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All Journal Buletin Studi Ekonomi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Economics, Management and Accounting Hita Akuntansi dan Keuangan E-JURNAL AKUNTANSI

I Wayan Sudiana

Universitas Hindu Indonesia

Author-ID : 3438024

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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MODERASI KEYAKINAN HUKUM KARMA DAN MORALITAS PADA HUBUNGAN WHISTLEBLOWING DAN PENCEGAHAN KECURANGAN Ni Wayan Yuniasih; I Wayan Sudiana; I Putu Deddy Samtika Putra
Buletin Studi Ekonomi VOL.27.NO.1.FEBRUARI 2022
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2022.v27.i01.p02

Various research results indicate that the implementation of whistleblowing in fraud prevention is influenced by other factors. This study purpose to test the effectiveness of the whistleblowing and examine the spiritual and moral factors that may affect its effectiveness. This research was conducted at 34 People's Credit Institutions in Denpasar City. Research respondents totaled 84 people who were determined by probability sampling technique. The research variables were measured by the indicators contained in the statement of the questionnaire. Data analysis was performed using moderated regression analysis. The results showed that whistleblowing had a positive effect on fraud prevention. The belief in the law of karma phala is able to moderate the whistleblowing relationship and prevent fraud. Individuals who believe in the law of karma phala will use the whistleblowing system to assist organizations in preventing fraud. Individual morality is also able to moderate the whistleblowing relationship and fraud prevention.

PENYULUHAN TEKNIK PEMASARAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA KELOMPOK HOME INDUSTRI KACANG KAPRI DI BANJAR DINAS PESANGKAN ANYAR KECAMATAN SELAT KARANGASEM I WAYAN SUDIANA; NI LUH ADISTI ABIYOGA WULANDARI; KADEK DEWI PADNYAWATI; I PUTU DEDDY SAMTIKA PUTRA; NI KETUT MULIATI
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

Desa Selat Duda berada di Kecamatan Selat Karangasem yang sebagian penduduknya dilihat dari segi mata pencaharian sebagian besar bekerja sebagai petani. Hasil perkebunan di Desa Duda mayoritas penghasil salak akan tetapi ada juga yang menghasilkan kacang tanah. Beberapa warga terutama para ibu wajib bekerja untuk memenuhi kebutuhan keluarga. Selain sebagai petani ada kelompok ibu rumah tangga bekerja membuat kacang kapri dengan memanfaatkan hasil kebun yang ada didaerahnya untuk menambah pundi-pundi penghasilan. Pembuatan Kacang Kapri ini masih dilakukan dengan cara tradisional. Mitra Home Industri Kacang Kapri ini dalam menjalankan bisnisnya belum menerapkan teknik pemasaran yang benar, cara memasarkan produknya dilakukan dengan menitipkan produknya di warung-warung dan sesuai dengan pesanan dan hal yang sama juga terjadi dalam penyusunan laporan keuangan yang belum ada penerapanya dalam menjalankan usaha ini sehingga belum bisa diketahui besarnya keuntungan dan kerugian yang dialami.Teknik pemasaran memiliki peranan yang sangat penting dalam menjalankan sebuah usaha karena kepuasan pelanggan merupakan tujuan akhir dalam teknik pemasaran, maka perlu untuk memahami dan mengerti mengenai manajemen pemasaran yang tepat. Laporan keuangan dalam sebuah usaha merupakan proses akhir dari proses akuntansi. Laporan ini berfungsi sebagai bahan informasi dan bahan pengambilan keputusan bagi para pemakai dalam menjalankan usahanya. Berdasarkan permasalahan ini maka kami memberikan pendampingan dan pelatihan Teknik Pemasaran dan Pelatihan Penyusunan Laporan Keuangan yang sederhana sehingga kedepanya usahanya bisa lebih maju dan bersaing ditengah-tengan pesatnya pertumbuhan Ekonomi saat ini. Dengan pengabdian masyarakat ini diharapkan mitra Home Industri Kacang Kapri sudah mampu melaksanakan teknik pemasaran dengan baik dan juga dalam penyusunan laporan keuangan yang benar.

PENDAMPINGAN PEMASARAN PRODUK DAN PELATIHAN PENYUSUNAN PEMBUKUAN PADA KELOMPOK PEMBUAT MINYAK TANUSAN DI DESA DUDA TIMUR KECAMATAN SELAT KARANGASEM NI KOMANG SUMADI; NI LUH ADISTI ABIYOGA WULANDARI; I WAYAN SUDIANA; SANG AYU PUTU ARIE NDRASWARAWATI; NI PUTU AYU KUSUMAWATI; COKORDA BAYU PUTRA
JURNAL SEWAKA BHAKTI Vol 2 No 1 (2019): Sewaka Bhakti
Publisher : UNHI Press

The Karangasem Strait sub-district, precisely in Duda Timur Village, is a sub-district seen from the perspective of its livelihood, with the majority of the population working as farmers. The majority of the plantation products are salak and head. Aside from being a farmer, some households use their plantation products as business land to be able to supplement their income, one of which is to use coconuts produced from plantations as Tanusan Oil. Tanusan oil is one of the traditionally made oils. This tanusan oil is still in great demand by the people in Bali because by cooking using tanusan oil the cuisine becomes more delicious and tasty. The business of the tanusan oil maker group still has not applied marketing management in its business processes so that the marketing method is only done by entrusting the products produced in stalls and according to order and so the bookkeeping has not been implemented in running its business so that it cannot know exactly how advantages and disadvantages clearly obtained. To help overcome these problems, we provide assistance in the field of marketing and simple bookkeeping so that in the future continuity of business can compete in the future. The results achieved in this community service are that this group of tanusan oil makers has been able to recommend its products to a wider market share and has been able to also do bookkeeping in a simple way.

ANALISIS NORMA SUBYEKTIF, SIKAP TERHADAP PERILAKU DAN PERSEPSI KENDALI PERILAKU TERHADAP NIAT KARYAWAN MELAKUKAN TINDAKAN WHISTLEBLOWING Putu Nuniek Hutnaleontina; I Wayan Sudiana; Ni Putu Widya Astuti
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 1 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

The purpose of this study was to examine the factors that influence employee intention to conduct whistleblowing actions based on the Theory of Planned Behavior (TPB) proposed by Ajzen and Fishben (1988). The variables used in this study are subjective norms, attitudes toward behavior and perceptions of behavior control as independent variables and the intention to conduct whistleblowing as the dependent variable. This research was conducted at the Tabanan District Attorney. The number of samples taken was 65 employees, with saturated sampling method (census). Data collection was carried out through interviews and questionnaires. The analysis technique used is multiple linear regression. This analysis is used to calculate the magnitude of the influence of subjective norms, attitudes toward behavior and perceptions of behavioral control on the intention to conduct whistleblowing actions. The results of this study state that subjective norms have a significant effect on employee intention to conduct whistleblowing actions. In addition, attitudes towards behavior also have a significant effect on employees' intention to conduct whistleblowing actions. Perceptions of behavioral control also have a significant effect on employee intentions to carry out whistleblowing actions.

PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KEMAMPUANTEKNIK PEMAKAI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM LPD DIGITAL DI KOTA MADYA DENPASAR Gusti Ayu Sri Puspa Dewi; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.769

Individual performance is the ability of individuals to do things successfully and efficiently in a company. Competitive advantage can be achieved through service quality, work quality, timeliness, supervisory supervision, cost effectiveness, and the influence of colleagues from each individual. This study aims to obtain empirical evidence regarding the Effectiveness of AIS, User's Technical Capabilities, and Utilization of Information Technology on Individual Performance. The method of determining the sample in this study was carried out by using purposive sampling technique. The population of this study were all Village Credit Institutions employees in 11 Village Credit Institutions in Denpasar who had used a digital system totaling 237 people with a sample of 53 people. The data analysis technique used is Multiple Linear Regression Analysis using SPSS programs. Based on the results of data analysis shows that the effectiveness of the AIS affects the performance of the individual, while the Technical Capability of the User and the Utilization of Information Technology has no effect on the individual's performance.

PENGARUH INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD I Komang Angga Saputra; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.770

Fraud is a deliberate action by the parties who are not responsible for governance in order to personally gain profit. The purpose of this research is to know the influence of independence against fraud prevention with internal control system as moderation variable. The location of this research was conducted on LPD Ubud district. The population in this study was all LPD employees in Ubud district amounting to 382 employees from 32 LPD. The sampling method in this research is the purposive sampling method, resulting in a sample amounting to 124 people from 32 LPD. The analytical techniques in this study are using the Moderated Regression Analysis (MRA). The test results showed that independence had no significant effect on the prevention of fraud with a parameter coefficient value of 0.048 with significance level of 0.564 > 0.05. And the independent interaction with the internal control system was positively and significantly significant to the fraud prevention with a parameter coefficient value of 0116 with significance rate of 0.018 < 0.05.

PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN SALAH SATU YAYASAN PENDIDIKAN DI DENPASAR TAHUN 2018 Ni Kadek Yuni Andayani; I Wayan Sudiana; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.789

Tax review is a review of the activities of the entire tax obligations in an corporate and the implementation of fulfilling these tax obligations starting from the method of calculation, deduction, deposit, payment and reporting to assess tax compliance that has been done. The purpose of this study is to review the fulfillment of tax obligations in 2018, one of the foundations in Denpasar has been fulfilled and in accordance with applicable tax regulations. This research was conducted at a foundation engaged in the field of education in Denpasar. Data collection is done by means of observation at the Foundation. This research was conducted quantitatively with descriptive analysis method, namely through the collection of Annual tax report and Financial Statements in 2018. The results showed that the Foundation had not fully deducted the Article 21 Income Tax object and there were differences in change in net fiscal assets between the Foundation s calculations and taxation.

PENGARUH AKUNTANSI FORENSIK DAN PROFESSIONAL SKEPTICISM DALAM PENCEGAHAN FRAUD STUDI KASUS PADA AUDITOR PERWAKILAN BPKP PROVINSI BALI I Gede Putu Tantra Suyasa; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1004

Fraud is axproblem that often occurs in public financial management, and this causes a weakening of the social and economic aspects of a country. Thisx study aims to determine the effect of forensic accounting and Professional Skepticism in fraud prevention, Case Study at BPKP Bali Province. The population in this study were all BPKP employees of the Province of Bali, while the object of thex study (sample) was as many as 64 people. Thex technique of determining the sample was using the purposive sampling method. The results showed that forensic accounting variables, and the application of Professional Skepticism were both positive and significant influences on fraud prevention.

PENGARUH LOCUS OF CONTROL DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI I Gusti Agung Oka Kristina Dewi; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1507

The tendency of accounting fraud is fraud caused by an error in reporting in financial reporting or an intentional act identical to corruption, misuse of assets and false questions. This study aims to determine the effect of internal variables locus of control, external locus of control and individual morality on the tendency of accounting fraud in OPD Badung Regency. This research was conducted using the results of a questionnaire instrument survey. The sample studied was 114 respondents with a purposive sampling technique using criteria. The results of hypothesis testing show that the internal locus of control and external locus of control variables have a significant effect on the tendency of accounting fraud, while individual morality does not have a significant effect on the tendency of accounting fraud in OPD Badung Regency

PENGARUHILINGKUNGANOPENGENDALIAN,LPENILAIANURESIKO SERTA;INFORMASI.DANKOMUNIKASIITERHADAPIKUALITAS KREDIT MIKROLDI.BRI UNIT SE-KANTOR CABANG BRI UBUD Luh Ade Dwi Wahyuni; I Wayan Sudiana; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1529

Credit quality is one of the most important things in the world of banking. The better the credit quality, the better the performance of the bank because credit is one of the banks biggest prÂofit sources. But in reality banks are still experiencing problems in maintaining good credit quality caused by internal and external parties of the bank. The purpose of this study was to determine the effect of the identification environment, risk assessment as well as information and communication of the quality of microcredit in the BRI of the Ubud Branch Office. To maximize credit quality the bank can implement an internal control system. This study uses descriptive quantitative data analysis, data collection as done by distributing a questionnaire to respondents. This research uses data analysis techniques: validity test, reliability test, multiple linier regression analysis, coefficient of determination, F test and t test. As for the result of the study stated the validity test show the results of the assessment above 0,05 which means that all statements in the questionnaire are valid. Reliability test shows results above 0,60 which means all of the variables are reliable. Multiple linier regression analysis showed results is X1: 0,438, X2: 0,266 and X3: 0,275. The coefficient of determination shows a figure of 65,3% which means the control environment, risk assessment and information ad communication have a 65,3% effect on credit quality while 34,7% is influenced by other factors not examined. F test and t test show the results of X1, X2 and X3 have a positive and significant effect on credit quality.

Co-Authors Ade Ayu Anggreni Putri Anak Agung Ketut Agus Suardika Anak Agung Ketut Agus Suardika Anak Agung Mas Suandari Cahyani, Putu Resa Putri COKORDA BAYU PUTRA Dewa Ayu Komang Gangga Sandy Dewi Gusti Ayu Sri Puspa Dewi I Dewa Ayu Sri Prami Rahayu I Gede Putu Kawiana I Gede Putu Tantra Suyasa I Gusti Agung Oka Kristina Dewi I Komang Angga Saputra I Komang Arta Wiguna I Putu Artha Yoga Widyamukti I Putu Deddy Samtika Putra I Putu Nuratama Ida Bagus Putu Narayana Kadek Dewi Padnyawati Kadek Widyawati Luh Ade Dwi Wahyuni Luh Putu Gita Sukmayanthi Ni Gusti Ayu Agung Aistawani Ni Kadek Devia Julyanti Ni Kadek Kristina Devi Ni Kadek Pradnyanita Utami Ni Kadek Yeni Dwi Putri Ni Kadek Yuni Andayani Ni Ketut Muliati Ni Komang Dani Suryani Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Putu Wulantari Ni Made Ayu Monika Dewi Ni Made Julia Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Widya Astuti Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Novita Kurnia Sari Ni Wayan Tirtayanti Ni Wayan Widiantari NI WAYAN YUNIASIH Putu Angelia Marheny Putu Ayu Windarmayanthi Putu Cita Ayu Putu Nuniek Hutnaleontina SANG AYU PUTU ARIE NDRASWARAWATI

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