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Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan Activity Based Costing Pada Merta Jiwa Mebel I Nengah Suardana; Putra, Cokorda Gde Bayu; Putu Nuniek Hutnaleontina
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/jpqv7x90

Abstract

This research was conducted at Merta Jiwa Mebel with the main aim of identifying unit  production costs using the activity-based costing (ABC) method and comparing the results with the conventional system currently implemented by the company. Precise determination of the cost of goods manufactured is essential for supporting effective business decisions. Using a qualitative descriptive approach, data were collected through interviews, direct observation, and documentation. The results show that the unit production cost calculated with the ABC method is Rp457,997 for door frames, Rp465,493 for window frames, Rp1,173,048 for door leaves, and Rp391,824 for window leaves. The findings imply that Merta Jiwa Mebel should adopt the ABC system in its cost calculations, as this approach enables a more precise distribution of production expenses by allocating overhead costs according to suitable cost drivers.  
Implementasi Sistem Pengendalian Internal Pada Sistem Penggajian Koperasi Konsumen Karya Dana Pertiwi Di Denpasar Ni Komang Sri Septina Dewi; Cokorda Gde Bayu Putra; Ni Putu Trisna Windika Pratiwi
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/kaq3bz27

Abstract

Internal control system is a process that involves all levels of the organization which aims to provide adequate confidence in the achievement of objectives related to operations, reporting and compliance. This research aims to find out how the internal control system for the payroll system at Koperasi Konsumen Karya Dana Pertiwi. The method used in this research is qualitative descriptive analysis, namely analysis carried out by describing and understanding research phenomena based on qualitative data. Data was collected through observation, interviews and documentation. The results of this research found that payroll at Koperasi Konsumen Karya Dana Pertiwi consists of functions, documents and procedures that form unified system. Meanwhile, the internal control system for the payroll system still has dual functions in the control activity component.
Menggali Motif Dibalik Pemahaman Perpajakan Para Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Yang Tedaftar Di Website Desa Kesiman Petilan Ni Nyoman Santhi Dewi; Cokorda Gde Bayu Putra; I Wayan Budi Satriya
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: 10.32795/0kknw221

Abstract

ABSTRACT The purpose of this “research is to explore the underlying motives that drive tax noncompliance among Micro, Small, and Medium Enterprises (MSMEs). The data were gathered through detailed interviews and direct field observations, and documentation involving 18 active MSME actors from the culinary, handicraft, and fashion sectors. The findings indicate that MSME tax noncompliance is driven by low tax awareness and understanding, weak business management systems, and administrative fear or assumptions of high tax burdens. Most MSME actors do not have a Taxpayer Identification Number (NPWP) and have not once filed their annual tax returns (SPT), while only a few are compliant due to prior mentoring experiences. Noncompliance motives are categorized into unintentional noncompliance due to the absence of tax outreach and mentoring from both the village government and tax authorities further exacerbates the situation.  
Penerapan Spiritual Capital Dalam Sistem Tata Kelola Keuangan Usaha, Mikro, Kecil, dan Menengah: Studi Pada Usaha Upakara Yadnya di Desa Sangeh I Gusti Ayu Putu Winda Sri Anggreni; Cokorda Gde Bayu Putra; I Made Endra Lesmana Putra
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/r9zq3r93

Abstract

This study aims to analyze the application of spiritual capital in the financial governance system of Micro, Small, and Medium Enterprises (MSMEs) performing yadnya ceremonies in Sangeh Village. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of yadnya ceremony business owners. Data validity was tested using source triangulation and technical triangulation techniques. The results of the study indicate that business financial governance is still carried out simply and has not implemented a formal accounting system, but has included aspects of planning, recording, and control. Planning is carried out through estimating material needs and determining selling prices, recording is done manually, and control is carried out by prioritizing the fulfillment of operational obligations. The application of spiritual capital in business financial governance is reflected in the values ​​of honesty, integrity, responsibility, and empathy. These values ​​are seen in the transparency of financial records, consistency in fulfilling obligations to employees, responsibility in business management, and concern for customers. Thus, spiritual values ​​play an important role in shaping financial governance practices that are not only oriented towards profit, but also on moral and social values.
Pengaruh Literasi Keuangan, Modal Usaha Dan Digitalisasi Terhadap Keberlanjutan Usaha Mikro Kecil dan Menengah (UMKM) Di Kecamatan Abiansemal Kabupaten Badung Ni Nyoman Triantini; Cokorda Gde Bayu Putra; Putu Nuniek Hutnaleontina
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/sdkdac72

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in enhancing local economic growth. MSME sustainability has become a strategic issue as it relates to the ability of business to survive and develop in the long term amid increasing competition and rapid technological advancement. Despite their considerable potential, MSMEs continue to face various challenges, including limited business capital, low levels of financial literacy, and the suboptimal utilization of digital technology in operational and marketing activities. The composition of MSMEs in Abiansemal Subdistrict is predominantly micro enterprises, totaling 5,290 units, while small and medium enterprises account for 121 units and 14 units, respectively. This condition indicates that most MSME actors operate on a limited scale in terms of assets, turnover, production capacity, and competitiveness. This study aims to analyze the effect of financial literacy, business capital, and digitalization on MSME sustainability in Abiansemal Subdistrict, Badung Regency. This research employs a quantitative approach with a population of 5,425 MSMEs. The sample consists of 99 respondents selected using the Slovin formula and purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results reveal that financial literacy, business capital, and digitalization have a positive and significant effect on MSME sustainability.
Pendampingan Pencatatan dan Penyusunan Laporan Pertanggungjawaban Keuangan Berbasis Tri Hita Karana Pada Subak Saradan Desa Adat Sibanggede, Badung Ida Ayu Putu Widani Sugianingrat; Cokorda Gde Bayu Putra; Putu Etika Wulandari; I Gede Ariasa; I Dewa Gede Adi Ambara Yoga
Bhakti Persada Vol. 10 No. 2 (2024): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v10i2.54-62

Abstract

The traditional subak irrigation system is a driving force in achieving farmer welfare, this system is inherited from generation to generation as the wisdom of the local Hindu community in Bali by adhering to the Tri Hita Karana concept in it. This study aims to determine how a well-organized financial recording system can produce quality and accountable reports. This study was carried out by implementing three stages, namely: 1. Socialization, 2. Observation, 3. Assistance in recording and compiling accountability reports. To realize this, assistance in recording and compiling financial accountability reports was carried out as a basic means in managing financial reports. The object of this study was the administrators and members of the subak in the Sibanggede Traditional Village. The results of this study indicate that one of the subaks in the Sibanggede Traditional Village, namely Subak Saradan, still carries out recording manually so that the recording and compilation of subak financial accountability reports have not been carried out optimally and are accountable to subak members.
Co-Authors ., NI PUTU YENI YULIANTARI Again, Ni Luhtu Aprilia Anak Agung Gede Dalem Sukawati Dewa Nata Anak Agung Ketut Agus Suardika Antari, Ni Kadek Sri Tirta Astrama, I Made Ayu Putu Suari Maladewi Dewa Ayu Julia Oka Dian Novita Sari Gusti Ayu Putu Wiwik Anggraeni I Dewa Gede Adi Ambara Yoga I Dewa Gede Adi Ambara Yoga I Gede Ariasa I Gede Ariasa I Gede Aryana Mahayasa I Gede Eka Budiastawa I Gusti Ayu Putu Winda Sri Anggreni I Kadek Alit Arinata I Kadek Pebri Artana I Ketut Eka Putra I Made Endra Lesmana Putra I Nengah Suardana I Putu Teresna Jaya Manggala I Wayan Agus Eka Cahyadi I Wayan Budi Satriya I Wayan Junaedi Setiawan Ida Ayu Putu Widani Sugianingrat Ida Bagus Gaga Surya Prabawa Ida Bagus Gede Parandita Ida Bagus Putra Astika Jayanti, Ni Putu Risma Julia Emas Putria Wijaya Kadek Dewi Padnyawati Kusuma Dewi, Putu Arista Luh Putu Ayu Rismayanti Made Artha Wiyoga Made Sri Rejeki Arthasari Mirah Ayu Putri Trarintya Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Ade Riski Sapitri Ni Kadek Dinda Artha Dharmayanti Ni Kadek Sintha Rila Cahyani Ni Kadek Suarniti Ni Ke Muliati Ni Ketut Ayu Lestari Wijayanti Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Devi Kristianti Ni Komang Sri Septina Dewi Ni Komang Sumadi Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Adisti Abiyoga Wulandari Ni Luh Mutia Putri Ni Luh Putu Suri Witari Ni Made Wisni Arie Pramuki Ni Nyoman Santhi Dewi Ni Nyoman Triantini Ni Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti Ni Putu Trisna Windika Pratiwi Ni Putu Widyarini Ni Putu Yeni Yuliantari Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Pradnyandari Gusti Ayu Made Gangga Putri Pratiwi, Ni Putu Trisna Windika Puspasari Ni Luh Putra Astawa, I Putu Putu Cita Ayu Putu Citta Nirmala Putu Elfreda Carissa Aspasia Putu Etika Wulandari Putu Etika Wulandari Putu Nuniek Hutnaleontina Putu Widani Sugianingrat, Ida Ayu Rai Dwi Andayani W Sang Ayu Putu Arie Indraswarawati Yudy Wijaya, Putu