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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
Analisis Pengaruh Entrepreneurial Networking Dan Keuanggulan Bersaing Terhadap Kinerja Usaha Dengan Pemanfaatan Digital Marketing Sebagai Pemoderasi Pada Umkm Kota Medan Gaol, Masria Lumban; Sigalingging, Eni Duwita
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.v13i01.41114

Abstract

The objective of the research was to find out 1) the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, and 2) Digital Marketing in modernizing the influence of Entrepreneurial Networking, Competitive Advantage on MSME Business Perfomance in Medan, The population used causality method. The population was 85 MSME in Medan Amplas, and all of them were used as the samples and analyzed by using measurement model (outer model) and structural model (inner model), and effect size for moderating variable. The result of the research showed that 1) Entrepreneurial Networking, Competitive Advantage  had positive and significant influence on MSME Business Perfomance in Medan, and 2) Digital Marketing could moderate the influence of Entrepreneurial Networking, Competitive on MSME Business Perfomance in Medan. 
Pengaruh Pajak (Etr), Tunneling Incentive (Tnc), Mekanisme Bonus (Itrendlb) Dan Firm Size (Size) Terhadap Keputusan Transfer Pricing (Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2017-2020) Setyorini, Fany; Nurhayati, Ida
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.v13i01.40110

Abstract

Transfer pricing is a policy on transfer prices, including: selling prices of goods or services, and intangible assets to subsidiaries or related parties located in their country or in other countries. Currently, many national companies have turned into multinational companies. The difference between national and multinational companies is in the location of the company's operations, this makes the company's operational activities not only concentrated in one country. The impact of this resulted in differences in regulations and policies, especially in taxes. For the government, taxes are a source of state treasury revenue, while for companies, taxes are a burden that must be paid to the state. Transfer pricing is carried out to obtain maximum profit. The purpose of this study is to examine the effect of Taxes, Tunneling Incentives, Bonus Mechanisms and Firm Size on Transfer Pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The sample was obtained using purposive sampling method with several criteria, the results obtained a sample of 163 companies. Hypothesis testing was carried out using multiple linear regression with the help of SPSS 25. The results of this study indicate that the tax and bonus mechanism has no effect on transfer pricing at a significance level of 0.467 > 0.05 and 0.68 < 0.05. Tunneling incentive and firm size affect transfer pricing with a significance level of 0.014 < 0.05 and 0.043 < 0.05. The value of Adjusted R Square is 5.9% while the remaining 94.1% is influenced by other variables not examined in this study.
Pengaruh Kesesuaian Kompensasi, Gaya Kepemimpinan, Perilaku Tidak Etis, dan Kompetensi terhadap Kecurangan Akuntansi dalam Perspektif Fraud Diamond Sari, Ni Putu Devrilia; Musmini, Lucy Sri
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.v13i01.35560

Abstract

This research aims to examine the effect of diamond fraud elements, such as, 1) compensation suitability, 2) leadership style, 3) unethical behavior, 4) competence, toward accounting fraud. This research employed quantitative research method that use data obtained from questionnaires and measure using the Likert scale. The research’s population were all employees of LPD’s around Abiansemal Districts. Non-probability sampling method is used with purposive sampling technique in which the chairman, secretary, and treasurer as respondents. The quality of the data is examined using the validity and reliability test. The classical assumption test used are normality, multicollinearity, and heteroscedasticity tests. The data analysis method used was multiple linear regression analysis with the assistance of SPSS 26.0 for Windows. The conclusion of the research showed: 1) compensation suitability and leadership style had a significant negative effect on accounting fraud, 2) unethical behavior and competence had a significant positive effect on accounting fraud. The results of this study have implications for LPD’s and future researchers.  
Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018 – 2020) Firdaus, Vidella Anisa; Poerwati, Rr Tjahjaning
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.v13i01.38009

Abstract

This study aims to examine the effect of capital intensity, sales growth and executive compensation on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. Determine the number of samples using the purposive sampling method in order to obtain 44 companies. The method used is panel data regression with a fixed effect model (FEM). The results showed that capital intensity had a significant positive effect on tax avoidance. Whereas sales growth and executive compensation have no effect on tax avoidance.
Pengaruh Pendapatan, Jumlah Nasabah, Dan Suku Bunga Terhadap Penyaluran Kredit Pada Pt. Pegadaian (Persero) Cabang Semarang Di Masa Pandemi Covid 19 Maharani, Safitri; Poerwati, Rr Tjahjaning
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.v13i01.36107

Abstract

This study aims to analyze the effect of income, number of customers, and interest rates on credit distribution of PT.  Pegadaian (Persero) Semarang branch in 2018-2020.  The sample of this study was determined by purposive sampling method based on the first criteria of PT.  Pegadaian (Persero) Semarang branch in 2018-2020, the two PT.  Pegadaian (Persero) Semarang branch with increased distribution in 2015-2019, and the three PT.  Pegadaian (Persero) Semarang branch which has the necessary data in full to support the research being carried out such as: Income, Number of Customers, Interest Rates, and also Credit Distribution data, so that a sample of 48 outlets of PT.  Pegadaian (Persero) Semarang branch.  This research uses multiple linear regression model.  The results of this study conclude that income has a significant effect on Credit Disbursement.  The number of customers has no significant effect on Credit Disbursement, and interest rates have a significant effect on Credit Disbursement.
Pengembangan Model Project Based Learning Dalam Sistem Informasi Managemen Untuk Memperkuat Literasi Teknologi Wati, Putu Eka; Putrawan, I Wayan; Putra, I Putu Bayoe Maha
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.v13i01.41330

Abstract

Technological advances have received great attention from all sectors to improve the sustainability of life today. At this time people are forced to master technology or better known as technological literacy. Presidential Decree No. 8 of 2012 concerning KKNI, which focuses on CPL (achievement profile of graduates who will later be billed as learning outputs. The output of the management information system course is expected to be able to design and implement data-based information technology infrastructure to realize information resilience oriented to community needs and technological developments This study aims to determine the feasibility of teaching materials for management information systems based on project-based learning from the aspect of content, language, design and determine the feasibility of teaching materials in group trials. The subjects of this study were Ganesha Guru Polytechnic students who took management information systems courses, While the object under study is a management information system teaching material based on project-based learning. The research was developed using the ASSURE model, with the consideration that this development model is learning-oriented. involving language, content and media experts. Each expert is given 8 instruments and provides an assessment according to the project-based learning teaching materials that have been developed. Assessment of teaching materials that have been developed from content, design and language experts shows that teaching materials that have been packaged with an average of 4.6 are in the very good category. This shows the feasibility level of management information system teaching materials developed with a project-based learning model are suitable for use among students. Student assessments are also in line with the results of the feasibility of experts. Student assessments state that the teaching materials developed are categorized as good
Pengaruh Profitabilitas, Pertumbuhan Laba, Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi Amelia, Nathasia Anggi; Anwar, Saiful
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.v13i01.40220

Abstract

The value is the aftereffect of the organization's monetary exhibition in one period. The rationale for this review is to examine the impact of benefits, benefit development, and capital construction on firm value and to examine the capacity of corporate social obligations to direct the impact of productivity, benefit development, and capital design on firm value in the buyer cycle. regional organizations listed on the Trade Exchange. Indonesia 2015-2019.The sampling technique used a purposive testing strategy using specific steps to obtain 24 organizations with 120 annual reports. The investigative strategy used is Partial Least Square using WarpPLS 7.0 software.The results of this study indicate that benefits affect firm value, while benefit development and capital design have no impact on firm value. Furthermore, the existence of corporate social obligations as a driving variable weakens the impact of benefit development on firm value, but cannot direct the impact of productivity and capital construction on firm value. 
Pengaruh Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, Pengetahuan Akuntansi dan Kompatibilitas terhadap Minat UMKM dalam Menggunakan Aplikasi SI APIK Wiratama, Kadek; Sulindawati, Ni Luh Gede Erni
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.v13i01.35566

Abstract

The purpose of this study is to determine the effect of perceived usefulness, perceived ease of use, accounting knowledge and compatibility on behavioural intention in using SI APIK applications by the MSMEs. This study uses a quantitative research design that used data collection instrument in the form of a questionnaire. The population that used in this study is all the MSMEs in Buleleng District. Determination of the sample is using the purposive sampling method and then calculated by using the Slovin formula for the minimum number of samples that needed, which resulted 98 samples from the total of 6.836 MSMEs. Data analysis that used in this study are descriptive analysis, variable measurement, data quality test, classic assumption test, multiple linear regression analysis and hypothesis test by using the SPSS application. The result of this study get that the perceved usefulness, perceived ease of use, and compatibility have positive and significant effect on behavioural intention in using the SI APIK application. While accounting knowledge has no positive and significant effect on behavioural intention in using the SI APIK application. 
Pengaruh Volume Perdagangan, Kurs Dan Risiko Pasar Terhadap Return Saham Pada Perusahaan Lq-45 Di Bursa Efek Indonesia Tahun 2018-2020 Mardiyanto, Bernike Bilha Damaris; Poerwati, Rr Tjahjaning
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.v13i01.38071

Abstract

This study aims to prove the effect of trading volume, exchange rate, and market risk on stock returns of LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The type of research conducted is causal associative research. The research population includes LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period as many as 36 companies. The sampling technique used purposive sampling in order to obtain 108 samples. The data analysis method used is multiple linear regression. Based on the results of the research, trading volume has a positive and significant effect on stock returns, as evidenced by the beta coefficient value of  at a significance value of 0.006. Exchange rate does not affect the return of shares is evidenced by the value of the beta coefficient of  the significant value of 0.072. Market risk has a positive and significant effect on stock returns as evidenced by the beta coefficient value of 0.041 at a significance value of 0.000. The multiple linear regression equation in this study is Y = (-1.484) +  Volume +  Exchange Rate + 0.041 Beta + e   
Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia Dan Minat Menggunakan E-commerce Terhadap Kinerja Keuangan UMKM Pada Masa Pandemi COVID-19 di Kecamatan Buleleng Ayu Dhara Kartika Sari, I Gusti; Musmini, Lucy Sri
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.v13i01.35273

Abstract

The financial performance of Micro, Small, and Medium Enterprises is an attempt by every company to measure and assess a success that is used to generate profits. This study aims to determine the partial effect of financial literacy, human resource competence, and interest in using e- commerce on financial performance in the Buleleng District. The type of data used is quantitative data. Sources of data in this study, namely primary data using techniques survey (questionnaires). The population in this study are Micro, Small, and Medium Enterprises in Buleleng District. The sampling technique used is the purposive sampling technique with a total sample of 29 villages and the number of respondents as many as 49 people. Data analysis in this study used SPSS version 16 for windows. The results of this study indicate that financial literacy, human resource competence, and interest in using e-commerce have a positive and partially significant effect on financial performance in Micro, Small, and Medium Enterprises in Buleleng District. Based on the results of this study, it can be seen that the three independent variables have a positive and significant effect on financial performance.

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