Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Putra, I Putu Deddy Samtika
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Profesionalisme, Fungsi Badan Pengawas Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa Se-Kecamatan Tegallalang Oktavianti, Ni Kadek Devi; Putra, I Putu Deddy Samtika; Satriya, I Wayan Budi
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: 10.32795/30hsqk54

Abstract

This study aims to examine the effect of professionalism, supervisory functions, and human resource competence on the quality of financial reports. This research was conducted at the Village Credit Institution (LPD) in Tegallalang District using a questionnaire and involving 108 respondents. The data analysis method used is multiple linear regression analysis with the help of SPSS 24 software. The results show that (1) Professionalism has a significant effect on the quality of financial reports. (2) Supervisory function has a significant effect on the quality of financial reports. (3) Human resource competence has a significant effect on the quality of financial reports.  
Pengaruh Sistem Pengendalian Internal, Akuntabilitas, Dan Transparansi Terhadap Pencegahan Kecurangan Pengelolaan Dana BOS: (Studi Kasus Pada Seluruh SMA dan SMK di Kabupaten Klungkung) Dewi, Ni Kadek Mayang Sari; Putra, I Putu Deddy Samtika
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/mqt5k514

Abstract

Fraud prevention is reducing or eliminating the chances or avenues for committing fraud through the implementation of risk management strategies, particularly focusing on fraud risk management, internal controls, and transparent corporate governance. This research aims to determine the influence of the Internal Control System, Accountability and Transparency on the Prevention of Fraud in the Management of BOS Funds (Case Study of All High Schools and Vocational Schools in Klungkung Regency). The population were all school principals, school BOS treasurers and school committee treasurers in all high schools and vocational schools in Klungkung Regency with a total of 54 respondents. Sample in this study was 54 respondents using the Saturated Sample method and tested using multiple linear regression analysis techniques. The results indicate that individualy, the Internal Control System, Accountability, and Transparency has a positive and significant effect on preventing fraud in the management of BOS funds. Looking at the research results, all parties who need data, including parents/guardians of students, will receive the same information as the school regarding the management of BOS funds so that the more transparent the school is in managing BOS funds, the potential for preventing fraud in the school will increase.
Pengaruh Pelatihan Dan Pendidikan, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se Kecamatan Sukawati Rustina, Ni Wayan Meiya Nitha; Yuniasih, Ni Wayan; Putra, I Putu Deddy Samtika
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.v6i1.7507

Abstract

The Village Credit Institution is one of the financial institutions that has used an accounting information system in processing data and transactions. The utilization of accounting information systems within LPDs contributes to streamlining data processing for enhanced practicality among employees. This study seeks to investigate the impact of training and education, information technology utilization, and human resource proficiency on the efficacy of accounting information systems across LPDs in Sukawati District. The study population includes all employees from 33 LPDs within Sukawati District, totaling 281 individuals. A sample size of 111 participants was selected using purposive sampling, and the data was analyzed using multiple linear regression analysis techniques. The results indicate that training and education, the use of Information Technology, and human resource competence have a positive and significant effect on the effectiveness of the accounting information system. The use of information technology, especially the use of computers supported by internet networks, must always be improved in LPD. The use and maintenance of information technology must always be considered in order to facilitate employee work and reduce possible obstacles.
Pengaruh Independensi, Tingkat Pendidikan dan Keahlian Profesional Terhadap Kinerja Pengawas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Abiansemal Artini, Ni Putu Septa; Putra, I Putu Deddy Samtika; Putra, I Made Endra Lesmana
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.v6i1.7514

Abstract

The outcome of a supervisor's efforts in both quantity and quality while executing the responsibilities and powers assigned to them is their supervisory performance. The degree of education, professional expertise, and independence are some of the variables that can impact a supervisor's success. This study purpose to ascertain the impact of supervisor performance at Village Credit Institutions (LPD) in Abiansemal District on factors such as independence, educational attainment, and professional expertise. The study's population consists of all active LPD supervisors in the Abiansemal sub-district, which has 32 LPDs and 140 supervisors overall. The sampling technique is a non-probability sampling method using a saturated sampling technique. The sample used was 140 respondents obtained through a data collection method by distributing questionnaires measured using Likert scales. The data analysis technique uses Smart PLS 4.1.0. The study's findings demonstrate that the performance of LPD pupils is significantly improved by independence, education level, and professional expertise.
Co-Authors Artini, Ni Putu Septa Dewi, Ni Kadek Mayang Sari I Made Endra Lesmana Putra I Wayan Budi Satriya NI WAYAN YUNIASIH Oktavianti, Ni Kadek Devi Rustina, Ni Wayan Meiya Nitha