bank in Central Java. The sample criterias are the employee who have 1 year of job experience and have positions as manager or supervisor. This research obtained 50 data from samples by using online distribution questionnaire. Path analysis, t test and sobel test to test the effect of the mediating variables. The result shows that performance measurement has no influence on organizational commitment and the performance measurement has a significant effect on procedural justice. Further, procedural justice has also no significant effect on organizational commitment and performance measurement has a significant influence on job satisfaction. In contrary, job satisfaction has a significant effect on organizational commitment. In the mediating variable analysis, performance measurement has a direct effect on organizational commitment through procedural justice. However, performance measurement has an indirect effect on organizational commitment through job satisfaction.
Pengaruh Pengetahuan Perbankan Syariah dan Religiusitas Terhadap Minat Berkarir di Perbankan Syariah dengan Sikap sebagai Variabel Moderasi Tri Indah Sulistiyowati; Luqman Hakim
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.v12i1.33652

Abstract

Careers for graduates of accounting education study programs are not only limited to accounting teacher but also careers in islamic banking. The aims of this study is to analyze the influence of the variables of islamic banking knowledge and religiosity on career Interest in islamic banking, reinforced by the moderating variable of the attitude. The subject or population of this study is students of State University of Surabaya, accounting education study program. The sample was determined using a purposive sampling method with a total sample of 158 respondents. The questionnaire is a data collection method used. The results of data analysis through WarpPLS show that knowledge of islamic banking directly, positifly, and significantly influences career interest in islamic banking. Religiosity does not directly affect career interest in islamic banking. Attitude can strengthens the influence of islamic banking knowledge on career interest in islamic banking but cannot moderate the influence of religiosity on career interest in islamic banking. 
Analisis Penyelesaian Kredit Macet Berdasarkan Konsep Menyama Braya Di Bumdesa Pandan Harum Selat Kadek Eni Andriani; I Gede Agus Pertama Yudantara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.33876

Abstract

This study aims to determine the factors that cause bad credit in Pandan Harum BUMDesa Selat Village and to find out how to solve the bad credit in Pandan Harum BUMDesa Selat Village based on the concept of nyama braya. This research was conducted at BUMDesa Pandan Harum, Selat Village, Sukasada District, Buleleng Regency, Bali. This study used qualitative research methods. Data collection in this study was carried out through interviews conducted with the Chairman of BUMDesa Pandan Harum Selat, the Secretary, the Selat Village Headquarters, and customers, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data presentation, data analysis and conclusion drawing. The results of this study indicate that there are 3 factors that cause credit, namely weak internal control in procedures for granting and returning credit, lack of public awareness, and the state of the community's economy. To solve the problem of bad credit, the concept of nyama braya was applied, namely by updating the internal control system, approaching the community based on the concept of nyama braya, and forming the "Nyama Pandan Harum Forum". 

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