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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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Peranan Kearifan Budaya Lokal Pada Gelahang untuk Mewujudkan Akuntabilitas Pengelolaan Keuangan Upacara Ngenteg Linggih lan Ngusaba Desa Adat Tunju Putu Lusiana Dewi; Anantawikrama Tungga Atmadja
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.v10i2.24838

Abstract

This research has a purpose: (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual in the Tunju village, (2) accountability of financial management of the ngenteg linggih lan ngusaba desa ritual in the Tunju village, and (3) the role of local cultural wisdom pada gelahang for realizing accountability of financial management ngenteg linggih and ngusaba desa ritual in the Tunju village. Data collection techniques are carried out by conducting observations, interviews and documentation studies. The result show that (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual fund came from dana peturunan, special financial assistance, dana punia, sesari and the sale of t-shirts and pekir as well as the proceeds from the sale of t-shirt and pekir, (2) the process of financial management of ngenteg linggih lan ngusaba desa ritual through the three stages are planning, implementation and evaluation in which there is accountability from the commmite, (3) the role of local cultural wisdom pada gelahang able togetherness, a sense of mutual ownership, mutual trust and strong integration between prajuru desa, commite and village manners in accountability for financial management of ngenteg linggih lan ngusaba desa ritual in the Tunju village.
Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya Rinto Alexandro; Tonich Uda
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.v10i2.25263

Abstract

This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.
Pengaruh Konservatisme Akuntansi, Alokasi Pajak Antar Periode, dan Investment Opportunity Set terhadap Kualitas Laba Sri Ayem; Elisabeth Elen Lori
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.v10i2.25438

Abstract

This study aimed to determine: (1) the background of the purpose of this study is to determine the influence of conservatism accounting, inter-period tax allocations, and investment opportunity set on earning quality. The study used a sample of manufacturing companies listed on Indonesian Stock Exchange (IDX) during the 2016-2018 period. The number of samples used in this study were 18 companies with 3-year observations using purposive sampling method. Data processing using SPSS version 22 with multiple linear regression. The results showed that conservatism accounting and investment opportunity set had a positive effect on earning quality, while inter-period tax allocations is not effect on eaning quality.
Pengaruh Literasi Keuangan dan Perilaku Keuangan terhadap Keputusan Investasi Mahasiswa I Wayan Yasa Adi Upadana; Nyoman Trisna Herawati
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.v10i2.25574

Abstract

The purpose of this study is to find out and measure how the influence of Financial Literacy and Financial Behavior on Student Investment Decisions and also the differences in investment decisions between students of Udayana University and Ganesha Education University. This research is quantitative or related to numbers as a benchmark. Data were collected using a questionnaire or questionnaire using random sampling techniques distributed to 200 respondents or students. In this study, researchers used descriptive data analysis techniques, regression tests and t-test different tests with the help of SPSS software program version 24. The results of this study indicate that financial literacy has a positive effect on investment decisions. Financial behavior has a positive effect on investment decisions. The results of this study also showed that there were no differences in student investment decisions
Pengaruh Akuntansi Pertanggungjawaban, Kompetensi Sumber Daya Manusia dan Komitmen Organisasi terhadap Kinerja Hotel Berbintang Ni Made Ria Sumariyani; Putu Sukma Kurniawan
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.v10i2.25581

Abstract

This type of research is a quantitative study whose data sources come from primary data in the form of dissemination of questionnaires to respondents through a survey method aimed at reviewing variables that affect the performance of the hotel. The population in this study is all star hotels in Buleleng Regency. The selected sample uses purposive sampling technique and obtained a sample amount of 60 samples. Data analysis techniques consist of: Descriptive statistic analysis, data quality tests, classical assumption tests, and hypothesis testing. Where the hypothesis test includes multiple linear regression tests, the T-Test and Coefesien test determinations with the help of SPSS version 24 for Windows. The results of this study show that, 1. Accounting accountability has a positive effect on the performance of star hotels in Buleleng Regency, 2. Human Resources Competency has a positive effect on the performance of star hotels in Buleleng Regency and 3. Organizational commitments positively influence the performance of star hotels in Buleleng Regency
Pengaruh Pengawasan Keuangan, Penerapan Standar Akuntansi Pemerintah Berbasis Akrual, dan Kualitas Pelatihan terhadap Keterandalan Pelaporan Keuangan Ni Putu Noviyantini; Sunitha Devi
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.v10i2.25595

Abstract

This research aims to understand the effect of financial control, the implementation of accrual-based government accounting standards, and the quality of training on the reliability of financial reporting. This type of research used is quantitative research. The population in this research is all employees of the financial sub division at 27 SKPD in Badung Regency. The sampling method used is purposive sampling. The number of samples in this research were 108 respondents. This research uses primary data obtained from distributing questionnaires directly to respondents. Data analysis techniques used include descriptive statistical tests, data quality tests, classic assumption tests, and hypothesis testing using multiple linear regression analysis using IBM SPSS Statistics 23. The research results prove that: (1) financial control has a positive and significant effect on reliability finance report; (2) the implementation of accrual-based   government accounting standards has a positive and significant effect on the reliability of financial reporting; (3) the quality of training has a positive and significant effect on the reliability of financial reporting.
Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi Sri Ayem; Kirana Feby Kusumasari
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 Internal dan Eksternal Terhadap Harga Saham Elvin Ruswanda Yudistira; I Made Pradana Adiputra
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.v10i2.25862

Abstract

The purpose of this experiment is to prove internal factors and external factors to the stock price. Internal factors include: Return on Assets, Return on Equity, Net Interest Margin and Operating Costs / Operational Scoping. While external factors include: the inflation rate and the BI rate. The population in this study is the company placed on the Indonesia Stock Exchange (IDX) in the banking sector for the 2015-2019 period. There were 32 people represented in this study and used a collection technique, namely purposive sampling. The final results in this study indicate that ROA has a positive and significant effect on stock prices. ROE is negative and significant towards stock prices. Negative shares and insignificant stock prices. BOPO negative and insignificant influence on stock prices. The inflation rate is negative and insignificant towards stock prices. BI Rate has a positive and insignificant effect on stock prices. Simultaneously ROA, ROE, NIM, BOPO, Inflation Rate and BI Rate significantly influence stock prices.
Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Orang Pribadi Ni Putu Desi Arya Dewi; I Putu Gede Diatmika
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.v10i2.25895

Abstract

The purpose of this study is to determine the effect of the level of trust, perceptions of tax amnesty, accountability of public services, and social environment on the compliance of individual taxpayers who are registered in KPP Pratama Tabanan-Bali. The quantitative method was chosen to be the method of this study using primary data in the form of questionnaire. Based on the data obtained there are 56,574 Individual Taxpayers who have NPWP and have also entered the SPT mandatory list at the Tabanan-Bali Primary Tax Office in 2019. Data collected through a questionnaire that is distributed online using google form as a form of covid prevention 19. Multiple linear regression methods with SPSS version 25 for Windows program help are used in analyzing the data obtained. From this study, found a positive and significant influence given by the level of trust in the compliance of the Individual Taxpayer. Perception of tax amnesty also has a positive and significant effect on the compliance of the mandatory taxpayers of individuals. Furthermore, personal tax compliance1 is influenced positively and significantly and compliance. Personal taxpayers are influenced positively and significantly by the social environment.
Pengaruh Religiusitas, Integritas, dan Penegakan Peraturan Terhadap Fraud pada Pengelolaan Keuangan Desa Made Feri Cahyadi; Edy Sujana
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).

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