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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 Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMAN 1 SINGARAJA Nyoman Trisna Kartini Putri; 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.v12i1.37049

Abstract

The aim of this research is; To understand how the BOS fund management system at SMAN 1 Singaraja. To find out the application of the principle of accountability in the management of BOS funds at SMAN 1 Singaraja. The method used in this study is a qualitative research method, qualitative research in general can understand social phenomena from the point of view of the informant. Informants are people who are interviewed, observed, asked to provide data, opinions, thoughts, and perceptions in order to obtain relevant research results. The research data were obtained through in-depth interviews, observation and document studies. This data is then processed through three stages, namely data reduction, data presentation and data analysis and drawing conclusions based on predetermined theories. The results of this study indicate that the BOS fund reporting system at SMAN 1 Singaraja has been very clearly authorized, where each staff has the authority and responsibility in managing BOS funds and who has full power and responsibility here is the Principal as the head of the unit in the school.
Pengaruh Pengetahuan Peraturan, Ketidakpastian Lingkungan Dan Penggunaan E-Procurement Terhadap Tingkat Penyerapan Anggaran Pengadaan Barang Dan Jasa Pada Pemerintah Daerah Kabupaten Badung Ni Putu Ayu Amanda Putri; 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.v12i1.37082

Abstract

This study was conducted to determine the effect of regulatory knowledge, environmental uncertainty and the use of e-procurement on the level of absorption of the budget for the procurement of goods and services.. The population in this study is LPSE in Badung Regency. The sample selection was carried out using the saturated sample technique, so the sample in this study was the employees of the LPSE for the procurement of goods and services, totaling 60 employees. Data were collected through questionnaires, then carried out several data analysis such as data quality test, classical assumption test which includes normality test, multicollinearity test and heteroscedasticity test and multiple linear regression test which includes t test and coefficient of determination test. Based on the data quality test, the data was declared valid and reliable. The classical assumption test states that the data is normally distributed, free from multicollinearity symptoms and free from heteroscedasticity symptoms. In this study, the significance of the regulatory knowledge variable was 0.021, the environmental uncertainty variable was 0.022, and the e-procurement use variable was 0.009 (<0.05). Then it shows that the regulatory knowledge variable (X1), environmental uncertainty (X2) and the use of e-procurement (X3) each can affect the level of budget absorption.
Analisis Terjadinya Fraud pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Tamblang Komang Buda Mertayasa; 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.v12i1.37083

Abstract

Fraud merupakan tindakan curang yang dilakukan oleh individu atau kelompok yang dapat merugikan orang lain. Penelitian ini bertujuan untuk memperoleh temuan yang eksplanatif dan teruji terkait penyebab terjadinya fraud pada LPD Desa Pakraman Tamblang dan dampak terjadinya  fraud pada LPD Desa Pakraman Tamblang. Penelitian ini dilakukan dengan  menggunakan metode kualitatif dengan pendekatan kasus. Metode dan teknik analisis data yang digunakan melalui tiga tahapan seperti: (1) reduksi data, (2) penyajian data, dan (3) menarik kesimpulan. Hasil penelitian ini menunjukkan bahwa penyebab terjadinya fraud pada LPD Desa Pakraman Tamblang yaitu (1) niat maupun tekanan dari pelaku kecurangan akibat kebutuhan ekonomi dan gaya konsumtif yang tinggi, serta (2) kesempatan dalam melakukan fraud dengan penyalahgunaan wewenang dan kemampuan dalam memanipulasi data pada sistem pencatatan akuntansi LPD Desa Pakraman Tamblang. Hasil penelitian ini juga menunjukkan bentuk fraud yang terjadi di LPD Desa Pakraman Tamblang antara lain penyalahgunaan aset, manipulasi laporan keuangan, dan korupsi terhadap simpanan dan pinjaman nasabah LPD yang berdampak pada kesehatan laporan keuangan LPD dan kepercayaan masyarakat Desa Tamblang terhadap LPD Desa Pakraman Tamblang.
Pengaruh Karakteristik Wirausaha, Penggunaan Informasi Akuntansi, Dan Promosi Terhadap Keberhasilan UMKM Di Masa Pandemi Covid-19 Di Kecamatan Buleleng Ni Ketut Ari Rahayuni; I Gusti Ayu Purnamawati
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.v12i1.37120

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh karakteristik wirausaha, penggunaan informasi akuntansi dan promosi terhadap keberhasilan UMKM di Kecamatan Buleleng. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh pelaku UMKM di Kecamatan Buleleng sebanyak 565 UMKM, dengan jumlah responden sebanyak 234. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling yakni berdasarkan kriteria tertentu. Jenis data primer, yaitu data yang diperoleh langsung dengan menyebarkan kuesioner secara online dan offline kepada responden yaitu pelaku UMKM di Kecamatan Buleleng. Pengukuran data menggunakan skala likert. Analisis data dalam penelitian ini menggunakan uji statistik deskriptif, uji kualitas data yang terdiri dari uji validitas dan reliabilitas, serta uji hipotesis yang menggunakan analisis regresi linier berganda dengan menggunakan program SPSS versi 24.0. Adapun hasil penelitian ini adalah secara parsial, variabel karakteristik wirausaha, penggunaan informasi akuntansi dan promosi berpengaruh terhadap keberhasilan UMKM di Kecamatan BulelengKata Kunci : Karakteristik wirausaha, penggunaan informasi akuntansi, promosi, keberhasilan UMKM.
Pengaruh Literasi Keuangan, Akses Permodalan, Motivasi, dan Minat menggunakan E-Commerce terhadap Kinerja UMKM di Kabupaten Buleleng Komang Agem Wismanjaya; 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.v12i1.37127

Abstract

This study aims to determine the effect of financial literacy, access to capital, motivation, and interest in using e-commerce on the performance of UMKM. This research is a type of quantitative research. The sample was determined using the Slovin formula with an error rate of 10% so that the number of respondents was 89 UMKM actors in Buleleng Regency who already had a Small and Medium Business License (IUMK). Data was obtained by distributing questionnaires using google form media. The data used is primary data in the form of respondents' answers and processed using SPSS version 20. The results of this study indicate that financial literacy, access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of UMKM in the Buleleng Regency. The better financial literacy, access to capital, motivation, and interest in using e-commerce, the better the performance of UMKM in Buleleng Regency.
PENENTUAN HARGA JUAL DALAM PERSPEKTIF TAFSIR LABA PADA PETERNAK AYAM JAGO DI DESA MADENAN (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng): (Studi Kasus pada Peternak Ayam Jago di Desa Madenan, Kabupaten Buleleng) Komang Yogiswara; Luh Gede Kusuma Dewi
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.v12i1.37168

Abstract

This study aims to determine the price of madenan studs and brooders by rooster breeders in Madenan Village, to find out the treatment of Madenan roosters by rooster breeders in Madenan Village, to find out how to determine the selling price of Madenan roosters, to find out how the rooster breeders in Madenan Village in interpreting the profits earned on Madenan roosters. This research uses descriptive qualitative method. The data collection technique is by conducting observations, interviews, and documentation which will be processed through analysis based on the observations and knowledge of the researcher. The results of the study showed that (1) the purchase price of roosters and roosters in Madenan Village based on the fighting style of chickens and brooders of good breeds, (2) Accounting Treatment of Biological Assets on Madenan Rooster Breeders and performing depletion calculations using the total production method , (3) The selling price of Jaco do Madenan chicken can be seen from the production cost, fighting style, body posture, breed (soroh) of Madenan chicken, (4) Interpretation of Profits Obtained by Rooster Breeders in Madenan Village, namely the profit of inner satisfaction, real profit, and money profit.
Reaksi Pasar Modal Terkait Penyuntikan Vaksin COVID 19 Pertama Indonesia pada Perusahaan Sektor Farmasi di Bursa Efek Indonesia Ni Komang Sri Purnami; Sunitha Devi
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.v12i1.37206

Abstract

The purpose of this study is to establish whether or not there is a stock market reaction using variables of abnormal return, trading volume activity, and bid ask spread before and after injection of the first COVID 19 vaccine in Indonesia. This type of study is an event study. The population of this study is pharmaceutical sector companies listed in Indonesia Stock Exchange. Sampling technique used sampling total method with number 20 companies. Data analysis that used are descriptive statistical analysis, normality test, and hypothetical test (paired sampel t-test) with the observation period of 14 working days on the stock exchange. The result of this study indicated that: (1) There was average difference in the abnormal return before and after injection of the first COVID 19 vaccine in Indonesia; (2) There was average difference in trading volume activity before and after injection of the first COVID 19 vaccine in Indonesia; (3) There was average difference on bid ask spread before and after injection of the first COVID 19 vaccine in Indonesia.
Efektivitas Pengendalian Internal Sistem Penggajian Berdasarkan Analisis PIECES Pada Perusahaan Daerah Provinsi Bali Unit Perkebunan Pekutatan Ni Komang Aprilia Enisari; I Putu Julianto
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.v12i1.37207

Abstract

Penelitian ini bertujuan untuk 1.) Mengetahui pengendalian internal sistem penggajian pada Perusahaan Daerah Provinsi Bali Unit Perkebunan Pekutatan, 2.) Mengetahui efektivitas pengendalian internal sistem penggajian menggunakan metode analisis PIECES pada Perusahaan Daerah Provinsi Bali Unit Perkebunan Pekutatan. Penelitian ini menggunakan metode kualitatif dengan jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dan sekunder. Data primer diperoleh dari hasil wawancara kepada Kepala Unit, Kepala Divisi Keuangan, Kepala Divisi Personalia, dan Karyawan Perusahaan. Sedangkan data sekunder diperoleh dari laporan penggajian dan literatur lainnya. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Metode analisis data dilakukan melalui proses pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa sistem penggajian pada Perusahaan Daerah Provinsi Bali Unit Perkebunan Pekutatan sudah memiliki pengendalian internal yang baik. Implementasi analisis PIECES pada sistem penggajian Perusahaan Daerah Provinsi Bali Unit Perkebunan Pekutatan menunjukkan analisis economic dan efficiency belum efektif, sedangkan analisis performance, information, control, dan service sudah diimplementasikan dengan baik.
Transparansi Dana Penanggulangan Bencana Covid-19 di Kabupaten Gianyar Ida Ayu Rysma Dewi; 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

Abstract

This study aimed at investigating the transparency of Coronavirus disaster relief fund in Gianyar district. Principles of transparency were used in this study as the variables that refers to (Andrianto, 2007) . Quantitative method was used in this study with the population of 64 villages and 6 urban villages from 7 sub-districs in Gianyar district. The samples of this study were 120 participants who were selected by using purposive sampling. Primary data was used and the data were collected by using Google Form that is measured by using Five-point Likert Scale. SPSS 20 was used in this study to analyze the multiple linear analysis. The results of this study showed that. The transparency of Coronavirus disaster relief fund in Gianyar district is not conducted optimally. This is showed by the management of village funds that have not fully implemented the principle of transparency. Therefore, the management of village funds in Gianyar only can be said as transparent.
ANALISIS RASIO KEUANGAN SEBAGAI ALAT UKUR KINERJA KEUANGAN PADA PERUSAHAAN ROKOK YANG GO PUBLIK DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Moch Irsad; Sri Sudarsi; Cahyani Nuswandari
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.v12i1.37247

Abstract

This study aims to analyze the company's financial performance in terms of liquidity, solvency, activity, and profitability ratios and to examine the effect of liquidity ratios, solvency ratios, and activity ratios on the company's profitability ratios. This research was conducted on cigarette companies that went public on the Indonesia Stock Exchange in 2016-2020. The number of cigarette companies that went public on the IDX was 4 (four) companies. The sampling technique used was purposive sampling, the number of samples during the study period was 20 samples and 16 samples metJthe criteria. Data analysis was carried out by 1) comparative analysis ofJfinancial ratios, and 2) multiple linear regression analysis assisted by the application of the SPSS program. The results of research on the financial performance of cigarette companies that went public on the IDX in 2018-2020 both in the short and long term the company has the ability to pay obligations (debt) and the company can use assets effectively and is able to achieve high profitability. The results of the study can prove that the liquidity ratio, solvency ratio, and activity ratio have a significant effect on the profitability ratio.

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