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Pengaruh E-Commerce, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Di Kota Denpasar Again, Ni Luhtu Aprilia; Putra, Cokorda Gde Bayu; Hutnaleontina, Putu Nuniek
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/gf2xhk47

Abstract

The study aims to empirically analyze the influence of e-commerce, accounting information systems and human resources (HR) on the financial performance of micro, small and medium enterprises (MSMEs) in Denpasar City. In determining the sample,the researdh used the Slovin formula with the results obtained by a total of 100 MSMEs with a sampling method, namely probability random sampling using stratified random sampling. The data analysis technique used is partial least square-based structural equation model. The results of the study show that e-commerce, variabels, accounting information systems and human resources (HR) have a significant positive influence on business financial performance.
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.  
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 Eka Cahyadi, I Wayan Agus Gusti Ayu Putu Wiwik Anggraeni I Dewa Gede Adi Ambara Yoga I Gede Ariasa I Gede Aryana Mahayasa I Gede Eka Budiastawa 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 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 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 Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti 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 Nuniek Hutnaleontina Putu Widani Sugianingrat, Ida Ayu Rai Dwi Andayani W Sang Ayu Putu Arie Indraswarawati Yudy Wijaya, Putu