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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 Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Buleleng Komang Aryadi Saputra; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35551

Abstract

This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.  Abstract This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.
Pengaruh Kesesuaian Kompensasi, Gaya Kepemimpinan, Perilaku Tidak Etis, dan Kompetensi terhadap Kecurangan Akuntansi dalam Perspektif Fraud Diamond Ni Putu Devrilia Sari; Lucy Sri Musmini
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35560

Abstract

This research aims to examine the effect of diamond fraud elements, such as, 1) compensation suitability, 2) leadership style, 3) unethical behavior, 4) competence, toward accounting fraud. This research employed quantitative research method that use data obtained from questionnaires and measure using the Likert scale. The research’s population were all employees of LPD’s around Abiansemal Districts. Non-probability sampling method is used with purposive sampling technique in which the chairman, secretary, and treasurer as respondents. The quality of the data is examined using the validity and reliability test. The classical assumption test used are normality, multicollinearity, and heteroscedasticity tests. The data analysis method used was multiple linear regression analysis with the assistance of SPSS 26.0 for Windows. The conclusion of the research showed: 1) compensation suitability and leadership style had a significant negative effect on accounting fraud, 2) unethical behavior and competence had a significant positive effect on accounting fraud. The results of this study have implications for LPD’s and future researchers.  
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, Pengetahuan Akuntansi dan Kompatibilitas terhadap Minat UMKM dalam Menggunakan Aplikasi SI APIK Kadek Wiratama; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35566

Abstract

The purpose of this study is to determine the effect of perceived usefulness, perceived ease of use, accounting knowledge and compatibility on behavioural intention in using SI APIK applications by the MSMEs. This study uses a quantitative research design that used data collection instrument in the form of a questionnaire. The population that used in this study is all the MSMEs in Buleleng District. Determination of the sample is using the purposive sampling method and then calculated by using the Slovin formula for the minimum number of samples that needed, which resulted 98 samples from the total of 6.836 MSMEs. Data analysis that used in this study are descriptive analysis, variable measurement, data quality test, classic assumption test, multiple linear regression analysis and hypothesis test by using the SPSS application. The result of this study get that the perceved usefulness, perceived ease of use, and compatibility have positive and significant effect on behavioural intention in using the SI APIK application. While accounting knowledge has no positive and significant effect on behavioural intention in using the SI APIK application. 
Profit Sharing Dalam Program Water Supply Pada Badan Usaha Milik Desa Pandan Harum Desa Selat Kadek Feri Perdana Putra; Nyoman Ari Surya Darmawan
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35585

Abstract

This study aims to determine how the application of a profit sharing system in the water supply program at the BUMDes Pandan Harum, Selat Village. The formulation of the problem in this study is "How is the implementation of the profit sharing system in the clean water supply program at BUMDes Pandan Harum Selat Village?". This study uses qualitative methods with data collection techniques, namely observation, interviews, and documentation. The results showed that BUMDes Pandan Harum applied profit sharing to the water management business unit. This profit sharing is carried out to official villages, traditional villages, BUMDes managers and BUMDes Eka Karya Giri Utama Wanagiri as owners of the springs. It is stated in the AD/ART belonging to BUMDes Pandan Harum that Dinas gets 20%, Adat gets 10% from the water management business unit, while for Eka Karya Giri Utama BUMDes it is considered a contribution cost and is included in operational costs in the financial statements made because there is no agreement related to profit sharing between the two parties
Pengaruh Kompetensi Aparatur Pemerintah Desa, Pelatihan Pengguna, Dan Gaya Kepemimpinan Terhadap Kualitas Implementasi Sistem Keuangan Desa Made Putri Irayani; Made Aristia Prayudi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35620

Abstract

This study aims to determine the effect of village government apparatus competence, user training, and leadership style on the quality of village financial system implementation in Buleleng Regency. The research method used in this study is a quantitative method with primary data obtained from questionnaires and measured using a Likert scale. The population of this research is the village secretary, finance officer, and village operator staff. The sample in this study amounted to 291 respondents who were selected using proportional random sampling technique. The data analysis method used in this study is a multiple linear analysis method with the help of SPSS version 24. The results show that the competency variable of the village government apparatus (X1) has a positive and significant effect on the quality of siskeudes implementation, the user training variable (X2) has a positive and significant effect. on the quality ofimplementation siskeudes, and the leadership style variable (X3) has a positive and significant effect on the quality of siskeudes implementation.   
Pengaruh Motivasi, Modal Ivestasi Minimal Dan Persepsi Resiko Terhadap Minat Mahasiswa Universitas Negeri Di Bali Untuk Berinvestasi Pada Masa Pandemic-Covid-19 (Studi Kasus Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha dan Universitas Udayana) Sinta Suci Prasini; Nyoman Trisna Herawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35702

Abstract

This study aims to determine the effect of motivation, minimal investment capital and risk perception on the interest of public university students in Bali to invest during the covid-19 pandemic. This study uses a quantitative approach.  Data were collected by using a questionnaire as a research instrument. This data is primary data because the data is obtained directly from the respondents' answers in the questionnaire distributed via google form. All students of S1 Accounting Study Program, Faculty of Economics, Ganesha University of Education and Udayana University were used as the population in this study.  From the entire population, the sample was determined by purposive sampling method. Based on the sampling method, the samples obtained were 285 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows program. The results showed that motivation (X1) and minimal investment capital (X2) had a significant positive effect, for risk perception (X3) had a significant negative effect on interest in investing.   
Pengaruh Pendapatan Debitur, Besar Pinjaman, dan Kebijakan Restrukturisasi Terhadap Tingkat Kelancaran Pengembalian Kredit di Masa Pandemi Covid-19 Pada Lembaga Perkreditan Desa (LPD) Kecamatan Buleleng Ni Kadek Wiwiek Widhi Asih; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35752

Abstract

This study aims to determine the effect of debtor income, loan size, and restructuring policies on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District. This type of research is quantitative research. The population used is all Lembaga Perkreditan Desa (LPD) in Buleleng District. The sampling technique in this study used purposive sampling with a total sample of 65 respondents. Sources of data used are primary data obtained through the distribution of questionnaires. The data were then analyzed using descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing with the help of the SPSS 26 program. The results showed that debtor income and restructuring policies had a positive and significant impact on the smooth rate of loan repayment during the Covid-19 pandemic at Lembaga Perkreditan Desa (LPD). While, the size of the loan has a negative and significant effect on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District.  
Pengaruh Pendapatan, Jumlah Nasabah, Dan Suku Bunga Terhadap Penyaluran Kredit Pada Pt. Pegadaian (Persero) Cabang Semarang Di Masa Pandemi Covid 19 Safitri Maharani; Rr Tjahjaning Poerwati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36107

Abstract

This study aims to analyze the effect of income, number of customers, and interest rates on credit distribution of PT.  Pegadaian (Persero) Semarang branch in 2018-2020.  The sample of this study was determined by purposive sampling method based on the first criteria of PT.  Pegadaian (Persero) Semarang branch in 2018-2020, the two PT.  Pegadaian (Persero) Semarang branch with increased distribution in 2015-2019, and the three PT.  Pegadaian (Persero) Semarang branch which has the necessary data in full to support the research being carried out such as: Income, Number of Customers, Interest Rates, and also Credit Distribution data, so that a sample of 48 outlets of PT.  Pegadaian (Persero) Semarang branch.  This research uses multiple linear regression model.  The results of this study conclude that income has a significant effect on Credit Disbursement.  The number of customers has no significant effect on Credit Disbursement, and interest rates have a significant effect on Credit Disbursement.
Signifikansi Pengaruh Sentimen Pemberlakuan PSBB terhadap Aspek Ekonomi: Pengaruh pada Stock Return dan Nilai Tukar Rupiah (Studi Kasus Pandemi Covid-19) Erika Tri Siti Hidayah; Rr Tjahjaning Poerwati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36194

Abstract

This study aims to further analyze the effect of sentiment on the implementation of PSBB on stock returns and the rupiah exchange rate. The sample of this study was determined by the purposive sampling method based on the criteria of companies listed on the Indonesian stock exchange during the 2020-2021 period and companies that are members of bluechip stocks during the 2020-2021 period. This research uses multiple linear regression model. The results of this study conclude that the sentiment of the application of PSBB has a significant effect on the exchange rate but has a significant negative effect on stock returns.
Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Ida Ayu Rahmatika; Jacobus Widiatmoko
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36328

Abstract

This research amied to examine the effect of ROA, FDR, OER/BOPO, and inflation toward the rate of return mudharabah deposit islamic bank in Indonesia on 2015-2019. This research use quatitative method and the data use is secondary data. Sampling technique in this research use purposive sampling method. The sampel in this research is 11 islamic bank has been registered in OJK on 2015-2019. The method use in this research is multiple linier regression. The result of this research show that (1) ROA, FDR, BOPO, and inflation simultaneously has a effect on the rate of return mudharabah deposits. (2) ROA and BOPO partially has no effect and significant on the rate of return mudharabah deposits. (3) FDR partially has a positive and significant effect on the rate of return mudharabah deposits. (4) Inflation partially has a negative significant effect on the rate of return mudharabah deposits.

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