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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

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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.
Pengaruh Efektivitas Pengendalian Internal, Tekanan Finansial dan Personal Culture terhadap Kecenderungan Kecurangan Akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan Marindhea, Varlinka; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/5qb00w30

Abstract

Accounting fraud in LPDs is a form of fraud that is deliberately carried out to obtain personal gain which causes losses to customers, stakeholders and local communities without the injured party realizing it. The purpose of this research is to analyze the influence of the effectiveness of internal control, financial pressure and personal culture on the tendency of accounting fraud in LPDs throughout South Denpasar District. The study used a sample of 30 respondents selected through purposive sampling and collected data using a questionnaire. Data analysis involved multiple linear regression analysis, and hypothesis testing through the t-test. The findings of the study indicate that internal control and personal culture have a notable and unfavorable impact on the inclination towards accounting fraud. On the other hand, financial pressure has a noticeable and favorable impact on the tendency for accounting fraud. To ensure transparency and accountability in financial tasks, it is advisable to reinforce internal control by implementing the current policies and procedures.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Nilai Perusahaan Pada Sektor Pariwisata Tahun 2020 - 2022 Dianti, Ni Putu Ayu Putri; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/skcrz189

Abstract

This study investigates the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) on the firm value in the Tourism sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling method, the sample consists of 51 financial reports. The research findings indicate that both Current Ratio and Debt to Equity Ratio have a significant positive effect on firm value, while Return On Asset negatively impacts firm value. The significant decrease in Return on Assets (ROA) may be attributed to poor operational performance, such as low sales, declining profit margins, and high operational costs, as well as a decrease in asset utilization efficiency, leading to suboptimal generation of revenue. Overall, these factors can contribute to a reduction in the financial performance of the company.
Pengaruh Budaya Organisasi, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi Dewi, Desak Putu Putri Laksmi; Yuniasih, Ni Wayan; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/j3gg8275

Abstract

The partiality for bookkeeping compulsion has made in every aspect of the planet, including Indonesia, whose defilement record arranging was in 107th situation out of 175 nations on the planet in 2014. The propensity for pressure is affected by the presence or nonappearance of legitimization or protect. Legitimization is the chance of the presence of an opening in a representative's own unique uprightness or other moral thinking. This evaluation desires to finish up the impact of Different evened out Culture, Sensibility of Inner Control, Reasonableness of Pay on the Liking of Bookkeeping Extortion around Credit Affiliations (LPD) in Mengwi Region. Everybody in this study is all LPDs in Mengwi Region, adding up to 38 LPDs with 306 workers. How much tests in this study was 109 individuals who were settled utilizing a purposive taking a gander at framework and had a go at utilizing different direct lose the faith evaluation strategies. The results of this appraisal show that genuine culture impacts the inclination for bookkeeping shakedown. The common sense of inward control impacts the liking for bookkeeping twisting. Reasonableness of remuneration authoritatively impacts the inclination for bookkeeping double dealing. The consequences of this evaluation can be utilized as thought in organizing rules and plans related with endeavors to diminish the propensity for bookkeeping duplicity.
Pengaruh Kemampuan Akademik, Penghargaan Finansial, dan Risiko Profesi Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Sebagai Akuntan Publik: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia) Jayanti, Ni Putu Risma; Putra, Cokorda Gde Bayu; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jr0gc589

Abstract

The disparity between the limited quantity of public accountants in Indonesia and the substantial annual output of accounting graduates, exceeding 35,000 students, underscores a pressing need for more professionals in this field. Given Indonesia's significant economic stature, the demand for public accountants is paramount to support the nation's economic growth. This research objective is to delve into the factors influencing accounting students' inclination towards pursuing a career as public accountants, particularly focusing on academic proficiency, financial incentives, and perceived professional risks. Conducted among students majoring in accounting at Hindu Indonesia University, this research targets active participants enrolled in the Undergraduate Study Program within the Department of Accounting, Faculty of Business Economics and Tourism, in their fifth and seventh semesters, who have completed audit I and audit II courses. With a sample size of 180 students, determined applying the Slovin formula, the study employs multiple linear regression analysis techniques to examine the relationships between the aforementioned variables and students' interest in embarking on a career as public accountants.The findings reveal that academic aptitude, financial rewards, and perceptions of professional risks positively impact Accounting Students' Interest in a Career as a Public Accountant
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Dan Profitabilitas Pada Tax Avoidance Studi Empiris Perusahaan Manufaktur Pertambangan Yang Terdaftar Di BEI Pada Tahun 2019-2023 Sintya Dewi, Dewa Ayu; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2yfmmf25

Abstract

The population used is mining manufacturing issuers in 2019-2023. From the criteria used, a sample of 18 companies was obtained. Data collection was carried out by conducting documentation studies of company financial reports and analysis using regression equations. Based on the results of the research and discussion that have been presented, it can be concluded that the managerial ownership company size and profitability have a positive effect on tax avoidance while leverage have no effect on tax avoidance mining manufacturing companies on the IDX in 2019-2023
Analisis Peranan Akuntansi Dalam Mencegah Dampak Negatif Limbah Terhadap Lingkungan: (Studi Kasus Pada Salah Satu Rumah Sakit Swasta di Denpasar-Bali) Mudana, I Komang Restu; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/9endnx26

Abstract

The purpose of this study is to analyze the environmental awareness raised by the findings at Surya Husadha Hospital Ubung-Denpasar. The method of data collection that is used is a qualitative approach that uses methods such as observation, interviews, and literature studies The results of the study indicate that Surya Husadha Hospital has managed hospital waste by cooperating with third parties and making financial records for waste management. Based on the results of the data analysis, it is concluded that although Surya Husadha Hospital has managed to improve its environmental condition, it is still not perfect. The purpose of this study is to enable Surya Husadha Hospital to conduct a more thorough identification, assessment, measurement, presentation, and expression of environmental fees more comprehensively.
Peran Badan Usaha Milik Desa (BUMDes) Dalam Pengelolaan Potensi Desa Untuk Meningkatkan Pendapatan Asli Desas Maju Mandiri Desa Peguyangan Kaja Denpasar): Studi Kasus BUMDes Maju Mandiri Desa Peguyangan Kaja Denpasar Putrawan, I Komang Bayu Aditya; Sudiana, I Wayan; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/v10czh24

Abstract

This research seeks to explore the contribution of the Village-Owned Enterprise (BUMDes) Maju Mandiri in utilizing village resources and addressing business obstacles to enhance Village Original Income (PADes) in Peguyangan Kaja, Denpasar. A descriptive qualitative approach was applied, observations, documentation, and literature reviews as data collection methods. Findings reveal that BUMDes Maju Mandiri operates three core business units: trading, intermediary services (providing consumption needs for village events), and PPOB (bill payment services). These units make a considerable contribution to PADes, though they face barriers such as competition from private retailers, taxation requirements, and limited starting capital. Even with a profit decline in 2023, the enterprise consistently generated income for PAD. The study concludes that BUMDes plays a relatively effective role in boosting PADes and fostering local economic prospects. Recommendations include leveraging village assets such as Tukad Rarangan tourism and MSMEs, enhancing service quality, and strengthening both marketing and partnership strategies. 
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