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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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Menelaah Pengelolaan Keuangan Sekaa Santhi atas Pendapatan Batu-Batu Uleman di Banjar Penarungan Wati, Luh Putu Erlina Ariya; Dewi, Luh Gede Kusuma
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34952

Abstract

Sekaa santhi is a non-profit organization that auspices of the banjar. This study aims to find out:(1) how accountability, community participation and justice in the financial management of the Sekaa Santhi Eka Dharma Saba trough to batu-batu and uleman income. The research was conducted at the Sekaa Santhi Eka Dharma Saba, Penarukan Disrict, Buleleng Regency. This study using a qualitative method. The data used in this study are primary data and secondary data. The result this study is (1) accountability has been implemented by making simple record in a note book for batu-batu uleman income and also expenditure, then community participation has been implemented by assigning members the task of managing finances during Genitri activities and justice has been implemented that all member known a financial record.
Pengaruh Jangka Waktu Pinjaman, Tingkat Suku Bunga dan Pengendalian Internal terhadap Kredit Macet pada LPD di Kecamatan Kuta Selatan Utami, Ni Komang Feby; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34483

Abstract

This study aims to determine the effect of partial loan tenure, interest rates and internal control on bad credit. The research method used is a quantitative method. The object of this research is the Village Credit Institution in South Kuta District. The subjects of this study were the chairman, treasurer and credit department. LPD in South Kuta sub-district. The research data were collected using a questionnaire. Data analysis was performed using regression analysis. The results showed that the loan period and internal control partially had a negative effect on bad credit and the interest rate partially had a positive effect on bad credit.
Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud Aditya, Luh Putu Devia; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.36341

Abstract

Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
Pengaruh Kecukupan Modal dan BOPO terhadap Laba Operasi pada BUMDes di Kecamatan Banjar Dewi, Kadek Yuyun Tamara; Susila, Gede Putu Agus Jana
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.32444

Abstract

This study aims to examine the effect of capital adequacy ratio and operational cost with operational income on operating income simultaneously or partially. This research design used causal quantitative. The subject of this research is Village Owned Enterprises in Banjar District and the object of research is capital adequacy ratio, operational cost with operational income and operating income. The sampling technique used was purposive sampling with a sample size of six Village Owned Enterprises. Data were collected by recording documents, then analyzed by multiple linear regression analysis. The results showed that (1) capital adequacy ratio and operational cost with operational income had a significant effect on operating income with an influence contribution of  46.2% (2) capital adequacy ratio had a negative and not significant effect on operating income with an influence contribution of 0.3% (3) operating cost with operational income had a negative and significant effect on operating income with an influence contribution of 46.1%.
Analisis Penentuan Harga Jual Paket Kremasi pada Upacara Ngaben di Krematorium (Studi Kasus pada Yayasan Pengayom Umat Hindu (YPUH) Kabupaten Buleleng) Ariani, Putu Desi; Dewi, Putu Eka Dianita Marvilianti
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.35592

Abstract

The purpose of this research is to (1) revealing the background of the establishment of the Yayasan Pengayom Umat Hindu (YPUH) Crematorium in Buleleng Regency and (2) revealing what factors can determine the selling price of cremation packages at the Ngaben ceremony at the crematorium (YPUH). This research uses descriptive qualitative method. The method of data collection in this study was carried out by observation, interview, and documentation techniques. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study show that: (1) the background of the establishment of Yayasan Pengayom Umat Hindu (YPUH) is to accommodate the needs of Hindus to obtain cremation facilities in a simple way, not spending a lot of time and low costs but without reducing the meaning and purpose of the ceremony. (2) determining the selling price of the cremation package using the cost of production method using a full costing approach, influenced by internal and external factors.
Mengungkap Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Pengelolaan Sumber Mata Air Pura Dalem Penyuratan di Banjar Badung Desa Bungkulan, Kecamatan Sawan, Kabupaten Buleleng Febrianty, Komang; Atmadja, Anantawikrama Tungga
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34961

Abstract

This study aim at investigating regarding 1) the background for the formation of the Pura Dalem Penyuratan spring, and 2) How is the financial management system at the Pura Dalem Penyuratan spring. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on the predetermined theory. The results of this study indicate that: 1) The background for the establishment of the Pura Dalem Penyuratan spring is by asking for guidance from Ida Bhatara-Bhatari who is at Pura Dalem Penyuratan and is a common desire whose main goal is to further ease the economy of local residents, namely in terms of purchasing drinking water consumption, so that they do not have to buy drinking water in supermarkets, villagers can collect water from the spring at Pura Dalem Penyuratan voluntarily. 2) The financial management system of Pura Dalem Penyuratan spring water in the form of income and expenditure of money which will later be accumulated with money belonging to Pura Dalem Penyuratan and used for the benefit of springs and temples
Kearifan Penjual dan Pembeli Produk Barang dan Jasa Berbahan Dasar Kapuk dalam Melakukan Transaksi Jual Beli di Desa Tegallinggah Shoviy, Rochmatus; Indrayani, Luh
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34611

Abstract

In general, trade transactions is a form of transaction that is often carried out by society. Trade transactions is defined as the exchanging goods for goods or goods for money betwen sellers and buyers which is carried out by agreement. On conventional or online trade transactions, the main goal that seller expectes is to maximize profit. Thus, some entrepreneurs cheat to get many profit. This is different from Tegallinggah community’s transaction in the cotton industry, they prioritize moral values. The most of sellers from cotton industry are Muslims, they believe that their activities in trade will be blesed. The aims of this study is to know the phenomeneon of local wisdom within trade transaction and to know the meaning of local wisdom phenomeneon. This is a qualitative research using phenomenological approach.
Pengaruh Tekanan Anggaran Waktu terhadap Kualitas Audit Dimediasi Kemahiran Profesional Kholifahtul, Indartik; Sari, Rida Perwita
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37410

Abstract

This study aims to examine due professional care in mediating the effect of time budget pressure on audit quality. The sampling method used was convenience sampling and snowball sampling, which at first had a small sample size until the sample size was sufficient for analysis. The sample in this study is an auditor who works in the Surabaya area Public Accountant Firm. The data in this study can be distributed by questionnaires. In this study, the data were analyzed using the Partial Least Square (PLS) approach and using the WarpPLS 6.0 analysis tool. The results of this study state that time budget pressure has a significant effect on audit quality and professional skills can partially mediate time budget pressure on audit quality.
Implementasi Prinsip Keadilan dalam Pengelolaan Dana Kemahasiswaan Lake, Willem Batista; Hapsari, Aprina Nugrahesty Sulistya
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34640

Abstract

The aim of this study was to determine the extent of the implementation of the principles of justice in managing funds in the scope of student organizations. The object of this research is Student Affairs at Faculty X, ABC University. The method used in this research is descriptive qualitative. This study uses primary data types by conducting data collection techniques in the form of interviews, observation and documentation. Interviews in this study were conducted with the committee and member of the Student Affairs Organization functionaries. The results of this study indicate that the application of the principle of justice has not been maximally implemented. This is based on predetermined indicators. The cause of not optimal implementation of the principle of justice in the management of student funds is the prejudice that the distribution of funds is still inequality and inconsistencies in Standard Operating Procedures for submitting and accountability for budget proposals by the committee.
Analisis Faktor – Faktor yang Mempengaruhi CSRD pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017 – 2019 Febrilian, Tiffany Nabila; Jaeni, Jaeni
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.37201

Abstract

The purpose of this study was to determine the effect of the audit committee, profitability, firm size, and leverage on the corporate social responsibility disclosure (CSRD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2019 which disclose annual reports and CSR reports and the sample is determined by purposive sampling. the number of samples used in this study were 80 companies. The data that has been obtained is then processed using multiple linear regression analysis techniques with the SPSS 26 program. The results of this study indicate that the Audit Committee and Leverage have a positive and insignificant effect on CSRD, while Profitability and Company Size have a positive and significant effect on CSRD.

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