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All Journal Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Ilmiah Pengabdian dan Inovasi Hita Akuntansi dan Keuangan Dharma Bhakti
Rai Dwi Andayani W
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN PADA MINAT MAHASISWA UNTUK MENGIKUTI PROGRAM STUDI MAGISTER AKUNTANSI Dewa Ayu Ratih Purnama Sari; Ni Putu Ayu Kusumawati; Rai Dwi Andayani W
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.v3i2.2765

Abstract

Accounting is one of the study programs that are in great demand by students in universities, especially the Faculty of Economics, this can be seen from the number of students who choose accounting study programs at both State Universities and Private Universities. The level of interest of accounting students in the accounting master's study program is determined by motivation and educational costs. Respondents in this study were final year students from 5 economic faculties in 5 universities in the Denpasar area. This research is an empirical research with a sampling technique using the Slovin formula. How the data aggregation in this research is by. Based on the results of the study, it shows that the variables of social motivation, career motivation, economic motivation, and education costs have a positive effect on student interest in joining the accounting master's program.).
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL Ni Kadek Dinda Loveli; Putu Cita Ayu; Rai Dwi Andayani W
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.v3i2.2769

Abstract

The objective to determine internal control system and HR competence on financial reports at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and multi-business cooperatives. The population were all employes of the Abiansemal Sub-district Cooperative, as many as 489 employees. The sample used was 199 employees of the Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling with consideration. Analys used multiple liniar regresion analysi. The results of the analysis show that the internal control system and human resource competence have effect on the quality of financial reports at the Abiansemal Sub-district Cooperative.
Analisis Praktik Penganggaran Dan Penyaluran Bantuan Dana Desa Untuk Penanganan Pandemi Covid-19 Pada Desa Pejeng Kawan, Kecamatan Tampaksiring, Kabupaten Gianyar Desak Putu Eva Meitayani; Putu Fery Karyada; Rai Dwi Andayani W
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.v3i3.2915

Abstract

As a result of the Covid-19 pandemic, various government measures have been issued to deal with the virus's transmission and treatment. Changes to the village fund budget for activities to combat the Covid-19 pandemic and for social safety nets in villages, in the form of Direct Cash Assistance, are among the proposals announced by the government (BLT). The main purpose of this study is to analyze village fund management during the Covid-19 pandemic and to find ways to provide village fund assistance. The method used in this research is a qualitative research method with a descriptive approach. Several data collection approaches, including as interviews, observation, documentation and triangulation of data sources, are used by the writers to gather accurate and accountable data. The village of Pejeng Kawan in Gianyar Regency's Tampaksiring District was the focus of this investigation. When it came to budgeting and village fund support, the Pejeng Kawan Village Government performed a good job, but there were issues when it came to revising the budget because it didn't include funding for disaster management and Urge the Village so that they are a little confused. Then in the supervision section carried out by the BPD, the BPD has not been carried out optimally, the BPD does not understand the function because as a supervisory body for the Pejeng Kawan Village Government
PENGARUH PENGETAHUAN AKUNTANSI DAN PERCEIVED OF USEFULNESS TERHADAP PENGGUNAAN APLIKASI AKUNTANSI BERBASIS ANDROID Ni Nyoman Yuni Rasniati; Ni Putu Ayu Kusumawati; Rai Dwi Andayani W
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.v3i3.2922

Abstract

This study sought to evaluate the effects of knowledge of accounting and perceived of usefulness on the use of Android Based Accounting Applications. The location of this research in Denpasar City. This study takes a quantitative technique combining primary data using questionnaire. The sampling procedure uses the slovin formula such that 100 respondents were acquired. To meet the aims of this study, respondents are particular to SMEs in Denpasar City who utilize an android-based accounting program. Data were examined using multiple linear regression. The results showed that understanding of accounting and perceived usefulness has a substantial effect on the use of android- based accounting applications for SMEs in Denpasar City.
Analisis Penerapan Aplikasi SNR (Sinar) Simpan Pinjam Di LPD Desa Adat Guwang I Kadek Aditya Permana; I Putu Fery Karyada; Rai Dwi Andayani W
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.v4i2.3299

Abstract

In serving customers, especially in terms of collecting customer daily savings funds, LPD Guwang implements a pick-up-ball system. In the process of collecting customer savings funds, LPD Guwang uses the SNR Savings and Loans application. The purpose of this study was to determine the application of the SNR Savings and Loans application at LPD Guwang which was studied based on the dimensions of the quality of the accounting information system. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the application of the SNR Savings and Loans application was in accordance with (good) dimensions of integration; the SNR Savings and Loan application used in LPD Guwang is in accordance with (good) flexibility dimensions; the application of the SNR Savings and Loans application is quite good when viewed from the reliability dimension.
Pengaruh SPI, Financial Pressure Dan Kesesuaian Kompensasi Terhadap (Fraud) Pada Lembaga Perkreditan Desa Ni Kadek Puspita Dewi; Putu Cita Ayu; Rai Dwi Andayani W
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 | DOI: 10.32795/hak.v4i3.3310

Abstract

Fraud is an intentional mistake. Accounting fraud (fraud) occurs to be the beginning of the emergence of corruption. Factors influencing accounting fraud are internal control pressure, financial pressure and compensation suitability. This study intends to assess the impact of internal control system efficacy, financial pressure, and appropriate pay on accounting fraud. The population of this study consisted of employees of the Se Village Credit Institution, Abiansemal District, with 198 respondents constituting the sample. This research use multiple linear regression, the coefficient of determination, the t test, and the F test for data analysis. Based on the study's findings, it is evident that: (1) the effectiveness of the tax internal control system has a significant and negative effect on accounting fraud, where the regression coefficient is - 0.297 and sig 0.000. (2) financial pressure has a significant positive effect on accounting fraud, where the regression coefficient is 0.179 and sig 0.000. (3) the suitability of compensation has a significant negative effect on accounting fraud, where the regression coefficient is - 0.163 and sig 0.000. The magnitude of the influence of the independent variable on accounting fraud is 51.2%. Suggestions that can be given by researchers are LPDs in Abiansemal district are expected to be effective in implementing internal controls, providing compensation in accordance with employee contributions and giving warnings or sanctions to employees who are proven to have committed fraud.
PENGARUH MOTIVASI BELAJAR, EFEKTIVITAS PEMBELAJARAN DARING, DAN KECERDASAN EMOSIONAL TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MASA PANDEMI COVID – 19 Ni Komang Ayu Priantini; Rai Dwi Andayani W
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.v3i4.3465

Abstract

College level accounting education has the aim of educating students so that these students have good knowledge of accounting so that they can produce competent students as professional accountants, to be able to have adequate academic knowledge and added value, a good understanding of accounting is required. This study aims to determine the effect of learning motivation, effectiveness of online learning, and emotional intelligence on the level of accounting understanding during the covid-19 pandemic. The population in this study includes active students of the Accounting Study Program at the Hindu Indonesia University class 2018-2019 as many as 448 students. The number of samples in this study were 82 people who were determined by calculating the Slovin formula and tested using multiple linear regression analysis techniques. The results of this study indicate that (1) learning motivation has a positive effect on the level of accounting understanding during the covid-19 pandemic. (2) The effectiveness of online learning has a positive effect on the level of accounting understanding during the covid-19 pandemic. (3) Emotional intelligence has a positive effect on the level of accounting understanding during the covid-19 pandemic. In the future, the results of this study can be used as material for consideration in designing regulations and learning methods that can be used to improve the ability and comprehension of students regarding accounting courses.
PENGARUH FAKTOR INTERNAL, FAKTOR EKSTERNAL DAN STRATEGI PEMBERIAN KREDIT TERHADAP NON PERFORMING LOAN PADA BANK PEMBANGUNAN DAERAH BALI I Gusti Ayu Wika Dwi Aryanthi; Rai Dwi Andayani W
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.v3i4.3478

Abstract

The purpose of this research was to determine the effect of the application of effecinternal Factor, external factor and strategy of loan on non performing loan at Bank Pembangunan Daerah Bali. This research was conducted at Bank Pembangunan Daerah Bali. The number of samples used is 98 people, with porpusive random sampling. The datacollection is has been finished questionnaires. The analytical technique used is multiple linear regression. The results of hypothesis testing indicate that internal factor have a positive effect on non performing loan at Bank Pembangunan Daerah Bali. External factor have a positive effect on non performing loan at Bank Pembangunan Daerah Bali. There is positive impact of the lending strategy on non-performing loans at the BPD Bali.
Pengaruh Kompetensi, Objektivitas, Dan Sensitivitas Etika Profesi Terhadap Kualitas Hasil Audit Pada Kantor Akuntan Publik Provinsi Bali Ni Wayan Wintari; Rai Dwi Andayani W
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.v4i1.3592

Abstract

The research objective is to analyze the effect of competence, objectivity, and sensitivity of professional ethics on the quality of audit results. Auditor quality is the expertise and knowledge of auditors in finding and reporting violations in the accounting system. A high quality audit is the auditor's demand so that the financial statements of interested parties are a big responsibility. The population in this study were all auditors of Public Accounting Firms (KAP) in the Bali region who were still active. Of the 15 KAPs registered at the Indonesian Institute of Certified Public Accountants (IAPI) in 2020. Sampling was carried out using the purposive sampling method and the number of samples was 110 respondents. Questionnaires were used for survey data collection as the method in this study. Multiple linear regression analysis technique was used in this study for data analysis. From the results of the hypothesis test, it was found that competence, objectivity, and sensitivity of professional ethics had a significant positive effect on the quality of audit results. Competence is simultaneously shown in the value of the coefficient of determination.Keywords: competence, objectivity , sensitivity, audit quality
Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Ni Luh Gede Era Dharma Putri; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
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.v4i2.3858

Abstract

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ayu Putri Rahayu Anak Agung Gde Putu Widanaputra Anggareni, Ni Putu Dyah Arista Pradnyani, I Gusti Agung Candra Dewi, Ni kadek Yuni Cokorda Gde Bayu Putra Desak Made Candra Nithi Desak Putu Eva Meitayani Dewa Ayu Ratih Purnama Sari I Gde Ary Wirajaya I Gede Agus Wiratama I Gede Made Merta Sedana I Gusti Ayu Wika Dwi Aryanthi I Kadek Aditya Permana I Komang Adnyana I Putu Fery Karyada I Wayan Budi Satriya Ida Bagus Putra Astika Luh Nik Oktarini Ni Kadek Desi Dwi Lestari Ni Kadek Dinda Loveli Ni Kadek Pebriantari Ni Kadek Puspita Dewi Ni Komang Ayu Priantini Ni Komang Devi Kristianti Ni Komang Sumadi Ni Luh Dia Ayu Ningtias Ni Luh Gede Era Dharma Putri Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Mita Ariastuti Ni Nyoman Yuni Rasniati Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Wintari NI WAYAN YUNIASIH Putu Atim Purwaningrat Putu Cita Ayu SAP Arie Indraswarawati