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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 Technology Acceptance Model terhadap Penggunaan e-Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja) Kadek Dwi Andika; 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.v10i3.26191

Abstract

This study aims at examining the effect of the Technology Acceptance Model towards the used of e-filing (research on individual taxpayers at Singaraja KPP). The data used in the form of primary data obtained from questionnaires. The sample used is an individual taxpayer who uses e-filing registered at Singaraja Pratama Tax Service Office. The subject of this study were 344 individual taxpayers. This study used purposive sampling. The data analysis technique of this study is multiple regression testing using the SPSS program. The results showed that the perception of usefulness, perceived convenience, and perceived readiness of information technology affect the use of e-filing in Singaraja.
Pengaruh Intellectual Capital, Kebijakan Keuangan, dan Kinerja Keuangan terhadap Nilai Perusahaan (TOBIN’S Q) (Studi pada Perusahaan Jasa yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Ni Kadek Virgiani Jumiari; 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.v10i3.26199

Abstract

One of the objectives of establishing a company is to be able to increase the value of the company. Firm value affects a lot, in this study intends to examine the effect of intellectual capital, financial policy and financial performance on firm value. The subject of this research is the entire service companies on the Indonesia Stock Exchange (IDX) for the 2017-2019 period, amounting to 54 companies. The research sample was selected by 18 companies with purposive sampling technique. The data collection of this research is the method of documentation and study of literature. Data were analyzed with descriptive statistical tests and multiple linear regression analysis. The test results, namely, IC, DER, DPR, CR, ROE, DR, TATO and DY variables on company value are simultaneously influential, while DER, CR and DR on company value are partially affected, the rest are IC, DPR, ROE, TATO and DY individually have no effect on firm value.
Penerapan Awig - Awig dan Pararem dalam Mewujudkan Akuntabilitas Pengelolaan Keuangan pada Dadia Pasek Gelgel Desa Sepang, Kecamatan Busungbiu, Kabupaten Buleleng Ni Made Ayu Krismayanti; Anantawikrama Tungga Atmadja
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.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana LPD Putu Satcitananda Dewi; Made Arie Wahyuni
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.v10i3.26330

Abstract

This study aimed to obtain evidence of the effect of organizational culture, histleblowing, internal control systems, and individual morality on fraud prevention in the management of LPD funds. This study used numerical analysis of these variables, therefore esearchers use a quantitative approach. The population in this study were all employees working in LPDs in Karangasem sub-district, as many as 57 employees. The sample in this study as determined by saturation sampling (census) which means that the entire population was  made a research sample. Data were collected using a questionnaire with Likert scale. Then the data were analyzed using regression analysis tests with the help of SPSS version 18. The results showed that organizational culture, whistleblowing, internal control systems and Individual morality has a positive effect on fraud prevention.
Good Governance di Desa Adat Banjar: Transparansi Dana Krama Tamiu Ngurah Kaler Widiartana; Nyoman Ari Surya Darmawan
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.v10i3.26408

Abstract

This research was conducted to reveal (1) Implementation of the principle of transparency in the management of krama tamiu funds in Banjar Adat Village, (2) The impact received by Tamiu Krama on the collection of Tamiu Krama Funds. Qualitative research methods with a descriptive approach. This study uses primary data and secondary data obtained through interviews, observations, and documentation which are further analyzed by reducing data, presenting data, analyzing data, and drawing conclusions. The results of the study are (1) the Banjar Adat Village in managing the krama tamiu funds is quite transparent because of the openness of the adat village management through paruman activities, (2) the management of the adat village in the management of the adat village government must make an oath or testify in the Pura Desa Adat Banjar to run a good and transparent government, (3) The impact of krama tamiu fund collection is to get protection, security, and assistance in the event of a calamity based on awig-awig, as well as the right to use traditional village facilities, and the close social impact between fellow village manners. 
Pengaruh Pendidikan, Pengalaman Kerja dan Pelatihan terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Pinky Dwi Ningtias; I Putu Gede Diatmika
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.v11i1.26647

Abstract

Accounting information systems have been widely applied to companies and organizations alike. However, there is often considerable damage to the company and its employees in the practice. The goal is to find out how variable levels, employment experiences and employee training affect the effectiveness of the use of accounting systems. The research facility, pt. Panca multiprime partner, has taken a sample of 38 respondents. Samples are determined by a pusposive sampling technique. The process of obtaining data by spreading over the questionnaires to the responders. Data obtained are then treated based on data quality tests, classic assumptions and hypothetical tests using version 25 help. The study results that the level of education cannot affect the effectiveness of the use of accounting information systems because it does not ensure that a person can maximize his or her ability. While employment experiences and employee training can significantly affect the effectiveness of the use of accounting information systems. Training and experience can maximize system user performance.
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Diversifikasi Produk terhadap Pengungkapan HRA pada Perusahaan LQ45 I Nyoman Adi Darmayasa; Putu Sukma Kurniawan
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.v10i3.26655

Abstract

This study aims to examine the effect of financial performance, ownership structure, and product diversification on the disclosure of human resource accounting (HRA) on companies listed in the LQ45 index for the period 2014 - 2018. Disclosure of HRA needs to be considered because it will reflect how companies use resources specifically human resources (HR) owned. This research uses quantitative methods. The sampling technique in this study used purposive sampling by adjusting to certain criteria to obtain 26 samples. Supporting data can be obtained from the official website of the Indonesia Stock Exchange (IDX) with a period of 5 years. In analyzing research data, multiple linear regression was used with the help of the IBM SPSS version 24 program. The results of this study stated that financial performance, ownership structure, and product diversification partially had a positive effect on HRA disclosure. Good financial performance will cause companies to disclose more HRA. A high ownership structure will increase the controlling function so that the disclosure of HRA will be more numerous. With so many product diversifications, companies tend to disclose HRA in full.
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 Nengah Devi Yuliantini; Ni Luh Gede Erni Sulindawati
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.
Akuntabilitas Pengelolaan Keuangan Desa Adat (Studi pada Desa Adat Buleleng, Kecamatan Buleleng, Kabupaten Buleleng) Putu Erwin Satya Arya Pramana; Ni wayan Yulianita 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.v10i3.26773

Abstract

This study aims to gain an understanding of the practice of financial management in Buleleng Traditional Village, Buleleng District, Buleleng Regency. The phenomenon that occurs in the Traditional Village of Buleleng is that the traditional village of Buleleng has been in office for more than two periods and there have been no cases of fraud in the financial management of the Traditional Village of Buleleng. In this study using a qualitative descriptive method. Data collection is done by observation, interview and documentation. Meanwhile, data analysis uses the Miles and Huberman model which consists of data reduction, data presentation, data analysis and conclusion drawing. The results of this study stated that Buleleng Adat Village carried out financial management related to the allocation of adat village funds from the provincial government focusing on 3 (three) processes, namely planning, implementation and accountability. Accountability in the process of accountability for the management of customary village funds in the Traditional Village of Buleleng always documents every activity carried out and also makes a financial report on the use of the allocation of customary village funds from the provincial government in accordance with the technical instructions in the Governor of Bali Regulation No. 34 of 2019 concerning Management of Indigenous Village Finance. This financial report is a form of accountability that is submitted to the manners (community) during paruman (meeting) on Friday the first week of each month at the grand hall of Pura Desa Desa Desa Adat Buleleng.  
Reaksi Pasar terhadap Pernyataan Resmi Badan Pemeriksa Keuangan terkait Mega Skandal Jiwasraya Ethya Tre Widhy Asih; Ni Wayan Yulianita Dewi
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.v11i1.26905

Abstract

This study was focused to discover how was the effect of official statement of audit board related to Jiwasraya scandal on market reaction. Variables used in this study were abnormal return, trading volume activity, and security return variability. Population in this study were all companies which registered in Indonesia stock exchange and selected by using purposive sampling technique so the sample used were 45 companies in LQ45 index. The data used in this study was secondary data and collected by documentation and internet research. This study used quantitative method by paired t-test and Wilcoxon test in SPSS application. The result indicates that there was significant difference of abnormal return, trading volume activity, and security return variability before and after official statement of Audit Board related to Jiwasraya scandal. It showed that official statement of Audit Board consisted of bad news that caused the reaction of market. 

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