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Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam Meningkatkan Efisiensi Pengelolaan Keuangan pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Bali Sang Ayu Diah Kartika Devi; I Putu Fery Karyada; 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/d3jkbx74

Abstract

This study examines the implementation of the Institutional Level Financial Application System (Sistem Aplikasi Keuangan Tingkat Instansi/SAKTI) in improving the efficiency of government financial management. The study was conducted at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of Bali Province using a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation, and analyzed using data reduction, data display, and conclusion drawing with triangulation to ensure validity. The results show that SAKTI enhances the integration of financial processes, improves data accuracy, and accelerates financial reporting. The system also increases work efficiency by reducing manual administrative tasks and simplifying reconciliation processes. However, challenges remain, including technical disruptions, limited user competence, and coordination constraints. Overall, SAKTI contributes to more efficient, integrated, and accountable financial management, although further improvements are required to optimize its implementation.
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.
Mengungkapkan Tata Kelola Dana Punia Pura Berbasis Teknologi Digital: Studi Pada Pura Tanah Kilap Denpasar Kadek Ely Shima Parwati; I Made Endra Lesmana Putra; Ni Putu Ayu Kusumawati
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/yn3fe168

Abstract

The temples as religious and social institutions in Bali, play a crucial role in managing congregational funds sourced from punia funds, community dues, and voluntary donations. Conventional financial management has the potential to create accountability, transparency, and efficiency issues. With the advancement of digital technology, there is an opportunity to improve temple financial governance through a more structured and transparent recording and reporting system. This study aims to explore in-depth temple financial governance practices and the adoption of digital technology in financial management at Tanah Kilap Temple in Denpasar. The study employed a qualitative approach, collecting data through in-depth interviews, observation, and documentation with temple administrators and related parties. The results indicate that digitalizing financial management has the potential to improve recording accuracy, reporting transparency, and congregational trust. However, its implementation still faces challenges such as limited human resources, infrastructure readiness, and adaptation to conventional work cultures. This research is expected to provide conceptual and practical contributions to the development of accountable, digital-based temple financial governance, particularly in Hindu religious institutions in Bali.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Data Keuangan Dan Operasional Pada PT.Seafood Inspection Laboratory Dewa Ayu Winda Sapitri; Ni Wayan Alit Erlina Wati; I Made Endra Lesmana Putra
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/ay41sp19

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in managing financial and operational data at PT. Seafood Inspection Laboratory. This research is motivated by the importance of system integration in supporting the effectiveness and efficiency of company data management, as well as the existing issue of suboptimal implementation of Enterprise Resource Planning (ERP)-based systems using SAP across all divisions. This study employs a qualitative approach with a case study research design. The informants in this study consisted of 8 individuals, including the finance manager, accounting staff, operational manager, and logistics staff, selected using purposive sampling technique. Data collection methods were conducted through in-depth interviews, observations, and documentation. The data analysis technique used was the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of SAP has a positive impact on financial data management, particularly in improving the accuracy, timeliness, and organization of financial reports. However, the system has not been fully integrated across all divisions, especially in the logistics department, which still relies on spreadsheets, leading to duplicate data entry and potential recording errors. Other challenges include limited user understanding and lack of training in system usage. Therefore, optimization efforts are needed through system integration, human resource training, and stronger management support to enhance the overall effectiveness of AIS. This study is expected to contribute to companies in improving the quality of financial and operational data management through integrated information systems. Furthermore, it can serve as a reference for future research related to the implementation of ERP-based Accounting Information Systems.
Co-Authors Artini, Ni Putu Septa Astawa, Putu Putra Cokorda Gde Bayu Putra Dewa Ayu Radela Dewa Ayu Winda Sapitri Diputra, Gde Indra Surya Eka Cahyadi, I Wayan Agus Gde Indra Surya Diputra Gede Agus Dian Maha Yoga I Dewa Gede Agung Krisna Bayu I Dewa Gede Nata Susila I Dewa Gede Yoga Sedana I Gede Aryana Mahayasa I Gusti Ayu Putu Winda Sri Anggreni I Putu Fery Karyada I Putu Putra Astawa I Putu Putra Astawa I WAYAN SUDIANA I Wayan Sudiana Ida Ayu Widiastuti Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Juliyanti, Ni Luh Putu Kadek Ely Shima Parwati Kadek Lisa Komang Diah Ayu Parwati Komang Indra Apsaridewi Kusumawati, Ni Putu Ayu Kusumawati, Ni Putu Diah Luh Putu Virra Indah Perdanawati Made Gede Arthadana Mertayasa, I Gusti Agung Kadek Rai Ni Kadek Finny Asnitasari Ni Kadek Indah Yunia Sari Ni Kadek Purnama Dewi Ni Kadek Puspita Dewi Ni Kadek Suryadi Ni Ketut Budi Ayu Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Ayu Trisna Ni Komang Sumadi Ni Luh Putu Listya Sari Ni Made Wisni Arie Pramuki Ni Made Yuni Ari Susanti Ni Nyoman Sri Winarti Ni Putu Ayu Kusumawati Ni Putu Ayu Siska Wulantari Ni Putu Diah Utari Ni Putu Nensy Aryanti Rahayu Ni Putu Suwardhani Ni Putu Trisna Windika Pratiwi Ni Putu Widiastiti Ni Wayan Alit Erlinawati Ni Wayan Wina Premayani, Ni Wayan Wina NI WAYAN YUNIASIH Pramesty, Gusti Ayu Agung Pradnya Pramuki, Ni Made Wisni Arie Putra, I Putu Deddy Samtika Putu Atim Purwaningrat Samtika Putra, I Putu Deddy Sang Ayu Diah Kartika Devi Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijayanta Putra, Putu Yudha Yoni, Ni Kadek Yura Karlinda Wiasa Putri