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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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PERAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MEMODERASI HUBUNGAN PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN LPD SE-KECAMATAN PENEBEL Ni Komang Desi Lestari; Ni Putu Ayu Kusumawati; I Putu Nuratama
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.v3i1.2306

Abstract

This study aims to determine the effect of the utilization of information technology and internal control systems on the quality of financial reports and to determine the role of human resource competence in moderating the relationship between the utilization of information technology and internal control systems on the quality of financial reports at the Village Credit Institution (LPD) in Penebel District. The population in this study were 50 LPDs in Penebel District with 140 respondents consisting of the Head of the LPD and the LPD Internal Supervisory Board. The sampling technique used in this study is saturated sampling technique so that the entire population is used as a sample, namely the sample obtained in this study was 140 respondents. The data analysis technique used in this research is Descriptive Statistical Test and Partial Least Square (PLS) analysis. The results of this study indicate that the utilization of information technology has a negative and insignificant effect on the quality of financial reports, while the internal control system has a positive and significant effect on the quality of financial reports and the interaction of human resource competence with the utilization of information technology has a positive and insignificant effect on the quality of financial statements and the interaction of human resource competence with the internal control system has a negative and insignificant effect on the quality of financial reports.
PENGARUH BYSTANDER EFFECT, KETAATAN ATURAN AKUNTANSI DAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Wayan Tutik Aprianti; Ni Putu Ayu Kusumawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2761

Abstract

Fraud has a negative result on the survival of the organization. cheating must be solved quickly. This paper is made to provide a solution to the existence of fraud in institutions. diaman will look at factors related to fraud such as the Bystander Effect, Compliance with Accounting Rules and Religiosity. This research was conducted at the LPD in Abyansemal District with a sample of 99 respondents. The results reveal that fraud tends to increase when there is a high Bystander Effect in the organization. On the other hand, accounting fraud can be avoided through the obedient attitude of employees to accounting rules and the high attitude of religiosity of the individual.
PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN PADA MINAT MAHASISWA UNTUK MENGIKUTI PROGRAM STUDI MAGISTER AKUNTANSI Dewa Ayu Ratih Purnama Sari; Ni Putu Ayu Kusumawati; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2765

Abstract

Accounting is one of the study programs that are in great demand by students in universities, especially the Faculty of Economics, this can be seen from the number of students who choose accounting study programs at both State Universities and Private Universities. The level of interest of accounting students in the accounting master's study program is determined by motivation and educational costs. Respondents in this study were final year students from 5 economic faculties in 5 universities in the Denpasar area. This research is an empirical research with a sampling technique using the Slovin formula. How the data aggregation in this research is by. Based on the results of the study, it shows that the variables of social motivation, career motivation, economic motivation, and education costs have a positive effect on student interest in joining the accounting master's program.).
Pengaruh Moralitas Individu, Keefektifan Pengendalian Internal, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Ni Putu Setia Asih; Ni Putu Ayu Kusumawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2912

Abstract

This paper is made to describe the influence that is formed between individual morality, effectiveness and internal control, and unethical behavior on the tendency of fraudulent acts. A total of 27 LPDs were used as the population and processed using linear regression analysis technique. From the results of the study it was found that fraud will tend to be high in an institution if its employees commit a lot of deviant actions (unethical behavior). However, the level of fraud can be avoided if employee morale and internal control are improved.
PENGARUH PENGETAHUAN AKUNTANSI DAN PERCEIVED OF USEFULNESS TERHADAP PENGGUNAAN APLIKASI AKUNTANSI BERBASIS ANDROID Ni Nyoman Yuni Rasniati; Ni Putu Ayu Kusumawati; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2922

Abstract

This study sought to evaluate the effects of knowledge of accounting and perceived of usefulness on the use of Android Based Accounting Applications. The location of this research in Denpasar City. This study takes a quantitative technique combining primary data using questionnaire. The sampling procedure uses the slovin formula such that 100 respondents were acquired. To meet the aims of this study, respondents are particular to SMEs in Denpasar City who utilize an android-based accounting program. Data were examined using multiple linear regression. The results showed that understanding of accounting and perceived usefulness has a substantial effect on the use of android- based accounting applications for SMEs in Denpasar City.
Pengaruh Perputaran Kas, Kecukupan Modal Dan Pertumbuhan Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Ida Bagus Gede Pradnyana; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3160

Abstract

The amount of profit received by an LPD is very dependent on the ability of the management to manage various assets and debts owned. This research will focus on the factors that affect the level of profitability of LPDs such as cash balances, capital adequacy, and credit growth. In this study, LPDs in Payangan District were chosen to be the research location with a population of 48 LPDs in Payangan District. The sample of this study consisted of 96 financial statements from 32 LPDs that were declared active during the 2018-2020 period. This study uses multiple linear regression analysis techniques with results showing that the profitability of LPDs in Payangan District can be increased if the LPD cash turnover is getting better, capital adequacy is stable, and credit turnover is good.
Pengaruh Financial Distress Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Putu Ria Monica Sari; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3188

Abstract

This study plans to decide the impact of monetary trouble and administrative proprietorship on the profit the executives of assembling organizations recorded on the Indonesia Stock Exchange in 2017-2020. This exploration is a kind of similar causal examination. The populace in this study were all Manufacturing Companies recorded on the Indonesia Stock Exchange in 2017-2020 upwards of 182 organizations. In light of the testing method utilizing purposive examining, 115 example organizations were gotten from 182 organizations. The information assortment method utilizes optional information from monetary reports distributed on the authority site of the Indonesia Stock Exchange. The scientific method utilized in this exploration is Logistic Regression Analysis. The outcomes showed that there is a positive connection between monetary pain factors on income the executives and there is a negative connection between administrative proprietorship and profit the board.
Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC) I Wayan Rudiana; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3456

Abstract

The Balanced Scorecard is an approach to assessing company performance because it canprovide a comparison of the financial and non-financial sides. The method used in thisresearch is descriptive quantitative method. Perspective The results in this study indicatethat the financial perspective, ROE, DER, and CR obtain good criteria. The customerperspective gets good criteria and the results of the satisfaction questionnaire are verysatisfying to the company's performance. The internal business received the results ofinnovation and operations carried out by the company went well. The perspective oflearning and growing obtains satisfactory results. Final assessment, all criteria in thecategory are quite good.
Pengaruh Efektifitas Pengendalian Internal dan Moralitas Individu Terhadap Kecenderungan Kecurangan Di LPD Se-Kecamatan Melaya Kabupaten Jembrana Ni Luh Putu Ayu Remy Octaviani; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3584

Abstract

Cheating propensity is a situation where the likelihood of cheating is very high and the consequences are detrimental to othersThis study was conducted in the Melaya District of Regency Jembrana to determine the relationship between the effectiveness of internal controls and the morale of individuals who are prone to misbehavior in LPD. This study uses all his LPD staff as the study population, a total of 71 samples, and study data are analyzed using multiple linear regression methods. The results of this study show that improving internal controls and employee morale can reduce an organization's exposure to fraud. In the future, LPD should improve the internal control system within the organization. Strict sanctions should be implemented for violations occurring within the organization so that employees have a deterrent and good work discipline is established.
Pengaruh Sistem Keuangan Desa, Partisipasi Penganggaran, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Putu Nofy Megantari; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4024

Abstract

This researcher wants to find out the influence of the village financial system, participation in the establishment, and supervision of the village fund management account in the villages of the north Denpasar sub-district. The population in this study is the Village Chief, Village Secretary, and Head of Finance village in north Denpasar sub-district. The sample from this study amounted to 24 people incude the village raisi, village kotibi, and the financial manager. The sample collection technique used is saturated samples. The results of this research shows that the rural financial system has a positive and significant impact on theaccountability department of rural development, participation in the budgeting has a negative and negligible impact on accountability for village fund management, and control has positive and low impact on rural fund managemet responsibility.
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