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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 Whistleblowing System, Proteksi Awig-Awig dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan (Fraud) I Putu Edi Saputra; Ni Wayan Yuniasih; I Putu Deddy Samtika Putra
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.v4i2.4027

Abstract

The aim of this study was to assess the impact of the whistleblowing system, awig-awig protection, and good corporate governance on the likelihood of fraud in LPDs across the Kerambitan Area. The study was conducted among 27 LPDs and 136 LPD employees in the Kerambitan District, using a saturated sample method for participant selection and a questionnaire for data collection. Multiple linear regression analysis was performed on the data collected. The findings indicate that (1) the whistleblowing system has a significant and negative impact on fraud tendencies, (2) awig-awig protection does not have a significant impact on fraud tendencies, and (3) the implementation of good corporate governance has a significant and negative impact on fraud tendencies
Pengaruh Metode Perkuliahan Daring Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi Dengan Kecerdasan Emosional Sebagai Variabel Pemoderasi Selama Pandemi Covid-19 Ni Made Fanny Sukma Rahayu; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

During the Covid-19 pandemic, the pattern of people's lives changed. One aspect that has been affected by COVID-19 is education. In the world of conventional education, the teaching and learning process is usually carried out face to face, but due to the pandemic, the entire learning process is carried out online. In the current observations, the author wants to reveal the effect of online lecture methods and interest in learning on the level of understanding of accounting with emotional intelligence as a moderating variable during the Covid-19 pandemic. This study made all accounting students at the Hindu University of Indonesia, totaling 700 students, as the study population, in which the total sample was 88 people who were analyzed using the (MRA) technique. The results of this study indicate that the level of understanding of accounting can be higher if the lecture method is online, the interest in learning is increased. Emotional intelligence is not able to strengthen the effect of online lecture methods on the level of understanding of accounting.
Pengaruh Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Koperasi Simpan Pinjam Di Kecamatan Denpasar Selatan Ni Kadek Dwi Juliani; I Putu Deddy Samtika Putra
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.v4i4.3889

Abstract

The purpose of this study was to determine the effect of the effectiveness of the internal control system, suitability of compensation and integrity on the tendency of fraud (fraud). The population in this study were 49 KSP and a sample of 22 KSP with a total of 88 respondents. The power analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that 1) the effectiveness of the internal control system has a negative and significant effect on fraud tendencies. 2) suitability of compensation has a negative and significant effect on the tendency of fraud (fraud). 3) integrity has a negative and significant effect on fraud tendencies.
Pengaruh Gaya Kepemimpinan, Efektivitas Sistem Pengendalian Internal dan Budaya Tri Hita Karana Terhadap Kecurangan (Fraud) Akuntansi Ni Putu Tarimas Yulia Putri; I Putu Deddy Samtika Putra
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.v4i4.4457

Abstract

Indonesia is a country that is still developing, where fraud is growing very fast. Fraud is an act that is carried out intentionally to gain unfair or unlawful advantages by using deception with the aim of obtaining unfair or unlawful profits (IAPI, 2012). This study aims to determine the effect of Leadership Style, Internal Control System Effectiveness and Tri Hita Karana Culture on Accounting Fraud (Case Study in LPD in Ubud District). The population in this study were all LPD employees in Ubud District, totaling 32 LPD, consisting of 378 employees. Samples in this study were 91 employees who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that leadership style has a negative and significant effect on accounting fraud. The effectiveness of the internal control system has a negative and significant effect on accounting fraud. Tri hita karana culture has a negative and significant effect on accounting fraud.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Dan Modal Usaha Terhadap Keberlanjutan Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kabupaten Karangasem Ni Nyoman Ari Wahyuni; I Putu Deddy Samtika Putra; Ni Putu Yeni Yuliantari
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: 10.32795/45gaw274

Abstract

The l sustainability of MSMEl s is ve l ry important for improving the l e l conomy of a re l gion, so it is important for MSMEl busine l ss actors to be l able l to unde l rstand the l factors that can support the l sustainability of MSMEl s, one l of which is financial lite l racy, financial inclusion and the l influe l nce l of busine l ss capital. This re l se l arch has a proble l m formulation of how financial lite l racy, financial inclusion and busine l ss capital influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l aim of this re l se l arch is to de l te l rmine l the l influe l nce l of financial lite l racy, financial inclusion and busine l ss capital on the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l population in this study was 50,717 MSMEl s in Karangase l m from 2021 - 2023 with a sample l size l of 100 re l sponde l nts. The l data colle l ction me l thod in this re l se l arch is a que l stionnaire l te l chnique l . The l data analysis te l chnique l s use l d in this re l se l arch are l multiple l line l ar re l gre l ssion analysis, coe l fficie l nt of de l te l rmination te l st, and t te l st. The l re l sults obtaine l d in this re l se l arch are l 1) financial lite l racy has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l first hypothe l sis (H1) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt is 0.395 and the l t-calculate l d value l is 4.905, with a significance l le l ve l l of 0.000. 2) financial inclusion has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l se l cond hypothe l sis (H2) is acce l pte l d conside l ring the l parame l te l r coe l fficie l nt value l is 0.354 and shows a t-calculate l d value l of 2.662 with a significance l le l ve l l of 0.000. 3) busine l ss capital has a positive l and significant e l ffe l ct on the l sustainability of MSMEl s, so that the l third hypothe l sis (H3) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt value l is 0.100 and shows a t-count value l of 1.993 with a significance l le l ve l l of 0.049. The l sugge l stion in this re l se l arch is that MSMEl playe l rs can use l the l Si Apik application as a digital financial re l cording application which can make l it e l asie l r for MSMEl s to re l cord financial transactions and furthe l r re l se l arch can add othe l r variable l s that can influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy.
Pengaruh Literasi Keuangan, Pelatihan Pasar Modal Terhadap Keputusan Investasi Di Pasar Modal Dengan Technology Informasi Sebagai Pemoderasi Di Galeri Investasi BEI UNHI Ni Putu Dessy Wiadnyani; Ni Wayan Yuniasih; I Putu Deddy Samtika Putra
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: 10.32795/27f6m424

Abstract

The capital market provides a platform for companies to raise funds from investors through financial instruments such as shares and bonds. This research examines the influence of financial literacy and capital market training on investment decisions, with information technology as a moderating variable. Financial literacy is crucial for understanding investment risks and opportunities, while capital market training enhances knowledge and skills. Information technology facilitates access to information but can also present challenges in decision-making. The study was conducted at the IDX Investment Gallery of UNHI, focusing on how technology moderates the relationship between financial literacy and capital market training on investment decisions. The data was collected through questionnaires from 90 active members of KSPM UNHI, using the PLS test for analysis. Results show that financial literacy has a significant positive effect on investment decisions, while capital market knowledge has a positive but insignificant impact. Information technology does not significantly moderate the relationship between financial literacy and investment decisions but negatively affects the impact of capital market knowledge. These findings highlight the importance of effective interaction between financial literacy, capital market knowledge, and information technology in making informed investment decisions.
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
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