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Ni Wayan Alit Erlina Wati
Fakultas Ekonomi Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Swenditayani, Ni Luh Mita; Padnyawati, Kadek Dewi; Erlina Wati, Ni Wayan Alit
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/w46yxk92

Abstract

Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Profitability, Leverage, and Company Size impact the punctuality of submitting financial statements among manufacturing firms listed on the Indonesia Stock Exchange between 2018 and 2021. The study's population consists of financial statements from manufacturing companies listeid on the Indonesia Stock Exchange (IDX) during the aforementioned priod. Purposive sampilng was used to sample a total of 209 businesses, and testing methods included logistic regression analysis. The findings of this study suggest that profitability influences the timely submission of financial reports in a favorable way. Leverage has no impact on how quickly financial reports must be submitted. A company's size has a beneficial impact on how quickly financial reports are submitted.
Tata Kelola Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Desa Adat Bakas Cahyani, Putu Resa Putri; I Wayan Sudiana; Ni Wayan Alit Erlina Wati
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/vvjxth97

Abstract

The role of LPDs is growing day by day, this cannot be separated from the public's trust in Village Credit Institutions. In its activities, LPD cultivates capital through savings, deposits and loans from the community, then in its activities LPD is able to provide effective loans to people in need, so a situation must be created where the community (village residents) feel safe in saving their money, either in the form of savings or deposits. . This research was carried out with the aim of finding out how financial governance is implemented at the Bakas Traditional Village Credit Institution.The informants in this research were the supervisory body, secretary, treasurer and mobile savings officer. The number of informants in this study was 7 people using the interview method, namely 3 supervisors, 1 secretary, 1 treasurer and 2 mobile savings officers. This research is qualitative research where research data is obtained through an interview process with respondents.The research results show that the financial governance of the Bakas Traditional Village LPD has not implemented the principles of good corporate governance such as transparency, accountability, responsibility, independence, equality and fairness in accordance with the provisions. Based on the results of existing research, it can be suggested that in the future, the Bakas Traditional Village LPD is very important to be able to maintain good LPD financial governance so that corruption no longer occurs within the LPD.
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Anggareni, Ni Putu Dyah; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
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/j4dcr274

Abstract

Financial performance is measured through profitability (ROE), Liquidity (CR), and Leverage (DER). The population in this study is 160 mining sector companies registered on the IDX in 2021-2023. In the sample selection results, there were 46 companies in the 3 years period of observation, a total of 148 issuers studied. And in testing the data was selected again using an outlier test so that the final sample results were 114 issuers studied. The analysis technique used is multiple linear regression analysis. The research results show that Profitability has a positive and significant effect, Liquidity has a negative and significant effect, Leverage has no effect and Company size has no effect on the value of mining sector companies listed on the Indonesia Stock Exchange with an observation period of 2021-2023
Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi dan Inovasi Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Buleleng Andini, Novia Dwi; Wati, Ni Wayan Alit Erlina; 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.v6i1.7508

Abstract

The current performance of MSMEs can stimulate the economy, especially in Bali, to increase, one of whichs is the high literacy of MSME managers about finance, being able to makes the best usse of informations technology and having interesting innovations so as to improve the performances of MSMEs. Thes aim of thiss ressearch is to determines the inflluence of financials literacy, use of informatiosn technologys and innovation ons the performances of Micros, Small and Medium Enterprises in Buleleng District. The number of samples required for this research is 96 respondents. The techniques ussed in determininsg this sample is Random Sampling. The data collections method in this ressearch is a questionnaire technique. The analyssis technique uses multiples linear regression analyssis. The results of this research are 1) Financial literacy influences MSME performances variables. This means that if financiall literacy increases, the performances of Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District will also increase. 2) The usse of information technology influences the performances of MSMEs. This means thats the increasing usse of informations technologys can improve the performances of Micrso, Small and Medium Enterprisses (MSMEs) in Buleleng District. 3) Innovation influences the performances of MSMEs. This means that the higsher the innovation, the more Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District can improve. The advice given is to use the SIAPIK application which functions as a digital financial recording application which can makes it easier for MSMEs to records their bussiness financial transactions without needing to understand accounting rules and sell MSME products through e-commerce such as Shoppe or Tokopedia, making it easier for employees to market MSME products.
Pengaruh Fungsi Badan Pengawas, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Lembaga Perkreditan Desa ( LPD) Se-Kecamatan Tampaksiring Ni Putu Novika Yuni; Kadek Dewi Padnyawati; Ni Wayan Alit Erlina Wati
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: 10.32795/97tsvh72

Abstract

The LPD has such an important role for the village community that it must produce the best performance every time. Company performance is the result or work performance of good managerial management which is expected to be able to improve a company's goals. This study aims to determine the influence of the Functions of the Oversight Body, Internal Control System and Competence of Human Resources on the Financial Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 136 respondents from the LPD management who assessed and knew directly the performance of the LPD, consisting of the LPD Chair, Secretary, Treasurer, and Chair of the Supervisory Board from 34 LPDs in the Tampaksiring District.. This study uses the probability sampling method saturated sample technique. Saturated sample is a sampling technique when all members of the population are used as samples. The test results show that the function of the oversight body has a significant positive effect on the performance of the LPD in the Tampaksiring District. The internal control system has a significant positive effect on the performance of the LPD in the Tampaksiring District. HR competence has a significant positive effect on the performance of LPD in Tampaksiring District. For further research, it is expected to be able to add variables that can affect LPD performance and be able to expand the research area.
Pengaruh Pemanfaatan Teknologi Informasi, Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Kediri I Komang Gita Wedananta; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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/pmp9cq28

Abstract

LPD as a financial institution has the obligation to make financial reports as an accountability for ongoing economic activities and as a basis for making decisions. This research aims to examine the influence of the use of information technology, the function of supervisory bodies, and the level of understanding of accounting on the quality of financial reports. This research was conducted at the Village Credit Institution in Kediri District. The sample in this research was 84 samples using a purposive sampling technique, namely a technique for determining samples with certain considerations or criteria. This research method uses quantitative research methods with primary data obtained from questionnaires which are measured using the Likert scale research method. The data analysis techniques used are validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination test (R2), F test and t test. The research results show that the use of information technology has a positive and significant effect on the quality of financial reports. The function of the supervisory body has a positive and significant effect on the quality of financial reports. The level of accounting understanding has a positive and significant effect on the quality of financial reports.
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Dan Akses Permodalan Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Se-kecamatan Kediri Witari, Ni Made Ari; Erlina Wati, Ni Wayan Alit; Padnyawati, Kadek Dewi
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/sjyye190

Abstract

The performance of Micro, Small and Medium Enterprises is one of the benchmarks for achieving business goals. Improving performance is the key for a business to develop and compete successfully and prevent bankruptcy. This research aims to examine the influence of accounting information systems, financial literacy and access to capital on the performance of MSMEs. This research used a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, which resulted in a total of 100 respondents in MSMEs in Kediri District. The sample was selected using the Simple Random Sampling method, and data was collected through a questionnaire. The data used is primary data in the form of responses from respondents, and processed using SPSS. The results of this research show that accounting information systems (X1), financial literacy (X2), and access to capital (X3) have a positive and significant effect on the performance of MSMEs (Y) in Kediri District. The better the accounting information system, financial literacy and access to capital, the better the performance of MSMEs in Kediri District.
Pengaruh Nilai Tri Kaya Parisudha Dan Ketaatan Aturan Akuntansi Terhadap Pencegahan Kecurangan Pada Badan Usaha Milik Desa Se-Kecamatan Sidemen Anggar Ningsih, Ni Putu Wiwin; Wati, Ni Wayan Alit Erlina; Andayani W, Rai Dwi
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/pb2vrq86

Abstract

A Virllager-Ownerd Ernterrprirser (BUMDersa) irs a virllager erconomirc irnstirtutiron/erntirty whirch irs a lergal erntirty formerd and ownerd by ther Virllager Goverrnmernt, managerd erconomircally irnderpernderntly and proferssironally wirth all or most of irts capirtal berirng virllager weralth. Ther occurrerncer of many casers of fraud irn ther managermernt of Virllager Funds carrirerd out by irrrersponsirbler irndirvirduals cannot ber dernirerd irf acts of fraud occur irn BUMDersa, oner of whirch irs cheratirng or fraud. Ther airm of thirs rerserarch irs to derterrmirner ther irnfluerncer of ther Trir Kaya Parirsudha Valuers and Complirancer wirth Accountirng Rulers on Fraud Prerverntiron irn VirllagerOwnerd Ernterrprirsers irn Sirdermern Dirstrirct. Ther populatiron irn thirs study was all BUMDersa ermployerers irn Sirdermern sub-dirstrirct, totalirng 63 peropler, who werrer derterrmirnerd usirng a nonprobabirlirty samplirng terchnirquer, namerly saturaterd samplirng. Ther data collerctiron merthod irn thirs rerserarch irs a querstironnairrer terchnirquer. Ther analysirs terchnirquer users multirpler lirnerar rergrerssiron analysirs. Ther rersults of thirs rerserarch arer 1) Ther trir kaya parirsudha valuer has a sirgnirfircant posirtirver erfferct on prerverntirng fraud at BUMDers irn Sirdermern Dirstrirct. 2) complirancer wirth accountirng rulers has a sirgnirfircant posirtirver erfferct on fraud prerverntiron. Ther advircer girvern irs that BUMDers irn Sirdermern Dirstrirct arer erxpercterd to ber abler to buirld characterr baserd on Trir Kaya Parirsudha for all ermployerers through gerttirng userd to good ways of thirnkirng, sayirng and berhavirng, apart from that, complirancer wirth accountirng rulers nererds to ber mairntairnerd bercauser complirancer wirth accountirng rulers irs erfferctirver irn prerverntirng fraud.
Pengaruh Konsep Tri Kaya Parisudha, Efektivitas Pengendalian Internal, Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi Di LPD Se-Kecamatan Kuta Selatan Sinaga, I Putu Agra Sanjaya; Wati, Ni Wayan Alit Erlina; Ayu, Putu Cita
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/hjdqz763

Abstract

Accounting fraud is an intentional act with bad ethics that can harm an organization or company. This study aims to determine the effect of the Tri Kaya Parisudha concept, Internal Control Elffelctivelnelss, and Individual Molrality oln thel Telndelncy olf Accolunting Fraud in LPDs throlugholut Soluth Kuta District. Thel polpulatioln in this study welrel elmplolyelels at 9 LPDs throlugholut Soluth Kuta District. Thel samplel in this study was deltelrmineld using a purpolsivel sampling telchniquel, namelly a samplel deltelrminatioln telchniquel with celrtain colnsidelratiolns, thel samplel in this study welrel LPD elmplolyelels whol had a fairly largel olppolrtunity tol colmmit fraud, sol thel numbelr olf samplels in this study was 62 relspolndelnts. This relselarch melthold usels a quantitativel relselarch melthold with primary data olbtaineld frolm quelstiolnnairel data melasureld using thel Likelrt scalel relselarch melthold. Thel data analysis telchniquels useld arel delscriptivel statistical analysis, validity telst, relliability telst, classical assumptioln telst, multiplel linelar relgrelssioln analysis, moldell felasibility F telst, deltelrminatioln colelfficielnt telst, and t telst. Thel relsults olf this study arel Tri Kaya Parisudha has a nelgativel and significant elffelct oln thel telndelncy olf accolunting fraud, intelrnal colntroll has a nelgativel elffelct oln thel telndelncy olf accolunting fraud, individual molrality has a polsitivel elffelct oln thel telndelncy olf accolunting fraud
Pengaruh Kualitas Pelayanan, Sosialisasi Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Karangasem Semardika, I Gusti Ngurah; Erlina Wati, Ni Wayan Alit; Padnyawati, Kadek Dewi
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/p0n4hd15

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of reìgiìonal iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs, whiìch from yeìar to yeìar iìncreìaseìs veìry siìgniìfiìcantly. Iìf eìveìry ciìtiìzeìn or taxpayeìr compliìeìs iìn payiìng motor veìhiìcleì tax, theìn theì poteìntiìal reìgiìonal iìncomeì oriìgiìnatiìng from motor veìhiìcleì tax wiìll beì proportiìonal to theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs eìveìry yeìar. Howeìveìr, theì facts on theì ground areì iìnveìrseìly proportiìonal, an iìncreìaseì iìn theì numbeìr of motoriìzeìd veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìveìnueì. Thiìs artiìcleì aiìms to deìteìrmiìneì theì iìnflueìnceì of Seìrviìceì Qualiìty, Sociìaliìzatiìon, and theì Samsat Driìveì THRU Systeìm on motor veìhiìcleì taxpayeìr compliìanceì at theì Karangaseìm Reìgeìncy Samsat offiìceì.  Thiìs reìseìarch useìs quantiìtatiìveì meìthods, data colleìctiìon teìchniìqueìs usiìng queìstiìonnaiìreìs and theì populatiìon and sampleì iìn thiìs reìseìarch iìs 100 peìopleì.   Data from thiìs reìseìarch was colleìcteìd by diìstriìbutiìng queìstiìonnaiìreìs and theìn theì data was analyzeìd usiìng theì multiìpleì liìneìar reìgreìssiìon meìthod.  Theì sampliìng teìchniìqueì useìs random sampliìng teìchniìqueì. Theì reìsults of thiìs reìseìarch show that Seìrviìceì Qualiìty and Sociìaliìzatiìon do not haveì a siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì, whiìleì theì driìveì thru Samsat systeìm has a posiìtiìveì and siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì.
Co-Authors Andayani W, Rai Dwi Andini, Novia Dwi Anggar Ningsih, Ni Putu Wiwin Anggareni, Ni Putu Dyah Astrama, I Made Cahyani, Putu Resa Putri Dewi, Ida Ayu Sasmita G. Sugiartono, Nyoman Hartati, Putu Sri I Kadek Andy Asmarajaya I Kadek Anom Suardinatha I Ketut Yadnyana I Komang Gita Wedananta I Wayan Sudiana Ida Ayu Putu Widani Sugianingrat Kadek Candrawati Kadek Dewi Padnyawati Lestari, Ni Putu Juni Mirah Ayu Putri Trarintya, Mirah Ayu Putri Mitha, Dewa Ayu Putu Pradnya Ni Komang Sumadi Ni Luh Gede Era Dharma Putri Ni Luh Putu Sukesiyanti Ni Putu Novika Yuni Ni Wayan Septiantari Dewi NI WAYAN YUNIASIH Pratiwi, Ni Putu Trisna Windika Putra, Ida Bagus Nyoman Bala Putri, Ni Kadek Dewi Harnika Putu Cita Ayu Rai Dwi Andayani W Rimbi Rianthi, Gusti Ayu Putu Semardika, I Gusti Ngurah Sinaga, I Putu Agra Sanjaya Swenditayani, Ni Luh Mita T. Arnawa, I Wayan Teguh Surya D.L, I Nyoman W, Rai Dwi Andayani Witari, Ni Made Ari