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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 23 Documents
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Search results for , issue "Vol. 12 No. 3 (2022)" : 23 Documents clear
Analisis Pendapatan Pajak Kendaraan Bermotor Dan Persepsi Wajib Pajak Sesudah Diberlakukannya Insentif PKB Selama Pandemi Pada Dinas Pendapatan Daerah Kota Bangli Widiantari, Ni Komang Ayu Indah; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50158

Abstract

The Covid-19 pandemic in 2020 had a major impact on the economy. The impact that occurs in almost all sectors, on of which is the tax sector. As a result of this impact, many policies were made by the government to deal with the impacts that occurred during the Covid 19 pandemic in 2020. One of the government’s policies in responding to the impact oh the Covid 19 pandemic is the tax incentive policy on Motor Vehicle Taxes. Local government policies are in the form of socialization activities through print and non-print media, mobile tax services via the Samsat Bus, payments via e-samsat at Bank Bangli ATMs. The results of the study indicate that the provision of Motor Vehicle taxpayers in paying taxes owed so as income, perception, incentive, regional income to increase revenue 
Analisis Laba Berdasarkan Metode Full Costing pada Usaha Madu Bapak Tejo Matal si Desa Melaya Putra, I Gusti Ngurah Pradnyana; Dewi, Luh Gede Kusuma
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50261

Abstract

production based on the full costing method and how the profit earned on the honey business owned by Mr. Tejo Matal. In this study using qualitative methods. The data used in this study are primary data and secondary data. Data collection methods in the form of interviews, observations, and documentation. The results of this study state that the calculation of the cost of production according to Mr. Tejo Metal's calculations does not include fixed overhead costs and variable overhead costs. Then the cost of production obtained each bottle is Rp. 160,000 while according to the full costing method by calculating all costs, the result is Rp. 231,412. With a selling price of Rp. 200,000 profit according to Mr. Tejo Matal's calculation is in the figure of 25% or 40,000, while according to the full costing method the profit obtained is only around 7.4% or Rp. 14,870.
Penentuan Harga Jual Bedetan Ikan Pada Kelompok Wanita Tani (KWT) Bedetan Perancak Di Desa Perancak Gayatri, Ida Ayu Devi Ananda; Dewi , Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50289

Abstract

This study aims to identify the selling price of bedetan (dry fish) food product on women farming group in Perancak village and to find out whether the determined price could give profit for the group. The study was designed in the form of descriptive qualitative study. The data of this study were obtained by conducting observation, interview and documentation with two informants who were the group leader and  one of the members who was incharge in bedetan production from women farming group in Perancak village. Furthermore, the obtained data were analyzed by using data analysis techniques including data reduction, data presentation and drawing conclusion. The result of this study shows that (1) In determining the selling price, it was not in accordance with the criteria of the cost of production and the determination of selling price theories due to lack of knowledge about accounting. Therefore, there were several costs that were not taken into account when determining the cost of production. (2) The result based on cost plus pricing method was low because of the difference in the costing from the beginning in the cost of production calculation. (3) The result of selling price used by both of the women farming group in Perancak village and the Cost Plus Pricing method gave profit for the group. Meanwhile, it was more accurate to use the Cost Plus Pricing method so that the group could charge all costs that affected the production processes of bedetan (dry fish) food product.
Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45: Analisis Sistem Dan Prosedur Pemberian Kredit Konsumtif Pada PD. BPR Bank Buleleng 45 Putu Megarani Sukarini Putri; Werastuti, Desak Nyoman Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50326

Abstract

This study aims to determine the system and procedure of consumptive  credit granting to PD.  BPR Bank Buleleng 45. PD. BPR Bank Buleleng 45 is the subject of this  research. Descriptive method a qualitative approach  is used in this study . This research result indicates (1) The consumptive credit system of PD. BPR Bank Buleleng 45 is initiated by debtor applying for credit by filling out a form and cmpleting the file. Debtor files are recoded and checked by the administration. Account Officer conducts survey and analysis. Perform risk level analysis by risk management. Management holds credit meetings to make decisions, re-check, make SPK, and disburse credit. The Accounting Department keeps books, loan books, and notes. Dokuments are evaluated and kept by PE Audit. The debtor signs the SPK, receives the money and the loan book.  (2) The procedure for granting consumptive credit to PD. BPR Bank Buleleng 45 is the submission of files, investigation of files, initial interviews, on the spot, credit decision, signing of credit contracts, credit realization, and distribution/withdrawa i of funds.
Penentuan Harga Pokok Produksi Sebagai Dasar Penentuan Harga Jual Gula Merah Di Desa Bukti Indrawati, Luh Sri; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50345

Abstract

The purpose of this study is 1) to determine the cost of brown sugar production which has been practiced by brown sugar producers in Bukti Village. 2) To determine the calculation of the cost of brown sugar production in The Evidence Village based on the full costing method. 3) To find out the comparison of the determination of the cost of goods produced by brown sugar that has been practiced by producers with the determination of the cost of goods produced in accordance with the full costing method. This research uses qualitative research methods. Data collection was carried out by methods of 1) observation during the implementation of the Brown Sugar manufacturing process in the business, 2) interviews with employees and brown sugar business owners in Bukti Village, 3) documentation studies by analyzing the costs incurred during the brown sugar production process. The data analysis techniques used are miles and Humberman's model. The results of this study show that in determining the cost of goods produced in the brown sugar business in Bukti Village, it has not included factory overhead costs as a component of production costs, the determination of the cost of goods produced in the brown sugar business in Bukti Village is still carried out simply, but using the full costing method can have a significant effect on the sustainability of the brown sugar business in Bukti Village.
Analisis Jumlah Pelanggan Listrik Terhadap Penerimaan Pajak Penerangan Jalan Di Kabupaten Buleleng Saputra, I Ketut Triadi; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50419

Abstract

Street Lighting Tax (PPJ) is an important part of local taxes related to the number of electricity customers in Buleleng Regency, the PPJ includes regional levies by industrial and non-industrial use of electricity. The purpose of this study was to determine how the attachment of electricity customers to a street lighting tax revenue. This research observation took place in stages by examining the data obtained from PT PLN (Persero) UP3 North Bali. Documents and evidence collected in this study were from street lighting tax data, data on the realization of depositing the results of PPJ billing, as well as data on collective billing from the Buleleng Regency Government PJU. The data period used is December 2021. The results of the study show that the total amount of PPJ levy receipts in 2021 is Rp. 39,098,218,805 have been deposited with the Buleleng Regency Government, and the total collective bill of the Buleleng Regional Government PJU in 2021 is Rp. 15,983,776,581. The result total between realization of PPJ receipts and the total collective billing of the Regional Government PJU, the PPJ contribution received by the Regional Government as PAD is Rp. 23,114,442,224. From the results of the data research, it is known that the number of electricity customers will have an impact on the PPJ that will be received by the Regional Government as PAD in Buleleng Regency.
PROSEDUR PENILAIAN KOPERASI BERPRESTASI PADA KOPERASI SE-KABUPATEN BULELENG PERIODE TAHUN BUKU 2020 BEDASARKAN HASIL LAPORAN RAPAT ANGGOTA TAHUNAN (RAT) Dwipa, Kadek Angga; Sulindawati, Ni Luh Gede Erni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50421

Abstract

This study aims to find out how the procedure for the Assessment of Cooperative Achievements in Cooperatives throughout Buleleng Regency for the 2021 Financial Year Period is based on the results of the Annual Member Meeting Report (RAT). The subject of this study is the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises, Buleleng Regency. The object of this study is the Cooperative Assessment based on the results of the Annual Member Meeting Report. The data collection method applied consists of three types, namely the Observation method, the Interview method, and the Documentation method. The data analysis used in this study is qualitative descriptive analysis with data sources namely primary data and secondary data. The results of the study found that the procedure for evaluating outstanding cooperatives for the 2021 financial year period carried out by the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises of Buleleng Regency was carried out properly and objectively. Each cooperative that is still active has collected a report book from the results of the Cooperative Annual Membership Meeting to the cooperative field section to input the data to find out how much the cooperative has achieved with certain aspects and requirements, namely: must deposit a report book from the results of the annual RAT related to the field of cooperatives and cooperatives must have passed the RAT.
Prosedur Penyelesaian Kredit Bermasalah Pada Koperasi Karya Bersama Sejahtera Suartama, I Kadek Rully Adi; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50422

Abstract

This study will focus on how the procedure for resolving non-performing loans at the Cooperative Work Together Prosperous in 2018-2020. This research was carried out at the Cooperative Work Together Prosperous by using feasible methods including the Qualitative Descriptive Analysis method which has primary and secondary data sources through interviews and documentation. From this study, the results were obtained that the procedure for settling non-performing loans at the Cooperative Work Together Prosperous has been carried out properly and is in line with the procedures for settling non-performing loans in general. The process of settling non-performing loans at the Cooperative Work Together Prosperous is able to minimize the risk of sustainable non-performing loans. The procedure for settling non-performing loans at the Joint Works Cooperative includes: restructuring and confiscation of guarantees
Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Desa Bondalem Tahun Buku 2021 Sudarsana, Kadek Agus; Yuniarta , Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50423

Abstract

This study describes the health level of KSP which is located in Bondalem Village for Financial Year 2021. The health level of a cooperative is the state of a cooperative seen from various aspects used by cooperatives in running their business in one period. \The data collection methods used are three methods including the observation method, the interview method, and the documentation method. Sources of data and types of data used are primary data and secondary data. The results of the research that the authors have obtained show the level of health of KSP in the three cooperatives in Bondalem Village for the fiscal year 2021. KSP Cipta Mulia and KSP Usaha Beraya Bopeas each received the predicate quite healthy, because the value obtained lies in the range of 66.00≤x <80.00. KSP Cipta Mulia got a final score of 68.60 and KSP Usaha Beraya Bopeas got a score of 79.85. Meanwhile, the health level of the Sapta Sedana Murti Savings and Loans Cooperative is classified as Under Supervision because the final score obtained is in the range of scores of 51.00 < x < 66.00. KSP Sapta Sedana Murti got a score of 53.65. Meanwhile, if the average score obtained from the three savings and loan cooperatives located in Bondalem Village obtained a score of 67.36 which is classified as quite healthy.
Analisis Prosedur dan Kebijakan Pemberian Kredit Pada Koperasi CU Darma Harta Mumbul I Kadek Semadi; Purnamawati, I Gusti Ayu
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50431

Abstract

This study aims to describe the procedures and policies for granting credit to the Darma Harta Mumbul CU cooperative. This type of research is descriptive qualitative. The data were collected by using interview, observation, and documentation methods, then the data that had been obtained were analyzed by descriptive analysis. The results of the research that have been carried out show that the procedures for granting credit at the CU Darma Harta cooperative are in line with the procedures for granting credit in general. Likewise, the credit policy applied to the CU Darma Harta cooperative has also been in line with the general lending policy. Procedures and policies for granting credit to CU Darma Harta cooperatives are able to minimize credit risk that may arise during the credit process. In addition, the procedures and policies for granting credit to the CU Darma Harta cooperative are also not difficult for members and also do not harm the cooperative.

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