Article Per Year (5 Year)
p-Index From 2021 - 2026
4.883
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti
Ni Ketut Muliati
Fakultas Ekonomis Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 40 Documents
Search

 1   2   3   4 
PEMBERDAYAAN UMKM MELALUI PELATIHAN PEMBUKUAN SEDERHANA UNTUK MENINGKATKAN PENGELOLAAN KEUANGAN PELAKU USAHA UMKM MINYAK VCO BALI NIRMALA DI DESA KESIMAN KERTALANGU Komang Ayu Siska Lestari; Ni Ketut Muliati; utu Ayu Diana Gita Maharani,; Ni Luh Putu Widya Yanti; Ni Kadek Dewi Harnika Putri
Dharma Bhakti Vol 1 No 2 (2023): Dharma Bhakti 
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v1i2.4981

Abstract

In this era, the business world is developing very rapidly and requires high creativity in facing changes from economic actors. Kesiman Kertalangu Village is a village located in East Denpasar District, Denpasar City which consists of 11 hamlets. Apart from having many tourist attractions with beautiful views, Kesiman Kertalangu Village also has MSMEs that use natural products to be processed as health products. Bali Nirmala VCO Oil UMKM processes coconut using Usadha Bali fermentation technology. The Bali Nirmala VCO Oil UMKM has not implemented bookkeeping effectively and combined money from business with personal income so that it cannot know the exact amount of profit obtained from its business. In community service activities through this village project program, UNHI Accounting students help overcome this problem by providing simple bookkeeping training to improve the financial management of Bali Nirmala VCO Oil MSME business actors so that in the future the business can thrive and further increase its income through good financial management.
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2019-2021 Widiani, I Dewa Ayu Ratih; Muliati, Ni Ketut
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e0v9vn49

Abstract

The issue of corporate social responsibility is increasingly becoming the center of attention. The public is presented with news about natural disasters throughout the world and the negative impacts caused by human activities on the condition of the earth, such as extreme changes in climate, depleting natural resources, and the influence of waste and pollution on environmental balance. The factors that influence CSR are profitability, company size and leverage. This research aims to determine the influence of profitability, company size and leverage on CSR in mining companies on the Indonesian Stock Exchange. The population used in this research is technology companies listed on the Indonesian Stock Exchange during the 2019 to 2021 period, a total of 45 companies and financial reports determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research show that Profitability has a negative effect on CSR, Company Size has no effect on CSR, Leverage has a negative effect on CSR
Pengaruh Literasi Keuangan, Ekspektasi Return, Dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia Ni Wayan Tirtayanti; I Wayan Sudiana; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1k8h9941

Abstract

The foundation of all initiatives for economic expansion and recovery is investment. Among the universities with an investment gallery is UNHI. The information indicates that there are 333 clients of BEI UNHI Investment Gallery, most of whom are UNHI students. In comparison to the total number of UNHI students 3.034 this figure is quite smallThis study intends to investigate how risk, return expectations, and financial literacy are perceived by UNHI Faculty of Economics, Business, and Tourism students, and how these aspects affect their investing preferences. Students from the UNHI Faculty of Economics, Business, and Tourism's Accounting Study Program's sixth and eighth semesters made up the study's population. 181 samples were employed in this study due to the probability sampling method used in the sampling process. The analytical approach employed in this study is multiple regression analysis. The study's findings show that students at the UNHI Faculty of Business Economics are more interested in investing when they are financially literate, have higher return expectations, and perceive less risk.
Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pratiwi, Ni Putu Trisna Windika; Putra, Cokorda Gde Bayu; Muliati, Ni Ketut; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v9i2.5601

Abstract

Fraud adalah perbuatan-perbuatan yang melawan hukum yang dilakukan dengan sengaja dengan tujuan tertentu misalnya saja manipulasi atau memberikan laporan keliru terhadap pihak lain yang dilakukan untuk memperoleh keuntungan pribadi atau kelompok tertentu dan dapat merugikan pihak lain. Penelitian ini bertujuan untuk menganalisis Peran Konsep Tri Kaya Parisudha Dalam Memoderasi Pengaruh Pengendalian Internal Dan Asimetri Informasi Terhadap Kecendrungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kuta Selatan. Sesuai dengan konsep teori fraud triangle, kecurangan dapat terjadi karena adanya peluang seperti pengendalian internal yang kurang efektif, adanya asimetri informasi. Populasi dalam penelitian ini adalah seluruh karyawan yang bekerja pada 9 LPD di Kecamatan Kuta Selatan. Metode penentuan sampel yang digunakan adalah metode non-probability sampling dengan teknik purposive sampling, dimana artinya sampel ditentukan atas dasar kriteria tertentu, yaitu: Kepala LPD, Sekretaris, Bendahara dan Badan Pengawas, sehingga sampel penelitian berjumlah 40 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan, asimetri informasi berpengaruh negatif terhadap kecenderungan kecurangan. Untuk analisis pengaruh moderasi, hasil penelitian menunjukkan bahwa tri kaya parisudha mampu memperkuat pengaruh pengendalian internal terhadap kecenderungan kecurangan dan asimetri informasi mampu memperlemah pengaruh asimetri infomasi terhadap kecenderungan kecurangan.
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana: (Studi Kasus Pada BUMDes Se-Kecamatan Dawan) Cahayani, Tata Intan; Indraswarawati, Sang Ayu Putu Arie; Muliati, Ni Ketut
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zvxmq184

Abstract

Accountability for fund management is closely related to financial reporting, so it is necessary to implement good accountability in order to share accurate and accountable information for interested parties. The purpose of this study was to determine the effect of human resource competence, organizational commitment, and leadership on fund management accountability in BUMDes Se-Kecamatan Dawan using a quantitative approach. The population of this study amounted to 101 managers of BUMDes Se-Kecamatan Dawan. By choosing purposive sampling technique, it was found that the sample of this study amounted to 33 respondents consisting of directors, secretaries, treasurers, and heads of business units in BUMDes. The data analysis technique consists of descriptive statistical analysis, research instrument test, classical assumption test, multiple linear regression analysis, and model feasibility test using the IBM SPSS V.23 application. The findings of this study show that the variables of human resource competence, organizational commitment, and leadership partially affect the accountability variable of fund management.
Pengaruh Budaya Organisasi Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BumDes di Kecamatan Seririt Candra Yani, Ni Putu Devy; Muliati, Ni Ketut; Andayani W, Rai Dwi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/t38swt24

Abstract

Fraud is a deviant and illegal act intentionally committed by individuals or groups to gain illegitimate benefits and can disadvantage others. Fraud prevention is an effort to prevent someone from engaging in potentially detrimental fraudulent activities. This study aims to determine the influence of Organizational Culture, Internal Control System, with also Whistleblowing System on Fraud Prevention in the management of Bumdes funds in Seririt District. This research was conducted in 11 BUMDes in the Seririt District, involving all BUMDes employees as the sample, totaling 70 individuals. The technique used was saturated sampling, and data analysis was performed using multiple linear regression methods. The results of this study indicate that Organizational Culture has a positive with also significant effect on fraud prevention. The Internal Control System has no effect on fraud prevention. The Whistleblowing System has a positive and significant effect on fraud prevention
Pengaruh Dana Pihak Ketiga, Loan To Deposit Ratio, Dan Non Perfoming Loan Terhadap Kinerja Keuangan Pada Bank Digital Indonesia Tri Yunita Sari, Ni Komang; Muliati, Ni Ketut; Pramuki, Ni Made Wisni Arie
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/v37m3e21

Abstract

The financial performance of a bank reflects the extent to which the bank has succeeded in its operations. Banking financial performance is a crucial element in evaluating the overall achievements of a bank. This includes assessments of assets, liabilities, liquidity, and other elements. A company with optimal financial performance will achieve maximum profits, which in turn will demonstrate a high return on investment. This research investigates the effects of third-party funds, LDR, and NPL on the financial outcomes of digital banks in Indonesia. The study covers all digital banks operating in Indonesia between 2021 and 2023, with a total of 15 banks considered. The sampling process was conducted using a purposive sampling technique, focusing on two main criteria: (1) digital banks located in Indonesia and (2) those that published financial statements for the years 2021-2023. The analysis utilized multiple regression methods to examine the data. The results indicate that third-party funds do not significantly affect the financial performance of digital banks in Indonesia. In contrast, the loan-to-deposit ratio has a substantial and positive impact on financial performance, while non-performing loans do not significantly influence these banks' financial outcomes
Analisis Prosedur Pemberian Kredit Untuk Mencegah Kredit Macet Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kedisan Kecamatan Tegallalang Yani, Ni Putu Linda; Putra, I Putu Deddy Samtika; Muliati, Ni Ketut
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dbyvgn87

Abstract

LPDs have a strategic role in providing access to credit to rural communities, which are often difficult to reach by formal financial institutions.One of the objectives of LPDs is to improve community welfare through the provision of credit tailored to local needs.However, in recent years, serious problems have emerged related to the increasing number of non-performing loans in LPDs.Non-performing loans can threaten the continuity of LPD operations reduce liquidity, and ultimately affect the overall financial stability of the LPD. The research team at Kedisan Traditional Village's Village Credit Institution (LPD) set out to find out how they avoid bad debts while extending credit. In this study, comparative descriptive analysis was used as an analytical tool. Specifically, the researcher compared the theoretical procedures for awarding credit with the results obtained from data collected through observation at the object of research. It is clear from the interview results that LPD Desa Adat Kedisan's credit granting procedures are theoretically sound; however, in practice, the LPD makes errors during the credit analysis stage, when it incorrectly evaluates the customer's character and the collateral.Some things that can be done by Kedisan LPD are repeated checks of the requirements given by prospective customers and being more careful in the assessment so that there are no repeated mistakes and the need to carry out ongoing training for LPD staff to improve credit analysis skills, and increase socialization to the community about financial management and the importance of paying credit on time.
Kepatuhan Pajak Individu: Sosialisasi Perpajakan, Tax Morale, Ketegasan Sanksi Pajak Febriyanti, Ni Kadek Ayu; Indraswarawati , Sang Ayu Putu Arie; Muliati, Ni Ketut
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/fftvmh21

Abstract

Compliance with taxation is affectes by internal as well ass external factors. Proper dissemination of tax information, high moral responsibillity in taxation, and firm application of sanction are consideres to improve compliance especially among personal taxpayers. This study aims to asses the influence of tax socialitation, tax morale and strict enforcement of sanctions on taxpayer compliance at the West Denpasar Tax Office.  The study applied a survey method by handing out questionaires to 100 participants selected through a simple random sampling procedure. The data obtained were analyzed using the multiple linear regression method. The findings revealed tha the three independent variables had a significant positive impact on individual taxpayer compliance. The results emphasize that strengthening tax socialization, improving tax morale, and maintaining consistent sanction enforcement are key strategies to boost taxpayer compliance.
Analisis Penerapan Sistem  Keuangan  Desa  (Siskeudes) Dalam  Pengelolaan  Keuangan  Pendapatan  Dan Belanja  Desa  (APBDES) Di Desa  Kecamatan Pupuan Kabupaten  Tabanan. Sumarliati, Ni Putu; Ni Ketut Muliati
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/ts49jc96

Abstract

The village financial system is a very crucial part of good village governance. With a well-organized, transparent, and accountable financial system, villages can manage village budgets and funds more effectively for the welfare of the community. This study aims to determine the application of the village financial system (Siskeudes) in the management of village income and expenditure finances (APBDES) in Pupuan District Village, Tabanan Regency. Data collection was carried out by conducting interviews with several sources. The data analysis steps were carried out by collecting data, analyzing data which can then be concluded. From the results of the analysis that has been carried out, it can be seen that most villages in Pupuan District use the village financial system to manage the village income and expenditure budget (APBDes). The obstacles faced by Pupuan District villages in implementing the authority to manage village finances are the minimal capacity of the apparatus, relatively narrow planning time, lack of village institution functions, and low participation of the community, government apparatus.  
Co-Authors ., NI PUTU YENI YULIANTARI A.A Indah Cintya Devi Darma Danty A.A. Sagung Istri Kania Kosalia Anak Agung Ayu Eva Yanti Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Andayani W, Rai Dwi Ayu Lia Juwitha Dewi Cahayani, Tata Intan Candra Yani, Ni Putu Devy Cokorda Gde Bayu Putra Desak Putu Febriyanti Eni Susi Ani Febriyanti, Ni Kadek Ayu I Putu Deddy Samtika Putra I Wayan Budi Satriya I Wayan Sudiana Indraswarawati , Sang Ayu Putu Arie Indraswarawati, Sang Ayu Putu Arie Kadek Dewi Padnyawati Kadek Emayanti Komang Ayu Siska Lestari Komang Krisma Mahaetri Luh Ayu Erika Safitri Luh Ika Apriyani Ni Kadek Dewi Harnika Putri Ni Kadek Dwi Oviyanti Ni Kadek Rina Mita Dewi Ni Kadek Sri Ayu Ulandari Ni Ketut Dewi Aryani Ni Komang Ayu Diah Astari Ni Komang Mega Antari Dewi Ni Komang Sugiantini Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Intan Sri Devi Ni Luh Putu Widya Yanti Ni Made Muningsih Ni Putu Ayu Kusumawati Ni Wayan Merliana Dewi Ni Wayan Suci Verani Ni Wayan Tirtayanti NI WAYAN YUNIASIH Pramuki, Ni Made Wisni Arie Pratiwi, Ni Putu Trisna Windika Putra, I Putu Deddy Samtika putu ari sutrepti Putu Cita Ayu Putu Nadia Citra Pradnyasari Sumarliati, Ni Putu Tri Yunita Sari, Ni Komang utu Ayu Diana Gita Maharani, Widiani, I Dewa Ayu Ratih Yani, Ni Putu Linda