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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 Pemahaman Teknologi Informasi, Pendidikan, Umur Usaha Dan Motivasi Terhadap Implementasi SAK EMKM Pada UMKM Di Kabupaten Tabanan Kadek Dela Kusumasari; I Putu Gede Diatmika
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.v13i03.36932

Abstract

This study aims to determine the effect of understanding information technology, education, business age and UMKM motivation on the implementation of SAK EMKM. This study is a quantitative study, using primary data obtained from the results of questionnaire answers with the help of google form and measured using a Likert scale. The sample of this study was selected using random sampling technique and obtained a sample of 100 respondents calculated by the Slovin formula. Primary data in the form of respondents' answers were processed using SPSS version 20. The results of this study indicate that partially understanding of information technology, education, business age, and motivation have a positive and significant effect on the implementation of SAK EMKM. The conclusion of this study, the variables of understanding of information technology, education, age of business and motivation affect the implementation of SAK EMKM on UMKM in Tabanan Regency. Keywords: Implementation of SAK EMKM, Understanding of Information Technology, Education, Age of Business, and Motivation.
Pengaruh Prediksi Kebangkrutan Dengan Model Altman Z-Score dan Fulmer H-Score Terhadap Harga Saham Badan Usaha Milik Negara Non-Perbankan yang Terdaftar di Bursa Efek Indonesia Gusti Ayu Mita Dwi Lestari; I Gede Agus Pertama Yudantara
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.v13i03.37116

Abstract

This study aims to determine the effect of bankruptcy prediction by the Altman Z-Score and Fulmer H-Score models on the stock price of Non-Banking State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample of this study was selected using a purposive sampling technique and consisted of 15 Non-Banking State-Owned Companies listed on the Indonesia Stock Exchange. This study used secondary data derived from the company's financial statements and stock summaries for the 2015-2020 period. The research method used is descriptive quantitative. The analysis technique of this research was statistics using the SPSS application. The results show that partially, bankruptcy prediction using the Altman Z-Score and Fulmer H-Score models has a significant positive effect on stock prices, so both models can be used to estimate future stock price changes. The results also show that bankruptcy prediction using both models simultaneously affects the stock prices.
Analisis Penentuan Harga Pokok Produksi Dan Harga Jual Produk Seragam Sekolah Pada UD. R. Cemerlang Singaraja Ni Luh Sri Budi Lestari; Ni Wayan Yulianita Dewi
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.v13i03.37124

Abstract

The study aimed at identifying the principal method for producing and selling the school uniform products in the UD. R. Cemerlang Singaraja. The study was designed using interactive model and qualitative data analysis techniques from Miles and Huberman. The subject and object of this research is the management of UD. R. Cemerlang Singaraja and methods of determining the cost of production and selling price. Data collection methods include interviews, observation and documentation. Research shows that factory overhead calculation and direct labor costs have not been detailed, in record-keeping and calculating not all the costs in detailed grouping, there is a discrepancy between the UD. R. Cemerlang Singaraja engineering and cost-based authors, according to the accounting theory of cost, due to the cost of machine reduction, PPN, rijek and discrepancies, the company has made a note of all charges issued in a simple way and has not applied the principal custom card usage. Keywords: Cost of Production, Selling Price, Factory Overhead Cost
Analisis Perbedaan Abnormal Return, Market Capitalization Dan Security Return Variability Pada Saham LQ45 Sebelum Dan Setelah Pengumuman Kasus Pertama Covid-19 Terkonfirmasi Di Indonesia Ni Kadek Aprina Asriani; 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.v13i03.37142

Abstract

      This study aims to determine the difference between the average abnormal return, the average market capitalization and the average security return variability on the LQ45 index stock before and after the announcement of the first confirmed case of Covid-19 in Indonesia. Sources of data in this study using secondary data sourced and obtained through the website www.idx.com and www.finance.yahoo.com. The population is all issuers listed in the LQ45 stock index members on the IDX with the sample selection method, namely the purposive sampling method. The period of this research is 6 days. Hypothesis testing using the Wilcoxon Signed Ranks test. The results of this study are that there are no differences in abnormal returns before and after the announcement of the first confirmed case of COVID-19 in Indonesia, but there are differences in market capitalization and security return variability before and after the announcement of the first confirmed case of COVID-19 in Indonesia.   Keyword: Covid-19, Abnormal Return, Market Capitalization, Security Return Variability.
Perbandingan Tingkat Likuiditas Sebelum Dan Sesudah Diterapkan Kebijakan Restrukturisasi Kredit (Studi Pada BPR Sekabupaten Gianyar) Gusti Ayu Yuni Astari; Luh Gede Kusuma Dewi
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.v13i03.37190

Abstract

The purpose of this study is to verify the differences in the average liquidity level of Regular Banks as measured by Cash Ratio and Loan to Asset Ratio. To know the changes that have occurred before and after the implementation of the credit restructuring policy at the Rural Bank in Gianyar district registered with the OJK. There are 25 Rural Banks in Gianyar Regency registered with the OJK. The data used is secondary data in the form of financial statements in the third quarter of 2019 before the policy, and the third quarter of 2020 is after the policy. Based on the results of the hypothesis test by using Paired Sample t-Test. Shows the results in the period before and after the implementation of the credit restructuring policy was applied. A variable liquidity ratio experienced significant average changes, the variable is Cash Ratio. While the other variable has been researching, such as the Loan to Asset Ratio did not significant changes in average between before and after credit restructuringat the Rural bank. Keywords : Debt Restructuring, Cash Ratio, Loan to Aset Ratio, Rural Bank.
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Kompetensi Pendamping Desa Terhadap Penerapan Good Village Governance (Studi Kasus Pada Desa Di Kabupaten Buleleng) luh novi bamyanti; Nyoman Ayu Wulan Trisna Dewi
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.v13i03.37209

Abstract

This study aims to determine the effect of leadership style, organizational commitment, and competence of village assistants on the implementation of good village governance. This type of research is quantitative research. The population used is the village apparatus, namely the village head, secretary, and treasurer in villages in Buleleng Regency. The sampling technique used in this study was the probability sampling method, namely proportional random sampling. The source of the data used is primary data using a questionnaire which is measured using a Likert scale. Analysis of the data used in this study using descriptive analysis, data quality test, classical assumption test, and hypothesis testing using the statistical Package for Social Science (SPSS) v.20 programs. The results of the study show that (1) leadership style has a positive and significant effect on the implementation of good village governance; (2) organizational commitment has a positive and significant impact on the implementation of good village governance; and (3) the competence of village facilitators has a positive and significant impact on the implementation of good village governance. Keywords: leadership style, organizational commitment, the competence of village assistants, and good village governance
Determinan Keputusan Pelaku Umkm Dalam Memilih Pinjaman Online Sebagai Alternatif Pendanaan Putu Arik Lesmawan; I Gede Agus Pertama Yudantara
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.v13i03.40614

Abstract

This study aims to analyze the factors that influence the decisionmaking process of small business ventures in choosing online loans (peer to peer lending) as an alternative funding. This type of research is quantitative research that uses purposive sampling method with a sample of 100 owners small business ventures. This research data uses primary data obtained by distributing questionnaires to owner small business ventures who do business in Buleleng Regency and have used online loans. The method used in this research is descriptive analysis. The results of this study indicate four factors that positively and significantly influence the decisionmaking of owner small business ventures in choosing online loans as an alternative funding (1) Motivation (2) Experience (3) Credit Elements (4) Marketing. While the attitude and demographic factors have a negative and significant effect on the decisionmaking of owner small business ventures in choosing online loans as an alternative funding. Motivation is the most significant factor influencing the decisions of owner small business ventures in making online loans as an alternative funding Keywords : Loans Online, Financial Technology, Small Business Ventures
Analisis Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Penerimaan Teknologi Di Sektor UKM Medan Dengan Pendekatan Model TAM Dina Indah Permatasari; Eni Duwita Sigalingging
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.v13i03.41310

Abstract

The purpose of this study was to analyze the effect of taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. SAMSAT Karo Regency, To find out whether tax knowledge can moderate the relationship between taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. SAMSAT Karo Regency. This research belongs to the type of causality research, namely to examine the causal relationship between taxpayer awareness, public services and tax sanctions, which is moderated by tax knowledge. This type of research data is primary data because it is carried out by means of field studies by distributing questionnaires. The data analysis technique used in this study is using SPSS Version 22.The results showed thattaxpayer awareness, public services, and tax sanctions positive and significant to motor vehicle tax compliance at the UPT office. SAMSAT Karo Regency.Tax knowledgecan moderate the relationship between taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. Karo District SAMSAT
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik Warna Dwi Safitri; 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.v13i03.43110

Abstract

This study aims to analyze and examine the influence of the factors that influence the interest of accounting students in the public accounting profession. The sample taken in this study used the convenience sampling method. The sample in this study amounted to 100 respondents from accounting students for the 2018-2020 class. The results of this study explain that financial rewards and labor market considerations have a significant positive effect on student interest as a public accounting profession, while gender does not affect student interest as a public accounting profession. Keywords : Student Interests, Gender, Financial Rewards, Job Market Considerations
Pengaruh Rasio Efisiensi, Kemandirian Keuangan, Kinerja Keuangan Pemerintah Daerah Terhadap Financial Distress (Studi Empiris Kabupaten/ Kota Provinsi Jawa Tengah Tahun 2018-2020) Dyah Pinasti Septyaningtyas; Rr. Tjahjaning Poerwati
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.v13i03.43339

Abstract

Abstrak Penelitian ini bertujuan untuk menemukan bukti empiris dan mengetahui pengaruh Rasio Efisiensi, Kemandirian Keuangan, Kinerja Keuangan Pemerintah Daerah terhadap Financial Distress. Penelitian ini menggunakan data laporan realisasi APBD dari Badan Pemeriksa Keuangan (BPK) Provinsi Jawa Tengah pada tahun 2018-2020. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder.Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang terpilih dalam penelitian ini sebanyak 29 Kabupaten dan 6 Kota di Provinsi Jawa Tengah. Analisis data pada penelitian yang digunakan yaitu regresi data panel dengan bantuan software Eviews versi 9. Dari hasil pengujian dapat menunjukkan bahwa rasio efisiensi berpengaruh positif signifikan  terhadap Financial Distress, kemandirian keuangan tidak  berpengaruh negatif signifikan terhadap Financial Distress, sedangkan kinerja keuangan berpengaruh negatif dan signifikan terhadap Financial Distress pemerintah daerah.

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