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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 Kinerja Keuangan, Ukuran Perusahaan dan Internet Financial Reporting Terhadap Harga Saham Pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Ni Kadek Mutiara Sari; I Putu Julianto
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.v14i01.49678

Abstract

  Abstract This study was aimed to determine the effect of financial performance, firm size and Internet Financial Reporting (IFR) toward stock prices in telecommunications companies listed on the Indonesia Stock Exchange. Aspects of financial performance used in this study were associated with financial ratios in the form of Return on Asset (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR). This type of research was quantitative research. The sample of this study was determined by using a purposive sampling technique with criteria for determining the sample, namely telecommunication companies listed on the Indonesia Stock Exchange during the 2018-2020 period, companies that have annual reports and sustainability reports for the 2018-2020 period and companies that have official company websites, in order to obtain sample data of 10 companies. Then, the data was analyzed by multiple linear regression analysis using SPSS 26 application. The results showed that ROA, DER, CR, firm size and IFR had an effect on stock prices. Keywords: Financial Performance, Firm Size, IFR, Stock Price
Pengaruh Sistem Pengendalian Internal, Budaya Organisasi Dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Dengan Good Corporate Governance Sebagai Variabel Intervening Ni Putu Agustina Widyawati; Edy Sujana; I Putu Gede Diatmika
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.v14i01.49868

Abstract

ABSTRACT This study aims to examine and analyze the effect of the internal control system, organizational culture and human resource competence on fraud prevention with good corporate governance as an intervening variable. The data collection method used a survey method using a questionnaire. The population of this research is BUMDes Management in Buleleng Regency, which is 761 people. The sampling technique used was purposive sampling with criteria for BUMDes management who served as chairman and treasurer of BUMDes. Based on these criteria, a sample of 252 people from 126 BUMDes in Buleleng Regency was obtained. The data analysis method used in this research is to use the help of Smart PLS software version 3.0. The results showed that the internal control system, organizational culture, and human resource competence had a positive and significant effect on good corporate governance. Internal control system and human resource competence have a positive and insignificant effect on fraud prevention, while organizational culture and good corporate governance have a positive and significant effect on fraud prevention. Internal control system, organizational culture and competence of human resources through Good Corporate Governance have a positive and significant effect on fraud prevention. Keywords: internal control system, organizational culture, human resource competence, fraud prevention, good corporate governance
Pengaruh Literasi Keuangan, Karakteristik Wirausaha, dan Penggunaan Informasi Akuntansi Terhadap Keberhasilan UMKM Industri Tekstil di Kecamatan Klungkung pada Masa Pandemi Covid-19 I Komang Gede Wirayasa; I Nyoman Putra Yasa
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.v14i01.49914

Abstract

Abstract The purposes of this study were to determine the effect of financial literacy, entrepreneurial characteristics, and the use of accounting information on the success of the textile industry MSMEs in Klungkung District during the Covid-19 Pandemic Period. The sample size was determined using the Isaac & Michael formula and obtained as many as 185 textile industry MSMEs with the respondent selection technique using purposive sampling. Sources of data in this study are primary data and secondary data. This study used a quantitative research design with data collection methods carried out by distributing questionnaires. The data analysis method used is a multiple linear regression test. The data were analyzed using SPSS version 23 for windows. The results of this study indicate that: (1) financial literacy has a positive and significant impact on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic; (2) entrepreneurial characteristics have a positive and significant impact on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic; and (3) the use of accounting information has a positive and significant effect on the success of the textile industry MSMEs in Klungkung District during the Covid-19 pandemic. Keywords : The success of the textile industry MSME, financial literacy, entrepreneurial characteristics, accounting information.
Pengaruh Pemahaman Akuntansi, Literasi Keuangan, Modal Usaha, Kreativitas dan Pemanfaatan Media Sosial Terhadap Keberlanjutan UMKM Di Kecamatan Negara Ni Komang Trisnadewi; Nyoman Ayu Wulan Trisna Dewi
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.v14i01.49980

Abstract

Abstract The purpose of this study was to determine the effect of understanding accounting, financial literacy, venture capital, creativity, and the use of social media on the sustainability of MSMEs in Negara District. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population used in this study is formal MSME actors in the Negara District. Determination of the sample in this study using purposive sampling method which will calculate the minimum number of samples using the Slovin formula which results in a calculation of 312 samples from a total population of 1,425 MSMEs. Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 25. The results of this study obtained the results that accounting understanding, financial literacy, venture capital, creativity, and the use of social media has a positive and significant impact on the sustainability of MSMEs in Negara District.  Keywords: Accounting Understanding, Financial Literacy, Business Capital, Creativity, Utilization of Social Media, MSME Sustainability.  
Pengaruh Prinsip Good Corporate Governance Dalam Pengelolaan Refocusing Dana Desa Di Masa Pandemi Dengan Harmonisasi Sebagai Variabel Moderating Dessy Aryani; Edy Sujana; I Putu Gede Diatmika
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.v14i01.50111

Abstract

Abstract This study was conducted to empirically examine the effect of accountability, transparency and participation on the management refocusing of village fundThe population in this study was 129 village officials throughout Buleleng Regency with a total sample of 98 people calculated using the slovin. Data analysis used SEM-PLS Version 3 with a total of 98 respondents who filled out the questionnaire. The results showed that accountability had a positive and insignificant effect on the management refocusing , transparency had a positive and significant effect on the management refocusing , participation had a positive and significant effect on the management  refocusing , harmonization significantly moderated the effect of accountability on the management refocusing of village fundharmonization strengthens the effect of accountability on the management refocusing , harmonization significantly moderates the effect of transparency on the management refocusing , harmonization weakens the effect of transparency on the management refocusing , harmonization significantly moderates the effect of participation on the management refocusing , harmonization weakens the influence of participation on management refocusing village funds. Keywords : Good Corporate Governance, Refocusing Village Funds, Harmonization
Pengaruh January Effect, Week Four Effect, Dan Holiday Effect: Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020 Luth Fiana Afifatiningsih; Rr. Tjahjaning Poerwati
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.v14i01.50756

Abstract

  Abstract This study aims to analyze the effect of January Effect, Week Four Effect, and Holiday Effect on Stock Return of LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses secondary data in the form of historical data taken from yahoofinance.com and IDX. Sampling was done by using purposive sampling method, resulting in 115 suitable samples based on predetermined criteria. The analytical method used to test the hypothesis in this study is multiple linear regression analysis. The results of the research that has been done show that the January Effect and Week Four Effect have no effect on Stock Returns, while the Holiday Effect has no effect on Stock Returns.   Keywords: January Effect, Week Four Effect, Holiday Effect, Stock Return
Pengaruh Pengungkapan Sustainability Report Dan Kualitas Audit Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur 2016-2020 Adela Putri Widyadi; Jacobus Widiatmoko
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.v14i01.51017

Abstract

Company information disclosure is currently an additional value for companies that disclose it. This study was conducted to find out the influence of Sustainability Report and Audit Quality disclosure on the Firm Value with the variable control profitability, leverage, and size. Population in this study was the manufacturing sector companies which has been listing on the Indonesia Stock Exchange from 2016 to 2020. There were 90 samples determined by the purposive sampling technique and have fulfilled the established criteria. Regression test in this study used multiple linear regression. Research results were obtained that: 1) Sustainability Report has positive and significant effect on firm value. 2) Audit quality has a positive and significant effect on firm value.
Analisis Nilai CAR , LDR Dan NPL Pada Nilai ROA LPD Desa Adat Penglatan I Gede Rizki Widana; Made Dwi Ferayani
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.v14i01.51024

Abstract

Abstract At the analysis stage of the CAR value. However, the researcher applies the data sourced from the LPD financial statements, namely by using a quantitative approach. In observing the data, an evaluation tool is needed, namely using multiple linear analysis by conducting the analyzer so that it can find out the strong relationship related between each variable and provide an explanation of the effect simultaneously and then partially test with the aim of knowing the impact given by the independent variable, namely CAR, NPL to dependent ROA. After knowing the results of data management, the next step is to measure the construct test through coefficients by obtaining an R square relationship of 34.4% LPD ROA value resulting from the independent variable. The next step is the simultaneous test if the CAR, LDR, and NPL values ​​on ROA get results together and will have a positive impact on the Roa variable. then through the T test, it was found that the CAR value had a positive and insignificant effect on ROA, LDR was able to provide a positive relationship but did not meet the standard p value on ROA and the effect of NPL on ROA had positive and insignificant results. Keywords: CAR, LDR, NPL,ROA  
Menakar Kesiapan Lembaga Perkreditan Desa (LPD) Jimbaran Dalam Merespon Kebijakan Relaksasi Kredit A.A.N Oka Suryadinatha Gorda; Ni Kadek Mellynia Cahya Ningsih; I Made Mai Noval
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.v14i01.51560

Abstract

Abstract During the Covid-19 pandemic, there were many problems that occurred, one of which was credit problems. With this problem, the government takes steps to help the community, namely the government issued a credit relaxation policy. This credit relaxation is a loan of credit requirements, both financial and non-financial requirements to provide convenience to bank customers. The purpose of this study is to measure the readiness of the Jimbaran LPD in responding to credit relaxation policies. In this study using qualitative and quantitative types of data, using data collection techniques through the process of interviews, observations, and documentation. The results of this study are based on data analysis, it can be concluded that Jimbaran LPD has been able to apply this credit relaxation policy, LPD Jimbaran imposed a credit interest cut of 0.1%, providing an easing in credit payments which during the Pandemic Covid-19 Credit is allowed to only pay the interest interest only.   Keywords : Credit issues, credit relaxation policies
Pengaruh Pertumbuhan Ekonomi, Kapitalisasi Pasar, Suku Bunga Bank Indonesia, Inflasi, Dan Volatilitas Harga Saham Sebagai Variable Moderating Terhadap Kinerja Pasar Saham Perbankan Syariah Di Indonesia kadek_payas suputra; I Gusti Ayu Purnamawati; 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.v14i01.53016

Abstract

ABSTRACT This research purpose to explore and analyze the effect of growth, market capitalization, Bank Indonesia interest rates, and inflation on the stock market performance of Indonesian Islamic banks, moderated by stock price volatility. The method of data collection in this study is the method of documentation. The population of this study is all Islamic banks registered in Indonesia. The samples for this study are islamic banking financial statements and annual reports from the 14 largest Islamic commercial banks in Indonesia. This research approach uses moderate regression analysis analyzed with SPSS. As a result, economic growth has a significant positive effect on stock market performance, market capitalization has a significant positive effect on stock market performance, interest rates have a significant negative effect on stock market performance, Inflation has proven to have a significant negative effect on stock market performance, meanwhile, Stock Price Volatility is able to moderate Economic Growth, Market Capitalization, Interest Rates, Inflation against The Performance of the Indonesian Islamic Banking Stock Market. Keywords: Economic Growth, Market Capitalization, Bank Indonesia Interest Rates, Inflation, Stock Price Volatility, Stock Market Performance  

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