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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 Moralitas Individu, Komitmen Organisasi, Kultur Organisasi, Dan Gaya Kepemimpinan Terhadap Good Corporate Governance Pada Lpd Se-Kabupaten Buleleng sania yumia; Edy Sujana
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.v12i3.34623

Abstract

This research aims to determine the effect of individual morality, organizational commitment, organizational culture, and leadership style on good corporate governance in LPDs throughout Buleleng Regency. The population of this research is all employees who work in LPD in Buleleng Regency totaling 818 people, the sample technique used is purposive sampling. The number of samples in this research are 96 respondents. The data analysis technique in this research is quantitative using multiple linear regression analysis. The results of this research indicate that are (1) individual morality has a positive and significant effect on good corporate governance, (2) organizational commitment has a positive and significant effect on good corporate governance, (3) organizational culture has a positive and significant effect on good corporate governance, (4) Leadership Style has a positive and significant effect on good corporate governance.  
Pengaruh Persepsi Dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mengikuti “Kampus Merdeka” Dengan Pemahaman Akuntansi Sebagai Variabel Intervening Elizabeth Simatupang; Indrawati Indrawati Yuhertiana
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.v12i3.34700

Abstract

This study aims to examine the effect of perceptions and motivation of accounting students on their interest in participating in an “independent campus” with an understanding of accounting as an intervening variable. The sample used in this study amounted to 55 accounting students class 2017-2018 who have participated in an independent campus. The data used in this study are primary data obtained through direct distribution of questionnaires to accounting students. The data analysis technique in this study used SmartPLS 2.0 for windows. The results in this study indicate that student perceptions, motivation is a significant influence on student interest in joining an independent campus with an understanding of accounting. 
Pengaruh Inklusi Keuangan, Penggunaan Informasi Akuntansi, dan Karakteristik Wirausaha terhadap Keberhasilan UMKM di Kecamatan Buleleng pada Masa Pandemi Covid-19 leny sukmayanti; Sunitha Devi
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.v12i3.34726

Abstract

This quantitative approach research aims to determine the influence of financial inclusion, the use of accounting information, and entrepreneurial characteristics on the success of MSMEs in Buleleng Sub-district during the Covid-19 pandemic. Sample size is determined by using slovin formula, so that 85 MSMEs are obtained by selecting respondents using purposive sampling. The data sources in this study are primary and secondary data. The method of data collection is carried out by the dissemination of questionnaires. The data analysis method used is multiple linear regression tests. The data was analyzed using SPSS version 23 for windows. The results of this study show that: (1) financial inclusion has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; (2) the use of accounting information has a positive and significant effect on the success of MSMEs in Buleleng Sub-district during the covid-19 pandemic; and entrepreneurial characteristics have a positive and significant effect on the success of MSMEs in Buleleng sub-district during the covid-19 pandemic.  
Pengaruh Faktor Psikologis Dan Kualitas Informasi Terhadap Keputusan Melakukan Pinjaman Online Melalui Peer-To-Peer Lending Di Masa Pandemi Covid-19 (Studi Kasus Pada Mahasiswa Angkatan 2017 Universitas Pendidikan Ganesha) Erina Dwiyanti; Nyoman Trisna Herawati
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.v12i3.34773

Abstract

The purpose of this research was to determine the partially effect of psychological factors, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic. This research uses quantitative methods. This research is a correlational study which aims to determine whether there is a relationship between the variables involved in an object or subject under study. The sampling technique was carried out by using proportional purposive sampling. Data obtained through questionnaires distributed via google form to 340 respondents with the criteria of Ganesha University of Education active students who borrow through peer-to-peer lending and earn income regularly every month. The data obtained were then tested and analyzed using the data quality test method, classical assumption test, and multiple linear regression test. The results showed that all independent variables, namely perceived ease, perceived trustworthiness, perceived risk, and quality of information partially had a positive and significant effect on the decision to make online loans through peer-to-peer lending during the Covid-19 pandemic.
Pengaruh Opinion Shopping dan Disclosure terhadap Opini Audit Going Concern Dimoderasi Prior Opinion Anggie Widiasari; Rida Perwita Sari
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.v12i3.34849

Abstract

This research goal is to prove the effect of opinion shopping and disclosure on the going concern opinion with prior opinion as moderating variable. The population of this research is companies in sector finance that listed in BEI. The sample is selected with purposive sampling technique of 100 companies. The analysis technique used is SEM based on Partial Least Square (PLS) with SmartPLS 3.0 software. Based on the results, this reasearch found that there is effect of opinion shopping on going concern audit opinion, but there is no effect of disclosure on going concern audit opinion. The next result is there is moderating effect of prior opinion on the effect of opinion shopping on the going concern audit opinion, but there is no moderating effect of prior opinion on the effect of disclosure on the going concern audit opinion.  
Pengaruh Kesadaran Wajib Pajak Dan Pemahaman Wajib Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Pada Kpp Pratama Surabaya Karang Pilang Febiani Tevia Permana; Endah Susilowati
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.v12i3.34885

Abstract

 The purposes of this research are to analyze the influence awareness of paying taxes and taxpayer understanding to tax income, directly or indirectly, by taxpayer compliance as an intervening variable. The population in this research were individual taxpayers in pratama tax service office Surabaya Karang Pilang. The sampling method used in this research is simple random sampling that obtained 100 research respondents. The data analysis technique used in this research is Structural Equation Modeling (SEM) with WarpPLS 6.0 as the software. The results showed that : (1) taxpayer awareness has a positive effect on taxpayer compliance, (2) taxpayer understanding has a positive effect on taxpayer compliance, (3) taxpayer awareness has a positive effect on tax income, (4) taxpayer understanding has a positive effect on tax income, (5) taxpayer compliance has a positive effect on tax income, (6) taxpayer compliance capable as an intervening variable taxpayer awareness to tax income, (7) taxpayer compliance capable as an intervening variable taxpayer understanding to tax income 
Pengaruh Kualitas Pelatihan, Pemanfaatan Teknlogi Informasi dan Komitmen Organisasi Terhadap Keterandalan Pelaporan Keuangan Pemerintah Desa Kadek Ayu Indrayani; Desak Nyoman Werastuti
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.v12i3.34897

Abstract

This study aims to determine the effect of training quality, use of information technology, and organizational commitment to the reliability of village government financial reporting. This study uses a quantitative approach using a questionnaire which is measured using a Likert scale. The population in this study were village officials consisting of the Village Head, Village Secretary, and Head of Financial Affairs  in Buleleng Regency with a total of 387 village officials. The sampling method in this study is simple random sampling technique with a total sample of 197 respondents. The data analysis technique in this study used multiple linear regression with the help of the SPSS 24.0 for Windows program. The results of this study indicate that: (1) the quality of training has a positive effect on the reliability of village government financial reporting; (2) the use of information technology has a positive effect on the reliability of village government financial reporting; (3) organizational commitment has a positive effect on the reliability of village government financial reporting.  
Pengaruh Konsep Tri Kaya Parisudha, Keefektifan Pengendalian Internal, Persepsi Kesesuaian Kompensasi Dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa Di Kabupaten Karangasem Putu Novi Anesya Dewi A.; Anantawikrama Tungga Atmadja
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.v12i3.34925

Abstract

This research aimed to determine the influence of the concept of tri kaya parisudha, the effectiveness of internal control, the perceptions of suitability of compensation, and the implementation of good corporate governance on the tendency of fraud in village credit institutions in Karangasem district. The populations in this study were all employees of village credit institutions in Karangasem district as many as 824 employees with the number of samples involved 89 respondents. The sampling method in this study was used a simple random sampling method. The data were collected by distributing questionnaires to employees who were the research samples. The data were analyzed by using the multiple linear regression analysis techniques with SPSS 25.0 for the windows program.The results show that (1) the concept of tri kaya parisudha has a negative and significant effect on the tendency of fraud, (2) the effectiveness of internal control has a negative and significant effect on the tendency of fraud, (3) the perceptions of the suitability of compensation has a negative and significant effect on the tendency of fraud, (4) the implementation of good corporate governance has a negative and significant effect on the tendency of fraud.
Reaksi Pasar Modal Atas Pengumuman Terpilihnya Presiden Amerika Serikat Joe Biden (Event Study Pada Indeks LQ45 Tahun 2020) Putu Adi Pratama; Sunitha Devi
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.v12i3.34968

Abstract

This research is a quantitative study that aims to determine the difference average abnormal return and trading volume activity before and after the announcement of the selected United States President Joe Biden. This research was conducted in 7 days. Population and sample of the research are the LQ45 index. The sample selection method used is purposive sampling technique with certain criteria. Data testing techniques used are paired sample t-test and Wilcoxon signed ranks test. The results of this research shows that there are not significant differences in the average abnormal return and trading volume activity before and after announcement of the selected United States President Joe Biden.  
Analisis Perbandingan Trading Volume Activity Dan Abnormal Return Saham Idx30 Sebelum Dan Sesudah Pengumuman Covid-19 Sebagai Pandemi Oleh World Health Organization Putu Elfira Permata Sari; Rencana Sari Dewi
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.v12i3.34972

Abstract

Capital market conditions are affected by the events that happen around them. One of the events that could affect the capital market condiitons is the announcement of Covid-19 as a pandemic by the World Health Organization. The purpose of this research is to find out whether there is significant difference of Trading Volume Activity and abnormal return for the companies listed on the IDX30 Index before and after the announcement of Covid-19 as a pandemic by the World Health Organization. This research is a quantitative research based on event study with 11 days event window which consist of 5 days before, event day, and 5 days after the events. This research used secondary data that was acquired from the official website of Bursa Efek Indonesia and yahoo finance. The result shows that there is no difference in Trading Volume Activity before and after the announcement of  Covid-19, meanwhile, in abnormal return, there is a difference between before and after the announcement of  Covid-19.

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