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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis 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 Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Latar Belakang Pendidikan, Pengalaman Kerja dan Keahlian Profesional Terhadap Efektivitas Sistem Pengendalian Intern di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kediri Ni Made Winda Jatiningsih; 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.v4i4.3871

Abstract

One of the assets and income for traditional villages called by LPD so that it requires good management by the management. Adequate supervision needs to be owned by each LPD to prevent abuse of authority by various parties and financial practices that can lead to bankruptcy of the LPD. The population is LPD in Kediri by sample of 63 people. The research method used is quantitative. In order to predict education background, work experience, profesional skills toward dependent variable we used regression analysis. Based on the results, educational background, work experience and professional skills have a positive and significant effect on the internal control system. Based on the results of research on Village Credit Institutions in Kediri District, Tabanan Regency, it shows that educational background has a considerable influence. So that for the LPD in Kediri District in the future it is hoped that in selecting the chairman of the LPD and the supervisory body to consider a higher level of education.
Pelatihan Aplikasi Keuangan Digital Pada Kube Sari Jaya Di Desa Sumerta Kauh Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeny Yuliantari; Gusti Alit Suputra
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.768

Abstract

KUBE Sari Jaya merupakan usaha kecil yang terdiri dari lima orang anggota, dimana fokus produksi yang mereka jalani adalah pembuatan kue tradisional, seperti sumping, dadar, bantal dan lain-lain. Identifikasi masalah yang ada di Kube sari jaya ialah masih rendahnya pengetahuan mengenai penggunaan aplikasi keuangan digital dalam mencatat transaksi-transaksi usaha. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan pelatihan aplikasi buku warung, dipilihnya aplikasi ini karena memiliki fitur-fitur ang lengkap dan aplikasi ini dapat digunakan secara offline. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya digitalisasi untuk usaha agar mitra mampu menghasilkan laporan keuangan yang lebih akurat demi keberlanjutan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai aplikasi digital keuangan, memberikan pelatihan aplikasi buku warung. Kegiatan pengabdian ini diharapkan memberikan dampak positif bagi keberlanjutan kube sari jaya. Pengabdian lanjutan yang tim pengabdi lakukan sekarang adalah memberikan pelatihan pengelolaan keuangan dengan menggunakan aplikasi buku warung. Penggunaan aplikasi ini akan lebih mempermudah akses mitra dalam mengetahui posisi keuangan, dimana segala transaksi jual beli telah dicatat melalui aplikasi ini. Pencatatan transaksi pada aplikasi buku warung ini dapat membantu mitra untuk mengetahui dengan cermat total omzet usaha mitra.
Influence Literacy Finance and Inclusion Finance To Sustainability Performance of MSMEs in Denpasar City With Behavior Finance As an Intervening Variable Ni Putu Trisna Windika Pratiwi; Cokorda Gde Bayu Putra; Ni Ketut Muliati; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7311

Abstract

Recession economy is threats faced by many countries , esp after various turmoil economy global Which happen in a number of decade Lastly , the sustainability of Micro , Small, and Medium Enterprises (MSMEs) is key in support economy local , especially in the middle global challenges such as predicted recession occurred in 2025. Research This aim for analyze influence financial literacy and financial inclusion to performance sustainability of MSMEs with financial behavior as intervening variable. population in study This is MSME actors who run business in Denpasar City with amount 32,776 units business. method taking samples in research This is probability sampling with technique Proportionate Stratified Random sampling ie techniques used when population have members / elements that are not homogeneous and stratified in a way proportional , with amount sample as many as 100 MSME actors in Denpasar City . Method data analysis used in study This that is apply method Structural Equation Model based Partial Least Square (PLS) with help SmartPLS. Research results state that in a way partial financial literacy and financial inclusion influential positive and significant to financial behavior. In terms of partial financial literacy, financial inclusion, and financial behavior influential positive and significant to performance sustainability of MSMEs. For effect mediation, results study state that financial behavior capable mediate influence financial literacy and financial inclusion to performance sustainability of MSMEs.
MODERASI TRI HITA KARANA PADA DETERMINAN KINERJA KEUANGAN LPD DI DENPASAR Ni Putu Trisna Windika Pratiwi; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari; Gusti Alit Suputra
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.141-148

Abstract

The Village Credit Institution (LPD) in Bali is a hybrid organization that balances financial functions with social goals. This study aims to analyze the effect of organizational structure and financial literacy on LPD financial performance, and to examine the role of Tri Hita Karana (THK) Culture as a moderating variable. The research was conducted on 34 LPDs in Denpasar City with a sample of 97 respondents consisting of the chairman, secretary, and treasurer. Data were analyzed using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach. The results showed that organizational structure and financial literacy had a significant positive effect on financial performance. Financial literacy was found to be the most dominant variable. However, the moderation test showed that THK Culture did not significantly moderate the relationship between organizational structure and financial literacy on financial performance. These findings support the Resource-Based View (RBV) theory regarding the importance of internal resources but indicate that THK functions more as a social foundation for legitimacy than a technical moderator of financial performance.
SOSIALISASI DAN EDUKASI PENGELOLAAN SAMPAH DI DESA PEMECUTAN KAJA Ida Ayu Putu Sri Mahapatni; Ni Putu Trisna Windika Pratiwi
JURNAL SEWAKA BHAKTI Vol 12 No 1 (2026): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/q8hnhp81

Abstract

Sustainable waste management is key to reducing negative impacts on the environment. Waste management socialization and education are a form of community service carried out by the Hindu University of Indonesia through the Thematic Community Service Program (KKN) "Jagat Kerthi" which carries the theme of Harmonization of the Universe. The issue of harmonizing the universe is certainly inseparable from the problem of waste which is very closely related to people's daily lives so that if not managed properly it can certainly have a negative impact on the environment. Through this socialization and education, the community, especially the PKK women of Pemecutan Kaja Village, will gain information and knowledge regarding the importance of independent waste sorting and the reactivation of the Waste Bank in Pemecutan Kaja Village as an initial step that can be taken in sustainable waste management and for environmental sustainability.
Pengaruh Kesadaran Wajib Pajak, Sistem Samsat Drive Thru, Dan Program Pemutihan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kota Denpasar I Gede Indra Suardinata; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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/ec38hy20

Abstract

Compliance is motivation to comply with existing rules. In the taxation, tax compliance is about fulfilling the obligation to pay taxes voluntarily to support national development. This study aims to investigate how Taxpayer Awareness, the Samsat Drive Thru System, and the Tax Amnesty Program affect motor vehicle taxpayer compliance at the Denpasar City Samsat. The study involved taxpayers registered at the Denpasar City Samsat with a total population of 1,019,523 people. From this population, 100 taxpayers were selected using a simple random sampling method with the Slovin formula. The results of the study indicate that the three factors—taxpayer awareness, the Samsat Drive Thru system, and the tax amnesty program—all have a positive and significant influence on motor vehicle taxpayer compliance.
Implementasi Sistem Pengendalian Internal Pada Sistem Penggajian Koperasi Konsumen Karya Dana Pertiwi Di Denpasar Ni Komang Sri Septina Dewi; Cokorda Gde Bayu Putra; Ni Putu Trisna Windika Pratiwi
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/kaq3bz27

Abstract

Internal control system is a process that involves all levels of the organization which aims to provide adequate confidence in the achievement of objectives related to operations, reporting and compliance. This research aims to find out how the internal control system for the payroll system at Koperasi Konsumen Karya Dana Pertiwi. The method used in this research is qualitative descriptive analysis, namely analysis carried out by describing and understanding research phenomena based on qualitative data. Data was collected through observation, interviews and documentation. The results of this research found that payroll at Koperasi Konsumen Karya Dana Pertiwi consists of functions, documents and procedures that form unified system. Meanwhile, the internal control system for the payroll system still has dual functions in the control activity component.
Pengaruh Kemudahan Penggunaan, Manfaat, Dan Risiko Terhadap Minat Penggunaan Qris Untuk Transaksi Pembayaran Pada Umkm Di Pasar Kuliner Gianyar i komang eris artayasa; I Putu Deddy Samtika; Ni Putu Trisna Windika Pratiwi
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/gj65cn12

Abstract

This study aims to examine the influence of perceived ease of use, perceived benefits, and perceived risks on the intention to use QRIS by employing a quantitative approach with a saturated sampling technique involving 83 respondents. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression .The findings reveal that perceived ease of use has a positive and significant effect on the intention to use QRIS, while perceived benefits and perceived risks do not show significant effects, although collectively the three variables have a significant influence with a determination value of 77.7%, indicating that most of the variation in usage intention can be explained by the independent variables. These results highlight that ease of use is the dominant factor driving MSMEs to adopt QRIS, whereas risk is no longer a major concern due to growing trust in the security of digital payment systems.
Pengaruh Penyaluran Kredit dan Kredit Macet Terhadap Perputaran Arus Kas Pada Koperasi Serba Usaha (KSU) Se-Kecamatan Tegallalang Gianyar Ni Putu Karniasih; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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: 10.32795/28ta8m86

Abstract

ABSTRACT Cash flow turnover is an important indicator in assessing the liquidity and operational efficiency of cooperatives. Cash flow reflects the extent to which a cooperative can generate cash from its business activities to meet short-term obligations, finance daily operations, and support business growth. This study aims to analyze the effect of loan disbursement and non-performing loans on cash flow turnover in Multipurpose Cooperatives (KSU) throughout Tegallalang District, Gianyar. This research uses a quantitative approach with secondary data obtained from the financial statements of 32 active cooperatives that served as research samples. Data analysis was carried out using IBM SPSS, with testing stages including the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test (Adjusted R²), simultaneous test (F-test), and partial test (t-test). The results show that (1) loan disbursement has a positive and significant effect on cash flow turnover, and (2) non-performing loans have a negative and significant effect on cash flow turnover. Based on these findings, it is recommended that cooperatives improve the effectiveness of loan disbursement and strengthen the non-performing loan control system to maintain cash flow stability and support the sustainability of cooperative operations.
Peran Income Audit Dalam Mengurangi Kesalahan Terhadap Pemeriksaan Pendapatan: Studi Hotel Prama Sanur Beach Bali I Wayan Sudarsana; Ni Putu Trisna Windika Pratiwi
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/p25xz938

Abstract

This study aims to analyze the role of income audit in identifying and reducing revenue recording errors at Hotel Prama Sanur Beach Bali and to determine the factors that hinder its implementation. This research uses a descriptive method with a qualitative approach. The research data were obtained through observation, interviews, and documentation with the main informant being the income auditor, supported by documents such as daily revenue reports and hotel transaction records. Data analysis employed the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The results show that the main problem in the income audit process is the occurrence of revenue not balance caused by errors in posting room charges, discrepancies in recording Food and Beverage (FB) outlet revenue, errors in recreation revenue, and inaccuracies in the calculation and posting of tax and service charges. These problems are generally triggered by human error, such as incorrect nominal input, incorrect use of account codes, double posting, and delays in posting transactions. Income audit plays a role as an internal control mechanism through a daily verification and reconciliation process that functions as a detective control and corrective control in detecting and correcting revenue recording errors. However, the effectiveness of income audit implementation is still influenced by several obstacles, such as a high level of human error, delays in supporting documents, high transaction volumes during high occupancy periods, suboptimal coordination between departments, and constraints in system usage.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Sri Damayanti Cokorda Gde Bayu Putra Cokorda Gde Bayu Putra Gusti Alit Suputra I Gede Indra Suardinata I Kadek Kumara Ari Wijaya i komang eris artayasa I Made Gede Moniarta Jaya I Made Seta Umbaran I Putu Deddy Samtika I Wayan Sudarsana I Wayan Yadi Linggia Swandika Ida Ayu Putu Sri Mahapatni Kadek Dewi Padnyawati Kadek Sinta Prameswari Komang Adhi Rivan Niagawan Ni Kadek Ayu Suastini Ni Kadek Sri Dewi Asih Ni Ketut Muliati Ni Komang Sri Septina Dewi 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 Made Wisni Arie Pramuki Ni Putu Asriyanti Ni Putu Ayu Kusumawati Ni Putu Eka Widyastuti Ni Putu Karniasih Ni Putu Setia Asih Ni Putu Yeni Yuliantari Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Putu Cita Ayu Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W