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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 738 Documents
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PENGARUH KUALITAS PEMBIAYAAN DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENDAPATAN PADA PT. BANK MUAMALAT INDONESIA TBK CABANG PALU Jurana, Jurana
Jurnal Ilmiah Akuntansi dan Humanika Vol 3, No 2: EDISI JUNI 2014
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v3i2.4053

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pembiayaan dan kualitas sumber daya manusia baik secara simultan maupun parsial terhadap efektivitas pendapatan pada PT. Bank muamalat indonesia tbk cabang palu. Populasi dalam penelitian ini adalah personel yang terkait dengan proses pembiayaan pada PT. Bank Muamalat Indonesia Tbk Cabang Palu yang terdiri atas 30 pegawai. Pengambilan populasi dilakukan dengan metode sensus, sehingga jumlah populasi juga sebanyak 30 responden. Metode pengambilan data primer yang digunakan adalah metode kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukan bahwa kualitas pembiayaan dan kualitas sumber daya manusia secara simultan berpengaruh positif dan signifikan terhadap efektivitas pendapatan. Secara parsial, kualitas pembiayaan berpengaruh positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas pembiayaan akan membuat pendapatan yang diperoleh semakin efektif. Kualitas sumber daya manusia juga memiliki pengaruh yang positif dan signifikan terhadap efektivitas pendapatan, dimana semakin baik kualitas sumber daya manusia yang dimiliki membuat pendapatan yang diperoleh juga semakin efektif. Saran yang direkomendasikan dalam penelitian ini sebaiknya PT. Bank Muamalat Indonesia Tbk Cabang Palu  dapat meningkatkan kualitas pembiayaan agar pendapatan yang diperoleh menjadi lebih efektif, selain itu untuk pendapatan maka diperlukan pengunaan sistem penganggaran yang lebih akurat lagi. Bagi peneliti selanjutnya diharapkan dapat menambah variabel lain yang dianggap dapat mengembangkan penelitian ini, serta penelitian ini diharapkan dapat bermanfaat bagi penegembangan literatur akuntansi khususnya akuntansi syariah dan lebih spesifik mengenai efektivitas pendapatan. Kata Kunci : Kualitas Pembiayaan, Kualitas Sumber Daya Manusia dan Efektivitas Pendapatan. ABSTRACT This study aims to determine the effect of financing and quality of human resources either simultaneously or partially on the effectiveness of revenue at PT. Bank Muamalat Indonesia Tbk of Palu branch. The population in this study is the personnel associated with the financing process at PT. Bank Muamalat Indonesia Tbk Palu branch, consisting of 30 employees. The selecting  population conducted by census method, therefore  the population also 30 respondents. The primary data collection method used was a questionnaire method. Data analysis techniques used in this research is the technique of multiple regression analysis. The results of testing the hypothesis in this study showed that the quality of financial and human resources simultaneously positive and significant impact on the effectiveness of revenue. Partially, quality financing has  positive and significant impact on the effectiveness of income, where the better quality of financing makes increasingly effective income earned. Quality  of human resources also has a positive and significant impact on the effectiveness of income, where the better quality of human resources the more effective income earned. Suggestions recommended in this study should be PT. Bank Muamalat Indonesia Tbk Palu Branch can improve  the quality of financing order to improve the quality of earned income to be more effective, in addition to revenue budgeting system it requires the use of more accurate budgeting. Further  research is expected to add another variable considered to be able to  develop this study. The study is expected to be useful to the accounting literature in particular accounting of syaria development and more specifically on the effectiveness of revenue. Keywords: Quality Financing, Quality of Human Resources and Effectiveness Revenue
Pengaruh Pendidikan, Pengalaman Kerja dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Ningtias, Pinky Dwi; Diatmika, I Putu Gede
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.26647

Abstract

Accounting information systems have been widely applied to companies and organizations alike. However, there is often considerable damage to the company and its employees in the practice. The goal is to find out how variable levels, employment experiences and employee training affect the effectiveness of the use of accounting systems. The research facility, pt. Panca multiprime partner, has taken a sample of 38 respondents. Samples are determined by a pusposive sampling technique. The process of obtaining data by spreading over the questionnaires to the responders. Data obtained are then treated based on data quality tests, classic assumptions and hypothetical tests using version 25 help. The study results that the level of education cannot affect the effectiveness of the use of accounting information systems because it does not ensure that a person can maximize his or her ability. While employment experiences and employee training can significantly affect the effectiveness of the use of accounting information systems. Training and experience can maximize system user performance.
Dampak Moderasi Budaya Catur Purusa Artha pada Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Koperasi Eka Saputra, I Gede Hendra; Yasrawan, Komang Tri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.33439

Abstract

This research was conducted to find out the effect of self-efficacy and locus of control on performance as moderated by the Purusha Arta Chess Culture. This type of research is included in quantitative research with a causal or causal approach. The research sample was 80 respondents with a research instrument using a questionnaire. Methods of data analysis in this study using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that self-efficacy and locus of control have a positive effect on cooperative performance and the existence of Catur Purusa Artha (CPA) is able to influence the effect of self-efficacy on performance, but CPA is unable to moderate the effect of locus of control on performance. This research has contributed in providing awareness to cooperative administrators about several factors that can help improve performance amid the Covid-19 pandemic.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD Dewi, Putu Satcitananda; Wahyuni, Made Arie
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26330

Abstract

This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was  made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.
Pengaruh Persepsi atas PP No. 23 Tahun 2018, Pemahaman Perpajakan, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM Stevanny, Elysabeth Fransisca; Prayudi, Made Aristia
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.28015

Abstract

This study intended to know the effect of perception of PP No. 23 of 2018, understanding taxation, and trust in the government towards the compliance of MSMEs taxpayers (Case Study on MSMEs Taxpayers Registered at Singaraja KKP). The form of this research is quantitative research. Purposive sampling technique was used with total 376 respondents. Data collection techniques used using a questionnaire. Data investigation used multiple linear regression analysis using SPSS.20.0 software services for Windows. The results showed that perception of PP No. 23 of 2018, understanding taxation, and trust in the government has a positive effect on tax compliance of MSMEs.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi Ayem, Sri; Kusumasari, Kirana Feby
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25827

Abstract

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.
Pengaruh Faktor Lingkungan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja) Prayoga, Ketut Deita Candra; Yasa, I Nyoman Putra
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26114

Abstract

This study aims to examine social environmental factors / subjective norms within the framework theory of planned behavior consisting of aspects of gender, age, religiosity, level of education, and level of income towards the intention to behave obediently to individual taxpayers registered at the Pratama Singaraja Tax Office. This research uses a quantitative approach with survey research methods. The sampling technique is purposive sampling, with a total sample of 347. The data source is primary data by collecting data using a questionnaire distributed online via Google form. The data obtained were then analysis using multiple linear regression analysis and ANOVA test (1 lane) with the help of the SPSS program. The results of this study state that (1) Gender has a positive and significant effect on the intention to behave in tax compliance, (2) There is a significant difference between age and intention to behave in tax compliance, (3) Religiosity has a positive and significant effect on intention to behave in tax compliance, (4 ) The level of education has a positive and significant effect on the intention to behave in tax compliance, and (5) The level of income has a positive and significant effect on the intention to behave in tax.
Dominasi Harga dan Promosi serta Inovasi Produk terhadap Keputusan Pembelian Smartphone Merek Vivo Sudarsana, Putu Agus Eka; Yulianthini, Ni Nyoman
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27595

Abstract

This study aims to examine (1) the effect of prices on purchasing decisions (2) the effect of promotion on purchasing decisions (3) the effect of product innovation on purchasing decisions (4) the influence of jointly price, promotion, and product innovation on purchasing decisions. This research is included in research with a causal quantitative approach. The subjects in this study were students of the Faculty of Economics, Ganesha University of Education who had used Smartphone products from the Vivo brand and other brands in the past 1 year. The objects in this research are price, promotion, and product innovation and purchasing decisions. This study used a sample of 75 respondents. Data were collected using a questionnaire instrument that has a total of 15 statements, then the data obtained were analyzed using multiple linear regression analysis. The results of this study indicate that (1) price has a positive and significant effect on purchasing decisions (2) promotion has a positive and significant effect on purchasing decisions (3) product innovation has a positive and significant effect on purchasing decisions (4) prices, promotions, and product innovations together have a significant effect on the decision to purchase a Vivo smartphone.
Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa Cahyadi, Made Feri; Sujana, Edy
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25919

Abstract

The purpose of this study was to find out the effect of religiosity, integrity, and enforcement of regulations toward fraud in village financial management in Buleleng Regency. This study used quantitative approach which was using primary data sources that was obtained through questionnaires and measured with a Likert scale. The functionary village consisting of the Headman, Secretary, and the Head of Finance with the total population of 387 functionary village in Buleleng Regency were chosen as the population of this study. The sampling was the probability sampling method that was proportional random sampling technique with 168 respondents. The obtained data were processed using multiple linear regression analysis method with the support of SPSS 24.0 for Windows. After being tested, it was found that the fraud in village financial management was affected by the religiosity variable (X1), the integrity variable (X2), and the enforcement regulation variable (X3).
Efek Keragaman Produk dan Harga Produk terhadap Impulse Buying Arya, Gede Reydi Wahyu; Telagawathi, Ni Luh Wayan Sayang
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i1.27608

Abstract

This study aimed at examining: (1) the effect of product variety and price effect toward impulse buying at Matahari Duta Plaza Bali, (2) the effect of product variety toward impulse buying at Matahari Duta Plaza Bali, (3) the effect of price toward impulse buying at Matahari Duta Plaza Bali. The research method used in this study was causal quantitative meanwhile purposive sampling as the technique to collect the sample. The instrument that used to collect the data was a questionnaire consisted of 13 items. The result obtained was then analyzed by using multiple linear regression analysis. The data was obtained from the respondents who ever been done impulse buying at Matahari Duta Plaza Bali. The result of the study showed that: (1) product variety and price have a significance and simultaneous effect on impulse buying at Matahari Duta Plaza Bali at 65,2% and 34,8% influences by other factors outside the model, (2) product variety has significance partially effect on impulse buying at 32,3%, and (3) price has significance partially effect on impulse buying at 17,1%.

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