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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 Efektivitas Pengendalian Internal. Moralitas Individu, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) ( Studi Kasus Pada LPD Se-Kecamatan Nusa Penida ) I Dewa Made Rasna Apriana; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3266

Abstract

ABSTRACT The purpose of this study is to determine the influence of the Effectiveness of Dalam Control, Perseorangan Morality, and Organizational Culture on fraud tendencies( Fraud)( Case Study at LPD in Nusa Penida District). This study was conducted in LPD in the zona of Nusa Penida with a population of 45 LPD with a keseluruhan sample measured of 158 people. The research sample is determined by the purposive sampling method, which is a certain criterion. The informasi collection technique using a questionnaire was then carried out multiple linear regression analysis, determination coefficient test and t test. The results of this study found that( 1) the effectiveness of dalam control has a significant effect on the tendency to fraud,( 2) perseorangan morality has a significant effect on the tendency to fraud,( 3) organizational culture has a significant effect on the tendency to fraud. Suggestions that can be given are to increase the effectiveness of dalam control to prevent fraud, foster high perseorangan morality and maintain a conducive organizational culture so that fraudulent acts can be prevente.. Keywords: Effectiveness of Internal Control. Individual Morality, Organizational Culture, Cheating Tendencies.
Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas Dan Keahlian Pemakai Terhadap Kinerja Karyawan Gusti Ayu Widhi Antari; Ni Wayan Yuniasih; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3288

Abstract

This study aims to determine the effect of accounting information systems on employee performance, to determine the effect of task suitability on employee performance, and to determine the effect of user expertise on employee performance. The sample in this study were all company employees at Astra Motor Denpasar Branch as many as 50 respondents. This research was conducted at Astra Motor Denpasar Branch. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. The results showed that there was a positive and significant influence between the effectiveness of the accounting information system on the performance of PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between Task Conformity on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between User Expertise on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch).
Pengaruh Pelatihan Dan Pendidikan, Pengalaman Kerja Personal Dan Partisipasi Manajemen Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Luh Putu Gita Sukmayanthi; I Wayan Sudiana; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3301

Abstract

ABSTRACT In this study, the causal factors that can affect the Effectiveness of the Use of Accounting Information Systems in Savings and Loan Cooperatives in West Denpasar District will be analyzed. Some of the factors studied were Training and Education, Personal Work Experience, and Management Participation. In this study, all employees of the Savings and Loans Cooperative in West Denpasar District were used as the research population in which the sample amounted to 78 people. The data in this study will be analyzed using multiple linear regression analysis techniques. The results of the study indicate that the existence of training and education programs, personal work experience, and management participation will be more effective in the use of accounting information systems in producing information. Keywords: Effective Use of Accounting Information Systems Keywords: Effective Use of Accounting Information Systems
Pengaruh Kompetensi dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Provinsi Bali Ni Ketut Krisna Dewi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3582

Abstract

This study was conducted to determine the effect of the competence and work experience of auditors on the quality of the results of the audit of internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office. The design of this research is quantitative research which in the research process uses data in the form of numbers. The population in this study were all internal supervisory employees and government auditors at the Bali Provincial Inspectorate Office, totaling 61 people. The sampling technique used was saturated sampling technique because the entire population was used as the research sample. Data were collected by means of observation, interviews, questionnaires and documentation studies. The data analysis techniques used in this study were validity and reliability tests, classical assumption tests, analysis of the coefficient of determination (adjusted R square) and model feasibility tests. Based on the results of research that has been carried out where it was found that competence has a positive and significant effect on the quality of the audit results and the auditor's work experience has a negative and significant effect on the quality of the audit results.
Pengaruh Religiusitas, Keadilan Organisasi, dan Asimetri Informasi Terhadap Pencegahan Kecurangan (Fraud) dalam Pengelolaan Keuangan LPD Anak Agung Putu Siska Pramita Dewi; Ni Wayan yuniasih; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3716

Abstract

This research aims to look at how religiosity, organization justice, and information asymmetry affect fraud prevention in village credit agency (LPD) financial management. The population of this research consisted only of managers and employees of Village Credit Institutions (LPD in Penebel District, Tabanan Province, with a total of 63 LPDs), and the sample for this research consisted of 229 people. In the data collection method used in this research, the probability sampling method was used for the judgment method sample. This research uses multiple regression analysis to analyze the data. The results of the research show that religiosity, institutional equity, and information asymmetries have a positive and big impact on fraud prevention in the financial management of Village Credit Departments (LPDs) in the Penebel District of Tabanan.
Analisis Pengaruh Konsep Tri Kaya Parisudha Dan Sistem Pengendalian Internal Terhadap Kecenderungan Fraud (Kecurangan) Ni Wayan Desya Dani Swari; Ni Wayan Yuniasih; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3788

Abstract

This research was motivated by a fraud case in the form of embezzling customer funds worth Rp. 14,027,000 from one of the collectors. The area of this exploration is in KSP. Panca Tirta Rauh during the reign of Gianyar. The reason for this study was to examine the impact of the Tri Kaya Parisudha concept and internal control system on the tendency of KSP fraud. Panca Tirta Rauh, Gianyar. This study utilizes quantitative methods. The review population consisted of his 70 from all employees at his five KSP branches. KSP. Panca Tirta Rauh consists of administrators, cashiers, lifeguards and collectors. The sampling technique utilized is a saturation sampling method with an example size of 70 respondents. Information were gathered by interview and survey strategies and accordingly broke down utilizing various straight relapse investigation methods. The results of this study indicate that 1) the concept of Tri Kaya Parisudha has a significant negative impact on fraud propensity (fraud); 2) The internal control system has a significant negative impact on fraud.
Pengaruh Retaliasi, Budaya Organisasi, Dan Norma Subjektif Terhadap Whistleblowing Intention Pada Lembaga Perkreditan Desa Se-Kecamatan Mengwi Ni Kadek Ayu Suastini; Ni Wayan Yuniasih; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3897

Abstract

This study aims for determine the effect of retaliation, organizational culture, and subjective norms on whistleblowing intentions in LPDs throughout the Mengwi District. The population in this study were all LPD employees in Mengwi District, totaling 306 people (Badung Regency LPLPD, 2022). The number of LPDs in Mengwi District is 38 LPDs with a total 75 Samples. Technique Data analysis using linear regression analysis. The results of the study show that Retaliation has a negative effect on whistleblowing intentions at LPDs throughout the Mengwi District. Organizational culture has a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District. Subjective norms have a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District.
Pengaruh Whistleblowing System, Proteksi Awig-Awig dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan (Fraud) I Putu Edi Saputra; Ni Wayan Yuniasih; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.4027

Abstract

The aim of this study was to assess the impact of the whistleblowing system, awig-awig protection, and good corporate governance on the likelihood of fraud in LPDs across the Kerambitan Area. The study was conducted among 27 LPDs and 136 LPD employees in the Kerambitan District, using a saturated sample method for participant selection and a questionnaire for data collection. Multiple linear regression analysis was performed on the data collected. The findings indicate that (1) the whistleblowing system has a significant and negative impact on fraud tendencies, (2) awig-awig protection does not have a significant impact on fraud tendencies, and (3) the implementation of good corporate governance has a significant and negative impact on fraud tendencies
Pengaruh Fungsi Badan Pengawas, Kualitas Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Se- Kota Denpasar Ni Putu Mariani; Ni Wayan Yuniasih; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3262

Abstract

Quality financial reports are very important for LPD to be able to assist in making decisions regarding their operations. This study intend to determine the function of the supervisory agency, the quality of human resources and the use of information technology on the quality of financial reports. The population in this study were 175 employees in 35 LPDs in Denpasar City, consisting of the LPD Chair, Secretary, and Supervisory Agency. The sampling technique in this study used is jenuh sampling method. The results showed that the variables of the function of the supervisory agency, the quality of human resources and the use of information technology had a significant positive effect on the quality of financial reports at the Village Financial Institutions (LPD) City. Keyword: The Influence of Supervisory Agency, Quality of Human Resources and Information Technology on Quality Financial Reports.
Pengaruh Profitabilitas, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2020 Ni Wayan Dian Suarini; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3298

Abstract

The value of the company is very influential on the interest of investors to want to invest in a company, especially a manufacturing company. The importance of a company's value causes this research to be conducted to find out what factors can cause the value of a company to increase or decrease. In this study, the factors to be studied are Profitability, Dividend Policy and Company Size. Manufacturing companies listed on the Stock Exchange were selected as the study population. The sample used is 129 companies with the financial statement period used from 2018 -2020. The sample determination uses the purposive sampling method which is processed with multiple linear regression analysis techniques. The results show that the value of the company can increase when the company is able to score high profitability. Dividend policy and company size in fact are not able to affect the value of the company.
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