Jurnal Ilmiah Akuntansi dan Humanika最新文献

Pengaruh Literasi Keuangan, Persepsi Kredibilitas Dan Persepsi Manfaat Terhadap Minat Penggunaan E-Money GoPay Pada Masa Pandemi Covid-19 金融识字的影响，对在Covid-19大流行期间使用E-Money GoPay的兴趣的认可和好处的看法

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.45632

Kadek Heni Vitrya Sari, Sunitha Devi

引用次数: 0

ANALISIS SISTEM PENGENDALIAN KREDIT BERLANDASKAN PRINSIP TUKKEPAR PADA KOPERASI KREDIT SUMBER KASIH TANGEB

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.48285

Christian Denny Setiawan, I. P. Putra

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Konsep Wrddhi Grhiyad Dalam Pengendalian Kredit (Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali)

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.48895

I. P. Pratama, L. Dewi

{"title":"Konsep Wrddhi Grhiyad Dalam Pengendalian Kredit (Studi Kasus Pada LPD Desa Adat Subamia, Kecamatan Tabanan, Provinsi Bali)","authors":"I. P. Pratama, L. Dewi","doi":"10.23887/jiah.v13i1.48895","DOIUrl":"https://doi.org/10.23887/jiah.v13i1.48895","url":null,"abstract":"This study aims to determine the application of the wrddhi grhiyad concept that can be used as a work base by the Subamian Traditional Village LPD in credit control, and the effectiveness of the application of the wrddhi grhiyad concept as the value of Hindu local wisdom in credit control at the Subamian Traditional Village LPD. Sources of data used are primary and secondary data. Primary data was obtained from interviews, while secondary data was obtained from the profile of the Subamian Traditional Village LPD, the Subamian Traditional Village LPD credit realization report, the Subamian Traditional Village LPD profit and loss report, and an overview of the application of the wrddhi grhiyad concept in credit control at the Subamian Traditional Village LPD. The method of data collection was done through observation, interviews, documentation, and literature study. The analytical method used is descriptive qualitative method. The results of this study indicate that the application of the concept of wrddhi grhiyad as the value of Hindu local wisdom can be used as a working basis in credit control, because it is able to suppress and prevent the risk of bad credit. The application of the wrddhi grhiyad concept as the value of Hindu local wisdom in controlling credit is effectively used because it is in line with the purpose of the establishment of the the Subamian Traditional Village LPD, namely the welfare of the community and the LPD without reducing the value of Hindu local wisdom.","PeriodicalId":200053,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Humanika","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128641607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Tingkat Keseriusan Pelanggaran, Personal Cost, Komitmen Profesional, dan Self Efficacy Terhadap Intensi Melakukan Whistleblowing (Studi Empiris Pada Lembaga Perkreditan Desa Kecamatan Penebel) 严重程度的影响，个人成本，职业承诺，以及对口头语的实证研究。

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.48957

Nining Dwi Cahyani, Nyoman Ayu Wulan Trisna Dewi

{"title":"Pengaruh Tingkat Keseriusan Pelanggaran, Personal Cost, Komitmen Profesional, dan Self Efficacy Terhadap Intensi Melakukan Whistleblowing (Studi Empiris Pada Lembaga Perkreditan Desa Kecamatan Penebel)","authors":"Nining Dwi Cahyani, Nyoman Ayu Wulan Trisna Dewi","doi":"10.23887/jiah.v13i1.48957","DOIUrl":"https://doi.org/10.23887/jiah.v13i1.48957","url":null,"abstract":"Abstrak \u0000Penelitian ini memiliki tujuan untuk mengetahui: (1) pengaruh tingkat keseriusan pelanggaran terhadap intensi melakukan whistleblowing, (2) pengaruh personal cost terhadap intensi melakukan whistleblowing, (3) pengaruh komitmen profesional terhadap intensi melakukan whistleblowing, dan (4) pengaruh self efficacy terhadap intensi melakukan whistleblowing. Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh karyawan LPD di Kecamatan Penebel. Sampel yang digunakan dalam penelitian ini adalah 150 karyawan LPD. Data penelitian diperoleh dari penyebaran dan pengumpulan kuesioner. Data penelitian ini kemudian dianalisa menggunakan (1) analisis deskriptif, (2) uji instrumen (uji validitas dan reliabilitas), (3) uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas) (4) uji hipotesis (uji analisis regresi berganda, uji koefisien determinasi (adjust R2) dan uji T). Hasil penelitian menunjukkan bahwa: (1) tingkat keseriusan pelanggaran tidak berpengaruh terhadap intensi melakukan whistleblowing, (2) personal cost berpengaruh positif terhadap intensi melakukan whistleblowing, (3) komitmen professional berpengaruh positif terhadap intensi melakukan whistleblowing, (4) self efficacy berpengaruh positif terhadap intensi melakukan whistleblowing. \u0000Kata kunci: tingkat keseriusan pelanggaran; personal cost; komitmen profesional; self efficacy; whistleblowing.","PeriodicalId":200053,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Humanika","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127973510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH LITERASI, SIKAP KEUANGAN, PENGENDALIAN DIRI TERHADAP PERILAKU PENGELOLAAN KEUANGAN RUMAH TANGGA DI DESA PANJI ANOM 3 .潘甘村识字、金融态度和自我控制对家庭财务管理行为的影响

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.46043

Kadek Dera Yanti, Ni Made Suci

引用次数: 0

Pengaruh Sikap Keuangan, Tingkat Pendapatan, dan Tingkat Pendidikan terhadap PeriIaku PengeIoIaan Keuangan KeIuarga dengan Literasi Keuangan Sebagai VariabeI Intervening 经济态度、收入水平和教育水平对家庭财务素数进行变化干预的影响

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.47393

Kadek Ditha Handayani, Made Arie Wahyuni

{"title":"Pengaruh Sikap Keuangan, Tingkat Pendapatan, dan Tingkat Pendidikan terhadap PeriIaku PengeIoIaan Keuangan KeIuarga dengan Literasi Keuangan Sebagai VariabeI Intervening","authors":"Kadek Ditha Handayani, Made Arie Wahyuni","doi":"10.23887/jiah.v13i1.47393","DOIUrl":"https://doi.org/10.23887/jiah.v13i1.47393","url":null,"abstract":"Tujuan riset ialah untuk menguji pengaruh sikap keuangan, tingkat pendapatan, dan tingkat pendidikan terhadap perilaku pengelolaan keuangan keluarga yang dimodulasi oleh literasi keuangan. Jenis riset ini termasuk daIam telaah kuantitatif dengan instrumen riset berupa angket. Populasi dalam telaah ini ialah keluarga di Kabupaten Banjar dengan jumlah sampel 394 responden dengan menggunakan rumus Slovin. Pendekatan analisis data dalam riset ini mempergunakan uji regresi linier berganda, uji analisis jalur, dan uji Sobel. Hasilnya menunjukkan bahwasanya sikap keuangan berpengaruh langsung terhadap perilaku pengelolaan keuangan dan literasi keuangan; tingkat pendapatan berpengaruh langsung terhadap perilaku pengelolaan keuangan, tetapi tidak secara langsung mempengaruhi literasi keuangan; tingkat pendidikan berpengaruh langsung terhadap perilaku pengelolaan keuangan dan literasi keuangan; literasi keuangan mampu memediasi sikap keuangan dan tingkat pendidikan terhadap perilaku pengelolaan keuangan keluarga; sedangkan literasi keuangan tidak mampu memediasi tingkat pendapatan terhadap perilaku pengelolaan keuangan.","PeriodicalId":200053,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Humanika","volume":"28 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116622559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kompetensi Pemeriksa Pajak, Pemanfaatan Teknologi Informasi dan Pengalaman Pemeriksa Pajak terhadap Kualitas Pemeriksaan Pajak 税务检验员能力、信息技术利用和税务检验员对税务检查质量的经验的影响

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.53920

Radina Angganis, Indra Pahala, Hafifah Nasution

引用次数: 0

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Teknologi Informasi, dan Sistem Pengendalian Internal Terhadap Kualitas Informasi Keuangan di LPD Kabupaten Buleleng 布勒冷摄政对人力资源能力、信息技术应用和内部控制金融信息质量的影响

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.47728

Ni Nyoman Rinayanti Putri Mardani, I. Yudantara

引用次数: 0

Analisis Sistem Pengendalian Internal Terhadap Pemberian Kredit Di Koperasi Pegawai Negeri Praja Mukti

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.45640

Komang Ayu Megaputri, I. Astawa

引用次数: 1

Analisis Penerapan Sistem Informasi Akuntansi Pelelangan Atas Barang Jaminan Gadai Pada PT Pegadaian Area Denpasar 1 分析denmarket 1区域当铺抵押物物拍卖会计信息系统的应用情况

Jurnal Ilmiah Akuntansi dan Humanika Pub Date : 2023-04-30 DOI: 10.23887/jiah.v13i1.48598

Kadek Arysta Maharani, P. E. K. Dewi

{"title":"Analisis Penerapan Sistem Informasi Akuntansi Pelelangan Atas Barang Jaminan Gadai Pada PT Pegadaian Area Denpasar 1","authors":"Kadek Arysta Maharani, P. E. K. Dewi","doi":"10.23887/jiah.v13i1.48598","DOIUrl":"https://doi.org/10.23887/jiah.v13i1.48598","url":null,"abstract":"This study aims to determine the application of the accounting information system for the auction of pledged collateral at PT Pegadaian Area Denpasar 1 and which is appropriate to be applied to PT Pegadaian, the cause of the accounting information system for the auction of pledged collateral at PT Pegadaian Area Denpasar 1 is not able to prevent the increase in the balance of BJDPL, and the impact on company performance. Primary data obtained from interviews. Meanwhile, secondary data were obtained from company profiles, monthly outlet performance evaluation reports, OSL performance reports for the position of the Denpasar Regional Office, and an overview of the application of an auction accounting information system for collateralized goods at PT Pegadaian Area Denpasar 1. Data collection methods were carried out through observation, interviews, documentation, and literature study. The analytical method used is descriptive qualitative method. The results of this study indicate that the auction accounting information system for pledged collateral applied to PT Pegadaian Area Denpasar 1 has not been able to prevent the increase in BJDPL balances caused by internal company factors (system error and human error) and company external factors (customer's inability to pay off obligations and changes in customer personal data). The auction accounting information system for pledged collateral at PT Pegadaian Area Denpasar 1 has a positive effect on company performance, with system weaknesses that can still be prevented and corrected.","PeriodicalId":200053,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Humanika","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126681573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0