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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 13, No 01 (2022)" : 30 Documents clear
Pengaruh Audit Internal, Pengendalian Internal, Kualitas Audit, Good Corporate Governance, Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bca Area Medan Wulandari, Bayu; Glenardy, Glenardy; Romi, Michael; Ricky, Ricky
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38827

Abstract

This research intended to test whetherIInternal Audit,IInternal Control,I Audit’s Quality,IGood    CorporateIGovernanceIhaveIInfluenceIto Fraud Prevention.IthisIis theI research I conducted       on I banking company I, which is BCA bankI with a population I research I more than I 180 I             (one hundred and eighty)Iaudit employees who worked in IBCA Ibank in IMedan. After             carrying out various considerations, this research took a sample of 80 people from various             audit divisions. The method which is used in this research I is theI-analysis of the multiple      linear regression method. The dependent variable I is Fraud Prevention, while the             independent variables I are Internal Audit, Internal Control, Audit’s Quality, I and Good       Corporate Governance. The results of this research show that the majority of the Audit’s        QualityI has a significant positive effect on fraud prevention measures, while I for Internal   Audit, Internal Control I, and Good Corporate Governance do not have the influence of fraud             prevention.       
Pengakuan Human Capital Pada CV. Pusaka Bali Persada Wiguna, Gede Krisna; Darmawan, Nyoman Ari Surya
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35430

Abstract

The aims of this study was to determine the recognition of human capital that carried out by CV. Pusaka Bali Persada.  This research was conducted using qualitative research methods. Data were collected by applying various data collection methods, namely observation, in-depth interview, and documentation study. The data analysis technique adopted the Miles and Humbermen model which includes data collection, data reduction, data presentation, and drawing conclusions. The validity of the data in this study uses a combination of source triangulation techniques and methods. The results showed that the management of human resources applied in the CV. Pusaka Bali Persada has been well done. Human resources are considered to play an important role for the sustainability of the company. The owner's perception leads to the recognition of human capital as an asset, in this case as an investment. Based on this recognition, management can focus on managing human capital, especially in an effort to obtain, develop and maintain  human capital on CV. Pusaka Bali Persada. 
Analisis Pemenuhan Kapabilitas Aparat Pengawasan Intern Pemerintah Level 3 pada Inspektorat Provinsi Kepulauan Bangka Belitung Susanto, Andhika Putra; Hidajat, Sjarief
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.37911

Abstract

This study aims to identify the capabilities of the Government Internal Supervisory Apparatus (APIP) in Inspectorate of Bangka Belitung Island Province based on the Internal Audit Capability Model (IA-CM). This research uses a qualitative research referring to IA-CM framework for assessment of internal audit capability in Inspectorate of Bangka Belitung Island Province. The research data collection method uses document review, literature review, and interview. The focus of this research is the capability of APIP carried out on each KPA in each Element (Element 1 to Element 6) which is in Level 2 (Infrastructure) and Level 3 (Integrated) by using IA-CM. The results of this study indicate that the capability level of APIP in Inspectorate of Bangka Belitung Island Province is currently at level 3 (integrated). In each element, all relevant audit policies, processes and procedures are defined, implemented and integrated.  
Pengaruh Self Assessment System Terhadap Kepatuhan Pajak Putri, Andiani; Adi, Priyo Hari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38012

Abstract

This study aims to determine how the tax compliance in the city of Kendal Regency. The variables used in this research are Self Assessment System, Equality Principle, and Tax Compliance. This study focuses on data on taxpayers in Kendal Regency. The data collection method used in this study is the method of distributing online questionnaires to 104 Civil Servants in Kendal Regency. Analysis of the data used is multiple linear regression analysis. Based on the research that has been done, it is proven that the self-assessment system has an effect on tax compliance while the principle of equality has no effect on tax compliance.  
Pengaruh Motivasi, Modal Ivestasi Minimal Dan Persepsi Resiko Terhadap Minat Mahasiswa Universitas Negeri Di Bali Untuk Berinvestasi Pada Masa Pandemic-Covid-19 (Studi Kasus Mahasiswa S1 Akuntansi Universitas Pendidikan Ganesha dan Universitas Udayana) Prasini, Sinta Suci; Herawati, Nyoman Trisna
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35702

Abstract

This study aims to determine the effect of motivation, minimal investment capital and risk perception on the interest of public university students in Bali to invest during the covid-19 pandemic. This study uses a quantitative approach.  Data were collected by using a questionnaire as a research instrument. This data is primary data because the data is obtained directly from the respondents' answers in the questionnaire distributed via google form. All students of S1 Accounting Study Program, Faculty of Economics, Ganesha University of Education and Udayana University were used as the population in this study.  From the entire population, the sample was determined by purposive sampling method. Based on the sampling method, the samples obtained were 285 respondents. The data analysis technique used is descriptive statistical test, classical assumption test and multiple linear regression analysis using SPSS 20.0 for Windows program. The results showed that motivation (X1) and minimal investment capital (X2) had a significant positive effect, for risk perception (X3) had a significant negative effect on interest in investing.   
Pengaruh Fintech, Teknologi Infromasi, Dan E-Commerce Terhadap Kepuasan Financial Masyarakat Kota Medan Yolanda, Yola; Dessyana, Dessyana
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.41020

Abstract

This study aims to examine and analyze the effect of fintech, information technology, and e-commerce on financial satisfaction both simultaneously and partially in the people of Medan City. The number of respondents as many as 400 people of Medan City. The sampling technique in this research is purposive sampling. The type of data in this study is primary data obtained through a questionnaire. The analytical tool used by the researcher is SPSS 25. The results of data analysis show that simultaneously the variables of fintech, information technology, and e-commerce, while partially the fintech and information technology variables affect the financial satisfaction of the Medan City community, while the e-commerce variable does not. affect the financial satisfaction of the people of Medan city. The value of Adjusted R Square (Adjusted R2) is 0.063 or 6.3%. So it can be said that fintech, information technology and e-commerce can explain financial satisfaction by 6.7% and the remaining 93.3% other variables not examined in this study.  
Pengaruh Profitabilitas, Likuiditas Dan Struktur Aset Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderating Mukaromah, Dewi Uktani; Suwarti, Titiek
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.39819

Abstract

This study aims to analyze and examine the effect of profitability, liquidity, and asset structure on capital structure with firm size as the moderating variable. The population used in this study is all property and real estate companies that have been listed on the Indonesia Stock Exchange (IDX) in the last three years, namely 2018-2020 as many as 182 companies. The sampling method used in this research is using purposive sampling technique which gets a sample of 172 companies and after being outliers to 141 companies. The data analysis method used in this research is Moderating Regression Analysis (MRA). The results of this study explain that liquidity has a negative effect on capital structure, liquidity has a negative effect on capital structure, while profitability has no effect on capital structure. Firm size moderates the effect of liquidity and asset structure on capital structure, but firm size does not moderate the effect of profitability on capital structure.   
Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Buleleng Saputra, Komang Aryadi; Yasa, I Nyoman Putra
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35551

Abstract

This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.  Abstract This study aims to determine the effect of taxpayer awareness and tax services on rural and urban land and building tax revenue (PBB-P2). This study uses a quantitative approach using instruments in its measurement and statistical processing. This research was conducted in Buleleng Regency with a population of 238,000 rural and urban land and building taxpayers (PBB-P2). Sampling using purposive sampling in order to obtain a sample of 265 taxpayers. The research data were collected using a questionnaire which was then processed with multiple linear regression analysis with the help of SPSS version 22.The results of the study stated that (1) taxpayer awareness (X1) had a positive and significant effect on PBB-P2 revenue and (2) tax authorities (X2) has a positive and significant effect on PBB-P2 revenue.
Pengaruh Penerapan E-Filing Dan E-Billing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Perpajakan Dan Preferensi Risiko Wajib Pajak Sebagai Variabel Moderating (Studi Kasus Pada Kpp Pratama Surabaya Sawahan) Novimilldwiningrum, Helena; Hidajat, Sjarief
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.38006

Abstract

This study aims to determine the effect of the implementation of E-filing and E-billing on Individual Taxpayer Compliance with Tax Understanding and Taxpayer Risk Preferences as Moderating Variables (Case Study at KPP Pratama Surabaya Sawahan). The population in this study were all individual taxpayers registered at KPP Pratama Surabaya Sawahan in 2020, which were 96,380 people. The sampling technique used is the non-probability sampling method, convenience sampling technique, with a total sample of 399 samples which are the number of effective individual taxpayers and non-effective individual taxpayers. because this research focuses on effective individual taxpayers. Data collection techniques using closed questionnaires. The data analysis technique in this study uses moderated regression analysis (MRA). The results showed that the implementation of e-filing and e-billing had a positive effect on Individual Taxpayer Compliance (Sig. 0.000 < 0.05). And understanding of taxation as a moderating variable strengthens the relationship between the application of e-filing and e-billing to individual taxpayer compliance with a negative coefficient with Sig. 0.000 < 0.05. And Risk Preference as a moderating variable strengthens the relationship between the implementation of e-filing and e-billing on Individual Taxpayer Compliance with a positive coefficient direction with Sig. 0.000 < 0.05.  
Pengaruh Pendapatan Debitur, Besar Pinjaman, dan Kebijakan Restrukturisasi Terhadap Tingkat Kelancaran Pengembalian Kredit di Masa Pandemi Covid-19 Pada Lembaga Perkreditan Desa (LPD) Kecamatan Buleleng Asih, Ni Kadek Wiwiek Widhi; Atmadja, Anantawikrama Tungga
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.35752

Abstract

This study aims to determine the effect of debtor income, loan size, and restructuring policies on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District. This type of research is quantitative research. The population used is all Lembaga Perkreditan Desa (LPD) in Buleleng District. The sampling technique in this study used purposive sampling with a total sample of 65 respondents. Sources of data used are primary data obtained through the distribution of questionnaires. The data were then analyzed using descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing with the help of the SPSS 26 program. The results showed that debtor income and restructuring policies had a positive and significant impact on the smooth rate of loan repayment during the Covid-19 pandemic at Lembaga Perkreditan Desa (LPD). While, the size of the loan has a negative and significant effect on the smooth rate of credit repayment during the Covid-19 pandemic at the Lembaga Perkreditan Desa (LPD) of Buleleng District.  

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