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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
Analisis Pengelolaan Keuangan Diakonia Kedukaan Gereja pada Gereja Protestan di Indonesia Bagian Barat (GPIB) PNIEL Singaraja Beril Jurevin Ginting; I Putu Gede Diatmika
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.v11i3.36170

Abstract

This study aims to determine: financial management, fee system, financial reports as well as the impact and solution to the problem of late payment of church mourning diakonia at GPIB Pniel Singaraja. The type of research used in this research is qualitative. The subject of the study was the administrator and member of the GPIB Diakonia Condolences, Pniel Singaraja. Data collected by interview, observation and documentation. The results showed that: (1) the financial management of the Diakonia of Grief of the Church was managed by the manager of the Diakonia of Grief and assisted by the Congregational Council of the Church. Sources of income are in the form of entry fees and membership dues. Expenditures in the form of money and services. (2) a dues system with members paying dues. The treasurer of the church mourning diakonia hands the money to the treasurer of the church congregation, then it is deposited and deposited in a bank account. (3) supervision and audit financial reports by BPPJ GPIB Pniel Singaraja. (4) the impact of late payment of dues is a conflict between members who pay on time and members who do not pay on time, there are protests from members who pay on time to the management.
Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud Luh Putu Devia Aditya; Lucy Sri Musmini
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.v11i3.36341

Abstract

Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
Determinan Akuntabilitas Pengelolan Dana Desa: Studi Kasus Aparat Pemerintah Kecamatan Semarang Barat Novita Puspita Shanti; M G Kentris Indarti
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.v11i3.37011

Abstract

This study was conducted to determine the factors that affect the accountability of village fund management. Village administration officials in West Semarang District stated that the accountability of village fund management in West Semarang District was still not optimal. Lack of village apparatus competence or human resource competence is the cause of the problem of not achieving village fund management accountability. The village administration of West Semarang Sub-district is still unable to utilize village funds optimally, resulting in delays in the disbursement of village funds the following year. In addition, administrative errors that caused delays in the disbursement of village funds were also caused by village officials in the West Semarang District, who on average graduated from high school and were old. The instrument of study is in the from quesioners. The population in this study is the village officials in the west semarang district. The sampling technique this study used a purpopsive sampling method with 70 respondens and analyzed by multiple linear regression. The results of the study indicate that the variabel village officials competence, commitment of village government organizations, internal control systems have a significant positive effect the village fund management accountability.
Analisis Faktor – Faktor yang Mempengaruhi CSRD pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017 – 2019 Tiffany Nabila Febrilian; Jaeni Jaeni
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.v11i3.37201

Abstract

The purpose of this study was to determine the effect of the audit committee, profitability, firm size, and leverage on the corporate social responsibility disclosure (CSRD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2019 which disclose annual reports and CSR reports and the sample is determined by purposive sampling. the number of samples used in this study were 80 companies. The data that has been obtained is then processed using multiple linear regression analysis techniques with the SPSS 26 program. The results of this study indicate that the Audit Committee and Leverage have a positive and insignificant effect on CSRD, while Profitability and Company Size have a positive and significant effect on CSRD.
Pengaruh Tekanan Anggaran Waktu terhadap Kualitas Audit Dimediasi Kemahiran Profesional Indartik Kholifahtul; Rida Perwita Sari
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.v11i3.37410

Abstract

This study aims to examine due professional care in mediating the effect of time budget pressure on audit quality. The sampling method used was convenience sampling and snowball sampling, which at first had a small sample size until the sample size was sufficient for analysis. The sample in this study is an auditor who works in the Surabaya area Public Accountant Firm. The data in this study can be distributed by questionnaires. In this study, the data were analyzed using the Partial Least Square (PLS) approach and using the WarpPLS 6.0 analysis tool. The results of this study state that time budget pressure has a significant effect on audit quality and professional skills can partially mediate time budget pressure on audit quality.

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