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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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Penerapan Sanksi Adat Kajongkokang pada Pengendalian Internal Kredit Macet di Lembaga Perkreditan Desa Adat Sekumpul Kadek Ladyna Candrasari; I Made Pradana Adiputra
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.v11i3.34948

Abstract

This study aims to determine: (1) internal control of credit applied to LPD Desa Adat, (2) the background of the application of customary sanctions Sekumpul kajongkokang as an internal control of bad credit in LPD Desa Adat, (3) application of customary sanctions Sekumpul kajongkokang as internal control bad credit on LPD Desa Adat, (4) implications of the application of customary sanctions kajongkokang Sekumpul as an internal control of bad credit on LPD Desa Adat. This research was conducted using qualitative methods, the data used in this study are primary data and secondary data. The results of this study stated that (1) internal control on LPD Desa Adat applies customary sanctions Sekumpul kajongkokang and related to the internal control component, (2) the background of the application of customary sanctions kajongkokang based on the joint decision of manners village on the imposed awig-awig village to bind and remind the public of its obligations, (3) The application of customary sanctions kajongkokang suspension in the form of customary ceremonial services for krama who have bad credit, (4) the implications arising from the application of customary sanctions kajongkokang that the emergence of shame the emergence of fear, can bind and provide deterrent affect customers, as well as the sanctions, are effective in reducing bad credit in LPD Desa Adat Sekumpul.
Menelaah Pengelolaan Keuangan Sekaa Santhi atas Pendapatan Batu-Batu Uleman di Banjar Penarungan Luh Putu Erlina Ariya Wati; Luh Gede Kusuma 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.v11i3.34952

Abstract

Sekaa santhi is a non-profit organization that auspices of the banjar. This study aims to find out:(1) how accountability, community participation and justice in the financial management of the Sekaa Santhi Eka Dharma Saba trough to batu-batu and uleman income. The research was conducted at the Sekaa Santhi Eka Dharma Saba, Penarukan Disrict, Buleleng Regency. This study using a qualitative method. The data used in this study are primary data and secondary data. The result this study is (1) accountability has been implemented by making simple record in a note book for batu-batu uleman income and also expenditure, then community participation has been implemented by assigning members the task of managing finances during Genitri activities and justice has been implemented that all member known a financial record.
Mengungkap Akuntabilitas dan Transparansi Pengelolaan Keuangan pada Pengelolaan Sumber Mata Air Pura Dalem Penyuratan di Banjar Badung Desa Bungkulan, Kecamatan Sawan, Kabupaten Buleleng Komang Febrianty; 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.v11i3.34961

Abstract

This study aim at investigating regarding 1) the background for the formation of the Pura Dalem Penyuratan spring, and 2) How is the financial management system at the Pura Dalem Penyuratan spring. This research was conducted using qualitative methods. Data obtained through in-depth interviews, observation, and documentation study. The data is then analyzed by data reduction, data presentation, and drawing conclusions based on the predetermined theory. The results of this study indicate that: 1) The background for the establishment of the Pura Dalem Penyuratan spring is by asking for guidance from Ida Bhatara-Bhatari who is at Pura Dalem Penyuratan and is a common desire whose main goal is to further ease the economy of local residents, namely in terms of purchasing drinking water consumption, so that they do not have to buy drinking water in supermarkets, villagers can collect water from the spring at Pura Dalem Penyuratan voluntarily. 2) The financial management system of Pura Dalem Penyuratan spring water in the form of income and expenditure of money which will later be accumulated with money belonging to Pura Dalem Penyuratan and used for the benefit of springs and temples
Pengungkapan Proses Penganggaran Dana dan Akuntabilitas dalam Implementasi Dana Penerapan Corporate Social Responsibility (Studi pada PDAM Kabupaten Buleleng) I Putu Tedy Arya Wahyudi; I Gede Agus Pertama Yudantara
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.v11i3.35040

Abstract

The purpose of this study is to find out how the process of budgeting Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, to find out how the process of accountability of Corporate Social Responsibility (CSR) funds at PDAM Buleleng Regency, and to find out what are the obstacles faced in the disclosure process. budgeting and accountability of Corporate Social Responsibility at PDAM Buleleng Regency. This research method uses qualitative methods. The result of this research is that the budgeting process is regulated in the regional regulations of Buleleng Regency. Furthermore, the accountability of the budgeting process is shown by making financial reports that are checked by KAP and shown by the publication of social activities and CSR to the PDAM website. The results of the latest research from this study show that there are no obstacles in the budgeting process because there are regulations that regulate but in the realization process there are several problems due to the COVID-19 pandemic.
Efektivitas Penerapan Sistem Pengendalian Internal Berbasis Religius Magis pada Sistem Pemberian Kredit di LPD Desa Sudaji Ketut David Alit Candra; I Gusti Ayu Purnamawati
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.v11i3.35041

Abstract

This study aimed to determine how was the effectiveness of magical religious-based internal control on credit provision in Sudaji Village LPD which this control aims to improve the credit system considering the frequent occurrence of events such as non performing loans in Sudaji’s Village LPD. This study will measure the effectiveness of internal controls used in Sudaji Village LPD. The data used in this study are primary data and secondary data with data collection methods using interviews, observation and documentation. The object of research is the Sudaji Village LPD and the informants of this study are from the management of the the sudaji village LPD. The techniques used in data analysis are data reduction, data presentation, data analysis and conclusion drawing. The conclusion of this study states that effectiveness of the implementation of internal control systems on lending in Sudaji Village LPD can provide convenience to prospective debtors or villagers who apply for loans or credit application.
Fenomena Arisan Lunas di LPD Desa Adat Gesing Putu Wahyu Gunawan; Nyoman Ari Surya Darmawan
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.v11i3.35149

Abstract

Arisan Lunas is a brand new program that has been started by several Village Kredit Institution (LPD) to earn funding resources from village communities, LPD Desa Adat Gesing is one of the LPDs which implemented the Arisan Lunas program in its business activities. The uniqueness of Arisan Lunas with social gathering in general was, when the participant's number issued in the lottery, all member’s obligations would be completed or they were no need to pay dues for the following month. This topic became interesting to study in order to find out: 1) the Arisan Lunas management system at the LPD Desa Adat Gesing, 2) the prospect for the sustainability of the Arisan Lunas program at the LPD Desa Adat Gesing. In this study used qualitative methods. Data were collected through in-depth interview processes, observation, and documentation study. The results of this study state that: 1) Arisan Lunas LPD Desa Adat Gesing is well managed through clear rules and procedures, in finansial records even though it is not in accordance with generally accepted accounting standards but easily understood by employees, and profit calculations that have been planned by the LPD and 2) seen from the financial and non-financial aspects of the Arisan Lunas LPD Desa Adat Gesing program has a prospect of sustainability.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Profitabilitas (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia) Nurul Ajeng Shahnia; Arthik Davianti
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.v11i2.35221

Abstract

This study aims to examine the disclosure effect of Corporate Social Responsibility on profitability. Disclosure of economic, environmental, and social aspects of CSR as independent variables, firm size and leverage as control variables, and profitability as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sample selection in this study used a purposive sampling method and obtained 142 sample companies. Multiple linear regression techniques were used for hypothesis testing and the data was processed using Statistical Product and Service Solution Version 20. The results of this study indicate that the disclosure of Corporate Social Responsibility in economic and environmental aspects has no significant effect on company profitability, while disclosure of Corporate Social Responsibility social aspects has a significant positive effect on company profitability.
Analisis Sistem Pengelolaan Dana Hibah Community Based Development Bali Sejahtera dengan Berlandaskan Kearifan Lokal Paras – Paros pada Desa Adat Giri Utama Ni Luh Putri Cintya Dewi; I Putu Gede Diatmika
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.v11i3.35421

Abstract

This study aims to determine: (1) the background of the Giri Utama Traditional Village in managing the CBD-Bali Sejahtera grant funds as productive economic business credit, (2) the management system for the CBD-Bali Sejahtera grant fund based on local wisdom paras-paros in the Giri Utama Traditional Village, and (3) the obstacles faced in this system and how to solve them. This study was designed using a qualitative method. Data were collected through observation, interviews and documentation studies. The results showed that: (1)  background of the Giri Utama Traditional Village manage the CBD-Bali Sejahtera grant funds as productive economic business credit, which were the difficulties experienced by the people  of the Giri Utama Traditional Village in obtaining venture capital, (2) management system grants CBD-Bali Sejahtera in the Giri Utama Traditional Village consists of stages of planning, implementation, administration, reporting and accountability which are strongly based on the value of local wisdom paras-paros (3) the obstacles faced in this system are the difficulty of choosing the people who want to be used as program administrators thus causing dual positions.
Analisis Penentuan Harga Jual Paket Kremasi pada Upacara Ngaben di Krematorium (Studi Kasus pada Yayasan Pengayom Umat Hindu (YPUH) Kabupaten Buleleng) Putu Desi Ariani; Putu Eka Dianita Marvilianti 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.v11i3.35592

Abstract

The purpose of this research is to (1) revealing the background of the establishment of the Yayasan Pengayom Umat Hindu (YPUH) Crematorium in Buleleng Regency and (2) revealing what factors can determine the selling price of cremation packages at the Ngaben ceremony at the crematorium (YPUH). This research uses descriptive qualitative method. The method of data collection in this study was carried out by observation, interview, and documentation techniques. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study show that: (1) the background of the establishment of Yayasan Pengayom Umat Hindu (YPUH) is to accommodate the needs of Hindus to obtain cremation facilities in a simple way, not spending a lot of time and low costs but without reducing the meaning and purpose of the ceremony. (2) determining the selling price of the cremation package using the cost of production method using a full costing approach, influenced by internal and external factors.
Kualitas Audit, Profitabilitas, Leverage dan Manajemen Laba Riil Hermalia Jelita Putri; Cahyani Nuswandari
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.v11i2.35854

Abstract

Financial report is a presentation of the financial performance of an entity/company. Performance information is needed to make potential changes in economic resources that can be controlled in the future. The purpose of this study is to test whether there is an effect of audit quality, profitability, and leverage on real earnings management. This type of research includes quantitative research using secondary data obtained from the company's financial statements. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. Sampling used the purposive sampling method with the criteria of manufacturing companies that were not delisted during the year of observation, namely 2017 to 2019, the company had an annual report from 2017 to 2019. The sample was selected according to the criteria obtained by 113 companies. The data analysis method used SPSS 25. The results showed that audit quality and leverage had no effect on real earnings management, while profitability had a significant positive effect on real earnings management.

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