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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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Pengaruh Pemahaman Akuntansi, Sumber Daya Manusia dan Pemanfaatan Teknologi  Informasi Terhadap Kualitas Laporan Keuangan: Studi Kasus Badan Usaha Milik Desa di Kecamatan Dawan Yanthi, Ni Putu Risma; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e2f6pb70

Abstract

  The aim of this research was to assess how accounting knowledge, How human resources and  the use of information technology affect the quality of financial istatements, focusing on Village-Owned Enterprises in Dawan District. The study encompassed all 112 employees of BUMDes in Dawan District, Using purposive sampling, a sample of 42 respondents was selected for the study. Data analysis was conducted through multiple linear regression analysis. The results of this survey demonstrate that accounting knowledge has a positive and statistically significant  impact on  financial reporting quality. In addition, human resources also show a notable positive influence on  financial reporting qualit.. Based on these outcomes, it is envisioned that BUMDes in Dawan Klungkung District can enhance and sustain their accounting knowledge, human resources, and information technology usage to generate high-quality financial reports. These quality financial reports are expected to facilitate decision-making, thereby contributing to the achievement of BUMDes' objectives.
Pengaruh Motivasi Dan Preferensi Resiko Terhadap Minat Investasi Mahasiswa Universitas Hindu Indonesia Denpasar Kusuma Dewi, Putu Arista; Cita Ayu, Putu; Bayu Putra, Cokorda Gde
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/asttm509

Abstract

       One of the most popular forms of investment today is capital market investment. In this case, universities are a forum for students to learn about investment, one of which is the Indonesian Hindu University. However, students' financial knowledge when investing is still relatively low in minimizing risks in making investment decisions. The increasing issue of investment fraud targeting students is making young investors make investment decisions. The purpose of thies studiy was to determine the interaction of risk and motivation preference on the invesftment interesst of Indonesian Hindu University studentns in Denpasar. The population used in this study were all students of the Faculity of Economjics, Business and Tourism at the Hindu University of Indonesia from 2019 to 2022. The sample for this study was 332 students with a sampling technique using probability sampling including stratified random sampling. The findings of this study suggest that investment intention is positively and significantly influenced by motivation and positively and significantly influenced by perception of risk. The research results explain that the greater the motivation and risk perception, the higher the student's interest in investing. With this research, it is hoped that students will understand that there are risks that may occur and always follow the investment profits.
Pengaruh Kompetensi Manajerial Dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Simpan Pinjam Se - Kota Denpasar Prabandari, I Gusti Agung Ayu Intan; Pramuki, Ni Made Wisni Arie; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jj1mva88

Abstract

Cooperatives help the progress of society by providing loans to the community. One of the cooperatives, the artha guna werdhi cooperative, pemogan, did not implement standard operational procedures (sop) properly. Borrower budiarta said he borrowed idr 300 million and then increased it to idr 10 billion due to unclear calculations. However, budiarta was unable to pay it, so his credit went bad. The aim of this research is to determine whether management competence and internal control systems influence the performance of savings and loan cooperatives in denpasar city. In this research, 171 heads of savings and loan cooperatives in denpasar city were taken as samples. The sample determination was carried out using the probability sample method, and the analysis was carried out using partial least square (pls) analysis. The research results show that managerial competence has an insignificant positive influence on the performance of savings and loan cooperatives in denpasar city (h1 is rejected). Meanwhile, the internal control system has a significant positive effect on the performance of savings and loan cooperatives in denpasar city. This means that the second hypothesis in this research can be accepted (h2 is accepted). This research reminds that leaders of savings and loan cooperatives in denpasar city can improve their competence in leading cooperatives and related spi in ksp. It is hoped that they can be maintained and improved by paying attention to the control environment.
Pengaruh Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Se-Kecamatan Abiansemal Mulyawati, Dewa Ayu Made; Kusumawati, Ni Putu Ayu; 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/hak.v6i1.7513

Abstract

Fraud is unlawful action involving deceit, concealment, or violation of trust and often serves as a precursor to more serious criminal acts like corruption. The effectiveness of internal controls and the existence of a whistleblowing system are key factors influencing accounting fraud. This study aims to know the impact of these factors on preventing accounting fraud in Village Credit Institutions. The study surveyed 147 members of the Supervisory Board for Village Credit Institutions in Abiansemal District. Data analysis methods included multiple linear regression, coefficient of determination, t-test, and f-test. The findings indicate that both the effectiveness of internal controls and the whistleblowing system have a significant positive influence on preventing accounting fraud. Recommendations for the Village Credit Institutions in Abiansemal District include maintaining and enhancing measures to prevent or minimize accounting fraud to achieve organizational objectives. Strengthening internal controls and whistleblowing systems are essential steps in preventing accounting fraud.
Pengaruh Pengendalian Internal, Komitmen Organisasi dan Budaya Organisasi Terhadap Kecurangan Akuntansi Ni Putu Septia Purnama Putri; Ni Komang Sumadi; Putu Cita Ayu
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/pfjnb645

Abstract

Accounting fraud isaction taken by irresponsible parties in order to gain profit by carrying out dishonest and unethical practices within the scope of accounting. The goal of studie was fordetermine some efect internal controling, organizational commitment aand organizational culture’ on accounting fraud at BUMDesa in Sidemen Sub-district. The resarch was conduted by taking locations BUMDesa at Sidemen District. This is quantitatif research. Population was 67 employee of BUMDesa who were still operating in Sidemen District. Sampling techniquue used a purposive samapling methode, the sampel is 33 person from BUMDesa which is chairman, secretary, treasurer, analyst, and head of BUMDesa business unit. Data obtained from give questionnaires to the employee as a responden. Data analyisis techniique is Multipel Liniar Regresion Analyisis with teh regression equation Y = 57.619 - 0.316X1 - 1.144X2 - 0.133X3 + e. Result of study showing internal controling does not give effect to performancse BUMDesa employes. and then the internal controlling also has no effect for acounting fraud, as evidenced by teh value of titung = -1.456 with significants value which is 0.156>0.05. Organizational commitment has significance negative efect on accounting fraud, as evidenced by the tcunt value = -2.830 with significant 0.008 <0.05. Organisational culture there’s no effect at acounting fraud, as evidenced by the value of thitung = -0.551 with significant 0.586>0.05.
Pengaruh Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, Dan Whistleblowing System Dalam Pencegahan Fraud Pada Koperasi Simpan Pinjam Se Kabupaten Badung Ni Putu Mariani; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2bbgmk11

Abstract

Fraud according to the ACFE (Association of Certified Fraud Examiners) is an act of deception, deception, cunning, deception and other dishonest methods committed by a person or entity and can result in several unfavorable benefits to the individual or entity or other party. “The high intensity of cheating, deception and embezzlement practices that occur in a public institution with all its modes, from the simplest to the very sophisticated and complex, should make all parties aware of building a commitment to the implementation and good governance consistently and broadly at all levels of society. . This research aims to determine the influence of Organizational Commitment, Tri Hita Karana Cultural Perspective, and Whistleblowing System in Fraud Prevention in Badung Regency Savings and Loans Cooperatives. The population in this study was all employees of savings and loan cooperatives in Badung Regency, totaling 6,572 people. The number of samples in this study was 99 people, the research data was obtained through the results of distributing questionnaires and tested using multiple linear regression analysis techniques. The results of this research show that organizational commitment has a positive and significant effect on fraud prevention, Tri Hita Karana culture has a positive and significant effect on fraud prevention, and the Whistleblowing System has a positive and significant effect on fraud prevention. Looking at the research results, in the future the cooperative is expected to be able to increase the organizational commitment of employees so that they are able to be responsible and contribute to their work optimally”
Disparitas Pendapatan Asli Desa (PADes) dan Pengelolaan Keuangan Dana Desa Karyada, I Putu Fery; Ayu, Putu Cita; Mahayasa, I Gede Aryana
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i2.29853

Abstract

Dana Desa have been widely used to increase the village income. However, at present, there is a fairly high PADes gap between villages. This study aim to analyze PADes and financial management of Dana Desa. The research method uses descriptive. Data was collected using surveys and direct interviews with the Perbekel (headman). The results of the study stated that the PADes consisted mostly of village business in the tourism sector. Whereas for the small PADes, they could not take advantage of the village potential so that the source of PADes was from bank interest. In addition, the difference in PADes is due to utilization of Dana Desa on indicators of local potential utilization and community empowerment. Village PADes is high because Dana Desa have focused on programs of utilizing local potential and community empowerment.
PENGELOLAAN SAMPAH BERBASIS SUMBER SERTA PRAKTEK PEMBUATAN ECO-ENZYME DAN KOMPOS PADA MASYARAKAT YANG ADA DI DESA BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7bvxph68

Abstract

Waste is one of the main problems in some areas, including in Blahkiuh village, source-based waste management offers various solutions by involving the community in managing waste in their respective home environments. This outreach aims to increase community awareness and skills in source-based waste management and the practice of making ecoenzymes and making compost fertilizer. Econzym is a brown liquid with a sour aroma resulting from fermentation of brown sugar or molasses with the addition of fruit, vegetable waste and water in a ratio of 1: 3: 10 which is fermented for 3 months or more. Compost fertilizer is an organic fertilizer produced from the process of decomposing organic materials such as dry leaves, grass, vegetables and other organic waste, water and also provided with fertile soil in a ratio of 3: 1. This community service activity is carried out with the hope of being able to open up people's insight. is in the village of Blahkiuh in order to utilize source-based waste produced from household waste into something useful.
GCG dan Budaya Organisasi: Kunci Keberhasilan Koperasi Simpan Pinjam di Kecamatan Gianyar Ayu, Putu Cita; Pramuki, Ni Made Wisni Arie
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4685

Abstract

Kinerja merupakan hasil usaha seorang pekerja dalam memenuhi tugas pekerjaannya. Setiap karyawan memiliki harapan yang sama dan konstan akan keunggulan dari perusahaan atau organisasinya. Tata kelola perusahaan yang baik serta Budaya organisasi dan efektivitas koperasi simpan pinjam di Kecamatan Gianyar berpengaruh positif dan signifikan kepada kinerja koperasi simpan pinjam di Kecamatan Gianyar, bahwasanya dampak tersebut tumbuh dengan makin suksesnya penerapan tata kelola perusahaan yang baik di dalam suatu organisasi (KSP). Responden yang berjumlah 45 orang merupakan ketua, sekretaris, dan bendahara dari 15 koperasi simpan pinjam di Kabupaten Gianyar. Dengan jumlah total 45 individu, metode sampling jenuh digunakan dalam penelitian ini. Responden sejumlah 45 orang dipilih karena mengetahui secara lengkap dan jelas mengenai tata kelola dan budaya organisasi KSP. Kuesioner dikirimkan kepada ketua, sekretaris, dan bendahara koperasi untuk mengumpulkan data untuk penelitian ini. Untuk mengevaluasi data penelitian ini, digunakan statistik deskriptif dan analisis kuadrat terkecil parsial (PLS). Hasil Penelitian menunjukkan bahwa Tata kelola perusahaan yang baik berdampak positif signifikan kepada kinerja koperasi simpan pinjam di Kecamatan Gianyar menampilkan bahwasanya dampak tersebut tumbuh dengan makin suksesnya penerapan tata kelola perusahaan yang baik di dalam suatu organisasi (KSP). Budaya organisasi dan efektivitas koperasi simpan pinjam di Kecamatan Gianyar berpengaruh positif dan signifikan, karena saat koperasi simpan pinjam mampu menerapakn budaya organisasi dengan baik di dalam organisasi (KSP), maka hal ini menjadi lebih kuat pada kinerja koperasi simpan pinjam tersebut.
Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pratiwi, Ni Putu Trisna Windika; Putra, Cokorda Gde Bayu; Muliati, Ni Ketut; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5601

Abstract

Fraud adalah perbuatan-perbuatan yang melawan hukum yang dilakukan dengan sengaja dengan tujuan tertentu misalnya saja manipulasi atau memberikan laporan keliru terhadap pihak lain yang dilakukan untuk memperoleh keuntungan pribadi atau kelompok tertentu dan dapat merugikan pihak lain. Penelitian ini bertujuan untuk menganalisis Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal Dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan. Sesuai dengan konsep teori fraud triangle, kecurangan dapat terjadi karena adanya peluang seperti pengendalian internal yang kurang efektif, adanya asimetri informasi. Populasi dalam penelitian ini adalah seluruh karyawan yang bekerja pada 9 LPD di Kecamatan Kuta Selatan. Metode penentuan sampel yang digunakan adalah metode non-probability sampling dengan teknik purposive sampling, dimana artinya sampel ditentukan atas dasar kriteria tertentu, yaitu: Kepala LPD, Sekretaris, Bendahara dan Badan Pengawas, sehingga sampel penelitian berjumlah 40 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan, asimetri informasi berpengaruh negatif terhadap kecenderungan kecurangan. Untuk analisis pengaruh moderasi, hasil penelitian menunjukkan bahwa tri kaya parisudha mampu memperkuat pengaruh pengendalian internal terhadap kecenderungan kecurangan dan asimetri informasi mampu memperlemah pengaruh asimetri infomasi terhadap kecenderungan kecurangan.
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