Article Per Year (5 Year)
p-Index From 2021 - 2026
2.771
P-Index
This Author published in this journals
All Journal Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan
Ni Putu Trisna Windika Pratiwi
Universitas Hindu Indonesia
Religion Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
PENGARUH BYSTANDER EFFECT, KETAATAN ATURAN AKUNTANSI DAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Wayan Tutik Aprianti; Ni Putu Ayu Kusumawati; Ni Putu Trisna Windika Pratiwi
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.v3i2.2761

Abstract

Fraud has a negative result on the survival of the organization. cheating must be solved quickly. This paper is made to provide a solution to the existence of fraud in institutions. diaman will look at factors related to fraud such as the Bystander Effect, Compliance with Accounting Rules and Religiosity. This research was conducted at the LPD in Abyansemal District with a sample of 99 respondents. The results reveal that fraud tends to increase when there is a high Bystander Effect in the organization. On the other hand, accounting fraud can be avoided through the obedient attitude of employees to accounting rules and the high attitude of religiosity of the individual.
Pengaruh Moralitas Individu, Keefektifan Pengendalian Internal, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Ni Putu Setia Asih; Ni Putu Ayu Kusumawati; Ni Putu Trisna Windika Pratiwi
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.v3i3.2912

Abstract

This paper is made to describe the influence that is formed between individual morality, effectiveness and internal control, and unethical behavior on the tendency of fraudulent acts. A total of 27 LPDs were used as the population and processed using linear regression analysis technique. From the results of the study it was found that fraud will tend to be high in an institution if its employees commit a lot of deviant actions (unethical behavior). However, the level of fraud can be avoided if employee morale and internal control are improved.
Pengaruh Ketaatan Aturan Akuntansi, Pengendalian Internal Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Ni Made Ayu Meri Yani; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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.v3i4.3453

Abstract

Fraud is a form of rule violation that has a detrimental effect on many people. Many factors underlie a fraud occurs. This study aims to see how much compliance with accounting rules, internal control, and spiritual intelligence can affect the level of a person's tendency to commit fraud in an institution. The LPD of Melaya Regency was used as the research location with all of its employees being the research population. This study uses 45 people as a sample which will later be distributed questionnaires to obtain data and studied by setting the use of multiple linear regression analysis. The view of this study found that the tendency of fraud can be reduced if the institution has high compliance with accounting rules, strict internal control, and good spiritual condition.
PENGARUH WHISTLEBLOWING, SPIP, GOOD GOVERNANCE, DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DANA DESA Kadek Sinta Prameswari; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi
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.v3i4.3466

Abstract

“Fraud is an act against or violates the law by people from within or from outside the organization, with the intention of obtaining personal or group benefits, directly or indirectly harming other parties. In an effort to minimize the occurrence of fraud, a preventive measure is needed, namely the prevention of fraud. Fraud Prevention is an action or effort to prevent or restrain someone from committing fraud that can be detrimental. This study aims to determine the effect of the whistleblowing system, the government's internal control system, good government governance, and the competence of the village apparatus on preventing fraud in the management of village funds. This research was conducted at the Village Office in East Denpasar District. The sample in this study consisted of 56 village officials. The sampling method used is the saturated method.. The results showed that the variable whistleblowing system, government internal control system, good government governance, and village apparatus competence had a positive and significant effect on preventing fraud in the management of village funds”.
Pengaruh Bystander Effect, Ketaatan Aturan Akuntansi dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Fraud Akuntansi Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut Kabupaten Bangli Ni Luh Ita Pratiwi; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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.v4i1.3579

Abstract

This research is structured with the aim of analyzing what factors can influence the level of accounting fraud tendency in a company. In this study, several factors will be analyzed, namely the bystander effect, compliance with accounting rules and the effectiveness of internal controls. bystander effect, compliance with accounting rules and effectiveness of internal control. This study uses LPD employees as the research population where the number of samples is 75 people. This study uses multiple linear regression analysis techniques with the result that an increase in the bystander effect in the institution will actually lead to an increase in fraud. Compliance with accounting rules and the effectiveness of internal controls that are continuously improved are proven to be able to reduce the possibility of fraud in the organization. The advice given by the researcher is that the LPD in the Shrinking District is expected to always protect employees who dare to report fraud, besides that the LPD in the Shrinking District should give strict sanctions to employees who do not comply with accounting rules and the LPD in the Shrinking District is expected to implement internal control properly.
Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa ( LPD ) Di Kecamatan Penebel I Made Gede Moniarta Jaya; Ni Putu Trisna Windika Pratiwi
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.v4i1.3593

Abstract

The research to discover the principles of good corporate governance on the financial overallperformance of village credit score establishment ( LPD ) in Penebel Subdistrict.The population in this studi was in 20 LPD in Penebel Districts, Tabanan Regency with a sample number of 40 respondents. Sample determination methods by purposive sampling, data analysis techniques used are descriptive statistics, validity testss, reliability testss, classicall asssumption testss, multipple linear regressions analyssis, determination coefficients (R2), F tests, t tests. The resultted of this study showed thats: Transpareency variable, Accountaability variable Indepndence variable ,Fairneess variable and have a possitive and significantt effect on the the Villlage Creditt Institutionn (LPD) in Penebel District Financial Performance and Respnsibilityvariable has an insignificant negative effect Financial Performance on the Village Credit Institution (LPD) in Penebel District
Pengaruh Retaliasi, Budaya Organisasi, Dan Norma Subjektif Terhadap Whistleblowing Intention Pada Lembaga Perkreditan Desa Se-Kecamatan Mengwi Ni Kadek Ayu Suastini; Ni Wayan Yuniasih; Ni Putu Trisna Windika Pratiwi
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.v4i3.3897

Abstract

This study aims for determine the effect of retaliation, organizational culture, and subjective norms on whistleblowing intentions in LPDs throughout the Mengwi District. The population in this study were all LPD employees in Mengwi District, totaling 306 people (Badung Regency LPLPD, 2022). The number of LPDs in Mengwi District is 38 LPDs with a total 75 Samples. Technique Data analysis using linear regression analysis. The results of the study show that Retaliation has a negative effect on whistleblowing intentions at LPDs throughout the Mengwi District. Organizational culture has a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District. Subjective norms have a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District.
Pengaruh Perputaran Kas, Pertumbuhan Jumlah Nasabah Kredit Dan Non Performing Loan (NPL) Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Sukawati Ni Putu Asriyanti; Ni Putu Trisna Windika Pratiwi
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.v4i2.4022

Abstract

Profitability becomes suitable to measure business performance, because profitability will reflect the capability on generating a profit or a measure of management’s effectiveness. This study about to determine effect of Cash Turnover, Growth in Number of Credit Clients and Non Performings Loan (NPL) at profitability. Study conducted on the Village Credits Institution at Sukawati District. The population are all VCIs in Sukawati District, 33 VCI. This study uses periodic data, namely LPD financial reports from 2019 to 2021. 99 financial statements from 33 active VCIs consisting of 3 years of financial statements are beinge examined using linear regression. Result concluds Cash Turnovers also Credit Clinets Growth give positive significant effect at Profitability variable. Meanwhile Non Performing Loan (NPL) gives negative significants effects on Profitability. This results could be considerated during the policy-making event to increase company profitability
Pengaruh Kecanggihan Teknologi, Kemampuan Teknik Personal, Dan Pengalaman Kerja Terhadap Efektivitas Sistem Informasi Akuntansi Di Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Denpasar Selatan Ni Luh Titaria Juliartini; Ni Wayan Alit Erlina Wati; Ni Putu Trisna Windika Pratiwi
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.v4i2.4026

Abstract

The goal of this study is to find out "how technological maturity, individual technical skills, and professional experience affect the efficiency of LPD's accounting information system in the South Denpasar district." This study was done in the LPD South District of Denpasar. The sample size for this study was 33 people, and purposive sampling was used to choose them. The questionnaire method is used to get the information. Multiple linear regression analysis was the method that was used to look at the data.Based on the results of the study, in which 33 people filled out questionnaires, we can say that technological maturity, personal technical skills, and work experience all make accounting information systems work better. It is known that if you want to make the accounting information system work better, you need to pay attention to the things that affect it.
Pengaruh Kualitas Kompetensi Sumber Daya Manusia, Penggunaan Teknologi Informasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Bumdes Se-Kecamatan Sukawati I Wayan Yadi Linggia Swandika; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
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.v4i4.3328

Abstract

This thesis is a research that describes the influence of human resource competence, use of information technology, and work experience on the quality of financial reports of Villageowned enterprises in Sukawati sub-district. The reason behind the researcher's interest in making this thesis, is based on observations and initial interviews conducted by researchers with Village-owned enterprises in Sukawati sub-district, where the financial reports produced by Village-owned enterprises are not in accordance with applicable standards. Researchers found indications why the quality of financial reports produced by Village-owned enterprises was not up to standard, namely because of the lack of accounting competence possessed by employees, not yet maximal use of information technology, and the lack of work experience of Village-owned enterprises management in the accounting field. The population in this study are users of financial statements Village-owned enterprises administrators in Sukawati District, totaling 36 people, the sampling technique used was saturated sampling technique. The number of samples used in this study were 36 respondents. The data analysis technique in this study used multiple linear regression analysis which was processed with the SPSS statistic 25 program. The results showed that (1) the competence of human resources has a positive and significant effect on the quality of financial reports, (2) the use of information technology has no effect on the quality of financial reports, (3) work experience has a positive and significant effect on the quality of financial reports
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Sri Damayanti Gusti Alit Suputra I Kadek Kumara Ari Wijaya I Made Gede Moniarta Jaya I Made Seta Umbaran I Wayan Yadi Linggia Swandika Kadek Dewi Padnyawati Kadek Sinta Prameswari Komang Adhi Rivan Niagawan Ni Kadek Ayu Suastini Ni Kadek Sri Dewi Asih Ni Komang Sumadi Ni Luh Dia Ayu Ningtias Ni Luh Ita Pratiwi Ni Luh Titaria Juliartini Ni Made Ayu Meri Yani Ni Made Winda Jatiningsih Ni Made Wisni Arie Pramuki Ni Putu Asriyanti Ni Putu Ayu Kusumawati Ni Putu Eka Widyastuti Ni Putu Setia Asih Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W