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All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Keuangan dan Perbankan JUIMA : Jurnal Ilmu Manajemen J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
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 Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Kecenderungan Kecurangan Dana Desa Se-Kecamatan Banjar Buleleng Mitha, Dewa Ayu Putu Pradnya; Sumadi, Ni Komang; Wati, Ni Wayan Alit Erlina
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: 10.32795/8k85sr58

Abstract

Village Fund Management, in accordance with the mandate of Law Number 6 of 2014, requires evaluation to ensure that there are no deviations in the use of APBN funds distributed annually as a source of village income. This evaluation also aims to optimally integrate all budget allocation activities from the government to the village (Directorate General of Fiscal Balance, 2023). The purpose of the study was to determine the level of Village Apparatus Competence, Internal Control System, Implementation of Tri Hita Karana on the Tendency of Village Fund Fraud in Banjar Buleleng District. The data in this study came from primary data in the form of questionnaires. The subjects in the study were 17 Village Offices in Banjar District, Buleleng Regency with a total of 153 Village Office employees. The results of the analysis showed that Village Apparatus Competence, Internal Control System, and Implementation of Tri Hita Karana all had a negative effect on the Tendency of Village Fund Fraud in Banjar Buleleng District, which means that the higher the three factors, the lower the tendency for fraud.
Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Pada LPD Se-Kecamatan Ubud Lestari, Ni Putu Juni; Wati, Ni Wayan Alit Erlina; 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/qe9j0m16

Abstract

Accounting knowledge plays a crucial role in the effective management of LPD funds. However, there is also the potential for misuse of this knowledge, leading to issues such as fraud. This study aims to investigate the impact of internal control, whistleblowing systems, and individual morality on fraud prevention within LPDs in the Ubud District. The study's population consists of all LPD employees in the Ubud District, comprising 378 employees across 30 LPDs. Data was collected from all 378 employees using a saturated sampling technique. The analysis methods employed include multiple linear regression, the coefficient of determination, as well as t-tests and F-tests. The results show that internal control systems, whistleblowing mechanisms, and personal ethical standards each contribute positively and significantly to the prevention of fraud.
Kinerja Sistem Informasi Akuntansi: Dukungan Manajemen Puncak, Kualitas Sistem, Formalisasi Pengembangan: (Studi Kasus: Lembaga Perkreditan Desa Se-Kecamatan Mengwi Badung) Ni Wayan Septiantari Dewi; Wati, Ni Wayan Alit Erlina; Ayu, Putu Cita
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/x0kqfr37

Abstract

The level of achievement that an individual or team within an organization can access and manage, based on their designated authority and responsibilities, in compliance with legal standards without breaking the law and in accordance with the moral and ethical results, is referred to as the accounting information system performance. eventually turns into accounting data that is applicable to decision-making. The purpose of this study is to evaluate the formalization of system development, the effectiveness of the accounting information system, and the impact of top management assistance. This study, which focused on a sample of 190 employees from the Mengwi, Badung District LPD, was carried out at LPDs in the Mengwi District. Coefficient of determination, multiple linear regression, hypothesis testing, and traditional assumption tests were used to examine the data. The results show that the accounting information system's performance is positively and considerably influenced by top management support. Furthermore, the performance of the accounting information system is positively and significantly impacted by its quality. Moreover, the performance of accounting information systems is positively and considerably impacted by the formalization of system development.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Dedik Lukisan Putri, Ni Kadek Dewi Harnika; Wati, Ni Wayan Alit Erlina
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/hw1yjr74

Abstract

This research investigates how Dedik Lukisan, a micro-scale enterprise, prepares its financial reports and evaluates their alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). Utilizing a combination of observations, interviews, and document analysis, the study explores the company’s accounting and reporting practices. The results indicate that Dedik Lukisan’s financial reporting remains basic and has yet to fully implement the guidelines set by SAK-EMKM, as the records only include cash inflows and outflows without a complete structure such as a statement of financial position or income statement. The main factors influencing this are the limited knowledge of the owner and the absence of a computerized accounting system. This study concludes that the implementation of SAK-EMKM is crucial to improve the quality of financial statements for micro businesses, which in turn can support better business management, decision-making, and access to external funding sources.
Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak di Mediasi Oleh Sistem Pajak Elektronik Rimbi Rianthi, Gusti Ayu Putu; Alit Erlina Wati, Ni Wayan
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/y0ma9e93

Abstract

The development of a country's economy depends on an efficient tax structure.  Taxes constitute the primary instrument within Indonesia’s state revenue structure, functioning to fund government expenditures. This research seeks to explore the mediating effect of the computerized tax system in the relationship between tax knowledge and individual taxpayer compliance.  A questionnaire survey of 115 individual taxpayers at KPP Pratama Tabanan was used in this quantitative investigation. By applying SEM-PLS as the analytical method, the study demonstrates that tax knowledge has a favorable effect on taxpayer compliance and promotes the adoption of the electronic tax system, and that the electronic tax system has a favorable effect on compliance.  According to mediation tests, the electronic tax system somewhat mediates the relationship between tax knowledge and compliance.  These findings suggest that increasing tax literacy and utilizing computerized tax systems to their fullest potential are two crucial strategies for improving compliance.
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