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All Journal VIDYA WERTTA : Media Komunikasi Universitas Hindu Indonesia Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Putu Nuratama
Universitas Hindu Indonesia
Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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PEMBERDAYAAN PRAJURU LEMBAGA KEUANGAN MIKRO ADAT MELALUI PENERAPAN TEKNOLOGI INFORMASI DI DESA KESIUT KECAMATAN KERAMBITAN KABUPATEN TABANAN Putu Krisna Adwitya Sanjaya; I Nyoman Suta Widnyana; I Putu Nuratama
JURNAL SEWAKA BHAKTI Vol 3 No 2 (2019): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1001.771 KB) | DOI: 10.32795/jsb.v3i1.517

Abstract

Indonesia is preparing itself in the era of the industrial revolution 4.0. For this reason, businesses are expected to be able to maximize the use of information technology to the fullest, one of which is by preparing financial statements. But now there are not many microfinance institutions that use information technology to carry out the recording of their financial statements. This also happened in Kesiut village, located in Kerambitan sub-district, Tabanan Regency. The Indigenous Community microfinance institution still records finances manually and some even inconsistencies in carrying out the registration process. Of course this if not followed up immediately will pose a risk of future losses. The obstacle faced is the lack of professional quality human resources. Problem solving solutions are implemented by conducting socialization, training and assistance in preparing financial statements. The implementation method is carried out in several stages, beginning with providing an understanding of the importance of the use of information technology, followed by giving an overview of the general picture of how the industrial revolution occurred which could lead to diseruption. The next step is to carry out training in preparing financial statements based on information technology software. The final stage is assisted to help solve the problems faced in relation to the preparation of financial statements. Through the community partnership program which is manifested through the stages of outreach, training and mentoring, the Indigenous community microfinance institution in running its business is able to independently prepare financial reports and conduct evaluations of its business activities. By carrying out this activity it is also hoped that in the long run the Indigenous community microfinance institutions in the Kesiut village will further develop and of course with the development of indigenous community microfinance institutions, the economy in the area will also be stretched so that there will be an acceleration of the welfare of the village community.
KEBIJAKAN HUMANIS PEMERINTAH DESA DALUNG TERHADAP MASYARAKAT LANJUT USIA I Gede Jaya Kumara; I Putu Nuratama
VIDYA WERTTA : Media Komunikasi Universitas Hindu Indonesia Vol 3 No 2 (2020): Vidya Wertta, Media Komunikasi Universitas Hindu Indonesia
Publisher : FAKULTAS ILMU AGAMA DAN KEBUDAYAAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/vw.v3i2.1059

Abstract

Sebagai daerah pariwisata, Kecamatan Kuta Utara, terdapat masyarakat yang tergolong masyarakat rentan serta perlu adanya perhatian khusus, yakni masyarakat lanjut usia. Masyarakat lanjut usia di usia mereka bukannya tidak dapat melakukan apa-apa, justru mereka dapat diberdayakan untuk meningkatkan kualitas hidup mereka. Maka pemberdayaan masyarakat lanjut usia salah satunya dengan menggunakan dana yang bersumber dari APBDes perlu untuk diketahui dan dikaji dengan penelitian. Khususnya di Desa Dalung perlu untuk dikaji penggunaan APBDes sebagai bagian kebijakan pemerintah yang berdasarkan atas nilai-nilai kemanusiaan kepada masyarakat lanjut usia. Maka relevan untuk diangkat judul penelitian yang dilakukan yakni “Kebijakan Humanis Pemerintah Desa Dalung Terhadap Masyarakat Lanjut Usia”. Pendekatan dilakukan dengan kajian humanisme, termasuk jenis penelitian kualitiatif, kemudian disajikan dengan narasi deskriptif. Simpulan penelitian menunjukan kebijakan humanis pemerintah ditunjukkan dengan adanya produk hukum yang pro terhadap masyarakat lanjut usia termasuk dengan pemberian anggaran khusus bagi masyarakat lanjut usia.
PENGARUH TEKANAN FINANSIAL, ASIMETRI INFORMASI DAN KEPUASAN KERJA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT (BPR) DI KOTA DENPASAR Ni Made Kusumayanti; I Putu Nuratama; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.780

Abstract

Thei purpose ofi thisi study is to obtain empirical evidence about thei influence ofi financial pressures, informationi asymmetry andi job satisfactioni on thei tendencyi ofi accountingi fraud on thei Rural Credit Banki in Denpasarli City. Thei sample in thisi study was 20 rural banks in Denpasarli with 93 respondenits. Thei method ofi determiningi thei sample usingi purposivei sampling, datal collected by distributingi questionnaires. Datal were analyzed with Descriptivei Statistical Analysis, Validity Test, Reliability Test, Classic Assumptioni Test, F Test, t Test andi Multiple Lineari Regression Analysis. From thei results ofi thisi study, it can be seen that thei financial pressure variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.002 <0.05 is obtained, so thei higheri thei financial pressure, thei tendencyi ofi accountingi fraud is increasing. Thei informationi asymmetry variable has a positivei influence on thei tendencyi ofi accountingi fraud where a significancei value ofi 0.023 <0.05 is obtained so thei higheri thei informationi asymmetry, thei tendencyi ofi accountingi fraud is increasing. Thei variable job satisfactioni has a negativei influence on thei tendencyi ofi accountingi fraud where thei significancei value obtained is 0.818> 0.05 so thei higheri thei job satisfaction, thei tendencyi ofi accountingi fraud decreases.
PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, NATURE OF INDUSTRY DAN RATIONALIZATION TERHADAP FINANCIAL STATEMENT FRAUD DALAM SUDUT PANDANG FRAUD TRIANGLE PADA PERUSAHAAN SEKTOR REAL ESTATE AND PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 Anom Ayu Megawati Lestari; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.782

Abstract

Financial Statement Fraud is the negligence or deliberate misrepresentation in financial reporting in order to commit fraud to users of financial statements. Where researchers want to know the effect of financial stability, external pressure, nature of industry and rationalization on financial statement fraud in the perspective of the fraud triangle. This research was conducted at Real Estate and Property Sector companies listed on the Indonesia Stock Exchange in 2014- 2017. The sample used was a number of 31 companies during 4 years of research, with a purposive sampling method. The analysis technique used is multiple regression test. Based on the results of the multiple regression test analysis, it was found that the variables of financial stability and external pressure had no effect on financial statement fraud. While the variable nature of industry and rationalization have a negative and significant effect on financial statement fraud.
PENERAPAN TAX REVIEW ATAS PAJAK PENGHASILAN BADAN SEBAGAI DASAR EVALUASI KEWAJIBAN PERPAJAKAN SALAH SATU YAYASAN PENDIDIKAN DI DENPASAR TAHUN 2018 Ni Kadek Yuni Andayani; I Wayan Sudiana; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.789

Abstract

Tax review is a review of the activities of the entire tax obligations in an corporate and the implementation of fulfilling these tax obligations starting from the method of calculation, deduction, deposit, payment and reporting to assess tax compliance that has been done. The purpose of this study is to review the fulfillment of tax obligations in 2018, one of the foundations in Denpasar has been fulfilled and in accordance with applicable tax regulations. This research was conducted at a foundation engaged in the field of education in Denpasar. Data collection is done by means of observation at the Foundation. This research was conducted quantitatively with descriptive analysis method, namely through the collection of Annual tax report and Financial Statements in 2018. The results showed that the Foundation had not fully deducted the Article 21 Income Tax object and there were differences in change in net fiscal assets between the Foundation s calculations and taxation.
PENGARUH LOCUS OF CONTROL, SIFAT MACHIAVELLIAN, SKEPTISME PROFESIONAL DAN TURNOVER INTENTION TERHADAP PERILAKU DISFUNGSIONAL AUDITOR STUDI EMPIRIS INSPEKTORAT TABANAN Niski Aprilia; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.994

Abstract

Dysfunctional audit behavior is thel auditorls deviant behavior from thel auditl standard. Allegations directed at thel auditorl proffession have an influence on unethical decision making, leading to dysfunctional behavior. This dysfunctional behavior can be caused by various factors, from thl characteristics of the auditors themselves and thel pressure in carrying out thl work. This study aims to determine the effect of locus of control, machiavellian nature, professional skepticism and turnover intention to dysfunctional audit behavior. The population in this studi were all internal auditor at Tabanan Regency Inspectorate and the sampling method was using saturated or census sample method. The sample used in this study was 36 internal auditors. Data analysis method used in this research is multiple linear regression. Based on the results of the study it can be seen that locus of control and professional skepticism have a negative effect on thel dysfunctional audit behavior, while the machiavellian nature and turnover intention have a positive effect on the dysfunstional audit behavior.
PENGARUH KOMPETENSI DAN OBJEKTIVITAS TERHADAP KUALITAS ADIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL PEMODERASI DI BPK RI PERWAKILAN PROVINSI BALI I Made Suryana Wibawa; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1492

Abstract

The quality of the examination results is a report on the results of the examination that contains the existence weaknesses in internal control, fraud, deviations from regulatory requirements legislation, and non-compliance must be accompanied by a response from the leadership or the official responsible for the entity being examined regarding findings and recommendations and planned corrective actions. This research aims to examine the effect of competence and objectivity on audit quality with professional ethics as a moderating variable. Where the sampling technique uses techniques purposive sampling with the criteria of auditors who have worked for 1 year as well have a minimum education level of bachelor (S1). The results of the study showed that audit competence and audit objectivity affect audit quality. And professional ethics can moderate competence and objectivity to audit quality. So two hypotheses are accepted and two hypotheses are not accepted.
PENGARUH GENDER, KOMPETENSI PROFESIONAL, PENGALAMAN AUDITOR TEHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK PROVINSI BALI Ni Wayan Ayu Nola Widiyanti; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1527

Abstract

This study aims to analyze the influence of gender, professional competence, and auditor experience on audit judgment at the Public Accounting Firm (KAP) in Bali Province. This study uses primary data obtained by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The number of samples in this study were 63 auditors who work at the Public Accounting Firm (KAP) in Bali Province. The sample in this study was determined by purposive sampling method. The data analysis technique in this study used multiple linear regression analysis. In addition, all variables have been tested using the classical assumption test. The results showed that gender has no influence on audit judgment. Which means that there is no difference between female and male auditors in producing judgment. Professional competence has a positive and significant effect on audit judgment. Which means that the more competent an auditor is, the better the resulting audit judgment will be. Auditor experience has a positive and significant effect on audit judgment. Which means that an experienced auditor can produce a more precise audit judgment.
PENGARUH EFEKTIVIFITAS PENERAPAN, KESESUAIAN TUGA DAN KEPERCAYAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KECAMATAN PENEBEL Gusti Ayu Putu Agung Desyani; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1531

Abstract

This study aims to determine the effect of the effectiveness of the application of accounting information systems, the suitability of accounting information system tasks and the belief in accounting information systems on employee performance at the Village Credit Institutions (LPD) digital system users in Penebel District. This research was conducted at LPDs throughout Penebel District with a population of 28 LPDs with a sample size of 139 respondents. The sampling technique used in the study was purposive sampling. The data analysis method used is multiple linear regression analysis. The results showed that the effectiveness of the accounting information system application had no significant effect on employee performance, the task suitability of the accounting information system had no significant effect on employee performance, and the belief in the accounting information system had a positive and significant effect on employee performance.
PENGARUH TINGKAT PENDIDIKAN, KEAHLIAN PROFESI, DAN PENGALAMAN KERJA TERHADAP KINERJA PENGAWAS LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN GIANYAR Dewa Ayu Sri Wedanti; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1578

Abstract

The success of the LPD cannot be separated from the community's commitment to developing and advancing the LPD. The role of the LPD is very important in improving the community's economy. LPD administrators or managers must increase their productivity in order to be able to compete with other financial institutions. Factors that have an influence on the Performance of Village Credit Institutions (LPD) Supervisors are education level, professional expertise, and work experience. This study aims to determine the effect of education level, professional expertise, and work experience on the performance of Village Credit Institution (LPD) supervisors in Gianyar District. The population in this study were all LPDs in Gianyar Subdistrict, with a total of 40 LPDs scattered in each village. The technique of determining the sample in this study using purposive sampling, as many as 30 LPDs that meet the criteria in this study with a total sample of 97 respondents. Furthermore, the data were analyzed using Multiple Linear Regression Analysis Method. The results of this study are the level of education has a positive and significant effect on supervisor performance, professional expertise does not have a significant effect on supervisor performance, work experience has a positive and significant effect on supervisor performance in LPD Gianyar District. There are suggestions that can be given to LPD Gianyar District, namely to improve the performance of supervisors by increasing the education level of employees, increasing professional skills and improving the work experience of employees. As well as adjusting the number of supervisors in the LPD Gianyar District, as it is known that the ideal number of supervisors in each LPD is 3 people.
Co-Authors Anak Agung Indah Puspita Dewi Anom Ayu Megawati Lestari Dewa Ayu Sri Wedanti Gusti Ayu Putu Agung Desyani I Gede Jaya Kumara I Kadek Litawan I Made Suryana Wibawa I Nyoman Suta Widnyana I Wayan Sudiana Ni Kadek Yuni Andayani Ni Komang Desi Lestari Ni Komang Yuliana Letisya Ni Made Kusumayanti Ni Putu Ayu Kusumawati Ni Putu Puspita Dewi Ni Wayan Ayu Nola Widiyanti Niski Aprilia Putu Ayu Dyah Julianti Sunadi Safitri Putu Cita Ayu Putu Krisna Adwitya Sanjaya Sang Ayu Putu Arie Indraswarawati