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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 PENGENDALIAN INTERNAL DALAM AKTIVITAS PEMBERIAN KREDIT DENGAN PENERAPAN KEARIFAN LOKAL “PADE GELAHANG” PADA SEKAA TUAK “ADA TUARA” DESA SEMBIRAN I Kadek Ari Mahardika; Made Aristia Prayudi
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.v12i1.37273

Abstract

The present research aimed to find out how the application of local wisdom “Pade Gelahang” as an internal control system in giving credit to SekaaTuak “Ada Tuara”. This study used qualitative research. The data used in this research were primary data and secondary data. The result of this study showed that; the internal control system in Sekaa Tuak “Ada Tuara” based on the awig-awig Sekaa Tuak along with applying local wisdom “Pade Gelahang”. The “ketekel” sanction was the application of the local wisdom “Pade Gelahang” which namely the imposition of a 50% fine of the interest for sekaa tuak members not pay credit. The application of local wisdom "Pade Gelahang” was also in the form of no collateral required in making loans. Local wisdom “Pade Gelahang” as the internal control system in the lending activity at the Sekaa Tuak “Ada Tuara” was so effective in decreasing the bad loans occurrence.
PENYUSUNAN LAPORAN KEUANGAN PADA ORGANISASI KEAGAMAAN BERDASARKAN ISAK NO 35 (Studi Kasus Masjid Agung Jami Singaraja): (Studi Kasus Masjid Agung Jami Singaraja) Ainisuh Nurfaisyah; 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.v12i1.37341

Abstract

This study aims to determine the process of preparing financial statements prepared by Agung Jami Mosque, the obstacles faced in the preparation of financial statements based on ISAK No. 35 and the process of preparing financial statements of Agung Jami Mosque based on ISAK No. 35. The design of this research was qualitative descriptive with data sources, data collection and data analysis techniques. The results of the study shows that the process of preparing the financial statements of Agung Jami Mosque is quite simple, which only includes cash income and expenditure. The obstacle faced in preparing the financial statements of Agung Jami Mosque is the lack of human resources in the field of accounting. The financial statements of Agung Jami Mosque which are prepared based on ISAK No. 35 are in the form of statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows and notes. on financial statements. The total of statement of financial is Rp 2,812,983,672, the comprehensive report shows a balance of Rp 16,143,736, the statement on changes in net assets shows a balance of Rp 2,812,983,672, the cash flow statement shows a balance of Rp 46,681,286 and notes to the financial statements.
Determinan Akuntabilitas dalam Pengelolaan Dana Desa Kadek Noviani; I Gede Putu Banu Astawa
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.v12i1.37499

Abstract

The purpose of this research is to explain the accountability that exists in the management of village funds in village administrations throughout Buleleng Regency with a population of 129 villages. The target sample is 61 villages taken through consideration of the purposive sampling technique. A quantitative approach was used in the study, with a questionnaire used as primary data and secondary data obtained through the Department of Community and Village Empowerment of Buleleng Regency. This study uses linear regression analysis with the help of SPSS 24.0 for Windows. From the tests conducted, it is known that the independent variables, namely the quality of human resources, compliance with accounting rules, and the use of village financial system applications show a positive influence on the accountability of village fund management. The results of the coefficient of determination show that 72.1% of village fund management accountability is influenced by the independent variables tested, while 27.9% is influenced by other independent variables.
MENGUNGKAP PRAKTIK AKUNTABILITAS DAN PRINSIP KEMANDIRIAN PADA PENGELOLAAN YAYASAN KAKI KITA SUKASADA BERBASIS KONSEP SOCIAL ENTREPRENEURSHIP (KEWIRAUSAHAAN SOSIAL) Made Sintya Ega Yani; Ni Wayan Yulianita 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.v12i1.37790

Abstract

This study aims to gain an understanding of 1) the practice of accountability for the management of the Kaki Kita Sukasada Foundation 2) the principle of independence in the management of the Kaki Kita Sukasada Foundation. This study uses qualitative research methods involving the management of the Kaki Kita Sukasada Foundation, employees of the foundation's business unit, donors and beneficiaries of the foundation's social programs. Data were obtained through interviews, documentation studies, and observations. Data analysis was carried out through stages of activities which included data reduction, data presentation and drawing conclusions. The results of this study indicate that: 1) in terms of the accountability dimension, the Kaki Kita Sukasada Foundation has implemented it well, but in the practice of financial management accountability is still carried out in a simple manner, the foundation's management has moral responsibility, integrity, honesty, thus creating great trust in donor 2). The principle of independence in the foundation's business unit indicates that the foundation's management wants to have independent sources of funds to fund the foundation's social activities
Mengungkap Sistem Pemberian Kredit Berbasis Religius Magis pada Koperasi Simpan Pinjam Urip Sejahtera Desa Kubutambahan Ni Komang Evi Sugiani; I Made Pradana Adiputra
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.v12i1.38017

Abstract

This study aims to find out how the implementation of a religious-based credit distribution system in the Urip Sejahtera savings and loan cooperative in Kubutambahan Village. This research uses a qualitative research approach. Collecting data in this study using the interview method, the data used are primary and secondary data in which the object of research is the savings and loan cooperative Urip Sejahtera Kubutambahan village. Data analysis uses data reduction, qualitative data presentation. The results of the study showed that the Urip Sejahtera savings and loan cooperative implemented a religious-based credit system with the credit application process added with religious ritual procedures before lending. The implications of this magical religious system are in accordance with Edrawd III's theory of policy implementation, namely communication, resources, disposition, and organizational/bureaucratic structure. This study reveals that the creative steps of KSP Urip Sejahtera with the Religious Credit System were implemented well because it applied a combination of Edward III's policy theory with the master religious system.
Pengaruh Kemampuan Personal, Program Pelatihan, Ekspektasi Kinerja dan Pemanfaatan Teknologi terhadap Efektivitas Sistem Informasi Akuntansi pada BUMDES Se-Kecamatan Kubutambahan Ni Kadek Antari Widindasari; 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.v12i1.38148

Abstract

This study aims to determine the effect of personal abilities, training programs, performance expectations and utilization of technology on the effectiveness of accounting information systems. The theory used in this research is Theory of Planned Behavior (TPB). The population in this study were all BUMDes in Kubutambahan District. The sampling method used is census method and gets a sample of 39 respondents. The data analysis technique used is multiple linear regression analysis with the help of SPSS 24.0 for Windows. The results showed that personal abilities, training programs, performance expectations and utilization of technology had a positive effect on the effectiveness of accounting information systems
Pengaruh Ekspektasi Kinerja, Ekspektasi Usaha, Faktor Sosial Budaya, Motivasi Hedonis Dan Nilai Harga Terhadap Minat Penggunaan Quick Response Code Indonesian Standard (QRIS) Luh Putu Ayu Kusuma Wardani; 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.v12i1.38188

Abstract

QRIS ialah standarisasi pembayaran melalui QR Code yang diluncurkan oleh BI supaya transaksi pembayaran menggunakan QR Code menjadi lebih praktis, cepat, serta aman. Riset ini bertujuan untuk mengetahui pengaruh dari ekspektasi kinerja, ekspektasi usaha, faktor sosial budaya, motivasi hedonis, dan nilai harga terhadap minat penggunaan Quick Response Code Indonesian Standard (QRIS) pada pengguna mobile banking dan pernah menggunakan QRIS di Kota Singaraja. Jenis riset ini ialah penelitian kuantitatif berupa data primer diperoleh melalui kuesioner. Teknik insidental sampling digunakan pada penelitian ini dengan jumlah sampel sebanyak 80 pengguna mobile banking yang pernah menggunakan QRIS di Kota Singaraja. Analisis data menggunakan regresi linear berganda. Data diolah menggunakan bantuan software SPSS versi 24. Adapun hasil dari penelitian ini yaitu ekspektasi kinerja, ekspektasi usaha, motivasi hedonis, dan nilai harga berpengaruh positif dan signifikan terhadap minat penggunaan QRIS, sedangkan faktor sosial budaya tidak berpengaruh terhadap minat penggunaan QRIS.
Pengelolaan Dana Peturunan dan Bakatan di Pura Dalem Purwa Banyuning Luh Ayu Dewi Handayani; Ni Wayan Yulianita 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.v12i1.38679

Abstract

Pura Dalem Purwa Banyuning is one of the temples in Banyuning that implements a peturunan and bakatan system in obtaining funds. The purpose of this study is to reveal the practice of managing funds peturunan and bakatan at Pura Dalem Purwa Banyuning for temple krama carried out by prajuru. The theory that underlies this research is the theory of stewardship, the concept of tri hita karana, the concept of good governance, and public sector financial management. This research uses descriptive qualitative method. The data were obtained through observation, interview, and documentation techniques. Data processing using Miles and Huberman analysis techniques. The results of this study indicate that the process of managing inheritance and talent funds is carried out in a structured manner starting from the budget planning stage, budget preparation, budget implementation, supervision, and accountability by involving krama's participation in its management, as well as reporting accountability is carried out transparently but not accompanied by physical evidence and only delivered orally
Pengaruh Good Corporate Governance, Moralitas Individu, dan Personal Culture Terhadap Pencegahan Kecurangan Pada Lembaga Perkreditan Desa (LPD) Se - Kecamatan Tejakulaa Komang Riska Pratiwi; Made Arie Wahyuni
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.v12i1.38681

Abstract

This study aims to determine the effect of good corporate governance, individual morality, and personal culture on fraud prevention in LPD Se – Tejakula District. This research is quantitative research. The sample used is as many as 95 with a sampling technique that is saturated sampling. In this study, the data used were primary data, namely a questionnaire which was measured using SPSS. The results of this study indicate that (1) good corporate governance has a positive and significant effect on fraud prevention, (2) individual morality has a positive and significant effect on fraud prevention, (3) personal culture has a positive effect on fraud prevention
Pengaruh Locus of Control, Keefektifan Pengendalian Internal, Kesesuaian Kompensasi dan Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan (FRAUD) (Studi Kasus Pada Lembaga Perkreditan Desa se-Kecamatan Buleleng): (Studi Kasus pada Lembaga Perkreditan Desa Se-Kecamatan Buleleng) Komang Nadia Saraswati; 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.v12i1.39047

Abstract

This research aimed to know the influence of the locus of control system, the effectiveness of internal control, the compensation suitability and the unethical behavior towards the fraud tendency at Village Credit Institutions in Buleleng District. The population in this study were all Village Credit Institution heads, Village Credit Institution secretaries, and Village Credit Institution treasurers, where the number of villages in Buleleng District were 21 villages with 51 Village Credit Institution heads, Village Credit Institution secretaries, and Village Credit Institution treasurers. So, the total number of samples used was 51 respondents. The method of data collection was done by distributing questionnaires and measured using a Likert Scale. Meanwhile, primary data testing was gained by testing data quality, classical assumption test, and hypothesis test through SPSS 24 software program. The study results indicated that the locus of control had a positive and significant effect on the fraud tendency at Village Credit Institutions in Buleleng District. The effectiveness of internal control had a negative and significant effect on the fraud tendency at Village Credit Institutions in Buleleng District. Then, the compensation suitability had a negative and significant effect on the fraud tendency at Village Credit Institutions in Buleleng District.

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