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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 Online Learning, Pressure, Opportunity, dan Rationalization Terhadap Prilaku Academic Fraud di Masa Pandemi Covid-19 (Studi Pada Mahasiswa Universitas Pendidikan Ganesha) Komang Kristina Dewi; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36583

Abstract

This study aims to determine Online Learning, Pressure, Opportunity, and Rationalization of Academic Fraud Behavior During the Covid-19 Pandemic. This research is a type of quantitative research. The population and sample in this study were students of Ganesha University of Education. The method of determining the sample used in this research is purposive sampling technique, so that students who have taken business ethics courses are selected. This study used 400 respondents. The data used in this study are primary and secondary data, primary data collected through questionnaires to respondents. Then the data collected was tabulated and processed using SPSS. The results of this study state that online learning, pressure, opportunity, and ratioalization have a positive and significant effect on student academic fraud behavior during the Covid-19 pandemic. This is due to the influence of the student environment and the lack of supervision from educators. If the supervision of the teaching staff is low, then the chances of students will be greater in committing academic fraud.
Analisis Transparansi Dan Akuntabilitas Pengelolaan Keuangan Upacara Ngaben Keluarga“Nyama Sanggah” Pekarangan Arya Nyuh Aya Di Desa Kusamba, Kecamatan Dawan, Kelungkung Bali Made Sandi Merta; Nyoman Trisna Herawati
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36607

Abstract

This research was conducted to find out (1) the background of Pekarangan Arya Nyuh Aye's choosing the "nyama sanggah" family’s ngaben, and (2) the accountability applied in maintaining transparency and accountability in financial management of the "Nyama sanggah" family’s ngaben. The method used is qualitative by using primary data and secondary data obtained through interviews, and documentation, which is then analyzed by data reduction, data presentation, and drawing conclusions. The results of this study are (1) rationale of the Pekarangan Arya Nyuh Aye choosing the "nyama sanggah" family’s ngaben, namely: (a) Efforts to accelerate the ngaben to avoid their ancestors becoming bhutacuil; (b) the existence of a principal, providing benefits of time relief for the bereaved family; (c) To elevate the existence of the Arya Nyuh Aya family in Pasurungan to the dadia level by building a sense of solidarity and the culture of metulungan. (2) The accountability that is applied is very simple, namely from a financial record book that is shown and delivered orally to all of Krama Arya Nyuh Aya.
Penerapan Sistem Informasi Akuntansi Penggajian Pegawai ASN dan Non ASN Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Buleleng Ni Komang Erina Liliani; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36679

Abstract

This study aims to find out about how to implement accounting information systems for ASN and non-ASN employees at the Buleleng Regency Financial and Revenue Management Agency. The subject in this study is the Regional Finance and Revenue Management Agency of Buleleng Regency, and the object of this research is the Application of the ASN and Non ASN Employee Payroll Accounting Information System at the Buleleng Regency Financial and Revenue Management Agency. The data collection method used in this study is the observation method, interview method, and documentation method. Qualitative descriptive data analysis techniques were used in this study to describe the data obtained in the study. This study shows how the payroll accounting information system used in the Finance and Revenue Management Agency of Buleleng Regency.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan (Studi Kasus Pada Koperasi Se-Kabupaten Buleleng) Putu Meliani; Desak Nyoman Sri Werastuti
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36694

Abstract

This study was aimed to investigate the effect of educational level, accounting mastery level, and the use of information technology toward the Cooperatives financial reports quality in Buleleng Regency. The population of the study were 160 respondents that consist of the leaders and treasurers of the cooperative. The sampling method used in this study was purposive sampling method. The primary data were used in this study. Furthermore, the study used qualitative approach in the form of a Likert scale questionnaire. The data were analyzed by using multiple linear regression test in SPSS 24.0 for windows program. Individual educational level can affect the understanding of financial reporting. Seeing from the respondents’ responses, most of the cooperative's management have undergraduate education level, have good accounting understanding, and have used information technology maximally since the cooperatives have been supported by adequate information technology system. The results of the study show that the level of education, the accounting mastery level, and the use of information technology have a positive effect on the quality of financial reports. It indicates that the higher the level of education, the better accounting mastery, and the maximum used of information technology, the better of financial statements will be reported
Pengaruh Tekanan Keluarga, Pengawasan, dan Integritas Prajuru Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD di Kecamatan Seririt Komang Diah Ayu Suarmini; Edy Sujana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36749

Abstract

Purpose of this study was to determine the effect of family pressure, supervision, and integrity of the prajuru and their influence on accounting fraud in the LPD in Seririt sub-district. Quantitative research is a type of this research. Primary data was obtained through questionnaire distributed to respondents and measured using a Likert scale. The population in this study were 75 LPD employees in Seririt sub-district and the number of samples was 48 LPD employees taken by purposive sampling. Data analysis used linier regression. In analyzing data using SPSS 20.0 for windows. The results of this study are: (1) family pressure has a positive and significant effect on the tendency of accounting fraud in the LPD in Seririt District, (2) supervision has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt District, (3) the integrity of prajuru partially has a negative and significant effect on the tendency of accounting fraud in the LPD in Seririt district.
Penentuan Harga Jual Kendaraan Bekas Jenis Vespa Classic di Wilayah Buleleng Ida Bagus Diddo Kusuma; Nyoman Ari Surya Darmawan
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36830

Abstract

This study aims to find out how to determine the selling price of a used vespa classic according to a vespa classic seller and also interview one of the vespa classic buyers in buying an old but rare and expensive vehicle on the market that trades two-wheeled vehicles. The approach used is a descriptive qualitative approach. Data collection techniques were carried out through observation, interviews and documentation studies. Data analysis techniques used are data reduction, data presentation, and drawing conclusions. The research subject is the owner of the Vespa D n A workshop as well as the seller of the classic vespa and the buyer of the classic vespa vehicle. The results showed that 1) In determining the price of a used vehicle, the classic Vespa type was in accordance with the theoretical criteria of cost of goods sold and the determination of the selling price 2) The results based on interviews that have been conducted with one of the classic Vespa consumers stated that the current attractiveness of the classic Vespa is high because this vehicle has not been produced by the factory since 2007 which gives an antique and rare impression, so that consumers dare to buy the vehicle at a relatively high price
Pengaruh Ineffective Monitoring, Personal Financial Need, Ketaatan Peraturan Akuntansi dan Budaya Etis Organisasi terhadap Terjadinya Fraud (Studi Kasus Koperasi di Kecamatan Jembrana) Dewa Ayu Kade Oka Krisnawati; Putu Riesty Masdiantini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36850

Abstract

Fraud is a deliberate mistake made through fraud, misuse and manipulation to obtain an advantage. This study aimed at examining the effect of ineffective monitoring, personal financial need, compliance with accounting regulations, organizational ethical culture against the occurrence of fraud in cooperatives in Jembrana district. This research employed a quantitative approach. The samples were selected through purposive sampling method with the number of respondents 45 people. The data were collected through questionnaires. The data analysis technique used in this research was multiple linear regression. The results of this study state that (1) ineffective monitoring has a positive and significant effect on fraud, (2) personal financial needs have a positive and significant effect on fraud, (3) compliance with accounting regulations has a negative and significant effect on fraud, (4) ethical culture organization has a negative and significant effect on fraud.
Prosedur Penagihan Pajak Berdasarkan Surat Teguran dan Surat Paksa di Kantor Pelayanan Pajak Pratama Singaraja Gusti Ayu Putu Putrika Yanti; Lucy Sri Musmini
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36887

Abstract

The purpose of this study was to find out how the procedures for issuing tegutan and forced letters are at the Singaraja Pratama Tax Office. This research is a qualitative descriptive study. The data used are primary and secondary data obtained from interviews with the bailiff and related parties with the billing section. The method used in this research is documentation, interviews and literature study. The data analysis technique is a descriptive technique. The results of this study indicate that the issuance of warning letters and forced letters at KPP Pratama Singaraja uses the Standard Operating Procedure (SOP) that has been set by the Directorate General of Taxes as a reference for the implementation of warning letters and forced letters as tax collection actions. In its implementation, KPP Pratama Singaraja has carried out the SOP properly and is also in accordance with the Law of the Republic of Indonesia No.19 of 2000 concerning Tax Collection by Forced Letters. However, in the case of submitting warning letters and forced letters to the bailiff, they often encounter obstacles, including taxpayers who do not carry out taxes and the address of the taxpayer is not valid.
ANALISIS NILAI-NILAI KEARIFAN LOKAL PADA PENGELOLAAN KEUANGAN IURAN WAJIB UPACARA KEMATIAN (PATUS) (Studi Kasus di Desa Adat Penida Kaja) Ni Wayan Tirta Wahyuni; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36949

Abstract

This research was held at Penida Kaja traditional village, Tembuku village, Tembuku district, Bangli regency. This research uses qualitative method. The data that used in this research are primary data and secondary data. The primary data were collected from interview, observation and documentation. Analytical methods and techniques that used in this research are data collection, data reduction, data presentation, data analysis and drawing conclusions. The result of research states (1) The financial management of indigenous villages Penida Kaja consists of (a) Planning and Budgeting, (b) Implementation, and (c) Reporting and Accountability (2) The values of local wisdom underlie the program still going on without any problems is there is value of team work in local wisdom (menyamabraya) which is become the basic of villagers of Penida Kaja faithfully pay the mandatory dues of the death ceremony (Patus) other than that the money managing Prajuru Adat and the villagers have a based with the value of local wisdom segilikselulukselunglungsebayantaka, paras parossarpanaya which is has meaning of   light is the same as being carried, heavy is the same as being carried out with no strings attached.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA PETURUNAN DALAM KEGIATAN PIODALAN PURA KHAYANGAN TIGA DI DESA ADAT ALAPSARI DESA JINENGDALEM Komang Erna Andriani; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37009

Abstract

Peturunan adalah suatu iuran wajib dimana para warga diwajibkan membayar sebesar nominal yang disepakati sesuai dengan kriterianya. Desa Adat sebagai sebuah organisasi non publik yang mengelola dana peturunan, haruslah melakukan pertanggungjawaban terkait akuntabilitas dan transparansi pengelolaan keuangan tersebut. Penelitian ini bertujuan untuk mengetahui :  (1) bagaimana sistem pengelolaan dana peturunan. (2) bagaimana penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan dana peturunan dalam kegiatan piodalan Pura Khayangan Tiga di Desa Adat Alapsari. Penelitian ini dilakukan di Desa Adat Alapsari, Desa Jinengdalem, Kecamatan Buleleng, Kabupaten Buleleng, Bali. Dalam penelitian ini menggunakan metode kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Hasil peneliian ini menyatakan bahwa : (1) proses pengelolaan keuangan dana peturunan yang dilakukan Desa Adat Alapsari yaitu melalui beberapa tahapan yaitu penerimaan, pemakaian, dan pelaporan. (2) Akuntabilitas dalam pengelolaan dana peturunan sudah mencakup transparansi, kewajiban, kontrol, responsibilitas, dan responsivitas

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