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All Journal Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Economics, Management and Accounting Hita Akuntansi dan Keuangan
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 EQUITY SENSITIVITY, ETHICAL SENSITIVITY, DAN LOCUS OF CONTROL TERHADAP PERILAKU ETIS MAHASISWA AKUNTANSI Ni Kadek Devia Julyanti; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3464

Abstract

Ethical behavior is behavior that is in accordance with social norms related to right and good actions, ethical behavior can determine individual qualities. This study aims to determine the effect of equity sensitivity, ethical sensitivity, and locus of control on the ethical behavior of students in the Accounting Study Program at the Hindu University of Indonesia. This research is a type of quantitative research. The population of this study were active students of the Accounting Study Program at the Hindu University of Indonesia with a sample of 265 students. The sampling technique used is probability sampling technique using the slovin method of calculation. The data source is primary data which is processed using SPSS 25 Version for Windows which is obtained through questionnaires. The data analysis technique used is multiple linear regression analysis, coefficient of determination, t statistical test, and F statistical test. The outcomes of this study concluded that equity sensitivity and ethical sensitivity have a positive and significant effect on students's ethical behavior, while locus of control has a positive and insignificant effect on students's ethical behavior.
Pengaruh Pengendalian Internal dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Ida Bagus Putu Narayana; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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.v4i1.3580

Abstract

This study was made to determine the relationship of variables that can affect the tendency of fraud. Those variables are internal control and ets culture in the organization. cooperatives as a whole that are still active in Gianyar district were chosen to be the research sites. The sample of this study amounted to 81 people where the data will be collected later by the process of distributing questionnaires. SEM PLS was used as an analytical method in this study. In this study it was found that the level of accounting fraud can be reduced by improving the internal control system and coupled with an organizational ethical culture that is well implemented in the company.
Pengaruh Bystander Effect, Efektivitas Pengendalian Internal dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Ni Wayan Widiantari; 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.v4i1.3583

Abstract

An act of violating the law that is carried out intentionally to gain personal gain and harm many people is often referred to as a tendency to fraud. The tendency of fraud that continues to be allowed will cause losses for the company to bankruptcy. With this in mind, this study was conducted to analyze the relationship between the bystander effect, internal control effectiveness, and financial pressure on the propensity for accounting fraud. Employees at LPD LPD in Penebel District were used as a population with a research sample of 163 respondents. This study uses multiple linear regression analysis techniques which then produce data showing that the bystander effect and increasing financial pressure will make the tendency of fraud to be higher. The effectiveness of good internal control will reduce the level of tendency to fraud.
Determinan Kepuasan Pengguna POEMS sebagai Trading Saham Online pada KSPM UNHI Denpasar I Komang Arta Wiguna; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3887

Abstract

This research aims to examine the determinants of user satisfaction of the POEMS application with the perspective TAM theory in the Capital Market Study Group (KSPM) at the Indonmesian Hindu University Denpasar. This study use members of the UNHI Capital Market Study Group (KSPM) as population. This study use probability sampling with saturated sample technique totaling 71 respondents. SEM-PLS is technique of data analys that used in this research. The results of this research state that perceived ease of use, perceived usefulness, intention to use POEMS, and actual system use of POEMS are determinants of POEMS’s user satisfaction and self-efficacy of POEMS as an antecedent of POEMS’s user satisfaction.
The Influence of Product Quality and Price on Purchasing Decisions Mediated by Product Image in The Coffee Powder Processing Industry In The Petang District I Putu Artha Yoga Widyamukti; I Gede Putu Kawiana; I Wayan Sudiana
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 5 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i5.64

Abstract

Consumer purchasing decisions are very important in developing the coffee industry in Petang District. For this reason, every company is competing to make its products popular with consumers. The aim of this research is to determine and analyze the influence of product quality and price on purchasing decisions mediated by product image in the Coffee Ground Processing Industry in Petang District. The sample used in this research was 90 people. The research instrument uses a questionnaire and several other data collection methods such as observation, interviews and literature and analysis methods using descriptive analysis and inferential analysis with Structural Equation Model-Partial Least Square (SEM-PLS) analysis. The research results stated that product quality, price and product image had a positive effect on consumer purchasing decisions in the Coffee Ground Processing Industry in Petang District. Quality products and prices have a positive effect on product image in the Coffee Ground Processing Industry in Petang District. Image The product is able to mediate the influence of product quality on consumer purchasing decisions in the Coffee Ground Processing Industry in Petang District. Image The product is able to mediate the influence of price on consumer purchasing decisions in the Coffee Ground Processing Industry in Petang District. The advice that can be given is that the company should pay attention to the length of time it takes to roast the coffee beans so that the resulting coffee powder has a deeper color. The company is re-evaluating the price it sets to be able to attract more consumers. Companies should start using air vacuum in product packaging to maintain product durability. The company tries to make the coffee powder it produces become the main choice of consumers.
Pengaruh Whistleblowing, Ketaatan Aturan Akuntansi, Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada LPD Se- Kecamatan Penebel Ni Kadek Kristina Devi; I Wayan Sudiana
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.v4i4.3405

Abstract

Fraud is a form of violation where accounting practices are not carried out in accordance with the applicable rules in an institution. Fraud certainly needs to be prevented so as not to have a bad impact on the company. This research was conducted to analyze the factors that can cause fraud in the organization such as whistleblowing, compliance with accounting rules and organizational commitment. LPD employees throughout Penebel District are used as a population with a research sample of 163 people whose data will be analyzed using multiple linear regression analysis techniques. The results show that tax whistleblowing, compliance with accounting rules, and organizational commitment have a reverse or negative relationship with the tendency of accounting fraud.
Penerapan Tata Kelola Lembaga Perkreditan Desa Pada Desa Adat Ketewel Kecamatan Sukawati Anak Agung Mas Suandari; I Wayan Sudiana
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.v4i4.4252

Abstract

ABSTRACT Corporate Governance is a set of structured processes used to manage and direct or lead a business with the intention of increasing corporate value and business continuity. The purpose of this research is to find out how the principles of corporate governance are applied to the LPD in Ketewel Traditional Village. The method used in this research is descriptive qualitative method. The results of the study show that the implementation of village credit institution governance at the Ketewel Traditional Village LPD has been going quite well, by implementing the five GCG principles, but there are still indicators of GCG principles that have not been maximized, namely the principle of accountability. The Ketewel Traditional Village LPD has not optimally conducted training and seminars for employees, the training and seminars that have been conducted so far are still general and internal in nature. In increasing competitiveness outside with other companies, in the future the Ketewel Traditional Village LPD in training and seminars needs to be held externally so that employees can learn new things and add various insights and knowledge outside the company to enhance the development and progress of the company.
Tata Kelola Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Desa Adat Bakas Cahyani, Putu Resa Putri; I Wayan Sudiana; Ni Wayan Alit Erlina Wati
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/vvjxth97

Abstract

The role of LPDs is growing day by day, this cannot be separated from the public's trust in Village Credit Institutions. In its activities, LPD cultivates capital through savings, deposits and loans from the community, then in its activities LPD is able to provide effective loans to people in need, so a situation must be created where the community (village residents) feel safe in saving their money, either in the form of savings or deposits. . This research was carried out with the aim of finding out how financial governance is implemented at the Bakas Traditional Village Credit Institution.The informants in this research were the supervisory body, secretary, treasurer and mobile savings officer. The number of informants in this study was 7 people using the interview method, namely 3 supervisors, 1 secretary, 1 treasurer and 2 mobile savings officers. This research is qualitative research where research data is obtained through an interview process with respondents.The research results show that the financial governance of the Bakas Traditional Village LPD has not implemented the principles of good corporate governance such as transparency, accountability, responsibility, independence, equality and fairness in accordance with the provisions. Based on the results of existing research, it can be suggested that in the future, the Bakas Traditional Village LPD is very important to be able to maintain good LPD financial governance so that corruption no longer occurs within the LPD.
Analisis Minat Investasi Mahasiswa dalam Perspektif Theory of Reasoned Action (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi, Bisnis dan Pariwisata Universitas Hindu Indonesia) Dewa Ayu Komang Gangga Sandy Dewi; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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/r6jqyq57

Abstract

Investment interest is an individual's desire or interest to invest without any compulsion with the aim of obtaining future profits. The low investment interest among students needs to be considered because investment is one of the driving factors for a country's economic growth. This study aims to examine empirically the effect of attitudes and subjective norms on investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia. The populatiion in thiis study were students off the Accounting Studiy Program, Faculty of Economiics, Business and Tourism, Universitas Hindu Indonesia, Class of 2020 and 2021. The number of samples in this study were 183 respondents determined by stratified random sampling technique. Data collection was carried out using a questionnaire and tested using Partial Least Squares (PLS) analysis techniques. The results showed that attitudes and subjective norms had a significant positive effect on the investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia.
Penerapan Tata Kelola Keuangan Pada Koperasi Serba Usaha Werdhi Sedana Desa Baha Kecamatan Mengwi Ni Kadek Yeni Dwi Putri; I Wayan Sudiana; Kadek Dewi Padnyawati
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: 10.32795/6647qq32

Abstract

Family values are the cornerstone of the cooperative movement, which is a people's economic movement. The framework and procedures used to decide on a company's course and level of oversight are known as governance. The purpose of this thesis is to clarify or characterize the financial governance practices used by the Mengwi District's Baha Village Cooperative. This study employs qualitative research methodology, gathering data via observation, interviews, and documentation. The Werdhi Sedana Cooperative's management is the research's informant. The study's findings support the following conclusion: Werdhi Sedana Cooperative has done a good job of maximizing governance through the application of transparency, accountability, responsibility, independence, and justice by offering excellent service, growing cooperatives, assigning employees according to their roles, sharing information, and offering members training. There are challenges facing the Werdhi Sedana Cooperative from both inside and outside the organization that hinder the wellbeing of its members. By providing administrators and members with training, as well as by reaching out to members to better understand cooperatives, the Werdhi Sedana Cooperative should aim to optimize governance.
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 Suartini 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