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

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PENGARUH AKUNTABILITAS, TRANSPARANSI, PARTISIPASI MASYARAKAT TERHADAP PEMBERDAYAAN MASYARAKAT DALAM PENGELOLAAN DANA DESA PADA DESA SONGAN B KECAMATAN KINTAMANI KABUPATEN BANGLI Ade Ayu Anggreni Putri; I Wayan Sudiana; I Putu Deddy Samtika Putra
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.v2i2.1543

Abstract

Village funds are the source of income for each village, need to be controlled over their management, it should right on target and can improve people's lives. This study aims to determine the effects of Accountability, Transparency, Community Participation on Community Empowerment in Village Fund Management in Songan B Village, Kintamani District, Bangli Regency. The population in this study were the people of Songan B Village, Kintamani District, Bangli Regency who had voting rights and / or were 17 years old, while 100 people were the object of research (sample). The sampling technique used was purposive sampling technique. The results showed that the variables of transparency and community participation had a positive and significant effect on community empowerment, while the accountability variable had no effect on community empowerment.
PERAN KOMPETENSI MANAJERIAL DALAM MEMODERASI HUBUNGAN GOOD CORPORATE GOVERNANCE DAN BUDAYA ORGANISASI TERHADAP KINERJA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN SUKAWATI Ni Luh Putu Wulantari; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2310

Abstract

This study aims to determine the effect of good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District and to determine the role of managerial competence in moderating the relationship between good corporate governance and organizational culture on the performance of Village Credit Institutions (LPD) in Sukawati District. The population in this study were 33 LPDs in Sukawati District with 99 respondents consisting of the Head of the LPD, the LPD Treasurer and the Chair of the LPD Internal Supervisory Board. The sampling technique used in this study was saturated sample technique so that the entire population was used as the sample, namely the sample obtained in this study was 99 respondents. The data analysis techniques used in this study were descriptive statistical tests and Partial Least Square (PLS) analysis. The results of this study indicate that good corporate governance and organizational culture have a positive and significant effect on LPD performance. Meanwhile, the interaction between managerial competence with good corporate governance has a positive and insignificant effect on LPD performance and the interaction between managerial competence with organizational culture has a negative and insignificant effect on LPD performance.
Pengaruh Kompetensi Dosen Akuntansi, Metode Mengajar Dosen Akuntansi, Dan Kecerdasan Intelektual Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi Putu Angelia Marheny; I Wayan Sudiana; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2350

Abstract

The level of student accounting understanding must be considered to create quality accounting students. This study aims to determine the effect of the competence of accounting lecturers, teaching methods of accounting lecturers, and intellectual intelligence of accounting students on the level of accounting understanding of students in the accounting study program at the Hindu University of Indonesia. All students of the accounting study program at the Hindu University of Indonesia were the population, while the object of research (sample) were 7th semester students who had already received a full accounting course, as many as 225 people. The sampling technique used was purposive sampling method. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting lecturer competence, accounting lecturer teaching methods, and accounting students' intellectual intelligence had a positive and significant effect on the level of accounting understanding of students.
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Made Ayu Monika Dewi; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2430

Abstract

Village funds namely funds that come from state money given to villages. In the management of funds itself must be used transparently for the benefit of public services. This study has a purpose, namely to examine the effect of the Apparatus Competence, organizational commitment with the use of information technology on the accountability at the village office at the Banjarangkan sub-district. In this study the population is village officials who were directly involved with accountability at village office in Banjarangkan Sub-district with a total of 13 villages totaling 185 officers. The sample was determined using purposive sampling method so that 104 people were obtained and instrument testing, classical assumption testing with multiple linear regression tests, the results of the analysis prove that the competence of the apparatus has a positive effect on the accountability in the village office in the Banjarangkan sub-district. Organizational commitment and use of technology have a positive effect on the accountability at the village office at the Banjarangkan district. It is suggested to the village in Banjarangkan sub-district to make more efforts to invite the community to participate in supervising the use of village funds and village officials to try so that the community gets good information regarding the use of the village fund budget
Pengaruh Profitabilitas, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Ni Wayan Novita Kurnia Sari; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2603

Abstract

In an effort to see the factors that can increase the value of the company, this research was conducted. With the hope of seeing the relationship between profitability, the effect of capital structure, and firm size on increasing firm value, especially the food and beverage sub-sector. The location of the research was carried out on the IDX which took manufacturing companies in the food and beverage sub-sector. The research sample is 58 company data from 2018 - 2020. The data collected will later be processed using the classical assumption test, multiple linear regression analysis techniques, determination test, F test and t test. With the results of research which states that an increase in firm value can occur with an increase in profitability and the company's capital structure. But firm value cannot be affected by firm value.
Pengaruh Investment Knowledge, Modal Investasi Dan Kemajuan Teknologi Informasi Terhadap Minat Investasi Ni Kadek Pradnyanita Utami; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2609

Abstract

Financial management is basically an important stage for a person. Good financial management will help individuals free from the trap of possible poverty. Based on this basis, this paper was made, revealing the relationship between investment knowledge, minimum investment capital, and advances in information technology on student investment interest in the capital market. 448 student from the accounting department of UNHI were use as the research population where 82 people were selected as research samples whose data will be tested using multiple regression technique. Various research processes have been carried out and the final result reveal the fact that for students majoring in accounting. Their investment interest can be increased along with increasing selft-knowledge in the investment field, capital that is relatively in accordance with their limited finances and the convenience of available technology.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020 Ni Gusti Ayu Agung Aistawani; I Wayan Sudiana; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2658

Abstract

In this research, the researcher wanted to know how the influence of profitability, leverage, liquidity and firm size on firm value. The quantitative research is the type of this research. This study uses the purposive sampling technique, and the population in this study as many as 24 companies producing 54 observational data on financial statements based on sampling criteria. The secondary data from the Indonesia Stock Exchange that used in this study are financial reports and annual reports. Data analysis used classical assumption test, multiple linear regression test, f-test and t-test. The profitability variable used in this study is Return on Assets (ROA). The leverage variable is proxied by the Debt to Equity Ratio (DER). Liquidity variable is proxied using Current Ratio (CR). Company size variable in this study uses the company's total assets. Firm value variable is proxied using Price Book Value (PBV). The results showed that there was a positive and significant effect of leverage and liquidity variables on firm value, but the firm size and profitability variable showed no significant effect on firm value.
Penerapan Tax Review Atas Pajak Penghasilan PT. First Health Enterprises Pada Tahun 2019 Kadek Widyawati; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2919

Abstract

Tax review is an act of reviewing all company transactions to find out that taxobligations are in accordance with applicable regulations. This research was conducted by corporate taxpayers, namely PT. First Health Enterprises, which is engaged in healthservices provided by paramedics, which was established in 2016 with a turnover orgross income of under 4.8 billion per year. The purposeof this study is to carry out a strategy in tax planning in order to minimize the tax burden and minimize audits byassessing the activities of taxpayers' overall obligations in accordance with applicabletax rules. This study uses a comparative descriptive analysis technique. Calculationof Tax review at PT. First Health Enterprises uses comparisons between financialstatements, tax returns that have been reported, proof of tax payment and proof of tax reporting which are then reviewed according to tax regulations on tax objects, tax rates,timeliness of deposit and reporting, and tax reconciliation. Based on the results of the tax review of PT. First Health Enterprises stated that there is an estimated contingent liability of PT. First Health Enterprises amounting to Rp. 11,807,632 with potentialsanctions and administrative fines for late reporting and late payments of Rp. 6,205,390 but this amount is still an estimate, this shows that PT. First Health Enterprises has not been 100% compliant in carrying out income tax tax obligations article 21, 23, 4 paragraph (2) on tax objects with tax rates in accordance with tax regulations
Pengaruh Asimetri Informasi, Ketaatan Aturan Akuntansi, Dan Integritas Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Di Kecamatan Abiansemal I Dewa Ayu Sri Prami Rahayu; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3237

Abstract

This study aims to determine the effect of information asymmetry, compliance with accounting rules and integrity on the tendency of accounting fraud in LPD in Abiansemal Sub-district. Data were obtained from distributing questionnaires directly to respondents. The population in this study were all LPD employees in Abiansemal Sub-district, totaling 311 people. The number of samples used was 84 people, with a purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study indicate that asymmetry of information and integrity have a positive and significant effect on the tendency of accounting fraud. On the other hand, obedience to accounting rules has no effect on the tendency of accounting fraud
Pengaruh Pelatihan Dan Pendidikan, Pengalaman Kerja Personal Dan Partisipasi Manajemen Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Luh Putu Gita Sukmayanthi; I Wayan Sudiana; Ni Wayan Yuniasih
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.v4i3.3301

Abstract

ABSTRACT In this study, the causal factors that can affect the Effectiveness of the Use of Accounting Information Systems in Savings and Loan Cooperatives in West Denpasar District will be analyzed. Some of the factors studied were Training and Education, Personal Work Experience, and Management Participation. In this study, all employees of the Savings and Loans Cooperative in West Denpasar District were used as the research population in which the sample amounted to 78 people. The data in this study will be analyzed using multiple linear regression analysis techniques. The results of the study indicate that the existence of training and education programs, personal work experience, and management participation will be more effective in the use of accounting information systems in producing information. Keywords: Effective Use of Accounting Information Systems Keywords: Effective Use of Accounting Information Systems
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