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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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Pengaruh Whistleblowing System, Budaya Organisasi dan Moralitas Individu Terhadap Pencegahan Fraud pada PT. Pelabuhan Indonesia III (Persero) Benoa Bali Candra Restalini Anandya; Desak Nyoman Sri Werastuti
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.v10i2.25933

Abstract

This study was conducted to examine the effect of whistleblowing system, organizational culture and individual morality on fraud prevention at PT. Pelabuhan Indonesia III (Persero). Numerical analysis of these variables was used in this study, therefore quantitative approach was applied. The population of this study was 65 employees of PT. Pelabuhan Indonesia III (Persero). The sample of this study was determined by the saturation sampling technique (census) in which the sample chosen was the the entire of population. Data were collected by using a questionnaire with Likert scale. Then the data were analyzed with several analyzes such as data quality tests which included validity and reliability tests, descriptive statistical tests, classic assumption tests which included normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, and multiple linear regression analysis assisted with SPSS 25 program. The results indicated that the whistleblowing system had a positive and significant effect on fraud prevention, organizational culture had a positive and significant effect on fraud prevention, and individual morality had a positive and significant effect on fraud prevention.
Peran Financial Technology pada UMKM: Peningkatan Literasi Keuangan Berbasis Payment Gateway Ayu Putu Yulia Kusuma Wardani; Nyoman Ari Surya Darmawan
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.v10i2.25947

Abstract

The purpose of this studi was to understand the financial techology in Micro Small and Medium Entreprises in Buleleng Regency, especially in increased financial literacy based on payment gateway. This research used qualitative approach with the type of descriptive approach and also used primary data and secondary data in the form of interviews observations and documentations. The result showing that the role of financial technology could increase financial literacy and made it easier for Micro Small and Medium Entrepreneurs to manage and understans their finances because the technology provided convenience in digital payments. Therefore, it automatically recorded the income of transsaction that occur.
Pengaruh Penggunaan Kredit Usaha Rakyat, Komitmen Organisasi dan Penggunaan Informasi Akuntansi terhadap Kinerja Usaha UMKM Luh Made Widyawati; I Gede Agus Pertama Yudantara
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.
Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Gusti Made Indra Satriawan; Gusti Ayu Ketut Rencana Sari Dewi
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.v10i2.25981

Abstract

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 
Pengaruh Risk Based Bank Rating dan Ukuran Perusahaan terhadap Profitabilitas pada Perbankan Luh Lina Agustini; Ni Luh Gede Erni Sulindawati
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.v10i3.26025

Abstract

The increasing complexity in the banking world today can be one of the factors triggering high risk for banks. A bank is considered good financial performance and also must pay attention to the level of health so that it is always maintained. Business success can be seen from the profitability ratio in the financial statements by using the Risk Based Bank Rating (RBBR) METHOD. This study has the aim, namely to determine the effect of NPL, LDR, BOPO, NIM, CAR, and Firm Size ratios on ROA partially and simultaneously. This type of research is quantitative with a comparative approach. This study uses secondary data obtained on the official website of the Indonesia Stock Exchange (IDX). Sample members of 31 banks. DATA ANALYSIS TECHNIQUES USED ARE Descriptive Statistical Analysis of all samples, Classical Assumption Testing and Hypothesis Testing with data processing methods using softwere version SPSS 23. The result showed that the influence of the ratio of LDR, NIM, CAR, and Firm Size had a significant positive effect on ROA, while the ratio of NPL and BOPO had a significant negative effect on ROA. Simultaneously the ratio NPL, LDR, BOPO, NIM, CAR, and Firm Size significantly influence ROA.
Pengaruh Pendapatan Premi, Hasil Investasi, Pertumbuhan Modal dan Hasil Underwriting terhadap Pertumbuhan Aset Perusahaan Asuransi Kadek Ria Triana; Gusti Ayu Ketut Rencana Sari Dewi
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.v10i3.26056

Abstract

This research was conducted to increase growth, income, investment, capital growth and the results of underwriting partially on the growth of assets in insurance companies listed on the Indonesia Stock Exchange in the period 2014-2018. This study uses analysis that uses numbers of variables used, therefore using quantitative. The research sample consisted of 5 companies using purposive sampling. The type of data used in this study is secondary data. Data collected from each company's financial statements. The data are then analyzed with several analyzes containing descriptive statistics, classic assumption tests and multiple regression analysis by presenting data that supports the SPSS 20. The results of research related to premiums, investment returns, capital growth and guarantee results respectively have positive and significant effects. towards asset growth in insurance companies 
Pengaruh Mediasi Return on Equity dalam Hubungan antara Ukuran Perusahaan dan Penghindaran Pajak Aprilliani Hutajulu; Francis Hutabarat
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.v10i2.26057

Abstract

This study was conducted to investigate whether Company Size and Return on Equity (ROE) have an influence on Tax Avoidance. The study uses quantitative data with 75 sample data in 15 banking sectors listed on the IDX in the financial statements from 2014-2018. Research samples were obtained from 15 companies in the banking industry listed on the IDX, namely: AGRO, BBCA, BBKP, BBNI, BBRI, BBTN, BBYB, BDMN, BJBR, BJTM, BMRI, BNGA, INPC, MCOR, and PNBN. To fulfill the hypothesis, statistical F test, T test and regression analysis are needed. The results showed that company size had no significant effect on tax avoidance and ROE had a significant effect on tax avoidance. It can be concluded that the existence of ROE fully mediates the influence of SIZE and Tax Avoidance
Perlakuan Akuntansi Aset Biologis dan Akuntansi Produk Agrikultur Berdasarkan Psak 69 Pada Ud. Sri Pasuparata (Studi Kasus Di Desa Pasedahan, Kecamatan Manggis, Kabupaten Karangasem) Putu Adi Erawan; I Putu Julianto
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 Faktor Lingkungan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja) Ketut Deita Candra Prayoga; I Nyoman Putra Yasa
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.v10i3.26114

Abstract

This study aims to examine social environmental factors / subjective norms within the framework theory of planned behavior consisting of aspects of gender, age, religiosity, level of education, and level of income towards the intention to behave obediently to individual taxpayers registered at the Pratama Singaraja Tax Office. This research uses a quantitative approach with survey research methods. The sampling technique is purposive sampling, with a total sample of 347. The data source is primary data by collecting data using a questionnaire distributed online via Google form. The data obtained were then analysis using multiple linear regression analysis and ANOVA test (1 lane) with the help of the SPSS program. The results of this study state that (1) Gender has a positive and significant effect on the intention to behave in tax compliance, (2) There is a significant difference between age and intention to behave in tax compliance, (3) Religiosity has a positive and significant effect on intention to behave in tax compliance, (4 ) The level of education has a positive and significant effect on the intention to behave in tax compliance, and (5) The level of income has a positive and significant effect on the intention to behave in tax.
Analisis Faktor Internal dan Eksternal yang Mempengaruhi Kepatuhan Wajib Pajak UMKM di Kabupaten Buleleng Luh Ria Wahyuni; I Gusti Ayu Purnamawati
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. 

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