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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 14 Documents
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Search results for , issue "Vol 10, No 3 (2020)" : 14 Documents clear
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD Dewi, Putu Satcitananda; Wahyuni, Made Arie
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26330

Abstract

This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was  made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.
Pengaruh Faktor Lingkungan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja) Prayoga, Ketut Deita Candra; Yasa, I Nyoman Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26114

Abstract

This study aims to examine social environmental factors / subjective norms within the framework theory of planned behavior consisting of aspects of gender, age, religiosity, level of education, and level of income towards the intention to behave obediently to individual taxpayers registered at the Pratama Singaraja Tax Office. This research uses a quantitative approach with survey research methods. The sampling technique is purposive sampling, with a total sample of 347. The data source is primary data by collecting data using a questionnaire distributed online via Google form. The data obtained were then analysis using multiple linear regression analysis and ANOVA test (1 lane) with the help of the SPSS program. The results of this study state that (1) Gender has a positive and significant effect on the intention to behave in tax compliance, (2) There is a significant difference between age and intention to behave in tax compliance, (3) Religiosity has a positive and significant effect on intention to behave in tax compliance, (4 ) The level of education has a positive and significant effect on the intention to behave in tax compliance, and (5) The level of income has a positive and significant effect on the intention to behave in tax.
Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Widiartana, Ngurah Kaler; Darmawan, Nyoman Ari Surya
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26408

Abstract

This research was conducted to reveal (1) Implementation of the principle of transparency in the management of krama tamiu funds in Banjar Adat Village, (2) The impact received by Tamiu Krama on the collection of Tamiu Krama Funds. Qualitative research methods with a descriptive approach. This study uses primary data and secondary data obtained through interviews, observations, and documentation which are further analyzed by reducing data, presenting data, analyzing data, and drawing conclusions. The results of the study are (1) the Banjar Adat Village in managing the krama tamiu funds is quite transparent because of the openness of the adat village management through paruman activities, (2) the management of the adat village in the management of the adat village government must make an oath or testify in the Pura Desa Adat Banjar to run a good and transparent government, (3) The impact of krama tamiu fund collection is to get protection, security, and assistance in the event of a calamity based on awig-awig, as well as the right to use traditional village facilities, and the close social impact between fellow village manners. 
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng Wahyuni, Luh Ria; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26150

Abstract

This study aims to determine the internal and external factors that affect the tax compliance of micro, small and medium enterprises (MSMEs) in Buleleng regency. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are MSME taxpayers in Buleleng regency which is registered at KPP Pratama (Tax Office) Singaraja. The sampling method used is simple random sampling technique, with a total sample of 334. The data used in this study are primary data obtained by distributing questionnaires to MSME owners. Furthermore, the data collected was tested by multiple linear regression analysis.This research provides the result that awareness does not have a significant positive effect on taxpayer compliance, then tax sanctions, service quality, taxation system modernization, and risk preferences partially have a significant positive effect on taxpayer compliance, while understanding tax and money ethics partially has a significant negative effect on tax compliance. 
Pengaruh Penggunaan Kredit Usaha Rakyat, Komitmen Organisasi dan Penggunaan Informasi Akuntansi terhadap Kinerja Usaha UMKM Widyawati, Luh Made; Yudantara, I Gede Agus Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.25980

Abstract

This research was conducted with the aim to determine the effect of the use of people's business credit, organizational commitment and the use of accounting information on business performance. This research is a quantitative study using a questionnaire and the measurement technique used is the Likert scale. This research was conducted in Buleleng District. The sampling technique in this study was purposive sampling, so a sample of 146 respondents was obtained. The data obtained were analyzed using several data analysis techniques with statistical tests using the SPSS computer program version 22.0. After conducting various statistical tests along with the hypothesis testing using the t statistical test, the results of the t test explained that each of the variables of the use of people's business credit (X1), variable organizational commitment (X2) and the variable use of accounting information (X3) had a positive effect on business performance. This means that the higher the use of people's business credit, organizational commitment and the use of accounting information, the higher the business performance.
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Diversifikasi Produk terhadap Pengungkapan HRA pada Perusahaan LQ45 Darmayasa, I Nyoman Adi; Kurniawan, Putu Sukma
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26655

Abstract

This study aims to examine the effect of financial performance, ownership structure, and product diversification on the disclosure of human resource accounting (HRA) on companies listed in the LQ45 index for the period 2014 - 2018. Disclosure of HRA needs to be considered because it will reflect how companies use resources specifically human resources (HR) owned. This research uses quantitative methods. The sampling technique in this study used purposive sampling by adjusting to certain criteria to obtain 26 samples. Supporting data can be obtained from the official website of the Indonesia Stock Exchange (IDX) with a period of 5 years. In analyzing research data, multiple linear regression was used with the help of the IBM SPSS version 24 program. The results of this study stated that financial performance, ownership structure, and product diversification partially had a positive effect on HRA disclosure. Good financial performance will cause companies to disclose more HRA. A high ownership structure will increase the controlling function so that the disclosure of HRA will be more numerous. With so many product diversifications, companies tend to disclose HRA in full.
Pengaruh Technology Acceptance Model terhadap Penggunaan e-Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja) Andika, Kadek Dwi; Yasa, I Nyoman Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26191

Abstract

This study aims at examining the effect of the Technology Acceptance Model towards the used of e-filing (research on individual taxpayers at Singaraja KPP). The data used in the form of primary data obtained from questionnaires. The sample used is an individual taxpayer who uses e-filing registered at Singaraja Pratama Tax Service Office. The subject of this study were 344 individual taxpayers. This study used purposive sampling. The data analysis technique of this study is multiple regression testing using the SPSS program. The results showed that the perception of usefulness, perceived convenience, and perceived readiness of information technology affect the use of e-filing in Singaraja.
Pengaruh Risk Based Bank Rating dan Ukuran Perusahaan terhadap Profitabilitas pada Perbankan Agustini, Luh Lina; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26025

Abstract

The increasing complexity in the banking world today can be one of the factors triggering high risk for banks. A bank is considered good financial performance and also must pay attention to the level of health so that it is always maintained. Business success can be seen from the profitability ratio in the financial statements by using the Risk Based Bank Rating (RBBR) METHOD. This study has the aim, namely to determine the effect of NPL, LDR, BOPO, NIM, CAR, and Firm Size ratios on ROA partially and simultaneously. This type of research is quantitative with a comparative approach. This study uses secondary data obtained on the official website of the Indonesia Stock Exchange (IDX). Sample members of 31 banks. DATA ANALYSIS TECHNIQUES USED ARE Descriptive Statistical Analysis of all samples, Classical Assumption Testing and Hypothesis Testing with data processing methods using softwere version SPSS 23. The result showed that the influence of the ratio of LDR, NIM, CAR, and Firm Size had a significant positive effect on ROA, while the ratio of NPL and BOPO had a significant negative effect on ROA. Simultaneously the ratio NPL, LDR, BOPO, NIM, CAR, and Firm Size significantly influence ROA.
Akuntabilitas Pengelolaan Keuangan Desa Adat (Studi pada Desa Adat Buleleng, Kecamatan Buleleng, Kabupaten Buleleng) Pramana, Putu Erwin Satya Arya; Dewi, Ni wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26773

Abstract

This study aims to gain an understanding of the practice of financial management in Buleleng Traditional Village, Buleleng District, Buleleng Regency. The phenomenon that occurs in the Traditional Village of Buleleng is that the traditional village of Buleleng has been in office for more than two periods and there have been no cases of fraud in the financial management of the Traditional Village of Buleleng. In this study using a qualitative descriptive method. Data collection is done by observation, interview and documentation. Meanwhile, data analysis uses the Miles and Huberman model which consists of data reduction, data presentation, data analysis and conclusion drawing. The results of this study stated that Buleleng Adat Village carried out financial management related to the allocation of adat village funds from the provincial government focusing on 3 (three) processes, namely planning, implementation and accountability. Accountability in the process of accountability for the management of customary village funds in the Traditional Village of Buleleng always documents every activity carried out and also makes a financial report on the use of the allocation of customary village funds from the provincial government in accordance with the technical instructions in the Governor of Bali Regulation No. 34 of 2019 concerning Management of Indigenous Village Finance. This financial report is a form of accountability that is submitted to the manners (community) during paruman (meeting) on Friday the first week of each month at the grand hall of Pura Desa Desa Desa Adat Buleleng.  
Pengaruh Intellectual Capital, Kebijakan Keuangan, dan Kinerja Keuangan terhadap Nilai Perusahaan (TOBIN’S Q) (Studi pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Jumiari, Ni Kadek Virgiani; Julianto, I Putu
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26199

Abstract

One of the objectives of establishing a company is to be able to increase the value of the company. Firm value affects a lot, in this study intends to examine the effect of intellectual capital, financial policy and financial performance on firm value. The subject of this research is the entire service companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, amounting to 54 companies. The research sample was selected by 18 companies with purposive sampling technique. The data collection of this research is the method of documentation and study of literature. Data were analyzed with descriptive statistical tests and multiple linear regression analysis. The test results, namely, IC, DER, DPR, CR, ROE, DR, TATO and DY variables on company value are simultaneously influential, while DER, CR and DR on company value are partially affected, the rest are IC, DPR, ROE, TATO and DY individually have no effect on firm value.

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