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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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Analisis Perbandingan Penggunaan Norma Penghitungan Penghasilan Neto (NPPN) dengan Menyelenggarakan Pembukuan pada Wajib Pajak Orang Pribadi Pekerjaan Bebas Rieska Aprilia; Ni Luh Gede Erni Sulindawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33231

Abstract

This study aims to determine what factors influence the auditors at KAP Arthawan, Edward as the Free Work Individual Taxpayer prefers to use the norm method of calculating net income rather than keeping books. This study uses a qualitative method. The results show that the factors that influence auditor taxpayers prefer to use the NPPN method instead of keeping bookkeeping because the calculation process is more practical, easy, fast and efficient because the tax burden that must be paid is much less than the NPPN method. The difference that exists when using the NPPN method and bookkeeping is that those who are obliged to organize are corporate taxpayers and private taxpayers who carry out business activities or independent work, while those who are obliged to organize NPPN are individual taxpayers who carry out business activities or independent work with circulation. gross in one year less than 4.8 billion rupiah and individual taxpayers who do not carry out business activities or independent employment. So it can be concluded that the bookkeeping method is more efficient than NPPN, it is better if individual taxpayers who work as auditors make bookkeeping in their tax calculations and reporting.
Dampak Moderasi Budaya Catur Purusa Artha pada Pengaruh Self Efficacy dan Locus of Control terhadap Kinerja Koperasi I Gede Hendra Eka Saputra; Komang Tri Yasrawan
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.v11i1.33439

Abstract

This research was conducted to find out the effect of self-efficacy and locus of control on performance as moderated by the Purusha Arta Chess Culture. This type of research is included in quantitative research with a causal or causal approach. The research sample was 80 respondents with a research instrument using a questionnaire. Methods of data analysis in this study using Structural Equation Modeling Partial Least Square (SEM PLS). The results show that self-efficacy and locus of control have a positive effect on cooperative performance and the existence of Catur Purusa Artha (CPA) is able to influence the effect of self-efficacy on performance, but CPA is unable to moderate the effect of locus of control on performance. This research has contributed in providing awareness to cooperative administrators about several factors that can help improve performance amid the Covid-19 pandemic.
Persepsi Masyarakat Non-muslim di Kecamatan Denpasar Barat terhadap Bank Syariah Thiaz Annasha Kurnia; Lulup Endah Tripalupi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.33611

Abstract

This study aims to determine the perceptions of non-Muslim communities in West Denpasar towards Islamic banks. This study used a descriptive-type research to analyze the perceptions of non-Muslim community towards Islamic banks in West Denpasar. The population of this study was non-Muslim communities in West Denpasar, the sample used consist of 400 people obtained by Slovin formula and the data collection method used questionnaires. The results shows that the perception of non-Muslim community from the cognitive aspect obtained a score of 24,946, thus it could be categorized as favorable. The perception of non-Muslim community from the affective aspect obtained a score of 8,777, thus it could be categorized as unfavourable. Meanwhile, the perception of non-Muslim community from the conative aspect obtained a score of 8,980, thus it could be categorized as favourable. It can be concluded that the perception of non-Muslim communities in West Denpasar towards Islamic banks is good.
Kecurangan Pelaporan Keuangan pada Pemerintah Daerah di Indonesia: Pengujian Peran Aspek Religiusitas Wayan Cipta
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.v11i1.33709

Abstract

This study aims to examine the role of publicity and religiosity as a mitigating factor for fraudulent financial reporting in government organizations where there is pressure to obey superiors to commit unethical behavior. The data were collected by conducting an experimental study with a 2x2x1 between-subjects design on 222 final-year accounting undergraduate students. Conducting the Chi-Square analysis, the results indicated that (a) obedience pressure have a positive impact on fraudulent financial reporting; (b) publicity of financial report compiler as well as the level of religiosity have a negative impact on fraudulent financial reporting; and (c) both publicity of financial report compiler and the level of religiosity have a negative interaction with obedience pressure in influencing fraudulent financial reporting.
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Sma Negeri 4 Singaraja Tahun 2020 Kadek Gita Puspita Saisarani; Ni Kadek Sinarwati
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.v11i2.34447

Abstract

This study aimed to know (1) the planning, implementation, supervision, and reporting process of Dana BOS (the fund of School Operational Assistance) Management (2) the obstacles faced in managing Dana BOS in SMA Negeri4 Singaraja in 2020 as well as the efforts to overcome its obstacles. The research approached used was a descriptive qualitative approach. The data collection was done through observation, interview and documentation study. The data analysis used in this study were data reduction, data presentation, and conclusion drawing. The results show that 1) the planning, implementation, supervision, and reporting process of Dana BOS Management in SMA Negeri 4 Singaraja in 2020 has run well according to the technical guidelines of Permendikbud (Ministerial Regulation of Education and Culture) Number 8 of 2020, 2) the obstacles in managingDana BOS in SMA Negeri 4 Singaraja were the disbursement of funds was often delayed and there were also regulation changes in the School Operational Assistancemanagement. The efforts undergone to overcome the obstacles were done by the management team in SMA Negeri 4 Singaraja who have to borrow loans from the corporate partner and related to the changes in the government regulations, the financial management team re-compile LPJ (the accountability report) according to the new Permendikbud technical instructions.
Pengaruh Jangka Waktu Pinjaman, Tingkat Suku Bunga dan Pengendalian Internal terhadap Kredit Macet pada LPD di Kecamatan Kuta Selatan Ni Komang Feby Utami; Ni Wayan Yulianita Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34483

Abstract

This study aims to determine the effect of partial loan tenure, interest rates and internal control on bad credit. The research method used is a quantitative method. The object of this research is the Village Credit Institution in South Kuta District. The subjects of this study were the chairman, treasurer and credit department. LPD in South Kuta sub-district. The research data were collected using a questionnaire. Data analysis was performed using regression analysis. The results showed that the loan period and internal control partially had a negative effect on bad credit and the interest rate partially had a positive effect on bad credit.
Analisis Pengaruh Dimensi Fraud Crowe Pentagon terhadap Kecurangan Akademik Mahasiswa Penerima Beasiswa Luh Asih Utami; I Made Pradana Adiputra
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.v11i2.34596

Abstract

This study aims to determine the effect of the crowe pentagon's fraud dimension, variable pressure, opportunity, rationalization, competence, and arrogance to the behavior of academic fraud bidikmisi scholarship recipients. This research is a type of quantitative research with 101respondents. The data is obtained from the results of questionnaires answers using Google Form service. This research sample was selected using purposive sampling technique and calculated by Slovin formula. Primary data in the form of respondents' answers are processed using spss version 21. The results achieved that pressure, opportunity, rationalization, competence, and arrogance had a positive and significant effect on the academic fraud behavior of scholarship recipients.
Kearifan Penjual dan Pembeli Produk Barang dan Jasa Berbahan Dasar Kapuk dalam Melakukan Transaksi Jual Beli di Desa Tegallinggah Rochmatus Shoviy; Luh Indrayani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34611

Abstract

In general, trade transactions is a form of transaction that is often carried out by society. Trade transactions is defined as the exchanging goods for goods or goods for money betwen sellers and buyers which is carried out by agreement. On conventional or online trade transactions, the main goal that seller expectes is to maximize profit. Thus, some entrepreneurs cheat to get many profit. This is different from Tegallinggah community’s transaction in the cotton industry, they prioritize moral values. The most of sellers from cotton industry are Muslims, they believe that their activities in trade will be blesed. The aims of this study is to know the phenomeneon of local wisdom within trade transaction and to know the meaning of local wisdom phenomeneon. This is a qualitative research using phenomenological approach.
Implementasi Prinsip Keadilan dalam Pengelolaan Dana Kemahasiswaan Willem Batista Lake; Aprina Nugrahesty Sulistya Hapsari
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34640

Abstract

The aim of this study was to determine the extent of the implementation of the principles of justice in managing funds in the scope of student organizations. The object of this research is Student Affairs at Faculty X, ABC University. The method used in this research is descriptive qualitative. This study uses primary data types by conducting data collection techniques in the form of interviews, observation and documentation. Interviews in this study were conducted with the committee and member of the Student Affairs Organization functionaries. The results of this study indicate that the application of the principle of justice has not been maximally implemented. This is based on predetermined indicators. The cause of not optimal implementation of the principle of justice in the management of student funds is the prejudice that the distribution of funds is still inequality and inconsistencies in Standard Operating Procedures for submitting and accountability for budget proposals by the committee.
Mengungkap Implementasi Konsep Gelah Druwen Pengelolaan Keuangan Desa Adat Jumpai Ni Komang Suwini; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 11 No. 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i3.34892

Abstract

This study aims to determine the source of funds for gelah druwen in adat Jumpai village, and to find out the implementation of the gelah druwen concept of financial management in adat Jumpai village. This research with a qualitative method using primary data sources in the form of interviews with bendesa/chairman, petajuh/vice chairman, petengen/treasurer, penyarikan/secretary, prajuru and the people of the Adat Jumpai village. The results of this study indicate that the source of found for gelah druwen in adat Jumpai village comes from 1) paturunan krama village, 2) punia funds, 3) saving interest, 4) immigrants, 5) banjar/furniture rental income along with stall/kiosk contracts. The role for financial management of the adat Jumpai vilage is able to realize transparency, matual trust and integration between prajuru, kelihan, and the people of the adat Jumpai village.

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