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All Journal WIDYABHAKTI Jurnal Ilmiah Populer Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan Dharma Bhakti
Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
Religion Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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Pelatihan Aplikasi SI APIK Berlandaskan Tri Kaya Parisudha Pada BUMDA Serangan Oktarini, Luh Nik; Padnyawati, Kadek Dewi; Purwaningrat, Putu Atim; Andayani. W, Rai Dwi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.4233

Abstract

Ditetapkannya Desa Serangan sebagai salah satu desa wisata, membuat para perangkat Desa berfikir untuk bagaimana cara mengelola aset – aset desa tersebut sehingga dapat memberikan tambahan pendapatan untuk Desa, khususnya untuk Desa Adat Serangan, oleh karena itu perangkat Desa Serangan melalui Prajuru Desa Adat sepakat untuk membuat Baga Utsaha Manunggal Desa Adat yang kemudian dikenal dengan istilah BUMDA Serangan. Baga Utsaha Manunggal Desa Adat Serangan yang resmi berdiri tahun 2015 bertugas untuk mengelola aset – aset desa seperti Dermaga Serangan, Parkir Kapal, dan Pengelolan Sampah (TPS Serangan). Mencatat berbagai transaksi keuangan kadang kala sifat buruk manusia tidak dapat dihindarkan, perlunya landasan agama untuk mendukung kejujuran pada saat melakukan pencatatan transaksi sehingga kecurangan – kecurangan dapat dihindari. Konsep Tri Kaya Parisudha salah satu ajaran agama Hindu yang dapat menuntun kita untuk menjadi manusia yang lebih bai, Tri Kaya Parisudha berarti tiga perbuatan yang disucikan, Pelatihan pencatatan keuangan berdasarkan konsep Tri Kaya Parisudha ini bertujuan untuk memberikan pemahaman tentang kejujuran dalam mencatat transaksi keuangan. Perlu adanya upaya alternative yang mampu meningkatkan kinerja keuangan berdasarkan analisis situasi yang sudah dijelaskan. Dalam hal pelatihan ini Baga Utsaha Manunggal Desa Adat Serangan akan diajarkan melakukan pencatatan transaksi keuangan dengan aplikasi SI APIK (Sistem Aplikasi Pencatatan Informasi Keuangan) yang berlandaskan Tri Kaya Parisudha.
LITERASI KEUANGAN BAGI KUBE (KELOMPOK USAHA BERSAMA) GANTARI JAYA DI KOTA DENPASAR Wisni Arie Pramuki, Ni Made; Dewi Padnyawati, Kadek; Komang Sumadi, Ni; Yeni Yuliantari, Putu; Wayan Sudiana, I; Putu Indraswarawati, Sang
Dharma Bhakti Vol. 2 No. 2 (2024): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v2i2.6075

Abstract

This community service aims to provide financial management knowledge to business actors who are members of the Ganatri Jaya Joint Business Group (KUBE) which is facilitated by Graha Nawasena Rumah Harapan Disabled Denpasar City. The separation of personal finances and business finances is still widely mixed in their use and recording. In fact, separating personal finances from business as a form of financial management is very important to support business continuity. Financial literacy is a very important thing to provide to business actors so that they can manage their business finances well. Financial management is the key to someone's success in running their business. Remembering the importance of recording and managing finances to distinguish business assets from personal assets. The result of this service activity is that business actors become more aware of financial management in increasing income and maintaining business continuity
Pengaruh Kompetensi Perangkat Desa, Komitmen Organisasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gianyar Kabupaten Gianyar Maharani, Ida Ayu Metha; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/rwt6cx95

Abstract

The distrct/city Regionial Revenuoe and Expenmditure Budgdet transfers villlage funds from the State Revenue and Expenditure Budget so that they can be used in the villages. Because the distribution of the budget increases annually, the village administration in Gianyar District has to be held responsible for the management of local funds. In order to ascertain the impact of organizational commitment, intrenal countrol sytems, and local apparatus competency on the accuntability of villaege fund managenment in Gianyar district, Gianyar Region, the Gianyar District Local Government undertook. Utilizing intentional examining was utilized to get the review's example size of 96. The study's findings demonstrate how village fund management duties are favorably and significantly impacted by internal control systems, organizational commitment, and local apparatus competency. It is hoped that village parties in Gianyar District will be able to further their understanding of financial management in the future in light of the research's findings by adhering to socialization, obtaining information from a variety of sources, and—of course—ensuring that increased accountability is balanced with the use of adequate information systems.
Pengaruh Budaya Organisasi, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi Dewi, Desak Putu Putri Laksmi; Yuniasih, Ni Wayan; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/j3gg8275

Abstract

The partiality for bookkeeping compulsion has made in every aspect of the planet, including Indonesia, whose defilement record arranging was in 107th situation out of 175 nations on the planet in 2014. The propensity for pressure is affected by the presence or nonappearance of legitimization or protect. Legitimization is the chance of the presence of an opening in a representative's own unique uprightness or other moral thinking. This evaluation desires to finish up the impact of Different evened out Culture, Sensibility of Inner Control, Reasonableness of Pay on the Liking of Bookkeeping Extortion around Credit Affiliations (LPD) in Mengwi Region. Everybody in this study is all LPDs in Mengwi Region, adding up to 38 LPDs with 306 workers. How much tests in this study was 109 individuals who were settled utilizing a purposive taking a gander at framework and had a go at utilizing different direct lose the faith evaluation strategies. The results of this appraisal show that genuine culture impacts the inclination for bookkeeping shakedown. The common sense of inward control impacts the liking for bookkeeping twisting. Reasonableness of remuneration authoritatively impacts the inclination for bookkeeping double dealing. The consequences of this evaluation can be utilized as thought in organizing rules and plans related with endeavors to diminish the propensity for bookkeeping duplicity.
Pengaruh Pengetahuan Investasi, Perilaku Keuangan Dan Pendapatan Terhadap Keputusan Investasi Mahasiswa Di Fakultas Ekonomi Universitas Se-Kota Denpasar Damayanti, Pande Kadek Dian; Padnyawati, Kadek Dewi; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/f8bez535

Abstract

    An investment decision is a decision to allocate or place a certain amount of funds into a certain type of investment. It can also be said to be a step chosen by investors in their capital investment activities based on their considerations and experience. One of the factors needed in making investment decisions is investment knowledge, financial behavior and income. The aim of this research is to determine the influence of Knowledge, Financial Behavior and Income on Student Investment Decisions at the Faculty of Economics at Universities in Denpasar City. Research is quantitative or relates to numbers as a benchmark.    Data was collected using a gform questionnaire using Stratified Random Sampling techniques. The number of samples in this research was 100 student respondents at the Faculty of Economics, Universities in Denpasar City using the Slovin Formula. Analysis techniques in research use descriptive analysis techniques, validity & reliability tests, classical assumption tests and multiple linear regression tests. The research results show that Investment Knowledge (X1) has a positive and significant effect on Investment Decisions (Y). Financial Behavior (X2) has a positive and significant effect on Investment Decisions (Y). Income (X3) has a positive and significant effect on Investment Decisions (Y). 
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Dan Akses Permodalan Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Se-kecamatan Kediri Witari, Ni Made Ari; Erlina Wati, Ni Wayan Alit; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sjyye190

Abstract

The performance of Micro, Small and Medium Enterprises is one of the benchmarks for achieving business goals. Improving performance is the key for a business to develop and compete successfully and prevent bankruptcy. This research aims to examine the influence of accounting information systems, financial literacy and access to capital on the performance of MSMEs. This research used a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, which resulted in a total of 100 respondents in MSMEs in Kediri District. The sample was selected using the Simple Random Sampling method, and data was collected through a questionnaire. The data used is primary data in the form of responses from respondents, and processed using SPSS. The results of this research show that accounting information systems (X1), financial literacy (X2), and access to capital (X3) have a positive and significant effect on the performance of MSMEs (Y) in Kediri District. The better the accounting information system, financial literacy and access to capital, the better the performance of MSMEs in Kediri District.
Pengaruh Sistem Pengendalian Internal, Moralitas Individu dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi Keuangan Desa di Kantor Desa Se-Kecamatan Susut Bangli Narayani, Ni Komang; Sumadi, Ni Komang; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/x2vkvd59

Abstract

Ther ternderncy to cherat irs a dirshonerst act or brerakirng ther rulers irn orderr to achirerver perrsonal or group gairn. Ther ermerrgerncer of thirs ternderncy to cherat irs causerd by serverral factors such as ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry. Thirs rerserarch airms to derterrmirner ther irnfluerncer of ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Ther populatiron userd irn thirs rerserarch was ther Virllager Offircers irn Susut Dirstrirct, Banglir Rergerncy, namerly 9 virllagers wirth a populatiron of 145 ermployerers. Ther numberr of samplers irn thirs study was 72 peropler who werrer derterrmirnerd usirng a purposirver samplirng terchnirquer and tersterd usirng multirpler lirnerar rergrerssiron analysirs terchnirquers.Ther rersults of thirs rerserarch irndircater that ther Irnterrnal Control Systerm and Irndirvirdual Moralirty haver a nergatirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Meranwhirler, Irnformatiron Asymmertry has a posirtirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pengendalian Internal Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Koperasi Simpan Pinjam Di Kecamatan Karangasem Dwi Widhiantari, Ida Ayu; Dewi Padnyawati, Kadek
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/z31tdn96

Abstract

The quality of financial reports in a Cooperative is very important for the suitability of the contents of the financial report with the cooperative's accountability report to its members. So it is important during the preparation of financial reports to ensure quality, it is necessary to utilize the accounting information system properly, improve internal control in the cooperative and cooperative employees must have a good understanding of accounting. This study aims to determine the effect of the use of accounting information systems, internal control and accounting understanding on the quality of financial reports in Savings and Loan Cooperatives in Karangasem District. The number of samples in this study was 78 respondents who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques using the SPSS Version 24.0 for Windows application. The results of this study are that the Accounting Information System, Internal Control, and Accounting Understanding have a positive and significant effect on the Quality of Financial Reports.
Pengaruh Program Pemutihan Pajak, Sistem Samsat Drive Thru dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Motor di Kantor Samsat Tabanan Putra, I Putu Agus Candra; Sudiana, I Wayan; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/wxkma644

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of local iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs whiìch from yeìar to yeìar theì iìncreìaseì iìs veìry siìgniìfiìcant. Iìf eìveìry communiìty or taxpayeìr iìs compliìant iìn makiìng paymeìnt of motor veìhiìcleì tax, theìn theì poteìntiìal iìncomeì of theì reìgiìon that comeìs from motor veìhiìcleì taxeìs wiìll beì comparableì to theì iìncreìasiìng numbeìr of motor veìhiìcleìs eìach yeìar. But theì facts on theì ground areì reìveìrseìd, theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìceìiìpts. Theì aiìm of thiìs study iìs to fiìnd out theì iìmpact of theì Tax Reìfiìneìmeìnt Program, theì Samsat Driìveì Thru Systeìm, and theì iìmpleìmeìntatiìon of Eì-Samsat on theì compulsory compliìanceì of motor veìhiìcleì tax at Samsat Offiìceì Tabanan. Theì populatiìon of thiìs study iìs as many as 100 reìspondeìnts obtaiìneìd wiìth theì Sloveìneì formula. Sampliìng teìchniìqueì usiìng random sampliìng teìchniìqueìs. Data from thiìs study was colleìcteìd by spreìadiìng theì queìstiìonnaiìreì whiìch was theìn analyzeìd wiìth a doubleì liìneìar reìgreìssiìon teìst. Theì reìsults of thiìs study showeìd that theì tax cleìaranceì program and theì iìmpleìmeìntatiìon of eì-samsat had no siìgniìfiìcant iìmpact on tax compliìanceì, whiìleì theì systeìm of samsat driìveì thru had a posiìtiìveì and siìgniìfiìcant eìffeìct on compliìanceì wiìth tax obliìgatiìons
Pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (Bumdes) Se-Kecamatan Bebandem Sari, Ni Putu Diah Puspita; Sudiana, I Wayan; Dewi Padnyawati, Kadek
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/yeg75537

Abstract

Penelitian ini dilatarbelakangi oleh BUMDes se-Kecamatan Bebandem yang kualitas laporan keuangannya masih kurang baik karena banyak BUMDes belum mampu menyusun serta melaporkannya secara lengkap dan benar, ketidaksesuainya angka-angka yang disajikan dengan data yang ada sehingga mengakibatkan keterlambatan dalam penyetoran dan rendahnya kualitas laporan keuangan yang dihasilkan. Tujuan dari penelitian ini untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa se-Kecamatan Bebandem. Populasi dalam penelitian ini yaitu seluruh pengurus BUMDes yang berjumlah 102 orang dari 8 Badan Usaha Milik Desa se-Kecamatan Bebandem. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria yang ditetapkan yaitu Direktur, Sekretaris, Bendahara, Pengawas, dan Penasihat BUMDes sehingga diperoleh 46 partisipan dan diolah menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa (1) Kompetensi Sumber Daya Manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan. (2) Pelatihan Penyusunan Laporan Keuangan berpengaruh positif signifikan terkadap kualitas laporan keuangan. (3) Sistem Pengendalian Internal berpengaruh positif signifikan terhadap kualitas laporan keuangan.
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 Damayanti, Pande Kadek Dian Dewa Ayu Toga Juliantini Dewi, Desak Putu Putri Laksmi Dian Novita Sari Dwi Widhiantari, Ida Ayu 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 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 Maharani, Ida Ayu Metha Mirah Ayu Putri Trarintya, Mirah Ayu Putri Narayani, Ni Komang 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 Sumadi 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 Suartini 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 Padmawati, I Gusti Ayu Komang Sagung Putra, I Putu Agus Candra Putu Atim Purwaningrat Putu Cita Ayu Putu Indraswarawati, Sang Putu Nuniek Hutnaleontina Sari, Ni Putu Diah Puspita Semardika, I Gusti Ngurah Swenditayani, Ni Luh Mita Trisna Windika Pratiwi Warjana, Putu Erik Wayan Sudiana, I Wisni Arie Pramuki, Ni Made Witari, Ni Made Ari Yeni Yuliantari, Putu