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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.
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Articles 738 Documents
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Determinasi Pemberian Kredit terhadap Kualitas Kredit di PT Pegadaian (PERSERO) Cabang Singaraja Kadek Yoga Ari Putra; 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.v12i1.39133

Abstract

The purpose of this study was to determine the effect of the control environment, risk assessment, control activities, information and communication, monitoring, on bad loans at PT. Pegadaian (PERSERO) Singaraja Branch. This study uses a quantitative research design using a data collection instrument in the form of a questionnaire. The population that is the object of research is all employees of PT Pegadaian (Persero) Singaraja Branch which includes nine pawnshops and one pawnshop branch office. Determination of the sample using purposive sampling method with respondents' criteria, namely the head of the branch or head of the unit, credit analyst, and collateral estimator. So that the number of respondents obtained is 32 employees and 4 employees who do not meet the criteria because they are outside of the three predetermined criteria. Data analysis in this study used quantitative methods using SPSS version 16. The results showed that the variables of the control environment, risk assessment, control activities, information and communication, and monitoring had a negative and significant effect on bad loans.
Pengaruh Elemen Fraud Hexagon terhadap Kecurangan Akuntansi Pada Badan Usaha Milik Desa di Kabupaten Buleleng I Made Gede Diana Putra; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39252

Abstract

This study aims to determine the effect of the fraud hexagon element on accounting fraud at BUMDes in Buleleng Regency. This type of research is quantitative research. The population used is 124 BUMDes employees consisting of the chairman, secretary and treasurer. The sampling technique in this study used purposive sampling method using a sample of 72 BUMDes employees. Data were obtained from distributing questionnaires to respondents which were then measured using a Likert scale. Analysis of the data used in this study using descriptive statistical analysis, data quality test, classical assumption test and multiple linear analysis using SPSS 24. The results of this study state (1) pressure (compensation suitability) has a negative and significant effect on accounting fraud, (2 ) capability (competence) has a negative and significant effect on accounting fraud, (3) the opportunity for the internal control system to have a negative and significant effect on accounting fraud, (4) rationalization (individual morality) has no effect on accounting fraud, (5) ego (leadership style) has a negative and significant effect on accounting fraud and (6) collusion (unethical behavior) has a positive and significant effect on accounting fraud.have met the criteria.
ANALISIS SISTEM PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS KEDUKAAN PADA ORGANISASI NON PROFIT (STUDI KASUS PADA GEREJA BETHEL INJIL SEPENUH ”BUKIT DOA” SINGARAJA): (Studi Kasus pada Gereja Bethel Injil Sepenuh ”Bukit Doa” Singaraja) Titus Silvi Sadewi; Made Pradana Adiputra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to know the internal control system of grief cash receipts and expenditure on Gereja Bethel Injil Sepenuh “Bukit Doa” Singaraja. This research using qualitative as the type of research with study case approach. Interviews, observation and documentation study are the method of collecting data. The interview was conducted with the Pastor, Treasurer of grief, Grief Coordinator, Grief Vice Coordinator and one of the congregations. The observation conducted by doing direct observe on the grief cash receipts and expenditure system. Documentation Study conducted on GBIS “Bukit Doa” Singaraja profile, grief financial statement, grief fee note.  The data analysis technique used is qualitative analysis technique using Miles and Huberman model. This research revealed that the internal control system of grief cash receipts and expenditure of Gereja Bethel Injil Sepenuh “Bukit Doa” Singaraja has not fully met the criteria of risk assessment; control activities; information; communication components, while on the environment control and monitoring component have met the criteria.
Pengaruh Kesesuaian Kompensasi, Pengendalian Internal, dan Good Corporate Governance Terhadap Pencegahan Kecurangan pada Koperasi (Studi Kasus Koperasi se-Kecamatan Buleleng): (Studi Kasus pada Koperasi Se-Kecamatan Buleleng) Putu Indah Sonia Dewi; I Made Pradana Adiputra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39550

Abstract

This study aimed to determine the influence of compensation suitability, internal control, and good corporate governance on the prevention of fraud in the case study of Cooperatives in Kecamatan Buleleng. This type of research is quantitative research. The population of this study were all active cooperatives in Kecamatan Buleleng, amounting to 134 cooperatives. The sample of this study was determined using the criteria and obtained a sample of 27 cooperatives. Then the data was processed using multiple linear regression analysis. The results of this study have portrayed: (1) The suitability of compensation positively affects on preventing fraud in Cooperatives in Kecamatan Buleleng, (2) Internal control positively affects on preventing fraud in Cooperatives in Kecamatan Buleleng, and (3) Good Corporate Governance positively affects on preventing fraud in Cooperatives in Kecamatan Buleleng.
Pengaruh Arrogance, Competence, Opportunity, Pressure dan Rationalization Terhadap Tindakan Kecurangan Pengelolaan Keuangan Badan Usaha Milik Desa (BUMDES) di Kecamatan Gerokgak I Komang Widiantara; I Gede Putu Banu Astawa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39753

Abstract

This research aimed to obtain empirical evidence of the effect of arrogance, competence, opportunity, pressure and rationalization on fraudulent financial management at BUMDes in Gerokgak District. This study was a quantitative causality study using primary data obtained from questionnaires and measured using a likert scale. The population of this research were all BUMDes in Gerokgak District as many as 12 BUMDes. The sampling technique used purposive sampling technique and the amount of research samples obtained was 11 BUMDes with 44 respondents. The data analysis technique used multiple linear regression analysis. The results of this study indicate that partially arrogance, competence, opportunity, pressure and rationalization had a positive effect on fraudulent financial management at BUMDes in Gerokgak District.
Mengungkap Akuntabilitas Pengelolaan Dana Punia Pada Pura Dang Kahyangan Jati, Kabupaten Jembrana, Bali Putu Mitha Aryasita; I Gede Agus Pertama Yudantara
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.39921

Abstract

This study aimed to determine how to manage accountability of punia funds at Pura Dang Kahyangan Jati, Jembrana Regency, Bali. This research used qualitative method with descriptive research type. Sources of data used are primary and secondary data. Primary data were obtained from the results of interviews with temple administrators, stakeholders, and the community who own the Dang Kahyangan Jati Temple. Secondary data obtained from financial reports and other literature. Methods of data collection is done through observation, interviews, and documentation. The data analysis method is carried out through the process of data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicated that the report on the recapitulation of income and expenditure of Pura Dang Kahyangan Jati which aims to provided information related to income and expenses that occur during a period as well as a form of accountability for the poor community. In addition, the recapitulation report will also be submitted at the pempon meeting attended by the temple management, representatives from the four pengempon villages and the priests of the Dang Kahyangan Jati Temple.
Mengungkap Sistem Pengelolaan Keuangan Pada Subak Multikultur Gede Pradnyanta Wibawa; I Gede Putu Banu Astawa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.40082

Abstract

The purpose of this research reveals how the Financial Management System Subak Multicultural in Subak Pancoran, Panji Anom Village. This research was conducted using a qualitative approach that encourages understanding of the substance of an unknown phenomenon, with data collection techniques, namely observation, interviews, literature study and document analysis. Furthermore, this data was processed by 3 (three) data analysis techniques: data reduction, data presentation, and conclusion drawing. The results showed that Subak Pancoran was guided by the correct systematics in financial management, starting from planning, use, recording, to accountability. All of these indicators as a whole have been met with HR (human resources) managers who are very honest and responsible. However, there are obstacles in its management, namely ambiguity and grants that prohibit use for one sector of subak krama activities. Therefore, all parties struggle to find solutions so that there will be no element of social inequality that will cause division or weaken integration values in Subak Pancoran.
PENGARUH PENEGAKAN HUKUM, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN ASIMETRI INFORMASI TERHADAP ACCOUNTING FRAUD (Studi Kasus pada LPD Se-Kecamatan Buleleng): (Studi Kasus pada LPD Se-Kecamatan Buleleng) Kadek Yudi Wiguna; Sunitha Devi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.40224

Abstract

Anonim. 2018. “Latihan Panureksa Ditutup, Harap Badan Pengawas Kerja Maksimal”. Dalam https://www.balipuspanews.com/latihan-panureksa- ditutup-harap-badan-pengawas-kerja-maksimal.html. Diakses pada 27 Mei 2021. Aranta, Petra Zulia. 2013. Pengaruh Moralitas Aparat dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris Pemerintah Kota Sawahlunto). Skripsi. Fakultas Ekonomi, Universitas Negeri Padang. Association of Certified Fraud Examiners. 2004. Report to The Nation on Occupational Fraud and Abuse. ACFE BaliTribune. 2021. “Dugaan Penyimpangan di LPD Anturan, Jaksa Dalami Peran Pengurus”. Dalam https://balitribune.co.id/content/dugaan-penyimpangan-di-lpd-anturan-jaksa-dalami-peran-pengurus. Diakses pada 23 Juni 2021. Bartenputra, Adrian. 2016. “Pengaruh Kesesuaian Kompensasi, Ketaatan Akuntansi dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada SKPD Kota Bukittinggi)”. Fakultas Ekonomi, Universitas Negeri Padang. Chandra, Devia Prapnalia. 2015. Determinan Terjadinya Kecenderungan Kecurangan Akuntansi (Fraud) pada Dinas Pemerintah Kabupaten Grobogan. Skripsi. Fakultas Ekonomi, Universitas Negeri Semarang. Deny, Septian. 2019. “Tingkat Kecurangan Sektor Keuangan Indonesia Duduki Peringkat            2          di         ASEAN”. Dalam https://www.liputan6.com/bisnis/read/4083650/tingkat-kecurangan-sektor- keuangan-indonesia-duduki-peringkat-2-di-asean. Diakses pada 08 Januari 2020. Fera. 2018. Pengaruh Efektivitas Pengendalian Internal, Moralitas Individu, Kesesuaian Kompensasi dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi (Studi Empiris pada Karyawan Divisi Keuangan dan Garment PT dan Liris Kabupaten Sukoharjo). Skripsi. Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta. Giarini. 2018. Pengaruh Efektivitas Pengendalian Internal,  Kesesuaian Kompensasi, Dan Asimetri Informasi  Terhadap Kecenderungan Kecurangan  Akuntansi: Studi Empiris Pada Universitas  Muhammadiyah Surakarta. Skripsi. Universitas Muhammadiyah Surakarta Marsini, dkk. 2019. “Pengaruh Moralitas Individu, Internal Control System, dan Penegakan Hukum Terhadap Kecenderungan Fraud dalam Pengelolaan Keuangan Badan Usaha Milik Daerah (BUMD) di Kabupaten Buleleng”. Jurnal Akuntansi Profesi 1: Vol. 10, No. 2. Mayuni. 2019. Pengaruh Keefektifan Pengendalian Internal, Proteksi Awig- Awig Desa Adat Dan Asumsi Asimetri Informasi Terhadap Kecenderungan Kecurangan (Fraud) Pada LPD Di Kabupaten Gianyar. Skripsi. Universitas Pendidikan Ganesha. Mayuni. 2019. Pengaruh Keefektifan Pengendalian Internal, Proteksi Awig-Awig Desa Adat dan Asumsi Asimetri Informasi Terhadap Kecenderungan Kecurangan (Fraud) pada LPD di Kabupaten Gianyar. Skripsi. Fakultas Ekonomi, Universitas Pendidikan Ganesha. Novitasari. 2019. Pengendalian Internal, Moralitas, Integritas, Audit Internal dan Kecenderungan Akuntansi. Skripsi. Fakultas Ekonomi, Institut Agama Islam Negeri Surakarta. Rizky, M., & Fitri, F. A. 2017. Pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi, penegakan hukum, dan perilaku tidak etis terhadap kecurangan akuntansi. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(2), 10-20. Sugiyono. 2018. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Bandung. Alfabeta. Suryantari, E.NP, dkk. 2019. Pengaruh Tekanan, Kesempatan, Rasionalisasi (Triangle) Dan Efektivitas Penerapan Pengendalian Internal Terhadap Tindak Kecurangan (Fraud) (Studi Pada LPD Se-Kecamatan Negara). Jurnal Ilmiah Mahasiswa Akuntansi, Vol : 10 No: 1 Tahun 2019. Utama, IGPOS, dkk. 2018. Analisis Faktor - Faktor Dalam Perspektif Fraud Triangle Sebagai Prediktor Fraudulent Financial Reporting. E-Jurnal Ekonomi dan Bisnis Universitas Udayana 7.1 (2018): 251-27
ANALISIS PENENTUAN HARGA POKOK PRODUKSI PADA KAIN TENUN SONGKET KHAS DESA BERATAN SAMAYAJI SEBAGAI ACUAN DALAM PENENTUAN HARGA JUAL (STUDI PADA PENGRAJIN KAIN TENUN DI DESA BERATAN SAMAYAJI): (Studi pada Pengrajin Kain Tenun di Desa Beratan Samayaji) Made Saka Arya Wedanta; Putu Eka Dianita Marvilianti Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.40338

Abstract

This study aims to analyze how the company calculates the cost of production as a reference in determining the selling price of songket woven fabrics on songket woven fabric craftsmen in Beratan Samayaji Village. This research was carried out in the Poetri Collection business, a business selling songket woven fabrics located in Beratan Samayaji Village, Buleleng District, Buleleng Regency. The type of data analysis used is qualitative dataThe results obtained regarding the calculation of the cost of production of songket woven fabrics are: (1) based on the calculation of craftsman A, it is worth Rp. 3,125,000/product, (2) based on the calculation of craftsman B, the value is Rp. 3,095,000/product, (3) based on the calculation using the full costing method, the cost of production for craftsman A is Rp. 3,225,000, (4) based on the calculation using the full costing method, the cost of production for craftsman B is Rp. 3,215,000/product. As for the selling price of cloth products, the calculation of accounting rules (mark up) is: (1) the selling price of craftsman A's cloth is Rp. 3,665,800/product, (2) the selling price of cloth to craftsman B is Rp. 3,641,000/product, (3) the selling price of cloth according to UD Poetri Collection is Rp. 4.460.00/product.
INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING Eri Kusnanto; Ngadi Permana; Grace Yulianti
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.v12i1.40493

Abstract

This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness

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