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Putu Cita Ayu
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Hita Akuntansi dan Keuangan

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PENGARUH ANGGARAN BERBASIS KINERJA DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA INSTANSI PEMERINTAH PADA KANTOR DINAS PEMERINTAH KABUPATEN BADUNG Ni Made Kertiani; Ni Putu Ayu Kusumawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.774

Abstract

The purpose of this study was to determine the effect of performance-based budgeting and regional financial accounting systems on the performance of government agencies in government offices in Badung Regency. The population used in this study were all employees working in the Badung Regency Office as many as 1089 people. Determination of the sample using purposive sampling to obtain 102 people as samples. After testing the instrument and testing the classic assumptions, then the data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of performance-based budgeting on the performance of government agencies obtained a regression coefficient of 0.133, tcount value of 2.291 and t test significance value of 0.024 <0.05, so that H1 was accepted, it can be concluded that performance-based budgeting has a positive and significant effect on the performance of government agencies in the Badung Regency Government Office. The influence of the regional financial accounting system on the performance of government agencies obtained a regression coefficient of 0.698, tcount of 14.181 and t test significance value of 0.000 <0.05, so H2 is accepted, it can be concluded that the regional financial accounting system has a positive and significant effect on agency performance government at the Badung Regency Government Office.
PENGARUH TEKANAN FINANSIAL, ASIMETRI INFORMASI DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR Ni Made Kusumayanti; I Putu Nuratama; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.780

Abstract

Thei purpose ofi thisi study is to obtain empirical evidence about thei influence ofi financial pressures, informationi asymmetry andi job satisfactioni on thei tendencyi ofi accountingi fraud on thei Rural Credit Banki in Denpasarli City. Thei sample in thisi study was 20 rural banks in Denpasarli with 93 respondenits. Thei method ofi determiningi thei sample usingi purposivei sampling, datal collected by distributingi questionnaires. Datal were analyzed with Descriptivei Statistical Analysis, Validity Test, Reliability Test, Classic Assumptioni Test, F Test, t Test andi Multiple Lineari Regression Analysis. From thei results ofi thisi study, it can be seen that thei financial pressure variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.002 <0.05 is obtained, so thei higheri thei financial pressure, thei tendencyi ofi accountingi fraud is increasing. Thei informationi asymmetry variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.023 <0.05 is obtained so thei higheri thei informationi asymmetry, thei tendencyi ofi accountingi fraud is increasing. Thei variable job satisfactioni has a negativei influence on thei tendencyi ofi accountingi fraud where thei significancei value obtained is 0.818> 0.05 so thei higheri thei job satisfaction, thei tendencyi ofi accountingi fraud decreases.
PENGARUH KEMAMPUAN TEKNIK PERSONAL, KETERLIBATAN PEMAKAI DAN INFOMATION TECHNOLOGY SOPHISTICATION TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI DI BPR KABUPATEN GIANYAR Ni Putu Cantik Lediana Putri; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1006

Abstract

Accounting information system performance is a description of the level of achievement during using accounting information systems in a certain period, the purpose of this study is to determine thel effect of personal engineering abilities, user involvement, and information technology sophistication on the performance of accounting information systems. The population in this study are all employees who work at BPR ls located in Gianyar Regency. The sampling method used in this study is the non probability sampling method with a purposive sampling technique which is a sampling technique by determining certain criteria or considerations. Respondents in this study were 127 respondents. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of this study indicate that the ability of personal techniques has a positive and significant effect on the performance of accounting information systems, user involvement has a positive and significant effect on the performance of accounting information systems, and information technology sophistication has a positive and significant effect on the performance of accounting information systems on BPR in Gianyar Regency.
PENGARUHILINGKUNGANOPENGENDALIAN,LPENILAIANURESIKO SERTA;INFORMASI.DANKOMUNIKASIITERHADAPIKUALITAS KREDIT MIKROLDI.BRI UNIT SE-KANTOR CABANG BRI UBUD Luh Ade Dwi Wahyuni; I Wayan Sudiana; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1529

Abstract

Credit quality is one of the most important things in the world of banking. The better the credit quality, the better the performance of the bank because credit is one of the banks biggest pr­ofit sources. But in reality banks are still experiencing problems in maintaining good credit quality caused by internal and external parties of the bank. The purpose of this study was to determine the effect of the identification environment, risk assessment as well as information and communication of the quality of microcredit in the BRI of the Ubud Branch Office. To maximize credit quality the bank can implement an internal control system. This study uses descriptive quantitative data analysis, data collection as done by distributing a questionnaire to respondents. This research uses data analysis techniques: validity test, reliability test, multiple linier regression analysis, coefficient of determination, F test and t test. As for the result of the study stated the validity test show the results of the assessment above 0,05 which means that all statements in the questionnaire are valid. Reliability test shows results above 0,60 which means all of the variables are reliable. Multiple linier regression analysis showed results is X1: 0,438, X2: 0,266 and X3: 0,275. The coefficient of determination shows a figure of 65,3% which means the control environment, risk assessment and information ad communication have a 65,3% effect on credit quality while 34,7% is influenced by other factors not examined. F test and t test show the results of X1, X2 and X3 have a positive and significant effect on credit quality.
PENGARUH KOMPOTENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, DAN PEMAHAMAN AKUNTANSI BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA SE- KECAMATAN GIANYAR Ni Kadek Gino Melinda; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1547

Abstract

The Village Credit Institution (LPD) is an economic institution in the village that is useful as a place to collect funds, provide credit, as well as a source of financing in development in the village area in Bali. The purpose of this research is to determine the effect of human resource potential, internal control systems, and understanding of acrual-based accounting on the quality of financial statements. The population used in this study were all LPD employees in Gianyar District, totaling 223 people with 40 LPDs located in Gianyar District with 80 employees selected as the research sample. Determination of the sample using Non Probability sampling with purposive sampling formula used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple regression analysis, F test, determination coefficient (R2), and t test. The results of this research showed that:(1) Human Resource Compotency hasta positive effect on the Quality of Financial Statements..(2) The Internal Control System has a positive effect on the Quality of Financial Statements.(3)Accrual Based Accountting Understanding has a positive effect on the Quality of Financialy Statements.
PENGARUH ASIMETRI INFORMASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SE-KECAMATAN TEGALLALANG I Gede Apriana; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1552

Abstract

This study aims to provide empirical evidence regarding the significance of the effect of information asymmetry and adherence to accounting rules on the tendency of accounting fraud at Village Credit Institutions in Tegallalang District. The sample used was 108 respondents. The sample collection method used was purposive sampling technique. The data used are primary data obtained by distributing questionnaires to respondents. The analysis technique used is descriptive statistics, non-response bias test, validity test, reliability test, classic assumption test, multiple regression analysis, coefficient of determination (R2), F test, t test. The results of the research prove that: (1) Information asymmetry has a positive effect on the tendency of accounting fraud, with a regression coefficient value of 0.410 and a significance value (Sig.) Of 0.007 less than 0.05. This shows that the increase in information asymmetry has an impact on the increasing tendency of accounting fraud. (2) Adherence to accounting rules has a negative effect on the tendency of accounting fraud, with a regression coefficient value of -0.422 and a significance value (Sig.) Of 0.000 less than 0.05. This shows that an increase in the compliance of accounting rules has an impact on the decrease in the tendency of accounting fraud.
PENGARUH SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL PEMODERASI I Nyoman Thegar Suryanatha; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1574

Abstract

Financial reports for MSMEs are accounting information that has an important role to achieve business success, which is the basis of reliable accounting information for economic decision making in managing MSMEs, including market development decisions, pricing and so on so that quality financial reports are needed for MSME. This study has a purfose know the influence of human resource, the use of information technology with the understanding of accounting as a moderating on the quality of financial statements in all of MSME in South Denpasar Subdistrict The population used in this study were all MSMEs in South Denpasar Subdistrict registered with the Office of Cooperatives, Small and Medium Enterprises, as many as 48 MSMEs were active during the Covid-19 pandemic, considering the research carried out during the Covid-19 pandemic period only 16 MSMEs were willing received filling in the questionnaire with 42 respondents, so the sample in this study was 42 people. After testing the instrument and testing the classic assumptions, then the data are analyzed using moderated regression analysis (MRA), determination, t test, and F test. The analysis showed that the effect of human resources on the quality of financial statements with a significance of 0.000 <0.05, so that the first hypothesis (H1) was accepted. The influence of the use of information technology on the quality of financial statements was influenced with a significance of 0.000 <0.05, so that the second hypothesis (H2) was accepted. The influence of accounting understanding to the quality of financial statements with a significance of 0,489 > 0,05, so that the third hypothesis (H3) was rejected. The effect of human resources on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.086 >0.05, so the third hypothesis (H4) was rejected. The influence of the use of information technology on the quality of financial statements with the understanding of accounting as a moderating variable with a significance of 0.014 <0.05, so the fourth hypothesis (H5) was accepted.
PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT, PENGUNGKAPAN INTELLECTUAL CAPITAL DAN UKURAN DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN Ni Ketut Ary Sedani; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1575

Abstract

The purpose of this study is to obtain evidence of the effect of ERM disclosure, IC disclosure and board size on firm value. This research was conducted on property, real estate and construction sector companies in 2015-2018 with 44 populations and 144 samples. The results of this study are multiple linear regression, which shows that enterprise risk management disclosure has a positive and significant effect on firm value, while intellectual capital disclosure and board size do not have a significant effect on firm value.
PENGARUH MORALITAS INDIVIDU, KOMITMEN ORGANISASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA Ida Ayu Mega Evia Lestari; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1803

Abstract

Fraud prevention is an effort made to prevent someone from committing fraudulent acts that can cause losses. This study aims to determine the effect of individual morality, organizational commitment and a whistleblowing system on the prevention of fraud in village financial management. This research was conducted in all villages in the District of Mengwi. The sample in this study was 86 village officials. The sampling method used was proportionate stratified random sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. From the results of this study that the variables of individual morality, organizational commitment, whistleblowing system have a positive and significant effect on fraud prevention.
PENGARUH LINGKUNGAN KERJA, EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN KENYAMANAN FISIK TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA SE – KECAMATAN SUKAWATI Febriari Ni Putu Pande; Ayu Putu Cita
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2296

Abstract

Employee performance is very influential on the progress of an institution, especially in bank and non-bank financial institutions such as Village Credit Institutions that aim to uncover and present the fact that employee performance is very influential on the progress of a Sukawati District Village Credit Institution such as the work environment, the effectiveness of SIA use, and physical comfort. This research focuses on village credit institutions in Sukawati subdistrict. This study was conducted in 33 LPD in Sukawati District with 280 people. The sampling method used is a non probability sampling method with purposive sampling technique with certain considerations. The sample was taken from a total of 99 related to SIA, namely the head of LPD, treasurer and business administration. Data collection is carried out with penyebaran questionnaire and interviewin LPD Sukawati Subdistrict with the necessary data analysis, namely multiple linear analysis. This research provides results of the work environment, the effectiveness of the use of Accounting Information System and physical comfort positively affect the performance of LPD employees of Sukawati Subdistrict, so it is strongly supported by TAM theory and TPC Theory.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Adek Ayu Susatari Milenia Apsari, Ni Made Tina Budi, I Made Agus Setia Cokorda Gde Bayu Putra Febriari Ni Putu Pande Gusti Alit Suputra Gusti Ayu Agung Anik Pramiari Dewi Gusti Ayu Kade Ratih Gusti Ayu Widhi Antari Hurnaleontina, Putu Nuniek I Gede Apriana I Gede Aryana Mahayasa I Gede Sanica I Kadek Adi Kresna Cakra Wibawa I Kadek Agus Widiatmika I Kadek Deni Arta I Made Sadha Suardikha I Made Suidarma I Nyoman Thegar Suryanatha I Putu Agus Awan Setiyawan I Putu Fery Karyada I Putu Fery Karyada I Putu Nuratama I Wayan Suartina I Wayan Sudiana Ida Ayu Arik Anggari Putri Ida Ayu Mega Evia Lestari Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Kadek Sinta Prameswari Kusuma Dewi, Putu Arista Kusumawati, Ni Putu Ayu Luh Ade Dwi Wahyuni Made Arya Dyasti Pertiwi Marsudiana, I Dewa Nyoman Mulyawati, Dewa Ayu Made Ni Kadek Dinda Artha Dharmayanti Ni Kadek Dinda Loveli Ni Kadek Gino Melinda Ni Kadek Puspita Dewi Ni Ketut Ary Sedani Ni Ketut Muliati Ni Komang Nita Pebriyani Ni Komang Sumadi Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Putu Sandrya Dewi Ni Luh Widya Pebriantari Ni Made Kertiani Ni Made Kusumayanti Ni Made Tia Purnama Dewi Ni Made Wisni Arie Pramuki Ni Nyoman Adityarini Abiyoga Vena Swara Ni Putu Ari Yani Ni Putu Ayu Kusumawati Ni Putu Cantik Lediana Putri NI PUTU MARIANI Ni Putu Novi Ayu Antari Ni Putu Septia Purnama Putri Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Ary Astini Ni Wayan Sinta Sunetri NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Prabandari, I Gusti Agung Ayu Intan Pramuki, Ni Made Wisni Arie Pratiwi, Ni Putu Trisna Windika Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Sumantri, I. GA. Alit Wati, Ni Putu Eka Yanthi, Ni Putu Risma