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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 14 Documents
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Search results for , issue "Vol. 10 No. 3 (2020)" : 14 Documents clear
Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Ngurah Kaler Widiartana; Nyoman Ari Surya Darmawan
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.v10i3.26408

Abstract

This research was conducted to reveal (1) Implementation of the principle of transparency in the management of krama tamiu funds in Banjar Adat Village, (2) The impact received by Tamiu Krama on the collection of Tamiu Krama Funds. Qualitative research methods with a descriptive approach. This study uses primary data and secondary data obtained through interviews, observations, and documentation which are further analyzed by reducing data, presenting data, analyzing data, and drawing conclusions. The results of the study are (1) the Banjar Adat Village in managing the krama tamiu funds is quite transparent because of the openness of the adat village management through paruman activities, (2) the management of the adat village in the management of the adat village government must make an oath or testify in the Pura Desa Adat Banjar to run a good and transparent government, (3) The impact of krama tamiu fund collection is to get protection, security, and assistance in the event of a calamity based on awig-awig, as well as the right to use traditional village facilities, and the close social impact between fellow village manners. 
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Diversifikasi Produk terhadap Pengungkapan HRA pada Perusahaan LQ45 I Nyoman Adi Darmayasa; Putu Sukma Kurniawan
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.v10i3.26655

Abstract

This study aims to examine the effect of financial performance, ownership structure, and product diversification on the disclosure of human resource accounting (HRA) on companies listed in the LQ45 index for the period 2014 - 2018. Disclosure of HRA needs to be considered because it will reflect how companies use resources specifically human resources (HR) owned. This research uses quantitative methods. The sampling technique in this study used purposive sampling by adjusting to certain criteria to obtain 26 samples. Supporting data can be obtained from the official website of the Indonesia Stock Exchange (IDX) with a period of 5 years. In analyzing research data, multiple linear regression was used with the help of the IBM SPSS version 24 program. The results of this study stated that financial performance, ownership structure, and product diversification partially had a positive effect on HRA disclosure. Good financial performance will cause companies to disclose more HRA. A high ownership structure will increase the controlling function so that the disclosure of HRA will be more numerous. With so many product diversifications, companies tend to disclose HRA in full.
Akuntabilitas Pengelolaan Keuangan Desa Adat (Studi pada Desa Adat Buleleng, Kecamatan Buleleng, Kabupaten Buleleng) Putu Erwin Satya Arya Pramana; Ni wayan Yulianita 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.v10i3.26773

Abstract

This study aims to gain an understanding of the practice of financial management in Buleleng Traditional Village, Buleleng District, Buleleng Regency. The phenomenon that occurs in the Traditional Village of Buleleng is that the traditional village of Buleleng has been in office for more than two periods and there have been no cases of fraud in the financial management of the Traditional Village of Buleleng. In this study using a qualitative descriptive method. Data collection is done by observation, interview and documentation. Meanwhile, data analysis uses the Miles and Huberman model which consists of data reduction, data presentation, data analysis and conclusion drawing. The results of this study stated that Buleleng Adat Village carried out financial management related to the allocation of adat village funds from the provincial government focusing on 3 (three) processes, namely planning, implementation and accountability. Accountability in the process of accountability for the management of customary village funds in the Traditional Village of Buleleng always documents every activity carried out and also makes a financial report on the use of the allocation of customary village funds from the provincial government in accordance with the technical instructions in the Governor of Bali Regulation No. 34 of 2019 concerning Management of Indigenous Village Finance. This financial report is a form of accountability that is submitted to the manners (community) during paruman (meeting) on Friday the first week of each month at the grand hall of Pura Desa Desa Desa Adat Buleleng.  
Pengaruh Kualitas Pelayanan terhadap Kepuasan dan Dampaknya pada Loyalitas Nasabah di LPD Desa Adat Panji Kecamatan Sukasada Ni G.A Kt. Rada Krisdianti; I Nyoman Sujana
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.v10i3.29264

Abstract

The purpose of this study was to determine the effect of service quality on satisfaction and its impact on customer loyalty in the LPD Desa Adat Panji, Sukasada District. This study used a causality research design. The population of this study were all customers of LPD Desa Adat Panji with a sample of 373 respondents who were searched using purposive sampling. Data collection using a questionnaire was analyzed using path analysis assisted by SPSS 20.0 for Windows. The results showed that service quality can have a direct effect on customer loyalty and can also have an indirect effect, namely service quality on customer loyalty through customer satisfaction (as an intervening variable). The magnitude of the direct effect is 0.044, while the magnitude of the indirect effect is 0.109. Because the coefficient of indirect influence is greater than the direct coefficient, it can be concluded that customer loyalty is more dominantly influenced by indirect relationships through customer satisfaction. in other words, customer satisfaction in supporting customer loyalty in explaining the effect of service quality is relatively high.

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