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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 MORALITAS INDIVIDU, KOMITMEN ORGANISASI DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KECURANGAN BUMDES DI KECAMATAN DAWAN KLUNGKUNG Rai Dwi Andayani W; I Komang Adnyana
EKOBIS Vol 11 No 1 (2023)
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v11i1.1040

Abstract

This study aims to determine the effect of individual morality, organizational commitment and transparency of financial management on Village Enterprises Fraud (DUMDes) in Dawan Klungkung District. The population in this survey is all BUMDes employees in Dawan Klungkung Regency. There are still 10 BUMDes with a total of 101 employees. The sample size of this study was 101 people and was tested using multiple linear regression analysis techniques. The results of this study indicate that fraud can be overcome by increasing individual morality. Increasing organizational commitment will reduce the level of fraud. if transparency can be carried out then fraud in the organization can be avoided.
Pengaruh Penerapan Good Corporate Gorvanance, Sistem Pengendalian Internal dan Kompetensi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Se-Kota Denpasar Ni Kadek Desi Dwi Lestari; Rai Dwi Andayani
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.v4i4.4462

Abstract

This study is motivated by the problems faced by the Village Credit Institutions when operating with the aim of improving the good performance of the LPD, although the LPD still faces many obstacles that make it difficult to achieve this goal. This goal becomes difficult. performance of LPD. The aim of this study was to determine the impact of good corporate governance practices, internal control systems and skills on the performance of village credit institutions across Denpasar city. The non-probability sampling method was combined with the Saturated sampling technique, namely all LPD employees in Denpasar City with a total of 85 people using the Slovin Formula.The analytical technique used is multivariable linear regression analysis to conclude that good corporate governance practices, internal control systems and skills have a positive and significant impact on operational performance. Activities of village credit institutions throughout the city of Denpasar. It is recommended that the City of Denpasar LPD conduct socializing with village residents on LPD governance, regular management meetings regarding financial reporting, and each staff member being assigned special training village community services to improve LPD performance across Denpasar city.
PENDAMPINGAN DAN PELATIHAN PENYUSUNAN PEMBUKUAN SERTA PERPAJAKAN BAGI UMKM DI DESA TEGAL HARUM KECAMATAN DENPASAR UTARA Ni Komang Sumadi; SAP Arie Indraswarawati; I Wayan Budi Satriya; Rai Dwi Andayani
Dharma Bhakti Vol 1 No 1 (2023): Dharma Bhakti 
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v1i1.4000

Abstract

UMKM memiliki peranan yang penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja. UMKM juga dipercaya memiliki ketahanan yang tinggi sehingga dapat menjadi penopang bagi stabilitas system keuangan dan perekonomian. Pekembangan UMKM di Bali dari Tahun 2021-2022 mengalami peningkatan. Perkembangan ini tidak di dukung oleh pemahaman pelaku UMKM mengenai pembukuan dan perpajakan. Program Studi Sarjana Akuntansi FEBP UNHI melakukan kegiatan Pengabdian kepada masyarakt dengan memberikan pendampingan dan pelatihan mengenai penyusunan pembukuan dan perpajakan bagi UMKM di Desa Tegal Harum Denpasar Utara. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pengetahuan dan pelatihan dalam bidang penyusunan pembukuan dan perpajakan, diharapkan kedepanya dalam menjalankan usahanya sudah mampu membuat pembukuan yang baik dan benar, mampu menghitung pajak yang akan di bayarkan dan melaporkan pajak. Kegiatan pengabdian pendampingan dan pelatihan ini di ikuti oleh 30 peserta pelaku UMKM yang berada di Desa tegal Haru Denpasar Utara.
PENGARUH SISTEM PERPAJAKAN, MACHIAVELLIAN DAN KUALITAS PELAYANAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR Rai Dwi Andayani; Desak Made Candra Nithi
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 2 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.5073

Abstract

The purpose of this research is to identify the factors that contribute to hotel and restaurant tax evasion in Gianyar Regency, specifically the tax system, Machiavellian strategies, and the quality of service provided. Participants included as many as 66 PHR WPDs who had their information on file with the Gianyar Regency Regional Financial and Asset Management Agency. Saturated sampling was used to select a sample size of 66 participants, and multiple linear regression analysis was used to evaluate them. This study's findings suggest that the tax system significantly and adversely affects tax avoidance. The use of Machiavellian techniques has a notable and beneficial impact on tax avoidance. Tax evasion is significantly and negatively impacted by service quality issues.
MODERASI SISTEM PENGENDALIAN INTERNAL PADA KONSEP TRI KAYA PARISUDHA DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KECENDERUNGAN FRAUD Dwi Andayani W, Rai; Candra Dewi, Ni kadek Yuni
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v2i6.195

Abstract

Penelitian ini bertujuan untuk menguji Moderasi Sistem Pengendalian Intern Konsep Tri Kaya Parisudha dan Kompetensi Sumber Daya Manusia Terhadap Kecenderungan Fraud Akuntansi. Penelitian ini menggunakan kuesioner dan melibatkan 75 responden. Metode analisis data yang digunakan adalah SEM PLS. Penelitian ini menunjukkan bahwa : Konsep tri kaya parisudha dan kompetensi sumber daya manusia berpengaruh negatif dan signifikan terhadap kecenderungan kecurangan akuntansi, sistem pengendalian internal mampu memoderasi (memperkuat) hubungan Tri Kaya Parisudha dengan kecenderungan kecurangan akuntansi, serta Sistem pengendalian internal mampu memoderasi (melemahkan) hubungan kompetensi sumber daya manusia dengan kecenderungan kecurangan akuntansi.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Tedung Mas di Desa Mekar Bhuana Arista Pradnyani, I Gusti Agung; Ni Luh Putu Widhiastuti; Rai Dwi Andayani
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.160

Abstract

Tedung Mas is a home made Balinese umbrella business run by Mr. Agung Rai, located in Mekar Bhuana Village, Abiansemal District, Badung Regency. Tedung Mas produces home made products in the form of Balinese umbrellas which are currently being used in restaurants and hotels. The problems faced by Tedung Mas in running its business to date are the absence of recording of accounting transactions and the preparation of simple financial reports. This community service aims to provide an understanding of the importance of recording financial transactions and prohibit how to make correct financial reports so that they can then be used as material for evaluating each of their financial performance. The service is carried out through training and mentoring, as well as discussions so that the Tedung Mas business can develop better.
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Anggareni, Ni Putu Dyah; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
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/j4dcr274

Abstract

Financial performance is measured through profitability (ROE), Liquidity (CR), and Leverage (DER). The population in this study is 160 mining sector companies registered on the IDX in 2021-2023. In the sample selection results, there were 46 companies in the 3 years period of observation, a total of 148 issuers studied. And in testing the data was selected again using an outlier test so that the final sample results were 114 issuers studied. The analysis technique used is multiple linear regression analysis. The research results show that Profitability has a positive and significant effect, Liquidity has a negative and significant effect, Leverage has no effect and Company size has no effect on the value of mining sector companies listed on the Indonesia Stock Exchange with an observation period of 2021-2023
Pengaruh Lama Perikatan KAP, Dan Fee Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022 Anak Agung Ayu Putri Rahayu; Ni Wayan Yuniasih; Rai Dwi Andayani W
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/vpgx2106

Abstract

This research aims to empirically analyze the influence of KAP engagement length and audit fees on audit delays in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2020-2022. Data collection uses documentation by looking at audit reports of manufacturing companies in various industrial sectors listed on the IDX. The population used was 47 companies. Sampling used a purposive sampling technique to obtain a sample of 42 companies with 3 years of observation, resulting in a sample of 126 financial reports. Data analysis in this study used multiple linear regression. The research results found that the length of the KAP engagement had a negative and significant effect on audit delay, while the audit fee had a negative but not significant effect on audit delay. Suggestions that can be given to companies can reduce reporting delays by providing data to auditors quickly and comprehensively.
Implementasi Restrukturisasi Kredit Sebagai Strategi Penurunan Kredit Bermasalah Pada Koperasi Serba Usaha Semeton Bali Satya Ni Komang Devi Kristianti; Cokorda Gde Bayu Putra; Rai Dwi Andayani W
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: 10.32795/9mq8yg11

Abstract

The purpose of this study was to determine the factors that caused problem loans in Semeton Bali Satya Multi-Purpose Cooperative and to determine the strategy to reduce problem loans in Semeton Bali Satya Multi-Purpose Cooperative. The author conducted the research located at Semeton Bali Satya Multi-Purpose Cooperative located at Jl. Trenggana No. 156 Br. Anggabaya, Penatih Village, East Denpasar District, Denpasar City, Bali 80238, Indonesia. In this study, the subject was the Chairman of KSU Semeton Bali Satya. Meanwhile, the object of this research is the Implementation of Credit Restructuring as a Strategy to Reduce Problematic Credit Located in the Semeton Bali Satya Multipurpose Cooperative. The main data for this study were obtained directly from the field from questions asked to the managers and administrators of the Semeton Bali Satya Multipurpose Cooperative. Secondary data for this study were obtained from journal theses on the implementation of credit restructuring as a strategy to reduce problematic credit. Based on the type of research which is field research, the data collection techniques used in this study are interview, observation and documentation techniques. The data analysis process begins by reviewing all available data from various sources, namely from interviews, observations that have been obtained, both field notes, official documents, pictures, photos, and so on. The results of the study show that the main factors causing problematic credit at KSU Semeton Bali Satya are the post-pandemic economic impact and high inflation. Members' incomes that have not fully recovered and the increase in the price of basic necessities have created significant financial pressure. KSU Semeton Bali Satya has implemented several important strategies. Steps such as credit restructuring, use of the 5 C approach in credit analysis, recording member characteristics, and tightening credit requirements are part of the cooperative's efforts to reduce the risk of problematic credit. In addition, the cooperative also increases credit supervision with more intensive monitoring and provides education and assistance to members regarding personal financial management.
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