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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Terapan Abdimas JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Dharma Jnana EJOIN : Jurnal Pengabdian Masyarakat Hita Akuntansi dan Keuangan Lantera Widya INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI
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 SPI, Financial Pressure Dan Kesesuaian Kompensasi Terhadap (Fraud) Pada Lembaga Perkreditan Desa Ni Kadek Puspita Dewi; Putu Cita Ayu; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3310

Abstract

Fraud is an intentional mistake. Accounting fraud (fraud) occurs to be the beginning of the emergence of corruption. Factors influencing accounting fraud are internal control pressure, financial pressure and compensation suitability. This study intends to assess the impact of internal control system efficacy, financial pressure, and appropriate pay on accounting fraud. The population of this study consisted of employees of the Se Village Credit Institution, Abiansemal District, with 198 respondents constituting the sample. This research use multiple linear regression, the coefficient of determination, the t test, and the F test for data analysis. Based on the study's findings, it is evident that: (1) the effectiveness of the tax internal control system has a significant and negative effect on accounting fraud, where the regression coefficient is - 0.297 and sig 0.000. (2) financial pressure has a significant positive effect on accounting fraud, where the regression coefficient is 0.179 and sig 0.000. (3) the suitability of compensation has a significant negative effect on accounting fraud, where the regression coefficient is - 0.163 and sig 0.000. The magnitude of the influence of the independent variable on accounting fraud is 51.2%. Suggestions that can be given by researchers are LPDs in Abiansemal district are expected to be effective in implementing internal controls, providing compensation in accordance with employee contributions and giving warnings or sanctions to employees who are proven to have committed fraud.
PENGARUH WHISTLEBLOWING, SPIP, GOOD GOVERNANCE, DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DANA DESA Kadek Sinta Prameswari; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3466

Abstract

“Fraud is an act against or violates the law by people from within or from outside the organization, with the intention of obtaining personal or group benefits, directly or indirectly harming other parties. In an effort to minimize the occurrence of fraud, a preventive measure is needed, namely the prevention of fraud. Fraud Prevention is an action or effort to prevent or restrain someone from committing fraud that can be detrimental. This study aims to determine the effect of the whistleblowing system, the government's internal control system, good government governance, and the competence of the village apparatus on preventing fraud in the management of village funds. This research was conducted at the Village Office in East Denpasar District. The sample in this study consisted of 56 village officials. The sampling method used is the saturated method.. The results showed that the variable whistleblowing system, government internal control system, good government governance, and village apparatus competence had a positive and significant effect on preventing fraud in the management of village funds”.
Pengaruh Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi Ida Bagus Ananda Narayana; Putu Cita Ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3594

Abstract

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD of Abiansemal District turned into selected on this take a look at due to the fraud phenomenon that befell in one of the LPDs of Abiansemal District. The population in this study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated sampling technique. The samples taken were 136 respondents. Data collection techniques by means of observation, interviews, and questionnaires. Multiple linear regression analysis technique is an analytical technique used in this research. The results displau rationalization effect and locus of control have a positive and significant effect on the accounting fraud variable. While internal control has a negative and significant effect on accounting fraud at the Village Credit Institution, Abiansemal District. The study hope can help the diamond theory as theoretical implication. It is expected that this can provide information to improve internal control effect and then reduce the rationale and place of control over fraud committed by internal parties of the LPD, with practical implications for investigations.
Independensi, Kompetensi Profesional dan Locus Of Control dalam Mempengaruhi Kualitas Audit Judgment Putu Ariyati Apsari; Putu Cita ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3759

Abstract

This study examines how independence, professional competence, and locus of control influence audit judgment (a case study of the Bali Province Financial Audit Board). The people in this study were the forty auditors who worked for the Audit Board of the Representatives of the Province of Bali. Forty people were chosen as samples for this study using the purposive sampling method, and the results were analyzed using multiple linear regression techniques. This study's findings demonstrate that independence positively influences audit judgment. Professional competence influences audit judgment positively; locus of control influences audit judgment positively. Based on the research results, it is hoped that in the future, the auditor will maintain a certain level of independence, use the skills they already have to form a reasonable and accurate audit opinion and learn more skills that can help them make a good audit judgment.
Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi Akuntansi, Dan Kemampuan Teknik Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi Di Koperasi Simpan Pinjam Se - Kecamatan Sukawati Ni Kadek Dinda Artha Dharmayanti; Cokorda Gde Bayu Putra; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3876

Abstract

ABSTRACT This observation was carried out with the aim of uncovering the relationship or influence that is formed from the use of information technology, the participation of users of accounting information systems, and the technical skills of users on the effectiveness of accounting information systems for savings and loans in Sukawati District. 13 savings and loan cooperatives in Sukawati sub-district were designated as the study population with a sample size of 39 people who would later be analyzed using multiple linear regression techniques. in current observations it is revealed that the use of information technology can increase the effectiveness of the use of accounting information systems. in an effort to increase the effectiveness of the use of information systems, the cooperative must be able to make improvements to the user's involvement with the accounting information system, and the user's technical skills. In the future, this research is expected to be a basis for consideration by various parties who wish to increase the effectiveness of the use of information systems in companies through components that can influence it.
Peranan Risk Based Audit Pada Bagian Kredit Dalam Mengevaluasi Proses Kredit Gusti Ayu Kade Ratih; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3305

Abstract

This study aims to determine how the application of Risk-Based Audit on the credit department of PT. BPR Bank Kertiawan in order to improve the efficiency and effectiveness of the entity's internal audit. The results showed that the key business process credit at PT. BPR Bank Kertiawan which has a high risk is the Credit Analysis section which affects the credit take over process and the making of a Credit Agreement and its supporting documents so that for further examination, SKAI will focus on the Credit Analysis section which has a high inherent risk
Faktor Faktor Yang Mempengaruhi MinatMahasiswa Menggunakan E-Wallet Dalam Mengadopsi Perkembangan Financial Technologi Ni Luh Widya Pebriantari; I Putu Fery Karyada; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3852

Abstract

The ever-accelerating technological development will shape people's more pragmatic patterns of life. Beginning with social activities, many changes have occurred in people's life patterns, and payment methods have evolved. In the current development, Indonesia knows the term fintech (financial technology). Fintech introduces digital payment methods, or online payments, in hopes of achieving financial inclusion. Current observations examine relationships between factors that may lead to increased interest in using e-wallets among students in adopting financial technology developments (Faculty of Economics and Tourism, Hindu University, Indonesia) empirical study on students of In this observation, all active students of the Accounting Studies Program at the Faculty of Economics, Business and Tourism of the Hindu University of Indonesia from 2020 to 2022 were used as a research population with a total sample of 332 people. In the process of observation, the factors that made the students of the Faculty of Economics, Business and Tourism of Hindu University, Indonesia interested in using e-wallets were financial literacy, social influence, hedonic motivation, habits, and perceived benefits. , and perceived comfort
Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen, Dan Likuiditas Terhadap Nilai Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 Made Arya Dyasti Pertiwi; Kadek Dewi Padnyawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3940

Abstract

A company needs sufficient capital to remain competitive and continue to operate. Funds required by the company are usually raised by investors. Improving corporate value can encourage investors to invest. Purpose of studys is to determines the impact of corporate growth, dividend policy and liquidity on the value of companies in the banking sector listed on the BEI for period 2017-2021. All banking companies included in this study were listed on the BEI from 2017 to 2021, for total 47 companies. A targeted sampling technique is used to obtain sample 10 banking sector companies listed on the BEI to determine the sample in this study. These results show that the higher the bank's dividend policy and liquidity, the higher the company's value. Growth rate will have a positive impact, but it will be less significant, hence his the first hypothesis is rejected. It is recommended to use different independent variables for different results.
Pengaruh Whistleblowing System, Efektivitas Pengendalian Internal dan Integritas Karyawan terhadap Kecendrungan Kecurangan (Fraud) pada Lpd Se-Kecamatan Selat Kabupaten Karangasem Paramita, Ni Putu Eka Rahayu; Bayu Putra, Cokorda Gde; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/b8gs7e97

Abstract

An action or deed carried out by an individual or a group intentionally which has a purpose or motive to gain personal benefit through the improper use of organizational resources is the notion of fraud. Until now cases of fraud and fraud against Village Credit Institutions (LPD) still occur, many Village Credit Institutions have also encountered various kinds of problems that have led to bankruptcy. From the research activities that have been carried out, the results state that there is a negative effect of whistleblowing on the tendency to act fraudulently. The effectiveness of internal control also has a negative influence on the tendency to act fraudulently. And employee integrity has a negative influence on fraudulent tendencies. In the future, it is hoped that all employees at the Village Credit Institution in Selat District are required to have the courage to disclose various acts of fraud. Because this will later be able to assist supervision in order to immediately handle and eradicate various existing fraudulent acts so as not to create losses for the Village Credit Institution.
Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa : Studi Kasus Di Desa Se-Kecamatan Abiansemal, Kabupaten Badung Wati, Ni Putu Eka; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/adzrmd19

Abstract

community money is money used to support state administration. implementation of development, community development and community support. This research aims to determine the impact of accountability, transparency and community involvement on community financial governance in the Abiansemal region. All the local leaders in Abiansemal region,with a total of 271 people are the population used in this research.  Total sample of 144 people using purposive sampling method. The tests carried out are instrument tests and classical assumption tests, Once the data reviewed using multiple processes checking options, t and f test. From this analysis, stating and answering those questions felt good. and community management in Abiansemal region. Transparency has a positive impact on community financial management in Abiansemal communities. Community involvement has a positive impact on community financial management in Abiansemal.
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