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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.
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Articles 21 Documents
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Search results for , issue "Vol. 12 No. 2 (2022)" : 21 Documents clear
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN DALAM PENGELOLAAN DANA BUMDES (Studi Empiris Pada Badan Usaha Milik Desa Di Kabupaten Klungkung): (Studi Empiris pada Badan Usaha Milik Desa di Kabupaten Klungkung) Putu Gede Suwidia Putra Adnyana; I Putu Gede Diatmika
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.42188

Abstract

This study aims to determine the effect of human resources, the violation reporting system, and the effect of observers on fraud in the management of BUMDes funds. This type of research is quantitative research. This study uses primary data obtained by questionnaire with a population of all BUMDes recorded in the Klungkung Regency government, including 48 types of BUMDes. The sample of this research is 28 units of BUMDes. This sample was determined by purposive sampling method. The respondents of this study consisted of the chairman, secretary, treasurer and members. The independent variables used in this study are human resources, whistleblowing system, and the bystander effect. The results showed (1) human resources had a negative effect on the tendency of fraud in the management of BUMDes funds, (2) the reporting system of violations negatively affected the tendency of fraud in the management of BUMDes funds, (3) the influence of observers had a positive effect on the tendency of fraud in the management of BUMDes funds.
Pengaruh Biaya Operasional, Pinjaman Perusahaan, Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Dimasa Pandemi Covid-19 (Studi Kasus pada PT. Usada Pak Oles): (Studi Kasus pada PT. Usada Pak Oles) Putu Puspita Damayanti; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43078

Abstract

This study aims to determine and analyze the effect of operating costs, company credit, company size, and capital structure on financial performance during the pandemic covid-19. The independent variables in this study are operational costs, company credit, comany size, and capital dtructure and the dependent variabel is financial performance. The type of data usedis secondary data in the form of scientific journals and annual report of the companies. Data collection method using the documentation method. Data analyis techniques using multiplelinear analysis techniques. The results of the study partially showed that operting expenses, corporate loans and capital structures had a positive and significant effect on financial performance, while the size of the company had a negative and significant effect on financial performance.
PENERAPAN SISTEM PENCATATAN KEUANGAN ASET BIOLOGIS BERDASARKAN SAK-EMKM PADA USAHA AYAM PETELUR (Studi Kasus Pada Ayodhya Farm Di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali): (Studi Kasus pada Ayodhya Farm di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali) I Komang Sujana; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43585

Abstract

This study aims to determine the application of the biological asset financial recording system based on SAK-EMKM in the laying hen’s business. This research was conducted at the " Ayodhya Farm " laying hens farm, Sukawana Village, Kintamani District, Bangli Regency, Bali. This study used qualitative research methods. The first data collection in this study was conducted through interviews with laying hens’ business owners and employees, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data display, and data verification. The results of this study are the first in terms of the recognition of biological assets and agricultural products produced, including having complied with the cues of making financial statements in accordance with PSAK 69 on Agriculture, the second in terms of measuring biological assets and agricultural products that have not been fully carried out, the third in terms of measurement of biological assets and agricultural products. In terms of presentation and disclosure, this business still uses simple reports. However, it is hoped that later it will be able to report in accordance with PSAK 69 and SAK-EMKM.
Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terkena Dampak Covid-19 Di Desa Sambangan Kecamatan Sukasada Kabupaten Buleleng Made Ngurah Duwipantara; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43705

Abstract

The purpose of this study was to find out how the implementation of direct cash assistance was and how effective the direct cash assistance from village funds was for the poor affected by COVID-19 in Sambangan Village, Sukasada District, Buleleng Regency. Methods This research uses a qualitative approach with the type of descriptive research. The data analysis used is a qualitative descriptive method by analyzing data based on existing theories by examining and examining in depth and then analyzing it to draw conclusions. This research was conducted in Sambangan Village, Sukasada District, Buleleng Regency. The population of this study is the implementer in this case the village head and treasurer as well as the recipient community and those who do not receive the Village Fund Direct Cash Assistance in Sambangan Village, Sukasada District, Buleleng Regency. The data of this research were collected by interview method, observation method, and documentation study method. The results of this study stated that from the aspect of timeliness, the officers had carried it out on time so that the distribution of BLT funds from the I to Stage IV villages had been going well. In terms of accuracy in making choices, the village government has worked in accordance with applicable regulations. In terms of targeting accuracy, it is right on target.
Pengaruh Implementasi Good Governance, Pengendalian Internal, Moral Individu Terhadap Kecurangan (Fraud) Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Se- Kecamatan Banjar Ni Kadek Sri Utami Dewi; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.44463

Abstract

This review plans to acquire tried illustrative discoveries about the impact of: 1) great administration on misrepresentation bookkeeping, (2) interior control on extortion bookkeeping, and (3) individual profound quality on extortion bookkeeping at BUMDES Kecamatan Banjar. The examination configuration utilized is a causal quantitative. The subject of this study were every one of the representatives in BUMDES Kecamatan Banjar, and the articles were: great administration, inward control, individual profound quality, and extortion bookkeeping. Complete populace of this exploration are 105 representatives who all join became perception unit, along these lines this examination including populace research. Information were gathered by utilizing a perception and meets, and broke down by way investigation. The aftereffects of this study are as per the following: (1) great administration have a positive and huge impact on extortion bookkeeping, (2) interior control has a positive and critical impact on misrepresentation bookkeeping, and (3) individual profound quality has a positive and huge impact on extortion bookkeeping at BUMDES Se-Kecamatan Banjar.
PENGELOLAAN DAN PERPUTARAN MODAL KERJA PADA UMKM DI UD. WIDYASIH KECAMATAN KUBUTAMBAHAN, KABUPATEN BULELENG Komang Satya Indriyani Graha; Gst. Ayu ketut Rencana Sari dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.44650

Abstract

This study aims to examine about working capital management is based on the" towns" system at UD. Widyasih which is located in Kubutambahan Village, Kubutambahan District, Buleleng Regency. This research was conducted using qualitative methods with primary and secondary data sources. Data obtained from observations, interviews, literature study and documentation. The data analysis techniques used are: 1) data reduction, 2) data presentation, 3) drawing conclusions.The results of this study show that: 1) At UD. Widyasih, which uses more external funds, when presented, internal capital reaches 40% and external capital reaches 60%, which relates to Packing Order Theory, in which this theory uses two sources of internal and external funding. .to help expedite the company's operational system 2) capital structure that includes several criteria, namely asset structure, Growth Opportunity, company size, profitability, and business risk that can affect the sustainability of a company's operations. 3) The application of the cash payment system is carried out to reach customers by providing a predetermined payment period.
PENGARUH LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KECAMATAN GEROKGAK PADA MASA PANDEMI COVID-19 Putu Agus Arta Setiawan; I Nengah Suarmanayasa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.44783

Abstract

This research aims to examine the influence of Financial Literacy and Financial Attitudes on Financial Management. This study is a causal quantitative study. The subject of this study is UMKM in Gerokgak Subdistrict. While the objects in this study are financial literacy, financial attitudes, and financial management. Sampling technique using simple random sampling technique, as well as determining the number of samples using the formula slovin, so that the required sample as many as 166 respondents. The data was collected with questionnaires, as well as analyzed with multiple linear regression analysis techniques. The results of this study showed that (1) financial literacy and financial attitudes had a significant effect on financial management, (2) financial literacy had a positive and significant effect on financial management, and (3) financial attitudes had a positive and significant effect on financial management in UMKM in Gerokgak Subdistrict.
Analisis Sistem Pengendalian Intern Pengeluran Kas pada CV. Manik Arsa Arif Rahman Hakim; I Gusti Ayu Purnamawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.45082

Abstract

This study aims to determine the implementation of the internal control system for cash disbursements and to find out the results of the evaluation of the internal control system for cash disbursements at CV. Arsa bead. This research is classified as a qualitative research research. This type of research is used to obtain information on the phenomena that occur in CV. Arsa bead. Based on the results of this study, it is found that if the elements of the control environment in CV. Manik Arsa is sufficient, the element of risk assessment in CV. Arsa beads are inadequate. This is due to the evidence of cash disbursements, which can be changed at the expense of the road money that has been inputted. If the information system does not have control, the numbers or names in the application can be changed easily or the related invoices can be destroyed, then cash theft can easily occur.
PENGARUH INCOME DAN FINANCIAL KNOWLEDGE SERTA LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Luh Intan Rini Andriyani; Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.45094

Abstract

This study aims to take the results of findings that have been through the test process related to the influence both partially and simultaneously of income, financial knowledge, and locus of control on financial management behavior. The type of research that is raised quantitatively. Private employees in sangsit village were the subject of the study, while income, financial knowledge, and locus of control of financial management behavior were the objects. Before being analyzed using multiple linear regression analysis, data collection is done first utilizing the spread with questionnaires. It's quantitatively causal. So that the results of the test process that (1) financial management behavior is positively influenced significantly by income, financial knowledge, and locus of control of financial management behavior. (2) Financial management behavior is positively affected by income. (3) Financial management behavior is not significantly affected by financial knowledge. (4) Financial management behavior is positively affected significantly by the locus of control.
PERANAN TAX AVOIDANCE, INVESTMENT OPPORTUNITY SET, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020): (Studi Kasus pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020) Enny Prayogo; Rini Handayani; Jeanifer Cornelia Clara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.45469

Abstract

The purpose of the study is to analyze the impact of tax avoidance, investment opportunities set, and asset management on the value of the company. The study population used stocks registered in the LQ45 index in 2019 and 2020. The samples in this research consisted of 30 companies whose sampling techniques used purposive sampling. Hypothesis tests use multiple regression analysis by running F-tests and T-tests. The results of this study conclude that there is a simultaneous influence of tax avoidance, investment opportunity set and asset management on the value of the company by 80.8%. Partly, tax avoidance variables have no effect on the value of the company, while investment opportunity set variables and asset management affect the value of the company.

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