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All Journal 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
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 Konsep Tri Kaya Parisudha, Efektivitas Pengendalian Internal, Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi Di LPD Se-Kecamatan Kuta Selatan Sinaga, I Putu Agra Sanjaya; Wati, Ni Wayan Alit Erlina; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hjdqz763

Abstract

Accounting fraud is an intentional act with bad ethics that can harm an organization or company. This study aims to determine the effect of the Tri Kaya Parisudha concept, Internal Control Elffelctivelnelss, and Individual Molrality oln thel Telndelncy olf Accolunting Fraud in LPDs throlugholut Soluth Kuta District. Thel polpulatioln in this study welrel elmplolyelels at 9 LPDs throlugholut Soluth Kuta District. Thel samplel in this study was deltelrmineld using a purpolsivel sampling telchniquel, namelly a samplel deltelrminatioln telchniquel with celrtain colnsidelratiolns, thel samplel in this study welrel LPD elmplolyelels whol had a fairly largel olppolrtunity tol colmmit fraud, sol thel numbelr olf samplels in this study was 62 relspolndelnts. This relselarch melthold usels a quantitativel relselarch melthold with primary data olbtaineld frolm quelstiolnnairel data melasureld using thel Likelrt scalel relselarch melthold. Thel data analysis telchniquels useld arel delscriptivel statistical analysis, validity telst, relliability telst, classical assumptioln telst, multiplel linelar relgrelssioln analysis, moldell felasibility F telst, deltelrminatioln colelfficielnt telst, and t telst. Thel relsults olf this study arel Tri Kaya Parisudha has a nelgativel and significant elffelct oln thel telndelncy olf accolunting fraud, intelrnal colntroll has a nelgativel elffelct oln thel telndelncy olf accolunting fraud, individual molrality has a polsitivel elffelct oln thel telndelncy olf accolunting fraud
Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Consumer Goods Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Warjana, Putu Erik; Padnyawati, Kadek Dewi; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/w9dy0s42

Abstract

This research aims to test and analyze the factors that influence stock returns of consumer goods sector companies with company size as a moderating variable listed on BEI in 2021-2023. These factors include Return on Equity (ROE) and Debt to Equity Ratio (DER). The population used in this research are companies that have gone public or are listed on the Indonesian Stock Exchange in the consumer goods sector from 2021 to 2023. The research sample was taken using purposive sampling, where the sample is used if it meets the following criteria: (1) The company has published a report financial statements every quarter during, (2) The company does not experience losses during 2021 to 2023. (3) Consumer goods companies that are not delisted or re-listed during 2021 to 2023. (4) Shares of each company are actively traded every quarterly during. The analysis technique used is SEM (structural equation model). The research results show that ROE has a positive and significant effect on stock returns. DER has no effect on stock returns. Company size is not able to moderate the relationship between ROE and stock returns. Company size is not able to moderate the relationship between DER and stock returns.
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Keamanan Dan Manfaat Terhadap Minat Pemakaian Financial Technology Pada Penggunaan Pembayaran Digital UMKM Kabupaten Badung Darmayanti, Rai; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/tg8dzb36

Abstract

Fintech is the use of technology to provide innovative solutions in the financial industry. Fintech combines elements of finance with information and communication technology. The goal is to create products and services that are more efficient, fast and easily accessible. This study aims to examine the Influence of Perceived Ease of Use, Perceived Security and Benefits on Interest in Using Financial Technology on the Use of Digital Payments for MSMEs in Badung Regency. This study uses a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, resulting in a total of 100 respondents in MSMEs in Badung Regency and data was collected through questionnaires. The data used are primary data in the form of responses from respondents, and processed using SPSS. The results of this study indicate that Perceived Ease of Use (X1), Perceived Security (X2), and Benefits (X3) have a positive and significant effect on Interest in Using Financial Technology (Y) in Badung Regency.
Pengaruh Tekanan, Kesempatan, Rasionalisasi Dan Kapabilitas Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Desa Putri, Ni Kadek Ayu Verayanti; Ayu, Putu Cita; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/b2bart18

Abstract

Fraud in village financial management carried out by the government, especially at the village level, has often occurred in Indonesia since the decentralization of development to the village level, so that the village government has primary control over funds allocated through village funds and village fund allocations. The aim of this research is to determine the influence of pressure, opportunity, rationalism and capability on the tendency for fraudulent village financial management (Case Study in Banjar District Village Government). Population and sample used was 102 employees of the Banjar District Village Office. The data analysis used multiple linear regression,. The results of the analysis show that pressure has effect on the variable tendency for fraud in managing funds in Banjar District Village, opportunity has effect on the variable of tendency for fraud in managing funds in Banjar District Village, rationalism has a positive effect on the variable of tendency for fraud in managing funds in Banjar District Village. and capability has a effect on the variable tendency for fraudulent management of Banjar District Village funds.
Analisis Keperilakuan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Denpasar Setiawan, Putu Agus; Ayu, Putu Cita; Pramuki, Ni Made Wisni Arie
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/rkve9v85

Abstract

This research aims to examine and analyze taxpayer behavior in paying motor vehicle tax in Denpasar City. The theory underlying this research is the Theory of Planned Behavior (TPB). The population in this study were taxpayers registered at the Denpasar City Samsat office with a total of 835,311 taxpayers. The sampling method in this research is non-probability sampling using convenience sampling techniques. that happened to be found suitable as a data source. To be able to determine the number of samples in research, it can be calculated using the Slovin formula, so that a sample of 100 respondents is obtained. Data analysis techniques using SEM (structural equation modeling). The research results show that attitude has an insignificant positive effect on taxpayers' intention to pay motor vehicle tax. Subjective norms have a positive and significant effect on taxpayers' intentions to pay motor vehicle taxes. Perceived behavioral control has a positive and insignificant effect on the intention to pay motor vehicle tax. Perceived behavioral control has a positive and significant effect on taxpayer compliance behavior in paying motor vehicle taxes. Intention to pay taxes has a positive and significant effect on taxpayers' compliant behavior in paying motor vehicle taxes.
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing dan Good Corporate Governance Terhadap Pencegahan Kecurangan Akuntansi Pada BUMDes Se- Kecamatan Bebandem Witari, Ni Putu Cesaria; Sumadi, Ni Komang; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/h7241j63

Abstract

ABSTRACT BUMDes, a business unit focused on saving loans and utilizing village funds for asset management and services, aims to improve the prosperity of the community. However, many BUMDes face challenges due to corruption. One solution to reduce fraud is enhancing human resources (HR) competence. This study uses double linear analysis with data collected through a five-point Likert scale. The data analysis includes narrative statistics, instrumental tests, classical predictive tests, double linear regression, and hypothesis testing. The results show that HR competence has a positive and significant effect on fraud prevention in BUMDes in Bebandem, meaning that improving HR skills can reduce fraud. In contrast, whistleblowing does not significantly impact fraud prevention, possibly due to system weaknesses or ineffective whistleblowing systems. Good corporate governance (GCG), however, also has a positive and significant effect on fraud prevention. These findings highlight the importance of HR competence and GCG in preventing fraud in BUMDes, while improving whistleblowing systems is needed for better effectiveness.
Kinerja Sistem Informasi Akuntansi: Dukungan Manajemen Puncak, Kualitas Sistem, Formalisasi Pengembangan: (Studi Kasus: Lembaga Perkreditan Desa Se-Kecamatan Mengwi Badung) Ni Wayan Septiantari Dewi; Wati, Ni Wayan Alit Erlina; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/x0kqfr37

Abstract

The level of achievement that an individual or team within an organization can access and manage, based on their designated authority and responsibilities, in compliance with legal standards without breaking the law and in accordance with the moral and ethical results, is referred to as the accounting information system performance. eventually turns into accounting data that is applicable to decision-making. The purpose of this study is to evaluate the formalization of system development, the effectiveness of the accounting information system, and the impact of top management assistance. This study, which focused on a sample of 190 employees from the Mengwi, Badung District LPD, was carried out at LPDs in the Mengwi District. Coefficient of determination, multiple linear regression, hypothesis testing, and traditional assumption tests were used to examine the data. The results show that the accounting information system's performance is positively and considerably influenced by top management support. Furthermore, the performance of the accounting information system is positively and significantly impacted by its quality. Moreover, the performance of accounting information systems is positively and considerably impacted by the formalization of system development.
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 Darmayanti, Rai 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 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 Alit Erlina Wati Ni Wayan Ary Astini Ni Wayan Septiantari Dewi 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 Putri, Ni Kadek Ayu Verayanti Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Setiawan, Putu Agus Sinaga, I Putu Agra Sanjaya Sumantri, I. GA. Alit Susanti, Ni Kadek Nia Warjana, Putu Erik Wati, Ni Putu Eka Witari, Ni Putu Cesaria Yanthi, Ni Putu Risma