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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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Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Widiartana, Ngurah Kaler; Darmawan, Nyoman Ari Surya
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.v10i3.26408

Abstract

This research was conducted to reveal (1) Implementation of the principle of transparency in the management of krama tamiu funds in Banjar Adat Village, (2) The impact received by Tamiu Krama on the collection of Tamiu Krama Funds. Qualitative research methods with a descriptive approach. This study uses primary data and secondary data obtained through interviews, observations, and documentation which are further analyzed by reducing data, presenting data, analyzing data, and drawing conclusions. The results of the study are (1) the Banjar Adat Village in managing the krama tamiu funds is quite transparent because of the openness of the adat village management through paruman activities, (2) the management of the adat village in the management of the adat village government must make an oath or testify in the Pura Desa Adat Banjar to run a good and transparent government, (3) The impact of krama tamiu fund collection is to get protection, security, and assistance in the event of a calamity based on awig-awig, as well as the right to use traditional village facilities, and the close social impact between fellow village manners. 
Pengaruh Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng Pratiwi, Luh Putu Ratna; Werastuti, Desak Nyoman Sri
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.v11i1.29219

Abstract

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng Wahyuni, Luh Ria; Purnamawati, I Gusti Ayu
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.v10i3.26150

Abstract

This study aims to determine the internal and external factors that affect the tax compliance of micro, small and medium enterprises (MSMEs) in Buleleng regency. This research is a type of quantitative research with a descriptive approach. The population and sample in this study are MSME taxpayers in Buleleng regency which is registered at KPP Pratama (Tax Office) Singaraja. The sampling method used is simple random sampling technique, with a total sample of 334. The data used in this study are primary data obtained by distributing questionnaires to MSME owners. Furthermore, the data collected was tested by multiple linear regression analysis.This research provides the result that awareness does not have a significant positive effect on taxpayer compliance, then tax sanctions, service quality, taxation system modernization, and risk preferences partially have a significant positive effect on taxpayer compliance, while understanding tax and money ethics partially has a significant negative effect on tax compliance. 
Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan Putra, I Gede Angga Adnyana; Suarmanayasa, I Nengah
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.v11i1.27406

Abstract

The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.
Pengaruh Penggunaan Kredit Usaha Rakyat, Komitmen Organisasi dan Penggunaan Informasi Akuntansi terhadap Kinerja Usaha UMKM Widyawati, Luh Made; Yudantara, I Gede Agus Pertama
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.v10i3.25980

Abstract

This research was conducted with the aim to determine the effect of the use of people's business credit, organizational commitment and the use of accounting information on business performance. This research is a quantitative study using a questionnaire and the measurement technique used is the Likert scale. This research was conducted in Buleleng District. The sampling technique in this study was purposive sampling, so a sample of 146 respondents was obtained. The data obtained were analyzed using several data analysis techniques with statistical tests using the SPSS computer program version 22.0. After conducting various statistical tests along with the hypothesis testing using the t statistical test, the results of the t test explained that each of the variables of the use of people's business credit (X1), variable organizational commitment (X2) and the variable use of accounting information (X3) had a positive effect on business performance. This means that the higher the use of people's business credit, organizational commitment and the use of accounting information, the higher the business performance.
Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa Marlina, Kadek Rina; Dewi, Ni Wayan Yulianita
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.v11i1.27168

Abstract

This research was conducted to determine the role of adat sanctions in reducing the potential for uncollectable loan in the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The uniqueness of this LPD is that it experienced bankruptcy but was able to stand up again by applying adat sanctions. Customary sanctions are used as an internal control system for the Lembaga Perkreditan Desa. This is evidenced by the absence of bad credit figures at the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The method used in this research is a qualitative approach. The type of data used is primary data and secondary data. Data were obtained through interviews with kelian (heads) of the Customary Villages, LPD Chairpersons, LPD Employees, and LPD customer representatives. The reason for choosing these informants is because they are directly related to the rebuilding of the Lembaga Perkreditan Desa. Observations were made on LPD lending, and documentation studies of lending documents and other documents. The data analysis technique used is the interactive data analysis model of Miles and Huberman. The results of this study are that customary sanctions have a very important role in reducing bad credit. This is evidenced by data as of May 2020 showing that there are no customers who experience uncollectable loan.
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Diversifikasi Produk terhadap Pengungkapan HRA pada Perusahaan LQ45 Darmayasa, I Nyoman Adi; Kurniawan, Putu Sukma
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.v10i3.26655

Abstract

This study aims to examine the effect of financial performance, ownership structure, and product diversification on the disclosure of human resource accounting (HRA) on companies listed in the LQ45 index for the period 2014 - 2018. Disclosure of HRA needs to be considered because it will reflect how companies use resources specifically human resources (HR) owned. This research uses quantitative methods. The sampling technique in this study used purposive sampling by adjusting to certain criteria to obtain 26 samples. Supporting data can be obtained from the official website of the Indonesia Stock Exchange (IDX) with a period of 5 years. In analyzing research data, multiple linear regression was used with the help of the IBM SPSS version 24 program. The results of this study stated that financial performance, ownership structure, and product diversification partially had a positive effect on HRA disclosure. Good financial performance will cause companies to disclose more HRA. A high ownership structure will increase the controlling function so that the disclosure of HRA will be more numerous. With so many product diversifications, companies tend to disclose HRA in full.
Implementasi Sistem Informasi Akuntansi pada BUMDes Dwi Amertha Sari Desa Jinengdalem Rahayu, Putu Medina; Julianto, I Putu
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.v11i1.27880

Abstract

This study was aimed to gain an understanding of the implementation of accounting information systems in BUMDes Dwi Amertha Sari Jinengdalem, Buleleng District, Buleleng Regency. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The results of this study indicate that the BUMDes was formed as a means to assist the community in meeting their needs with the payment of clean water and savings and loans to the community. With the presence of BUMDes Dwi Amertha Sari, people get the convenience of business units in BUMDes, and also BUMDes can provide benefits in public services. The application of accounting information systems in Jinengdalem Village with the application of Sedana Dimata and PAMS Meter is able to be the main driver of the development of information technology that is easy to use. In this application has the advantage of data security that is maintained and accurate for business. With the appearance of the use of modern technology so that it can be used by users and is ready for use anytime.
Pengaruh Technology Acceptance Model terhadap Penggunaan e-Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja) Andika, Kadek Dwi; 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.v10i3.26191

Abstract

This study aims at examining the effect of the Technology Acceptance Model towards the used of e-filing (research on individual taxpayers at Singaraja KPP). The data used in the form of primary data obtained from questionnaires. The sample used is an individual taxpayer who uses e-filing registered at Singaraja Pratama Tax Service Office. The subject of this study were 344 individual taxpayers. This study used purposive sampling. The data analysis technique of this study is multiple regression testing using the SPSS program. The results showed that the perception of usefulness, perceived convenience, and perceived readiness of information technology affect the use of e-filing in Singaraja.
Reaksi Pasar terhadap Pernyataan Resmi Badan Pemeriksa Keuangan terkait Mega Skandal Jiwasraya Asih, Ethya Tre Widhy; Dewi, Ni Wayan Yulianita
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.v11i1.26905

Abstract

This study was focused to discover how was the effect of official statement of audit board related to Jiwasraya scandal on market reaction. Variables used in this study were abnormal return, trading volume activity, and security return variability. Population in this study were all companies which registered in Indonesia stock exchange and selected by using purposive sampling technique so the sample used were 45 companies in LQ45 index. The data used in this study was secondary data and collected by documentation and internet research. This study used quantitative method by paired t-test and Wilcoxon test in SPSS application. The result indicates that there was significant difference of abnormal return, trading volume activity, and security return variability before and after official statement of Audit Board related to Jiwasraya scandal. It showed that official statement of Audit Board consisted of bad news that caused the reaction of market. 

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