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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

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Pengaruh Kualitas Pelayanan, Prosedur Kredit dan Jaminan Terhadap Keputusan Nasabah Mengambil Kredit Pada  Koperasi di Desa Pejeng Kangin I Kadek Joni Artana; I Putu Deddy Samtika Putra; Ni Ketut Muliati
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/z2zc6n18

Abstract

This study aims to explore the influence pertaining to service quality, credit procedures, and collateral on members' decissions to apply for loans at cooperatives in Pejeng Kangin Village, Tampaksiring District, Gianyar Regency. The sample of 76 respondents determined using the Slovin formula and random sampling techniques. The results showed that service quality, credit procedures, and collateral had a positive and significant influence on members' decisions to take/give loans. The adjusted R²a value of 0.617 indicates that these three variables explain 61.7% of the variation in members' decisions, while the remainder is influenced by other factors outside this study. The findings of this study highlight that improving service quality, simplifying procedures, and providing flexible collateral requirements are important factors in encouraging cooperative members to utilize loan services.
Determinan Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Pada Pemerintahan Desa Se-Kecamatan Ubud Ni Kadek Suardiani; I Wayan Sudiana; Ni Ketut Muliati
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/wk05tx23

Abstract

Based on the issues being studied, this research uses a quantitative approach. The sample taken consists of the Village Head, Village Secretary, Financial Officer, General Officer, Planning Officer, and Village Consultative Body (BPD), resulting in a total sample of 42 respondents. The conclusions of this study can be summarized as follows: 1) The implementation of the village financial system has a positive and significant impact on the accountability of village funds (Case study on villages in Ubud District, Bali). 2) Internal controls have a positive and significant effect on the accountability of village funds (Case study on villages in Ubud District, Bali). 3) The Adjusted R-Square value of 0.631 indicates that 63.1% of the independent variable is explained by the dependent variable, while the remaining 36.9% is explained by other variables or factors.
Pengaruh Leverage Ratio, Capital Structure, Dan Sales Growth Terhadap Financial Distress : (Studi Kasus Pada Perusahaan Startup Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024) I Gusti Ayu Agung Pradnya Pramesty; Ni Komang Sumadi; Ni Ketut Muliati
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: 10.32795/23hkeq72

Abstract

This study aims to examine the effect of leverage ratio, capital structure, and sales growth on financial distress in technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The population of this study comprises all technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024, totaling 13 companies. The sampling technique used is saturated sampling (census method), which is a sample determination method where all members of the population are used as samples, resulting in a total sample of 39. To test the hypotheses, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test were conducted with the assistance of SPSS. The results of the study indicate that the leverage ratio (DAR) has a positive effect on financial distress, capital structure (DER) has a positive effect on financial distress, and sales growth has a negative effect on financial distress.
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek  Indonesia Tahun 2021-2024 Putu Eni Ulantari; Ni Putu Ayu Kusumawati; Ni Ketut Muliati
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/qgk8t868

Abstract

The financial industry has become a battleground of intensifying competition, fueled by the sweeping tide of digitalization and rapid technological progress over the past decades. This transformation has not only altered business practices but also reshaped how individuals engage with financial services. The emergence of fintech, bigtech, and digital banking has added new layers of rivalry, pushing firms to innovate and adapt. Digital adoption is seen as a pathway to greater efficiency, improved effectiveness, and enhanced convenience in both transactions and customer interactions. Against this backdrop, the present study explores the role of institutional ownership, independent boards of commissioners, boards of directors, and audit committees in shaping financial performance. Using secondary data from 136 companies’ annual reports, the research applies multiple linear regression to analyze the relationships. Results demonstrate that institutional ownership, independent commissioners, and boards of directors significantly strengthen financial performance, while audit committees do not exhibit a meaningful influence
Pengaruh Pemanfaatan Teknologi Informasi, Sistem Informasi Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Bumdes Di Kecamatan Dawan Ni Made Dwi Cahyani; I Putu Deddy Samtika Putra; Ni Ketut Muliati
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/wnw7bx93

Abstract

The purpose of this study is to determine the effect of information technology utilization, accounting information systems, and human resource competence on the quality of BUMDes financial statements in Dawan District. The population in this study consisted of 107 BUMDes employees from 7 BUMDes. The sampling technique used was purposive sampling with a total sample of 41 respondents. This study used multiple linear regression analysis techniques with SPSS Version 24.0, including descriptive statistical tests, instrument tests, classical assumption tests, coefficient of determination (R2) tests, F-tests, and t-tests. The results of this study show that the utilization of information technology, accounting information systems, and human resource competence have a positive and significant effect on the quality of BUMDes financial statements in Dawan District.
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 Gusti Ayu Agung Pradnya Pramesty I Kadek Joni Artana 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 Kadek Suardiani 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 Dwi Cahyani 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 Eni Ulantari 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