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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 14 Documents
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Search results for , issue "Vol. 10 No. 3 (2020)" : 14 Documents clear
Pengaruh Penggunaan Kredit Usaha Rakyat, Komitmen Organisasi dan Penggunaan Informasi Akuntansi terhadap Kinerja Usaha UMKM Luh Made Widyawati; I Gede Agus Pertama Yudantara
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.v10i3.25980

Abstract

This research was conducted with the aim to determine the effect of the use of people's business credit, organizational commitment and the use of accounting information on business performance. This research is a quantitative study using a questionnaire and the measurement technique used is the Likert scale. This research was conducted in Buleleng District. The sampling technique in this study was purposive sampling, so a sample of 146 respondents was obtained. The data obtained were analyzed using several data analysis techniques with statistical tests using the SPSS computer program version 22.0. After conducting various statistical tests along with the hypothesis testing using the t statistical test, the results of the t test explained that each of the variables of the use of people's business credit (X1), variable organizational commitment (X2) and the variable use of accounting information (X3) had a positive effect on business performance. This means that the higher the use of people's business credit, organizational commitment and the use of accounting information, the higher the business performance.
Pengaruh Risk Based Bank Rating dan Ukuran Perusahaan terhadap Profitabilitas pada Perbankan Luh Lina Agustini; Ni Luh Gede Erni Sulindawati
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.v10i3.26025

Abstract

The increasing complexity in the banking world today can be one of the factors triggering high risk for banks. A bank is considered good financial performance and also must pay attention to the level of health so that it is always maintained. Business success can be seen from the profitability ratio in the financial statements by using the Risk Based Bank Rating (RBBR) METHOD. This study has the aim, namely to determine the effect of NPL, LDR, BOPO, NIM, CAR, and Firm Size ratios on ROA partially and simultaneously. This type of research is quantitative with a comparative approach. This study uses secondary data obtained on the official website of the Indonesia Stock Exchange (IDX). Sample members of 31 banks. DATA ANALYSIS TECHNIQUES USED ARE Descriptive Statistical Analysis of all samples, Classical Assumption Testing and Hypothesis Testing with data processing methods using softwere version SPSS 23. The result showed that the influence of the ratio of LDR, NIM, CAR, and Firm Size had a significant positive effect on ROA, while the ratio of NPL and BOPO had a significant negative effect on ROA. Simultaneously the ratio NPL, LDR, BOPO, NIM, CAR, and Firm Size significantly influence ROA.
Pengaruh Pendapatan Premi, Hasil Investasi, Pertumbuhan Modal dan Hasil Underwriting terhadap Pertumbuhan Aset Perusahaan Asuransi Kadek Ria Triana; Gusti Ayu Ketut Rencana Sari Dewi
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 
Perlakuan Akuntansi Aset Biologis dan Akuntansi Produk Agrikultur Berdasarkan Psak 69 Pada Ud. Sri Pasuparata (Studi Kasus Di Desa Pasedahan, Kecamatan Manggis, Kabupaten Karangasem) Putu Adi Erawan; I Putu Julianto
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.
Pengaruh Faktor Lingkungan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja) Ketut Deita Candra Prayoga; I Nyoman Putra Yasa
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.v10i3.26114

Abstract

This study aims to examine social environmental factors / subjective norms within the framework theory of planned behavior consisting of aspects of gender, age, religiosity, level of education, and level of income towards the intention to behave obediently to individual taxpayers registered at the Pratama Singaraja Tax Office. This research uses a quantitative approach with survey research methods. The sampling technique is purposive sampling, with a total sample of 347. The data source is primary data by collecting data using a questionnaire distributed online via Google form. The data obtained were then analysis using multiple linear regression analysis and ANOVA test (1 lane) with the help of the SPSS program. The results of this study state that (1) Gender has a positive and significant effect on the intention to behave in tax compliance, (2) There is a significant difference between age and intention to behave in tax compliance, (3) Religiosity has a positive and significant effect on intention to behave in tax compliance, (4 ) The level of education has a positive and significant effect on the intention to behave in tax compliance, and (5) The level of income has a positive and significant effect on the intention to behave in tax.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng Luh Ria Wahyuni; I Gusti Ayu Purnamawati
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.v10i3.26150

Abstract

This study aims to determine the internal and external factors that affect the tax compliance of micro, small and medium enterprises (MSMEs) in Buleleng regency. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are MSME taxpayers in Buleleng regency which is registered at KPP Pratama (Tax Office) Singaraja. The sampling method used is simple random sampling technique, with a total sample of 334. The data used in this study are primary data obtained by distributing questionnaires to MSME owners. Furthermore, the data collected was tested by multiple linear regression analysis.This research provides the result that awareness does not have a significant positive effect on taxpayer compliance, then tax sanctions, service quality, taxation system modernization, and risk preferences partially have a significant positive effect on taxpayer compliance, while understanding tax and money ethics partially has a significant negative effect on tax compliance. 
Pengaruh Technology Acceptance Model terhadap Penggunaan e-Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja) Kadek Dwi Andika; I Nyoman Putra Yasa
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.v10i3.26191

Abstract

This study aims at examining the effect of the Technology Acceptance Model towards the used of e-filing (research on individual taxpayers at Singaraja KPP). The data used in the form of primary data obtained from questionnaires. The sample used is an individual taxpayer who uses e-filing registered at Singaraja Pratama Tax Service Office. The subject of this study were 344 individual taxpayers. This study used purposive sampling. The data analysis technique of this study is multiple regression testing using the SPSS program. The results showed that the perception of usefulness, perceived convenience, and perceived readiness of information technology affect the use of e-filing in Singaraja.
Pengaruh Intellectual Capital, Kebijakan Keuangan, dan Kinerja Keuangan terhadap Nilai Perusahaan (TOBIN’S Q) (Studi pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Ni Kadek Virgiani Jumiari; I Putu Julianto
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.v10i3.26199

Abstract

One of the objectives of establishing a company is to be able to increase the value of the company. Firm value affects a lot, in this study intends to examine the effect of intellectual capital, financial policy and financial performance on firm value. The subject of this research is the entire service companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, amounting to 54 companies. The research sample was selected by 18 companies with purposive sampling technique. The data collection of this research is the method of documentation and study of literature. Data were analyzed with descriptive statistical tests and multiple linear regression analysis. The test results, namely, IC, DER, DPR, CR, ROE, DR, TATO and DY variables on company value are simultaneously influential, while DER, CR and DR on company value are partially affected, the rest are IC, DPR, ROE, TATO and DY individually have no effect on firm value.
Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Ni Made Ayu Krismayanti; Anantawikrama Tungga Atmadja
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.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD Putu Satcitananda Dewi; Made Arie Wahyuni
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.v10i3.26330

Abstract

This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was  made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.

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