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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 20 Documents
 1   2 
Search results for , issue "Vol. 11 No. 2 (2021)" : 20 Documents clear
Pengaruh, Arus Kas Bebas, Arus Kas Operasi dan Pajak terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Jakarta Islamic Index R. Suhaimi; Slamet Haryono
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30915

Abstract

This study will conduct research on the influence between the independent variables and the dependent variable. Where in this study will examine the effect of Free Cash Flow, Operating Cash Flow and Taxes as independent variables on dividends as dependend variable, which are the dependent variable using company data listed on the Jakarta Islamic Index for the priod 2017-2019. Research method by using multiple regression test data analysis model (multiple regression) to test the relationship or the effect of independent variable. The results showed that two of the three independent variables used, namely operating cash flow had a significant and significant effect on dividends and taxes also had a significant effect on dividends, while free cash flow had no effect on the dependent variable, namely dividends.
Penerapan Metode Reorder Point (ROP) dalam Persediaan Sabun Cuci Merk “B-Light” pada UD. Dhofir Jaya di Desa Pemecutan Kaja Kecamatan Denpasar Utara Mahwan Mahwan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31482

Abstract

This study aims to determine (1) the level of demand for washing soap brand "B-Light" at UD. Dhofir Jaya in 2019 (2) Calculation of ordering for washing soap brand "B-Light" using the Reorder Point (ROP) method at UD. Dhofir Jaya in 2019 (3) The level of demand for washing soap with the "B-Light" brand after the Reorder Point (ROP) method was applied in ordering the "B-Light" brand of washing soap at UD. Dhofir Jaya. The type of this research is descriptive. The subject of this research is Mr. Ahmad Dhofir, as company owner. The Object of this research is determining right time to reorder by UD. Dhofir Jaya with Reorder Point (ROP) method. The data needed of this research are data on the purchase of goods, the purchase price and the selling price, the average demand per day, the duration of delivery of goods is calculated from the day of order, and determining the safety stock. The method to collecting data of this research is interview and observation method. Data analysis of this research is using descriptive analysis technique . the results of this research is, (1) average demand of the mounth is 2.515 box, (2) reorder made when Inventory in warehouse is 284 box and (3) the demand incresed to 873 box after using ROP method.
Pengaruh Return on Asset dan Return on Equity serta Net Profit Margin terhadap Harga Saham Indeks Lq45 di Bursa Efek Indonesia Junaidi Junaidi; Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31612

Abstract

This study aims to examine about the effect of return on asset, return on equity and net profit margin on share price simultaneously and partially in LQ-45 companies. The subjeck of this research is the LQ-45 company and the research objects are return on assets, return on equity, net profit margin and stock price. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results show that (1) there is a simultaneous significant effect of return on asset, return on equity and net profit margin on stock price of 71.8%, (2) there is  partially positive  significant effect of return on assets on stock price amounting to 52.1%, (3) there is partially positive  significant effect of return on equity on stock price of 26.0%, (4) there is  partially positive and significant effect on net profit margin on stock price of 52.7%
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Sma Negeri 4 Singaraja Tahun 2020 Kadek Gita Puspita Saisarani; Ni Kadek Sinarwati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.34447

Abstract

This study aimed to know (1) the planning, implementation, supervision, and reporting process of Dana BOS (the fund of School Operational Assistance) Management (2) the obstacles faced in managing Dana BOS in SMA Negeri4 Singaraja in 2020 as well as the efforts to overcome its obstacles. The research approached used was a descriptive qualitative approach. The data collection was done through observation, interview and documentation study. The data analysis used in this study were data reduction, data presentation, and conclusion drawing. The results show that 1) the planning, implementation, supervision, and reporting process of Dana BOS Management in SMA Negeri 4 Singaraja in 2020 has run well according to the technical guidelines of Permendikbud (Ministerial Regulation of Education and Culture) Number 8 of 2020, 2) the obstacles in managingDana BOS in SMA Negeri 4 Singaraja were the disbursement of funds was often delayed and there were also regulation changes in the School Operational Assistancemanagement. The efforts undergone to overcome the obstacles were done by the management team in SMA Negeri 4 Singaraja who have to borrow loans from the corporate partner and related to the changes in the government regulations, the financial management team re-compile LPJ (the accountability report) according to the new Permendikbud technical instructions.
Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa Luh Asih Utami; I Made Pradana Adiputra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.34596

Abstract

This study aims to determine the effect of the crowe pentagon's fraud dimension, variable pressure, opportunity, rationalization, competence, and arrogance to the behavior of academic fraud bidikmisi scholarship recipients. This research is a type of quantitative research with 101respondents. The data is obtained from the results of questionnaires answers using Google Form service. This research sample was selected using purposive sampling technique and calculated by Slovin formula. Primary data in the form of respondents' answers are processed using spss version 21. The results achieved that pressure, opportunity, rationalization, competence, and arrogance had a positive and significant effect on the academic fraud behavior of scholarship recipients.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Profitabilitas (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia) Nurul Ajeng Shahnia; Arthik Davianti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35221

Abstract

This study aims to examine the disclosure effect of Corporate Social Responsibility on profitability. Disclosure of economic, environmental, and social aspects of CSR as independent variables, firm size and leverage as control variables, and profitability as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sample selection in this study used a purposive sampling method and obtained 142 sample companies. Multiple linear regression techniques were used for hypothesis testing and the data was processed using Statistical Product and Service Solution Version 20. The results of this study indicate that the disclosure of Corporate Social Responsibility in economic and environmental aspects has no significant effect on company profitability, while disclosure of Corporate Social Responsibility social aspects has a significant positive effect on company profitability.
Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Hermalia Jelita Putri; Cahyani Nuswandari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.
Pengaruh Likuiditas, Struktur Modal, Profitabilitas, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Nike Aprilya Agatha; Moch Irsad
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.36189

Abstract

The purpose of this study was to examine the effect of liquidity, capital structure, profitability, dividendJpolicy, and company size on firmvalue. Firm value is an indicator of financial performance for companies that go public. high company value will indicate highshareholder prosperity. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange(BEI)J2015-2019. The number of samples taken was 24 companies. The sampling method in this study using purposive sampling andusing multiple linear regression analysis techniques assisted by the SPSS program which includes classical assumption test and partial test (t-test) with a real level (α)Jof 05%. The results of this study indicate that liquidity and capital structure have a negative effect onFirm Value, and for Profitability, Dividend Policy, and Firm Size have positive effect on Firm Value.
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Yosy Fryli Mianti; Gideon Setyo Budiwitjaksono
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.
Pengaruh Tingkat Pendapatan, Suku Bunga, Religiusitas, dan Financial Attitude terhadap Minat Menabung untuk Beryadnya pada Masyarakat Desa Tajun Kd. Doni Swastawan; Ni Wyn. Yulianita Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.39102

Abstract

This study aimed to determine the effect of income levels, interest rates, religiosity, and financial attitudes towards saving interest for Yadnya in Tajun Village community. The population was 388 people with a selected sample of 93 people. The type of research used was quantitative research with a descriptive design. Data were collected through a questionnaire. The collected data was tested first with validity and reliability tests. Furthermore, the data were analyzed using descriptive statistical test, classical assumption test and hypothesis test. This study showed that 1) the income level had a partial effect on the interest in saving for the sake of the people of Tajun Village, 2) the interest rate had a partial effect on the interest in saving for the sake of the people in the Tajun Village, 3) religiosity had a partial effect on the interest in saving for the sake of the people in the Tajun Village. Tajun, 4) Financial Attitude partially affects the interest in saving for the sake of the people of Tajun Village, 5) Income Level, Interest Rate, Religiosity, and Financial Attitude simultaneously affect the interest in saving for the sake of the people tajun village.

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