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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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The Influence of Perceived Benefits, Perceptions of Ease and Perception of Risks on Student’s Cryptocurrency Investment Interest Luh Gede Kusuma Dewi; Nyoman Trisna Herawati; Made Arie Wahyuni
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.54105

Abstract

This research aims to determine the effect of perceived benefits, perceived convenience and perceived risk on cryptocurrency investment interest in the province of Bali. The population of this research are all students in the province of Bali. The sampling method in this research used a non-probability sampling method with an accidental sampling approach. The results indicate that The Effect of Perceived Benefits (X1) has a significant effect on Cryptocurrency Investment Interest (Y); The Effect of Perceived Ease (X2) and The Effect of Investment Risk (X3) has no significant effect on Cryptocurrency Investment Interest (Y). Based on the results of the R-Square test, perceptions of benefits, perceptions of convenience, and investment risk affect interest in cryptocurrency investment by 21.9%, while the remaining 78.1% is influenced by other variables outside of this research. It is hoped that this research will be useful for the development of future research. Key words : perceived benefits; perception of convenience; risk perception; investment interest; cryptocurrency
Financial Distress Of Companies Listed On Indonesian Stock Exchange During Covid-19 Pandemic Diota Prameswari Vijaya; M Rudi Irwansyah; Ni Wayan Yulianita Dewi
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.54289

Abstract

The aim of the study is to examine and analyze the effect of the financial performance of companies listed on Indonesian Stock Exchange on financial distress during the Covid-19 pandemic. The financial performance used liquidity ratio, solvency ratio, profitability ratio and sales growth. The sample in this study are trade, services and investment sector of listed companies in 2020 and 2021 that are 158 companies. The results of this study showed that the company’s performance had a simultaneous effect on the company’s financial distress and the profitability ratio had a negative and significant effect on financial distress. Meanwhile, the liquidity ratio, solvency ratio and sales growth have no significant effect on financial distress. Keywords: liquidity ratio, solvency ratio, profitability ratio, sales growth, financial distress
Analysis of the Digitalization of Accounting Information Systems in Supporting the Sustainability of MSMEs During the Pandemic (Study on MSMEs in Buleleng Regency) I Putu Julianto; I Gd. Nandra Hary Wiguna; I Nyoman Putra Yasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.54335

Abstract

This study discusses the Analysis of Digitalization of Accounting Information Systems in Supporting the Sustainability of MSMEs During a Pandemic (Study on MSMEs in Buleleng Regency). Accounting Information System is the most important part of any information management needs. Accounting information is directly related to financial documents and business activities. The problem raised is how to apply digitalization and the effectiveness of Accounting Information Systems in the MSME sector? The method used in this study is a qualitative research method. The results obtained are Digitization of information systems makes a fairly high contribution to MSMEs because of the ease with which they are obtained: 1. Speed ​​up the transaction process, 2. Efficiency in the use of labor, 3. Can be carried out direct supervision by the owner, 4. Ease of marketing, 5. Financial information is obtained in real time. Keywords: digitization; Accounting Information System; SMEs.
Millennial Generation's Perception of Flexing and its Effect on Digital Asset Investment Decisions Nyoman Suadnyana Pasek; Gusti Ayu Ketut Rencana Sari Dewi; Putu Arya Dharmayasa
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 04 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i04.56327

Abstract

The purpose of this study is to identify the perception of the millennial generation which in this case is carried out on students about flexing. The analysis is continued by measuring the influence of the millennial generation's perception of interest in investing in digital assets. This research was conducted on students of the Accounting Program Faculty of Economics Undiksha. The results showed that the impact of Flexing was perceived as strong and met the expectations of the students. The perception of the millennial generation has a significant effect on the interest in investing in digital assets. Keywords: flexing, millennial generation, investment
Pengujian Model Kinerja Keuangan Pada UMKM Di Kabupaten Buleleng Komang Eni Candraningsih; Anantawikrama Tungga Atmadja; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.47682

Abstract

Abstract This research is based on the decline in the financial performance of MSMEs in the Buleleng Regency. This study aimed to empirically prove the effect of financial literacy and financial technology on financial inclusion and its impact on the financial performance of MSMEs in the Buleleng Regency. The sample of this research is MSMEs in Buleleng Regency, which was selected using the purposive sampling method. Data analysis used Structural Equation Modeling-Partial Least Square with the help of SmartPLS Version 3. The results showed that financial literacy and financial technology positively and significantly affected financial inclusion. Financial literacy and financial technology positively and significantly affected financial performance. Financial inclusion had a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance. Keywords: financial performance; financial inclusion; financial literacy; financial technology.
Pengaruh Komitmen Profesional, Sosialisasi Antisipaotf, Status Pelanggar, dan Retaliasi terhadap Intensi Whistleblowing Mahasiswa Akuntansi Ni Luh Yuli Candra Dewi; Edy Sujana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.48423

Abstract

Abstract This studies was carried out to decide the effect of professional commitment, anticipatory socialization, status of wrongdoer, and retaliation at the whistleblowing intentions of accounting students. This have a look at uses a descriptive quantitative method as a research technique with primary records sources obtained from the results of distributing on line questionnaires using Google shape. The studies places are in five universities in Bali Province, along with 2 PTN and 3 PTS with a complete pattern of 214 respondents who were taken with the aid of purposive sampling approach. The consequences of the study provide evidence that the variables of professional commitment and anticipatory socialization have a positive and good sized effect at the whistleblowing intentions of accounting college students. The retaliation variable has a poor and sizable effect on the whistleblowing intentions of accounting students. Meanwhile, the status of wrongdoer variable has a bad and insignificant impact on the whistleblowing goal of accounting college students. Keywords: Professional Commitment, Anticipatory Socialization, Status of Wrongdoer, Retaliation, Whistleblowing Intention
Pengaruh Kepribadian, Self Eficacy dan Locus of Control Terhadap Kinerja Karyawan Bagian Akuntansi Pada Koperasi Simpan Pinjam di Kota Denpasar Dengan Budaya Catur Purusa Artha Sebagai Variabel Moderasi Gede Hendra Eka Saputra; Anantawikrama Tungga Atmadja; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.48947

Abstract

Abstract Cooperatives have an important role in building the economy of a region, high inactive cooperatives indicate that cooperative performance is still low. This is what underlies the research with the aim of knowing the influence of personality, self-efficacy and locus of control on performance moderated by the Purusha Arta Catur Culture. This type of research is included in quantitative research with a causal approach or cause and effect. The research sample was employees of the accounting department at a savings and loan cooperative in Denpasar City. The research instrument used a questionnaire. The data analysis method in this study uses Structural Equation Modeling Partial Least Square (SEM PLS). The results show that personality, self-efficacy and locus of control have a positive effect on the performance of accounting employees but the culture of Catur Purusa Artha has a positive but not significant effect, meaning that Catur Purusa Artha is not able to stand alone in influencing the performance of subsequent employees with the presence of Catur Purusa Artha (CPA). able to strengthen the influence of personality, self-efficacy and locus of control on performance.. Keywords: personality, self efficacy and locus of control, catur purusa artha & performance
Determinan Kecenderungan Fraud Di Era Pandemi Covid19 Yang Dimoderasi Budaya Tri Hita Karana A.A. Made Citra Adelia; Edy Sujana; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.48978

Abstract

Abstract The weakening of the economic sector has an impact on the number of Fraud cases that occur. This study aims to examine and analyze the effect of compensation suitability, situational leadership style, individual morality, and Whistleblowing on Fraud tendencies in the COVID-19 pandemic era, as well as to examine and analyze the suitability of compensation, situational leadership style, individual morality, and Whistleblowing moderated by culture. Tri hita karana against the tendency of Fraud in the era of the COVID-19 pandemic. The population in this study were employees at RSIA Harapan Bunda, amounting to 49 people. This study uses a saturated sample, which means that the entire population is sampled. The data in the study were collected through a questionnaire method. The analytical method used is MRA using the SPSS 22 program. This study uses the theory of Fraud pentagon and attribution theory. The results showed that the suitability of compensation, situational leadership style, individual morality, and Whistleblowing had a significant negative effect on the tendency of Fraud, and the tri hita karana culture was able to moderate the effect of the suitability of compensation, situational leadership style, individual morality, and Whistleblowing on the tendency of Fraud.   Keywords : thk culture, tendency fraud, COVID-19
Determinan Kinerja Maqashid Syariah dengan Corporate Governance sebagai Variabel Moderasi Pada Bank Umum Syariah di Indonesia Raudlatul Izzah; I Gusti Ayu Purnamawati; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49021

Abstract

ABSTRACTWith the Covid-19 pandemic, Islamic banking has quite a lot of challenges, so with this Islamic banking must be able to target problems that arise and then turn them into opportunities to be better. This study aims to examine and analyze the influence of Islamic intellectual capital, Islamic performance index, Islamic corporate social responsibility on the performance of Islamic maqashid and examine and analyze the effect of IIC, IPI, ICSR moderated by corporate governance on the performance of Islamic maqashid in Islamic banks in Indonesia. The population in this study were all registered Islamic banking in Indonesia. The sample in this study is the financial statements and annual reports of Islamic banking registered in Indonesia. While the sampling technique uses a saturated sample technique, which means that the entire population is a sample. The analytical method used is MRA using SPSS 22. This research uses Resource Based Theory. The results of this study indicate that IIC and ICSR have a significant positive effect on the performance of maqashid sharia, IPI does not have a significant positive effect on the performance of maqashid sharia. Corporate governance is able to moderate IIC and ICSR on the performance of maqashid sharia, while corporate governance has not been able to moderate IPI on the performance of maqashid sharia. Keywords: IIC, IPI, ICSR, CG, and Maqashid Sharia Performance
Pengaruh NPL Dan CAR Terhadap Profitabilitas Dengan Restrukturisasi Kredit Sebagai Variabel Moderasi Pada Sektor Perbankan luh putu sulastrini; I Putu Gede Diatmika; I Gusti Ayu Purnamawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.49320

Abstract

Abstract The global financial recession that occurred due to the widespread Covid-19 outbreak since the end of 2019, became one of the phenomena that was able to reduce the stamina of the national economy, one of the sectors affected was the banking sector. This study aims to examine and analyze the effect of Non Performing Loans (NPL) on Profitability, the effect of Capital Adequacy Ratio (CAR) on Profitability, the effect of credit restructuring in moderating the effect of NPL on Profitability, the effect of credit restructuring in moderating the effect of CAR on Profitability. The data analyzed is secondary data based on banking financial statements listed on the IDX dated December 31, 2017, 2018, 2019, and 2020. The analytical method used is Moderated Regression Analysis using the SPSS 21 program. The results show that NPL has a significant influence on profitability, CAR has a significant effect on profitability, credit restructuring is able to moderate the effect of NPL on profitability and credit restructuring is not able to moderate the effect of CAR on profitability.   Keywords: NPL, CAR, Profitability, Credit Restructuring, Banking Sector.

Page 293 of 318 | Total Record : 3177

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