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INDONESIA
Jurnal Ilmiah Akuntansi dan Humanika
Published by Universitas Pendidikan Ganesha
ISSN : 20893310     EISSN : 25992651     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Ilmiah Akutansi dan Humanikan Undiksha adalah jurnal ilmiah bertujuan untuk mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang akutansi. Redaksi menerima artikel dalam bahasa Indonesia maupun Bahasa Inggris yang tidak dikirimkan atau telah dipublikasikan dalam jurnal lain. Penentuan artikel yang dimuat ditentukan oleh hasil review penyunting ahli. Jurnal ini terbit 3 kali dalam setahun.
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Articles 20 Documents
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Search results for , issue "Vol 11, No 2 (2021)" : 20 Documents clear
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 Likuiditas, Struktur Modal, Profitabilitas, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019 Agatha, Nike Aprilya; Irsad, Moch
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.v11i2.36189

Abstract

The purpose of this study was to examine the effect of liquidity, capital structure, profitability, dividendJpolicy, and company size on firmvalue. Firm value is an indicator of financial performance for companies that go public. high company value will indicate highshareholder prosperity. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange(BEI)J2015-2019. The number of samples taken was 24 companies. The sampling method in this study using purposive sampling andusing multiple linear regression analysis techniques assisted by the SPSS program which includes classical assumption test and partial test (t-test) with a real level (α)Jof 05%. The results of this study indicate that liquidity and capital structure have a negative effect onFirm Value, and for Profitability, Dividend Policy, and Firm Size have positive effect on Firm Value.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Profitabilitas (Studi Kasus pada Perusahaan Manufaktur di Bursa Efek Indonesia) Shahnia, Nurul Ajeng; Davianti, Arthik
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.v11i2.35221

Abstract

This study aims to examine the disclosure effect of Corporate Social Responsibility on profitability. Disclosure of economic, environmental, and social aspects of CSR as independent variables, firm size and leverage as control variables, and profitability as dependent variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2019 period. The sample selection in this study used a purposive sampling method and obtained 142 sample companies. Multiple linear regression techniques were used for hypothesis testing and the data was processed using Statistical Product and Service Solution Version 20. The results of this study indicate that the disclosure of Corporate Social Responsibility in economic and environmental aspects has no significant effect on company profitability, while disclosure of Corporate Social Responsibility social aspects has a significant positive effect on company profitability.
Determinan Ketepatan Pelaporan Keuangan pada Koperasi Serba Usaha di Kabupaten Bangli Satwika, Ni Nengah Meri Angga; Wahyuni, Made Arie
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.v11i2.29802

Abstract

This research was conducted to examine the effect of SPI, HR competence, IT management, and profitability on the accuracy of cooperative financial reporting. The research was conducted at the Multipurpose Cooperative in Bangli Regency. The sample in this study was 20 KSU using purposive sampling technique. The respondents of each KSU consist of 4 people, namely the chairman, treasurer, cashier and supervisor of the cooperative. Technique data by distributing questionnaires. Then the data were analyzed using descriptive statistical analysis, classical assumption test, multiple linear regression analysis. Presentation of data was assisted by the SPSS 20 for windows program. The research shows that: SPI, HR competence, IT utilization, and profitability have a positive effect on the accuracy of KSU's financial reporting.
Penerapan Metode Reorder Point (ROP) dalam Persediaan Sabun Cuci Merk “B-Light” pada UD. Dhofir Jaya di Desa Pemecutan Kaja Kecamatan Denpasar Utara Mahwan, Mahwan
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.v11i2.31482

Abstract

This study aims to determine (1) the level of demand for washing soap brand "B-Light" at UD. Dhofir Jaya in 2019 (2) Calculation of ordering for washing soap brand "B-Light" using the Reorder Point (ROP) method at UD. Dhofir Jaya in 2019 (3) The level of demand for washing soap with the "B-Light" brand after the Reorder Point (ROP) method was applied in ordering the "B-Light" brand of washing soap at UD. Dhofir Jaya. The type of this research is descriptive. The subject of this research is Mr. Ahmad Dhofir, as company owner. The Object of this research is determining right time to reorder by UD. Dhofir Jaya with Reorder Point (ROP) method. The data needed of this research are data on the purchase of goods, the purchase price and the selling price, the average demand per day, the duration of delivery of goods is calculated from the day of order, and determining the safety stock. The method to collecting data of this research is interview and observation method. Data analysis of this research is using descriptive analysis technique . the results of this research is, (1) average demand of the mounth is 2.515 box, (2) reorder made when Inventory in warehouse is 284 box and (3) the demand incresed to 873 box after using ROP method.
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) di Sma Negeri 4 Singaraja Tahun 2020 Saisarani, Kadek Gita Puspita; Sinarwati, Ni Kadek
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.v11i2.34447

Abstract

This study aimed to know (1) the planning, implementation, supervision, and reporting process of Dana BOS (the fund of School Operational Assistance) Management (2) the obstacles faced in managing Dana BOS in SMA Negeri4 Singaraja in 2020 as well as the efforts to overcome its obstacles. The research approached used was a descriptive qualitative approach. The data collection was done through observation, interview and documentation study. The data analysis used in this study were data reduction, data presentation, and conclusion drawing. The results show that 1) the planning, implementation, supervision, and reporting process of Dana BOS Management in SMA Negeri 4 Singaraja in 2020 has run well according to the technical guidelines of Permendikbud (Ministerial Regulation of Education and Culture) Number 8 of 2020, 2) the obstacles in managingDana BOS in SMA Negeri 4 Singaraja were the disbursement of funds was often delayed and there were also regulation changes in the School Operational Assistancemanagement. The efforts undergone to overcome the obstacles were done by the management team in SMA Negeri 4 Singaraja who have to borrow loans from the corporate partner and related to the changes in the government regulations, the financial management team re-compile LPJ (the accountability report) according to the new Permendikbud technical instructions.
Pengaruh Penggunaan Standar Pelaporan GRI, NPM, Size, DER, dan Kepemilikan Manajerial terhadap Pengungkapan Akuntansi Sumber Daya Manusia (Studi pada Perusahaan Pertambangan dan Manufaktur di Bei Tahun 2016-2019) Gita, Romy Chandra; Yuniarta, Gede Adi
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.v11i2.30272

Abstract

The purpose of this study was to empirically prove the effect of GRI guidelines, NPM, size, DER, and managerial ownership structure toward disclosure of human resource accounting. This research was a quantitative study using secondary data obtained from the company's annual report. The population of this study were all mining and manufacture sector companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sampling technique in this study was purposive sampling. The samples that met the purposive sampling criteria in this study were 44 companies. The data analysis technique used was multiple linear regression analysis using SPSS version 24 software. The results showed that partially GRI guidelines, NPM, size, and DER had a positive effect toward disclosure of human resource accounting, while managerial ownership structure negatively affected disclosure of  human resource accounting.
Pengaruh, Arus Kas Bebas, Arus Kas Operasi dan Pajak terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Jakarta Islamic Index Suhaimi, R.; Haryono, Slamet
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.v11i2.30915

Abstract

This study will conduct research on the influence between the independent variables and the dependent variable. Where in this study will examine the effect of Free Cash Flow, Operating Cash Flow and Taxes as independent variables on dividends as dependend variable, which are the dependent variable using company data listed on the Jakarta Islamic Index for the priod 2017-2019. Research method by using multiple regression test data analysis model (multiple regression) to test the relationship or the effect of independent variable. The results showed that two of the three independent variables used, namely operating cash flow had a significant and significant effect on dividends and taxes also had a significant effect on dividends, while free cash flow had no effect on the dependent variable, namely dividends.
Pengaruh Return on Asset dan Return on Equity serta Net Profit Margin terhadap Harga Saham Indeks Lq45 di Bursa Efek Indonesia Junaidi, Junaidi; Cipta, Wayan
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.v11i2.31612

Abstract

This study aims to examine about the effect of return on asset, return on equity and net profit margin on share price simultaneously and partially in LQ-45 companies. The subjeck of this research is the LQ-45 company and the research objects are return on assets, return on equity, net profit margin and stock price. Data were collected by recording documents and analyzed by multiple linear regression analysis. The results show that (1) there is a simultaneous significant effect of return on asset, return on equity and net profit margin on stock price of 71.8%, (2) there is  partially positive  significant effect of return on assets on stock price amounting to 52.1%, (3) there is partially positive  significant effect of return on equity on stock price of 26.0%, (4) there is  partially positive and significant effect on net profit margin on stock price of 52.7%
Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak Mianti, Yosy Fryli; Budiwitjaksono, Gideon Setyo
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.v11i2.37449

Abstract

This study aims to determine the effect of knowledge and tax sanctions on individual taxpayer compliance mediated by taxpayer awareness. The method of determining the sample using incidental sampling. Individual taxpayers who are registered at the Pratama Surabaya Mulyorejo Tax Service Office are the samples of this study. The sample collection method used a questionnaire and was analyzed using Partial Least Square with WarpPLS 7.0 software. The results of this study indicate that individual taxpayer compliance is influenced by knowledge of taxation and tax sanctions, the effect of tax knowledge on individual taxpayer compliance cannot be mediated by taxpayer awareness and the effect of tax sanctions on individual taxpayer compliance can be partially mediated by awareness taxpayer.

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