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JIA (Jurnal Ilmiah Akuntansi)
Published by Universitas Pendidikan Ganesha
ISSN : 25274090     EISSN : 25281399     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Akuntansi (JIA) is a journal that is managed and published by Accounting Department, Faculty of Economics, Ganesha University of Education (Undiksha). JIA is published twice a year, in June and December. JIA aims to be a media dissemination of research and thought results in the field of study of Accounting, both in the approach of quantitative research and qualitative research approach. JIA is committed to assisting the dissemination and development of accounting.
Arjuna Subject : -
Articles 293 Documents
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Analisis Kesiapan dan Pengetahuan dalam Penyusunan Laporan Keuangan Berbasis SAK EMKM (Studi Kasus pada Usaha Menengah di Kabupaten Buleleng) Luh Gede Kusuma Dewi; Luh Gede Jayanti Mekar Sari
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.21900

Abstract

UMKM merupakan salah satu pilar dalam kemajuan perekonomian bangsa Indonesia. Dalam menjalankan usahanya, setiap UMKM diharapkan menyusun laporan keuangan. Laporan keuangan ini digunakan untuk menganalisis kinerja keuangan dalam rangka membuat keputusan financial serta mempertanggungjawabkan manajemen atas penggunaan sumber daya dalam usaha tersebut. Penelitian ini bertujuan untuk mengetahui bagaimana pengetahuan dan kesiapan pelaku usaha menengah di Kabupaten Buleleng dalam mengimplementasikan dan menyusun laporan keuangan yang berkualitas berbasis SAK EMKM. Metode pengumpulan data yang digunakan adalah dengan menyebarkan kuesioner ke 77 sampel yang didapat dari 189 populasi pelaku usaha menengah yang dihitung menggunakan rumus Slovin. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukkan bahwa sudah hampir seluruh pelaku usaha menengah mengetahui tentang dasar akuntansi serta aturan mengenai SAK EMKM sehingga telah siap dan mampu dalam menyusun laporan keuangan yang berkualitas. Penelitian ini diharapkan dapat memberikan kontribusi bagi pemerintah agar memberikan sosialiasi secara berkesinambungan tentang SAK EMKM kepada pelaku UMKM di Kabupaten Buleleng.
Evaluasi Penerapan Performance Based Budgeting pada Pemerintah Provinsi di Indonesia Nyoman Ayu Wulan Trisna Dewi; I Gd Nandra Hary Wiguna
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.22285

Abstract

Salah satu upaya yang dilakukan pemerintah untuk menjawab permasalahan yang timbul akibat penggunaan anggaran tradisional adalah dengan reformasi anggaran, yakni menerapkan anggaran berbasis kinerja. Penelitian ini bertujuan untuk mengevaluasi penerapan anggaran berbasis kinerja dengan menggunakan empat rasio kinerja keuangan yakni rasio ekonomi, rasio efisiensi, dan rasio efektivitas yang merupakan cerminan dari konsep value for money serta rasio kemandirian daerah. Penelitian ini ingin melihat perbedaan kinerja keuangan sebelum dan sesudah penerapan anggaran berbasis kinerja. Penelitian ini menggunakan data sekunder berupa ringkasan anggaran pendapatan dan belanja serta ringkasan realisasi pendapatan dan belanja pemerintah provinsi di Indonesia pada periode sebelum dan sesudah penerapan anggaran berbasis kinerja. Analisis data menggunakan statistik deskriptif dan pengujian hipotesis menggunakan uji beda Paired Sample T Test. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan kinerja keuangan berdasarkan rasio ekonomi, efektifitas, dan rasio kemandirian daerah sebelum dan sesudah penerapan anggaran berbasis kinerja. Hasil ini menunjukkan bahwa upaya penerapan anggaran berbasis kinerja telah mampu menurunkan ketidakekonomisan penggunaan belanja daerah yang digunakan pemerintah serta kemampuan pemerintah daerah dalam merealisasikan pendapatan yang direncanakan dibandingkan dengan target yang ditetapkan telah berjalan dengan efektif.
Pengaruh Gender dan Kehadiran Sosial terhadap Bias Persepsi Holier Than Thou (Studi Empiris pada Akuntan dan Mahasiswa Akuntansi di Bali) Edy Sujana; Made Aristia Prayudi; Nyoman Tri Andani
Jurnal Ilmiah Akuntansi Vol 4 No 2: Desember 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v4i2.22395

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya (1) bias Holier than thou pada persepsi etis akuntan; (2) pengaruh gender dan kehadiran sosial pada bias Holier than thou pada persepsi etis akuntan; dan (3) perbedaan yang signifikan antara akuntan dan mahasiswa sarjana akuntansi mengenai bias Holier than thou pada persepsi etis mereka. Data untuk penelitian ini dikumpulkan menggunakan kuesioner survei yang didistribusikan kepada 120 mahasiswa akuntansi di 3 universitas negeri serta 120 akuntan di Provinsi Bali. Analisis statistik yang digunakan adalah tes Wilcoxon, Mann-Whitney dan Friedman. Hasil penelitian menunjukkan bahwa: (1) ada bias yang signifikan dalam persepsi Holier than thou pada akuntan di Bali; (2) ada pengaruh signifikan gender pada bias persepsi Holier than thou dalam akuntan di Bali; (3) ada pengaruh signifikan kehadiran sosial pada bias persepsi Holier than thou dalam akuntan di Bali; (4) ada pengaruh signifikan jenis kelamin dan kehadiran sosial pada persepsi Holier than thou tentang akuntan di Bali; dan (5) ada perbedaan yang signifikan antara akuntan dan mahasiswa sarjana akuntansi mengenai bias Holier than thou pada persepsi etis mereka.
Pengaruh Adopsi IFRS, Penghindaran Pajak, dan Kepemilikan Manajerial terhadap Manajemen Laba Sri Ayem; Stella Nenden Ongirwalu
Jurnal Ilmiah Akuntansi Vol 5 No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.22638

Abstract

This study aims to examine the effect of the adoption of International Financial Reporting Standards (IFRS), tax avoidance, and managerial ownership on earnings management. The population in this study is the LQ45 index companies listed on the Indonesia Stock Exchange as many as 15 sample companies during 2014-2018. Data analysis was performed using multiple linear regression techniques. This test uses STATA version 15. The results show that the adoption of International Financial Reporting Standards and managerial ownership has a negative effect on earnings management, while tax avoidance has no effect on earnings management. The results of this study are supported and strengthened by using the Return on Assets control variable which can affect the independent variable on earnings management
Internal Locus of Control dan Efek Computer Anxiety pada Kinerja Karyawan Keuangan Ni Made Rai Juniariani; Komang Adi Kurniawan Saputra
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.22668

Abstract

This study aims to analyze the influence of computer anxiety on financial employee performance and to analyze whether the internal locus of control moderate the influence of computer anxiety on financial employee performance. This research is expected to be able to give consideration to Lembaga Perkreditan Desa (LPD) to routinely provide training in both computer training and personality training to their employees so that their employees are capable of operating financial computer programs that are used and have good personalities and are able to provide maximum services to the public. The data used are primary data in the form of answers to questionnaires distributed to LPD employees in the Kota Denpasar. The analysis technique used to answer the research hypothesis is Moderated Regression Analysis (MRA). Hypothesis testing results show that computer anxiety has a negative effect on financial employee performance, and internal locus of control weakens the influence of computer anxiety on financial employee performance. 
Pengaruh Ukuran Perusahaan, Konsentrasi Kepemilikan, Reputasi Auditor dan Risk Management Committee terhadap Pengungkapan Enterprise Risk Management Desak Nyoman Wiona Budi Fayola; Annisa Nurbaiti
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.23090

Abstract

This study aims to examine the effect of firm size, ownership concentration, auditor’s reputation and risk management committee on the disclosure of enterprise risk management in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018. The sample selection technique used is puposive sampling and acquired 41 banking companies in the 2015-2018 so that the total sample used in this study are 164 samples. The data analysis method used is multiple linear regression analysis using Eviews version 10. The results found that simultaneous firm size, ownership concentration, auditor’s reputation, and risk management committee influence the disclosure of enterprise risk management. Based on partial testing, firm size has a positive effect and ownership concentration negatively influences the disclosure of enterprise risk management. 
Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba Inggit Pangesti Nirmanggi; Muhamad Muslih
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.23210

Abstract

Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.
Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat Gine Das Prena; Reynaldi Mulyana Kusmawan
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24275

Abstract

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based  Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention
Pengaruh Jalur Pelaporan dan Komitmen Religius terhadap Niat Melakukan Whistleblowing: Sebuah Studi Eksperimen Heri Faisal Harahap; Fauzan Misra; Firdaus Firdaus
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24289

Abstract

Whistleblowing is considered as one of the effective ways in preventing and detecting fraud. This study aims to examine the effect of reporting channels and religius commitment on the whistleblowing intention. To achieve this goal, study participants acted as company staff in a case of fraud. This study uses a 2x2 between-subject design which involved 100 participants. As predicted, the results of the study showed that individual's intention to whistleblowing was higher on anonymous reporting channels than non-anonymous. However, in contrast to predictions, this study found there is no difference in whistleblowing intention based on the level of religius commitment. This finding implies that the existence of anonim reporting channels may trigger individual to do whistleblowing.
Kinerja Keuangan: Intellectual Capital Performance dan Investment Opportunity Set Muhamad Muslih; Wima Rizky Aqmalia
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24293

Abstract

This study aims to examine the factors that affect financial performance, i.e. Intellectual Capital Performance measured using the Extended Value Added Intellectual Capital Plus and Investment Opportunity Set methods measured using investment-based joint proxy. The population used for the object of research is manufacturing sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Based on the purposive sampling method, a sample of 15 companies was obtained with a study period of 5 years so that the research data amounted to 75 data. By using multiple linear regression analysis techniques, this study proves that the Intellectual Capital Performance and Investment Opportunity Set influences the positive and significant direction of Financial Performance. The results of the study indicate an increase in Intellectual Capital Performance and Investment Opportunity Set will improve the company's financial performance in the aspect of profitability.

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