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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Jurnal Pendidikan Bahasa Jurnal Terapan Abdimas Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan Lantera Widya
., NI PUTU YENI YULIANTARI
Universitas Hindu Indonesia
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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Pengaruh Persepsi Kemudahan, Kepercayaan dan Fitur Layanan Terhadap Minat  Mahasiswa Menggunakan Financial Technology (Fintech): Seluruh Mahasiswa Aktif Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia Yuli Artini, Ni Luh Putu; Yuliantari, Ni Putu Yeni
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/gpkk6x90

Abstract

Financial Technology is an investment alternative that presents options for people who wish to access financial services in a practical, efficient, convenient and economical manner. This study aims to determine the effect of perceived convenience, trust, and service features on interest in using financial technology (fintech). The final sample in this study was 225 responden from the Faculty of Economics, Business and Tourism, Indonesia Hindu University Active who were willing to answer the questionnaire. The analysis technique used is multiple linear regression. The results of the study show that perceived convenience, trust, and service features have a positive effect on interest in using financial technology (fintech).
The Role of Competitive Advantage in Mediating the Relationship Between Digital Transformation and MSME Performance in Bali Ni Putu Yeni Yuliantari; Ni Made Wisni Arie Pramuki
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.66-75

Abstract

Advances in technology and digital-based information are expected to be put to good use by conventional business people. The pressure of the global COVID-19 pandemic that hit the world has an impact on the acceleration of digital transformation for business people, especially MSMEs. MSMEs as a sector of the national economy that has proven to be able to survive in a crisis are encouraged to accelerate the digital transformation process due to the social distancing policy imposed during the COVID-19 pandemic. This study aims to investigate the role of digital transformation on the performance of MSMEs through competitive advantage. This study uses quantitative methods and the data was collected using a questionnaire instrument. This survey was conducted in July-September in the midst of the covid-19 pandemic. The research location was carried out in MSMEs registered in 9 regencies/cities throughout Bali with a total of 326,000 with a total sample of 400 MSME managers. The results of this study found that all proposed hypotheses were acceptable and competitive advantage served as a partial mediation of the relationship between digital transformation and MSME performance.
MODERASI TRI HITA KARANA PADA DETERMINAN KINERJA KEUANGAN LPD DI DENPASAR Ni Putu Trisna Windika Pratiwi; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): 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.18.1.2026.141-148

Abstract

The Village Credit Institution (LPD) in Bali is a hybrid organization that balances financial functions with social goals. This study aims to analyze the effect of organizational structure and financial literacy on LPD financial performance, and to examine the role of Tri Hita Karana (THK) Culture as a moderating variable. The research was conducted on 34 LPDs in Denpasar City with a sample of 97 respondents consisting of the chairman, secretary, and treasurer. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results showed that organizational structure and financial literacy had a significant positive effect on financial performance. Financial literacy was found to be the most dominant variable. However, the moderation test showed that THK Culture did not significantly moderate the relationship between organizational structure and financial literacy on financial performance. These findings support the Resource-Based View (RBV) theory regarding the importance of internal resources but indicate that THK functions more as a social foundation for legitimacy than a technical moderator of financial performance.
Pelatihan Keuangan dan Pemasaran Digital Industri Sanggah di Desa Kesiman Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Gusti Alit Suputra; Ni Putu Yeni Yuliantari; Ni Made Yuli Cantika Putri; Ni Made Rika Liana Putri
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1708

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan mengatasi permasalahan manajemen pada UD Putra Bali Stil, sebuah industri pembuatan sanggah di Desa Kesiman Kertalanggu. Mitra menghadapi kendala utama berupa ketiadaan sistem pembukuan yang teratur serta metode pemasaran yang masih tradisional tanpa memanfaatkan teknologi digital. Metode pelaksanaan kegiatan mencakup tiga tahapan: persiapan, pelaksanaan pelatihan (ceramah dan praktik), serta evaluasi dan pendampingan. Pelatihan difokuskan pada pencatatan transaksi keuangan harian dan strategi pemasaran melalui media sosial. Keberhasilan program diukur menggunakan instrumen pre-test dan post-test. Hasil pengabdian menunjukkan peningkatan pemahaman mitra dalam menyusun pembukuan sederhana untuk memantau arus kas. Selain itu, mitra berhasil mengadopsi pemasaran digital untuk memperluas jangkauan pasar produk kerajinan batu alam. Kegiatan ini berimplikasi pada perbaikan pengambilan keputusan bisnis dan peningkatan daya saing usaha secara berkelanjutan.
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada SMK Negeri 1 Klungkung Putu Liana Anggreni; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/bvhqyw17

Abstract

BOS funds are funds used to finance non-personnel costs at primary and secondary education institutions in the implementation of compulsory learning programs, and can support a number of other activities in accordance with the provisions of applicable laws. This study aims to analyze accountability and transparency in the management of School Operational Assistance (BOS) funds at SMK Negeri 1 Klungkung. Data collection was carried out through interviews with several related sources. The steps of data analysis include data collection, data analysis, and drawing conclusions. The results of the analysis show that the management of BOS funds at SMK Negeri 1 Klungkung has gone well and in accordance with Permendikbud No. 2 of 2022. The application of the principle of accountability in the management of BOS Funds at SMK Negeri 1 Klungkung has been carried out well, as reflected in the accountability for the preparation of RKAS, bookkeeping and archiving of transaction evidence, as well as the preparation of realization reports submitted to related parties. However, the application of the principle of transparency in the management of BOS Funds at SMK Negeri 1 Klungkung still needs to be improved, especially in terms of information disclosure to the public and related parties regarding the use of these funds.
Pengaruh Prinsip Tata Kelola Terhadap Kinerja Keuangan pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Badung Ni Komang Novi Antari; Sang Ayu Putu Arie Indraswarawati; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1tkrr290

Abstract

This research seeks to examine the application of governance practices and their influence on the financial performance of Village-Owned Enterprises (BUMDes) in Badung Regency. A quantitative approach was employed, utilizing multiple linear regression analysis. The study population comprised all 120 BUMDes employees in Badung Regency. Using purposive sampling, the research obtained 120 respondents, which included chairpersons, treasurers, and unit heads. The findings reveal that the principles of cooperation, participation, emancipation, transparency, accountability, and sustainability significantly and positively affect financial performance. The adoption of sound governance practices has been demonstrated to enhance the financial outcomes of BUMDes. These results offer practical implications, emphasizing the need for BUMDes managers to prioritize governance principles to strengthen overall organizational performance.   
Pengaruh Pemahaman Akuntansi, Penggunaan SIA, dan SPI Terhadap Kualitas Laporan Keuangan BUMDES Ni Wayan Mamik Suwandewi; Sang Ayu Putu Arie Indraswarawati; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/5td8hw66

Abstract

This study aims to determine the effect of accounting understanding, the use of accountinginformation systems, and internal control systems on the quality of BUMDes financial reportsin Tampaksiring District. The research method used is a quantitative approach with multiplelinear regression analysis. The population in this study were all BUMDes employees totaling45 people and the sample in this study were parties or users of BUMDes financial reports inTampaksiring District totaling 40 people. The sample collection method used purposivesampling. The results of this study indicate that accounting understanding has a positive andsignificant effect on the quality of financial reports. The use of accounting information systemshas a positive and significant effect on the quality of financial reports. The internal controlsystem has a positive and significant effect on the quality of financial reports. The implicationof this study is that BUMDes administrators need to improve their understanding of accounting,accounting information systems, and internal control systems in order to produce better qualityfinancial reports.
Pengaruh Gaya Hidup, Financial Literacy dan Pendapatan Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Hindu Indonesia Ni Luh Made Rima Novitayanti; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ezhbxr75

Abstract

The low level of financial literacy among the younger generation indicates that students do not yet possess sufficient knowledge to manage their finances wisely. Although there has been some progress, it has not been fully matched by an adequate understanding of accounting. Financial management is influenced by many factors, such as lifestyle, financial literacy and income. This study aims to determine the influence of lifestyle, financial literacy and income on financial management. The research was conducted at the Indonesian Hindu University and involved 82 respondents. The data analysis techniques used were Validity and Reliability Tests, Classical Assumptions, Multiple Linear Regression, F-Test, t-Test and Coefficient of Determination. The findings show that lifestyle has a positive and significant influence on financial management, financial literacy has a positive and significant influence on financial management, and income has a positive and significant influence on financial management. The magnitude of the influence of the independent variables on financial management is 65%. Therefore, it is recommended that accounting students at the University of Hindu Indonesia are expected to always manage their lifestyle well, improve their financial literacy through academic learning or financial seminars, and increase their income by seeking additional work opportunities
Co-Authors Anak Agung Ayu Eva Yanti Andayani W, Rai Dwi Asih, Gusti Ayu Made Suwarini Ayu, Ni Putu Citta Cokorda Gde Bayu Putra Damayanti, Pande Kadek Dian Darmayanti, Rai Desak Putu Ayu Winda Kristiyani Desak Putu Putri Diantari Dewa Ayu Anggitha Sastrawati Gusti Alit Suputra Hurnaleontina, Putu Nuniek I Gede Aryana Mahayasa I Gusti Agung Ayu Tri Riyantini I Putu Fery Karyada I Putu Yudhi Antara Satyawan I Wayan Suarnajaya I WAYAN SUDIANA Ida Bagus Nyoman Mantra Kadek Dewi Padnyawati Komang Adhi Rivan Niagawan Kusumawati, Ni Putu Ayu Masih, Ni Nyoman Ni Kadek Ade Riski Sapitri Ni Ketut Muliati Ni Komang Novi Antari Ni Komang Novita Sari Ni Luh Made Rima Novitayanti Ni Made Mita Ariastuti Ni Made Rika Liana Putri Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Made Yuli Cantika Putri Ni Putu Ayu Kusumawati Ni Putu Mariani Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlinawati Ni Wayan Mamik Suwandewi NI WAYAN YUNIASIH Padmadewi . Pramuki, Ni Made Wisni Arie Pramuki, Ni Made Wisni Arie Pramuki Pratiwi, Ni Putu Trisna Windika Putu Arix Pratiwi Putu Cita Ayu Putu Liana Anggreni Putu Nuniek Hutnaleontina Rai Dwi Andayani W Riski Anggreni, Ni Wayan Ritayani, Ni Made Nia Sang Ayu Putu Arie Indraswarawati Santiari, Ni Made Rai Selfiani, Ni Kadek Monica Suputra, Gusti Alit Wati, Ni Putu Eka Wisni Arie Pramuki Yuli Artini, Ni Luh Putu