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Indraswarawati, Sang Ayu Putu Arie
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Economics, Econometrics & Finance Education

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EDUKASI DAN PENDAMPINGAN TATA KELOLA KEUANGAN YANG TRANSPARAN DAN AKUNTABEL PADA UNIT USAHA DI DESA ADAT SUWAT KABUPATEN GIANYAR Putra, I Made Endra Lesmana; Sudiana, I Wayan; Indraswarawati, Sang Ayu Putu Arie; Sumadi, Ni Komang; Kusumawati, Ni Putu Ayu; Pramesty, Gusti Ayu Agung Pradnya
Dharma Bhakti Vol. 3 No. 1 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v3i1.6870

Abstract

Tata kelola keuangan dewasa ini memiliki peran cukup penting dalam pengelolaan sebuah usaha. Tata kelola keuangan yang baik melaui proses pengelolaan keuangan yang dilakukan secara transparan, akuntabel, efisien, dan bertanggung jawab untuk mencapai tujuan yang telah ditetapkan. Prinsip ini berlaku baik dalam organisasi, perusahaan, maupun pemerintahan, Salah satunya keberadaan unit usaha di desa diharapkan nantinya mampu membantu desa dalam meningkatkan hasil pendapatan asli desanya. Desa adat Suwat sendiri merupakan daerah yang letaknya di belahan utara kabupaten Gianyar tepatnya di Kecamatan Gianyar yang dimana berada pada daerah dataran tinggi. Desa adat suwat sendiri memiliki potensi yang besar dalam pegembangan pariwisata alamnya. Potensi desa adalah segala sumber daya atau kekuatan yang dimiliki oleh sebuah desa, baik yang berasal dari alam, manusia, maupun budaya, yang dapat dimanfaatkan untuk meningkatkan kesejahteraan masyarakat desa. Potensi ini mencakup berbagai aspek yang jika dikelola dengan baik, mampu menjadi modal untuk pengembangan ekonomi, sosial, dan lingkungan desa. Ada beberapa jenis potensi desa salah satunya adalah Sumber Daya Alam yaitu Pariwisata Alam yang ada di desa adat Suwat tersebut. Usaha ini sudah berdiri selama hampir 3 tahun namun belum memiliki kelembagaan yang cukup jelas. Kegiatan Edukasi dan pendampingan Tata kelola Keuangan yang diberikan ini diharapkan mampu menambah pengetahuan dan wawasan pengelola unit usaha di Desa adat suwat ini dalam mengelola usaha air terjun sebagai salah satu objek usaha dalam mengelola pendapatan dan biaya usaha untuk menghasilkan laporan yang Transparan dan Akuntabel bagi masyarakat desa adat setempat.
Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Periode 2019 – 2021 Rista Devitriana, Ni Wayan; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
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: 10.32795/7sv4ys67

Abstract

This study examines how company age, size, and institutional ownership affect company value for retail trade sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2021). This study used Indonesia Stock Exchange retail trade sub-sector companies. This study used multiple linear regression analysis on 54 purposive-sampled financial statements. This study found no correlation between firm age and value. Firm value decreases significantly with firm size. Institutional ownership significantly reduces firm value. According to the research, companies will need to improve their shareholding composition in the future. Test results show that large institutional investors can cause corporate decision-making inconsistencies.
Pengaruh Kompetensi Sumber Daya Manusia, Budaya Organisasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Di Bank Perkreditan Rakyat (Bpr) Se- Kecamatan Mengwi Pradnyani, Ni Made Rina; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
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/bc38pc61

Abstract

The financial statements are prepared to provide relevant information regarding the financial position and all transactions carried out by the reporting entity during a reporting period. This study aims to analyze the effect of understanding human resources, organizational culture and work experience on the quality of financial reports in BPRs throughout the Mengwi District. The research was conducted at BPRs throughout the Mengwi District. The sampling method used purposive sampling and obtained 86 employees who prepared financial reports. Data analysis techniques using multiple linear regression, instrument test, classical assumption test, and model feasibility test. The results of the study show that human resource competence, organizational culture, and work experience have a positive and significant effect on the quality of financial reports in BPRs throughout the Mengwi district.
Analisis Strategi Pengendalian Persediaan Bahan Makanan Pada Hotel Four Points by Sheraton Ungasan Bali Mertayasa, I Gusti Agung Kadek Rai; Indraswarawati, Sang Ayu Putu Arie; Putra, I Made Endra Lesmana
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: 10.32795/26sskf89

Abstract

Hotels are accommodation providers that areeexpected to survive and develop their business by optimising their operational activities. Currently, Four Points Ungasan Hotel is facing problems in its purchasing function because some procedures have not been carried out properly, which has a significant impact on the high cost of purchases while affecting its food costs. Thus, food inventory control needs to be analysed. The purposeeof this studyywas to determine the analysis of food inventory strategies at Four Points by Sheraton Ungasan Hotel Bali. This study uses a qualitativeemethod with dataavalidity testing using source triangulation to compareethe resultssof interviews with the results of observations. The results showed that there were deviations in the procurement of food ingredients in purchasing, receiving and storing in practice did not carry out the SOP designed by the company. which has a significant impact on the high cost of purchases while affecting its food cost in 2022.
Pengaruh Tingkat Pemahaman, Sikap Dan Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant (CA) Virgantini, Pande Kadek Nita; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
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: 10.32795/77251n26

Abstract

This research aims to examine and analyze the influence of the level of understanding about Chartered Accountants (CA), attitudes regarding Chartered Accountants (CA) and motivation to obtain a Chartered Accountant (CA) on students' interest in taking the Chartered Accountant (CA) profession at the Indonesian Hindu University. This research approach uses a quantitative approach. This research uses primary data where data is collected using a questionnaire. This research was conducted at the Accounting Study Program, Faculty of Business Economics and Tourism with a population of 469 and a sample size of 82, using simple random sampling techniques and Slovin formula calculations. The data analysis technique in this research uses descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing. The results of the analysis prove that simultaneously the level of understanding about Chartered Accountants (CA), attitudes about Chartered Accountants (CA) and motivation to get a Chartered Accountant (CA) influence students' interest in taking Chartered Accountant certification.
Pengaruh Tingkat Pendidikan, Penggunaan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Empiris pada BUMDES di Kecamatan Dawan) Werdhiyanti, Ni Putu Putri Ayu; Indraswarawati, Sang Ayu Putu Arie; W, Rai Dwi Andayani
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.v6i1.7515

Abstract

The quality of financial reports is influenced by several factors, namely Education Level, Use of Information Technology, and Internal Control. This study aims to examine the impact of education level, use of information technology, and internal control on the quality of financial reports, focusing on BUMDES in Dawan District. Multiple linear regression analysis was conducted using the SPSS program, incorporating descriptive statistical tests, F test, t test, data quality assessment, classical assumption testing, hypothesis testing, and coefficient of determination testing (Adjusted R2). The population comprised all BUMDES entities, totaling 107 from 8 BUMDES. Purposive sampling was employed, resulting in a total sample size of 43 respondents. The findings indicate that education level, use of information technology, and internal control significantly and positively influence the quality of financial reports. The study suggests that BUMDES should invest in improving and enhancing human resources through education and technology utilization to ensure the production of high-quality financial reports. Quality financial reports facilitate decision-making processes and the achievement of organizational goals for BUMDES.
Pengaruh Efektivitas Pengendalian Internal, Tekanan Finansial dan Personal Culture terhadap Kecenderungan Kecurangan Akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan Marindhea, Varlinka; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
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: 10.32795/5qb00w30

Abstract

Accounting fraud in LPDs is a form of fraud that is deliberately carried out to obtain personal gain which causes losses to customers, stakeholders and local communities without the injured party realizing it. The purpose of this research is to analyze the influence of the effectiveness of internal control, financial pressure and personal culture on the tendency of accounting fraud in LPDs throughout South Denpasar District. The study used a sample of 30 respondents selected through purposive sampling and collected data using a questionnaire. Data analysis involved multiple linear regression analysis, and hypothesis testing through the t-test. The findings of the study indicate that internal control and personal culture have a notable and unfavorable impact on the inclination towards accounting fraud. On the other hand, financial pressure has a noticeable and favorable impact on the tendency for accounting fraud. To ensure transparency and accountability in financial tasks, it is advisable to reinforce internal control by implementing the current policies and procedures.
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana: (Studi Kasus Pada BUMDes Se-Kecamatan Dawan) Cahayani, Tata Intan; Indraswarawati, Sang Ayu Putu Arie; 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/zvxmq184

Abstract

Accountability for fund management is closely related to financial reporting, so it is necessary to implement good accountability in order to share accurate and accountable information for interested parties. The purpose of this study was to determine the effect of human resource competence, organizational commitment, and leadership on fund management accountability in BUMDes Se-Kecamatan Dawan using a quantitative approach. The population of this study amounted to 101 managers of BUMDes Se-Kecamatan Dawan. By choosing purposive sampling technique, it was found that the sample of this study amounted to 33 respondents consisting of directors, secretaries, treasurers, and heads of business units in BUMDes. The data analysis technique consists of descriptive statistical analysis, research instrument test, classical assumption test, multiple linear regression analysis, and model feasibility test using the IBM SPSS V.23 application. The findings of this study show that the variables of human resource competence, organizational commitment, and leadership partially affect the accountability variable of fund management.
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%.  
Faktor – Faktor Yang Dapat Mempengaruhi Kecenderungan Kecurangan Akuntansi Dewi, Sinta Laksmi; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
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: 10.32795/4jarb729

Abstract

The tendency of accounting fraud is a form of misrepresentation or omission of amounts in the financial reporting process done intentionally to deceive the users of the reports. Accounting fraud also describe misrepresentation that arises due to improper application of accounting principles related to asset management, which results in non-compliance with Indonesian Financial Accounting Standards (PABU). The studi aim’s to determine the influence of the Implementation of Good Corporate Goverrnance and the Effectiivenes’s of Internal Control on the tendency of accounting fraud in Village Credit Institutions. Research was conductted on 8 Viillage Credit Institutiions in the Kuta Selatan District. Size for sampel on this study is 66 respondents selected usiing non-probabiility sampling methods. The analysiis technique used for this study is mulltiple linear regression. Result for this study the implementation of good corporate governance has a negative and signifiicant effect on the tendenciy of accounting fraud, and the effectiveness of internal control also has a negative and signifiicant effect on the tendency of accounting fraud.
Co-Authors Apryani, Ida Ayu Santy Cahayani, Tata Intan Dewi, Sinta Laksmi I Made Endra Lesmana Putra I Wayan Budi Satriya I WAYAN SUDIANA Kusumawati, Ni Putu Ayu Luh Yunadi Marsela Marindhea, Varlinka Mertayasa, I Gusti Agung Kadek Rai Mudana, I Komang Restu Ni Ketut Muliati Ni Komang Sumadi NI WAYAN YUNIASIH Pradnyani, Ni Made Rina Pramesty, Gusti Ayu Agung Pradnya Pratiwi, Ni Putu Trisna Windika Rista Devitriana, Ni Wayan Satriya , I Wayan Budi Sintya Dewi, Dewa Ayu Virgantini, Pande Kadek Nita W, Rai Dwi Andayani Werdhiyanti, Ni Putu Putri Ayu