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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
 287   288   289   290   291 
Pengaruh Ukuran Perusahaan, Leverage, Likuiditas, Profitabilitas, Dan Kepemilikan Manajerial Terhadap Kualitas Laba Erdi Nandika; Sunarto Sunarto
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.v13i03.44321

Abstract

The purpose of this study was to analyze the effect of firm size, leverage, liquidity, profitability, and managerial ownership on qualityprofit. The sampling technique uses purposive sampling In this study, there were 39 companies with a total N of 117 but after the normality of the observation journal is 105. The analytical tool used is multiple linear regression analysis. The results of the analysis show that the size of company, leverage, liquidity and managerial ownership have no effecton earnings quality; while profitability has a positive effect on quality profit. Keywords : Firm Size, Leverage, Liquidity, Profitability, Managerial Ownership, Earnings Quality
Pengaruh Struktur Kepemilikan Terhadap Corporate Social Responsibility Dan Dampaknya Pada Nilai Perusahaan Fitriani Nur Latifah; Jacobus Widiatmoko
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.v13i03.44363

Abstract

This study examines the effect of institutional ownership, foreign ownership, and public ownership on CSR with firm size, firm age, and leverage, as control variables on firm value. The research method used is a quantitative method. The population in this study are mining sector companies listed on the Indonesia Stock Exchange in 2016-2020 with a sample of 90 companies. The analytical method used in this research is multiple linear regression. The results of this study indicate that institutional ownership, foreign ownership, and public ownership have a positive and significant impact on CSR. Testing of the control variables of firm size, firm age and leverage shows that firm size, firm age and leverage have no effect on firm value, while CSR has a direct positive and significant effect on firm value. Keywords : Institutional Ownership, Foreign Ownership, Public Ownership, CSR, Firm Size, Firm Age, Leverage, Firm Value
Analisis Prosedur Pemberian Kredit Usaha Rakyat Bank Jatim Kantor Cabang Pembantu Kota Bangil Raditya Azka Permana; Anik Yuliati
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.v13i03.45161

Abstract

mengetahui bagaimana prosedur pemberian Kredit Usaha Rakyat pada Bank Jatim Kantor Cabang Pembantu Kota Bangil serta bagaimana Bank Jatim Kantor Cabang Pembantu Kota Bangil dalam menyelesaikan kredit bermasalah pada Kredit Usaha Rakyat.
Potensi Financial Distress pada Bank Umum Berbasis RGEC Deranika Ratna Kristiana; Nada Devita Limbong; Atika Jauharia Hatta
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.v13i03.45255

Abstract

This study aims to analyze the effect of RGEC-based commercial bank soundness on potential financial distress. The independent variables in this study are NPL, LDR, Number of Board of Commissioners, Audit Committee Size, ROA, ROE and CAR, while the dependent variable in this study is financial distress as measured by the Bankometer method. The objects used in this study are commercial banks listed on the IDX and the publication of their financial statements for the period 2018 – 2020. The sampling technique in this study uses the purposive sampling method. The sample in this study was obtained by 40 commercial banks with 120 reports, but because there were 5 outlier data, only 115 financial statements were used as samples in the study. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that the variables NPL, ROE and CAR have a negative and significant effect on the potential for financial distress. The LDR, Audit Committee Size and ROA variables do not affect the potential for financial distress. The variable number of the Board of Commissioners has a positive and significant effect on the potential for financial distress. Keywords: Bank Soundness, Commercial Banks, RGEC, Financial Distress, Bankometer Method.
Pengaruh Retun On Equity, Return On Asset, Net Profit Margin, Dan Expense Before Interest And Taxesterhadap Harga Saham Pada Perusahan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Rivolino Cesio Yunansalasa; Sri Trisnaningsih
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.v13i03.45507

Abstract

This study aims to determine the effect of return on assets, return on equity, net profit margin, and expense before taxes and interest on stock prices. The population used is transportation companies listed on the Indonesian stock exchange in the 2019-2021 period. Determination of the sample in this study using purposive sampling and there are 30 companies that meet the criteria to be sampled. This study uses multiple linear regression analysis which shows that return on assets, return on equity, net profit margin, and earnings before taxes and interest have a significant effect simultaneously. return on assets partially significant effect on stock prices, while return on equity, net profit margin, and expense before taxes and interest have no simultaneous significant effect on stock prices
Analisis PAD Dan Belanja Pegawai Terhadap Tingkat Kemandirian Keuangan Daerah Di Provinsi Jawa Timur 2019-2020 Monica Vidia Putri Sefira; Gideon Setyo Budiwitjaksono
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.v13i03.46304

Abstract

This study aimed to analyze the effect of local revenue and personnel expenditures on the level of regional financial independence in East Java 2019-2020. This research used quantitative research methods using secondary data derived from the APBD reports belonging to districts/cities in East Java Province 2019-2020 which is on the website of Ministry of Finance DJPK. The sample in this study was obtained through purposive sampling technique with a total of 33 research samples. The analysis technique in this study used multiple linear regression analysis with the help of SPSS software. The results of the study indicate that local revenue has a significant effect on the level of regional financial independence, while personnel expenditures have a simultaneous but not significant effect on the level of regional financial independence. Keywords: Regional Independence Level, Regional Original Income, Employee Expenditure
Pengumuman Dividen terhadap Harga Saham dan Abnormal Return pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Muhammad Husni; Abd Rahman; Yohanis Rura; Syarifuddin Rasyid
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.v13i03.46384

Abstract

This study aims to determine the effect of dividend announcements on stock prices and abnormal returns on goods and consumption sector companies listed on the Indonesia Stock Exchange for the period 2019-2021. The type of data used is secondary data. The sampling technique used is purposive sampling. The number of samples used was as many as 31 goods and consumption sector companies that made dividend announcements in the period 2019-2021. The data analysis technique uses a paired sample t-test with an observation period of 6 days, which is 3 days before and 3 days after the dividend announcement. The results showed the probability value of the stock price of 0.811 and the abnormal probability value of the return of 0.412, the value of Asymp. The significance of the > 0.05, means that there can be no significant difference between the average stock price and abnormal returns both before and after the dividend announcement.Keywords : Dividend Announcement, Stock Price, Abnormal Return.
Persepsi User Terhadap Sistem Klaim Bpjs Kesehatan Dalam Kerangka Technology Acceptance Model (TAM) Pada Rumah Sakit Evita Yulianti; Nur Fitriyah; Adhitya Bayu Suryantara
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.v13i03.46490

Abstract

This study aims to determine user perceptions of the BPJS health claim submission system that has been applied to the Mataram City Regional General Hospital. The research method used is descriptive with a qualitative approach. Data collection techniques through interviews and documentation. The informants in this study are IKJK, Claims Staff, Internal Verifier, Admin Center, Admissions Accountant, Outpatient Administration Staff, and Inpatient Administration Staff at the Mataram City Hospital. The results of this study can be said that the application of a BPJS submission system at the Mataram City Hospital which has been analyzed using the TAM model has been running quite effectively, where the INA-CBG E-Claim application has started the work process and performance of the Mataram City Hospital staff. In addition, the ease of use is quite good where the menus and features in the application are easy to reach. This INA-CBG's E-Claim application for officers claims that it really provides convenience in helping the process of submitting claims to the office. So that the submission time is always claimed on time. Although the INA-CBG E-Claim application in the convenience of officers is still claimed, this E-Claim application also has several weaknesses, namely there are errors in the application caused by the maintenance process from the head office. In addition, the process of paying claims submitted takes 14 working days from the claim submitted by the hospital. Keywords: Percepcien, Hospital, claim submission system, TAM, User  
Faktor-Faktor yang Berpengaruh Terhadap Penghindaran Pajak di Badan Usaha Milik Negara Fitria Suciati; Sartika Wulandari
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.v13i03.46685

Abstract

The practice of tax avoidance is something that does not violate the law, but on the other hand the government does not want it because it will reduce state revenues. The purpose of this study was to analyze the effect of profitability, leverage, firm size, audit quality, independent commissioners, and institutional ownership on tax avoidance. This research is a quantitative research. Sample selection was done by purposive sampling method. The data used is secondary data with data analysis method using panel data regression analysis. The population of the data in this study are all state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The results of the study show that partially the size of the company and the independent commissioner have an effect on tax avoidance. Meanwhile, profitability, leverage, audit quality, and institutional ownership have no effect on tax avoidance. Simultaneously, profitability, leverage, firm size, audit quality, independent commissioners, and institutional ownership have an influence on tax avoidance. Keywords : Tax Avoidance, Size, Audit, Commissioners
Pengaruh Literasi Keuangan Terhadap Keputusan Investasi (Studi Eksperimen di Gugus V Mandara Giri Kec. Kubutambahan) Kadek Prita Ary Astini; Gede Wiadnyana Pasek
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.v13i03.49445

Abstract

This study aims to compare respondents' investment choices made before and after receiving financial literacy. The population of this research is the teachers in Cluster V Mandara Giri in Kubutambahan District. This study uses quantitative approaches and the data were collected through the dissemination of questionnaires throughout experimental research. All primary schools in Cluster V Mandara Giri, Kubutambahan District made up the study's sample. Moreover, this study utilizes the aid of SPSS 27.0 for Windows with a paired sample T-test data analysis method. The findings demonstrated that financial literacy has a positive impact on investment decisions. Keyword : Investment Decisions, Financial Literacy, Experimental Studi

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