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All Journal Buletin Studi Ekonomi Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan
I Putu Deddy Samtika Putra
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 Etika Kepemimpinan, Fungsi Badan Pengawas dan Pengalam Kerja Terhadap Kualitas laporan Keuangan Ni Putu Lilik Karmila Dewi; I Putu Deddy Samtika Putra
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.v3i2.2376

Abstract

The researcher conducted an observation to see the influence between the ethics of the leader, the function of the internal supervisory body, and work experience on the quality of financial reports in LPD, Mengwi District, Badung Regency. LPD employees who act as presenters of financial statements from 38 LPDs that have met the criteria are used as the population in this study. The results of this study indicate that the quality of financial reports at the LPD of Mengwi Badung Regency can be influenced by three independent variables. This research can later be used as a reference and contribution of ideas in the process of drafting policy regulations related to financial reports at the LPD of Mengwi Badung Regency.
Pengaruh Social Responsibility, Corporate Governance dan Tri Hita Karana Terhadap Kinerja Keuangan Ni Wayan Supartini; 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.v3i3.2459

Abstract

The purpose of this study was to determine the effect of the application of corporate social responsibility, good corporate governance and tri hita karana on the financial performance of LPD in Ubud Regency, Gianyar Distric. This research was conducted in all LPD in Ubud regency. The number of samples used is 32 LPD, with porpusive random sampling. Data collection is done through questionnaires. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that corporate social responsibility have a positive effect on the financial performance of LPD in Ubud regency, good corporate governance have a positive effect on the financial performance of LPD in Ubud regency and the tri hita karana have a positive effect on the financial performance of LPD in Ubud regency.
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 EFEKTIVITAS SIA, LINGKUNGAN KERJA FISIK DAN INSENTIF TERHADAP KINERJA INDIVIDU PENGGUNA SIA PADA LPD DI KECAMATAN ABIANSEMAL I Gusti Ayu Wilan Dewi; I Putu Deddy Samtika Putra
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.v3i2.2809

Abstract

The achievement of an organization or association can be seen from the exhibition of every person. The organization or association anticipates that employees should have the option to finish their jobs well and produce data in an ideal and exact way. The motivation behind this review is to discover the impact of the viability of bookkeeping data frameworks, actual workplaces and impetuses on the singular presentation of clients of bookkeeping data frameworks at town credit foundations in Abiansemal subdistrict. The example in this review was 34 LPD in Abiansemal District with a sum of 102 respondents. The inspecting technique in this review utilized purposive examining. The information investigation procedures utilized are legitimacy test, unwavering quality test, old style suspicion test, numerous straight relapse examination, assurance coefficient (R2), F test and t test. The aftereffects of this review showed that the adequacy of bookkeeping data frameworks affects the singular presentation of clients of bookkeeping data frameworks, the actual workplace influences the singular exhibition of clients of bookkeeping data frameworks and motivating forces have no impact on the singular presentation of clients of bookkeeping data frameworks.
Pengaruh Financial Knowledge, Perceived Ease of Use Serta Peran E-Commerce Terhadap Minat UMKM dalam Menggunakan Aplikasi Digital Payment Ni Kadek Mila Damayanti; 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.v3i3.2916

Abstract

The purpose of this research is to determine the effect of financial knowledge, perceived ease of use, and e-commerce on the interest of SMEs in using digital payments.This research was conducted in Kerambitan District, Tabanan Regency on 1,847 MSME actors and by using the Slovin Formula, a sample of 329 MSME actors was obtained using purposive sampling technique. Primary data collection was carried out by interviewing at the pre-survey stage and also questionnaires. The results of the respondents' answers were then continued with validity and reliability tests. Before performing the multiple linear regression test, the classical assumption test was first tested with SPSS software.The results of the study partially prove that financial knowledge has a positive and significant effect on interest in using digital payments, perceived ease of use has a positive and significant effect on interest in using digital payments, and e-commerce has a positive and significant effect on MSME interest in using digital payments. Suggestions given to MSME actors include attending training on financial knowledge, seeking references from other MSME actors who have used digital payments, and registering their business on existing e-commerce
Pengaruh Sistem Pengendalian Internal, Keadilan Organisasi Dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) Ni Made Julia; I Wayan Sudiana; I Putu Deddy Samtika Putra
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.v3i4.3454

Abstract

The aims of this study to analyze: (1) The Effect of Internal Control System on Fraud Tendency. (2) The Effect of Organizational Justice on Fraud Tendency. (3) The Influence of Individual Morality on the Fraud Tendency. The theory used in this research is from Fraud Triangel Theory. The population in this study were all active employees at BPR in Sukawati District. After selecting the sample using the Slovin formula, a sample of 84 respondents was obtained. The method of analysis of this study using multiple linear regression. The classical assumption test produces a regression model that does not occur multicollinearity and does not occur heteroscedasticity. The results of this study indicate that: (1) Internal Control System has a negative and significant effect on the tendency to fraud, (2) organizational justice has a significant effect on the tendency to fraud, (3) individual morality has a negative and significant effect on the tendency to fraud.
Kecerdasan Emosional, Motivasi, Internal Locus of Control dan Niat Menjadi Akuntan Publik I Wayan Agus Irmawan; I Putu Deddy Samtika Putra
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.v4i1.3585

Abstract

Public accountants are one of the professions in the accounting field, whether it is working in a public accounting firm or opening their own public accounting firm. Intention to become a public accountant can be influenced by many factors, including emotional intelligence, motivation, and locus of control. The purpose of this study was to determine the effect of emotional intelligence, motivation, and locus of control on students' intentions to become public accountants. This research was conducted at the Hindu University of Indonesia on 194 students of the Accounting Study Program, Faculty of Economics, Business, and Tourism class of 2019 and by using the Slovin Formula, a sample size of 66 people was determined using a simple random sampling technique. Data was collected by conducting interviews and questionnaires using a five-choice Likert Scale. The data analysis technique was carried out by multiple linear regression analysis. The results of the analysis prove that the regression model has met the requirements of the model's feasibility, the results of the determination test show the magnitude of the influence of emotional intelligence, motivation, and locus of control on the intention to become a public accountant by 84.2 percent. The results of multiple linear regression analysis prove that emotional intelligence, motivation, and locus of control have a positive and significant effect on the intention to become a public accountant.
Pengaruh Efektivitas Pengendalian Internal, Profesionalisme Badan Pengawas Dan Moralitas Manajemen Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan Ni Made Ari Suryani; I Putu Deddy Samtika Putra
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.v4i1.3588

Abstract

In order to limit the risk of fraud in village credit institutions, this document is structured in such a way that the elements that cause fraud, such as the effectiveness of internal control, the professionalism of the supervisory body, and the morality of management, may be determined afterwards. The research population consisted of 10 operational LPDs with 162 employees. The sample size is 89, with purposive sampling as the method of selection and regression analysis as the method of testing. The findings of this study show that internal control efficacy, supervisory body professionalism, and competent management can all help to lower the level of fraud in an institution. This study can be used as an example for firms that want to avoid high levels of accounting fraud in their own operations.
Pengaruh Pemahaman Akuntansi, Motivasi Kerja Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Koperasi Ni Made Nia Maharani; I Putu Deddy Samtika Putra; I Wayan Budi Satrya
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.v4i2.3873

Abstract

Cooperatives play an important role in society where their job is to become capital institutions for people who need funding. This observation was carried out to analyze the relationship between understanding of accounting, work motivation, and understanding of the internal control system in improving the quality of financial reporting in cooperatives in Tabanan Regency. in this study used multiple regression analysis techniques to process the data. the results in the observation show that an increased understanding of accounting will have an impact on improving the quality of a financial report. motivation and an internal control system that is carried out optimally can also improve the quality of a financial report issued by a cooperative.
Co-Authors Ade Ayu Anggreni Putri Dewa Ayu Sri Ganitri I Gede Agus Junyantara I Gusti Agung Ayu Manik Sanjani I Gusti Agung Oka Kristina Dewi I Gusti Ayu Wilan Dewi I Komang Angga Saputra I Putu Edi Saputra I Putu Edi Saputra I Wayan Agus Irmawan I Wayan Budi Satrya I Wayan Sudiana Kadek Dewi Padnyawati Luh Budiartini Made Dian Agustina Ni Kadek Ayu Candradewi Ni Kadek Dwi Juliani Ni Kadek Mila Damayanti Ni Kadek Pradnyanita Utami Ni Kadek Sukma Intan Cahyani Ni Ketut Muliati Ni Komang Dani Suryani Ni Komang Sumadi Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Adisti Abiyoga Wulandari Ni Luh Wulan Artini Ni Made Ari Suryani Ni Made Fanny Sukma Rahayu Ni Made Julia Ni Made Nia Maharani Ni Made Tari Wahyuni Ni Nyoman Ari Wahyuni Ni Putu Dessy Wiadnyani Ni Putu Lilik Karmila Dewi Ni Putu Tarimas Yulia Putri Ni Putu Yeni Yuliantari Ni Wayan Cahyani Ni Wayan Dila Indayani Ni Wayan Novita Kurnia Sari Ni Wayan Supartini NI WAYAN YUNIASIH Sang Ayu Putu Arie Indraswarawati