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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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Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Krismayanti, Ni Made Ayu; Atmadja, Anantawikrama Tungga
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.v10i3.26328

Abstract

This study aims to determine: (1) the background of the application of awig - awig and pararem in Dadia Pasek Gelgel, Sepang Village and (2) financial management accountability with the implementation of awig - awig ¬ and pararem in Dadia Pasek Gelgel, Sepang Village. Data collection methods were obtained from interviews, observation and documentation conducted at Dadia Pasek Gelgel, Sepang Village, Busungbiu District, and Buleleng Regency. Processing the data that has been collected is then analyzed through data reduction, data presentation and drawing conclusions. The results showed that (1) the application of awig - awig and pararem in dadia Pasek Gelgel Desa Sepang was used as a guide to regulate the most important things in dadia in regulating the ceremony arrangement, ethical procedures and how to deal with problems that exist in dadia Pasek Gelgel and (2) the financial management process of Pasek Gelgel in Sepang Village is carried out in 3 stages, namely planning, implementation and accountability. Accountability of financial management by Prajuru dadia Pasek Gelgel Desa Sepang was carried out by making the LPJ and announced at paruman which coincided with the fifth full moon.
Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud Sanjani, Made Wina; 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.v11i1.28240

Abstract

Thissresearch aims to analyzezthe influencerof organizational comitment, cultural perspective of tri hita karana and whistleblowing system on fraud prevention. This study uses primary or quantitative data from questionnaireddataousingka likertfscale. This researchswass conductedi at BPKAD Karangasem Regency. The population in this study wereiallaemployeessin theeReporting and Billing Field at BPKAD Karangasem Regency as many as 98 people. Theysamplingsmethod used in this study is the total sampling method, so that the number of samples is equalttoia populationtof 98 respondents. Therdatavof this study were collectedwusing a questionnairedwhichfwas then processed byymultipleylinear regressionfanalysis with the help of SPSSsversione22. The resultssshowed that organizational commitment, cultural perspective of tri hita karana and whistleblowingfsystemihad a positivefeffectqon fraudiprevention
Perlakuan Akuntansi Aset Biologis dan Akuntansi Produk Agrikultur Berdasarkan Psak 69 Pada Ud. Sri Pasuparata (Studi Kasus Di Desa Pasedahan, Kecamatan Manggis, Kabupaten Karangasem) Erawan, Putu Adi; Julianto, I Putu
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.v10i3.26071

Abstract

This study aims to determine: (1) How to accounting for biological asset accounting for biological assets (laying hens) in the business of producing Sri Pasuparata chicken eggs based on PSAK 69 and, (2) How to accounting for agricultural products containing eggs based on PSAK 69 in business Sri Pasuparata. This research was conducted at the Pasuparata chicken egg production business, Pasedahan Village, Manggis District, Karangasem Regency. In this study using qualitative methods. The data used in this study are primary data and secondary data. The results of this study state that (1) biological asset accounting based on PSAK 69 does not yet have biological assets owned by Sri Pasuparata company, this relates to companies still using a very traditional way of increasing their business and human resources that are not in accordance with accounting needs. and (2) Accounting approval for agricultural products has not yet been approved. The company recognizes that the chicken eggs sold are still being considered in connection with the trade in goods with PSAK 69 that has been approved to obtain agricultural products produced from biological assets produced by the company.
Pengaruh Likuiditas, Pertumbuhan Penjualan, Ukuran Perusahaan, dan Perputaran Modal Kerja terhadap Earning Per Share Perusahaan Sub Sektor Retail Trade yang Terdaftar di BEI Tahun 2014–2018 Yuliantini, Nengah Devi; Sulindawati, Ni Luh Gede Erni
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.v11i1.26664

Abstract

The purpose of this study is to find out how the financial aspects of earnings per share of the Retail Trade sub-sector companies on the Stock Exchange in 2014 - 2018. This study applies a purposive sampling technique to draw research samples, the provisions of Retail Trade companies listed on the Stock Exchange, Retail Trade companies where total assets above 100 billion at the end of 2018 and Retail Trade companies that have an average negative earnings per share trend in 2014 - 2018. From 20 Retail Trade companies, a sample of 7 companies is obtained with annual consideration. Secondary data is data from this study in the form of financial reports that are accessed and downloaded through the IDX official website and the SPSS 16.0 for Windows program that is used to process this study data. Through the analysis carried out, the results show that liquidity, sales growth, company size, and working capital turnover have a significant positive effect on earnings per share of Retail Trade companies affecting earnings per share.
Pengaruh Profitabilitas, Growth, Leverage, terhadap Earning Response Coefficient Studi pada Perusahaan Property & Real Estate yang Terdaftar di BEI Tahun 2017-2019 Cantyawati, Lia; Dewi, Gst. Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30150

Abstract

The research aims to make a Profitability analysis, make a growth analysis, and make a leverage analysis, on the magnitude of the Earning Response Coefficient (ERC) value (The study was conducted at Property & Real Estate business companies listed on the IDX with 2017 timeframe. -2019). Earning Response Coefficient is a type of dependent variable that can be useful in research. However, the independent variables in this study are profitability, growth variables, and leverage variables. In all property business companies & Real Estate business enterprises, a collection of data forms a population in the study which has a value of 65 companies that are included in the list with a three-year timeframe on the IDX. Purposive sampling is a procedure for obtaining a research sample with a total of 42 research sample companies. This study found that profitability and growth did not have an influence on the magnitude of the ERC value. Meanwhile, leverage has an influence on the amount of ERC value.
Pengaruh Likuiditas, Struktur Modal, Profitabilitas, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Agatha, Nike Aprilya; Irsad, Moch
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.36189

Abstract

The purpose of this study was to examine the effect of liquidity, capital structure, profitability, dividendJpolicy, and company size on firmvalue. Firm value is an indicator of financial performance for companies that go public. high company value will indicate highshareholder prosperity. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange(BEI)J2015-2019. The number of samples taken was 24 companies. The sampling method in this study using purposive sampling andusing multiple linear regression analysis techniques assisted by the SPSS program which includes classical assumption test and partial test (t-test) with a real level (α)Jof 05%. The results of this study indicate that liquidity and capital structure have a negative effect onFirm Value, and for Profitability, Dividend Policy, and Firm Size have positive effect on Firm Value.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Profitabilitas (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia) Shahnia, Nurul Ajeng; Davianti, Arthik
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.35221

Abstract

This study aims to examine the disclosure effect of Corporate Social Responsibility on profitability. Disclosure of economic, environmental, and social aspects of CSR as independent variables, firm size and leverage as control variables, and profitability as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sample selection in this study used a purposive sampling method and obtained 142 sample companies. Multiple linear regression techniques were used for hypothesis testing and the data was processed using Statistical Product and Service Solution Version 20. The results of this study indicate that the disclosure of Corporate Social Responsibility in economic and environmental aspects has no significant effect on company profitability, while disclosure of Corporate Social Responsibility social aspects has a significant positive effect on company profitability.
Determinan Ketepatan Pelaporan Keuangan pada Koperasi Serba Usaha di Kabupaten Bangli Satwika, Ni Nengah Meri Angga; Wahyuni, Made Arie
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29802

Abstract

This research was conducted to examine the effect of SPI, HR competence, IT management, and profitability on the accuracy of cooperative financial reporting. The research was conducted at the Multipurpose Cooperative in Bangli Regency. The sample in this study was 20 KSU using purposive sampling technique. The respondents of each KSU consist of 4 people, namely the chairman, treasurer, cashier and supervisor of the cooperative. Technique data by distributing questionnaires. Then the data were analyzed using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Presentation of data was assisted by the SPSS 20 for windows program. The research shows that: SPI, HR competence, IT utilization, and profitability have a positive effect on the accuracy of KSU's financial reporting.
Penerapan Metode Reorder Point (ROP) dalam Persediaan Sabun Cuci Merk “B-Light” pada UD. Dhofir Jaya di Desa Pemecutan Kaja Kecamatan Denpasar Utara Mahwan, Mahwan
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.31482

Abstract

This study aims to determine (1) the level of demand for washing soap brand "B-Light" at UD. Dhofir Jaya in 2019 (2) Calculation of ordering for washing soap brand "B-Light" using the Reorder Point (ROP) method at UD. Dhofir Jaya in 2019 (3) The level of demand for washing soap with the "B-Light" brand after the Reorder Point (ROP) method was applied in ordering the "B-Light" brand of washing soap at UD. Dhofir Jaya. The type of this research is descriptive. The subject of this research is Mr. Ahmad Dhofir, as company owner. The Object of this research is determining right time to reorder by UD. Dhofir Jaya with Reorder Point (ROP) method. The data needed of this research are data on the purchase of goods, the purchase price and the selling price, the average demand per day, the duration of delivery of goods is calculated from the day of order, and determining the safety stock. The method to collecting data of this research is interview and observation method. Data analysis of this research is using descriptive analysis technique . the results of this research is, (1) average demand of the mounth is 2.515 box, (2) reorder made when Inventory in warehouse is 284 box and (3) the demand incresed to 873 box after using ROP method.
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Sma Negeri 4 Singaraja Tahun 2020 Saisarani, Kadek Gita Puspita; Sinarwati, Ni Kadek
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.34447

Abstract

This study aimed to know (1) the planning, implementation, supervision, and reporting process of Dana BOS (the fund of School Operational Assistance) Management (2) the obstacles faced in managing Dana BOS in SMA Negeri4 Singaraja in 2020 as well as the efforts to overcome its obstacles. The research approached used was a descriptive qualitative approach. The data collection was done through observation, interview and documentation study. The data analysis used in this study were data reduction, data presentation, and conclusion drawing. The results show that 1) the planning, implementation, supervision, and reporting process of Dana BOS Management in SMA Negeri 4 Singaraja in 2020 has run well according to the technical guidelines of Permendikbud (Ministerial Regulation of Education and Culture) Number 8 of 2020, 2) the obstacles in managingDana BOS in SMA Negeri 4 Singaraja were the disbursement of funds was often delayed and there were also regulation changes in the School Operational Assistancemanagement. The efforts undergone to overcome the obstacles were done by the management team in SMA Negeri 4 Singaraja who have to borrow loans from the corporate partner and related to the changes in the government regulations, the financial management team re-compile LPJ (the accountability report) according to the new Permendikbud technical instructions.

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