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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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Analisis Faktor Yang Berpengaruh Terhadap Minat Berwirausaha Pada Mahasiswa STMIK STIKOM Indonesia Ni Made Mila Rosa Desmayani
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.v12i3.37052

Abstract

The purpose of this study was to determine the analysis of factors that influence the interest in entrepreneurship in STMIK STIKOM Indonesian students. Described using attitude factors and contextual factors. The data collection method in this study used a questionnaire technique. The population of this research is STMIK STIKOM Indonesia students. The sample used is purposive sampling method, with the number of respondents 92 students by spreading using google form. The data analysis technique used was multiple linear regression. Based on the test results, the results of the research instrument test & classical assumption test show that all variables are declared reliable & valid and meet the classical assumption test. The results of hypothesis testing indicate that attitude factors and contextual factors have a positive effect on the entrepreneurial interest of STMIK STIKOM Indonesian students.
Pengaruh Kepemilikan Institusional, Kepemlikan Manajerial, Dan Komite Audit Terhadap Integritas Laporan Keuangan Angel Novelina Putri Tamara; Andi Kartika
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.v12i2.37654

Abstract

This study aims to analyze and examine the effect of institutional ownership, managerial ownership, and audit committee on the integrity of financial statements. The population used in this study is all manufacturing companies that have been listed on the Indonesia Stock Exchange (IDX) in the last five years, namely 2015-2019 as many as 779 companies. The sampling method used in this study is using a purposive sampling technique to obtain a sample of 150 companies. The data analysis method used in this research is multiple linear regression analysis. The results of this study explain that institutional ownership and managerial ownership have a significant positive effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Pengaruh CAR, NPL, LDR Terhadap Profitabilitas Bank (ROA) Tahun 2017-2019 Pricilla Febryanti Widyastuti; Nur Aini
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.v12i3.37828

Abstract

The purpose of this research is to analyze and test the effect of CAR, NPL, LDR on bank profitability (ROA). The population in this study were all banking companies listed on the Indonesia Stock Exchange (IDX) during 2017 - 2019 which amounted to 128 companies. The sampling method used in this research is using the census technique, that is, all companies can be used as samples or can be said to be full samples. The data analysis method used in this research is multiple linear regression analysis. The results of this study reveal that CAR and LDR have no effect on bank profitability (ROA), while NPL has a significant negative effect on bank profitability (ROA).
Analisis Pemenuhan Kapabilitas Aparat Pengawasan Intern Pemerintah Level 3 pada Inspektorat Provinsi Kepulauan Bangka Belitung Andhika Putra Susanto; Sjarief Hidajat
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.v13i01.37911

Abstract

This study aims to identify the capabilities of the Government Internal Supervisory Apparatus (APIP) in Inspectorate of Bangka Belitung Island Province based on the Internal Audit Capability Model (IA-CM). This research uses a qualitative research referring to IA-CM framework for assessment of internal audit capability in Inspectorate of Bangka Belitung Island Province. The research data collection method uses document review, literature review, and interview. The focus of this research is the capability of APIP carried out on each KPA in each Element (Element 1 to Element 6) which is in Level 2 (Infrastructure) and Level 3 (Integrated) by using IA-CM. The results of this study indicate that the capability level of APIP in Inspectorate of Bangka Belitung Island Province is currently at level 3 (integrated). In each element, all relevant audit policies, processes and procedures are defined, implemented and integrated.  
Pengaruh Penerapan E-Filing Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Perpajakan Dan Preferensi Risiko Wajib Pajak Sebagai Variabel Moderating (Studi Kasus Pada Kpp Pratama Surabaya Sawahan) Helena Novimilldwiningrum; Sjarief Hidajat
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.v13i01.38006

Abstract

This study aims to determine the effect of the implementation of E-filing and E-billing on Individual Taxpayer Compliance with Tax Understanding and Taxpayer Risk Preferences as Moderating Variables (Case Study at KPP Pratama Surabaya Sawahan). The population in this study were all individual taxpayers registered at KPP Pratama Surabaya Sawahan in 2020, which were 96,380 people. The sampling technique used is the non-probability sampling method, convenience sampling technique, with a total sample of 399 samples which are the number of effective individual taxpayers and non-effective individual taxpayers. because this research focuses on effective individual taxpayers. Data collection techniques using closed questionnaires. The data analysis technique in this study uses moderated regression analysis (MRA). The results showed that the implementation of e-filing and e-billing had a positive effect on Individual Taxpayer Compliance (Sig. 0.000 < 0.05). And understanding of taxation as a moderating variable strengthens the relationship between the application of e-filing and e-billing to individual taxpayer compliance with a negative coefficient with Sig. 0.000 < 0.05. And Risk Preference as a moderating variable strengthens the relationship between the implementation of e-filing and e-billing on Individual Taxpayer Compliance with a positive coefficient direction with Sig. 0.000 < 0.05.  
Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2020) Vidella Anisa Firdaus; 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.v13i01.38009

Abstract

This study aims to examine the effect of capital intensity, sales growth and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. Determine the number of samples using the purposive sampling method in order to obtain 44 companies. The method used is panel data regression with a fixed effect model (FEM). The results showed that capital intensity had a significant positive effect on tax avoidance. Whereas sales growth and executive compensation have no effect on tax avoidance.
Pengaruh Self Assessment System Terhadap Kepatuhan Pajak Andiani Putri; Priyo Hari Adi
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.v13i01.38012

Abstract

This study aims to determine how the tax compliance in the city of Kendal Regency. The variables used in this research are Self Assessment System, Equality Principle, and Tax Compliance. This study focuses on data on taxpayers in Kendal Regency. The data collection method used in this study is the method of distributing online questionnaires to 104 Civil Servants in Kendal Regency. Analysis of the data used is multiple linear regression analysis. Based on the research that has been done, it is proven that the self-assessment system has an effect on tax compliance while the principle of equality has no effect on tax compliance.  
Pengaruh Volume Perdagangan, Kurs Dan Risiko Pasar Terhadap Return Saham Pada Perusahaan Lq-45 Di Bursa Efek Indonesia Tahun 2018-2020 Bernike Bilha Damaris Mardiyanto; 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.v13i01.38071

Abstract

This study aims to prove the effect of trading volume, exchange rate, and market risk on stock returns of LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The type of research conducted is causal associative research. The research population includes LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as many as 36 companies. The sampling technique used purposive sampling in order to obtain 108 samples. The data analysis method used is multiple linear regression. Based on the results of the research, trading volume has a positive and significant effect on stock returns, as evidenced by the beta coefficient value of  at a significance value of 0.006. Exchange rate does not affect the return of shares is evidenced by the value of the beta coefficient of  the significant value of 0.072. Market risk has a positive and significant effect on stock returns as evidenced by the beta coefficient value of 0.041 at a significance value of 0.000. The multiple linear regression equation in this study is Y = (-1.484) +  Volume +  Exchange Rate + 0.041 Beta + e   
Pengaruh Struktur Kepemilikan, Struktur Modal Dan Persistensi Laba Terhadap Kualitas Laba Jionike Priskanodi; Sri Trisnaningsih; Invony Dwi Aprilisanda
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.v13i01.38272

Abstract

Earning information was the most etential information in financial statement. Earning reflected company performance, company success, also predicted future cash flow. Earnings quality was as important as earning information itself. Lack off earning information could lead to bad decision making. Because of that, this research aims to test the effect of ownership structure, capital structure, and earning persistence on earning quality.            This research used secondary data in the form of financial statement and annual report of the company. This resarch used population from the consumer goods company that listed in Indonesia Stock Excahange (IDX) on 2016-2019, with 26 company sample that choosen by purposive sampling method. Normality test, classic assumption test, hipotesist test, and multiple linear regression are used to fulfill the aim of this research.            The results of this show that (1) ownership structure has no significant effect on earning quality, (2) capital structure has no significant effect on earning quality, (3) earning persistence has no significant effect on earning quality, (4) ownership structure, capital structure, and earnig persistence have no significant effect on earning quality simultaneously.
Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan Bayu Wulandari; Glenardy Glenardy; Michael Romi; Ricky Ricky
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.v13i01.38827

Abstract

This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood    CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted       on I banking company I, which is BCA bankI with a population I research I more than I 180 I             (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After             carrying out various considerations, this research took a sample of 80 people from various             audit divisions. The method which is used in this research I is theI-analysis of the multiple      linear regression method. The dependent variable I is Fraud Prevention, while the             independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good       Corporate Governance. The results of this research show that the majority of the Audit’s        QualityI has a significant positive effect on fraud prevention measures, while I for Internal   Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud             prevention.       

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