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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
ISSN : 20893310     EISSN : 25992651     DOI : -
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
Search results for , issue "Vol 10, No 3 (2020)" : 14 Documents clear
Pengaruh Pendapatan Premi, Hasil Investasi, Pertumbuhan Modal dan Hasil Underwriting terhadap Pertumbuhan Aset Perusahaan Asuransi Triana, Kadek Ria; Dewi, Gusti Ayu Ketut Rencana Sari
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.v10i3.26056

Abstract

This research was conducted to increase growth, income, investment, capital growth and the results of underwriting partially on the growth of assets in insurance companies listed on the Indonesia Stock Exchange in the period 2014-2018. This study uses analysis that uses numbers of variables used, therefore using quantitative. The research sample consisted of 5 companies using purposive sampling. The type of data used in this study is secondary data. Data collected from each company's financial statements. The data are then analyzed with several analyzes containing descriptive statistics, classic assumption tests and multiple regression analysis by presenting data that supports the SPSS 20. The results of research related to premiums, investment returns, capital growth and guarantee results respectively have positive and significant effects. towards asset growth in insurance companies 
Pengaruh Kualitas Pelayanan terhadap Kepuasan dan Dampaknya pada Loyalitas Nasabah di LPD Desa Adat Panji Kecamatan Sukasada Krisdianti, Ni G.A Kt. Rada; Sujana, I Nyoman
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.v10i3.29264

Abstract

The purpose of this study was to determine the effect of service quality on satisfaction and its impact on customer loyalty in the LPD Desa Adat Panji, Sukasada District. This study used a causality research design. The population of this study were all customers of LPD Desa Adat Panji with a sample of 373 respondents who were searched using purposive sampling. Data collection using a questionnaire was analyzed using path analysis assisted by SPSS 20.0 for Windows. The results showed that service quality can have a direct effect on customer loyalty and can also have an indirect effect, namely service quality on customer loyalty through customer satisfaction (as an intervening variable). The magnitude of the direct effect is 0.044, while the magnitude of the indirect effect is 0.109. Because the coefficient of indirect influence is greater than the direct coefficient, it can be concluded that customer loyalty is more dominantly influenced by indirect relationships through customer satisfaction. in other words, customer satisfaction in supporting customer loyalty in explaining the effect of service quality is relatively high.
Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Krismayanti, Ni Made Ayu; Atmadja, Anantawikrama Tungga
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.v10i3.26328

Abstract

This study aims to determine: (1) the background of the application of awig - awig and pararem in Dadia Pasek Gelgel, Sepang Village and (2) financial management accountability with the implementation of awig - awig ¬ and pararem in Dadia Pasek Gelgel, Sepang Village. Data collection methods were obtained from interviews, observation and documentation conducted at Dadia Pasek Gelgel, Sepang Village, Busungbiu District, and Buleleng Regency. Processing the data that has been collected is then analyzed through data reduction, data presentation and drawing conclusions. The results showed that (1) the application of awig - awig and pararem in dadia Pasek Gelgel Desa Sepang was used as a guide to regulate the most important things in dadia in regulating the ceremony arrangement, ethical procedures and how to deal with problems that exist in dadia Pasek Gelgel and (2) the financial management process of Pasek Gelgel in Sepang Village is carried out in 3 stages, namely planning, implementation and accountability. Accountability of financial management by Prajuru dadia Pasek Gelgel Desa Sepang was carried out by making the LPJ and announced at paruman which coincided with the fifth full moon.
Perlakuan Akuntansi Aset Biologis dan Akuntansi Produk Agrikultur Berdasarkan Psak 69 Pada Ud. Sri Pasuparata (Studi Kasus Di Desa Pasedahan, Kecamatan Manggis, Kabupaten Karangasem) Erawan, Putu Adi; 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.v10i3.26071

Abstract

This study aims to determine: (1) How to accounting for biological asset accounting for biological assets (laying hens) in the business of producing Sri Pasuparata chicken eggs based on PSAK 69 and, (2) How to accounting for agricultural products containing eggs based on PSAK 69 in business Sri Pasuparata. This research was conducted at the Pasuparata chicken egg production business, Pasedahan Village, Manggis District, Karangasem Regency. In this study using qualitative methods. The data used in this study are primary data and secondary data. The results of this study state that (1) biological asset accounting based on PSAK 69 does not yet have biological assets owned by Sri Pasuparata company, this relates to companies still using a very traditional way of increasing their business and human resources that are not in accordance with accounting needs. and (2) Accounting approval for agricultural products has not yet been approved. The company recognizes that the chicken eggs sold are still being considered in connection with the trade in goods with PSAK 69 that has been approved to obtain agricultural products produced from biological assets produced by the company.

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