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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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Kompetensi SDM, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan LPD I Made Sara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.49967

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris mengenai Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan. Penelitian dilakukan dengan teknik survey menggunakan kuesioner yang disesuaikan dengan kondisi dan keadaan terkini organisasi. Pemilihan sampel diambil dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini sejumlah 96. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa variabel kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi berpengaruh signifikan positif terhadap kualitas laporan keuangan pada LPD.
Modal Manusia, Modal Struktural dan Modal Pelanggan Dalam Meningkatkan Kinerja Keuangan UMKM Kadek Dwi Purnami; I Putu Julianto
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.35986

Abstract

This research aims to determine the influence of human capital, structural capital and customer capital on the financial performance of MSME. This type of research is quantitative research. The population in this study is all MSME actors recorded in the profile of MSMEs in the Department of Trade, Industry and Cooperatives, Small and Medium Enterprises Buleleng Regency, which is as many as 131 people. This research sample is determined by saturated sampling technique (census) which means that the entire research population is sampled. The data was collected using questionnaires with the scale used i.e. likert scale. Then the data is analyzed with several analyses, namely data quality tests that include validity tests and reliability tests, classic assumption tests that include normality tests, multicolinearity tests and heterokedastisity tests as well as multiple linear regression analyses assisted by spss 23 programs. The results showed that human capital has a positive and significant influence on financial performance, structural capital has a positive and significant influence on financial performance, and customer capital has a positive and significant influence on financial performance. Keywords : human capital, structural capital, customer capital, financial performance
Pengaruh financial self efficacy,financial knowledge dan locus of control terhadap pengelolaan keuangan pribadi mahasiswa fakultas ekonomi universitas pendidikan ganesha Kadek Rindi; I Made Pradana Adiputra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36544

Abstract

This study aims to determine the effect of financial self efficacy, financial knowledge and locus of control of the personal financial management. This study is quantitave study with 88 respondent of collage stundent in Economic Faculty Ganesha University of Education. The data obtained by distributing questionnaires using the google form service. The criteria for the selected samples were using the purposive sampling technique then calculated by the slovin formula . the data of this study are the from of respondents’answers as the primary data then processed using SPSS version 20. The results achieved the goals of this study in which the financial self efficacy, financial knowledge, and locus of control have positives and significant effect of personal financial management Keywords : financial self efficacy, financial knowledge, locus of control, personal financial management.
Pengaruh Pemahaman Akuntansi Berbasis SAK-ETAP , Computer Self-Efficacy dan Komitmen Organisasi Terhadap Efektivitas Pelaporan Keuangan Pada Koperasi Simpan Pinjam di Kecamatan Buleleng Ayunda Prihantini; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36668

Abstract

This study aims to determined the effect of accounting understanding based on SAK-ETAP, computer self-efficacy and organizational commitment on the effectiveness of financial reporting. This research was conducted with quantitative methods, namely primary data obtained from questionnaire data which was measured using a Likert scale. This research was conducted at the Savings and Loans Cooperative in Buleleng District. The sampling method was carried out by purposive sampling method, obtained a sample of 16 Savings and Loans Cooperatives that were still active with 48 employees of Savings and Loan Cooperatives as respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of SPSS version 24.0 for windows. Based on the results of the analysis of this study, the results showed that (1) understanding of accounting based on SAK-ETAP has a positive and significant effect on the effectiveness of financial reporting, (2) computer self-efficacy has a positive and significant effect on the effectiveness of financial reporting, (3) organizational commitment has an effect on the effectiveness of financial reporting. positive and significant on the effectiveness of financial reporting. Keywords: SAK-ETAP, Computer self-efficacy, Organizational commitment, Effectiveness Financial Reporting
Analisis Sistem Pengendalian Intern Dalam Efektivitas Pengelolaan Kantor Kas Pada Lembaga Perkreditan Desa (LPD) Desa Adat Tajun Kadek Widiani; Ni Luh Gede Erni Sulindawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36750

Abstract

This study aims to determine the background of the establishment of the cash office, cash office management system, internal control system applied in the management of the cash office, and analyze the effectiveness of the internal control system applied in managing the cash office at LPD Desa Adat Tajun. This research is a qualitative descriptive study. The subject of this research is the LPD Cash Office of the Tajun Traditional Village, while the object of this research is the internal control system in managing the cash office. The data collected in this study used the methods of observation, interviews and documentation. The results of this study indicate that, 1) the background of the formation of a cash office at the LPD of the Tajun Traditional Village is an effort to meet the needs of the community inmaking loans for electronic goods, furniture, and motorcycles seeing the location of the Tajun village which is far from the city center. Improving services to the community, and providing what is not yet available in the Tajun village. 2) The cash office management system at the Tajun Traditional Village LPD goes through several stages, namely the planning, organizing, mobilizing, recording, monitoring and accountability stages. 3) the internal control system applied to the management of the Tajun Traditional Village LPD cash office includes the establishment of clear responsibilities , adequate records, insurance of company assets and employees, separation of recording and storage of assets, separation of responsibilities, use of mechanical equipment, as well as independent inspection. 4) The effectiveness of the internal control system implemented in the Tajun Village LPD cash office is considered effective based on the elements of internal control that are carried out in accordance with the criteria for achieving effective goals. Keywords: effectiveness, internal control system, management
Pengaruh Restrukturisasi KUR, Efektivitas Penggunaan Dana KUR Dan Intellectual Capital Terhadap Kinerja Keuangan UMKM Pengguna KUR Di Kabupaten Buleleng Ditengah Pandemi Covid-19 I Gusti Ayu Sri Prayatninggrum; I Gede Putu Banu Astawa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36772

Abstract

The purpose of this research is to find out the partial and simultaneous effect of KUR restructuring, the effectiveness of using KUR funds, human capital, customer capital and structural capital on the financial performance of MSMEs using KUR in Buleleng Regency in the midst of the covid-19 pandemic. Quantitative methods are used as research methods in this research with questionnaires as primary data. MSMEs using KUR in Buleleng Regency amounted to 21,577 MSMEs were used as the population in this research and recorded at the Disdagperinkopukm Buleleng Regency. Isaac and Michael's technique was used to determine the sample in this research and obtained a sample of 352 MSMEs. Research data was collected using a questionnaire distributed via online in the form of a google form and processing it with multiple linear regression analysis test using SPSS statistic version 25. This research resulted in KUR restructuring, the effectiveness of using KUR funds, human capital, customer capital and structural positive and significant influence partially and simultaneous on the financial performance of MSMEs using KUR in Buleleng Regency in the midst of the covid-19 pandemic. Keywords: Financial performance of UMKM, KUR restructuring, Effectiveness of the use of KUR funds, and Intellectual capital.
Analisis Implementasi E-Budgeting Menggunakan Model CIPP (Context, Input, Process, And Product) Serta Dampaknya Terhadap Transparansi Dan Akuntabilitas Keuangan Publik Di SKPD Kabupaten Karangasem Ni Ketut Erna Kartika Lestari; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36833

Abstract

The research was aimed to analyse the role of e-budgeting system application by using CIPP model, and its impact on the transperancy and accountability of public finance on SKPD in Karangasem regency. The research was done in Karangasem regency of Bali Province, by taking eight Skpd samples from all of skpd in karangasem regency. Those samples were Department for environnent, department of agriculture, department of education youth and sport, department of public works, department of Koperasi, chief of Bebandem district, and chief of Karangasem district. As for the conclusion of the research was the implementation of e-budgeting system on SKPD in Karangasen regency reviewed through CIPP model could give significant benefits in public finance management, so that the goal of this system implementation can be reached as much as possible. The implementation of e-budgeting system gave impact to transperancy and accountability on skpd in karangasem regency, though the level of transperancy and accountability of public finance management has not yet running optimally, because of the factor of society's role which has not yet played well.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, Skala Usaha Dan Budaya Organisasi Terhadap Implementasi SAK EMKM (Studi Kasus Pada UMKM Kecamatan Banjar, Kabupaten Buleleng) Dayu Putu Sri Agustini; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36853

Abstract

This study aims to determine the impact of education level, understanding of accounting, business scale, and organizational culture on the implementation of SAK EMKM. This research is a type of quantitative research that uses primary and secondary data. The population in this study is 222 UMKM in Banjar District. The sampling technique in this study was random sampling with a total of 69 respondents. Method of data collection using the method of documentation and questionnaires. Data analysis technique using multiple linier regression analysis using SPSS version 24 for windows. The results of the study show that: (1) education level has a positive and significant impact on the implementation of SAK EMKM, (2) understanding of accounting has a positive and significant impact on the implementation of SAK EMKM, (3) business scale has a positive and significant impact on the implementation of SAK EMKM, and (4) organizational culture has a positive and significant impact on the implementation of SAK EMKM, Kata Kunci: Education Level, Accounting Understanding, Business Scales, Organizational Culture, Implementation of SAK EMKM
Pengaruh Pemanfaatan Teknologi Informasi, Peran Perangkat Desa, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kerambitan Yudha Wardana; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36864

Abstract

This study aims to determine the effect of the use of information technology, the role of village officials, and the clarity of budget targets on the accountability of village fund management. This research is a type of quantitative research with many respondents as many as 119 village officials in the Kerambitan District. Data obtained by distributing questionnaires directly. The sample was selected using criteria with purposive sampling method, namely the village apparatus consisting of the village head, village secretary, village head, section head, staff and regional head. The data used is primary data in respondents' answers and processed using SPSS Version 20. The results showed that the use of information technology, the role of village officials, and the clarity of budget targets had a positive and significant impact on the accountability of village fund management in the Kerambitan District. Keywords: information technology, village apparatus, budget targets, accountability
Pengaruh Karakteristik Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Tahun 2018-2020 Ayu Lestari; Ceacilia Srimindarti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36891

Abstract

This study aims to test and analyze the influence of company characteristics on profitability. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling method used in this study is purposive sampling techniques and get samples 445 companies. The data analysis method used in this study is multiple linear regression analysis. The results of this study found that institutional ownership and company size positively affect profitability. Managerial ownership has a significant negative effect on profitability, while liquidity has no effect on profitability.

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