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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 Moralitas Individu, Keadilan Organisasi, dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi pada SKPD Kabupaten Buleleng Luh Putu Ratna Pratiwi; 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.v11i1.29219

Abstract

The purpose of this study was to partially determine the effect of individual morality, organizational justice, and internal control on the tendency of accounting fraud at SKPD Buleleng Regency. The method used in this research is quantitative method. Collecting data using a Likert scale questionnaire. The population used was all SKPDs in Buleleng Regency totaling 39 SKPDs. The sample in this study used a saturated sample technique using 146 employees who were in the financial department of the SKPD Buleleng Regency as respondents. This study uses the SPSS 16 application to assist the author in processing data. The data analysis methods and techniques used are instrument test, descriptive statistics, classical assumption test, and multiple linear analysis.The result of this research is that individual morality has no effect on the tendency of accounting fraud. Organizational justice has a negative effect on the tendency of accounting fraud. Internal control has a negative effect on the tendency of accounting fraud. 
Pengaruh Kualitas Pelayanan terhadap Kepuasan dan Dampaknya pada Loyalitas Nasabah di LPD Desa Adat Panji Kecamatan Sukasada Ni G.A Kt. Rada Krisdianti; I Nyoman Sujana
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.v10i3.29264

Abstract

The purpose of this study was to determine the effect of service quality on satisfaction and its impact on customer loyalty in the LPD Desa Adat Panji, Sukasada District. This study used a causality research design. The population of this study were all customers of LPD Desa Adat Panji with a sample of 373 respondents who were searched using purposive sampling. Data collection using a questionnaire was analyzed using path analysis assisted by SPSS 20.0 for Windows. The results showed that service quality can have a direct effect on customer loyalty and can also have an indirect effect, namely service quality on customer loyalty through customer satisfaction (as an intervening variable). The magnitude of the direct effect is 0.044, while the magnitude of the indirect effect is 0.109. Because the coefficient of indirect influence is greater than the direct coefficient, it can be concluded that customer loyalty is more dominantly influenced by indirect relationships through customer satisfaction. in other words, customer satisfaction in supporting customer loyalty in explaining the effect of service quality is relatively high.
Pengaruh Produktivitas Kerja terhadap Kompensasi pada PT Sasjam Riri di Kabupaten Gianyar Dwi Ramadhani; Trianasari Trianasari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29442

Abstract

This study aims to obtain explanative findings about the impact of work productivity on compensation at PT Sasjam Riri. The design of this research was causal quantitative. The subjects of this study were all 59 employees of PT Sasjam Riri. The object of this research focused on work productivity and compensation variables. The data collection technique was a survey using questionnaire as the research instrument. The data were then analyzed using simple linear regression. The results obtained in the study indicate that work productivity has a positive and significant effect on compensation.
Pengaruh Earning Per Share dan Return On Equity serta Gross Profit Margin terhadap Harga Saham pada Sub Sektor Rokok yang Terdaftar di Bursa Efek Indonesia I Komang Agus Triadi; I Nengah Suarmanayasa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29484

Abstract

This study aims to examine the effect of earning per share, return on equity and gross profit margin simultaneously and partially on stock prices. The research design used is quantitative causal. The population in this study were companies in the cigarette sub sector listed on the Indonesia Stock Exchange, amounting to 4 companies. Data was collected using document recording and then analyzed using multiple linear regression. The results of this study indicate that: (1) earnings per share, dividend payout ratio and return on equity affect stock prices with an effect of 86,5%, (2) earnings per share has a 78,3% positive effect on stock prices, (3) dividend payout ratio has a 64,5% positive effect on stock prices, (4) return on equity has a 72,8% positive effect on stock prices.
Determinan Ketepatan Pelaporan Keuangan pada Koperasi Serba Usaha di Kabupaten Bangli Ni Nengah Meri Angga Satwika; Made Arie Wahyuni
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29802

Abstract

This research was conducted to examine the effect of SPI, HR competence, IT management, and profitability on the accuracy of cooperative financial reporting. The research was conducted at the Multipurpose Cooperative in Bangli Regency. The sample in this study was 20 KSU using purposive sampling technique. The respondents of each KSU consist of 4 people, namely the chairman, treasurer, cashier and supervisor of the cooperative. Technique data by distributing questionnaires. Then the data were analyzed using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Presentation of data was assisted by the SPSS 20 for windows program. The research shows that: SPI, HR competence, IT utilization, and profitability have a positive effect on the accuracy of KSU's financial reporting.
Pengaruh Profitabilitas dan Likuiditas serta Leverage terhadap Nilai Perusahaan pada Perusahaan Sektor Retail yang Terdaftar di Bursa Efek Indonesia Indrawan Prasetya; Wayan Cipta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.29837

Abstract

The purpose of this study was to examine the effect of profitability, liquidity and leverage on firm value. This research was conducted at retail companies listed on the Indonesia Stock Exchange for the 2017-2018 period. The total population is 15 companies. Data were analyzed by multiple linear regression analysis. The results showed that (1) there was a simultaneous influence between profitability, liquidity, and leverage on firm value, with a large contribution of influence of 72.5%, while the remaining 27.5% was influenced by other variables not examined in this study. (2) there is a positive and significant influence between profitability and firm value, (3) there is a positive but insignificant effect between liquidity and firm value, (4) there is a positive and significant influence between leverage and firm value.
Pengaruh Motivasi Investasi, Pengetahuan Investasi dan Pendapatan terhadap Minat Investasi di Pasar Modal Sondang R Hutapea; Gusti Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30014

Abstract

This research aims to determine (1) whether investment motivation has an affects on investment interest in the capital market, (2) whether investment knowledge affects investment interest in the capital market, (3) whether the level of income affects investment interest in the capital market. The subjects of this study were young people aged 20-45 years who have the status of residents in the Buleleng Regency. The number of respondents in this study was 347 respondents. This type of research is quantitative, with data collection using a questionnaire in the form of google form. The data analysis technique used in this research is the classical assumption test and multiple regression analysis, the coefficient of determination test, and the partial test. The results of this study indicate that (1) there is an effect of investment motivation on investment interest in the capital market, (2) there is an effect of investment knowledge on investment interest in the capital market, (3) there is an effect of income on investment interest in the capital market. The ability of the independent variable to influence the dependent variable was 41%.
Pengaruh Leverage dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Subsektor Tekstil dan Garmen Niluh Nugrahaning Widhi; I Nengah Suarmanayasa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30062

Abstract

Companies with good performance are able to achieve the goals the company wants to achieve, namely maximizing company value. This goal can be achieved by increasing the profitability of a company. The purpose of this study was to determine the effect of leverage, sales growth simultaneously and partially on profitability. This research was conducted at the textile and garment subsector companies in the Indonesia Stock Exchange with a sample of 17 companies obtained through the purposive sampling method. The results of the study with multiple linear regression analysis found that: (1) Leverage and sales growth have a significant effect on profitability. (2) Leverage has a negative and significant effect on profitability. (3) Sales growth has a positive and significant effect on profitability
Pengaruh Profitabilitas, Growth, Leverage, terhadap Earning Response Coefficient Studi pada Perusahaan Property & Real Estate yang Terdaftar di BEI Tahun 2017-2019 Lia Cantyawati; Gst. Ayu Ketut Rencana Sari Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30150

Abstract

The research aims to make a Profitability analysis, make a growth analysis, and make a leverage analysis, on the magnitude of the Earning Response Coefficient (ERC) value (The study was conducted at Property & Real Estate business companies listed on the IDX with 2017 timeframe. -2019). Earning Response Coefficient is a type of dependent variable that can be useful in research. However, the independent variables in this study are profitability, growth variables, and leverage variables. In all property business companies & Real Estate business enterprises, a collection of data forms a population in the study which has a value of 65 companies that are included in the list with a three-year timeframe on the IDX. Purposive sampling is a procedure for obtaining a research sample with a total of 42 research sample companies. This study found that profitability and growth did not have an influence on the magnitude of the ERC value. Meanwhile, leverage has an influence on the amount of ERC value.
Pengaruh Penggunaan Standar Pelaporan GRI, NPM, Size, DER, dan Kepemilikan Manajerial terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi pada Perusahaan Pertambangan dan Manufaktur di Bei Tahun 2016-2019) Romy Chandra Gita; Gede Adi Yuniarta
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30272

Abstract

The purpose of this study was to empirically prove the effect of GRI guidelines, NPM, size, DER, and managerial ownership structure toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining and manufacture sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling technique in this study was purposive sampling. The samples that met the purposive sampling criteria in this study were 44 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 24 software. The results showed that partially GRI guidelines, NPM, size, and DER had a positive effect toward disclosure of human resource accounting, while managerial ownership structure negatively affected disclosure of  human resource accounting.

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