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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Bisma: Jurnal Manajemen Ekuitas Jurnal Pnedidikan Ekonomi
Dewi, Gusti Ayu Ketut Rencana Sari
Universitas Pendidikan Ganesha
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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TINJAUAN MENGENAI SANKSI ADAT DALAM KONTEKS PENGELOLAAN KEUANGAN BANJAR ADAT (Studi Pada Banjar Adat Sesana, Desa Bungaya Kangin,Kecamatan Bebandem, Kabupaten Karangasem, Provinsi Bali) Winiasih, Ni Wayan; Kurniawan, Putu Sukma; Sari Dewi, Gusti Ayu Ketut Rencana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 1 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i1.20562

Abstract

Penelitian ini dilakukan di Banjar Adat Sesana, Desa Bungaya Kangin, Kecamatan Bebandem, Kabupaten Karangasem, yang bertujuan untuk mengetahui pengelolaan keuangan, penerapan sanksi adat, akuntabilitas dan transparansi laporan keuangan di Banjar Adat Sesana. Metode yang digunakan adalah pendekatan kualitatif. Teknik pengumpulan data yang digunakan yaitu observasi, wawancara, dan melakukan studi dokumentasi. Hasil penelitian ini adalah pengelolaan keuangan Banjar Adat Sesana dilakukan oleh kelian Banjar yang dananya bersumber dari pacikrem (peturunan), dana punia, denda, bantuan pemerintah, dan bunga pinjaman. Uang yang ada digunakan untuk kepentingan upacara, pembangunan, dan digunakan sebagai pinjaman kepada masyarakat dengan dua cara yaitu kredit dan mutranin. Dalam melakukan peminjaman uang terdapat sanksi adat yang diterapkan, mulai dari sanksi ringan seperti denda sampai dengan sanksi berat yaitu sanksi elad. Dalam pengelolaan keuangan penerapan prinsip transparansi dilakukan dengan adanya akses yang diberikan kepada masyarakat terhadap proses pengelolaan keuangan. Sementara akuntabilitas dilakukan dengan adanya laporan pertanggung jawaban keuangan.
PENGARUH ENVIRONMENTAL PERFORMANCE, SOCIAL PERFORMANCE DAN PENERAPAN CARBON MANAGEMENT ACCOUNTING TERHADAP INDEKS HARGA SAHAM (Studi Empiris pada Perusahaan Manufaktur dan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017) Arya Teja, I Gusti Made Agung; Wahyuni, Made Arie; Sari Dewi, Gusti Ayu Ketut Rencana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 9, No 2 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v9i2.20545

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh enviromental performance, social performance, dan carbon management accounting secara parsial  terhadap indeks harga saham pada perusahaan manufaktur dan pertambangan yang listing di BEI periode 2015-2017. Penelitian ini menggunakan metode pendekatan kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 14 perusahaan manufaktur dan pertambangan yang listing di BEI periode 2015-2017. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Pengumpulan data dilakukan dengan metode studi dokumentasi berupa laporan tahunan dan laporan keberlanjutan yang diperoleh secara tidak langsung melalui perantara atau media internet. Teknik analisis data yang digunakan adalah analisis regresi linier berganda yang diolah dengan  menggunakan  program SPSS 20.0 for Windows. Hasil penelitian menunjukkan bahwa (1) enviromental performance berpengaruh positif dan signifikan terhadap indeks harga saham; (2) social performance berpengaruh positif dan signifikan terhadap indeks harga saham; (3) carbon management accounting berpengaruh positif dan signifikan terhadap indeks harga saham.
Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan Satriawan, Gusti Made Indra; Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i2.25981

Abstract

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent.  Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report. 
Pengaruh Pendapatan Premi, Hasil Investasi, Pertumbuhan Modal dan Hasil Underwriting terhadap Pertumbuhan Aset Perusahaan Asuransi Triana, Kadek Ria; Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 10, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v10i3.26056

Abstract

This research was conducted to increase growth, income, investment, capital growth and the results of underwriting partially on the growth of assets in insurance companies listed on the Indonesia Stock Exchange in the period 2014-2018. This study uses analysis that uses numbers of variables used, therefore using quantitative. The research sample consisted of 5 companies using purposive sampling. The type of data used in this study is secondary data. Data collected from each company's financial statements. The data are then analyzed with several analyzes containing descriptive statistics, classic assumption tests and multiple regression analysis by presenting data that supports the SPSS 20. The results of research related to premiums, investment returns, capital growth and guarantee results respectively have positive and significant effects. towards asset growth in insurance companies 
Pengaruh Kompetensi, Akuntabilitas dan Peran Pendamping Desa Terhadap Pengelolaan Dana Desa Dewi, Luh Putri Persika; Dewi, Gusti Ayu Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.28394

Abstract

The village is a small part of the country that is able to participate in the progress of the state and the government aims to prosper the community. Therefore, the development of the country, all certain activities will be given a budget by the government for the community in the form of village funds. This study aims to determine the effect of competence, accountability and the role of village facilitators on village fund management. This research uses quantitative methods. Data obtained through the distribution of questionnaires and measured on a Likert scale. The population and sample of this study were 43 village assistants and local village facilitators. Data analysis techniques used multiple linear regression analysis with the help of SPS version 20. The results of this study indicate that the variables of competency (X1), accountability (X2) and the role of village facilitators (X3) each have a positive and significant influence on village fund management
Pengaruh Profitabilitas, Growth, Leverage, terhadap Earning Response Coefficient Studi pada Perusahaan Property & Real Estate yang Terdaftar di BEI Tahun 2017-2019 Cantyawati, Lia; Dewi, Gst. Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30150

Abstract

The research aims to make a Profitability analysis, make a growth analysis, and make a leverage analysis, on the magnitude of the Earning Response Coefficient (ERC) value (The study was conducted at Property & Real Estate business companies listed on the IDX with 2017 timeframe. -2019). Earning Response Coefficient is a type of dependent variable that can be useful in research. However, the independent variables in this study are profitability, growth variables, and leverage variables. In all property business companies & Real Estate business enterprises, a collection of data forms a population in the study which has a value of 65 companies that are included in the list with a three-year timeframe on the IDX. Purposive sampling is a procedure for obtaining a research sample with a total of 42 research sample companies. This study found that profitability and growth did not have an influence on the magnitude of the ERC value. Meanwhile, leverage has an influence on the amount of ERC value.
Pengaruh Motivasi Investasi, Pengetahuan Investasi dan Pendapatan terhadap Minat Investasi di Pasar Modal Hutapea, Sondang R; Dewi, Gusti Ayu Ketut Rencana Sari
Jurnal Ilmiah Akuntansi dan Humanika Vol 11, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v11i2.30014

Abstract

This research aims to determine (1) whether investment motivation has an affects on investment interest in the capital market, (2) whether investment knowledge affects investment interest in the capital market, (3) whether the level of income affects investment interest in the capital market. The subjects of this study were young people aged 20-45 years who have the status of residents in the Buleleng Regency. The number of respondents in this study was 347 respondents. This type of research is quantitative, with data collection using a questionnaire in the form of google form. The data analysis technique used in this research is the classical assumption test and multiple regression analysis, the coefficient of determination test, and the partial test. The results of this study indicate that (1) there is an effect of investment motivation on investment interest in the capital market, (2) there is an effect of investment knowledge on investment interest in the capital market, (3) there is an effect of income on investment interest in the capital market. The ability of the independent variable to influence the dependent variable was 41%.
Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Pengadaan Barang/Jasa (Studi Kasus Pada Satuan Kerja Perangkat Daerah (SKPD) Di Kabupaten Buleleng) Dewi, Ida Ayu Putu Krisna; Dewi, Gst. Ayu Ketut Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i2.30281

Abstract

This study aims to determine the effect of procurement committee income, procurement systems and procedures, internal control systems, quality of procurement committees, and procurement committee ethics on the tendency of fraudulent procurement of goods/services at SKPD in Buleleng Regency. This research is a quantitative study using primary data obtained from questionnaires given to respondents. The population of this study were all Heads of Offices, Secretaries, Heads of Subdivisions (Heads of General Subdivisions , Heads of Planning  Subdivisions, Heads of Finance Subdivisions), and 1 employee from 21 SKPD in Buleleng Regency totaling 126 people. The sampling technique in this study used a saturated sample of 126 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows. The results of this study indicate that the procurement committee has a negative effect on the tendency of fraudulent procurement of goods/services, the procurement system and procedure has a positive effect on the tendency of fraudulent procurement of goods/services, the internal control system has a negative effect on the tendency of fraudulent procurement of goods/services, the quality of the procurement committee has a positive effect on the tendency of fraudulent procurement of goods/services, and procurement ethics have a negative effect on the tendency of fraudulent procurement of goods/services.  
Pengaruh Nilai Harga, Literasi Keuangan Dan Kemampuan Finansial Terhadap Minat Penggunaan Dompet Digital (ShopeePay) Dalam Transaksi Keuangan (Studi Kasus Pada Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha) Indahyani, Kadek; Dewi, Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.35301

Abstract

This study aimed to determined the effect of price value, financial literacy and financial capability on the interest to use e-wallet (ShopeePay) in financial transactions, This research was quantitative research. The sample used in this study was 107 students undergraduate program accounting departement. Data from the results of questionnaires. The data analyze tehnique used in this research is multiple linear regression analysis. The results of this study show that : (1) Price Value had a positive impact and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (2) Financial Literacy had a positive impact and significan on the interest to use electronic wallet (ShopeePay) in financial transactions, (3) Financial Capability had not a positive and  significan on the interest to use electronic wallet (ShopeePay) in financial transactions.  
ANALISIS EFEKTIVITAS PENGGUNAAN SISTEM E-PARKING DALAM PEMBAYARAN RETRIBUSI PARKIR DI KABUPATEN TABANAN Astuti, Putu i Mery; Dewi, Rencana Sari; Julianto, Putu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 10, No 3 (2019)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v10i3.22811

Abstract

Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi, efektivitas, dan kelebihan serta kekurangan dari penggunaan sistem e-Parking dalam pembayaran retribusi parkir di Kabupaten Tabanan. Penelitian ini termasuk dalam penelitian kualitatif. Sumber data yang digunakan pada penelitian ini adalah data primer dan data sekunder. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dokumentasi, dan kepustakaan. Teknik analisis data yang digunakan adalah pengumpulan data, reduksi data, penyajian data, verifikasi dan kesimpulan.Hasil penelitian ini menunjukkan bahwa: (1) Sistem informasi akuntansi pada penggunaan sistem e-Parking dalam pembayaran retribusi parkir yang telah dirancang sudah berjalan dengan baik sehingga pendapatan retribusi parkir bisa langsung disetorkan ke tempat penyetoran kas daerah yaitu Bank BPD dan dapat menghasilkan laporan keuangan sesuai dengan pendapatan retribusi parkir yang terjadi. (2) Penggunaan sistem e-Parking dapat dikatakan sangat efektif karena berada dalam koefisien efektivitas bernilai diatas 79,99% untuk setiap bulannya. (3) Kelebihan sistem e-Parking yaitu biaya tarif progresif; sebagai dukungan dari pemerintah Kabupaten Tabanan terhadap Gerakan Nasional Non Tunai (GNNT), dan memastikan retribusi parkir masuk ke kas daerah. Sedangkan kelemahan sistem e-Parking yaitu terbatasnya jumlah parkir yang tidak sebanding dengan pertumbuhan jumlah kendaraan, rendahnya disiplin dan kesadaran masyarakat untuk menggunakan sistem e-Parking, belum optimalnya penerimaan daerah yang bersumber dari retribusi pelayanan parkir, kemampuan teknologi masyarakat yang rendah, dan kurangnya kesadaran masyarakat untuk memiliki e-money.
Co-Authors Anantawikrama Tungga Atmadja Anggasrini, Ni Nyoman Ardika, Gusti Putu Agus Arya Teja, I Gusti Made Agung Astuti, Putu i Mery Budiartini, Ketut Cantyawati, Lia Dewi, Ayu Trisna Dewi, Ida Ayu Putu Krisna DEWI, LUH PUTRI PERSIKA Dewi, Putu Eka Dianita Marvilianti Diota Prameswari Vijaya Edy Sujana Gusti Ayu Triana Indra Lestari Handayani, Ni Wayan Nanik Hutapea, Sondang R I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Putu Julianto Ida Ayu Putu Krisna Dewi Indahyani, Kadek Indarani, Kadek Kadek Indahyani Ketut Ayu Suliantini Ketut Oyen Dedy Kurniadi Komang Ariati, Komang Komang Praditya Rudy Sastrawan Lestari, Gusti Ayu Triana Indra Lia Cantyawati Listia Ika Wardani Luh Putu Ekawati Luh Putu Yasinta Ristyani Made Amanda Dewanti, Made Amanda Made Arie Wahyuni Made Aristia Prayudi Maharini, Ida Ayu Ekaputri marvilianti, Eka dianita Mayasari, Ni Made Dwi Ariani Negara, I Kadek Dwi Adi Ni Made Erina Virgayanti Ni Made Mahela Adhisthaya Kristianti Ni Nyoman Yulianthini Ni Wayan Nanik Handayani Nyoman Suadnyana Pasek Nyoman Trisna Herawati Permata Sari, Putu Elfira Prayudi, Made Aristia Putu Arya Dharmayasa Putu Elfira Permata Sari Putu i Mery Astuti Putu Riesty Masdiantini Putu Sukma Kurniawan, Putu Sukma Riandani, Elysa Riantika, Ni Putu Rini Ristyani, Luh Putu Yasinta SATRIAWAN, GUSTI MADE INDRA Sondang R Hutapea Sukawati, A.A.Rai Niti Darmika Sunitha Devi Triana, Kadek Ria Wardani, Listia Ika Wardani, Putu Ayu Sugiarti Kusuma Widya Desita Winiasih, Ni Wayan Yuliaryani, Putu Rika