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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti E-JURNAL AKUNTANSI
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 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.
Pengaruh Pemahaman Akuntansi Dasar, Computer Attitude Dan Computer Anxiety Terhadap Keahlian Pemakaian Software Akuntansi Pada Siswa Jurusan Akuntansi Di Smk Dwijendra Denpasar Anak Agung Ardiantari; Ni Wayan Yuniasih; Kadek Dewi Padnyawati
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.v4i4.3896

Abstract

This study aimed to determine the impact of basic accounting understanding, computer attitudes, and computer fears on their expertise in using accounting software among accounting students at SMK Dwijendra Denpasar. is. The population used in this study was all active students in SMK Dwijendra Denpasar's accounting program, a total of 130 students. The sample size for this study was 41 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that understanding basic accounting has a positive and significant effect on accounting software proficiency. Computer settings do not affect the use of accounting software. Fear of computers does not affect your ability to use accounting software. Looking at the results of this research, I hope that accounting students will continue to study without being satisfied and improve their skills and abilities using accounting software. world. Not only can students make effective use of their study time at school, but they can also improve their accounting software skills by reading books about accounting software and watching YouTube at home. make it possible. accounting software.
SOSIALISASI PENGEMASAN PRODUK, LABEL PRODUK DAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU UMKM DI DESA ADAT SANUR Putu Intan Arianto; Ni Wayan Yuniasih; Ni Luh Putu Netria Febriyanti; Ni Kadek Mayang Sari Dewi; Ni Putu Dinda Dewi
Dharma Bhakti Vol 2 No 1 (2024): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v2i1.4999

Abstract

Desa Adat Sanur has the potential for natural resources in the form of abundant fish, but the utilization of these natural resources to increase selling value is still not optimal because the fish is sold raw without any processing. In addition, the potential of Desa Adat Sanur is also a strategic tourism object, with this potential certainly having an impact on Micro, Small and Medium Enterprises (MSMEs) around Desa Adat Sanur. However, there are still many business actors who still combine their business money with their personal money and have not kept financial records so that business profits are also not recorded. Based on these problems, socialization of Micro, Small and Medium Enterprises related to increasing selling value and financial recording is important even though it is simple. This village project activity has solutions related to the problems previously described. The method used in this village project is in the form of socialization and mentoring regarding fish processing into finished products in the form of crackers, product packaging, product labels and making simple financial reports for Micro, Small and Medium Enterprises (MSMEs). The results of this village project can provide an understanding of the importance of recording good financial statements and provide an explanation of how to increase the selling value of fish through the processing of raw fish products into finished products in the form of fish crackers.
PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM SE-KECAMATAN KEDIRI Ni Putu Trisna Windika Pratiwi; Ni Wayan Kusuma Dewi; Ni Wayan Yuniasih
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5070

Abstract

The purpose of this research is to analyze the relationship between savings and loan cooperatives' financial performance and factors such as competency, accounting information systems, and internal control in the Kediri area. Participants included everyone on the books at the Cooperative and UKM Office in Tabanan Regency who had worked in the KSP Kediri District and used the accounting information system. Purposive sampling was used to select the study's sample size of 69 participants, and the results were analyzed with multiple linear regression methods. This study's findings suggest that competence has a beneficial and statistically significant impact on economic outcomes. The Financial Performance is significantly impacted for the better by the Accounting Information System. The quality of an organization's internal controls has a noticeable and beneficial impact on its bottom line. Based on the findings of this study, it is imperative that Savings and Loan Cooperatives in the Kediri District be able to provide their employees with on-the-job training in the future. Competent workers will be able to contribute most effectively to the success of the business.
Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali I Wayan Sudiana; Ni Ketut Muliati; Anak Agung Ketut Agus Suardika; Ni Wayan Yuniasih
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p12

Abstract

Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance. Keywords: Gender Diversity; Hindu Women; Firm Performance.
Pengaruh Umur Perusahaan, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Periode 2019 – 2021 Rista Devitriana, Ni Wayan; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7sv4ys67

Abstract

This study examines how company age, size, and institutional ownership affect company value for retail trade sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2021). This study used Indonesia Stock Exchange retail trade sub-sector companies. This study used multiple linear regression analysis on 54 purposive-sampled financial statements. This study found no correlation between firm age and value. Firm value decreases significantly with firm size. Institutional ownership significantly reduces firm value. According to the research, companies will need to improve their shareholding composition in the future. Test results show that large institutional investors can cause corporate decision-making inconsistencies.
Pengaruh Tingkat Pemahaman, Sikap Dan Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant (CA) Virgantini, Pande Kadek Nita; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
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: 10.32795/77251n26

Abstract

This research aims to examine and analyze the influence of the level of understanding about Chartered Accountants (CA), attitudes regarding Chartered Accountants (CA) and motivation to obtain a Chartered Accountant (CA) on students' interest in taking the Chartered Accountant (CA) profession at the Indonesian Hindu University. This research approach uses a quantitative approach. This research uses primary data where data is collected using a questionnaire. This research was conducted at the Accounting Study Program, Faculty of Business Economics and Tourism with a population of 469 and a sample size of 82, using simple random sampling techniques and Slovin formula calculations. The data analysis technique in this research uses descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing. The results of the analysis prove that simultaneously the level of understanding about Chartered Accountants (CA), attitudes about Chartered Accountants (CA) and motivation to get a Chartered Accountant (CA) influence students' interest in taking Chartered Accountant certification.
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 Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ida Ayu Sasmita 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 IDA AYU SASMITA DEWI Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie 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 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 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 SUPARSA, I KOMANG Virgantini, Pande Kadek Nita