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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Jurnal Terapan Abdimas Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Akademisi International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan
Pramuki, Ni Made Wisni Arie
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Application of Good Corporate Governance Principles Based on Catur Purusa Artha in Village Credit Institutions Pramuki, Ni Made Wisni Arie; Andayani W, Rai Dwi; Yuliantari, Ni Putu Yeni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1183

Abstract

This study aims to comprehensively describe the application of the principles of Good Corporate Governance (GCG) based on the local cultural values of Catur Purusa Artha in the management of Village Credit Institutions (VCI) in Kerobokan Traditional Village, Bali. This study uses a qualitative descriptive approach with a single case study, involving the main informants such as the Customary Village, the Head of VCI, and the Internal Supervisory Agency as primary data sources. Data was collected through structured in-depth interviews based on indicators of transparency, accountability, responsibility, independence, and fairness according to GCG standards, contextualized with Balinese Hindu teachings through the concept of Catur Purusa Artha (dharma, artha, kama and moksa). The data analysis follows the Miles & Huberman interactive model with the stages of data reduction, data presentation, and conclusion verification. The results of the study revealed that most of the GCG principles have been effectively implemented in VCI Kerobokan with the integration of local cultural values as the foundation of operational ethics. Transparency is realized through information disclosure in customary village meetings; accountability is carried out by internal supervisory bodies; Independence is enforced through a collective consensus mechanism; fairness is reflected in the credit policy of small business priorities; and social responsibility based on dharma and moksa as moral guidelines for institutional managers. However, there are significant obstacles in the remuneration system that are not fully fair and transparent according to individual contributions and limitations in the socialization of work plans to all indigenous capital owners due to limited human resources and communication media.
Pengaruh Dana Pihak Ketiga, Loan To Deposit Ratio, Dan Non Perfoming Loan Terhadap Kinerja Keuangan Pada Bank Digital Indonesia Tri Yunita Sari, Ni Komang; Muliati, Ni Ketut; Pramuki, Ni Made Wisni Arie
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/v37m3e21

Abstract

The financial performance of a bank reflects the extent to which the bank has succeeded in its operations. Banking financial performance is a crucial element in evaluating the overall achievements of a bank. This includes assessments of assets, liabilities, liquidity, and other elements. A company with optimal financial performance will achieve maximum profits, which in turn will demonstrate a high return on investment. This research investigates the effects of third-party funds, LDR, and NPL on the financial outcomes of digital banks in Indonesia. The study covers all digital banks operating in Indonesia between 2021 and 2023, with a total of 15 banks considered. The sampling process was conducted using a purposive sampling technique, focusing on two main criteria: (1) digital banks located in Indonesia and (2) those that published financial statements for the years 2021-2023. The analysis utilized multiple regression methods to examine the data. The results indicate that third-party funds do not significantly affect the financial performance of digital banks in Indonesia. In contrast, the loan-to-deposit ratio has a substantial and positive impact on financial performance, while non-performing loans do not significantly influence these banks' financial outcomes
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.
Co-Authors ., NI PUTU YENI YULIANTARI Andayani W, Rai Dwi Bambang Subroto Diputra, Gde Indra Surya Hurnaleontina, Putu Nuniek I Made Endra Lesmana Putra Imam Subekti Komang Indra Apsaridewi Kusumawati, Ni Putu Kusumawati, Ni Putu Ayu Made Gede Arthadana Ni Ketut Muliati Prabandari, I Gusti Agung Ayu Intan Pradita, I Komang Dede Pratiwi, Ni Putu Trisna Windika Putri, Ni Made Rika Liana Putri, Ni Made Yuli Cantika Putu Atim Purwaningrat Putu Cita Ayu Setiawan, Putu Agus Setyawati, Ni Putu Juli Tri Yunita Sari, Ni Komang