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NI WAYAN YUNIASIH
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEMAMPUAN PENGELOLAAN KEUANGAN DAERAH DAN KOMITMEN ORGANISASI, TERHADAP PENYUSUNAN LAPORAN KEUANGAN DINAS PERHUBUNGAN PROVINSI BALI DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERASI Made Dwi Kharisma Dewi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.797

Abstract

The main purpose of this study is to determine whether there is an influence of the ability ofregional financial management and organizational commitment to the preparation offinancial reports with an internal control system as a moderating at the TransportationService of the Province of Bali. Sampling using a purposive sampling technique, with apopulation of employees of the Transportation Department of the Province of Bali, andobtained a sample of 58 people. The questionnaire is the source of the data of this study,using moderation regression analysis as a data analysis technique showing the ability ofregional financial management to influence the preparation of the financial statements ofthe Bali Provincial Transportation Agency, the organizational commitment influences thepreparation of the Bali Provincial Transportation Department and organizationalcommitment to the preparation of financial reports in the Bali Provincial TransportationAgency.
PENGARUH SISA LEBIH PEMBIAYAAN ANGGARAN DAN BELANJA PEGAWAI TERHADAP BELANJA MODAL DI KABUPATEN GIANYAR TAHUN 2017-2018 Ni Komang Kharisma Mia Mahartiningsih; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.979

Abstract

In improving public services, budget allocations must be more for the public interest like capitak expenditure. Sources of regional funding in creating regional infrastructure one of them is left over budget financing and employee spending. The aim of this research is to find out the influence remaining budget financing and employee expenditure towards capital expenditure. This research as conducted in the OPD in the Gianyar Regency with secondary data. Where the sample used is the same as the population. The study population and sample was 50.the theory used is agency theory. And the data used is secondarydata. From the research result obtained that the rest of the budget financing has not effect on capital expenditure and employee expenditure has a positive effect on capital expenditure.
PENGARUH FAKTOR – FAKTOR FRAUD PENTAGON TERHADAP FRAUDULENT FINACIAL REPORTING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2018 Nathania Ivena Daud; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.985

Abstract

Fraud is a presentation of financial statements that is intentionally made incorrect (contains misstatements). This is being done so that the company looks to have a good financial performance in front of the users of financial statements. There are various factors that cause the occurrence of fraudulent financial reporting, therefore in this study, researchers tried to detect fraudulent financial reporting by using fraud pentagon. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2016 - 2018. The sample selection technique in this study used purposive sampling to obtain 165 samples. The data analysis technique used is multiple linear regression analysis. The results of this study reveal the variables that have a significant effect on fraudulent financial reporting are Financial Targets, External Pressure, Auditor's Opinion, and Dualism. While Ineffective Monitoring, Quality of External Audit, and Change of Directors do not affect fraudulent financial reporting.
PENGARUH KEPUTUSAN FINANSIAL, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 Ni Ayu Nesa Laksmini; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.990

Abstract

The companyis goal is to maximize thei companyis wealth or value for shareholders. Maximizingi thi value of the company is very important, meaningi that increasingi the value of the company also means increasingi the prosperity of thei shareholders which is thei companyis main goal. This study examines thei effect of investment decisions, fundingi decisions, dividenid policy, profitability and company growth on firm value. The number of samples in this study were 20 companies. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that investment decisions, dividenid policy and profitability have a positive and significant effect on firm value. While company growth has a negative and significant effect on firm value, and fundingi decisions have no significant effect on firm value
PENGARUH TINGKAT PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS PERIODE 2016-2018 PADA LPD DI DENPASAR Kadek Prayogy Martika Diartiwi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1496

Abstract

Rural communities are the focus of national development to support economic development in rural areas, by conducting credit and financing activities. Economic growth can be increased by increasing the financial sector. To support the economic development of rural communities, the Provincial Government of Bali developed the LPD, which is a non-bank financial institution regulated in Regional Regulation No. 3 of 2017 Bali Province. Research locations of all LPDs in Denpasar amounted to 35x 3 years of research. Saturated sampling is a sampling technique used in this study. Data collection is done by non-participant observation methods. And the data analysis technique used is multiple linear regression analysis and the classic assumption test consisting of: normality test, heteroscedasticity test, autocorrelation test, multicollinearity test. Based on the results of the study concluded (1) The variable level of working capital turnover has a negative effect on profitability. (2) Company size variable does not affect profitability. (3) The variable growth rate of the company has no effect on profitability. From the results of regression analysis, it shows that partially the working capital turnover has a significant negative effect on profitability. This is due to the shorter time period in lending policies making capital turnover faster. The size of the company is not a guarantee that the company has the ability to generate good profits. This insignificant effect is caused by the larger size of a company, then the company will need greater costs to carry out operational activities. This insignificant effect is caused by the higher growth of a company, it will not be able to reduce the company's profitability.
PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS TERHADAP SISTEM INFORMASI AKUNTANSI DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI I Kadek Yudi Swa Andika; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1503

Abstract

The purpose of this research is to obtain empirical evidence of the effect of user participation and assignment uncertainty on the performance of accounting information systemi by measuring organization as moderating variable. The research was carried out on the LPD in the Ubudi sub-district. The selection of the samples in this research is using purposive sampling method, with a total of 75 respondents consisting of the Head of the LPD, Administration and the Treasurer. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple line regression analysis and Moderating Regression Analysis (MRA). The results of this research show that: 1) user participation has a positive influence on the performance of SIAi in the Ubudi Sub-district LPD, 2) assignment uncertainty has a negative effect on SIAi performance in Ubudi Sub-district LPD, 3) organizational size has a negative effect on SIAi performance in Ubudi Sub-district LPD, 4) size of organization is able to moderate the influence of user participation on the performance of SIAi in the LPD of Ubudi District, 5) size of organization does not moderate the effect of uncertainty of assignment on the performance of SIAi in the Ubudi sub-district LPD
PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN I Gusti Ayu Ratna Santiasih; Ni Wayan Yuniasih; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1504

Abstract

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict, Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development.
ANALISIS SISTEMPPENGENDALIANPINTERN TERHADAP KELANCARANKPENGEMBALIAN KREDIT 0PADA KOPERASI LINGGA ARTHA BANJAR ASEMAN ABIANSEMAL BADUNG Ni Ketut Mas Arthami; Ni Wayan Yuniasih; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1506

Abstract

Smooth repayment of credit is one thing that greatly affects operational activities and cash flow circulation. So that the implementation of good internal control can affect the smooth return of credit to cooperatives and do not cause large accounts receivable. This research was conducted at the Lingga Artha cooperative located in Banjar Aseman Abiansemal Badung. The number of cooperative employees is 11 people, with the composition of 1 manager, 3 credit department, 1 cashier, 1 savings officer, 5 collectors. The method of analysis used in this research is descriptive method, namely by collecting data and describing and explaining the data and information obtained on the basis of relevant theories to get conclusions. Based on the results of the interview, it can be found that the Lingga Artha Cooperative has not implemented the 5 aspects of internal control properly, this has led to substandard and non-current credit repayments. Besides that, it also affects other aspects of the cooperative's business, which can harm the cooperative itself and especially its members. Of the several cases of credit repayment stagnation, one of which is borrowing large amounts of credit but with guarantees that are not in accordance with credit lending procedures, and not reviewing the borrower in terms of credit risk, namely character, capacity, collateral and condition, in addition to that in terms of Information and communication is needed in disbursement of loans where the cooperative must get as much information as possible about the current condition of the borrower. The separation of responsibilities must also be clarified and the amount of collateral must be adjusted to the size of the loan. Supervision from related parties must also be tightened so as to minimize fraud and negligence of responsibility. Some things that can be done to anticipate negligence in the application of internal control are expected to be able to provide training for cooperatives to understand how important internal control is in running a cooperative business.
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGANDESA Kadek Wiwin Indah Aprilia; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1521

Abstract

Fraud prevention s an effort that can be done to suppress or prevent the factors that cause fraud. In preventink the occurrence of the fraud factor, fraud prevention can be used as an effort to minimise the occurrence of factor that cause fraud. The population in this study were all village apparatuses in the village in Denpasar cty. The respondents used were 80 people consisting of the Village Head, Village Secretary and Head Of Finance. The method of determining the simple using purposive sampling technique. From the results of this study the competence of village officials, individual morality and organizational culture have a positive effect on the prevention of fraud in village financial management at village governments throughout Denpasar.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PRAMUDI ANGKUTAN SISWA GRATIS DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PERUSAHAAN I Made Manik Dwijantara; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1526

Abstract

The payroll accounting system is an important component in accounting information. This system consists of a framework that is interconnected within a company which functions to inform cost data needed by interested parties in the company. The payroll accounting information system that has been implemented by PT. Damri Klungkung Branch and also to analyze the payroll accounting information system on the effectiveness of internal control. This type of research is descriptive qualitative research, which focuses on the payroll accounting information system at PT. Damri Klungkung Branch. Data analysis in this study begins with a description of the payroll accounting information activities, analyzing information, supporting documents, accounting records used, related functions, the network of procedures that make up the payroll and wage systems, and the effectiveness of internal controls. The results of the study found evidence that the Accounting Department is still responsible for paying employees' salaries and wages and is still responsible for supervising the filling of employee attendance lists and making a recap of employee attendance lists so that fraud is possible. Sound practices that are implemented to support the effectiveness of internal control are that the employees' basic salaries are paid by transferring the basic salaries to the account of each employee by the director and the pay slips are made in duplicate.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ayu Putri Rahayu Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Arie Indraswarawati, Sang Ayu Putu Cokorda Gde Bayu Putra Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Desak Putu Putri Laksmi Dewi, Ida Ayu Sasmita Dianti, Ni Putu Ayu Putri Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Endra Lesmana Putra I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I WAYAN SUDIANA I Wayan Sudiana I Wayan Suka Negara Ida Ayu Sasmita Dewi Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Jayanti, Ni Putu Risma Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Kusumawati, Ni Putu Ayu Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Marindhea, Varlinka Mudana, I Komang Restu Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Komang Sumadi Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Fitri Adrian Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dessy Wiadnyani Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putra, I Putu Deddy Samtika Putrawan, I Komang Bayu Aditya Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Rai Dwi Andayani W Rista Devitriana, Ni Wayan Rustina, Ni Wayan Meiya Nitha Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati Sintya Dewi, Dewa Ayu SUPARSA, I KOMANG Virgantini, Pande Kadek Nita