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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Akademisi International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan
Pratiwi, Ni Putu Trisna Windika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Tri Hita Karana Philosophy in Revealing The Concept of Green Accounting (Phenomenological Study). Kusumawati, Ni Putu Ayu; Pramuki, Ni Made Wisni Arie; Pratiwi, Ni Putu Trisna Windika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.902 KB) | DOI: 10.54951/ijtar.v4i1.413

Abstract

Sustainability issues that have spread recently have also had an impact on the world of accounting. Previously, the company's annual financial reporting was the prima donna, but now a sustainability report has been added as a response to this issue and provides consequences for the emergence of the green accounting concept. Green accounting develops from the basic philosophy that accountants must care about the environment and society. The development of accounting which had moved away from the focus on social and environmental relations has created a problem because accounting is only focused on technical matters and becomes apathetic towards conditions in the surrounding environment. Through the Tri Hita Karana philosophy phenomenological study method, researchers are trying to reveal how the concept of green accounting is based on values derived from the teachings of Hinduism. Researchers analyzed data from informants by conducting interviews with experienced subjects in the field of green accounting and interviewing knowledgeable subjects from accountants, humanists and religionists. The selection of the method is specific in order to reveal the values of Hinduism in the concept of green accounting. The concept of green accounting with a phenomenological approach to the Tri Hita Karana philosophy includes 3 main aspects that influence green accounting motives, reporting, recording, summarizing, and recognition. The srada bhakti, yadnya and spiritual aspects complement the green accounting concept which intends to carry out as best as possible the social and environmental responsibility of an entity. The results of the green accounting concept through the phenomenological approach to the THK philosophy raises a more comprehensive epistemological face because it contains basic aspects that previously did not exist in the conventional green accounting concept.
Penyuluhan Dan Pendampingan Aspek Akuntansi Pada Kelompok Kerajinan Citra Kara Gianyar Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu; Pratiwi, Ni Putu Trisna Windika; Putri, Ni Made Yuli Cantika; Putri, Ni Made Rika Liana
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1157

Abstract

Kelompok kerajinan Citra Kara merupakan kelompok kerajinan penghasil tapel dan patung yang beralamat desa Batuan Gianyar. Identifikasi masalah yang ada di Kube sari jaya ialah mitra belum memahami aspek akuntansi yang meliputi pencatatan transaksi keuangan, analisis keuangan yang dapat digunakan mitra dalam pengambilan keputusan terkait dengan pengembangan usahanya. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan penyuluhan dan pendampingan aspek akuntansi. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya akuntansi dalam menjalankan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai akuntansi dan pendampingan untuk pelatihan pencatatan akuntansi. Hasil kegiatan pengabdian kepada masyarakat menghasilkan beberapa pencapaian signifikan yaitu peningkatan pengetahuan tentang dasar-dasar akuntansi, mitra memiliki sistem pembukuan yang teratur, mampu membuat laporan keuangan sederhana serta mampu meningkatkan kesadaran mitra tentang pentingnya pengelolaan keuangan yang baik. Hal ini tentu memberikan kontribusi positif bagi mitra dalam pengambilan keputusan bisnis yang lebih informatif dan kontribusi terhadap perkembangan ekonomi lokal.
Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Ubud Agastya, Pande Putu Yogi; Pratiwi, Ni Putu Trisna Windika
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: 10.32795/3z7rjg92

Abstract

Accountability is an important performance control in organizations, including village governments, which must be accountable for their actions to the community to demonstrate good governance. The factors that influence accountability are the Internal Control System, Utilization of Information Technology, and Community Participation. This research aims to determine the influence of the Internal Control System, Use of Information Technology, and Community Participation on the Accountability of Village Fund Management in Villages in Ubud District. The population used in this research was 56 village officials in Ubud sub- district. The number of samples in this study was 56 financial reports which were determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research indicate that the Internal Control System has a positive effect on Village Fund Management Accountability. The use of Information Technology has a positive effect on Village Fund Management Accountability. Community Participation has a positive effect on Village Fund Management Accountability.
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.
Pengaruh Kecerdasan Emosional, Motivasi Belajar dan Perilaku Belajar Terhadap Pemahaman Akuntansi Apryani, Ida Ayu Santy; Indraswarawati, Sang Ayu Putu Arie; 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/j7215904

Abstract

Understanding accounting is the extent of the ability to understand accounting both in practice and theory. This study aims to determine the influence of emotional intelligence, learning motivation and learning behavior on accounting understanding. The population in the study was student of the Accounting Department who where still active and had finished taking financial accounting courses with the sample used being 77 respondents. The research method use is quantitative. The data analysis techniques used in this study are multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that (1) emotional intelligence has a positive and significant effect on accounting understanding, (2) learning motivation has a positive and significant effect on accounting understanding, (3) learning behavior has a positive and significant effect on understanding, the influence of independent variables on accounting understanding is 94,7%.  
Pengaruh Tingkat Likuiditas dan Risiko Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Di Kecamatan Kerambitan Sari, Ni Putu Wina Merta; Kusumawati, Ni Putu Ayu; 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/km6dsz39

Abstract

LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in  Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non  significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District. LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District.
Pengaruh Pendidikan Kewirausahaan, Lingkungan Keluarga Dan Ekspetasi Pendapatan Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Hindu Indonesia Antari, Ni Putu Nova; Putra, I Putu Deddy Samtika; Pratiwi, Ni Putu Trisna Windika
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/nb1h0d03

Abstract

Entrepreneurial interest is an innate tendency that drives individuals to develop and create businesses with the ability to organize, manage, take risks, and sustainably grow the enterprises they establish. It reflects a drive to become active, creative entrepreneurs who seize business opportunities and play a crucial role in managing and developing their ventures. This study aims to analyze the influence of entrepreneurial education, family environment, and income expectations on entrepreneurial interest. The population of this study consists of all active undergraduate students of the Accounting Department in the Faculty of Economics, Business, and Tourism at Hindu Indonesia University, who have completed the entrepreneurship course, totaling 328 students. The sampling method used in this study is non-probability sampling with slovin. The data analysis method employed is Partial Least Square (PLS) analysis. The results show that entrepreneurial education has a positive and significant effect on entrepreneurial interest, the family environment has a positive and significant effect on entrepreneurial interest, and income expectations have a positive and significant effect on entrepreneurial interest.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Klungkung Pradnya Putri, I Gusti Ayu Eka; Sumadi, Ni Komang; Pratiwi, Ni Putu Trisna Windika
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/mcha7n20

Abstract

An entity's management of financial resources is accounted for through the quality of its financial statements. Structured reports on the financial position and transactions completed and reported by a reporting entity characterise the quality of financial statements. Financial statements are considered high quality and valuable to various users if the data presented are understandable, relevant, reliable and comparable. The level of education, accounting knowledge, and the use of information technology are some of the variables that affect the quality of financial statements. The purpose of this study was to examine the effect of education level, accounting knowledge, and use of technology on the quality of financial reports produced by BUMDes throughout Klungkung Regency. Using primary data, this study employed quantitative research methodology. A total of 238 BUMDes employees in Klungkung Regency became the population of this study. Purposive sampling was used in this study to determine the sample size, which resulted in 54 respondents. The research findings show that the level of education significantly and positively affects the quality of financial statements. The quality of financial statements is positively and significantly influenced by accounting knowledge. The quality of financial statements is not affected by the use of information technology. Based on the findings of the current study, it is anticipated that by determining technology needs, improving infrastructure, educating system users, and conducting frequent assessments, the use of technology will increase.
Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Pada LPD Se-Kecamatan Ubud Lestari, Ni Putu Juni; Wati, Ni Wayan Alit Erlina; Pratiwi, Ni Putu Trisna Windika
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/qe9j0m16

Abstract

Accounting knowledge plays a crucial role in the effective management of LPD funds. However, there is also the potential for misuse of this knowledge, leading to issues such as fraud. This study aims to investigate the impact of internal control, whistleblowing systems, and individual morality on fraud prevention within LPDs in the Ubud District. The study's population consists of all LPD employees in the Ubud District, comprising 378 employees across 30 LPDs. Data was collected from all 378 employees using a saturated sampling technique. The analysis methods employed include multiple linear regression, the coefficient of determination, as well as t-tests and F-tests. The results show that internal control systems, whistleblowing mechanisms, and personal ethical standards each contribute positively and significantly to the prevention of fraud.
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.
Co-Authors ., NI PUTU YENI YULIANTARI Agastya, Pande Putu Yogi Antari, Ni Putu Nova Apryani, Ida Ayu Santy Cokorda Gde Bayu Putra herawati, pande kadek Indraswarawati, Sang Ayu Putu Arie Kusumawati, Ni Putu Ayu Lestari, Ni Putu Juni Ni Ketut Muliati Ni Komang Sumadi Ni Wayan Alit Erlina Wati Pradnya Putri, I Gusti Ayu Eka Pramuki, Ni Made Wisni Arie Putra, I Putu Deddy Samtika Putri, Ni Kadek Ayu Verayanti Putri, Ni Made Rika Liana Putri, Ni Made Yuli Cantika Putu Cita Ayu Sari, Ni Putu Wina Merta