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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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Pengungkapan Proses Penganggaran Dana dan Akuntabilitas dalam Implementasi Dana Penerapan Corporate Social Responsibility (Studi pada PDAM Kabupaten Buleleng) Wahyudi, I Putu Tedy Arya; Yudantara, I Gede Agus Pertama
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.v11i3.35040

Abstract

The purpose of this study is to find out how the process of budgeting Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, to find out how the process of accountability of Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, and to find out what are the obstacles faced in the disclosure process. budgeting and accountability of Corporate Social Responsibility at PDAM Buleleng Regency. This research method uses qualitative methods. The result of this research is that the budgeting process is regulated in the regional regulations of Buleleng Regency. Furthermore, the accountability of the budgeting process is shown by making financial reports that are checked by KAP and shown by the publication of social activities and CSR to the PDAM website. The results of the latest research from this study show that there are no obstacles in the budgeting process because there are regulations that regulate but in the realization process there are several problems due to the COVID-19 pandemic.
Mengungkap Implementasi Konsep Gelah Druwen Pengelolaan Keuangan Desa Adat Jumpai Suwini, Ni 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.v11i3.34892

Abstract

This study aims to determine the source of funds for gelah druwen in adat Jumpai village, and to find out the implementation of the gelah druwen concept of financial management in adat Jumpai village. This research with a qualitative method using primary data sources in the form of interviews with bendesa/chairman, petajuh/vice chairman, petengen/treasurer, penyarikan/secretary, prajuru and the people of the Adat Jumpai village. The results of this study indicate that the source of found for gelah druwen in adat Jumpai village comes from 1) paturunan krama village, 2) punia funds, 3) saving interest, 4) immigrants, 5) banjar/furniture rental income along with stall/kiosk contracts. The role for financial management of the adat Jumpai vilage is able to realize transparency, matual trust and integration between prajuru, kelihan, and the people of the adat Jumpai village.
Persepsi Masyarakat Non-muslim di Kecamatan Denpasar Barat terhadap Bank Syariah Kurnia, Thiaz Annasha; Tripalupi, Lulup Endah
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.v11i3.33611

Abstract

This study aims to determine the perceptions of non-Muslim communities in West Denpasar towards Islamic banks. This study used a descriptive-type research to analyze the perceptions of non-Muslim community towards Islamic banks in West Denpasar. The population of this study was non-Muslim communities in West Denpasar, the sample used consist of 400 people obtained by Slovin formula and the data collection method used questionnaires. The results shows that the perception of non-Muslim community from the cognitive aspect obtained a score of 24,946, thus it could be categorized as favorable. The perception of non-Muslim community from the affective aspect obtained a score of 8,777, thus it could be categorized as unfavourable. Meanwhile, the perception of non-Muslim community from the conative aspect obtained a score of 8,980, thus it could be categorized as favourable. It can be concluded that the perception of non-Muslim communities in West Denpasar towards Islamic banks is good.
Analisis Faktor-Faktor yang Menjelaskan Penurunan Penjualan Produk BUMdes di Kabupaten Karangasem Dana, I Gede; Suci, Ni Made
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.v11i3.32456

Abstract

This study aims to (1) extract the factors that explain the decline in sales of BUMDes products in Karangasem Regency, (2) Explain the most dominant factors in influencing the decline in sales of BUMDes products in Karangsem Regency, (3) Explain the factors that affect the decline in product sales BUMDes Karangasem Regency. The results of the factor analysis show that the factors that explain the decline in sales of BUMDes Karangasem Regency are internal factors and external factors. Internal factors consist of decreased product quality, product inventory, higher prices, and decreased promotional activities. External factors consisting of consumers, consumers, and consumers. The factors that most influence the decline in sales are external factors, namely changes in consumer tastes with a rotational varimax value of 0.961. External and internal factors in this study can explain the decline in sales of 72.229% at BUMDes Karangasem Regency.
Transparansi Pengelolaan Keuangan Pura Agung Asem Kembar dalam Bingkai Yadnya Hermawan, I Putu Heri; 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.v11i3.36136

Abstract

This research aims to find out how the application of transparency in Pura Agung Asem Kembar as a public temple as well as the role of Yadnya in the existence of the temple. The data used in this study is primary data with structured interview and observation methods, as well as secondary data from documentation studies. The object of this research is Pura Agung Asem Kembar, the informants are the temple's manager (Pengempon) and visitors (Pemedek). The technique of obtaining data by triangulation method analyzed with three stages, namely data reduction, data display, and conclusion drawing. The result is the application of transparency in Pura Agung Asem Kembar is very low only the delivery of incoming funds without being followed by the delivery of cash expenditures. This phenomenon does not affect the performance of the temple's manager (pengempon) because of the existence of Yadnya as the basis of trust in the administrator of Pura Agung Asem Kembar.
Efektivitas Penerapan Sistem Pengendalian Internal Berbasis Religius Magis pada Sistem Pemberian Kredit di LPD Desa Sudaji Candra, Ketut David Alit; Purnamawati, I Gusti Ayu
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.v11i3.35041

Abstract

This study aimed to determine how was the effectiveness of magical religious-based internal control on credit provision in Sudaji Village LPD which this control aims to improve the credit system considering the frequent occurrence of events such as non performing loans in Sudaji’s Village LPD. This study will measure the effectiveness of internal controls used in Sudaji Village LPD. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Sudaji Village LPD and the informants of this study are from the management of the the sudaji village LPD. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that effectiveness of the implementation of internal control systems on lending in Sudaji Village LPD can provide convenience to prospective debtors or villagers who apply for loans or credit application.
Determinan Akuntabilitas Pengelolan Dana Desa: Studi Kasus Aparat Pemerintah Kecamatan Semarang Barat Shanti, Novita Puspita; Indarti, M G Kentris
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.v11i3.37011

Abstract

This study was conducted to determine the factors that affect the accountability of village fund management. Village administration officials in West Semarang District stated that the accountability of village fund management in West Semarang District was still not optimal. Lack of village apparatus competence or human resource competence is the cause of the problem of not achieving village fund management accountability. The village administration of West Semarang Sub-district is still unable to utilize village funds optimally, resulting in delays in the disbursement of village funds the following year. In addition, administrative errors that caused delays in the disbursement of village funds were also caused by village officials in the West Semarang District, who on average graduated from high school and were old. The instrument of study is in the from quesioners. The population in this study is the village officials in the west semarang district. The sampling technique this study used a purpopsive sampling method with 70 respondens and analyzed by multiple linear regression. The results of the study indicate that the variabel village officials competence, commitment of village government organizations, internal control systems have a significant positive effect the village fund management accountability.
Studi Komparatif Pembentukan Portofolio Optimal dalam Pengambilan Keputusan Investasi Erawati, Ni Made; Suarmanayasa, I Nengah
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.v11i3.32526

Abstract

This study aims to compare the optimal portfolio formation method using a single index model and stochastic dominance in determining investment decisions. There are three aspects that are compared, namely portfolio return, portfolio risk and portfolio performance which are analyzed using the performance measurement ratios of Sharpe, Treynor, and Jensen. The sample used in this study was 31 consistent company stocks included in the LQ45 index from 2016 to 2019. Mann Whitney U test was used to test the research hypothesis. The results showed that (1) there was a significant difference in portfolio expectation returns using the single index model and stochastic dominance methods, (2) there was no significant difference in portfolio risk using the single index model method with stochastic dominance, (3) there was no significant difference. portfolio performance (Sharpe ratio) uses the single index model method with stochastic dominance, (4) there is no significant difference in portfolio performance (Treynor ratio) using the single index model method with stochastic dominance, (5) there is a significant difference in portfolio performance (Jensen's ratio) using the single index model method with stochastic dominance.
Evaluasi Audit Internal atas Prosedur Pemberian Kredit dengan Ajaran Karma Phala sebagai Pedoman Penyelesaian Kredit Bermasalah Riskiyanti, Kadek Irma; Sujana, Edy
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.v11i3.36156

Abstract

The aim of this study was to determine the application of credit procedures in Koperasi Pegawai Negeri (KPN) Susila Bhakti according to the established standard operating procedures, the effectiveness of internal audits especially the compliance of internal control over credit lending procedures based on the COSO component that has been implemented in KPN Susila Bhakti, and the role of the law of karma phala in solving credit problems in KPN Susila Bhakti. The method used in this research was descriptive qualitative with an empirical study approach. Data were collected through the process of interviews, documentation, and observations. The results of this study revealed that 1) compliance with credit lending procedures has not been fully implemented and resulted in non-performing loans at KPN Susila Bhakti, 2) internal audit especially internal control based on COSO that is implemented in KPN Susila Bhakti has not been fully effective as it can be seen from the results of the interview that most of the components have not been maximally carried out by KPN Susila Bhakti internally, there are still weaknesses in each component, 3) The role of the law of karma phala in resolving non-performing loans in KPN Susila Bhakti gives trust to the management and members of the cooperative to fulfill their respective obligations.
Fenomena Arisan Lunas di LPD Desa Adat Gesing Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
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.v11i3.35149

Abstract

Arisan Lunas is a brand new program that has been started by several Village Kredit Institution (LPD) to earn funding resources from village communities, LPD Desa Adat Gesing is one of the LPDs which implemented the Arisan Lunas program in its business activities. The uniqueness of Arisan Lunas with social gathering in general was, when the participant's number issued in the lottery, all member’s obligations would be completed or they were no need to pay dues for the following month. This topic became interesting to study in order to find out: 1) the Arisan Lunas management system at the LPD Desa Adat Gesing, 2) the prospect for the sustainability of the Arisan Lunas program at the LPD Desa Adat Gesing. In this study used qualitative methods. Data were collected through in-depth interview processes, observation, and documentation study. The results of this study state that: 1) Arisan Lunas LPD Desa Adat Gesing is well managed through clear rules and procedures, in finansial records even though it is not in accordance with generally accepted accounting standards but easily understood by employees, and profit calculations that have been planned by the LPD and 2) seen from the financial and non-financial aspects of the Arisan Lunas LPD Desa Adat Gesing program has a prospect of sustainability.

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