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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 BEBAN PAJAK TANGGUHAN (BOOK-TAX DIFFERENCES) TERHADAP PERSISTENSI LABA ., Luh Putu Krisna Indriani; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.; ., Dr. Edy Sujana, S.E., M.Si.Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.16611

Abstract

Penelitian ini bertujuan untuk mengetahui tentang (1) pengaruh perbedaan permanen terhadap persistensi laba perusahaan.(2) pengaruh perbedaan temporer terhadap persistensi laba perusahaan. (3) pengaruh large positive book-tax differences terhadap persistensi laba perusahaaan. (4) pengaruh large negative book-tax differences terhadap persistensi laba perusahaan. Dalam penelitian ini menggunakan desain penelitian kuantitatif kausal. Subjek dalam penelitian ini perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2016, dan objeknya adalah perbedaan permanen book-tax differences, perbedaan temporer book-tax differences, Large positive book-tax differences, Large Negative book-tax differences, persistensi laba perusahaan. Sampel penelitian ini berjumlah 48 perusahaan. Data dikumpulkan dengan menganalisis laporan keuangan Perusahaan Manufaktur yang dipublikasikan di Bursa Efek Indonesia pada tahun 2014-2016, kemudian dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa(1) perbedaan permanen berpengaruh negatif signifikan terhadap persistensi laba perusahaan. (2) perbedaan temporer terhadap persistensi laba perusahaan. (3) large positive book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaaan. (4) large negative book-tax differences berpengaruh negatif signifikan terhadap persistensi laba perusahaan.Kata Kunci : book-tax differences, persistensi laba This study aims to find out about (1) the effect of permanent differences on corporate earnings persistence (2) the effect of temporary differences on the persistence of corporate earnings. (3) the influence of large-positive book-tax differences on the persistence of corporate earnings. (4) the effect of large negative book-tax differences on company earnings persistence. In this study using a causal quantitative research design. Subjects in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) during 2014-2016, and the objects are permanent differences in book-tax differences, temporary differences in book-tax differences, large-negative book taxes, large Negative book-tax differences, persistence of corporate earnings. The sample of this study amounted to 48 companies. Data were collected by analyzing the financial statements of Manufacturing Companies published in Indonesia Stock Exchange in 2014-2016, then analyzed using multiple linear regression analysis. The results showed that (1) permanent differences had a significant negative effect on company earnings persistence. (2) a temporary difference to the firm's earnings persistence. (3) large positive book-tax differences have a significant negative effect on the persistence of the company's earnings. (4) large negative book-tax differences have a significant negative effect on company earnings persistence.keyword : book-tax differences, profit persistence
ANALISA PASAR DALAM MERESPON PENUNDAAN KENAIKAN HARGA BBM BERSUBSIDI DI BURSA EFEK INDONESIA (Event Study Terhadap Peristiwa Penundaan Kenaikan Harga BBM Bersubsidi oleh Presiden Susilo Bambang Yudhoyono) ., Maulidatul Mufarrocha; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Desak Nyoman Sri Werastuti, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.5110

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar terhadap penundaan kenaikan harga BBM bersubsidi oleh Presiden Susilo Bambang Yudhoyono. Reaksi pasar diukur menggunakan return tidak normal dan aktivitas volume perdagangan saham. Studi peristiwa digunakan sebagai metode riset dalam penelitian ini. Penelitian ini menggunakan 44 perusahaan yang termasuk dalam kategori LQ45 dalam Bursa Efek Indonesia (BEI) sebagai sampel. Sumber data dalam penelitian ini adalah data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah Independent Samples t-test untuk hipotesis pertama dan Wilcoxon Signed Rank untuk hipotesis kedua. Berdasarkan hasil pengujian hipotesis pertama, diperoleh simpulan bahwa tidak terdapat return tidak normal yang signifikan di sekitar periode peristiwa. Sedangkan hasil pengujian hipotesis kedua diperoleh simpulan bahwa terdapat perbedaan aktivitas volume perdagangan yang signifikan sebelum dan sesudah pengumuman.Kata Kunci : return tidak normal, aktivitas volume perdagangan, reaksi pasar This study was aimed to analyze market reaction regarding to the postponed of the increasing of oil price by President Susilo Bambang Yudhoyono. Market reaction was measured by using abnormal returns and trading volume activity. Event study was used as a research method in this study. The study used 44 companies that included in LQ45 category of Indonesian Stock Exchange (IDX) as the sample. The data source were obtained from the secondary data. The data were analized by using the Independent Samples t-Test for the first hypothesis and Wilcoxon Signed Rank was used for the second hypothesis. Based on the results of the first hypothesis testing research, was concluded that there was no significant abnormal returns around the event period. While the results of the second hypothesis testing research was concluded that there was a significant difference of trading volume activity before and after the announcement.keyword : abnormal return, trading volume activity, market reaction
EVALUASI SISTEM PENGENDALIAN INTERN PADA SISTEM AKUNTANSI PENERIMAAN KAS ATAS PENDAPATAN IKLAN DAN SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN (Studi pada PT Guntur IB 29) ., Made Ella Sugiasmini; ., Anantawikrama Tungga Atmadja,SE,Ak.,M.; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 7, No 1 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v7i1.9420

Abstract

Suatu organisasi dalam mencapai tujuan usahanya dibutuhkan sistem pengendalian intern. Penelitian ini dilakukan di PT Guntur IB 29 yang beralamat Jalan Gempol 38 Kelurahan Banyuning, Singaraja Bali. Salah satu kesalahan yang terjadi yaitu adanya salah catat dalam sistem pencairan gaji. Sehingga peneliti ingin mengkaji penyebab kesalahan yang terjadi, implikasi yang diperoleh, dan cara mengatasi kesalahan yang terjadi dalam penerapan sistem akuntansi. Jenis penelitiannya adalah kualitatif dimana data yang dikumpulkan adalah data primer berupa informasi langsung dari informan dan data sekunder berupa struktur organisasi, data kearsipan, dokumen, laporan, dan buku lainnya. Dari hasil penelitian diperoleh kesimpulan bahwa beberapa penyebab kesalahan-kesalahan yang terjadi dalam sistem akuntansi yaitu (1) Formulir tidak diotorisasi dengan baik; (2) Salah catat transaksi akibat kompetensi karyawan yang kurang di bidang akuntansi; (3) Tindak kecurangan akibat adanya kesempatan; (4) Manajemen upah tarif iklan kurang memadai; dan (5) Salah hitung gaji dan upah yang tidak memanfaatkan rumus pada Microsoft Excel. Implikasi yang diperoleh meliputi (1) Sanksi sosial; (2) Penegakkan hukum; (3) Turunnya motivasi penyiar; dan (4) Kerugian Bagi Perusahaan. Cara mengatasinya yaitu (1) Menerapkan struktur organisasi; (2) Standard Operational Procedures; (3) Otorisasi formulir spot iklan, bukti transaksi dan laporan keuangan dan (4) Sistem pengendalian internal gaji dan upah dengan 2 metode daftar jam kerja serta rekapitulasi list gaji.Kata Kunci : Sistem Pengendalian Intern, Sistem Akuntansi, Penyiaran When an organization wants to achieve its’ business goal it requires an internal control system. This system was also found inside the organization of PT Guntur IB 29. This study was conducted at Guntur IB 29 office located at Jalan Gempol 38 Banyuning village, Singaraja Bali. One of the errors had been made was about miss recording of the salary disbursement system. Considering of this problem a study would be done to find out and analyze the cause of the errors, implication obtained, and how to overcome the errors occurred in implementing the accountancy system. This a qualitative research by utilizing data taken directly from a primary source in the form of information about the structure of organization, data about the filling, documents, reports as well as other books. From the results of the study a conclusion could be drawn that some causes of problems of errors occurred in the accountancy system involved: (1) the forms were not well authorized, (2) missrecording as a result of limited competency of the staff members in terms of understanding accountancy; (3) fraud as a results of existing opportunities; (4) insufficiency of management of the wage advertising rates; and (5) miscounting salary and wages without using the formula of Microsoft Excel. The implication of the related problems consisted of (1) social sanction; (2) law enforcement; (3) a decline in the broadcaster’s motivation; and (4) great looses for the company. The solutions were (1) implementing the organization structure; (2) Standard Operational Procedures; (3) Authorizing the forms of advertising spot, proof of transaction and financial report; and (4) Internal control system of salaries with two methods of list of working hours as well as recapitulation of list of salaries.keyword : Internal control system, accounting system, broadcasting
PENGARUH TINGKAT SUKU BUNGA, JUMLAH KREDIT, DANA PIHAK KETIGA DAN TENAGA KERJA TERHADAP PENDAPATAN LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN TEJAKULA TAHUN 2013 - 2016 ., Pande Md. Buana Widananta; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P; ., Made Arie Wahyuni, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.14124

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel tingkat suku bunga, jumlah kredit, dana pihak ketiga dan tenaga kerja terhadap pendapatan Lembaga Perkreditan Desa di Kecamatan Tejakula Tahun 2013-2016. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data sekunder berupa angka yaitu neraca dan laporan laba rugi per 31 Desember 2013- 2016. Penelitian ini dilakukan pada LPD di Kecamatan Tejakula Kabupaten Buleleng. Populasi yang diamati atau digunakan dalam penelitian ini adalah Lembaga Perkreditan Desa (LPD) di Kecamatan Tejakula. Metode penentuan sampel dalam penelitian ini adalah metode purposive sampling, sehingga jumlah sampel yang digunakan 9 LPD selama periode 2013-2016. Data penelitian menggunakan beberapa uji statistik, yaitu: uji statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t dan uji F dengan program SPSS versi 22 for windows. Hasil penelitian ini menyatakan bahwa variabel tingkat suku bunga (X1) berpengaruh positif dan signifikan terhadap pendapatan LPD, variabel jumlah kredit (X2) berpengaruh positif dan signifikan terhadap pendapatan LPD, variabel dana pihak ketiga (X3) berpengaruh positif dan signifikan terhadap pendapatan LPD, variabel tenaga kerja (X4) berpengaruh positif dan signifikan terhadap efektivitas pendapatan LPD dan tingkat, dan variabel tingkat suku bunga, jumlah kredit, dana pihak ketiga dan tenaga kerja berpengaruh secara bersama-sama terhadap pendapatan LPD. Kata Kunci : Tingkat Suku Bunga, Jumlah Kredit, Dana Pihak Ketiga, Tenaga Kerja, LPD. This study aimed at determining the variable effect of interest rate, the amount of credit, third party funds and labor on the income of Village Credit Institutions in Tejakula Sub-district in Year 2013-2016. The research method used was quantitative research method with secondary data in the form of numbers that is balance sheet and income report per December 31, 2013- 2016. This research was conducted on LPDs in Tejakula Sub-district, Buleleng Regency. The population observed or used in this study was Village Credit Institutions (LPD) in Tejakula Sub-district. The method of determining the sample in this research was purposive sampling method, so the number of samples used was 9 LPD during the period 2013-2016. The research data employed several statistical tests, namely: descriptive statistical test, classical assumption test, multiple linear regression analysis, t test and F test through SPSS version 22 program for windows. The results of this study indicated that the interest rate variable (X1) had a positive and significant effect on the income of LPD, the amount of credit variable (X2) had a positive and significant effect on the income of LPD, the third party fund variable (X3) had a positive and significant effect on the income of LPD, the labor variable (X4) had a positive and significant effect on the effectiveness of LPD revenues and rate, and the variable of interest rate, credit amount, third party fund, and labor simultaneously influenced the LPD revenue. keyword : Interest Rate, Amount of Credit, Third Party Fund, Labor force, LPD
ANALISIS PENERAPAN AKUNTANSI LINGKUNGAN DI PERUSAHAAN KOPI BUBUK BANYUATIS SEBAGAI BENTUK IMPLEMENTASI POGRAM CORPORATE SOCIAL RESPONSIBILITY ., Ketut Landa Kuntum l; ., NI KADEK SINARWATI, SE., M.Si.Ak.; ., Gede Adi Yuniarta, SE.AK
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 3, No 1 (2015):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v3i1.4634

Abstract

Penelitian ini bertujuan (1) untuk mengetahui penerapan akuntansi lingkungan di Perusahaan Kopi Bubuk Banyuatis, (2) untuk mengetahui bentuk implementasi program Corporate Social Responsibility di Perusahaan Kopi Bubuk Banyuatis, dan (3) untuk mengetahui penerapan akuntansi lingkungan di Perusahaan Kopi Bubuk Banyuatis sebagai bentuk implementasi program CSR. Informan dalam penelitian ini adalah staf dari Perusahaan Kopi Bubuk Banyuatis yang bertugas dalam pengelolaan lingkungan.Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode wawancara, metode dokumentasi, dan metode observasi.Data dianalisis dengan menggunakan teknik deskriptif kualitatif. Hasil Penelitian ini adalah (1) Perusahaan Kopi Bubuk Banyuatis telah menerapkan beberapa program CSR di bidang lingkungan hidup. (2) Akuntansi lingkungan yang diterapkan telah dilaporkan secara terpisah dari laporan akuntansi konvensionalnya sebagai laporan tambahan. (3) Hasil analisis penerapan akuntansi lingkungan terhadap program CSR yang terjadi pada periode 2012 dan 2013 menunjukkan Perusahaan Kopi Bubuk Banyuatis lebih besar di biaya kegagalan internal. Hal ini menunjukkan bahwa Perusahaan Kopi Bubuk Banyuatis lebih memfokuskan diri untuk mengoptimalkan dan mengobati kelestarian lingkungan dari limbah polusi daripada mencegah limbah yang mungkin dihasilkan. Dengan demikian disarankan agar perusahaan dapat meminimalkan biaya lingkungan yang dikeluarkan dengan lebih memfokuskan pada aktivitas-aktivitas pencegahan dan aktivitas deteksiKata Kunci : akuntansi lingkungan, CSR, biaya lingkungan This present study was intended to (1) identify the application of environmental accounting at the company of Kopi Bubuk Banyuatis, (2) identify the form of the implementation of the Corporate Social Responsibility Program at the Company of Kopi Bubuk Banyuatis, and (3) identify the implementation of the CSR Program. The informants included the employees of the Company of Kopi Bubuk Banyuatis who were in charge of the environmental management. The data were collected using the interview method, documentary method and observation method. The data were analyzed using the qualitative descriptive technique. The result of the study showed that (1) the Company of the Kopi Bubuk Banyuatis had implemented the CSR program in environment; (2) the environmental accounting implemented had been separately reported from the conventional accounting statement as an additional report; (3) the result of the analysis of the implementation of the environmental accounting in CSR taking place during the periods of 2012 and 2013 showed that the Company of Kopi Bubuk Banyuatis underwent more internal cost failures. This showed that the Company of Kopi Bubuk Banyuatis focused more on maximizing and curing the environmental preservation resulting from the waste pollution than preventing the waste which might be produced. It is, therefore, suggested that the company should minimize the costs spent on environment by focusing more on the avoiding and detecting activities.keyword : environmental accounting, CSR, and environmental costs
ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BULELENG SEBELUM DAN SESUDAH ISU PEMBANGUAN BANDARA DI KABUPATEN BULELENG ., Putu Desy Liantini; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Made Arie Wahyuni, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 5, No 2 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v5i2.7649

Abstract

Dilimpahkannya kewenangan PBB-P2 ke daerah menjadikan daerah untuk semakin mengoptimalkan sumber-sumber PADnya. Berkaitan dengan hal itu, isu pembangunan bandara di Buleleng semakin berkembang seiring pelimpahan PBB-P2. Tujuan dari penelitian ini yaitu untuk mengetahui posisi PBB-2 terhadap PAD di Kabupaten Buleleng baik sebelum maupun setelah berkembanganya isu pembangunan bandara. Data diperoleh melalui dokumentasi, wawancara, dan studi kepustakaan. Selanjutnya data dianalisis menggunakan teknik analisa kuantitatif dan teknik analisa kualitatif. Hasil penelitian menunjukan bahwa 1) Posisi PBB-P2 terhadap PAD Kabupaten Buleleng sebelum isu pembangunan Bandara Internasional Buleleng (2009-2013) dan masih dikelola pusat dapat dilihat dari tingkat efektivitas penerimaan PBB-P2 terhadap PAD sebesar 115,34% (sangat efektif) dan konstribusi penerimaan PBB-P2 terhadap PAD Kabupaten Buleleng sebesar 10,80% (masih kurang), 2) Posisi PBB-P2 terhadap PAD Kabupaten Buleleng setelah isu pembangunan Bandara Internasional Buleleng (2014-2015) dan sudah dilimpahkan ke daerah dapat dilihat dari tingkat efektivitas penerimaan PBB-P2 terhadap PAD sebesar 68,47% (kurang efektif) dan konstribusi penerimaan PBB-P2 terhadap PAD Kabupaten Buleleng sebesar 7,30% (masih sangat kurang). Kata Kunci : PBB-P2, PAD, Bandara Buleleng PBB-P2 delegated authority to make local areas to further optimize PAD sources. In that regard, the issue of the construction of the airport in Buleleng is growing in line devolution of PBB-P2. The purpose of this study is to determine the position of the PBB-P2 to PAD in Buleleng both before and after airport development issues. Data obtained through dokumentation, interview, and literature study. Furthermore, the data are analyzed using quantitative analysis and qualitative analysis techniques. The results showed that 1) The position of the PBB-P2 against PAD Buleleng before the issue of the construction of the International Airport Buleleng (2009-2013) and still managed the center can be seen from the level of acceptance of the PBB-P2 effectiveness against revenue of 115.34% (very effective) and acceptance of the PBB-P2 contribution to PAD Buleleng 10.80% (still less), 2) the position of the PBB-P2 against PAD Buleleng after the issue of the construction of the International Airport Buleleng (2014-2015) and has been delegated to the area can be seen from the level of effectiveness PBB-P2 reception on revenue of 68.47% (less effective) and the contribution of the PBB-P2 acceptance of the PAD Buleleng of 7.30% (still lacking).keyword : PBB-P2, PAD, Buleleng Airport
PENGARUH PENDIDIKAN ETIKA, KEGIATAN KEMAHASISWAAN DAN RELIGIOSITY TERHADAP PENALARAN MORAL PADA PENGAMBILAN KEPUTUSAN AKUNTANSI (Studi Empiris Pada Mahasiswa Akuntansi Program S1 Undiksha) ., Luh Ella Fajar Kulawangsa; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M.P; ., Made Arie Wahyuni, S.E., M.Si.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.13241

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variabel pendidikan etika, kegiatan kemahasiswaan, dan religiosity terhadap penalaran moralpada pengambilan keputusan akuntansi.Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan data primer yang diperoleh dari data kuesioner yang diukur menggunakan skala likert.Penelitian ini dilakukan pada Jurusan Akuntansi Program S1 Universitas Pendidikan Ganesha.Populasi pada penelitian ini adalah seluruh mahasiswa aktif jurusan Akuntansi Program S1 Undiksha yang berjumlah 1437 mahasiswa. Metode penarikan sampel dilakukan dengan teknik purposive sampling yang merupakan pengambilan sampel dengan pertimbangan tertentu. Adapun kriteria yang dijadikan sampel, diantaranya: mahasiswa akuntansi yang telah mengambil mata kuliah etika bisnis, mahasiswa yang mengikuti kegiataan kemahasiswaan, mahasiswa beragama hindu, dan mahasiswa yang berminat menjadi seorang akuntan. Berdasarkan kriteria tersebut, maka jumlah sampel yang diperoleh sebanyak 100 orang.Data penelitian ini dikumpulkan dengan menggunakan kuesioner yang kemudian diolah dengan menggunakan uji analisis regresi linear berganda dengan bantuan SPSS versi 17. Hasil penelitian ini menyatakan bahwa variabel pendidikan etika (X1), variabel kegiatan kemahasiswaan (X2), variabel religiosity (X3) berpengaruh positif dan signifikan terhadap penalaran moral pada pengambilan keputusan akuntansi. Kata Kunci : Penalaran Moral, Pendidikan Etika, Kegiatan Kemahasiswaan, Religiosity. This study aimed at determining the effect of variable ethics education, student activity, and religiosity to moral reasoning on accounting decision making. The research method used was quantitative with primary data obtained from the questionnaire and measured by using Likert scale. This research was conducted at Undergraduate Program of Accounting Department of Undiksha. The population in this study were all active students of Undergraduate Program of Accounting Department of Undiksha amounting to 1437 students. Sampling method was done by purposive sampling, a technique with a certain consideration. The criteria taken as sample included: students of accounting department who have taken the course of business ethics, students who followed the activities of student affair, Hindu students, and students who were interested in becoming an accountant. Based on these criteria, then the number of samples were obtained as many as 100 people. The data of this study were collected by using questionnaires which were then processed by using multiple linear regression analysis with the help of SPSS version 17. The results of this study indicated that the variable ethics education (X1) , variable student activity (X2), variable religiosity (X3) had a positive and significant effect to moral reasoning on accounting decision making. keyword : Moral Reasoning, Ethics Education, Student Affair Activity, Religiosity.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 di Bursa Efek Indonesia Periode 2008-2012) ., Kadek Rosiliana; ., Gede Adi Yuniarta, SE.AK; ., Nyoman Ari Surya Darmawan, S.E., Ak.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 2, No 1 (2014):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v2i1.3452

Abstract

Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility terhadapkinerjakeuanganperusahaan, yang diproksikandengan ROE (Return On Equity), ROA (Return On Asset), ROS (Return On Sales). Metode pemilihan sampel yang digunakan dalam penelitian ini adalah metode purposive samplingdenganmenggunakankriteria-kriteria.Sampel penelitianinimerupakan perusahaan yang termasukdalamindeks LQ45 di Bursa Efek Indonesia periode 2008-2012.Dimanaterdiridari8perusahaansetiaptahunnya, dengan total 40 perusahaanselama lima tahunperiodepenelitian .Data dikumpulkandenganmetodedokumentasidanstudipustaka. Teknikanalisis data yang digunakanadalahUjiAsumsiklasikdanujihipotesismenggunakanregresi linear bergandadengan menggunakan program SPSS 19.0 for Windows.untukanalisis data. Hasilpenelitianmenunjukanbahwa: (1) corporate social responsibility berpengaruhnegatifnamuntidaksignifikanterhadap ROE (Return On Equity), (2) corporate social responsibility berpengaruhpositifdansignifikanterhadap ROA (Return On Asset), (2) corporate social responsibility berpengaruhpositifdansignifikanterhadap ROS (Return On Sales) Kata Kunci : corporate social responsibility ,ROE (Return On Equity), ROA (Return On Asset), ROS (Return On Sales) The aim of the study was to examine the effect of corporate social responsibility on the company’s financial performances which were proxied by Return of Equity (ROE), Return of asset (ROA), Return on Sales (ROS). The sampling method utilized in this study was a purposive sampling based on several criteria. The samples consisted of all companies included in the LQ45 in Indonesian Stock Exchanges for the period of 2008-2012, involving 18 different companies every year, with the total number of 40 companies for about five years of this study period. The data were collected by using documentation and library research. The analysis was made by using classical assumption testing and hypothesis testing based on multiple regression analysis supported by SPSS 19.0 for windows. The results indicated that (1) corporate social responsibility had a negative and insignificant effect on the Return on Equity (ROE), (2) corporate social responsibility had a positive and significant effect on the Return on Asset (ROA), (3) corporate social responsibility had a positive and significant effect on the Return on Sales (ROS). keyword : : corporate social responsibility, Return on Equity (ROE),Return on Asset (ROA),Return on Sales (ROS).
ANALISIS KOMPARASI PENERAPAN PEDOMAN BADAN LAYANAN UMUM DAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN NOMOR 45 (REVISI 2011) TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA (Studi Kasus Pada RSUD Kabupaten Buleleng) ., Luh Meda Sri Arpiwi; ., Nyoman Trisna Herawati, SE.AK,M.Pd.; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 4, No 1 (2016):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v4i1.6494

Abstract

Manajemen organisasi nirlaba harus mempertanggungjawabkan sumbangan atau dana yang telah diterima dari berbagai pihak berupa laporan keuangan. Penerapan PSAK No. 45 (revisi 2011) tentang Pelaporan Keuangan Entitas Nirlaba dapat mengungkapkan organisasi nirlaba dalam memperoleh sumber daya dari sumbangan para anggota dan para penyumbang lain. Tujuan dari penelitian ini untuk mengidentifikasi penyajian Laporan Keuangan RSUD Kabupaten Buleleng apakah sudah sesuai dengan ketentuan Badan Layanan Umum (BLU), ketentuan PSAK No. 45 (revisi 2011), dan untuk mengetahui apakah PSAK No. 45 (revisi 2011) dapat diterapkan secara penuh dalam penyusunan Laporan Keuangan RSUD Kabupaten Buleleng. Metode yang digunakan dalam penulisan penelitian ini adalah metode deskriptif kualitatif dengan melakukan perbandingan antara teori dan praktek dalam penyusunan laporan keuangan rumah sakit. Analisis kualitatif untuk mengetahui perbandingan antara format laporan keuangan yang telah disajikan dengan pedoman BLU dan PSAK No. 45 (revisi 2011). Hasil dari penelitian ini menunjukkan tidak terdapat perbedaan yang signifikan untuk 10 indikator yang digunakan. Laporan keuangan RSUD Kabupaten Buleleng sudah sesuai dengan pedoman BLU. Hanya saja terdapat perbedaan istilah atau nama dalam penyajian laporan keuangan RSUD Kabupaten Buleleng dengan PSAK No. 45 (revisi 2011). Jadi dapat disimpulkan bahwa laporan keuangan RSUD Kabupaten Buleleng belum menerapkan PSAK No. 45 (revisi 2011), tetapi dilihat dari segi penyajian laporan keuangan di RSUD Kabupaten Buleleng PSAK No. 45 (revisi 2011) dapat diterapkan secara penuh.Kata Kunci : Badan Layanan Umum, PSAK No. 45, entitas nirlaba The management of the non-governmental organization should be responsible for the donations received from the donators in the form of  the financial statement. The implementation of Pernyataan Standar Akuntansi Keuangan (PSAK) ‘ the Financial Reporting Statement Standard Number 45 (revised in 2011) concerning the Financial Reporting of the Non-governmental Organization’ can reveal the donations received by its members and other donators. This present study is intended to identify whether what is presented in the Financial Reporting of the Regional General Hospital of Buleleng Regency is in accordance with what is stipulated in ‘Badan Layanan Umum (BLU)’ (Institution of Public Services) and what is stipulated in PSAK Number 45 (revised in 2011), and to identify whether PSAK Number 45 (revised in 2011) can be fully implemented in the composition of the Financial Statement of the Regional Public Hospital of Buleleng Regency. This present study used the descriptive qualitative method  in which the theory and practice of how the financial statement of  hospitals is composed  are compared. The qualitative analysis was applied to identify the comparison of the format of the financial statement which  had  been  presented with reference to the guidance of BLU and PSAK Number 45 (revised in 2011).  The result of the study shows that there were no differences among the ten indicators used. The financial statement prepared by the Regional General Hospital of Buleleng Regency was in accordance with the guidance of  BLU. However, the terms used in the financial statement of the Regional General Hospital of Buleleng Regency were different from those used in PSAK No. 45 (revised in 2011). It can be concluded that what is stipulated in PSAK No. 45 (revised in 2011) had been fully implemented  in the financial statement of the Regional General Hospital of Buleleng Regency. keyword : Badan Layanan Umum, PSAK No. 45, non-governmental organization  
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT PAKSA DALAM RANGKA PENCAIRAN TUNGGAKAN PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SINGARAJA ., Frima Satria Anjasmara; ., Dr. Edy Sujana,SE,Msi,AK; ., I Gusti Ayu Purnamawati, S.E.
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 8, No 2 (2017):
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v8i2.10547

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar efektifitas penagihan pajak dengan surat paksa pada Kantor Pelayanan Pajak Pratama Singaraja dalam kurun waktu 2011 - 2015 dilihat dari jumlah penagihan dan pencairan tunggakan pajaknya. Penelitian ini merupakan penelitian deskriptif kualitatif. Data yang digunakan adalah data primer dan sekunder yang diperoleh dari hasil wawancara dengan Fiskus di Kantor Pelayanan Pajak Pratama Singaraja ,jurusita dan pihak – pihak terkait pada seksi penagihan serta data akurat tentang jumlah penerbitan surat paksa dan jumlah pencairan tunggakan pajak dengan surat paksa, penelitian terdahulu, studi kepustakaan serta dokumentasi penelitian. Metode pengumpulan data yang digunakan dalam penelitian ini adalah: dokumentasi, wawancara, dan studi pustaka. Adapun teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif komparatif dan analisis rasio efektifitas. Hasil penelitian ini menunjukkan bahwa Prosedur pelaksanaan penerbitan hingga penagihan surat paksa pada KPP Pratama Singaraja, telah sesuai dengan Undang-undang tentang prosedur pelaksanaan surat paksa yang dimana salah satu cara yang bisa dilakukan untuk melaksanakan penagihan pajak adalah dengan menerbitkan surat paksa.. Pada Kantor Pelayanan Pajak Pratama Singaraja, efektifitas pencairan tunggakan pajak dengan surat paksanya di kategorikan kurang efektif. Karena apabila dirata - ratakan jumlah pencairan pajaknya dalam kurun waktu 5 tahun, masih berada di bawah 60%. Kata Kunci : Efektifitas, Surat Paksa, Kantor Pelayanan Pajak, The purpose of this study was to know the effectiveness of tax collection by a force letter at the tax service office KPP Singaraja within the period 2011 - 2015 seen from the amount of collection and disbursement of tax arrears. This research was a qualitative descriptive research. The data used were primary and secondary data obtained from the interview with the Fiskus at KPP Pratama Singaraja, the bailiffs and related parties on the collection section and accurate data about the number of force letter issuance and the amount of disbursement of tax arrears by force letter, previous research, literature study, and documentation study. Data collection method used in this study were: documentation, interview, and literature study. The data analysis techniques used in this study were comparative descriptive analysis and effectiveness ratio analysis.The results of this study showed that the procedure of implementation of the issuance up to the collection of force letter at KPP Pratama Singaraja, was in accordance with the law on the procedure of execution of a force letter, in which one way of implement tax collection was by issuing a force letter. At KPP Pratama Singaraja, the effectiveness of disbursement of tax arrear with a force letter was categorized less effective. It was caused by the average of amount of tax disbursement within 5 years still under 60%.keyword : effectiveness, force letter, tax service office

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