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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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PROSEDUR PENILAIAN KOPERASI BERPRESTASI PADA KOPERASI SE-KABUPATEN BULELENG PERIODE TAHUN BUKU 2020 BEDASARKAN HASIL LAPORAN RAPAT ANGGOTA TAHUNAN (RAT) Dwipa, Kadek Angga; Sulindawati, Ni Luh Gede Erni
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.v12i3.50421

Abstract

This study aims to find out how the procedure for the Assessment of Cooperative Achievements in Cooperatives throughout Buleleng Regency for the 2021 Financial Year Period is based on the results of the Annual Member Meeting Report (RAT). The subject of this study is the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises, Buleleng Regency. The object of this study is the Cooperative Assessment based on the results of the Annual Member Meeting Report. The data collection method applied consists of three types, namely the Observation method, the Interview method, and the Documentation method. The data analysis used in this study is qualitative descriptive analysis with data sources namely primary data and secondary data. The results of the study found that the procedure for evaluating outstanding cooperatives for the 2021 financial year period carried out by the Office of Trade, Industry and Cooperatives, Small and Medium Enterprises of Buleleng Regency was carried out properly and objectively. Each cooperative that is still active has collected a report book from the results of the Cooperative Annual Membership Meeting to the cooperative field section to input the data to find out how much the cooperative has achieved with certain aspects and requirements, namely: must deposit a report book from the results of the annual RAT related to the field of cooperatives and cooperatives must have passed the RAT.
Prosedur Penyelesaian Kredit Bermasalah Pada Koperasi Karya Bersama Sejahtera Suartama, I Kadek Rully Adi; 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.v12i3.50422

Abstract

This study will focus on how the procedure for resolving non-performing loans at the Cooperative Work Together Prosperous in 2018-2020. This research was carried out at the Cooperative Work Together Prosperous by using feasible methods including the Qualitative Descriptive Analysis method which has primary and secondary data sources through interviews and documentation. From this study, the results were obtained that the procedure for settling non-performing loans at the Cooperative Work Together Prosperous has been carried out properly and is in line with the procedures for settling non-performing loans in general. The process of settling non-performing loans at the Cooperative Work Together Prosperous is able to minimize the risk of sustainable non-performing loans. The procedure for settling non-performing loans at the Joint Works Cooperative includes: restructuring and confiscation of guarantees
Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Desa Bondalem Tahun Buku 2021 Sudarsana, Kadek Agus; 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.v12i3.50423

Abstract

This study describes the health level of KSP which is located in Bondalem Village for Financial Year 2021. The health level of a cooperative is the state of a cooperative seen from various aspects used by cooperatives in running their business in one period. \The data collection methods used are three methods including the observation method, the interview method, and the documentation method. Sources of data and types of data used are primary data and secondary data. The results of the research that the authors have obtained show the level of health of KSP in the three cooperatives in Bondalem Village for the fiscal year 2021. KSP Cipta Mulia and KSP Usaha Beraya Bopeas each received the predicate quite healthy, because the value obtained lies in the range of 66.00≤x <80.00. KSP Cipta Mulia got a final score of 68.60 and KSP Usaha Beraya Bopeas got a score of 79.85. Meanwhile, the health level of the Sapta Sedana Murti Savings and Loans Cooperative is classified as Under Supervision because the final score obtained is in the range of scores of 51.00 < x < 66.00. KSP Sapta Sedana Murti got a score of 53.65. Meanwhile, if the average score obtained from the three savings and loan cooperatives located in Bondalem Village obtained a score of 67.36 which is classified as quite healthy.
Analisis Prosedur dan Kebijakan Pemberian Kredit Pada Koperasi CU Darma Harta Mumbul I Kadek Semadi; Purnamawati, I Gusti Ayu
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.v12i3.50431

Abstract

This study aims to describe the procedures and policies for granting credit to the Darma Harta Mumbul CU cooperative. This type of research is descriptive qualitative. The data were collected by using interview, observation, and documentation methods, then the data that had been obtained were analyzed by descriptive analysis. The results of the research that have been carried out show that the procedures for granting credit at the CU Darma Harta cooperative are in line with the procedures for granting credit in general. Likewise, the credit policy applied to the CU Darma Harta cooperative has also been in line with the general lending policy. Procedures and policies for granting credit to CU Darma Harta cooperatives are able to minimize credit risk that may arise during the credit process. In addition, the procedures and policies for granting credit to the CU Darma Harta cooperative are also not difficult for members and also do not harm the cooperative.
ANALISIS EFEKTIVITAS REALISASI RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BULELENG Wibawa, I Kadek Surya Wibawa; Werastuti, Desak Nyoman Sri
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.v12i3.50432

Abstract

The purpose of the study conducted was to measure the effectiveness of the realization of the levy and the contribution to PAD and find out the factors that resulted in the non-achievement of the regional levy target and how to overcome obstacles that resulted in the non-achievement of the regional levy target. The research method used is qualitative descriptive analysis. The analysis carried out shows that the effectiveness of the Regional Levy of Buleleng Regency in 2017 - 2021 has not been maximized because its effectiveness is still below 100%. In addition, his contribution to PAD is sorely lacking. The factors that result in the non-achievement of the regional levy target are inadequate facilities, lack of inadequate human resources services, and lack of socialization, economic factors and low public awareness. Ways to overcome these obstacles are to budget funds to improve or improve facilities, improve services, provide training, and maximize socialization and increase awareness of the importance of regional levies.
Analisis Sistem dan Prosedur Pemberian Kredit pada LPD Desa Pakraman Keramas Yasa, Ni Made Uliasari; 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.v12i3.50433

Abstract

The purpose of this research is to find out how the system and procedure for granting credit at the LPD of Pakraman Keramas Village. The data used in this research is qualitative data which is supported by credit forms, credit analysis, main tasks and organizational structure. The subject of this research is the LPD of Pakraman Keramas Village and the object is the system and procedure for granting credit at the LPD of Pakraman Keramas Village. Data collection techniques are observation, interviews, documentation. The data and the data obtained will be analyzed using qualitative descriptive analysis. The results of this research become to the system and procedures for providing credit are adequate and good. In the process of granting credit to the LPD of Pakraman Keramas Village, it will involve several parts, namely the credit department, village administrators, head of the LPD, Cashier Section and General/Administrative Section. The debtor submits an application for credit, the credit department will examine the guarantee, the credit application and the head of the LPD will provide credit decisions. And for the cashier who will make receipts and will carry out credit realization, and for the credit department which will archive all documents from debtors of regional levies.
Pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi dan Pengalaman Pemeriksa Pajak terhadap Kualitas Pemeriksaan Pajak Radina Angganis; Indra Pahala; Hafifah Nasution
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.53920

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi, dan Pengalaman terhadap Kualitas Pemeriksaan Pajak. Penelitian ini menggunakan data primerdengan populasi 39 responden yang bekerja pada KPP Madya Jakarta Utara. Pemilihan sampel dilakukan dengan menggunakan teknik nonprobability sampling dengan Teknik Sampel Jenuh. Selanjutnya, pengujian hipotesis ini mengunakan analisis regresi liniear berganda menggunakan program SPSS. Hasil penelitian ini menunjukkan bahwa variabel kompetensi pemeriksa pajak dan pemanfaaatan teknologi informasi berpengaruh positif terhadap kualitas pemeriksaan pajak, serta pengalaman pemeriksa pajak tidak berpengaruh terhadap kualitas pemeriksaan pajak.
Pengaruh Biaya Operasional, Pinjaman Perusahaan, Ukuran Perusahaan, dan Struktur Modal Terhadap Kinerja Keuangan Di Masa 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. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.43699

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.
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. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.44651

Abstract

Penelitian ini bertujuan untuk memperoleh temuan yang teruji tentang pengaruh secara simultan dan pengaruh secara parsial dari income, financial knowledge, dan locus of control terhadap financial management behavior. Jenis penelitian adalah kuantitatif kausal. Subjek penelitian adalah karyawan swasta di Desa Sangsit. Objek penelitian adalah income, financial knowledge, locus of control, dan financial management behavior. Data dikumpulkan dengan kuesioner, dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Income, Financial Knowledge dan Locus of Control berpengaruh positif signifikan terhadap Financial Management Behavior, (2) Income berpengaruh positif dan signifikan terhadap Financial Management Behavior, (3) Financial knowledge tidak berpengaruh terhadap Financial Management Behavior, (4) Locus of control berpengaruh positif dan signifikan terhadap Financial Management Behavior.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN TARIF JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BULELENG Gusti Ketut Wiwin Agustin; Putu Eka Dianita Marvilianti Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i1.45301

Abstract

Penelitian ini bertujan guna memberikan pengetahuan  mengenai(1) Tarif jasa rawat inap dengan metode Activity Based Costing pada Rumah Sakit Umum Daerah Kabupaten Buleleng, (2) Perbandingan tarif jasa rawat inap dengan menggunakan ABC dengan perhitungan Akuntansi Biaya Tradisional pada Rumah Sakit Umum Daerah Kabupaten Buleleng. Penelitian ini merupakan jenis penelitian kualitatif. Jenis data yang digunakan pada penelitian ini adalah data kualitatif yang diperoleh melalui wawancara, observasi, dan dokumentasi Teknik analisis data yang digunakan adalah anlisis deskriptif. Hasil penelitian ini menenjukkan bahwa: (1) Tarif jasa rawat inap dengan metode activity based costing untuk kelas VIP A sebesar Rp 1.030.454, VIP B sebesar Rp 2.093.247, VIP C sebesar Rp. 1.991.047, kelas I sebesar Rp 1.009.254, kelas II sebesar Rp 940.693, dan kelas III sebesar Rp 894.562. (2) Jika dibandingkan dengan tarif yang digunakan oleh RSUD Kabupaten Buleleng maka metode ABC memberikan hasil lebih besar untuk kelas VIP A, VIP B, VIP C, Kelas I, Kelas II, Kelas III.

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