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Putra, I Putu Deddy Samtika
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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.
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.
Penerapan Manajemen Risiko Pada Badan Usaha Milik Desa (BUMDesa) Dhana Adhyata di Desa Jehem Kecamatan Tembuku Kabupaten Bangli Satyarini, Ni Putu Kartika; Sudiana, I Wayan; Putra, I Putu Deddy Samtika
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: 10.32795/8x9dfq84

Abstract

Credit is one of the main activities carrieds out bys BUM Desa to provide financial support to village communities. Bad credit at BUM Desa refers to a situation where the borrower cannot fulfill his obligations in paying credit installments according to the agreed agreement. The aim ofs sthis research is to analyze and describe how risk management is implemented in the Dhana Adhyata Village-Owned Enterprise (BUM Desa) in Jehem Village, Tembuku District, Bangli Regency. The subjects in this research were the Director, Secretary and Treasurer of Bumdes Dhana Adhyata who acted as informants. The results ofs the research show that through the risk management method BUM Desa negotiates with customers by rescheduling credit payments, reviewing the contents of the credit agreement and making collections if customers still do not make payments after negotiations involving Kelian Dinas, Bimas, Babimsa and BUM Desa Supervisors
Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Selemadeg Barat Kabupaten Tabanan Parastuti, Ni Luh Putu Nita; Sumadi, Ni Komang; Putra, I Putu Deddy Samtika
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: 10.32795/4bemq664

Abstract

This research explores the influence of Village Apparatus Competence, Clarity of Budget Targets, Organizational Commitment, and Internal Control System on Accountability of Village Fund Management in West Selemadeg District, Tabanan Regency. By using a quantitative approach, this research found that all of these independent variables have a positive and significant influence on accountability. The results of the analysis show that Village Apparatus Competence (? = 0.653), Clarity of Budget Targets (? = 0.237), Organizational Commitment (? = 0.310), and Internal Control System (? = 0.256) contribute significantly to increasing accountability in village fund management. This research also notes limitations such as the use of only four variables and the long time for distributing questionnaires, and recommends the development of other variables, training of village officials, budget evaluation, joint activities to increase commitment, and strengthening the internal control system to increase the effectiveness of village fund management. 
Analisis Prosedur Pemberian Kredit Untuk Mencegah Kredit Macet Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kedisan Kecamatan Tegallalang Yani, Ni Putu Linda; Putra, I Putu Deddy Samtika; Muliati, Ni Ketut
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/dbyvgn87

Abstract

LPDs have a strategic role in providing access to credit to rural communities, which are often difficult to reach by formal financial institutions.One of the objectives of LPDs is to improve community welfare through the provision of credit tailored to local needs.However, in recent years, serious problems have emerged related to the increasing number of non-performing loans in LPDs.Non-performing loans can threaten the continuity of LPD operations reduce liquidity, and ultimately affect the overall financial stability of the LPD. The research team at Kedisan Traditional Village's Village Credit Institution (LPD) set out to find out how they avoid bad debts while extending credit. In this study, comparative descriptive analysis was used as an analytical tool. Specifically, the researcher compared the theoretical procedures for awarding credit with the results obtained from data collected through observation at the object of research. It is clear from the interview results that LPD Desa Adat Kedisan's credit granting procedures are theoretically sound; however, in practice, the LPD makes errors during the credit analysis stage, when it incorrectly evaluates the customer's character and the collateral.Some things that can be done by Kedisan LPD are repeated checks of the requirements given by prospective customers and being more careful in the assessment so that there are no repeated mistakes and the need to carry out ongoing training for LPD staff to improve credit analysis skills, and increase socialization to the community about financial management and the importance of paying credit on time.
Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja Umkm Pada Sektor Kuliner Di Kabupaten Gianyar herawati, pande kadek; 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: 10.32795/7dqsgr49

Abstract

This study aims to test and analyze the influence of Financial Technology and Financial Literacy on the Performance of MSMEs in the Culinary Sector in Gianyar Regency. This research is quantitative, using a questionnaire for data collection and a Likert scale for measurement. The population in this study is MSMEs in the Culinary Sector in Gianyar Regency. The sampling method uses stratified random sampling with a sample of 89 respondents. Data analysis techniques use multiple regression analysis with SPSS 29. The results show that partially Financial Technology and Financial Literacy have a significant positive effect on MSME Performance. The implications of this research can be used as a basis for developing strategies to improve the performance of MSMEs through the adoption of financial technology and increasing financial literacy.
Co-Authors Antari, Ni Putu Nova Artini, Ni Putu Septa Dewi, Ni Kadek Mayang Sari herawati, pande kadek I Made Endra Lesmana Putra I Wayan Budi Satriya I WAYAN SUDIANA Ni Ketut Muliati Ni Komang Sumadi NI WAYAN YUNIASIH Oktavianti, Ni Kadek Devi Parastuti, Ni Luh Putu Nita Pratiwi, Ni Putu Trisna Windika Rustina, Ni Wayan Meiya Nitha Satyarini, Ni Putu Kartika Yani, Ni Putu Linda