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JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Published by Universitas Pendidikan Ganesha
ISSN : 26141949     EISSN : 26141930     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for publication in the journal. In addition, JIMAT focuses on research articles and review article for specific topics that are relevant to the economic and accounting, business, and banking issues, related to three important disciplines as follows: Economics And Accounting: Public Economics , International Economics, Banking and Financial InstitutionDevelopment Economics, Monetary Economics, Financial Economics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems Business and banking management:Finance and wealth management, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, Banking Ethics, Banking Operation and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 30 Documents
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Search results for , issue "Vol 11, No 3 (2020)" : 30 Documents clear
Pengaruh Citra Perbankan Terhadap Keputusan Nasabah dalam Mengambil Kredit dengan Pelayanan dan Prosedur Kredit Sebagai Variabel Moderating Govinda, Putu Krisna; Purnamawati, I Gusti Ayu
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26478

Abstract

This study aims to determine the effect of banking image on customer decisions in taking credit and the influence of banking image on customer decisions in taking credit with credit services and procedures as a moderating variable at PT. BPR Kanaya. This type of research is quantitative research. The population used is all customers who take credit at PT. BPR Kanaya. The sampling technique in this study used the simple random sampling method, with a sample of 139 customers. The data source used is primary data. Data analysis in this research uses descriptive analysis, data quality test, classic assumption test, and hypothesis testing with the help of SPSS program version 23.0. The results showed (1) the banking image had a positive and significant effect on the customer's decision to take credit, (2) the service was able to moderate the influence of the banking image on the customer's decision to take credit, and (3) the credit procedure was able to moderate the influence of the banking image on customer decisions in take kredi
Role Stress Auditor Pada Kinerja Dengan Mengintegrasikan Konsep Whistleblowing Intention Martini, Ni Putu Riski; Larasdiputra, Gde Deny
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.29900

Abstract

Penelitian ini bertujuan untuk menggali pengaruh konflik peran (role stress) pada kinerja auditor dengan whistleblowing intention sebagai variabel moderasi. Penelitian ini menggunakan 71 sampel auditor sluruh Bali. Penentuan sampel menggunakan teknik purposive sampling Penelitian ini menggunakan metode kuesioner dalam pengumpulan datanya. Teknik analisis data dalam penelitian ini adalah Regresi Linier Berganda dengan menggunakan aplikasi SPSS (Statistical Package for Sosial Science). Hasil penelitian menunjukkan bahwa Role Stress berpengaruh negatif pada kinerja dan whistleblowing intention mampu memoderasi hubungan antara role stress dan kinerja auditor.
Pengaruh Capital Adequancy Ratio, Non Performing Loan, Tingkat Perputaran Kas, dan Biaya Operasional Pendapatan Operasional Terhadap Profitabilitas (Studi Pada LPD Se-Buleleng Barat Yang Terdaftar Pada Lplpd Periode 2014-2016) Budi, Kadek Setia; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26240

Abstract

This study aims to examine the effect of Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operating Costs Operating Income on Profitability. The research sample consisted of 57 Village Perredita Institutions, determined by the purposive sampling method. The data used is secondary data. Data analysis techniques using the classic assumption test, multiple linear regression tests such as t test, f test and the coefficient of derivation. The results showed (1) Capital Adequancy Ratio had a positive and significant effect on profitability with a value of t = sig 0.005, (2) Non Performing Loans had a negative and significant effect on profitability with a t-sig value of 0,000, (3) Cash turnover rate had a positive effect and significant to profitability with a value of t = 0.05, (4) Operating Costs Operating Income Profitability has a negative and significant effect on profitability with a value of t = 0.001, (5) Capital Adequancy Ratio, Non Performing Loans, Cash Turnover Rate and Operational Costs Operating Income simultaneous effect on profitability with a value of f = sig 0,000.
Menguak Sanksi Nyongkok dalam Penyelesaian Kredit Macet Ditinjau dari Perspektif Nasabah, Pengurus LPD dan Hukum Adat (Studi Kasus Pada LPD Desa Pakraman Telaga, Kecamatan Busungbiu, Kabupaten Buleleng) Putri, WP Kartika; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27365

Abstract

This study aims to find out: (1) how is the background of applying nyongkok customary sanction to the LPD at Desa Pakraman Telaga, (2)what are the types of nyongkok customary sanction that are applied, and (3) how are the implications of applying nyongkok customary sanction in the settlement of bad debts on LPD at Desa Pakraman Telaga. This research was conducted at the LPD at Desa Pakraman Telaga, Busungbiu District, Buleleng Regency. This study uses a qualitative methods. The data used in this study are primary data and secondary data. The results of this study stated that (1) the background that applying nyongkok customary sanction is to bind customers to remember the responsibility to repay all loans along with interest as well as being a strength for the sustainability of the LPD at Desa Pakraman Telaga and to provide a detterent effect for customers, (2) the type of nyongkok customary sanction is not getting served in the village in religious ceremonies except death and all the obligation proceed as usual, and (3) the implications that arises from the application of nyongkok customary sanctions is the existence of awig-awig is maintained to regulate society, the exixtence of LPD at Desa Pakraman Telaga as a support for the village economy, fear arises not having the ability to repay loans, and there was the emergence of shame when announced as a nyongkok sanction customer durng a meeting with the community.  
Pengaruh Perputaran Persediaan, Pertumbuhan Penjualan, Tingkat Harga Pokok Penjualan (HPP), dan Inflasi Terhadap Profitabilitas PT. Perikanan Nusantara (Persero) Cabang Benoa Tahun 2016-2018 Arta, Komang Susila; Wahyuni, Made Arie
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.25990

Abstract

The purpose of this research is to analyze how profitability is affected by inventory turnover, sales growth, COGS levels, and inflation. This research includes quantitative research that uses statistical data analysis, such as normality, autocorrelation, multicollinearity, and heteroscedasticity tests which include the classical assumption test and multiple linear regression analysis consisting of the t test and the coefficient of determination (R2) test. The place to do this research is: PT. Perikanan Nusantara (Persero) Branch of Benoa. The study population of 36 months was taken from the monthly financial statements. From the research that has been done, it gives the following results; 1). Inventory turnover has a positive and significant effect on profitability of 48.9%, 2). Sales growth has a positive and significant effect on profitability of 39.2%. 3). The level of COGS has a positive and significant effect on profitability of 69.2%. 4). Inflation has no effect on profitability of 0%. 5). Inventory turnover, sales growth, COGS levels and inflation simultaneously have a positive and significant effect of 94.9% at PT. Perikanan Nusantara (Persero) Branch of Benoa in 2016-2018.
Mengungkap Dampak Akuisisi Terhadap Kinerja Keuangan Perusahaan Putri, Pratiwi; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26961

Abstract

Thisi researchi aims to determine the impact of acquisitioni on thei financial performancei of companies through comparative analysis that comparing the financial Iperformance of companies before and after iacquisition. Financial performance here is measured by the liquidity ratios (CR), activity ratios (FATO, TATO), solvency ratios (DER, DAR) and profitability ratios (NPM, ROI, ROE) and market ratio (EPS). This study takes population from all company listed on Indonesian Stock Exchange (IDX) that acquisition activity period of 2014 untill 2015, and obtained a 22 companies. The samples in this study using purposive sampling method, acquired 7 companies. This study used the normality test Shapiro Wilk-Test, Paired Sample T-Test, Wilcoxon's Signed Ranks Test. The results of the hypothesis testing were no significant differences in all financial ratios before and after the acquisition
Analisis Akuntabilitas dan Tranparansi Pengelolaan Dana Pemirak Melalui Peranan Kearifan Budaya Lokal Pangentos Ayahan Adat (Studi Kasus Pada Desa Adat Padang Bulia Kecamatan Sukasada Kabupaten Buleleng) Pratama, I Gusti Agung Wahyu Krisna Mukti; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26496

Abstract

Pemirak is a financial policy given by the customary village in which the villagers who cannot do their duty for the village or known as haturang ngayah are required to pay the agreed nominal amount based on its criteria. As a non-public organization managing the funds of Pemirak, the customary village should take responsibility for the accountability and transparency of financial management. This study was conducted to find out (1) the accountability process done by the customary village of Padang Bulia related to maintaining the accountability and the transparency of the funds of Pemirak, (2) The comprehension of the people who were active in Pemirak management regarding the principles of accountability and transparency in the management of the collected funds. This study was conducted using the qualitative method and took place in the customary village of Padang Bulia, Sukasada sub-district of Buleleng regency.  Primary data and secondary data were used in this study. The results found in this study showed (1) The financial management process of the funds of Pemirak was done through several stages, namely acceptance, consumption and reporting in which the accountability and the transparency in financial management have done by the management of the customary village of Padang Bulia by submitting a recapitulation report on income and expenditure during the meeting called Sangkepan which is then discussed in the next meeting known as Paruman, and (2) The accountability in the management of the funds of Pemirak has included transparency, obligations, control, responsibility, and responsiveness.
Pengelolaan Keuangan Usaha Mikro Kecil Menengah (UMKM) Berbasis Economic Entity Concept Larasdiputra, Gde Deny; Suwitari, Ni Ketut Etty
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.29980

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan pengaruh kompetensi sumber daya manusia terhadap pengelolaan keuangan UMKM berbasis economic entity concept dengan dimoderasi oleh knowledge management. Lokasi penelitian dilakukan di Desa Selat Dusun Payungan Kecamatan Klungkung Kabupaten Klungkung bertepatan dengan program kuliah kerja nyata Universitas Warmadewa. Sampel berjumlah 30 UMKM aktif yang bergerak disektor perdagangan. Teknik pengambilan sampel dengan menggunakan sensus karena menggunakan seluruh populasi sebagai sampel. Selanjutnya data dianalisis dengan teknik regresi berganda yaitu moderated regression analisis. Hasil penelitian menyatakan bahwa kompetensi sumber daya manusia berpengaruh terhadap pelaporan keuangan UMKM berbasi economic entity concept, dan knowledge management dinyatakan memoderasi hubungan kompetensi sumber daya manusia dengan pelaporan keuangan berbasis economic entity concept.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, Akuntabilitas Pelayanan Publik dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Singaraja Dewi, Ida Ayu Putu Priska; Yudantara, I Gede Agus Pertama
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.26264

Abstract

The purpose of this research was to find out the effect of tax knowledge,  taxpayer awareness, tax sanction, public service accountability and tax rate on taxpayer compliance. This research used quantitative approach in which it was done at One Roof System Office Buleleng Regency. In taking samples,  the researcher applied Insidental Sampling as the method thus there were 100 respondents obtained as the sample. The research data was collected by using questionnaire then those processed with multiple linear regression analysis test by using SPSS 22 version. The result of this research was all of the independent variables had significant effect on taxpayer compliance thus the hypothesis in this study can be accepted. The researcher also found that the most influential variable on taxpayer compliance was public service accountability. This was because public service accountability at One Roof System Offive Buleleng has provided adequate services, satisfying services, resolving problems quickly and understanding the existing regulations
Pengaruh Bahan Baku, Management Supplay Chain, Dan Modal Terhadap Pendapatan Pedagang Sate di Kecamatan Abiansemal Kabupaten Badung Tahun 2020 Putra, Putu Cipta Perdana; Devi, Sunitha
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 11, No 3 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v11i3.27433

Abstract

This research aims to determine the effect of raw materials, supply chain management, and capital on the income of satay traders in Abiansemal District, Badung Regency in 2020. The observation used is quantitative research using data obtained from questionnaires and measured using a Likert scale. The population of this research is 93 satay traders in the Badung Regency as many as 93 traders. The sampling technique used was purposive sampling technique, so that 33 satay traders were obtained as samples. The analysis technique used in this study is multiple linear regression analysis using SPSS version 20.0 IMB. The results of this risset show that raw materials, supply chain management, and capital have a positive effect on the income of satay traders.

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