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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 Struktur Kepemilikan Saham, Struktur Modal, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015 - 2020 Mega Ardianis Wari; Sri Trisnaningsih
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.v12i3.38925

Abstract

The value of the company is the result of the company's performance and reflects the share priceeformed by supply and demand in the stock market. The aim is to analyze and examine the effect of share ownership structure proxied by institutional ownership and managerial ownership, as well as capital structure proxied by DER, and profitability as proxied by ROE on firm value proxied by PBV in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) in 2015 -2020. Purposive sampling is used to determine sampling. The population of pharmaceutical companies is 10 companies. Samples according to the criteria are 30 samples from 5 companies for 6 years of observation. The analysis technique in this study uses multiple linear regression analysis. The data analysis test tool uses the help of the IBM SPSS version 26.0 application from windows. The results of this study indicate that institutional ownership has no significant effect on firm value, while managerial ownership has a negative and significant effect on firm value. At the same time, capital structure has a positive and significant effect on firm value, and profitability has a positive and significant effect on firm value.  
Pengaruh Profitabilitas, Likuiditas Dan Struktur Aset Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderating Dewi Uktani Mukaromah; Titiek Suwarti
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.v13i01.39819

Abstract

This study aims to analyze and examine the effect of profitability, liquidity, and asset structure on capital structure with firm size as the moderating variable. The population used in this study is all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2018-2020 as many as 182 companies. The sampling method used in this research is using purposive sampling technique which gets a sample of 172 companies and after being outliers to 141 companies. The data analysis method used in this research is Moderating Regression Analysis (MRA). The results of this study explain that liquidity has a negative effect on capital structure, liquidity has a negative effect on capital structure, while profitability has no effect on capital structure. Firm size moderates the effect of liquidity and asset structure on capital structure, but firm size does not moderate the effect of profitability on capital structure.   
Pengaruh Pajak (Etr), Tunneling Incentive (Tnc), Mekanisme Bonus (Itrendlb) Dan Firm Size (Size) Terhadap Keputusan Transfer Pricing (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020) Fany Setyorini; Ida Nurhayati
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.v13i01.40110

Abstract

Transfer pricing is a policy on transfer prices, including: selling prices of goods or services, and intangible assets to subsidiaries or related parties located in their country or in other countries. Currently, many national companies have turned into multinational companies. The difference between national and multinational companies is in the location of the company's operations, this makes the company's operational activities not only concentrated in one country. The impact of this resulted in differences in regulations and policies, especially in taxes. For the government, taxes are a source of state treasury revenue, while for companies, taxes are a burden that must be paid to the state. Transfer pricing is carried out to obtain maximum profit. The purpose of this study is to examine the effect of Taxes, Tunneling Incentives, Bonus Mechanisms and Firm Size on Transfer Pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was obtained using purposive sampling method with several criteria, the results obtained a sample of 163 companies. Hypothesis testing was carried out using multiple linear regression with the help of SPSS 25. The results of this study indicate that the tax and bonus mechanism has no effect on transfer pricing at a significance level of 0.467 > 0.05 and 0.68 < 0.05. Tunneling incentive and firm size affect transfer pricing with a significance level of 0.014 < 0.05 and 0.043 < 0.05. The value of Adjusted R Square is 5.9% while the remaining 94.1% is influenced by other variables not examined in this study.
Pengaruh Profitabilitas, Pertumbuhan Laba, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Nathasia Anggi Amelia; Saiful Anwar
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.v13i01.40220

Abstract

The value is the aftereffect of the organization's monetary exhibition in one period. The rationale for this review is to examine the impact of benefits, benefit development, and capital construction on firm value and to examine the capacity of corporate social obligations to direct the impact of productivity, benefit development, and capital design on firm value in the buyer cycle. regional organizations listed on the Trade Exchange. Indonesia 2015-2019.The sampling technique used a purposive testing strategy using specific steps to obtain 24 organizations with 120 annual reports. The investigative strategy used is Partial Least Square using WarpPLS 7.0 software.The results of this study indicate that benefits affect firm value, while benefit development and capital design have no impact on firm value. Furthermore, the existence of corporate social obligations as a driving variable weakens the impact of benefit development on firm value, but cannot direct the impact of productivity and capital construction on firm value. 
Dampak Pengembangan Obyek Wisata Kayu Putih Terhadap Keuangan Dan Aktivitas Ekonomi Masyarakat Di Banjar Bayan Ni Made Suindari; Luh Putu Setyandarini Surya
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.v12i3.40699

Abstract

Tourism is one sector that has an impact on the economy. The island of Bali, which is famous for its culture and natural beauty, has a variety of tourist attractions. One of the unique tourist attractions in Bali is the existence of a giant wooden tree that grows firmly in the Bayan Traditional Village area. The tree which the local community calls the eucalyptus tree is estimated to be hundreds of years old, growing behind a sacred place called Pura Babakan. The idea to develop this tree as a tourist attraction began in 2013 and began to be visited by tourists. Tourist arrivals certainly affect the economic activities of local residents. This study examines the economic impact of the community as a result of the development of eucalyptus tourism objects. Interviews and observations were conducted to collect primary data. The qualitative approach was carried out through structured interviews with informants. The condition of community settlements, the type of residential building is permanent with tiled floors and walls. The ownership status of the house is self-owned, built on land inherited by the family. All houses have electricity. Most people use gas stoves for cooking. Ownership of valuables such as cars, motorcycles, gold, refrigerators, televisions, cellphones, and computers, the acquisition is not related to the impact of tourism objects, but because of necessity. In general, the development of eucalyptus tourism objects has not had much effect on the economy of the Bayan Traditional Village community. This tourist attraction is only a giant tree with limited supporting facilities. In the future, there are still many potential villages that must be explored as a means of supporting and adding to the comfort of visitors.  
Analisis Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada Lembaga Perkreditan Desa (Lpd) Desa Pakraman Banyuning Luh Intan Pardina Devi; Gede widiadnyana Pasek
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.v12i3.40815

Abstract

This study aims to determine how the development of financial performance use Profitability Ratio is Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning. The subject of this research is Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning and the object of research is analysis of financial performance based on profitability ratio. The types of data used are quantitative and qualitative data. Data collection methods in this study are interviews and documentation. The data of Analysis used is descriptive quantitative analysis. The result of this study indicate that financial performance at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning is good enough because it has reached the ratio standard. Development of Return on Equity (ROE) at Lembaga Perkreditan Desa (LPD) Desa Pakraman Banyuning from 2016 to 2020 produced at average of 18,85% and had met the standards set is 12,5%, the ratio achieved showed the company’s condition was in HEALTHY group. The higher the yield, the better because the dividends distributed or reinvested as retained earnings are also greater.  
Dampak Keberadaan Pasar Modern (Alfamidi) Terhadap Pendapatan Pedagang Tradisional Di Kabupaten Halmahera Utara Philep Njonjie; Sahrul Hi. Posi
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.v13i01.40917

Abstract

The establishment of the Alfamidi Outlet in North Halmahera Regency is a threat to traditional market traders because the types of goods sold are relatively the same. Consumers can determine preferences between modern markets and traditional markets. The purpose of this study was to determine the impact before and after the arrival of the modern market (Alfamidi) on the income of traders in traditional markets. The scope of this research is the traditional market business in North Halmahera Regency by dividing the distribution of the sample distribution proportionally in several sub-districts whose traditional market locations are close to the modern market (Alfamidi). This study uses a qualitative method with interview media. The results of the study show that the number of traders' income which decreased after the presence of Alfamidi was 58 percent, experienced an increase in income of 11 percent, while there was no effect by 31 percent. Although the impact has not been so great, traditional market traders should make changes to their strategies and provide good facilities for consumers to be able to compete with modern markets. The government must also pay attention to traditional markets in an effort to improve the quality of goods sold and maintain price stability. Market traders must also be able to increase their business and be able to maintain cleanliness and comfort so that consumers do not switch to modern markets. 
Pengaruh Kualitas Sistem Dan Kualitas Informasi Terhadap Kepuasan Pengguna Enterprise Resource Planning-System Application And Product In Data Processing (ERP-SAP) Pada PT. Inalum (Persero) Sumatera Utara Dessyana Dessyana; Yola Yolanda
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.v13i01.41017

Abstract

This study aims to test and analyze the impact of system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara and to test and analyze whether service quality could moderate the relations between system quality and information quality of ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara. Research is a quantitative study that uses primary data through the distribution of questionnaires. The population in this study were employees of PT. Inalum (Persero) Sumatera Utara which was authorized to use ERP-SAP. The study sample consisted of 161 employees. The data analysis used by researchers is SPSS. The results indicate that, simultaneously system quality and information quality had effect on ERP-SAP user satisfaction. Partially, only system quality had effect on ERP-SAP user satisfaction. The service quality did not moderate relations between system quality and information quality on ERP-SAP user satisfaction in PT. Inalum (Persero) Sumatera Utara.. 
Pengaruh Fintech, Teknologi Infromasi, Dan E-Commerce Terhadap Kepuasan Financial Masyarakat Kota Medan Yola Yolanda; Dessyana Dessyana
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.v13i01.41020

Abstract

This study aims to examine and analyze the effect of fintech, information technology, and e-commerce on financial satisfaction both simultaneously and partially in the people of Medan City. The number of respondents as many as 400 people of Medan City. The sampling technique in this research is purposive sampling. The type of data in this study is primary data obtained through a questionnaire. The analytical tool used by the researcher is SPSS 25. The results of data analysis show that simultaneously the variables of fintech, information technology, and e-commerce, while partially the fintech and information technology variables affect the financial satisfaction of the Medan City community, while the e-commerce variable does not. affect the financial satisfaction of the people of Medan city. The value of Adjusted R Square (Adjusted R2) is 0.063 or 6.3%. So it can be said that fintech, information technology and e-commerce can explain financial satisfaction by 6.7% and the remaining 93.3% other variables not examined in this study.  
Analisis Pengaruh Entrepreneurial Networking Dan Keuanggulan Bersaing Terhadap Kinerja Usaha Dengan Pemanfaatan Digital Marketing Sebagai Pemoderasi Pada Umkm Kota Medan Masria Lumban Gaol; Eni Duwita Sigalingging
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.v13i01.41114

Abstract

The objective of the research was to find out 1) the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, and 2) Digital Marketing in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 85 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Entrepreneurial Networking, Competitive Advantage  had positive and significant influence on MSME Business Perfomance in Medan, and 2) Digital Marketing could moderate the influence of Entrepreneurial Networking, Competitive on MSME Business Perfomance in Medan. 

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