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All Journal Jurnal Pendidikan Ekonomi Undiksha KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma Sinkron : Jurnal dan Penelitian Teknik Informatika DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Habitus Aquatica : Journal of Aquatic Resources and Fisheries Management Jurnal Akuntansi AKUNESA Hita Akuntansi dan Keuangan
I Putu Fery Karyada
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN I Gusti Ayu Ratna Santiasih; Ni Wayan Yuniasih; 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.v2i1.1504

Abstract

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict, Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development.
Analisis Praktik Penganggaran Dan Penyaluran Bantuan Dana Desa Untuk Penanganan Pandemi Covid-19 Pada Desa Pejeng Kawan, Kecamatan Tampaksiring, Kabupaten Gianyar Desak Putu Eva Meitayani; Putu Fery Karyada; 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.v3i3.2915

Abstract

As a result of the Covid-19 pandemic, various government measures have been issued to deal with the virus's transmission and treatment. Changes to the village fund budget for activities to combat the Covid-19 pandemic and for social safety nets in villages, in the form of Direct Cash Assistance, are among the proposals announced by the government (BLT). The main purpose of this study is to analyze village fund management during the Covid-19 pandemic and to find ways to provide village fund assistance. The method used in this research is a qualitative research method with a descriptive approach. Several data collection approaches, including as interviews, observation, documentation and triangulation of data sources, are used by the writers to gather accurate and accountable data. The village of Pejeng Kawan in Gianyar Regency's Tampaksiring District was the focus of this investigation. When it came to budgeting and village fund support, the Pejeng Kawan Village Government performed a good job, but there were issues when it came to revising the budget because it didn't include funding for disaster management and Urge the Village so that they are a little confused. Then in the supervision section carried out by the BPD, the BPD has not been carried out optimally, the BPD does not understand the function because as a supervisory body for the Pejeng Kawan Village Government
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Nyalian Kecamatan Banjarangkan Kabupaten Klungkung I Wayan Sukayasa; I Putu Fery Karyada; I Made Endra Lesmana Putra
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.v3i3.2918

Abstract

This study focuses on the accountability system which is the most important aspect in managing village fund allocations that function as democratic control in preventing corruption and abuse of authority in the administration of village government. The justification for this study was to conclude the responsibility of town store designation the board in Nyalian Village, Banjarangkan District, Klungkung Regency.Based on the signs of town monetary administration, this study utilizes a subjective distinct examination procedure technique. Data collection techniques used interviews with the village apparatus and BPD as community representatives from each official banjar, documentation and triangulation. The analysis technique used is data decrease, information show and end drawing.The consequences of this review, the Nyalian Village Government has carried out responsibility in dealing with the designation of town assets from the arranging stage to responsibility, but at the accountability stage it has not been fully carried out this is because until January 31, 2022 there has been no delivery to the public through information media as stipulated in the Ministerial Regulation in State of the Republic of Indonesia number 113 of 2014 concerning village financial management
Analisis Penerapan Good Corporate Governance Dan Budaya Lokal Dalam Tata Kelola Keuangan LPD Putu Eka Sri Kusuma Sari; I Putu Fery Karyada
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.v4i2.3241

Abstract

This study aims to determine (1) the factors causing fraud in the LPD, (2) the implementation of good corporate governance in financial governance in the LPD, and (3) the application of local culture used in financial governance at the LPD Dawan Widang Kelod. This research use desciptive qualitative approach. This study utilizes primary and secondary data collected through interviews, observations, documentation, and literature reviews. The findings of this study reveal that the elements that contribute to LPD fraud are weak organizational structures, weak supervisory functions, absence of a system or refusal to use the system, weak LPD governance, the presence of a ewuh pakewuh culture, and low-quality human resources. Good financial governance practices have not been implemented in LPD Dawan Widang Kelod such as transparency, accountability, responsibility, independence, equality and fairness which are not in accordance with the provisions. LPD Dawan Widang Kelod has implemented the local culture of Tri Kaya Parisudha which can shape the character and integrity of human resources. However, in its implementation it has not been implemented optimally to achieve good financial governance
Analisis Pemanfaatan Aplikasi Akuntansi Berbasis Android (SI APIK) Untuk Menunjang Pelaporan Keuangan UMKM I Putu Yudhi Antara Satyawan; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
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.v4i3.3261

Abstract

In this digital era, there are still many MSMEs that have not made financial reports and are still doing financial records manually. This study aims to identify whether the application of SI APIK can assist in supporting financial reporting in the Teh Poci Fresh business. This type of research is descriptive qualitative research, with data collection techniques in the form of observation, interviews and documentation, this research is carried out by reporting analysis through the application of the APIK SI application, as well as analyzing the benefits and constraints of the APIK SI application implementation. The results obtained that the application of SI APIK can help meet the needs of accounting information systems in SMEs. The Si Apik application helps MSMEs in carrying out accounting records and making good financial reports and in accordance with applicable rules.
Analisis Sistem Pengendalian Internal Dan Budaya Organisasi Dalam Upaya Pencegahan Kecurangan Akuntansi di Lembaga Perkreditan Desa Kekeran ni putu ega cisna utami; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i1.3297

Abstract

This study analyzes the efforts to prevent accounting fraud (Fraud) at the Village Credit Institution (LPD) Kekeran. Accounting fraud is a misstatement that arises from fraud in a report, such as a misstatement, an amount that is intentionally omitted or a financial statement that is disclosed for the purpose of deceiving users of financial statements. This accounting fraud was triggered by a weak internal control system that was seen in the control environment where the Traditional Village did not participate in carrying out internal control and coupled with the absence of SOPs for the internal control system. In addition to the weak control system, the accounting fraud that occurred at LPD Kekeran was caused by the organizational culture that continued to be carried out such as bad habits which were reflected in the habit of being dishonest and taking advantage of positions to take personal interests. This is very contrary to the teachings of norms and also the dominant values ??of LPD which strongly adheres to the vision and mission in order to be able to prosper customers and society in general. As for this study involved the Chairperson, Secretary and Treasurer of the LPD Kekeran Village as informants. The data analysis technique used is the qualitative method. The results of the analysis show that 1) The internal control system has a major contribution in preventing accounting fraud (Fraud). 2) Organizational culture has a major contribution in preventing accounting fraud (Fraud).
Analisis Penerapan Aplikasi SNR (Sinar) Simpan Pinjam Di LPD Desa Adat Guwang I Kadek Aditya Permana; I Putu Fery Karyada; Rai Dwi Andayani W
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.v4i2.3299

Abstract

In serving customers, especially in terms of collecting customer daily savings funds, LPD Guwang implements a pick-up-ball system. In the process of collecting customer savings funds, LPD Guwang uses the SNR Savings and Loans application. The purpose of this study was to determine the application of the SNR Savings and Loans application at LPD Guwang which was studied based on the dimensions of the quality of the accounting information system. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the application of the SNR Savings and Loans application was in accordance with (good) dimensions of integration; the SNR Savings and Loan application used in LPD Guwang is in accordance with (good) flexibility dimensions; the application of the SNR Savings and Loans application is quite good when viewed from the reliability dimension.
Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19 Desak Putu Putri Diantari; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
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.v3i4.3452

Abstract

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle
Analisis Strategi Pengelolaan Keuangan Dan Strategi Keberlanjutan Usaha Perak Di Gaja Silver Bali Pada Masa Pandemi Covid-19 Desak Putu Eka Suari Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i3.3505

Abstract

ABSTRACT This study aims to to determine the financial management strategies and business sustainability strategies applied to Gaja Silver Bali to survive the COVID-19 pandemic. The population of this research is several silver craftsmen in Celuk Sukawati Village, where the sample determination uses the saturated sample method. The stages of the analysis technique used are data collection, data reduction, data presentation, and drawing conclusions. In an effort to maintain its business, Gaja Silver Bali made bank credit loans, these efforts were made to help the company's productivity and pay employee salaries. Purchases of raw materials in cash are also carried out in order to avoid trade debts that will burden his business in the future. Various forms of promotion are carried out by utilizing social media, as well as Word of Mount with the aim of introducing Gaja Silver Bali to the wider community. In creating consumer satisfaction, Gaja Silver Bali always maintains product quality, provides good service, and a fast production process for consumers so that later consumers will want to survive to transact with Gaja Silver Bali. Focusing on future changes (forward looking) is the task of all businesses, including Gaja Silver Bali. The owner of Gaja Silver Bali plans to upgrade the company from UD to CV with the aim that business continuity is more guaranteed besides that the company can carry out its business activities officially and legally according to the law. In an effort to maintain its business, Gaja Silver Bali is also restructuring.
Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa Ni Luh Gede Suastini; I Putu Fery Karyada
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.v4i1.3596

Abstract

This study aims to determine the efficiency and effectiveness of the financial management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali Village, Dawan District, Klungkung Regency. The data analysis technique used in this research is descriptive qualitative analysis with efficiency ratios and effectiveness ratios. The results the study are based on guidelines unit on the effectivenessof the BUMDesa financial management from t2017 to 2020 on average above 90%, this means that the Paksebali BUMDesa financial managements is included in the effective category. The results of measuring the efficiency level of Paksebali BUMDesa financial management efficiency levels from 2017 to 2020 are included in the inefficient category, this is because Paksebali BUMDesa expenditures are still very high compared to the total revenue from BUMDesa business units. Expenditures that are still very high based on research results occurred in 2019 – 2020 due to the impact of the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of cost to costs to be incurred, so that there is no waste in financial management in the following year.
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Anak Agung Ayu Puja Mas Sukasih Anak Agung Ketut Agus Suardika Andry Irwanto Arty Dwi Januari Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Eva Meitayani Desak Putu Putri Diantari Gandiwo Sri Mahatmo Gde Indra Surya Diputra I Gede Aryana Mahayasa I Gede Citta Baswara I Gusti Ayu Ratna Santiasih I Kadek Aditya Permana I Made Endra Lesmana Putra I Putu Mahendra Adi Wardana I Putu Yudhi Antara Satyawan I Wayan Budi Satria Ida Ayu Putu Yuli Muliawati Juniati Gunawan Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Kartika, I Wayan Darya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Putu Sri Agustini Ni Luh Widya Pebriantari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati Ni Putu Diah Utari ni putu ega cisna utami NI WAYAN YUNIASIH Oky Sanjaya, Kadek Paramita, I Gusti Agung Putra, I Putu Deddy Samtika Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rai Dwi Andayani W. Ria Juliastini Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Suparmi Suparmi Suprabadevi Ayumayasari Saraswati, Suprabadevi Ayumayasari Wijaya, Putu Yudy