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All Journal Krisna: Kumpulan Riset Akuntansi 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 Literasi Keuangan dan Kemudahan Pengguna Terhadap Keputusan Menggunakan QRIS dalam Pembayaran Retribusi di UPTD Pengujian Kendaraan Bermotor Kota Denpasar Putu Ayu Windarmayanthi; I Wayan Sudiana; Putu Nuniek Hutnaleontina
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: 10.32795/746yrv34

Abstract

The Motor Vehicle Testing Technical Implementation Unit (UPT PKB) of Denpasar City ensures vehicle safety through rigorous inspections. Governed by Denpasar City Regional Regulation Number 20 of 2011, the unit's financing comes from motor vehicle levies. To enhance service efficiency, the UPT PKB adopted QRIS for non-cash levy payments, increasing Regional Original Income (PAD) despite challenges in technological adaptation and social changes. This study investigates how financial literacy and ease of use influence the decision to use QRIS for paying levies at the UPTD Denpasar City Motor Vehicle Testing. The research involved 28,190 mandatory vehicle tests using QRIS, employing purposive sampling and multiple linear regression analysis. Findings reveal that financial literacy and user convenience positively and significantly impact the decision to use QRIS for levy payments at the UPTD Denpasar City Motor Vehicle Testing.
Pengaruh Literasi Keuangan, Ekspektasi Return, Dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia Ni Wayan Tirtayanti; I Wayan Sudiana; Ni Ketut Muliati
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: 10.32795/1k8h9941

Abstract

The foundation of all initiatives for economic expansion and recovery is investment. Among the universities with an investment gallery is UNHI. The information indicates that there are 333 clients of BEI UNHI Investment Gallery, most of whom are UNHI students. In comparison to the total number of UNHI students 3.034 this figure is quite smallThis study intends to investigate how risk, return expectations, and financial literacy are perceived by UNHI Faculty of Economics, Business, and Tourism students, and how these aspects affect their investing preferences. Students from the UNHI Faculty of Economics, Business, and Tourism's Accounting Study Program's sixth and eighth semesters made up the study's population. 181 samples were employed in this study due to the probability sampling method used in the sampling process. The analytical approach employed in this study is multiple regression analysis. The study's findings show that students at the UNHI Faculty of Business Economics are more interested in investing when they are financially literate, have higher return expectations, and perceive less risk.
Implementasi Corporate social responsibility Berbasis Kearifan Lokal: (Studi Pada LPD Desa Adat Kesiman Denpasar Timur) Ni Komang Dani Suryani; I Wayan Sudiana; I Putu Deddy Samtika Putra
Jurnal Widya Akuntansi dan Keuangan Vol 7 No 2 (2025): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/84kbxk66

Abstract

The aim of this research is to find out what implementation of corporate social responsibility is based on local wisdom in the LPD of Kesiman Traditional Village. This research uses qualitative methods. Data analysis was carried out by the process of systematically searching and compiling research findings from the results of interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the research results can be understood. The results of the research can be stated that the implementation of the corporate social responsibility funds of the LPD of Kesiman Traditional Village is always based on the concept of local Balinese wisdom, especially the Tri Hita Karana philosophy, namely Parhyangan, Pawongan, and Palemahan in accordance with the awig-awig and pararem of the Kesiman Traditional Village which have been established, including the Parhyangan concept which is realized in the form of giving punia funds every 6 months at the Kahyangan Tiga Temple of Kesiman Traditional Villages, Dang Kahyangan Temple, and other temples in the Kesiman Traditional Village environment include construction, repair and preservation of temples, especially Pengerebongan Temple. The Pawongan concept is realized by providing compensation programs for the people of the Kesiman Traditional Village who pass away, implementing mass Ngaben, Memukur and Metatah programs for the people of the Kesiman Traditional Village which are carried out routinely every 5 (five) years. The Palemahan concept is realized with a program of providing rubbish bins to every banjar in the Kesiman Traditional Village environment, support for ogoh-ogoh competition activities, Pengerebongan penjor, Baleganjur, and coaching for the Kesiman Traditional Village community
Pengaruh Persepsi, Motivasi, Pengetahuan Perpajakan Terhadap Pilihan Berkarir Sebagai Konsultan Pajak: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia) Suartini, Ni Made; I Wayan Sudiana; Kadek Dewi Padnyawati
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/z62s1m55

Abstract

Careers in taxation have great opportunities for accounting graduates, especially as tax consultants, because the profession is still very much needed. In choosing a tax consultant can be influenced by many factors such as perception, motivation and taxation knowledge. This study aims in this study to determine the effect of perception, motivation and knowledge of taxation on student interest in a career as a public accountant. The population in the study were students of the Accounting Department of Hindu University of Indonesia who had taken taxation courses with the sample used, namely 196 respondents. The research method used is quantitative. The data analysis technique used in this study is multiple linear regression, the coefficient of determination, the F test and the t test. Based on the results of the study, it can be seen that perception has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.316 and sig 0.001 is obtained. (2) motivation has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.314 and sig 0.000 is obtained. (3) taxation knowledge has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.242 and sig 0.000 is obtained. The magnitude of the influence of the independent variables on student interest in a career as a public accountant is 59.3%.  
MENGUNGKAP PERAN DESA ADAT DALAM PRAKTIK TATA KELOLA LPD DI BALI I Wayan Sudiana; Ni Made Wisni Arie Pramuki; Ni Wayan Alit Erlinawati; Kadek Dewi Pradnyawati; Putu Nuniek Hutnaleontina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.240-258

Abstract

Village Credit Institution (VCI) is a microfinance institution that is specifically in Bali Province and has a role to maintain the existence of traditional village institutions that are the last bastion of Balinese culture. The existence of VCI supported by the traditional village community (krama desa) has a very strategic function, namely to spur rural economic development, prevent farmers from the trap of ijon from middlemen, and at the same time maintain the local wisdom of the traditional village. The purpose of VCI is to help traditional villages carry out their cultural functions. VCI has been proven to be able to improve the economic, social, and cultural conditions of the community. In fact, not all VCIs are able to develop sustainably. One of the factors causing this problem is the lack of awareness to realize governance practices in preventing conflicts between administrators and village communities as VCI owners. Good governance practices must meet the principles of transparency, accountability, responsibility, independence, and fairness. Therefore, it is important to review the governance practices of custom-based VCIs. This research was conducted at LPD Kerobokan. Data analysis with a qualitative descriptive approach. The main findings of this study confirm that customary villages play a central role in the management of Village Credit Institutions (VCI). The study shows that the structure and decision-making process based on customary village deliberations provide strong legitimacy to VCI policies and practices. This not only increases transparency but also strengthens community trust in VCI. The importance of synergy between custom and governance in VCI management by strengthening the role of customary villages and integrating local values ??in governance.
Analisis Akuntabilitas Dan Transparansi Dalam Praktik Tata Kelola Keuangan Berlandaskan Tri Hita Karana Di Pura Desa Lan Puseh Desa Adat Denpasar Ni Komang Ayu Trisna; I Wayan Sudiana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/74qwxy11

Abstract

This study aims to analyze accountability and transparency in financial governance practices based on the Tri Hita Karana concept at Pura Desa lan Puseh Desa Adat Denpasar. The background of this research is driven by the importance of implementing good governance principles in managing funds of religious organizations, which are sourced from donations (punia), voluntary contributions, and other offerings. The research method used is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The informants consist of the traditional village head (Bendesa Adat), temple treasurer, priest (Pemangku), and temple administrators (Pengempon). Data analysis applies the Miles and Huberman model, and data validity is ensured through method triangulation. The results indicate that accountability practices have been implemented quite well, as reflected in regular financial recording, the use of transaction evidence, and the preparation of financial reports after activities. However, the recording system is still simple and not yet standardized. Meanwhile, transparency has not been optimal, as financial information is only shared in internal meetings and not publicly accessible to the wider community. From the Tri Hita Karana perspective, financial management reflects harmony in parahyangan, pawongan, and palemahan. However, improving transparency is necessary to strengthen public trust and achieve better financial governance.
Pengaruh Penengendalian Internal, Budaya Organisasi Dan Kompetensi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring Ni Kadek Desi Dwipayani; I Wayan Sudiana; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2gyc6p20

Abstract

This study aims to analyze the influence of internal control, organizational culture, and competence on the financial performance of Village Credit Institutions (LPD) throughout Tampaksiring District. This type of research is quantitative using a survey method by distributing questionnaires to 177 respondents who are LPD administrators and employees. Data were analyzed using multiple linear regression analysis techniques. The test results show that organizational culture and competence have a positive and significant effect on financial performance, while internal control does not have a significant effect. These results indicate that improving a strong organizational culture and good individual competence play an important role in supporting LPD financial performance. Conversely, the implementation of suboptimal internal control causes ineffectiveness in improving financial performance. Therefore, the main focus in the development of LPD in the future needs to be directed at improving HR competence and strengthening organizational culture that supports integrity, transparency, and collaboration. 
Pengaruh Tingkat Pemahaman Sertifikasi Chartered Accountant (CA), Motivasi Karir dan Prestasi Akademik Terhadap Minat Mahasiswa Untuk Mengambil Sertifikasi Profesional CA Pada Mahasiswa Program Studi Akuntansi Uviversitas Hindu Indonesia Gusti Ayu Bintang Apriliani; I Wayan Sudiana; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zv4w2k79

Abstract

For accounting graduates hoping to work in the sector, particularly as professional accountants, the Chartered Accountant (CA) credential is crucial. The participants in this study were students from the Accounting Study Program at the Faculty of Economics, Business, and Tourism, and there were a total of 222 responses. This research used a numbers-based approach. The data analysis included methods like multiple linear regression, determining coefficients, F-tests, and t-tests. The results show that students’ desire to earn a professional certification as chartered accountants is positively and strongly influenced by how much they know about CAs. Additionally, students' interest in getting the CA certificate is also greatly affected by their career ambitions. Their motivation to pursue CA certification is notably influenced by how well they perform in their studies.
Analisis Penerapan Tax Review Pada Perlakuan Perpajakan Perusahaan: (Studi Kasus di PT. XYZ) Ni Luh Gede Ayu Sujaniari; I Wayan Sudiana; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/t0300s50

Abstract

A tax review involves examining a company's entire tax obligations and the execution of fulfilling those obligations, including calculation, payment, settlement, and reporting, in order to evaluate tax compliance. This study was carried out at PT. XYZ, a baby shop retail company located on Jl. Kebo Iwa, Denpasar. The aim of this research is to determine whether PT. XYZ’s 2023 income tax period, including its calculation, withholding, and payment, complies with applicable tax laws and regulations. This study employs a qualitative approach with a descriptive method. The descriptive method is used to present data as it actually occurs without inserting personal opinions or generalized conclusions, with the goal of providing a clear data analysis. Data were collected through observation, interviews, and documentation techniques. The findings reveal that PT. XYZ has submitted its tax returns (SPT) on time regarding its tax deposit and reporting obligations. However, the accuracy of tax calculations still requires improvement, which should be accompanied by enhanced understanding of tax review procedures to ensure proper fulfillment of tax obligations.
Penerapan Sistem Pengendalian Internal Tentang Persediaan Barang Dagang Pada PT Pinus Merah Abadi Ni Made Yuni Ari Susanti; I Wayan Sudiana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/a0rt7w75

Abstract

Through this research, we aim to delve into how internal control system for merchandise inventory is applied at PT Pinus Merah Abadi. Using a qualitative approach, data for the research were gathered via comprehensive interviews conducted with three primary sources who are directly engaged in inventory management. Analysis revealed that, by and large, the internal control mechanisms are functioning properly, supported by a sound control environment, skilled personnel, and well-defined standard operating procedures (SOPs). Nevertheless, the study also highlights certain weaknesses, particularly the absence of proper segregation of duties in inventory-related tasks, which may open the door to potential fraud. Additionally, issues related to handling damaged goods and recording errors (human error) still occur and can hinder the system's effectiveness. Communication regarding damaged goods is also not yet optimal. Nevertheless, the company has demonstrated a strong ability to assess risks and implement control activities that align with its established procedures.
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 Bintang Apriliani 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 Made Endra Lesmana Putra I Putu Artha Yoga Widyamukti I Putu Deddy Samtika Putra I Putu Fery Karyada I Putu Nuratama I Wayan Budi Satriya Ida Bagus Putu Narayana Kadek Dewi Padnyawati Kadek Dewi Pradnyawati Kadek Widyawati Luh Ade Dwi Wahyuni Luh Putu Gita Sukmayanthi Ni Gusti Ayu Agung Aistawani Ni Kadek Desi Dwipayani Ni Kadek Devia Julyanti Ni Kadek Kristina Devi Ni Kadek Pradnyanita Utami Ni Kadek Suardiani Ni Kadek Yeni Dwi Putri Ni Kadek Yuni Andayani Ni Ketut Muliati Ni Komang Ayu Trisna Ni Komang Dani Suryani Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Ayu Sujaniari Ni Luh Putu Wulantari Ni Made Ayu Kurnia Sari Ni Made Ayu Monika Dewi Ni Made Julia Ni Made Suartini Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Made Yuni Ari Susanti Ni Putu Ayu Diah Erikka 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