Article Per Year (5 Year)
p-Index From 2021 - 2026
6.709
P-Index
This Author published in this journals
All Journal 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
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

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 2   3   4   5   6 
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 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.
Pengaruh Sistem Informasi Akuntansi Next Basis dan Pengendalian Internal Terhadap Kinerja Karyawan PT Surya Sinar Berlian di Kota Denpasar SUPARSA, I KOMANG; 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: 10.32795/1t3q1k90

Abstract

T PT Surya Sinar Berlian is a distributor companny engagged in the distributions of herbal and pharmaceutical medicines in Denpasar City. PT Surya Sinar Berlian experienced quite a lot of problems, the first of which was in the administration section because it used a lot of manual systems which often caused human error. PT Surya Sinar Berlian in Denpasar. Thes populations in this study werre all employeess at PT. Surya Sinar Berlian Denpasar, totaling 53 people. The analysiss techniique used is multipled linear analyssis using SPSS. After implementing the employee performance instruments of PT. Surya Sinar Berlian in Denpasar City and internal control have a possitive and significcant effect on the performances of PT employeess. Surya Sinar Berlian in Denpasar City.
Pengaruh Pelatihan Dan Pendidikan, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se Kecamatan Sukawati Rustina, Ni Wayan Meiya Nitha; Yuniasih, Ni Wayan; Putra, I Putu Deddy Samtika
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/hak.v6i1.7507

Abstract

The Village Credit Institution is one of the financial institutions that has used an accounting information system in processing data and transactions. The utilization of accounting information systems within LPDs contributes to streamlining data processing for enhanced practicality among employees. This study seeks to investigate the impact of training and education, information technology utilization, and human resource proficiency on the efficacy of accounting information systems across LPDs in Sukawati District. The study population includes all employees from 33 LPDs within Sukawati District, totaling 281 individuals. A sample size of 111 participants was selected using purposive sampling, and the data was analyzed using multiple linear regression analysis techniques. The results indicate that training and education, the use of Information Technology, and human resource competence have a positive and significant effect on the effectiveness of the accounting information system. The use of information technology, especially the use of computers supported by internet networks, must always be improved in LPD. The use and maintenance of information technology must always be considered in order to facilitate employee work and reduce possible obstacles.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Personal Culture Terhadap Kecurangan Akuntansi Pada LPD Se-Kecamatan Abiansemal Kabupaten Badung Ni Made Fitri Adrian; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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: 10.32795/1j04yk75

Abstract

The rapid progress that occurs in accounting science and technology in accounting systems has a very influential impact on various things in the world of economics and business, One of these is the thing called financial scam. There needs to be a lot of internal control to stop theft. The study's goal is to find out how personal culture, values, and internal control are linked to fraud in accounts at LPDs in the Abiansemal Badung District. The Chairman, Treasurer, and Accounting comprised the population of all employees who worked at the LPD in the Abiansemal District, and they were the 104 respondents used in this study. The sampling process was conducted using a practice known as purposeful sampling. Findings from the study showed that internal control, personal morals, and personal culture all had a negative and significant effect on LPD accounting fraud in the Abiansemal Badung District.
Pengaruh Literasi Keuangan, Pelatihan Pasar Modal Terhadap Keputusan Investasi Di Pasar Modal Dengan Technology Informasi Sebagai Pemoderasi Di Galeri Investasi BEI UNHI Ni Putu Dessy Wiadnyani; Ni Wayan Yuniasih; I Putu Deddy Samtika Putra
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: 10.32795/27f6m424

Abstract

The capital market provides a platform for companies to raise funds from investors through financial instruments such as shares and bonds. This research examines the influence of financial literacy and capital market training on investment decisions, with information technology as a moderating variable. Financial literacy is crucial for understanding investment risks and opportunities, while capital market training enhances knowledge and skills. Information technology facilitates access to information but can also present challenges in decision-making. The study was conducted at the IDX Investment Gallery of UNHI, focusing on how technology moderates the relationship between financial literacy and capital market training on investment decisions. The data was collected through questionnaires from 90 active members of KSPM UNHI, using the PLS test for analysis. Results show that financial literacy has a significant positive effect on investment decisions, while capital market knowledge has a positive but insignificant impact. Information technology does not significantly moderate the relationship between financial literacy and investment decisions but negatively affects the impact of capital market knowledge. These findings highlight the importance of effective interaction between financial literacy, capital market knowledge, and information technology in making informed investment decisions.
Pengaruh Lama Perikatan KAP, Dan Fee Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022 Anak Agung Ayu Putri Rahayu; Ni Wayan Yuniasih; Rai Dwi Andayani W
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/vpgx2106

Abstract

This research aims to empirically analyze the influence of KAP engagement length and audit fees on audit delays in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2020-2022. Data collection uses documentation by looking at audit reports of manufacturing companies in various industrial sectors listed on the IDX. The population used was 47 companies. Sampling used a purposive sampling technique to obtain a sample of 42 companies with 3 years of observation, resulting in a sample of 126 financial reports. Data analysis in this study used multiple linear regression. The research results found that the length of the KAP engagement had a negative and significant effect on audit delay, while the audit fee had a negative but not significant effect on audit delay. Suggestions that can be given to companies can reduce reporting delays by providing data to auditors quickly and comprehensively.
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