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All Journal Buletin Studi Ekonomi Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan Lantera Widya
Ni Putu Ayu Kusumawati
Fakultas Ekonomi, Bisnis, Dan Pariwisata Universitas Hindu, Bali, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU (STUDI FENOMENOLOGI) Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.150-162

Abstract

Sustainability issues that have spread recently have also had an impact on the world of accounting. Previously, the company's annual financial reporting was the prima donna, but now it has been added with the presence of a settlement report as a response to this issue and provides consequences for the emergence of the green accounting concept. Green accounting develops from the basic philosophy that accountants must care about the environment and society. The development of accounting which had moved away from the focus on the social and environmental fields has created a problem because accounting is only limited to technical matters and becomes apathetic towards the conditions in the surrounding environment. Through the Tri Hita Karana phenomenological philosophy study method, researchers are trying to reveal how the concept of green accounting is based on values ​​derived from the teachings of Hinduism. Researchers analyzed data from informants by conducting interviews with experienced subjects in the field of green accounting and interviewing knowledge subjects from accountants, humanists and religionists. The selection of divided methods in order to reveal the values ​​of Hinduism in the concept of green accounting. The concept of green accounting with a phenomenological approach to the Tri Hita Karana philosophy includes 3 main aspects that influence green accounting motives, reporting, recording, summarizing, and recognition. The srada bhakti, yadnya and spiritual aspects are complemented by the green accounting concept which is intended to carry out as best as possible the social and environmental responsibility of an entity. The results of the green accounting concept through the phenomenological approach to the THK philosophy raises a more comprehensive epistemological face because it contains basic aspects that did not previously exist in the conventional green accounting concept
PENGARUH MACHIAVELLIAN DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI Ni Luh Budi Ariani; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.757

Abstract

Based on cases ofi ethical violations unwittingly form a reaction that becomes a perception ofi students in the profession in accounting. Perception is the attitude or opinion expressed to respond or give an interpretation of a phenomenom. This study aims to determine how the influence machiavelliani and idealism on the ethical perceptions ofi accounting students. This research was conducted at a private university in Denpasar. Datai collection is done by giving questionnaires tu students majoring in accounting at the faculty ofi economics ofi private universities. The study population numbered 302 peoples. Technique ofi determining samples using the Slovin formula. Datai analysis was performed by multiple linier regression analysis. The results ofi this study indicate that machiavelliani has a positive effect on the ethical perceptions ofi accounting students. Research result mean that the heigher the machiavelliani, the more ethical perceptions ofi accounting students will increase. While idealism have a negative effect on the ethical perceptions ofi accounting students, which means an idealistic individual will avoid various actions that can harm those around him.
PENGARUH ANGGARAN BERBASIS KINERJA DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA INSTANSI PEMERINTAH PADA KANTOR DINAS PEMERINTAH KABUPATEN BADUNG Ni Made Kertiani; Ni Putu Ayu Kusumawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.774

Abstract

The purpose of this study was to determine the effect of performance-based budgeting and regional financial accounting systems on the performance of government agencies in government offices in Badung Regency. The population used in this study were all employees working in the Badung Regency Office as many as 1089 people. Determination of the sample using purposive sampling to obtain 102 people as samples. After testing the instrument and testing the classic assumptions, then the data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of performance-based budgeting on the performance of government agencies obtained a regression coefficient of 0.133, tcount value of 2.291 and t test significance value of 0.024 <0.05, so that H1 was accepted, it can be concluded that performance-based budgeting has a positive and significant effect on the performance of government agencies in the Badung Regency Government Office. The influence of the regional financial accounting system on the performance of government agencies obtained a regression coefficient of 0.698, tcount of 14.181 and t test significance value of 0.000 <0.05, so H2 is accepted, it can be concluded that the regional financial accounting system has a positive and significant effect on agency performance government at the Badung Regency Government Office.
PENGARUH KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MENGENAI PROFESI AKUNTAN PUBLIK TERHADAP MINAT MENJADI AKUNTAN PUBLIK Ni Made Emi Hudiyani; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.799

Abstract

The interest inbecoming a public accountant is an individual's interest in the public accountingprofession. Public Accountants have an important role insupporting increased transparency andquality of financial information. Public interest in becoming a public accountant is relatively low.The purpose of this study was to determine the effect of adversity intelligence, labor marketconsiderations, and perceptions about the profession of public accountants on the interest of beinga public accountant. This research was conducted on 2017 accounting student at the Faculty ofBusiness Economics and Tourism, Hindu University of Indonesia, Denpasar. The number ofsamples taken was 189 people, with non-probability sampling method with purposive samplingtechnique. Data collection was carried out using a questionnaire. The analysis data techniqueused is multiple linear regression.The results showed that adversityintelligence, labor marketconsiderations, and perceptions about the public accounting profession had positive effect oninterest of accounting students at the HinduUniversity of Indonesia to become a public accountant.
PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PENERAPAN BUDAYA TRI HITA KARANA TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BULELENG Putu Neta Ervinia; Ni Putu Ayu Kusumawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1498

Abstract

Fraud can occur anywhere in any organization or agency. This study aims to determine the effect of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture in handling the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng. The population and sample in this study were all financial employees in the Regional Apparatus Organization of the Regency of Buleleng, as many as 151 people. The technique of determining the sample using the saturated sample method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture negative and significant influences the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH I Gede Eka Budiastawa; Ni Putu Ayu Kusumawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1530

Abstract

The regional government has the authority to run and control the performance of the apparatus in utilizing the stipulated budget. Local governments must meet the criteria for good governance including, clarity of budget targets, accounting controls and a reporting system that will impact on the managerial performance of government officials. The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on managerial performance of government officials. This research is located in all OPD in Klungkung Regency. The population in this study were all employees at 38 Regional Apparatus Organizations (OPD) in the Klungkung Regency Government, amounting to 4,056 people, using judgment sampling techniques, the number of samples in this study was 114 people. The conclusion in this study is the clarity of budget objectives, accounting control and reporting systems have a significant effect on the managerial performance of the Klungkung OPD apparatus.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI DENPASAR Ni Komang Dina Sintyawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1810

Abstract

The purpose of this study was to determine the effect of Auditor Experience, Competence and Independence on Auditor Performance at Public Accounting Firms in Denpasar City. A total of 13 KAPs in Denpasar City with a sample of 122 auditors obtained based on saturated sampling technique, where all populations were sampled. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, F test, coefficient of determination (R2), and t test. The results showed that: (1) Auditor's experience had a negative effect on Auditor Performance, with a regression coefficient of -0.043, a tcount of -0.444 and a significant value of 0.658> 0.05. (2) Competence has a positive effect on Auditor Performance, with a regression coefficient of 0.228, a tcount of 3.103 and a significant value of 0.002 <0.05. (3) Independence has a negative effect on Auditor Performance, with a regression coefficient value of 0.144, a t-count value of 1.576 and a significant value of 0.118> 0.05.
PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN TINGKAT KESERIUSAN PELANGGARAN TERHADAP KECENDERUNGAN DALAM MELAKUKAN TINDAKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE KECAMATAN MENGWI Desak Putu Ayu Winda Kristiyani; Ni Putu Ayu Kusumawati; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2012

Abstract

Disclosure of fraud (whistleblowing) is the disclosure of violations that can harm the organization by employees or leaders of the organization to third parties who can take action on these violations. This study aims to determine the effect of organizational commitment, personal costs and the level of serious violations on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district. The population in this study were all employees of the LPD in the Mengwi sub-district, the respondents used were 172 people. The method of determining the sample using the Slovin technique. From the results of this study, organizational commitment, personal cost and the level of seriousness of violations have a positive effect on the tendency to take whistleblowing actions at the Lembaga Perkreditan Desa (LPD) in Mengwi sub-district.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2019 A.A. Sagung Istri Kania Kosalia; Ni Putu Ayu Kusumawati; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2287

Abstract

Tax avoidance is tax savings by utilizing the provisions in taxation that are carried out legally to reduce the tax burden. This study was conducted to examine the effect of profitability and leverage on tax avoidance in manufacturing companies. The population of this study are manufacturing companies on the Indonesia Stock Exchange in 2016-2019 with 182 companies. The type of research used is quantitative and the sampling technique uses purposive sampling method so that the samples obtained are 240 samples from 60 companies. The analytical method used in this study is the logistic regression method. Based on the results of the analysis test, it is found that profitability has a positive and significant effect on tax avoidance. Meanwhile, leverage has no significant effect on tax avoidance.
PENGARUH FINANCIAL GOVERNANCE, PERAN PERANGKAT DESA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA Se-KECAMATAN MENGWI Pratiwi Ni Kadek Novita; Kusumawati Ni Putu Ayu; Erlinawati Ni Wayan Alit
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2299

Abstract

Accountability for managing village funds is defined by an obligation to carry out reporting and also accountability for the success or failure of the implementation of the organization's mission to fulfill or realize predetermined results, with media accountability carried out in a regular manner. Factors that influence the accountability of village fund management are financial governance, the role of village officials and clarity of budget targets. The sample in the study was 45 people consisting of the Village Head, Village Secretary, and Village Treasurer in all Mengwi District. The sampling technique in this study used a saturated sample, data was collected using a questionnaire. Data were analyzed by Validity Test, Reliability Test, Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test and t Test. From the results of this study, financial governance, clarity of budget targets and the role of village officials have a significant and positive influence on the accountability variable for managing village funds in villages throughout Mengwi District..
Co-Authors ., NI PUTU YENI YULIANTARI A.A. Sagung Istri Kania Kosalia COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Putu Ayu Winda Kristiyani Dewa Ayu Ratih Purnama Sari Erlinawati Ni Wayan Alit Gusti Alit Suputra Gusti Ayu Putu Helenia I Gede Eka Budiastawa I Nyoman Suta Widnyana I Nyoman Teguh Surya Dharma Laksana I Putu Fery Karyada I Putu Nuratama I Wayan Ale Setiawan I Wayan Rudiana I Wayan Sudiana Ida Bagus Gede Pradnyana Kadek Dewi Padnyawati Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Ketut Muliati Ni Komang Desi Lestari Ni Komang Dina Sintyawati Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Budi Ariani Ni Luh Putu Ayu Remy Octaviani Ni Made Ayu Indrawati Ni Made Emi Hudiyani Ni Made Kertiani Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Nyoman Yuni Rasniati Ni Putu Nofy Megantari Ni Putu Rismayanti Ni Putu Setia Asih Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Pratiwi Ni Kadek Novita Putu Ayu Diana Gita Maharani Putu Cita Ayu Putu Krisna Adwitya Sanjaya Putu Neta Ervinia Putu Nuniek Hutnaleontina Putu Ria Monica Sari Rai Dwi Andayani W SANG AYU PUTU ARIE NDRASWARAWATI