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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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AKUNTABILITAS GEREJA DALAM PANDANGAN ALKITABIAH DAN STEWARDSHIP THEORY DI GKPB KASIH KARUNIA SAMBANGAN Ade Riani Dorkas Kedoh; Ni Luh Gede Erni Sulindawati
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.v12i2.41559

Abstract

This study aims to determine the church's financial management and accountability at GKPB Kasih Karunia Sambangan in the biblical view and the view of stewardship theory. In this study, researcher used qualitative research. Data collection methods used are interviews, observation, and documentation studies. Data analysis in this study was carried out through several stages: data reduction, presenting data, interpreting, and concluding. The subject in this study is head of the Congregation, Management, Treasurer, and Member of GKPB Kasih Karunia Sambangan. Meanwhile, the object in this study is church financial accountability from a biblical view and stewardship theory at GKPB Kasih Karunia Sambangan. The results show that the church's financial management using a vertical accountability system or accountability to God is carried out by managing church cash honestly and with full responsibility and horizontal accountability or efforts to convey the treasurer to the congregation for the financial management that has been carried out.
Analisis Peran Aparat Pengawas Intern Pemerintah dan Aparatur Desa dalam Pengelolaan Keuangan Desa Menuju Good Village Governance: Pendekatan Konsep Karmaphala Gede Suarsana; 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.v12i2.41844

Abstract

This research aims to find out the Karmaphala concept to make APIP and Village Apparatus realize the principles of Good Village Governance related to village financial management in Lemukih village. This research uses a qualitative descriptive method. Data collection techniques by conducting observations, interviews, and documentation. (1) The village financial management planning has been operating very well even though the community was present to voice their aspirations. (2) The implementation of financial management is very good where village officials are ready to make a budget because they are afraid of the results that will be obtained from these activities. (3) Supervision of village financial management has been very well carried out by the inspectorate and the BPD of Lemukih Village where the inspectorate has carried out supervision of the village office's annual report by providing opinions that are in accordance with the circumstances and also the BPD which has supervised the village government in accountability meetings (4) Reporting and the accountability of the village government when financial management has been very good, as evidenced by the absence of cases of embezzlement and so on.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, WHISTLEBLOWING SYSTEM, DAN BYSTANDER EFFECT TERHADAP KECENDERUNGAN KECURANGAN DALAM PENGELOLAAN DANA BUMDES (Studi Empiris Pada Badan Usaha Milik Desa Di Kabupaten Klungkung): (Studi Empiris pada Badan Usaha Milik Desa di Kabupaten Klungkung) Putu Gede Suwidia Putra Adnyana; I Putu Gede Diatmika
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.v12i2.42188

Abstract

This study aims to determine the effect of human resources, the violation reporting system, and the effect of observers on fraud in the management of BUMDes funds. This type of research is quantitative research. This study uses primary data obtained by questionnaire with a population of all BUMDes recorded in the Klungkung Regency government, including 48 types of BUMDes. The sample of this research is 28 units of BUMDes. This sample was determined by purposive sampling method. The respondents of this study consisted of the chairman, secretary, treasurer and members. The independent variables used in this study are human resources, whistleblowing system, and the bystander effect. The results showed (1) human resources had a negative effect on the tendency of fraud in the management of BUMDes funds, (2) the reporting system of violations negatively affected the tendency of fraud in the management of BUMDes funds, (3) the influence of observers had a positive effect on the tendency of fraud in the management of BUMDes funds.
Pengaruh Biaya Operasional, Pinjaman Perusahaan, Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Dimasa Pandemi Covid-19 (Studi Kasus pada PT. Usada Pak Oles): (Studi Kasus pada PT. Usada Pak Oles) Putu Puspita Damayanti; Ni Luh Gede Erni Sulindawati
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.v12i2.43078

Abstract

This study aims to determine and analyze the effect of operating costs, company credit, company size, and capital structure on financial performance during the pandemic covid-19. The independent variables in this study are operational costs, company credit, comany size, and capital dtructure and the dependent variabel is financial performance. The type of data usedis secondary data in the form of scientific journals and annual report of the companies. Data collection method using the documentation method. Data analyis techniques using multiplelinear analysis techniques. The results of the study partially showed that operting expenses, corporate loans and capital structures had a positive and significant effect on financial performance, while the size of the company had a negative and significant effect on financial performance.
PENERAPAN SISTEM PENCATATAN KEUANGAN ASET BIOLOGIS BERDASARKAN SAK-EMKM PADA USAHA AYAM PETELUR (Studi Kasus Pada Ayodhya Farm Di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali): (Studi Kasus pada Ayodhya Farm di Desa Sukawana, Kecamatan Kintamani, Kabupaten Bangli, Bali) I Komang Sujana; 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.v12i2.43585

Abstract

This study aims to determine the application of the biological asset financial recording system based on SAK-EMKM in the laying hen’s business. This research was conducted at the " Ayodhya Farm " laying hens farm, Sukawana Village, Kintamani District, Bangli Regency, Bali. This study used qualitative research methods. The first data collection in this study was conducted through interviews with laying hens’ business owners and employees, the second was observation, and the last was documentation. The data analysis technique used in this research is data reduction, data display, and data verification. The results of this study are the first in terms of the recognition of biological assets and agricultural products produced, including having complied with the cues of making financial statements in accordance with PSAK 69 on Agriculture, the second in terms of measuring biological assets and agricultural products that have not been fully carried out, the third in terms of measurement of biological assets and agricultural products. In terms of presentation and disclosure, this business still uses simple reports. However, it is hoped that later it will be able to report in accordance with PSAK 69 and SAK-EMKM.
Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terkena Dampak Covid-19 Di Desa Sambangan Kecamatan Sukasada Kabupaten Buleleng Made Ngurah Duwipantara; Anantawikrama Tungga Atmadja
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.v12i2.43705

Abstract

The purpose of this study was to find out how the implementation of direct cash assistance was and how effective the direct cash assistance from village funds was for the poor affected by COVID-19 in Sambangan Village, Sukasada District, Buleleng Regency. Methods This research uses a qualitative approach with the type of descriptive research. The data analysis used is a qualitative descriptive method by analyzing data based on existing theories by examining and examining in depth and then analyzing it to draw conclusions. This research was conducted in Sambangan Village, Sukasada District, Buleleng Regency. The population of this study is the implementer in this case the village head and treasurer as well as the recipient community and those who do not receive the Village Fund Direct Cash Assistance in Sambangan Village, Sukasada District, Buleleng Regency. The data of this research were collected by interview method, observation method, and documentation study method. The results of this study stated that from the aspect of timeliness, the officers had carried it out on time so that the distribution of BLT funds from the I to Stage IV villages had been going well. In terms of accuracy in making choices, the village government has worked in accordance with applicable regulations. In terms of targeting accuracy, it is right on target.
Pengaruh Implementasi Good Governance, Pengendalian Internal, Moral Individu Terhadap Kecurangan (Fraud) Akuntansi Pada Badan Usaha Milik Desa (BUMDES) Se- Kecamatan Banjar Ni Kadek Sri Utami Dewi; 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.v12i2.44463

Abstract

This review plans to acquire tried illustrative discoveries about the impact of: 1) great administration on misrepresentation bookkeeping, (2) interior control on extortion bookkeeping, and (3) individual profound quality on extortion bookkeeping at BUMDES Kecamatan Banjar. The examination configuration utilized is a causal quantitative. The subject of this study were every one of the representatives in BUMDES Kecamatan Banjar, and the articles were: great administration, inward control, individual profound quality, and extortion bookkeeping. Complete populace of this exploration are 105 representatives who all join became perception unit, along these lines this examination including populace research. Information were gathered by utilizing a perception and meets, and broke down by way investigation. The aftereffects of this study are as per the following: (1) great administration have a positive and huge impact on extortion bookkeeping, (2) interior control has a positive and critical impact on misrepresentation bookkeeping, and (3) individual profound quality has a positive and huge impact on extortion bookkeeping at BUMDES Se-Kecamatan Banjar.
PENGELOLAAN DAN PERPUTARAN MODAL KERJA PADA UMKM DI UD. WIDYASIH KECAMATAN KUBUTAMBAHAN, KABUPATEN BULELENG Komang Satya Indriyani Graha; Gst. Ayu ketut Rencana Sari 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.v12i2.44650

Abstract

This study aims to examine about working capital management is based on the" towns" system at UD. Widyasih which is located in Kubutambahan Village, Kubutambahan District, Buleleng Regency. This research was conducted using qualitative methods with primary and secondary data sources. Data obtained from observations, interviews, literature study and documentation. The data analysis techniques used are: 1) data reduction, 2) data presentation, 3) drawing conclusions.The results of this study show that: 1) At UD. Widyasih, which uses more external funds, when presented, internal capital reaches 40% and external capital reaches 60%, which relates to Packing Order Theory, in which this theory uses two sources of internal and external funding. .to help expedite the company's operational system 2) capital structure that includes several criteria, namely asset structure, Growth Opportunity, company size, profitability, and business risk that can affect the sustainability of a company's operations. 3) The application of the cash payment system is carried out to reach customers by providing a predetermined payment period.
PENGARUH LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KECAMATAN GEROKGAK PADA MASA PANDEMI COVID-19 Putu Agus Arta Setiawan; I Nengah Suarmanayasa
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.v12i2.44783

Abstract

This research aims to examine the influence of Financial Literacy and Financial Attitudes on Financial Management. This study is a causal quantitative study. The subject of this study is UMKM in Gerokgak Subdistrict. While the objects in this study are financial literacy, financial attitudes, and financial management. Sampling technique using simple random sampling technique, as well as determining the number of samples using the formula slovin, so that the required sample as many as 166 respondents. The data was collected with questionnaires, as well as analyzed with multiple linear regression analysis techniques. The results of this study showed that (1) financial literacy and financial attitudes had a significant effect on financial management, (2) financial literacy had a positive and significant effect on financial management, and (3) financial attitudes had a positive and significant effect on financial management in UMKM in Gerokgak Subdistrict.
Analisis Sistem Pengendalian Intern Pengeluran Kas pada CV. Manik Arsa Arif Rahman Hakim; I Gusti Ayu Purnamawati
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.v12i2.45082

Abstract

This study aims to determine the implementation of the internal control system for cash disbursements and to find out the results of the evaluation of the internal control system for cash disbursements at CV. Arsa bead. This research is classified as a qualitative research research. This type of research is used to obtain information on the phenomena that occur in CV. Arsa bead. Based on the results of this study, it is found that if the elements of the control environment in CV. Manik Arsa is sufficient, the element of risk assessment in CV. Arsa beads are inadequate. This is due to the evidence of cash disbursements, which can be changed at the expense of the road money that has been inputted. If the information system does not have control, the numbers or names in the application can be changed easily or the related invoices can be destroyed, then cash theft can easily occur.

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