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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 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%.  
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