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Determinan Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Pada Pemerintahan Desa Se-Kecamatan Ubud Ni Kadek Suardiani; I Wayan Sudiana; Ni Ketut Muliati
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/wk05tx23

Abstract

Based on the issues being studied, this research uses a quantitative approach. The sample taken consists of the Village Head, Village Secretary, Financial Officer, General Officer, Planning Officer, and Village Consultative Body (BPD), resulting in a total sample of 42 respondents. The conclusions of this study can be summarized as follows: 1) The implementation of the village financial system has a positive and significant impact on the accountability of village funds (Case study on villages in Ubud District, Bali). 2) Internal controls have a positive and significant effect on the accountability of village funds (Case study on villages in Ubud District, Bali). 3) The Adjusted R-Square value of 0.631 indicates that 63.1% of the independent variable is explained by the dependent variable, while the remaining 36.9% is explained by other variables or factors.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Aktif Program Studi S1 Akuntansi Universitas Hindu Indonesia Ni Putu Ayu Diah Erikka; I Wayan Sudiana; Ni Wayan Yuniasih
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/cmkk6b59

Abstract

This study focuses on the relationship between intellectual, emotional, and spiritual intelligence and the level of accounting understanding among active accounting undergraduate students at Universitas Hindu Indonesia. It emphasizes how these aspects of intelligence shape students’ ability to comprehend accounting topics, along with providing empirical proof of these relationships. A student’s level of accounting understanding indicates how well accounting knowledge is comprehended, including theoretical ideas as well as real-world practice. The research uses a quantitative approach based on a sample of 228 respondents. Data processing involves testing for validity and reliability, followed by classical assumption analysis and multiple linear regression, including the determination of the coefficient of determination and the execution of both the F-test and t-test. Accounting understanding shows considerable improvement when supported by intellectual, emotional, and spiritual intelligence, both when assessed separately and as a whole. Accounting understanding is explained by three independent variables, contributing 51.6% of its variation, while other variables outside the research framework account for the remainder. Students are encouraged to increase learning effectiveness through active academic involvement, organizational engagement, and the development of emotional and spiritual dimensions.
Strategi Keberlanjutan di LPD Desa Adat Tulikup Kelod Ni Made Ayu Kurnia Sari; I Wayan Sudiana; I Putu Fery Karyada
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cjc9q611

Abstract

This study aims to analyze the sustainability strategies implemented by LPD Desa Adat Tulikup Kelod in addressing an acute liquidity crisis and fraud. The institution was on the brink of bankruptcy with a cash ratio of 0.22% and financial irregularities reaching IDR 15.6 billion. A descriptive qualitative method was employed, using in-depth interviews with the the traditional leader of the village (Bendesa Adat), the Chairperson of the PAS Team, and the Acting Chairperson of the LPD. Data were analyzed using the Miles and Huberman model with source triangulation. The results reveal that the sustainability strategy was an autonomous intervention by the Traditional Village through the formation of the PAS Team (Recovery, Audit, and Solution). Utilizing the “Focus on Solution” paradigm and “Strategy × Execution = Result” model, the team executed comprehensive restructuring. Short-term strategies focused on immediate recovery through investigative audits and aggressive debt collection, while long-term strategies emphasized governance transformation and risk mitigation. The study concludes that institutional sustainability is rooted in social legitimacy restoration and the integration of managerial, financial, and socio-cultural aspects. This intervention successfully restored the LPD's resilience, achieving a real profit of IDR 1.4 billion by 2022.
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)
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.
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