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Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
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PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA, DAN KOMPETENSI PADA KINERJA KEUANGAN DI SELURUH LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR SELATAN I Gede Agustian Zidan; Kadek Dewi Padnyawati
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.v3i2.2812

Abstract

Financial performance is one of the measurement tools that users of financial statements use to measure or determine the quality of the business. The population is 161 people and Sampel from this data is 40 respondents were obtained. The data analysis techniques used analysis regresion, t-test and F-test. Based on the results of the study, it can be observed that: (1) the organizational culture does not have a significant influence on the financial performance of community credit institutions, obtaining the values of the regression coefficient 0.054 and sig 0.796. (2) The work environment has a significant positive influence on the financial performance of community credit institutions, obtaining regression coefficient values of 0.499 and 0.020 sig. (3) Competencehas a significant positive effect on the financial performance of community credit institutions, with regression coefficient values of 0.431 and sig 0.013. The advice researchers can give is that the Village Lending Institution in Denpasar City's South Denpasar District is expected to routinely provide socialization, training and mentoring to further enhance the proficiency of lending institutions for the villages.
Pengaruh Asimetri Informasi, Pengendalian Intern Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Lpd Se-Kecamatan Banjarangkan I Made Wahyu Adi Valentina; Kadek Dewi Padnyawati
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.v4i1.3191

Abstract

This study is a case on LPD employees in Banjarangkan District. It aims to determine the effect of fraud — also known as information asymmetry — on organizational culture, internal control and external control. The study's population is all of the LPDs in Banjarangkan District; this includes 30 active LPDs with 2 inactive LPDs. To collect data for analysis, the researchers used a random selection method and tested the results with multiple linear regression analysis. The results indicated that there was a positive and significant influence between fraud and information asymmetry among LPD employees in Banjarangkan District. The results of this study can be used to create regulations and policies for preventing fraud in LPDs in Banjarangkan District. Additionally, this study shows a negative effect from internal control and a negative effect from organizational culture on fraud tendencies in LPDs in Banjarangkan District.
Pengaruh Moralitas Individu Dan Efektivitas Pengendalian Internal Terhadap Kecurangan Akuntansi Di LPD Kecamatan Kerambitan Ni Putu Dina Ayu Cipta Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
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.v4i2.3240

Abstract

This study aims to examine the effect of individual morality and the effectiveness of internal control on accounting fraud at the Village Credit Institution in Kerambitan District. The population in this study were 90 respondents consisting of the LPD chairman, secretary, treasurer, and LPD supervisory body from 26 LPDs located in Kerambitan District. The analytical technique used in this research is SEM-PLS. The results of this study are individual morality has a positive and significant influence on accounting fraud, the higher the individual's morale, the higher the chance of accounting fraud, allegedly because the respondents involved in this study are still in the pre-processing stage. conventional theory, where according to Kohlberg's moral theory, someone who has individual morality at the preconventional stage, then the opportunity for accounting fraud to occur will be higher. the occurrence of accounting fraud is getting bigger. Allegedly this happened due to the low regulation in an organization (LPD) and the low sanctions given to perpetrators of fraud, so that it did not provide a deterrent effect to the perpetrators.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada PT. Inatel Nusantara Ayu Nur Aimi; Kadek Dewi Padnyawati
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.v4i2.3316

Abstract

Company performance is one measure of success at the implementation on financial functions. Weak corporate governance is characterized with selfish action which do not include interests of investor, thereby making investor' expectations fall about returns at investment which has been invested. This studies aims on obtaining empirical evidences regarding effect of good corporate governances at company performances at PT. Nusantara Intel. The research population is 140 employees. Sampling using purposive method involving 40 employees. Data collected through observation, interview also questionnaire. Simple regression analysis is used. Result shown that good corporate governances has positive significant effects at company performance
Pengaruh Profitabilitas, Kebijakan Deviden Dan Struktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018- 2020 Ni Kadek Ayu Sintya Devi; Kadek Dewi Padnyawati
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.v4i3.3352

Abstract

In making a decision to invest funds, investors will certainly pay attention to the number of dividends that will be distributed to them. The value of the company is a fundamental consideration for investors to choose the company that they will invest in. A good company value will certainly convince investors that the company has good performance. This study was conducted to analyze several factors that can affect the value of a manufacturing company. The data of this research is obtained from secondary data sources where the population is 195 manufacturing companies that are officially listed on the IDX. The research sample amounted to 132 financial statements and analyzed by regression technique. This study found that firm value can be influenced by increasing profitability, increasing number of dividend policies, and capital structure that can be arranged optimally.
PENGARUH GOOD CORPORATE GOVERNANCE, TINGKAT PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Ni Kadek Astuti; Kadek Dewi Padnyawati
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.v3i4.3474

Abstract

This paper was written with the hope that later it can reveal the relationship between Good Corporate Governance, Accounting Understanding Levels, and Utilization of Information Technology with Quality Financial Reports at Village Credit Institutions (LPD) in Tegallalang District. The population in this study were all LPDs that were still operating in Tegallalang sub-district, which amounted to 39 LPDs, and 6 LPDs that were not active with a total of 290 employees. The results of this study indicate that the quality of financial reports can increase due to the increase in good corporate governance, level of accounting understanding , Utilization of information technology in an LPD. In the future, the results of this study can be used as material for consideration in designing regulations and policies related to improving the quality of financial reports.
PENGARUH WHISTLEBLOWING SYSTEM, GOOD GOVERNMENT GOVERNANCE DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA Ni Luh Gede Kusuma Dewi; Kadek Dewi Padnyawati
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.v3i4.3479

Abstract

In preventing fraud, the management of village funds requires supervision, appropriate strategies and firm policies so as to minimize the occurrence of fraud. This study aims to determine the effect of the Whistle-Blowing System, Good Government Governance, and the Effectiveness of Internal Controls on the prevention of fraud in the management of village funds. The population in this study were all employees of the Village Government Office in North Denpasar district. The samples in this study were 72 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The result of this study, Whistleblowing system has a positive and significant, Good Government Governance has a positive and significant, The effectiveness of internal control has a positive and significant effect on fraud prevention.
Pengaruh Penaksiran Resiko, Informasi dan Komunikasi, dan Aktivitas Pengendalian Terhadap Efektivitas Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Ubud Kabupaten Gianyar Cokorda Istri Jayanti Putri; Kadek Dewi Padnyawati
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.v4i1.3576

Abstract

This research was conducted in LPDs throughout Ubud District, with the number of existing LPDs as many as 32. So the population was 361 people, with consideration of the sample criteria, 3 people were taken for each LPD resulting in 96 samples. Questionnaire is a way for researchers to obtain data, so that data is processed and produces risk assessments, information and communication have an effect while control activities have no effect on the effectiveness of lending.
Pengaruh Penekanan Anggaran, Asimetri Informasi, Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Ni Komang Tariani; NI Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
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.v4i3.3773

Abstract

A budget is an estimate of achieving performance goals by recording estimates of income and expenses measured in monetary units over a specified period of time. Budget estimates use historical data to calculate your budget for the previous year. This indicates that the budget set is not being used optimally. We see that his APBD in Gianyar Regency government is under budget in this province. The purpose of this study was to determine the impact of budget concentration, information asymmetry, and clarity of budget goals on budget coverage. The theory used in this study is agency theory. The data used in this study are primary data from recruitment questionnaires. This survey used a sample of 148 respondents. The analytical technique used is multiple linear regression. This study shows that budget orientation and information asymmetry can have a positive and significant impact on budget slack, whereas budget target clarity does not affect budget slack
Pengaruh Literasi Akuntansi, Tingkat Pendidikan, dan Umur Usaha Terhadap Penggunaan Informasi Akuntansi pada UMKM se-Kecamatan Ubud Dian Novita Sari; Cokorda Gde Bayu Putra; Kadek Dewi Padnyawati
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.v4i3.3870

Abstract

The existence of MSMEs as a supporting pillar of the economy which has an impact on reducing poverty and unemployment in Indonesia as a developing country. However, a process in managing MSME is not easy to reverse its very strategic role. One of the problems faced by MSMEs is related to financial management. In this case accounting has a fairly important role in making decisions that will have an impact on survival MSMEs. Given the importance of recording expenses and income in the business being run, for this reason, MSME actors need to understand the use of accounting information. In a business, if accounting information is not applied effectively, businesses that have prospects for success may experience bankruptcy due to inaccurate decision making. The development of MSMEs in Ubud District has developed quite rapidly, reaching 10,459 MSME actors. The purpose of this study was to determine the effect of accounting literacy, education level, and business age on the use of accounting information in MSMEs throughout Ubud District. The sample used in this study was 99 MSME actors. The analytical method used is multiple linear regression analysis. The results of this study found that accounting literacy, education level, and business age partially had a positive and significant effect on the use of accounting information in MSMEs throughout Ubud District.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Andayani. W, Rai Dwi Ayu Dianti Ayu Nur Aimi Cokorda Gde Bayu Putra Cokorda Istri Jayanti Putri Dewa Ayu Toga Juliantini Dian Novita Sari Erisianita Lestari Suprapta I Gede Agustian Zidan I Gede Dodi Saputra I Made Seta Umbaran I Made Wahyu Adi Valentina I Putu Deddy Samtika Putra I Putu Fery Karyada I Wayan Angga Mei Sedana Yoga I Wayan Sudiana I Wayan Suka Ardana Yasa I Wayan Yadi Linggia Swandika Ida Ayu Arini Satya Dewi Ida Ayu Made Surya Wardani Julianti, Desak Putu Komang Sumadi, Ni Kusumawati, Ni Putu Ayu Made Arya Dyasti Pertiwi Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Astuti Ni Kadek Ayu Sintya Devi Ni Kadek Seli Anggayasti Ni Kadek Yeni Dwi Putri Ni Ketut Muliati Ni Komang Novita Sari Ni Komang Tariani Ni Luh Adisti Abiyoga Wulandari Ni Luh Gede Kusuma Dewi Ni Made Ayu Yulita Fridayanthi Ni Made Dwijayani Ni Made Nita Saputri Ni Made Rita Sari Ni Made Sulistiani Ni Made Winda Jatiningsih Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Kusumawati Ni Putu Dina Ayu Cipta Dewi Ni Putu Evayanti Ni Putu Novika Yuni Ni Putu Trisna Windika Pratiwi Ni Putu Wulandari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati NI WAYAN YUNIASIH Oktarini, Luh Nik Putu Atim Purwaningrat Putu Cita Ayu Putu Indraswarawati, Sang Putu Nuniek Hutnaleontina Swenditayani, Ni Luh Mita Trisna Windika Pratiwi Wayan Sudiana, I Wisni Arie Pramuki, Ni Made Yeni Yuliantari, Putu