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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 16 Documents
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Search results for , issue "Vol. 10 No. 2 (2020)" : 16 Documents clear
Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi Ni Putu Desi Arya Dewi; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25895

Abstract

The purpose of this study is to determine the effect of the level of trust, perceptions of tax amnesty, accountability of public services, and social environment on the compliance of individual taxpayers who are registered in KPP Pratama Tabanan-Bali. The quantitative method was chosen to be the method of this study using primary data in the form of questionnaire. Based on the data obtained there are 56,574 Individual Taxpayers who have NPWP and have also entered the SPT mandatory list at the Tabanan-Bali Primary Tax Office in 2019. Data collected through a questionnaire that is distributed online using google form as a form of covid prevention 19. Multiple linear regression methods with SPSS version 25 for Windows program help are used in analyzing the data obtained. From this study, found a positive and significant influence given by the level of trust in the compliance of the Individual Taxpayer. Perception of tax amnesty also has a positive and significant effect on the compliance of the mandatory taxpayers of individuals. Furthermore, personal tax compliance1 is influenced positively and significantly and compliance. Personal taxpayers are influenced positively and significantly by the social environment.
Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa Made Feri Cahyadi; Edy Sujana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25919

Abstract

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).
Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali Candra Restalini Anandya; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25933

Abstract

This study was conducted to examine the effect of whistleblowing system, organizational culture and individual morality on fraud prevention at PT. Pelabuhan Indonesia III (Persero). Numerical analysis of these variables was used in this study, therefore quantitative approach was applied. The population of this study was 65 employees of PT. Pelabuhan Indonesia III (Persero). The sample of this study was determined by the saturation sampling technique (census) in which the sample chosen was the the entire of population. Data were collected by using a questionnaire with Likert scale. Then the data were analyzed with several analyzes such as data quality tests which included validity and reliability tests, descriptive statistical tests, classic assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, and multiple linear regression analysis assisted with SPSS 25 program. The results indicated that the whistleblowing system had a positive and significant effect on fraud prevention, organizational culture had a positive and significant effect on fraud prevention, and individual morality had a positive and significant effect on fraud prevention.
Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway Ayu Putu Yulia Kusuma Wardani; Nyoman Ari Surya Darmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25947

Abstract

The purpose of this studi was to understand the financial techology in Micro Small and Medium Entreprises in Buleleng Regency, especially in increased financial literacy based on payment gateway. This research used qualitative approach with the type of descriptive approach and also used primary data and secondary data in the form of interviews observations and documentations. The result showing that the role of financial technology could increase financial literacy and made it easier for Micro Small and Medium Entrepreneurs to manage and understans their finances because the technology provided convenience in digital payments. Therefore, it automatically recorded the income of transsaction that occur.
Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Gusti Made Indra Satriawan; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25981

Abstract

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 
Pengaruh Mediasi Return on Equity dalam Hubungan antara Ukuran Perusahaan dan Penghindaran Pajak Aprilliani Hutajulu; Francis Hutabarat
Jurnal Ilmiah Akuntansi dan Humanika Vol. 10 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.26057

Abstract

This study was conducted to investigate whether Company Size and Return on Equity (ROE) have an influence on Tax Avoidance. The study uses quantitative data with 75 sample data in 15 banking sectors listed on the IDX in the financial statements from 2014-2018. Research samples were obtained from 15 companies in the banking industry listed on the IDX, namely: AGRO, BBCA, BBKP, BBNI, BBRI, BBTN, BBYB, BDMN, BJBR, BJTM, BMRI, BNGA, INPC, MCOR, and PNBN. To fulfill the hypothesis, statistical F test, T test and regression analysis are needed. The results showed that company size had no significant effect on tax avoidance and ROE had a significant effect on tax avoidance. It can be concluded that the existence of ROE fully mediates the influence of SIZE and Tax Avoidance

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