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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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Transparansi Pengelolaan Keuangan Pura Agung Asem Kembar dalam Bingkai Yadnya I Putu Heri Hermawan; Lucy Sri Musmini
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.v11i3.36136

Abstract

This research aims to find out how the application of transparency in Pura Agung Asem Kembar as a public temple as well as the role of Yadnya in the existence of the temple. The data used in this study is primary data with structured interview and observation methods, as well as secondary data from documentation studies. The object of this research is Pura Agung Asem Kembar, the informants are the temple's manager (Pengempon) and visitors (Pemedek). The technique of obtaining data by triangulation method analyzed with three stages, namely data reduction, data display, and conclusion drawing. The result is the application of transparency in Pura Agung Asem Kembar is very low only the delivery of incoming funds without being followed by the delivery of cash expenditures. This phenomenon does not affect the performance of the temple's manager (pengempon) because of the existence of Yadnya as the basis of trust in the administrator of Pura Agung Asem Kembar.
Evaluasi Audit Internal atas Prosedur Pemberian Kredit dengan Ajaran Karma Phala sebagai Pedoman Penyelesaian Kredit Bermasalah Kadek Irma Riskiyanti; Edy Sujana
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.v11i3.36156

Abstract

The aim of this study was to determine the application of credit procedures in Koperasi Pegawai Negeri (KPN) Susila Bhakti according to the established standard operating procedures, the effectiveness of internal audits especially the compliance of internal control over credit lending procedures based on the COSO component that has been implemented in KPN Susila Bhakti, and the role of the law of karma phala in solving credit problems in KPN Susila Bhakti. The method used in this research was descriptive qualitative with an empirical study approach. Data were collected through the process of interviews, documentation, and observations. The results of this study revealed that 1) compliance with credit lending procedures has not been fully implemented and resulted in non-performing loans at KPN Susila Bhakti, 2) internal audit especially internal control based on COSO that is implemented in KPN Susila Bhakti has not been fully effective as it can be seen from the results of the interview that most of the components have not been maximally carried out by KPN Susila Bhakti internally, there are still weaknesses in each component, 3) The role of the law of karma phala in resolving non-performing loans in KPN Susila Bhakti gives trust to the management and members of the cooperative to fulfill their respective obligations.
Analisis Pengelolaan Keuangan Diakonia Kedukaan Gereja pada Gereja Protestan di Indonesia Bagian Barat (GPIB) PNIEL Singaraja Beril Jurevin Ginting; 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.v11i3.36170

Abstract

This study aims to determine: financial management, fee system, financial reports as well as the impact and solution to the problem of late payment of church mourning diakonia at GPIB Pniel Singaraja. The type of research used in this research is qualitative. The subject of the study was the administrator and member of the GPIB Diakonia Condolences, Pniel Singaraja. Data collected by interview, observation and documentation. The results showed that: (1) the financial management of the Diakonia of Grief of the Church was managed by the manager of the Diakonia of Grief and assisted by the Congregational Council of the Church. Sources of income are in the form of entry fees and membership dues. Expenditures in the form of money and services. (2) a dues system with members paying dues. The treasurer of the church mourning diakonia hands the money to the treasurer of the church congregation, then it is deposited and deposited in a bank account. (3) supervision and audit financial reports by BPPJ GPIB Pniel Singaraja. (4) the impact of late payment of dues is a conflict between members who pay on time and members who do not pay on time, there are protests from members who pay on time to the management.
Pengaruh Likuiditas, Struktur Modal, Profitabilitas, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Nike Aprilya Agatha; Moch Irsad
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.v11i2.36189

Abstract

The purpose of this study was to examine the effect of liquidity, capital structure, profitability, dividendJpolicy, and company size on firmvalue. Firm value is an indicator of financial performance for companies that go public. high company value will indicate highshareholder prosperity. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange(BEI)J2015-2019. The number of samples taken was 24 companies. The sampling method in this study using purposive sampling andusing multiple linear regression analysis techniques assisted by the SPSS program which includes classical assumption test and partial test (t-test) with a real level (α)Jof 05%. The results of this study indicate that liquidity and capital structure have a negative effect onFirm Value, and for Profitability, Dividend Policy, and Firm Size have positive effect on Firm Value.
Pengaruh Keadilan Distributif, Keadilan Prosedural, dan Gaya Kepemimpinan terhadap Fraud Luh Putu Devia Aditya; Lucy Sri Musmini
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.v11i3.36341

Abstract

Fraud is an act of fraud committed to obtain personal gain by harming other parties. Fraud often occurs in both government and private institutions. This study aims to determine how the influence of distributive justice, procedural justice, and leadership style on fraud. In this study, the researcher used the research method of distributing questionnaires with saturated sampling technique. The study was conducted on all civil servants and non-civil servants at the BKPSDM Office of Buleleng Regency with a total sample of 100 respondents. The results of this study indicate that distributive justice, procedural justice, and leadership style have a negative effect on fraud. This means that the better the conditions of procedural justice, distributive justice, and the applied leadership style will suppress the occurrence of fraud in the company or organization
Determinan Akuntabilitas Pengelolan Dana Desa: Studi Kasus Aparat Pemerintah Kecamatan Semarang Barat Novita Puspita Shanti; M G Kentris Indarti
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.v11i3.37011

Abstract

This study was conducted to determine the factors that affect the accountability of village fund management. Village administration officials in West Semarang District stated that the accountability of village fund management in West Semarang District was still not optimal. Lack of village apparatus competence or human resource competence is the cause of the problem of not achieving village fund management accountability. The village administration of West Semarang Sub-district is still unable to utilize village funds optimally, resulting in delays in the disbursement of village funds the following year. In addition, administrative errors that caused delays in the disbursement of village funds were also caused by village officials in the West Semarang District, who on average graduated from high school and were old. The instrument of study is in the from quesioners. The population in this study is the village officials in the west semarang district. The sampling technique this study used a purpopsive sampling method with 70 respondens and analyzed by multiple linear regression. The results of the study indicate that the variabel village officials competence, commitment of village government organizations, internal control systems have a significant positive effect the village fund management accountability.
Analisis Faktor – Faktor yang Mempengaruhi CSRD pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2017 – 2019 Tiffany Nabila Febrilian; Jaeni Jaeni
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.v11i3.37201

Abstract

The purpose of this study was to determine the effect of the audit committee, profitability, firm size, and leverage on the corporate social responsibility disclosure (CSRD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2019 which disclose annual reports and CSR reports and the sample is determined by purposive sampling. the number of samples used in this study were 80 companies. The data that has been obtained is then processed using multiple linear regression analysis techniques with the SPSS 26 program. The results of this study indicate that the Audit Committee and Leverage have a positive and insignificant effect on CSRD, while Profitability and Company Size have a positive and significant effect on CSRD.
Pengaruh Tekanan Anggaran Waktu terhadap Kualitas Audit Dimediasi Kemahiran Profesional Indartik Kholifahtul; Rida Perwita Sari
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.v11i3.37410

Abstract

This study aims to examine due professional care in mediating the effect of time budget pressure on audit quality. The sampling method used was convenience sampling and snowball sampling, which at first had a small sample size until the sample size was sufficient for analysis. The sample in this study is an auditor who works in the Surabaya area Public Accountant Firm. The data in this study can be distributed by questionnaires. In this study, the data were analyzed using the Partial Least Square (PLS) approach and using the WarpPLS 6.0 analysis tool. The results of this study state that time budget pressure has a significant effect on audit quality and professional skills can partially mediate time budget pressure on audit quality.
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Yosy Fryli Mianti; Gideon Setyo Budiwitjaksono
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.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.
Pengaruh Tingkat Pendapatan, Suku Bunga, Religiusitas, dan Financial Attitude terhadap Minat Menabung untuk Beryadnya pada Masyarakat Desa Tajun Kd. Doni Swastawan; Ni Wyn. Yulianita 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.v11i2.39102

Abstract

This study aimed to determine the effect of income levels, interest rates, religiosity, and financial attitudes towards saving interest for Yadnya in Tajun Village community. The population was 388 people with a selected sample of 93 people. The type of research used was quantitative research with a descriptive design. Data were collected through a questionnaire. The collected data was tested first with validity and reliability tests. Furthermore, the data were analyzed using descriptive statistical test, classical assumption test and hypothesis test. This study showed that 1) the income level had a partial effect on the interest in saving for the sake of the people of Tajun Village, 2) the interest rate had a partial effect on the interest in saving for the sake of the people in the Tajun Village, 3) religiosity had a partial effect on the interest in saving for the sake of the people in the Tajun Village. Tajun, 4) Financial Attitude partially affects the interest in saving for the sake of the people of Tajun Village, 5) Income Level, Interest Rate, Religiosity, and Financial Attitude simultaneously affect the interest in saving for the sake of the people tajun village.

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