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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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Mengungkap Peran Sanksi Adat untuk Mengurangi Potensi Kredit Macet pada Lembaga Perkreditan Desa Kadek Rina Marlina; 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.v11i1.27168

Abstract

This research was conducted to determine the role of adat sanctions in reducing the potential for uncollectable loan in the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The uniqueness of this LPD is that it experienced bankruptcy but was able to stand up again by applying adat sanctions. Customary sanctions are used as an internal control system for the Lembaga Perkreditan Desa. This is evidenced by the absence of bad credit figures at the Lembaga Perkreditan Desa Adat Kayuputih Melaka. The method used in this research is a qualitative approach. The type of data used is primary data and secondary data. Data were obtained through interviews with kelian (heads) of the Customary Villages, LPD Chairpersons, LPD Employees, and LPD customer representatives. The reason for choosing these informants is because they are directly related to the rebuilding of the Lembaga Perkreditan Desa. Observations were made on LPD lending, and documentation studies of lending documents and other documents. The data analysis technique used is the interactive data analysis model of Miles and Huberman. The results of this study are that customary sanctions have a very important role in reducing bad credit. This is evidenced by data as of May 2020 showing that there are no customers who experience uncollectable loan.
Peran Kompensasi dan Motivasi Kerja terhadap Kinerja Karyawan Dewa Ayu Putu Aprilia Citra Dewi; Gede Putu Agus Jana Susila
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.v11i1.27398

Abstract

This study was conducted to examine the effect ofcompensation and work motivation on employee performance at PT Indah Permai Cabang Singaraja. This research is a quantitative research. Data collection was carried out by questionnaire and interview methods. There were 45 respondents participated. Then, the data were analyzed using multiple linear regression analysis methods. The results showed that (1) compensation and work motivation simultaneously had a positive and significant effect on employee performance at PT Indah Permai Cabang Singaraja, (2) compensation had a positive and significant effect on employee performance at PT Indah Permai Cabang Singaraja, and (3) work motivation had a positive effect and significant on employee performance at PT Indah Permai Cabang Singaraja.
Peran Moderasi Corporate Social Responsibility pada Pengaruh Profitabilitas terhadap Nilai Perusahaan I Gede Angga Adnyana Putra; I Nengah Suarmanayasa
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.v11i1.27406

Abstract

The purpose of this study was to examine the role of corporate social responsibility moderation on the effect of profitability on firm value. This research was a type of quantitative research that was associative and causal. The subjects used in this study were the textile and garment sub-sector companies listed on Indonesia Stock Exchange. While the objects in this study include firm value, profitability and corporate social responsibility. This study used a sample of 16 companies, where the sample was obtained through purposive sampling technique. The data used were collected through document recording techniques, then analyzed using a moderating regression data analysis technique through the test of absolute difference in value. The study was carried out obtained results that (1) significantly, profitability has a positive influence on firm value, and (2) corporate social responsibility plays a role in moderating effect of profitability on firm value.
Dominasi Harga dan Promosi serta Inovasi Produk terhadap Keputusan Pembelian Smartphone Merek Vivo Putu Agus Eka Sudarsana; Ni Nyoman Yulianthini
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.v11i1.27595

Abstract

This study aims to examine (1) the effect of prices on purchasing decisions (2) the effect of promotion on purchasing decisions (3) the effect of product innovation on purchasing decisions (4) the influence of jointly price, promotion, and product innovation on purchasing decisions. This research is included in research with a causal quantitative approach. The subjects in this study were students of the Faculty of Economics, Ganesha University of Education who had used Smartphone products from the Vivo brand and other brands in the past 1 year. The objects in this research are price, promotion, and product innovation and purchasing decisions. This study used a sample of 75 respondents. Data were collected using a questionnaire instrument that has a total of 15 statements, then the data obtained were analyzed using multiple linear regression analysis. The results of this study indicate that (1) price has a positive and significant effect on purchasing decisions (2) promotion has a positive and significant effect on purchasing decisions (3) product innovation has a positive and significant effect on purchasing decisions (4) prices, promotions, and product innovations together have a significant effect on the decision to purchase a Vivo smartphone.
Penerapan Sistem Pengendalian Internal dan Implikasinya terhadap Efektivitas Penyaluran Kredit pada Lembaga Perkreditan Desa Ni Putu Evi Ardyani; I Nengah Suarmanayasa
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.v11i1.27596

Abstract

This research aimed at examining the effect of internal controlling system’s elements consisted of controlling environment, risk assessment, information and communication, controlling activity, and monitoring activity towards the effectiveness of credit distribution in the local bank or known as LPD in Busungbiu District, Buleleng Regency. This present study used causal qualitative research design. The data used in this research was a primer data and was collected by using questionnaire. The sampling used in this research was saturated sampling technique. There were 10 active local banks or known as LPD in Busungbiu District used as the sample of this research. The result of this research revealed that the controlling environment, risk assessment, information and communication, and monitoring activity contributed a significant and positive effect towards the effectiveness of the local bank credit distribution, meanwhile, the controlling activity contributed a negative effect towards the effectiveness of local bank credit distribution.
Efek Keragaman Produk dan Harga Produk terhadap Impulse Buying Gede Reydi Wahyu Arya; Ni Luh Wayan Sayang Telagawathi
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.v11i1.27608

Abstract

This study aimed at examining: (1) the effect of product variety and price effect toward impulse buying at Matahari Duta Plaza Bali, (2) the effect of product variety toward impulse buying at Matahari Duta Plaza Bali, (3) the effect of price toward impulse buying at Matahari Duta Plaza Bali. The research method used in this study was causal quantitative meanwhile purposive sampling as the technique to collect the sample. The instrument that used to collect the data was a questionnaire consisted of 13 items. The result obtained was then analyzed by using multiple linear regression analysis. The data was obtained from the respondents who ever been done impulse buying at Matahari Duta Plaza Bali. The result of the study showed that: (1) product variety and price have a significance and simultaneous effect on impulse buying at Matahari Duta Plaza Bali at 65,2% and 34,8% influences by other factors outside the model, (2) product variety has significance partially effect on impulse buying at 32,3%, and (3) price has significance partially effect on impulse buying at 17,1%.
Implementasi Sistem Informasi Akuntansi pada BUMDes Dwi Amertha Sari Desa Jinengdalem Putu Medina Rahayu; I Putu Julianto
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.v11i1.27880

Abstract

This study was aimed to gain an understanding of the implementation of accounting information systems in BUMDes Dwi Amertha Sari Jinengdalem, Buleleng District, Buleleng Regency. This study uses a qualitative method. Data collection is done by means of observation, interviews, and study documentation. The results of this study indicate that the BUMDes was formed as a means to assist the community in meeting their needs with the payment of clean water and savings and loans to the community. With the presence of BUMDes Dwi Amertha Sari, people get the convenience of business units in BUMDes, and also BUMDes can provide benefits in public services. The application of accounting information systems in Jinengdalem Village with the application of Sedana Dimata and PAMS Meter is able to be the main driver of the development of information technology that is easy to use. In this application has the advantage of data security that is maintained and accurate for business. With the appearance of the use of modern technology so that it can be used by users and is ready for use anytime.
Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internal dan Sistem Absensi terhadap Keakuratan Penggajian pada Kantor Camat di Kabupaten Buleleng Kadek Nanda Maharani; I Gusti Ayu Purnamawati
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.v11i1.27989

Abstract

This study aims to determine the effect of accounting information systems, internal control systems, and attendance systems on the accuracy of payroll at the sub-district office in Buleleng Regency. This type of research is quantitative research. The population used was all employees at the sub-district office in Buleleng Regency. The sampling technique in this study used a purposive sampling method, with a sample of 135 people. The data source used is primary data obtained by distributing questionnaires to respondents. Data analysis in this study used descriptive analysis, data quality test, classical assumption test, and hypothesis testing with the help of SPSS version 23.0. The results showed that (1) the accounting information system had a positive and significant effect on the accuracy of payroll at the sub-district office in Buleleng Regency; (2) the internal control system has a positive and significant effect on the accuracy of payroll at the Head Office in Buleleng Regency; and (3) the attendance system has a positive and significant effect on the accuracy of the payroll at the sub-district office in Buleleng Regency
Pengaruh Persepsi atas PP No. 23 Tahun 2018, Pemahaman Perpajakan, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak UMKM Elysabeth Fransisca Stevanny; Made Aristia Prayudi
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.v11i1.28015

Abstract

This study intended to know the effect of perception of PP No. 23 of 2018, understanding taxation, and trust in the government towards the compliance of MSMEs taxpayers (Case Study on MSMEs Taxpayers Registered at Singaraja KKP). The form of this research is quantitative research. Purposive sampling technique was used with total 376 respondents. Data collection techniques used using a questionnaire. Data investigation used multiple linear regression analysis using SPSS.20.0 software services for Windows. The results showed that perception of PP No. 23 of 2018, understanding taxation, and trust in the government has a positive effect on tax compliance of MSMEs.
Peran Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, dan Whistleblowing System dalam Pencegahan Fraud Made Wina Sanjani; Desak Nyoman Sri Werastuti
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.v11i1.28240

Abstract

Thissresearch aims to analyzezthe influencerof organizational comitment, cultural perspective of tri hita karana and whistleblowing system on fraud prevention. This study uses primary or quantitative data from questionnaireddataousingka likertfscale. This researchswass conductedi at BPKAD Karangasem Regency. The population in this study wereiallaemployeessin theeReporting and Billing Field at BPKAD Karangasem Regency as many as 98 people. Theysamplingsmethod used in this study is the total sampling method, so that the number of samples is equalttoia populationtof 98 respondents. Therdatavof this study were collectedwusing a questionnairedwhichfwas then processed byymultipleylinear regressionfanalysis with the help of SPSSsversione22. The resultssshowed that organizational commitment, cultural perspective of tri hita karana and whistleblowingfsystemihad a positivefeffectqon fraudiprevention

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