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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.
Arjuna Subject : -
Articles 17 Documents
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Search results for , issue "Vol 11, No 1 (2021)" : 17 Documents clear
Pengaruh Pendidikan, Pengalaman Kerja dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Ningtias, Pinky Dwi; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26647

Abstract

Accounting information systems have been widely applied to companies and organizations alike. However, there is often considerable damage to the company and its employees in the practice. The goal is to find out how variable levels, employment experiences and employee training affect the effectiveness of the use of accounting systems. The research facility, pt. Panca multiprime partner, has taken a sample of 38 respondents. Samples are determined by a pusposive sampling technique. The process of obtaining data by spreading over the questionnaires to the responders. Data obtained are then treated based on data quality tests, classic assumptions and hypothetical tests using version 25 help. The study results that the level of education cannot affect the effectiveness of the use of accounting information systems because it does not ensure that a person can maximize his or her ability. While employment experiences and employee training can significantly affect the effectiveness of the use of accounting information systems. Training and experience can maximize system user performance.
Dampak Moderasi Budaya Catur Purusa Artha pada Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Koperasi Eka Saputra, I Gede Hendra; Yasrawan, Komang Tri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.33439

Abstract

This research was conducted to find out the effect of self-efficacy and locus of control on performance as moderated by the Purusha Arta Chess Culture. This type of research is included in quantitative research with a causal or causal approach. The research sample was 80 respondents with a research instrument using a questionnaire. Methods of data analysis in this study using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that self-efficacy and locus of control have a positive effect on cooperative performance and the existence of Catur Purusa Artha (CPA) is able to influence the effect of self-efficacy on performance, but CPA is unable to moderate the effect of locus of control on performance. This research has contributed in providing awareness to cooperative administrators about several factors that can help improve performance amid the Covid-19 pandemic.
Pengaruh Persepsi atas PP No. 23 Tahun 2018, Pemahaman Perpajakan, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM Stevanny, Elysabeth Fransisca; Prayudi, Made Aristia
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.28015

Abstract

This study intended to know the effect of perception of PP No. 23 of 2018, understanding taxation, and trust in the government towards the compliance of MSMEs taxpayers (Case Study on MSMEs Taxpayers Registered at Singaraja KKP). The form of this research is quantitative research. Purposive sampling technique was used with total 376 respondents. Data collection techniques used using a questionnaire. Data investigation used multiple linear regression analysis using SPSS.20.0 software services for Windows. The results showed that perception of PP No. 23 of 2018, understanding taxation, and trust in the government has a positive effect on tax compliance of MSMEs.
Dominasi Harga dan Promosi serta Inovasi Produk terhadap Keputusan Pembelian Smartphone Merek Vivo Sudarsana, Putu Agus Eka; Yulianthini, Ni Nyoman
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27595

Abstract

This study aims to examine (1) the effect of prices on purchasing decisions (2) the effect of promotion on purchasing decisions (3) the effect of product innovation on purchasing decisions (4) the influence of jointly price, promotion, and product innovation on purchasing decisions. This research is included in research with a causal quantitative approach. The subjects in this study were students of the Faculty of Economics, Ganesha University of Education who had used Smartphone products from the Vivo brand and other brands in the past 1 year. The objects in this research are price, promotion, and product innovation and purchasing decisions. This study used a sample of 75 respondents. Data were collected using a questionnaire instrument that has a total of 15 statements, then the data obtained were analyzed using multiple linear regression analysis. The results of this study indicate that (1) price has a positive and significant effect on purchasing decisions (2) promotion has a positive and significant effect on purchasing decisions (3) product innovation has a positive and significant effect on purchasing decisions (4) prices, promotions, and product innovations together have a significant effect on the decision to purchase a Vivo smartphone.
Efek Keragaman Produk dan Harga Produk terhadap Impulse Buying Arya, Gede Reydi Wahyu; Telagawathi, Ni Luh Wayan Sayang
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27608

Abstract

This study aimed at examining: (1) the effect of product variety and price effect toward impulse buying at Matahari Duta Plaza Bali, (2) the effect of product variety toward impulse buying at Matahari Duta Plaza Bali, (3) the effect of price toward impulse buying at Matahari Duta Plaza Bali. The research method used in this study was causal quantitative meanwhile purposive sampling as the technique to collect the sample. The instrument that used to collect the data was a questionnaire consisted of 13 items. The result obtained was then analyzed by using multiple linear regression analysis. The data was obtained from the respondents who ever been done impulse buying at Matahari Duta Plaza Bali. The result of the study showed that: (1) product variety and price have a significance and simultaneous effect on impulse buying at Matahari Duta Plaza Bali at 65,2% and 34,8% influences by other factors outside the model, (2) product variety has significance partially effect on impulse buying at 32,3%, and (3) price has significance partially effect on impulse buying at 17,1%.
Pengaruh Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng Pratiwi, Luh Putu Ratna; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.29219

Abstract

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 
Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan Putra, I Gede Angga Adnyana; Suarmanayasa, I Nengah
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27406

Abstract

The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.
Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa Marlina, Kadek Rina; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27168

Abstract

This research was conducted to determine the role of adat sanctions in reducing the potential for uncollectable loan in the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The uniqueness of this LPD is that it experienced bankruptcy but was able to stand up again by applying adat sanctions. Customary sanctions are used as an internal control system for the Lembaga Perkreditan Desa. This is evidenced by the absence of bad credit figures at the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The method used in this research is a qualitative approach. The type of data used is primary data and secondary data. Data were obtained through interviews with kelian (heads) of the Customary Villages, LPD Chairpersons, LPD Employees, and LPD customer representatives. The reason for choosing these informants is because they are directly related to the rebuilding of the Lembaga Perkreditan Desa. Observations were made on LPD lending, and documentation studies of lending documents and other documents. The data analysis technique used is the interactive data analysis model of Miles and Huberman. The results of this study are that customary sanctions have a very important role in reducing bad credit. This is evidenced by data as of May 2020 showing that there are no customers who experience uncollectable loan.
Implementasi Sistem Informasi Akuntansi pada BUMDes Dwi Amertha Sari Desa Jinengdalem Rahayu, Putu Medina; Julianto, I Putu
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27880

Abstract

This study was aimed to gain an understanding of the implementation of accounting information systems in BUMDes Dwi Amertha Sari Jinengdalem, Buleleng District, Buleleng Regency. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The results of this study indicate that the BUMDes was formed as a means to assist the community in meeting their needs with the payment of clean water and savings and loans to the community. With the presence of BUMDes Dwi Amertha Sari, people get the convenience of business units in BUMDes, and also BUMDes can provide benefits in public services. The application of accounting information systems in Jinengdalem Village with the application of Sedana Dimata and PAMS Meter is able to be the main driver of the development of information technology that is easy to use. In this application has the advantage of data security that is maintained and accurate for business. With the appearance of the use of modern technology so that it can be used by users and is ready for use anytime.
Reaksi Pasar terhadap Pernyataan Resmi Badan Pemeriksa Keuangan terkait Mega Skandal Jiwasraya Asih, Ethya Tre Widhy; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26905

Abstract

This study was focused to discover how was the effect of official statement of audit board related to Jiwasraya scandal on market reaction. Variables used in this study were abnormal return, trading volume activity, and security return variability. Population in this study were all companies which registered in Indonesia stock exchange and selected by using purposive sampling technique so the sample used were 45 companies in LQ45 index. The data used in this study was secondary data and collected by documentation and internet research. This study used quantitative method by paired t-test and Wilcoxon test in SPSS application. The result indicates that there was significant difference of abnormal return, trading volume activity, and security return variability before and after official statement of Audit Board related to Jiwasraya scandal. It showed that official statement of Audit Board consisted of bad news that caused the reaction of market. 

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