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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.
TRANSFORMASI DIGITAL DALAM PELAPORAN KEUANGAN DI DESA WISATA KERTALANGU DENPASAR TIMUR Samtika Putra, Putu Deddy; Yuniasih, Ni Wayan; Sudiana, I Wayan; Arie Indraswarawati, Sang Ayu Putu; Sumadi, Ni Komang
Dharma Bhakti Vol. 3 No. 2 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/t78e3h87

Abstract

Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengedukasi dan mendampingi pelaku usaha di Desa Wisata Kertalangu, Denpasar Timur, dalam menerapkan transformasi digital pada pencatatan laporan keuangan. Di era digital saat ini, kemampuan adaptasi terhadap teknologi menjadi krusial bagi keberlanjutan dan pengembangan UMKM, termasuk di sektor pariwisata. Kegiatan ini berfokus pada pengenalan dan pemanfaatan aplikasi SI APIK dari Bank Indonesia sebagai solusi praktis untuk pencatatan laporan keuangan yang akuntabel dan efisien. Diharapkan dengan kegiatan ini, pelaku usaha di Desa Wisata Kertalangu dapat meningkatkan kualitas laporan keuangan mereka, mempermudah pengambilan keputusan, dan mendukung pertumbuhan ekonomi lokal.
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