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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
Penerapan Sistem Pengendalian Internal dan Implikasinya terhadap Efektivitas Penyaluran Kredit pada Lembaga Perkreditan Desa Ardyani, Ni Putu Evi; 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.v11i1.27596

Abstract

This research aimed at examining the effect of internal controlling system’s elements consisted of controlling environment, risk assessment, information and communication, controlling activity, and monitoring activity towards the effectiveness of credit distribution in the local bank or known as LPD in Busungbiu District, Buleleng Regency. This present study used causal qualitative research design. The data used in this research was a primer data and was collected by using questionnaire. The sampling used in this research was saturated sampling technique. There were 10 active local banks or known as LPD in Busungbiu District used as the sample of this research. The result of this research revealed that the controlling environment, risk assessment, information and communication, and monitoring activity contributed a significant and positive effect towards the effectiveness of the local bank credit distribution, meanwhile, the controlling activity contributed a negative effect towards the effectiveness of local bank credit distribution.
Literasi Keuangan dan Pendapatan pada Keputusan Investasi dengan Perilaku Keuangan sebagai Variabel Moderasi Panjaitan, Nutia Feby Hanes; Listiadi, Agung
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.v11i1.32793

Abstract

The main objective of this study is to obtain empirical evidence of the effect of financial literacy and income on investment decisions with financial behavior as a moderating variable in students of the accounting education faculty of economics, State University of Surabaya. The variables in this study. study. The research conducted is (1) Financial Literacy (2) Income 3) Financial Behavior (4) Investment Decisions. This study uses multiple regression analysis and moderation regression. The population in this study were active students of accounting education at the State University of Surabaya. The sampling method used was purposive sampling and obtained 123 respondents. The data collection technique in this study used an online questionnaire with a Likert scale and the data analysis technique used was multiple linear regression with the help of the SPSS version 23 software program. The results of this study indicate that financial literacy affects investment decisions, income has no effect on investment decisions, behavior finance moderates the effect of financial literacy on investment decisions and financial behavior cannot moderate the effect of income on investment decisions
Kecurangan Pelaporan Keuangan pada Pemerintah Daerah di Indonesia: Pengujian Peran Aspek Religiusitas Cipta, Wayan
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.v11i1.33709

Abstract

This study aims to examine the role of publicity and religiosity as a mitigating factor for fraudulent financial reporting in government organizations where there is pressure to obey superiors to commit unethical behavior. The data were collected by conducting an experimental study with a 2x2x1 between-subjects design on 222 final-year accounting undergraduate students. Conducting the Chi-Square analysis, the results indicated that (a) obedience pressure have a positive impact on fraudulent financial reporting; (b) publicity of financial report compiler as well as the level of religiosity have a negative impact on fraudulent financial reporting; and (c) both publicity of financial report compiler and the level of religiosity have a negative interaction with obedience pressure in influencing fraudulent financial reporting.
Peran Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan Dewi, Dewa Ayu Putu Aprilia Citra; Susila, Gede Putu Agus Jana
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.v11i1.27398

Abstract

This study was conducted to examine the effect ofcompensation and work motivation on employee performance at PT Indah Permai Cabang Singaraja. This research is a quantitative research. Data collection was carried out by questionnaire and interview methods. There were 45 respondents participated. Then, the data were analyzed using multiple linear regression analysis methods. The results showed that (1) compensation and work motivation simultaneously had a positive and significant effect on employee performance at PT Indah Permai Cabang Singaraja, (2) compensation had a positive and significant effect on employee performance at PT Indah Permai Cabang Singaraja, and (3) work motivation had a positive effect and significant on employee performance at PT Indah Permai Cabang Singaraja.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal dan Sistem Absensi terhadap Keakuratan Penggajian pada Kantor Camat di Kabupaten Buleleng Maharani, Kadek Nanda; Purnamawati, I Gusti Ayu
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.v11i1.27989

Abstract

This study aims to determine the effect of accounting information systems, internal control systems, and attendance systems on the accuracy of payroll at the sub-district office in Buleleng Regency. This type of research is quantitative research. The population used was all employees at the sub-district office in Buleleng Regency. The sampling technique in this study used a purposive sampling method, with a sample of 135 people. The data source used is primary data obtained by distributing questionnaires to respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of SPSS version 23.0. The results showed that (1) the accounting information system had a positive and significant effect on the accuracy of payroll at the sub-district office in Buleleng Regency; (2) the internal control system has a positive and significant effect on the accuracy of payroll at the Head Office in Buleleng Regency; and (3) the attendance system has a positive and significant effect on the accuracy of the payroll at the sub-district office in Buleleng Regency
Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud Sanjani, Made Wina; 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.v11i1.28240

Abstract

Thissresearch aims to analyzezthe influencerof organizational comitment, cultural perspective of tri hita karana and whistleblowing system on fraud prevention. This study uses primary or quantitative data from questionnaireddataousingka likertfscale. This researchswass conductedi at BPKAD Karangasem Regency. The population in this study wereiallaemployeessin theeReporting and Billing Field at BPKAD Karangasem Regency as many as 98 people. Theysamplingsmethod used in this study is the total sampling method, so that the number of samples is equalttoia populationtof 98 respondents. Therdatavof this study were collectedwusing a questionnairedwhichfwas then processed byymultipleylinear regressionfanalysis with the help of SPSSsversione22. The resultssshowed that organizational commitment, cultural perspective of tri hita karana and whistleblowingfsystemihad a positivefeffectqon fraudiprevention
Pengaruh Likuiditas, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Perputaran Modal Kerja terhadap Earning Per Share Perusahaan Sub Sektor Retail Trade yang Terdaftar di BEI Tahun 2014–2018 Yuliantini, Nengah Devi; Sulindawati, Ni Luh Gede Erni
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.v11i1.26664

Abstract

The purpose of this study is to find out how the financial aspects of earnings per share of the Retail Trade sub-sector companies on the Stock Exchange in 2014 - 2018. This study applies a purposive sampling technique to draw research samples, the provisions of Retail Trade companies listed on the Stock Exchange, Retail Trade companies where total assets above 100 billion at the end of 2018 and Retail Trade companies that have an average negative earnings per share trend in 2014 - 2018. From 20 Retail Trade companies, a sample of 7 companies is obtained with annual consideration. Secondary data is data from this study in the form of financial reports that are accessed and downloaded through the IDX official website and the SPSS 16.0 for Windows program that is used to process this study data. Through the analysis carried out, the results show that liquidity, sales growth, company size, and working capital turnover have a significant positive effect on earnings per share of Retail Trade companies affecting earnings per share.

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