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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 25 Documents
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Search results for , issue "Vol. 11 No. 3 (2021)" : 25 Documents clear
Pengaruh Profitabilitas dan Likuiditas terhadap Struktur Modal pada Perusahaan Sub Sektor Batu Bara di BEI Ni Putu Sri Purnami; Gede Putu Agus Jana Susila
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.31899

Abstract

This study aims to examine the simultaneous and partial effect of profitability and liquidity on capital structure. The research design used was a causal quantitative design. The subjects in this study are the Coal Sub-Sector which is Listed on the Indonesia Stock Exchange and the objects of research are profitability, liquidity and capital structure. The sampling technique used was purposive sampling with a sample size of 22 companies. Data were collected by recording documents, then analyzed by multiple linear regression analysis. The results showed that (1) profitability and liquidity simultaneously or simultaneously had a significant effect on capital structure with a contribution of influence of 54.4%, (2) profitability had a positive and significant effect on capital structure with a contribution of influence of 32.4%, (3) liquidity has a negative and significant effect on the capital structure with an impact contribution of 36%.
Pengaruh Kecukupan Modal dan BOPO terhadap Laba Operasi pada BUMDes di Kecamatan Banjar Kadek Yuyun Tamara Dewi; Gede Putu Agus Jana Susila
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.32444

Abstract

This study aims to examine the effect of capital adequacy ratio and operational cost with operational income on operating income simultaneously or partially. This research design used causal quantitative. The subject of this research is Village Owned Enterprises in Banjar District and the object of research is capital adequacy ratio, operational cost with operational income and operating income. The sampling technique used was purposive sampling with a sample size of six Village Owned Enterprises. Data were collected by recording documents, then analyzed by multiple linear regression analysis. The results showed that (1) capital adequacy ratio and operational cost with operational income had a significant effect on operating income with an influence contribution of  46.2% (2) capital adequacy ratio had a negative and not significant effect on operating income with an influence contribution of 0.3% (3) operating cost with operational income had a negative and significant effect on operating income with an influence contribution of 46.1%.
Analisis Faktor-Faktor yang Menjelaskan Penurunan Penjualan Produk BUMdes di Kabupaten Karangasem I Gede Dana; Ni Made Suci
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.32456

Abstract

This study aims to (1) extract the factors that explain the decline in sales of BUMDes products in Karangasem Regency, (2) Explain the most dominant factors in influencing the decline in sales of BUMDes products in Karangsem Regency, (3) Explain the factors that affect the decline in product sales BUMDes Karangasem Regency. The results of the factor analysis show that the factors that explain the decline in sales of BUMDes Karangasem Regency are internal factors and external factors. Internal factors consist of decreased product quality, product inventory, higher prices, and decreased promotional activities. External factors consisting of consumers, consumers, and consumers. The factors that most influence the decline in sales are external factors, namely changes in consumer tastes with a rotational varimax value of 0.961. External and internal factors in this study can explain the decline in sales of 72.229% at BUMDes Karangasem Regency.
Studi Komparatif Pembentukan Portofolio Optimal dalam Pengambilan Keputusan Investasi Ni Made Erawati; I Nengah Suarmanayasa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.32526

Abstract

This study aims to compare the optimal portfolio formation method using a single index model and stochastic dominance in determining investment decisions. There are three aspects that are compared, namely portfolio return, portfolio risk and portfolio performance which are analyzed using the performance measurement ratios of Sharpe, Treynor, and Jensen. The sample used in this study was 31 consistent company stocks included in the LQ45 index from 2016 to 2019. Mann Whitney U test was used to test the research hypothesis. The results showed that (1) there was a significant difference in portfolio expectation returns using the single index model and stochastic dominance methods, (2) there was no significant difference in portfolio risk using the single index model method with stochastic dominance, (3) there was no significant difference. portfolio performance (Sharpe ratio) uses the single index model method with stochastic dominance, (4) there is no significant difference in portfolio performance (Treynor ratio) using the single index model method with stochastic dominance, (5) there is a significant difference in portfolio performance (Jensen's ratio) using the single index model method with stochastic dominance.
Analisis Perbandingan Penggunaan Norma Penghitungan Penghasilan Neto (NPPN) dengan Menyelenggarakan Pembukuan pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Rieska Aprilia; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33231

Abstract

This study aims to determine what factors influence the auditors at KAP Arthawan, Edward as the Free Work Individual Taxpayer prefers to use the norm method of calculating net income rather than keeping books. This study uses a qualitative method. The results show that the factors that influence auditor taxpayers prefer to use the NPPN method instead of keeping bookkeeping because the calculation process is more practical, easy, fast and efficient because the tax burden that must be paid is much less than the NPPN method. The difference that exists when using the NPPN method and bookkeeping is that those who are obliged to organize are corporate taxpayers and private taxpayers who carry out business activities or independent work, while those who are obliged to organize NPPN are individual taxpayers who carry out business activities or independent work with circulation. gross in one year less than 4.8 billion rupiah and individual taxpayers who do not carry out business activities or independent employment. So it can be concluded that the bookkeeping method is more efficient than NPPN, it is better if individual taxpayers who work as auditors make bookkeeping in their tax calculations and reporting.
Persepsi Masyarakat Non-muslim di Kecamatan Denpasar Barat terhadap Bank Syariah Thiaz Annasha Kurnia; Lulup Endah Tripalupi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33611

Abstract

This study aims to determine the perceptions of non-Muslim communities in West Denpasar towards Islamic banks. This study used a descriptive-type research to analyze the perceptions of non-Muslim community towards Islamic banks in West Denpasar. The population of this study was non-Muslim communities in West Denpasar, the sample used consist of 400 people obtained by Slovin formula and the data collection method used questionnaires. The results shows that the perception of non-Muslim community from the cognitive aspect obtained a score of 24,946, thus it could be categorized as favorable. The perception of non-Muslim community from the affective aspect obtained a score of 8,777, thus it could be categorized as unfavourable. Meanwhile, the perception of non-Muslim community from the conative aspect obtained a score of 8,980, thus it could be categorized as favourable. It can be concluded that the perception of non-Muslim communities in West Denpasar towards Islamic banks is good.
Pengaruh Jangka Waktu Pinjaman, Tingkat Suku Bunga dan Pengendalian Internal terhadap Kredit Macet pada LPD di Kecamatan Kuta Selatan Ni Komang Feby Utami; Ni Wayan Yulianita Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34483

Abstract

This study aims to determine the effect of partial loan tenure, interest rates and internal control on bad credit. The research method used is a quantitative method. The object of this research is the Village Credit Institution in South Kuta District. The subjects of this study were the chairman, treasurer and credit department. LPD in South Kuta sub-district. The research data were collected using a questionnaire. Data analysis was performed using regression analysis. The results showed that the loan period and internal control partially had a negative effect on bad credit and the interest rate partially had a positive effect on bad credit.
Kearifan Penjual dan Pembeli Produk Barang dan Jasa Berbahan Dasar Kapuk dalam Melakukan Transaksi Jual Beli di Desa Tegallinggah Rochmatus Shoviy; Luh Indrayani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34611

Abstract

In general, trade transactions is a form of transaction that is often carried out by society. Trade transactions is defined as the exchanging goods for goods or goods for money betwen sellers and buyers which is carried out by agreement. On conventional or online trade transactions, the main goal that seller expectes is to maximize profit. Thus, some entrepreneurs cheat to get many profit. This is different from Tegallinggah community’s transaction in the cotton industry, they prioritize moral values. The most of sellers from cotton industry are Muslims, they believe that their activities in trade will be blesed. The aims of this study is to know the phenomeneon of local wisdom within trade transaction and to know the meaning of local wisdom phenomeneon. This is a qualitative research using phenomenological approach.
Implementasi Prinsip Keadilan dalam Pengelolaan Dana Kemahasiswaan Willem Batista Lake; Aprina Nugrahesty Sulistya Hapsari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34640

Abstract

The aim of this study was to determine the extent of the implementation of the principles of justice in managing funds in the scope of student organizations. The object of this research is Student Affairs at Faculty X, ABC University. The method used in this research is descriptive qualitative. This study uses primary data types by conducting data collection techniques in the form of interviews, observation and documentation. Interviews in this study were conducted with the committee and member of the Student Affairs Organization functionaries. The results of this study indicate that the application of the principle of justice has not been maximally implemented. This is based on predetermined indicators. The cause of not optimal implementation of the principle of justice in the management of student funds is the prejudice that the distribution of funds is still inequality and inconsistencies in Standard Operating Procedures for submitting and accountability for budget proposals by the committee.
Mengungkap Implementasi Konsep Gelah Druwen Pengelolaan Keuangan Desa Adat Jumpai Ni Komang Suwini; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34892

Abstract

This study aims to determine the source of funds for gelah druwen in adat Jumpai village, and to find out the implementation of the gelah druwen concept of financial management in adat Jumpai village. This research with a qualitative method using primary data sources in the form of interviews with bendesa/chairman, petajuh/vice chairman, petengen/treasurer, penyarikan/secretary, prajuru and the people of the Adat Jumpai village. The results of this study indicate that the source of found for gelah druwen in adat Jumpai village comes from 1) paturunan krama village, 2) punia funds, 3) saving interest, 4) immigrants, 5) banjar/furniture rental income along with stall/kiosk contracts. The role for financial management of the adat Jumpai vilage is able to realize transparency, matual trust and integration between prajuru, kelihan, and the people of the adat Jumpai village.

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