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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 25 Documents
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Search results for , issue "Vol 11, No 3 (2021)" : 25 Documents clear
Mengungkap Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Pengelolaan Sumber Mata Air Pura Dalem Penyuratan di Banjar Badung Desa Bungkulan, Kecamatan Sawan, Kabupaten Buleleng Febrianty, Komang; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34961

Abstract

This study aim at investigating regarding 1) the background for the formation of the Pura Dalem Penyuratan spring, and 2) How is the financial management system at the Pura Dalem Penyuratan spring. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on the predetermined theory. The results of this study indicate that: 1) The background for the establishment of the Pura Dalem Penyuratan spring is by asking for guidance from Ida Bhatara-Bhatari who is at Pura Dalem Penyuratan and is a common desire whose main goal is to further ease the economy of local residents, namely in terms of purchasing drinking water consumption, so that they do not have to buy drinking water in supermarkets, villagers can collect water from the spring at Pura Dalem Penyuratan voluntarily. 2) The financial management system of Pura Dalem Penyuratan spring water in the form of income and expenditure of money which will later be accumulated with money belonging to Pura Dalem Penyuratan and used for the benefit of springs and temples
Kearifan Penjual dan Pembeli Produk Barang dan Jasa Berbahan Dasar Kapuk dalam Melakukan Transaksi Jual Beli di Desa Tegallinggah Shoviy, Rochmatus; Indrayani, Luh
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34611

Abstract

In general, trade transactions is a form of transaction that is often carried out by society. Trade transactions is defined as the exchanging goods for goods or goods for money betwen sellers and buyers which is carried out by agreement. On conventional or online trade transactions, the main goal that seller expectes is to maximize profit. Thus, some entrepreneurs cheat to get many profit. This is different from Tegallinggah community’s transaction in the cotton industry, they prioritize moral values. The most of sellers from cotton industry are Muslims, they believe that their activities in trade will be blesed. The aims of this study is to know the phenomeneon of local wisdom within trade transaction and to know the meaning of local wisdom phenomeneon. This is a qualitative research using phenomenological approach.
Pengaruh Tekanan Anggaran Waktu terhadap Kualitas Audit Dimediasi Kemahiran Profesional Kholifahtul, Indartik; Sari, Rida Perwita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37410

Abstract

This study aims to examine due professional care in mediating the effect of time budget pressure on audit quality. The sampling method used was convenience sampling and snowball sampling, which at first had a small sample size until the sample size was sufficient for analysis. The sample in this study is an auditor who works in the Surabaya area Public Accountant Firm. The data in this study can be distributed by questionnaires. In this study, the data were analyzed using the Partial Least Square (PLS) approach and using the WarpPLS 6.0 analysis tool. The results of this study state that time budget pressure has a significant effect on audit quality and professional skills can partially mediate time budget pressure on audit quality.
Implementasi Prinsip Keadilan dalam Pengelolaan Dana Kemahasiswaan Lake, Willem Batista; Hapsari, Aprina Nugrahesty Sulistya
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34640

Abstract

The aim of this study was to determine the extent of the implementation of the principles of justice in managing funds in the scope of student organizations. The object of this research is Student Affairs at Faculty X, ABC University. The method used in this research is descriptive qualitative. This study uses primary data types by conducting data collection techniques in the form of interviews, observation and documentation. Interviews in this study were conducted with the committee and member of the Student Affairs Organization functionaries. The results of this study indicate that the application of the principle of justice has not been maximally implemented. This is based on predetermined indicators. The cause of not optimal implementation of the principle of justice in the management of student funds is the prejudice that the distribution of funds is still inequality and inconsistencies in Standard Operating Procedures for submitting and accountability for budget proposals by the committee.
Analisis Faktor – Faktor yang Mempengaruhi CSRD pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017 – 2019 Febrilian, Tiffany Nabila; Jaeni, Jaeni
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37201

Abstract

The purpose of this study was to determine the effect of the audit committee, profitability, firm size, and leverage on the corporate social responsibility disclosure (CSRD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2019 which disclose annual reports and CSR reports and the sample is determined by purposive sampling. the number of samples used in this study were 80 companies. The data that has been obtained is then processed using multiple linear regression analysis techniques with the SPSS 26 program. The results of this study indicate that the Audit Committee and Leverage have a positive and insignificant effect on CSRD, while Profitability and Company Size have a positive and significant effect on CSRD.
Pengungkapan Proses Penganggaran Dana dan Akuntabilitas dalam Implementasi Dana Penerapan Corporate Social Responsibility (Studi pada PDAM Kabupaten Buleleng) Wahyudi, I Putu Tedy Arya; Yudantara, I Gede Agus Pertama
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35040

Abstract

The purpose of this study is to find out how the process of budgeting Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, to find out how the process of accountability of Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, and to find out what are the obstacles faced in the disclosure process. budgeting and accountability of Corporate Social Responsibility at PDAM Buleleng Regency. This research method uses qualitative methods. The result of this research is that the budgeting process is regulated in the regional regulations of Buleleng Regency. Furthermore, the accountability of the budgeting process is shown by making financial reports that are checked by KAP and shown by the publication of social activities and CSR to the PDAM website. The results of the latest research from this study show that there are no obstacles in the budgeting process because there are regulations that regulate but in the realization process there are several problems due to the COVID-19 pandemic.
Mengungkap Implementasi Konsep Gelah Druwen Pengelolaan Keuangan Desa Adat Jumpai Suwini, Ni Komang; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34892

Abstract

This study aims to determine the source of funds for gelah druwen in adat Jumpai village, and to find out the implementation of the gelah druwen concept of financial management in adat Jumpai village. This research with a qualitative method using primary data sources in the form of interviews with bendesa/chairman, petajuh/vice chairman, petengen/treasurer, penyarikan/secretary, prajuru and the people of the Adat Jumpai village. The results of this study indicate that the source of found for gelah druwen in adat Jumpai village comes from 1) paturunan krama village, 2) punia funds, 3) saving interest, 4) immigrants, 5) banjar/furniture rental income along with stall/kiosk contracts. The role for financial management of the adat Jumpai vilage is able to realize transparency, matual trust and integration between prajuru, kelihan, and the people of the adat Jumpai village.
Persepsi Masyarakat Non-muslim di Kecamatan Denpasar Barat terhadap Bank Syariah Kurnia, Thiaz Annasha; Tripalupi, Lulup Endah
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33611

Abstract

This study aims to determine the perceptions of non-Muslim communities in West Denpasar towards Islamic banks. This study used a descriptive-type research to analyze the perceptions of non-Muslim community towards Islamic banks in West Denpasar. The population of this study was non-Muslim communities in West Denpasar, the sample used consist of 400 people obtained by Slovin formula and the data collection method used questionnaires. The results shows that the perception of non-Muslim community from the cognitive aspect obtained a score of 24,946, thus it could be categorized as favorable. The perception of non-Muslim community from the affective aspect obtained a score of 8,777, thus it could be categorized as unfavourable. Meanwhile, the perception of non-Muslim community from the conative aspect obtained a score of 8,980, thus it could be categorized as favourable. It can be concluded that the perception of non-Muslim communities in West Denpasar towards Islamic banks is good.
Analisis Faktor-Faktor yang Menjelaskan Penurunan Penjualan Produk BUMdes di Kabupaten Karangasem Dana, I Gede; Suci, Ni Made
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.32456

Abstract

This study aims to (1) extract the factors that explain the decline in sales of BUMDes products in Karangasem Regency, (2) Explain the most dominant factors in influencing the decline in sales of BUMDes products in Karangsem Regency, (3) Explain the factors that affect the decline in product sales BUMDes Karangasem Regency. The results of the factor analysis show that the factors that explain the decline in sales of BUMDes Karangasem Regency are internal factors and external factors. Internal factors consist of decreased product quality, product inventory, higher prices, and decreased promotional activities. External factors consisting of consumers, consumers, and consumers. The factors that most influence the decline in sales are external factors, namely changes in consumer tastes with a rotational varimax value of 0.961. External and internal factors in this study can explain the decline in sales of 72.229% at BUMDes Karangasem Regency.
Transparansi Pengelolaan Keuangan Pura Agung Asem Kembar dalam Bingkai Yadnya Hermawan, I Putu Heri; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36136

Abstract

This research aims to find out how the application of transparency in Pura Agung Asem Kembar as a public temple as well as the role of Yadnya in the existence of the temple. The data used in this study is primary data with structured interview and observation methods, as well as secondary data from documentation studies. The object of this research is Pura Agung Asem Kembar, the informants are the temple's manager (Pengempon) and visitors (Pemedek). The technique of obtaining data by triangulation method analyzed with three stages, namely data reduction, data display, and conclusion drawing. The result is the application of transparency in Pura Agung Asem Kembar is very low only the delivery of incoming funds without being followed by the delivery of cash expenditures. This phenomenon does not affect the performance of the temple's manager (pengempon) because of the existence of Yadnya as the basis of trust in the administrator of Pura Agung Asem Kembar.

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