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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
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Articles 16 Documents
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Search results for , issue "Vol 10, No 2 (2020)" : 16 Documents clear
Dampak Penerapan Akuntansi Forensik dan Audit Investigasi dalam Mendeteksi Fraud Pengadaan Barang/Jasa Wiharti, Retno Ratu; Novita, Novita
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.24698

Abstract

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.
Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi Dewi, Ni Putu Desi Arya; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25895

Abstract

The purpose of this study is to determine the effect of the level of trust, perceptions of tax amnesty, accountability of public services, and social environment on the compliance of individual taxpayers who are registered in KPP Pratama Tabanan-Bali. The quantitative method was chosen to be the method of this study using primary data in the form of questionnaire. Based on the data obtained there are 56,574 Individual Taxpayers who have NPWP and have also entered the SPT mandatory list at the Tabanan-Bali Primary Tax Office in 2019. Data collected through a questionnaire that is distributed online using google form as a form of covid prevention 19. Multiple linear regression methods with SPSS version 25 for Windows program help are used in analyzing the data obtained. From this study, found a positive and significant influence given by the level of trust in the compliance of the Individual Taxpayer. Perception of tax amnesty also has a positive and significant effect on the compliance of the mandatory taxpayers of individuals. Furthermore, personal tax compliance1 is influenced positively and significantly and compliance. Personal taxpayers are influenced positively and significantly by the social environment.
Pengaruh Akuntansi Pertanggungjawaban, Kompetensi Sumber Daya Manusia dan Komitmen Organisasi terhadap Kinerja Hotel Berbintang Sumariyani, Ni Made Ria; Kurniawan, Putu Sukma
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25581

Abstract

This type of research is a quantitative study whose data sources come from primary data in the form of dissemination of questionnaires to respondents through a survey method aimed at reviewing variables that affect the performance of the hotel. The population in this study is all star hotels in Buleleng Regency. The selected sample uses purposive sampling technique and obtained a sample amount of 60 samples. Data analysis techniques consist of: Descriptive statistic analysis, data quality tests, classical assumption tests, and hypothesis testing. Where the hypothesis test includes multiple linear regression tests, the T-Test and Coefesien test determinations with the help of SPSS version 24 for Windows. The results of this study show that, 1. Accounting accountability has a positive effect on the performance of star hotels in Buleleng Regency, 2. Human Resources Competency has a positive effect on the performance of star hotels in Buleleng Regency and 3. Organizational commitments positively influence the performance of star hotels in Buleleng Regency
Pengelolaan Cecingkreman pada Dadia Pasek Gelgel Tabang Desa Bebetin Purnama, Luh Weda Laksmi; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.24736

Abstract

This study aimed to determine: (1) the background of the formation of cecingkreman on Dadia Pasek Gelgel Tabang Desa Bebetin, and (2) the mechanism of the management of cecingkreman systems in Dadia Pasek Gelgel Tabang Desa Bebetin. This study was qualitative research with ethnography type. Data collection techniques were done by conducting observation, interviews, and also study documentation. The object of this research was the management of cecingkreman in Dadia Pasek Gelgel Tabang Desa Bebetin. The result show that (1) the background of the formation of cecingkreman is as a means to help the Dadia Pasek Gelgel Tabang society in fullfiling their needs and also as means to maintain solidarity in Dadia Pasek Gelgel Tabang Desa Bebetin, (2) The mechanism of the cecingkreman management system that is owns by Dadia Pasek Gelgel Tabang Desa Bebetin carried out in four stages namely planning, implementation, administration, and also accountability
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi Ayem, Sri; Kusumasari, Kirana Feby
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25827

Abstract

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.
Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa Cahyadi, Made Feri; Sujana, Edy
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25919

Abstract

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).

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