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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 INCOME DAN FINANCIAL KNOWLEDGE SERTA LOCUS OF CONTROL TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Luh Intan Rini Andriyani; Wayan Cipta
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.v12i2.45094

Abstract

This study aims to take the results of findings that have been through the test process related to the influence both partially and simultaneously of income, financial knowledge, and locus of control on financial management behavior. The type of research that is raised quantitatively. Private employees in sangsit village were the subject of the study, while income, financial knowledge, and locus of control of financial management behavior were the objects. Before being analyzed using multiple linear regression analysis, data collection is done first utilizing the spread with questionnaires. It's quantitatively causal. So that the results of the test process that (1) financial management behavior is positively influenced significantly by income, financial knowledge, and locus of control of financial management behavior. (2) Financial management behavior is positively affected by income. (3) Financial management behavior is not significantly affected by financial knowledge. (4) Financial management behavior is positively affected significantly by the locus of control.
PERANAN TAX AVOIDANCE, INVESTMENT OPPORTUNITY SET, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020): (Studi Kasus pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Periode 2019-2020) Enny Prayogo; Rini Handayani; Jeanifer Cornelia Clara
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.v12i2.45469

Abstract

The purpose of the study is to analyze the impact of tax avoidance, investment opportunities set, and asset management on the value of the company. The study population used stocks registered in the LQ45 index in 2019 and 2020. The samples in this research consisted of 30 companies whose sampling techniques used purposive sampling. Hypothesis tests use multiple regression analysis by running F-tests and T-tests. The results of this study conclude that there is a simultaneous influence of tax avoidance, investment opportunity set and asset management on the value of the company by 80.8%. Partly, tax avoidance variables have no effect on the value of the company, while investment opportunity set variables and asset management affect the value of the company.
PERBANDINGAN KINERJA PT SEMEN INDONESIA TBK DAN PT SEMEN BATURAJA TBK DENGAN METODE COMMON SIZE Elga Rani Pangestu; Hari Sulistiyo
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.v12i2.46535

Abstract

Companies need financial reports to assess the performance of their company's performance. The performance is assessed from the results of the financial position that occurred in a certain period. In this research, PT Semen Baturaja Tbk. and PT Semen Indonesia Tbk. become the object of research by using descriptive quantitative models through the common size method in the financial statements of each company. The results of the assessment showed a significant increase in the finances of PT Semen Baturaja Tbk. so that the company's performance is said to be good. Meanwhile, PT Semen Indonesia Tbk. even show the opposite result. The financial position of PT Semen Indonesia Tbk experienced a shock to reduce the percentage of the company's profit in 2021 due to an increase in the cost of goods sold, one of which was. In this condition, it also resulted in a decrease in the company's performance and their finances. If this continues, especially during this pandemic and economic recovery, it will further worsen the company's situation. In addition, there is an increase in coal prices which will further affect production costs.
Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecenderungan Kecurangan Akuntansi dengan Audit Internal sebagai Variabel Pemoderasi di LPD Se-Kabupaten Karangasem I Kadek Agus Aditya Kusuma; Ni Luh Putu Mita Miati; A.A. Putu Mirah Purnama Sari; I Gde Agung Wira Pertama
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.v12i1.46888

Abstract

Of the number of LPDs in Bali, there are still LPDs with unhealthy information, even prohibited based on this the object of this study is the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud with internal audits as a moderating variable. Research is done by empirical studies. This study was conducted at the Village Credit Institute (LPD) sampling technique through the slovin formula, amounting to 65 samples and data collection with questionnaires. Data analysis techniques use the partial last square model with the help of smart PLS 3.0 applications. The test results explained that the effectiveness of internal control and compensation suitability had a negative effect on the tendency of accounting fraud while internal audits were not able to moderate the influence of the effectiveness of internal control and the suitability of compensation to the tendency of accounting fraud.
Fraud Dalam Pengelolaan Keuangan Desa Adat (Studi Kasus Pada Desa Adat Jimbaran Kabupaten Badung) I Made Anjol Wiguna; Atmadja, Anantawikrama Tungga; Yuniarta, Gede Adi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49490

Abstract

This study aims to find out the background of why fraud occurs, know the process of fraud, and the implications of fraud in the financial management of indigenous villages. This research is qualitative research using primary data sourced from interviews, observations, and document studies. The results of this study show that fraud in the financial management of jimbaran traditional villages occurs because it is backgrounded by the lack of critical attitude towards traditional village prajuru, as well as the intentions of traditional village prajuru using positions. The existence of fraud is caused by weak village padruwen rules and governance, the influence of ewuh pakewuh culture, rationalization attitudes, and cultural capital factors. The process of fraud in the financial management of the Jimbaran Traditional Village is caused by opportunities and opportunities. The short-term implication that can be caused by fraud from the perpetrator's side is the mental pressure felt by the fraud perpetrators because they have to perform a bendu piduka ceremony in front of the krama. The long-term implication arising from fraud is the level of trust in indigenous villages in later periods. This research can be used as a reference for customary villages when supervising the performance of customary village prajuru, and can be used as a reference by customary village prajuru to prevent fraud in the financial management of customary villages
Analisis Kinerja Keuangan Pada Unit Usaha Simpan Pinjam BUM Desa Arta Dharma Duta Menanga Periode 2019-2021 Vidyaningsih, Pande Nyoman Trisna; Adiputra, I Made Pradana
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49883

Abstract

This study aimed to find out how the mechanism for evaluating the financial performance of BUM Desa and how the financial performance of savings and loan business units during the 2019-2021 period. The research method used was a qualitative research method using primary and secondary data. Data analysis was carried out by data reduction, data presentation, and drawing conclusions. To obtain accurate and reliable data, a data validity test would be conducted. The results of this study indicated that the financial performance assessment of BUM Desa had been generally carried out for all business units by supervisors by analyzing consolidated reports to be reported at the Village Deliberation. This study also showed that the results of the assessment of the financial performance of the savings and loan business unit in terms of liquidity (LDR), capital (CAR), operating efficiency (BOPO), and profitability (ROA) were in the healthy category because the results of the calculation of financial ratios obtained a good presentation according to the established measurement standards
ANALISIS EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI APLIKASI E-BENGKEL TERINTEGRASI PADA BENGKEL WIRTA MOTOR Luh Putu Armalia Ekayanti; I Gede Putu Banu Astawa
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49922

Abstract

This study aims to examine the effectiveness of the application of the Integrated E-Bengkel Application Accounting Information System at the Wirta Motor Workshop. This study was designed using a descriptive qualitative method. Data were collected through a process of observation and interviews with 3 sources. The validity of the data is supported by the source triangulation technique. The results of the study show that: (1) The Integrated E-Bengkel Application Accounting Information System has been running effectively, seen from several components or features that are directly connected, and has worked well with the business processes at the Wirta Motor Workshop. (2) The results of the success achieved include the quality of the integrated system, the suitability of electronic and physical documents, the quality of the information produced is relevant and accurate, the service quality of application providers with data security is guaranteed, ease of use, the readiness of adequate resources and satisfaction user. (3) Constraints from the implementation, namely the information generated is sometimes not on time due to the website experiencing downtime.
Mengungkap Penerapan Sanksi Pelayanan Adat Serta Implementasi Prinsip 5c Sebagai Sistem Pengendalian Internal Dalam Upaya Pencegahan Kredit Macet di LPD Desa Munduk Bestala Yanti, Putu Ida; Sinarwati, Ni Kadek
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.49973

Abstract

This study aims to find out how the credit distribution system at the LPD Desa Munduk Bestala, the internal control system with the application of the 5C principle and the customary service sanctions as an internal control system at the LPD Desa Munduk Bestala, as well as the implications of the application of the 5C principle and the customary service sanctions at the LPD Desa Munduk Bestala. This study uses qualitative methods with descriptive data analysis. Data was collected by observation, interviews and documentation. The results of this study indicate that; 1) The credit system applied by the LPD Desa Munduk Bestala, namely credit is only given to customers from Munduk Bestala village who have a family card and are married with a loan amount of IDR 3,000,000 to IDR 15,000,000,-; 2) LPD assesses the customer according to the 5C principle, if there is a customer who has bad credit then the customary service sanctions are applied to the customer, namely that a certificate of free administration will not be issued by the customary leader and Jero Mangku will not visit the customer when there is a religious ceremony such as death and marriage. 3) The implication is that the implementation of the customary service sanctions and the implementation of the 5C Principles on the internal control system as an effort to prevent bad loans at LPD Desa Munduk Bestala can reduce the occurrence of bad loans.
Pengelolaan Keuangan Berlandaskan Prinsip Menyama Braya Pada Kelompok Air Griya Kayu Mas Di Banjar Dinas Congkang, Desa Tigawasa, Kecamatan Banjar, Kabupaten Buleleng Deviana, I Dewa Ayu Ade; Dewi, Ni Wayan Yulianita
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50034

Abstract

The purpose of this research is : 1) the background of financial management based on the principle of menyama braya, 2) financial management based on the principle of menyama braya, 3) the impact of financial management based on the principle of menyama braya at Air Griya Kayu Mas Group.The data was obtained through conducted with administrators, members of the group, and kelian banjar, the second is observations during routine meetings to observe the financial management process, and the last study documentation by analyzing documents in the form of financial records. The data is processed using the Miles and Humbermen model. The results of this study indicated that : 1) The reason behind the application of the principle of menyama braya is that the principle of menyama braya has become a hereditary culture and is used as the basis for carrying out the social life of the community. 2) The financial management of the Air Griya Kayu Mas Group includes planning, implementation, recording, and reporting and accountability based on the principle of menyama braya. 3) Application of the principle of menyama braya in financial management Air Griya Kayu Mas Group provides four impacts, namely encouraging the establishment of togetherness help members economies, reduce conflict and maintain harmony, and increase trust.
Mengungkap Efektivitas Inovasi Layanan Samsat Terhadap Kepatuhan Wajib Pajak: (Studi Kasus di Kantor Bersama Samsat Badung) I Komang Triana Utama Yasa; Nyoman Ayu Wulan Trisna Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 3 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i3.50036

Abstract

This study aims to determine 1) The form of application of Gelis services in Badung Regency, 2) Motor vehicle taxpayers' responses to Gelis services in Badung Regency, 3) The effectiveness of Gelis services to motor vehicle taxpayer compliance in Badung Regency.The approach used in this study is qualitative. The data collection methods carried out in this study were observation, interviews and documentation studies. Meanwhile, the data analysis techniques used in this study include data reduction, data presentation, and data inference. The results showed 1) The form of implementing this service is by using the SOP that has been set at the Samsat Badung Joint Office. 2) Taxpayer responses to such services are relatively positive in terms of service quality and promotion to improve taxpayer compliance, but there are obstacles in the aspect of clarity of instructions. 3) Gelis service innovation is very effective in increasing motor vehicle tax revenue in Badung Regency. This can be seen from the effectiveness ratio value which shows the figure of 119%, which has exceeded the effective criteria (90-100%). The increase in motor vehicle tax revenue in Badung Regency after the implementation of the Drive Thru system shows that this innovation is able to increase the compliance of motor vehicle taxpayers in Badung Regency.

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