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Kadek Dewi Padnyawati
Universitas Hindu Indonesia Denpasar
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Pengaruh Kualitas Pelayanan, Sosialisasi Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Karangasem Semardika, I Gusti Ngurah; 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/p0n4hd15

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of reìgiìonal iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs, whiìch from yeìar to yeìar iìncreìaseìs veìry siìgniìfiìcantly. Iìf eìveìry ciìtiìzeìn or taxpayeìr compliìeìs iìn payiìng motor veìhiìcleì tax, theìn theì poteìntiìal reìgiìonal iìncomeì oriìgiìnatiìng from motor veìhiìcleì tax wiìll beì proportiìonal to theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs eìveìry yeìar. Howeìveìr, theì facts on theì ground areì iìnveìrseìly proportiìonal, an iìncreìaseì iìn theì numbeìr of motoriìzeìd veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìveìnueì. Thiìs artiìcleì aiìms to deìteìrmiìneì theì iìnflueìnceì of Seìrviìceì Qualiìty, Sociìaliìzatiìon, and theì Samsat Driìveì THRU Systeìm on motor veìhiìcleì taxpayeìr compliìanceì at theì Karangaseìm Reìgeìncy Samsat offiìceì.  Thiìs reìseìarch useìs quantiìtatiìveì meìthods, data colleìctiìon teìchniìqueìs usiìng queìstiìonnaiìreìs and theì populatiìon and sampleì iìn thiìs reìseìarch iìs 100 peìopleì.   Data from thiìs reìseìarch was colleìcteìd by diìstriìbutiìng queìstiìonnaiìreìs and theìn theì data was analyzeìd usiìng theì multiìpleì liìneìar reìgreìssiìon meìthod.  Theì sampliìng teìchniìqueì useìs random sampliìng teìchniìqueì. Theì reìsults of thiìs reìseìarch show that Seìrviìceì Qualiìty and Sociìaliìzatiìon do not haveì a siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì, whiìleì theì driìveì thru Samsat systeìm has a posiìtiìveì and siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì.
Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Consumer Goods Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Warjana, Putu Erik; Padnyawati, Kadek Dewi; Ayu, Putu Cita
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/w9dy0s42

Abstract

This research aims to test and analyze the factors that influence stock returns of consumer goods sector companies with company size as a moderating variable listed on BEI in 2021-2023. These factors include Return on Equity (ROE) and Debt to Equity Ratio (DER). The population used in this research are companies that have gone public or are listed on the Indonesian Stock Exchange in the consumer goods sector from 2021 to 2023. The research sample was taken using purposive sampling, where the sample is used if it meets the following criteria: (1) The company has published a report financial statements every quarter during, (2) The company does not experience losses during 2021 to 2023. (3) Consumer goods companies that are not delisted or re-listed during 2021 to 2023. (4) Shares of each company are actively traded every quarterly during. The analysis technique used is SEM (structural equation model). The research results show that ROE has a positive and significant effect on stock returns. DER has no effect on stock returns. Company size is not able to moderate the relationship between ROE and stock returns. Company size is not able to moderate the relationship between DER and stock returns.
Pengaruh Literasi Keuangan Dan Pengetahuan Akuntansi Terhadap Kinerja UMKM Di Tabanan Padmawati, I Gusti Ayu Komang Sagung; Sumadi, Ni Komang; 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/a9cc2060

Abstract

This study aims to examine the influence of financial literacy and accounting knowledge on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan. MSMEs play a strategic role in the economy, especially in creating jobs and improving community welfare. MSME performance reflects the level of achievement in implementing programs to realize an organization’s vision and mission. The population in this study consists of 47,957 MSMEs registered with the Tabanan Regency Cooperative and SME Trade Service. The sampling method uses incidental sampling, and based on the Slovin formula, a sample of 100 respondents was obtained. The data analysis technique used is multiple linear regression. The results show that financial literacy has a significant positive impact on MSME performance. The higher the financial literacy of business owners, the better their business performance. Accounting knowledge also has a significant positive impact on MSME performance. Increasing accounting knowledge among business owners will improve their business performance.
Pengaruh Persepsi, Motivasi, Pengetahuan Perpajakan Terhadap Pilihan Berkarir Sebagai Konsultan Pajak: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia) Suartini, Ni Made; I Wayan Sudiana; Kadek Dewi Padnyawati
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/z62s1m55

Abstract

Careers in taxation have great opportunities for accounting graduates, especially as tax consultants, because the profession is still very much needed. In choosing a tax consultant can be influenced by many factors such as perception, motivation and taxation knowledge. This study aims in this study to determine the effect of perception, motivation and knowledge of taxation on student interest in a career as a public accountant. The population in the study were students of the Accounting Department of Hindu University of Indonesia who had taken taxation courses with the sample used, namely 196 respondents. The research method used is quantitative. The data analysis technique used in this study is multiple linear regression, the coefficient of determination, the F test and the t test. Based on the results of the study, it can be seen that perception has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.316 and sig 0.001 is obtained. (2) motivation has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.314 and sig 0.000 is obtained. (3) taxation knowledge has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.242 and sig 0.000 is obtained. The magnitude of the influence of the independent variables on student interest in a career as a public accountant is 59.3%.  
Dampak Pengetahuan, Motivasi, dan Kondisi Lingkungan Keluarga Terhadap Ketertarikan Mahasiswa dalam Berwirausaha Ni Kadek Tari Maya Pertiwi; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/tn1qza85

Abstract

This study aims to analyze the influence of entrepreneurial knowledge, entrepreneurial motivation, and family environment on accounting students' interest in entrepreneurship. The dependent variable in this research is entrepreneurial interest (Y), while the independent variables consist of entrepreneurial knowledge (X1), entrepreneurial motivation (X2), and family environment (X3). The population in this study includes 289 accounting students from the 2021 and 2022 cohorts. The sampling technique used the Slovin formula with a 10% margin of error, resulting in a sample of 74 respondents. Data were collected through the distribution of questionnaires. The data analysis technique employed is multiple linear regression. The results show that entrepreneurial knowledge (X1) has a significant influence on accounting students' interest in entrepreneurship, entrepreneurial motivation (X2) does not have a significant influence, while the family environment (X3) does have a significant influence on entrepreneurial interest. This study implies that educational institutions and families play a crucial role in fostering the entrepreneurial spirit among students, particularly accounting students
Transformasi Penyajian Laporan Keuangan Usaha Axmi Salon Sesuai Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Ni Komang Ayu Rianingsih; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/aqp7gg57

Abstract

          This study transforms the presentation of Axmi Salon's financial reports in accordance with the implementation of the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM).. The Indonesian Accounting Standards Board (DSAK) introduced the Indonesian Accounting Standards Board (DSAK) to simplify accounting guidelines for MSMEs, improve the quality of financial reporting, facilitate understanding, and minimize administrative costs. The implementation of this standard is expected to assist MSMEs in preparing complete financial reports, facilitate access to funding, and serve as a basis for business evaluation and decision-making. Axmi Salon, as an MSME in the field of care and beauty services, has not implemented a financial reporting structure in accordance with the Indonesian Accounting Standards Board (SAK EMKM), mainly because its financial records are relatively inaccurate and incomplete, covering only income and expenses. The records are still very simple and manual, do not show the correct stages of the accounting cycle, and are only understood by the owner. The purpose of this study is to determine how the transformation of the financial statement presentation model of Axmi Salon that adopts the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The analytical method used is descriptive, comparing the financial statements applied by Axmi Salon with the Indonesian Accounting Standards Board (SAK EMKM) to identify their suitability. The results of this study indicate that the financial statement records at Axmi Salon are still very simple and not in accordance with the Indonesian Accounting Standards Board (SAK EMKM). Factors hindering the implementation of SAK MSMEs include owners' lack of understanding of accounting standards, claims that standardized record-keeping is difficult, and a lack of discipline in bookkeeping. Furthermore, there is a lack of oversight from external parties such as the government and relevant institutions.
Pengaruh Loan to Deposit Ratio dan Tingkat Perputaran Kas Terhadap Profitabilitas LPD Se-Kecamatan Denpasar Selatan Ni Putu Della Widya Pramesti; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/353qxs05

Abstract

Lembaga Perkreditan Desa (LPD) or Village Credit Institutions are community-owned microfinance institutions that play a vital role in managing public funds and improving rural economic welfare. However, in practice, LPDs face challenges in efficiently managing funds and achieving profitability. This study intends to investigate the influence of Loan to Deposit Ratio and Cash Turnover Rate on Profitability in LPDs located in the South Denpasar District. The research utilizes a quantitative approach employing secondary data from annual financial reports of 11 LPDs for the period of 2021 to 2024, resulting in a total of 44 observations. Using the most recent version of SPSS, multiple linear regression is the analytical technique used. The findings show that while the Cash Turnover Rate significantly reduces profitability, the LDR has no discernible impact. These findings can provide strategic input for LPD managers in improving the efficiency of credit distribution and cash management to optimally impact the institution's financial performance.
Pengaruh Kejelasan Sasaran Anggaran Komitmen Organisasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan  Mengwi Wayan Sri Aryan Tini; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/xw61zk98

Abstract

Accountability is very necessary as a form of accountability of the village government to the community. The community is not only given information about the existence of the village budget, but also must be given a report. Accountability related to the realization of the budget. This study aims to examine the effect of clarity of budget targets, organizational commitment and community participation on the accountability of village fund management in Mengwi sub-district. The number of samples used in this study was 112 respondents using a purposive sampling method. Data collection was carried out using a questionnaire. Data analysis techniques used in this study were descriptive statistics, validity test, reliability tests, normality tests, multicolinearity tests, heteroscedasticity tests, multiple linear analysis, coefficient of determination (R), f tests. The results of the study indicate that clarity of budget targets, organizational commitment and community participation have a positive and significant influence on accountability in village fund management.  
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang pada Toko Wijaya Makmur Tabanan Ni Nyoman Selly Apriantini; Ni Komang Sumadi; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sqdpkb62

Abstract

  Inventory of merchandise is an important asset in trading companies that requires an internal control system to minimize the risk of loss. At Wijaya Makmur Store, there has been an increase in the number of inventory losses from 2022 to 2024, amounting to 782 units, 791 units, and 849 units respectively. This condition indicates that internal control over inventory needs to be analyzed to determine its level of effectiveness. This study aims to analyze the implementation of the internal control system over merchandise inventory based on the five components of COSO. This study employs a qualitative descriptive approach, with data acquisition undertaken through documentation, observations, and interviews. The results show that the internal control system has been implemented in accordance with the COSO components; however, there are still weaknesses in the separation of duties and the frequency of stock-taking, which is conducted only twice a year, so the control has not been fully effective in reducing the risk of loss. Therefore, improvements in supervision, better task distribution, and strengthening of control procedures are needed so that inventory management can be more effective
Pengaruh Sikap, Kontrol Perilaku dan Kemudahan Penggunaan Terhadap Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce Ni Luh Ayu Rimayanti; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cpw39130

Abstract

The rapid advancement of digital technology has encouraged the implementation of e-commerce-based accounting information systems to enhance efficiency and accuracy in managing financial information. Nevertheless, students’ interest in optimally utilizing these systems is still relatively low, despite living in an increasingly digital environment. This issue becomes important to examine, particularly among students of Universitas Hindu Indonesia who are engaged in economics and accounting-related fields of study. This research aims to examine the effect of Attitude, Behavioral Control, and Perceived Ease of Use on the Interest in Using E-Commerce-Based Accounting Information Systems. The study applies a quantitative approach involving 338 respondents selected using the Slovin formula. Data collection was conducted through questionnaires, while data analysis utilized multiple linear regression assisted by the SPSS application. The findings reveal that Attitude, Behavioral Control, and Perceived Ease of Use positively and significantly influence the Interest in Using E-Commerce-Based Accounting Information Systems. These results indicate that students are more likely to use the system when they possess positive attitudes, strong behavioral control, and perceive the system as easy to operate.
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 Tari Maya Pertiwi Ni Kadek Yeni Dwi Putri Ni Ketut Muliati Ni Komang Ayu Rianingsih Ni Komang Novita Sari Ni Komang Sumadi Ni Komang Tariani Ni Luh Adisti Abiyoga Wulandari Ni Luh Ayu Rimayanti 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 Nyoman Selly Apriantini Ni Putu Ayu Kusumawati Ni Putu Della Widya Pramesti 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 Sri Aryan Tini Wayan Sudiana, I Wisni Arie Pramuki, Ni Made Witari, Ni Made Ari Yeni Yuliantari, Putu