cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Made Aristia Prayudi
Contact Email
prayudi.acc@undiksha.ac.id
Phone
-
Journal Mail Official
prayudi.acc@undiksha.ac.id
Editorial Address
-
Location
Kota denpasar,
Bali
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
 1   2 
Search results for , issue "Vol. 11 No. 1 (2021)" : 17 Documents clear
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal dan Sistem Absensi terhadap Keakuratan Penggajian pada Kantor Camat di Kabupaten Buleleng Kadek Nanda Maharani; I Gusti Ayu Purnamawati
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
Pengaruh Persepsi atas PP No. 23 Tahun 2018, Pemahaman Perpajakan, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM Elysabeth Fransisca Stevanny; Made Aristia Prayudi
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.v11i1.28015

Abstract

This study intended to know the effect of perception of PP No. 23 of 2018, understanding taxation, and trust in the government towards the compliance of MSMEs taxpayers (Case Study on MSMEs Taxpayers Registered at Singaraja KKP). The form of this research is quantitative research. Purposive sampling technique was used with total 376 respondents. Data collection techniques used using a questionnaire. Data investigation used multiple linear regression analysis using SPSS.20.0 software services for Windows. The results showed that perception of PP No. 23 of 2018, understanding taxation, and trust in the government has a positive effect on tax compliance of MSMEs.
Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud Made Wina Sanjani; Desak Nyoman Sri Werastuti
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 Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng Luh Putu Ratna Pratiwi; Desak Nyoman Sri Werastuti
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.v11i1.29219

Abstract

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 
Literasi Keuangan dan Pendapatan pada Keputusan Investasi dengan Perilaku Keuangan sebagai Variabel Moderasi Nutia Feby Hanes Panjaitan; Agung Listiadi
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
Dampak Moderasi Budaya Catur Purusa Artha pada Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Koperasi I Gede Hendra Eka Saputra; Komang Tri Yasrawan
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.v11i1.33439

Abstract

This research was conducted to find out the effect of self-efficacy and locus of control on performance as moderated by the Purusha Arta Chess Culture. This type of research is included in quantitative research with a causal or causal approach. The research sample was 80 respondents with a research instrument using a questionnaire. Methods of data analysis in this study using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that self-efficacy and locus of control have a positive effect on cooperative performance and the existence of Catur Purusa Artha (CPA) is able to influence the effect of self-efficacy on performance, but CPA is unable to moderate the effect of locus of control on performance. This research has contributed in providing awareness to cooperative administrators about several factors that can help improve performance amid the Covid-19 pandemic.
Kecurangan Pelaporan Keuangan pada Pemerintah Daerah di Indonesia: Pengujian Peran Aspek Religiusitas Wayan Cipta
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.

Page 2 of 2 | Total Record : 17

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 15 No. 2 (2025) Vol. 15 No. 1 (2025) Vol. 14 No. 3 (2024) Vol. 14 No. 2 (2024) Vol. 14 No. 1 (2024) Vol. 13 No. 3 (2023) Vol. 13 No. 2 (2023) Vol. 13 No. 1 (2023) Vol. 12 No. 3 (2022) Vol. 12 No. 2 (2022) Vol. 12 No. 1 (2022) Vol. 11 No. 3 (2021) Vol 11, No 3 (2021) Vol. 11 No. 2 (2021) Vol 11, No 2 (2021) Vol. 11 No. 1 (2021) Vol 11, No 1 (2021) Vol 10, No 3 (2020) Vol. 10 No. 3 (2020) Vol 10, No 2 (2020) Vol. 10 No. 2 (2020) Vol 10, No 1 (2020) Vol. 10 No. 1 (2020) Vol 9, No 3 (2019) Vol. 9 No. 3 (2019) Vol 9, No 2 (2019) Vol. 9 No. 2 (2019) Vol 9, No 1 (2019) Vol. 9 No. 1 (2019) Vol 8, No 3 (2018) Vol. 8 No. 3 (2018) Vol 8, No 2 (2018) Vol. 8 No. 2 (2018) Vol. 8 No. 1 (2018) Vol 8, No 1 (2018) Vol. 7 No. 3 (2017) Vol 7, No 3 (2017) Vol 7, No 2 (2017) Vol. 7 No. 2 (2017) Vol 7, No 1 (2017) Vol. 7 No. 1 (2017) Vol 4, No 1: EDISI DESEMBER 2014 Vol. 4 No. 1: EDISI DESEMBER 2014 Vol. 3 No. 2: EDISI JUNI 2014 Vol 3, No 2: EDISI JUNI 2014 Vol 3, No 1: EDISI DESEMBER 2013 Vol. 3 No. 1: EDISI DESEMBER 2013 Vol. 2 No. 2: EDISI JUNI 2013 Vol 2, No 2: EDISI JUNI 2013 Vol 2, No 1: EDISI DESEMBER 2012 Vol. 2 No. 1: EDISI DESEMBER 2012 Vol 1, No 2: EDISI JUNI 2012 Vol. 1 No. 2: EDISI JUNI 2012 Vol. 1 No. 1: EDISI DESEMBER 2011 Vol 1, No 1: EDISI DESEMBER 2011 More Issue