Article Per Year (5 Year)
p-Index From 2021 - 2026
5.652
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Ni Wayan Alit Erlinawati
Universitas Hindu Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 53 Documents
Search

 2   3   4   5   6 
Pengaruh Perputaran Kas, Kecukupan Modal Dan Pertumbuhan Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Ida Bagus Gede Pradnyana; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlinawati
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.v4i2.3160

Abstract

The amount of profit received by an LPD is very dependent on the ability of the management to manage various assets and debts owned. This research will focus on the factors that affect the level of profitability of LPDs such as cash balances, capital adequacy, and credit growth. In this study, LPDs in Payangan District were chosen to be the research location with a population of 48 LPDs in Payangan District. The sample of this study consisted of 96 financial statements from 32 LPDs that were declared active during the 2018-2020 period. This study uses multiple linear regression analysis techniques with results showing that the profitability of LPDs in Payangan District can be increased if the LPD cash turnover is getting better, capital adequacy is stable, and credit turnover is good.
Pengaruh Financial Distress Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Putu Ria Monica Sari; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v4i3.3188

Abstract

This study plans to decide the impact of monetary trouble and administrative proprietorship on the profit the executives of assembling organizations recorded on the Indonesia Stock Exchange in 2017-2020. This exploration is a kind of similar causal examination. The populace in this study were all Manufacturing Companies recorded on the Indonesia Stock Exchange in 2017-2020 upwards of 182 organizations. In light of the testing method utilizing purposive examining, 115 example organizations were gotten from 182 organizations. The information assortment method utilizes optional information from monetary reports distributed on the authority site of the Indonesia Stock Exchange. The scientific method utilized in this exploration is Logistic Regression Analysis. The outcomes showed that there is a positive connection between monetary pain factors on income the executives and there is a negative connection between administrative proprietorship and profit the board.
Pengaruh Transparansi, Akuntabilitas, Responsibilitas, Independensi, Dan Kewajaran Terhadap Kinerja Koperasi Ni Kadek Dian Nanda Putri; Ni Wayan Alit Erlinawati
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.v4i1.3196

Abstract

Performance is very important to measure in order to achieve a company goal. In cooperatives, performance is measured in two aspects, namely financial performance and management performance. In the current study, it will discuss and explore the relationship formed between Transparency, Accountability, Responsibility, Independence and Fairness in relation to the performance of cooperatives in Tegalalang District. The sample in this study amounted to 198 employees, all of whom were cooperative employees in the Tegalalang District. This study uses multiple linear regression analysis techniques with results showing that cooperative performance will increase when transparency, accountability, and responsibility increase. Fairness has no relationship to the level of performance of cooperatives in Tegalalang District.
Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Ditinjau Dari Perspektif Balance Scorecard (BSC) I Wayan Rudiana; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v3i4.3456

Abstract

The Balanced Scorecard is an approach to assessing company performance because it canprovide a comparison of the financial and non-financial sides. The method used in thisresearch is descriptive quantitative method. Perspective The results in this study indicatethat the financial perspective, ROE, DER, and CR obtain good criteria. The customerperspective gets good criteria and the results of the satisfaction questionnaire are verysatisfying to the company's performance. The internal business received the results ofinnovation and operations carried out by the company went well. The perspective oflearning and growing obtains satisfactory results. Final assessment, all criteria in thecategory are quite good.
Pengaruh Profesionalisme, Fungsi Badan Pengawas, dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa di Kabupaten Gianyar Kadek Sonia Dwiyanti; Ni Wayan Alit Erlina Wati
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.v4i1.3577

Abstract

An important part of the LPD's mission is to improve the quality of life for village residents, and it does so through implementing a wide range of programs and projects that benefit the community. For the purpose of this study, we are interested in determining how professionalism and regulatory body functions affect financial reporting quality. The Village Credit Institution in Gianyar Regency served as the site of this study. A total of 1,711 workers from 270 LPDs were included in this study. Purposive sampling was used to choose the 255 participants in this study, and multiple linear regression analysis was used to examine each participant's health. Financial report quality is positively and significantly influenced by professionalism, according to the findings of this study. The financial report quality variable is positively impacted by the role of the oversight body. The quality of financial statements is positively influenced by the level of accounting knowledge. As a starting point for developing legislation and policies aimed at raising the standard of financial reporting, the findings of this study should be taken into account.
Pengaruh Efektifitas Pengendalian Internal dan Moralitas Individu Terhadap Kecenderungan Kecurangan Di LPD Se-Kecamatan Melaya Kabupaten Jembrana Ni Luh Putu Ayu Remy Octaviani; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v4i1.3584

Abstract

Cheating propensity is a situation where the likelihood of cheating is very high and the consequences are detrimental to othersThis study was conducted in the Melaya District of Regency Jembrana to determine the relationship between the effectiveness of internal controls and the morale of individuals who are prone to misbehavior in LPD. This study uses all his LPD staff as the study population, a total of 71 samples, and study data are analyzed using multiple linear regression methods. The results of this study show that improving internal controls and employee morale can reduce an organization's exposure to fraud. In the future, LPD should improve the internal control system within the organization. Strict sanctions should be implemented for violations occurring within the organization so that employees have a deterrent and good work discipline is established.
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 Good Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Dengan Kompetensi Manajerial Sebagai Variabel Moderasi Pada LPD Se-Kecamatan Penebel Ni Wayan Siska Yanti; Ni Wayan Alit Erlina Wati; Putu Nuniek Hutnaleontina
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.v4i3.3960

Abstract

Organizational performance (LPD) is the work result of various goals that have been planned beforehand, and is used as a benchmark in organizational assessment. Evaluation is carried out to determine the effectiveness and efficiency of LPD activities in achieving the goal of developing a business. This research was conducted in order to determine the effect of Good Corporate Governance and Organizational Culture on the Performance of Village Credit Institutions (LPD) with Managerial Competence as a Moderating Variable in LPDs throughout Penebel District. The population in this study amounted to 170 respondents consisting of the Chairperson, Secretary and Treasurer of the LPD in 58 LPDs throughout Penebel District. The sample in this study amounted to 170 people who were determined by saturation sampling technique and tested by Partial Least Squares analysis technique. The results of this study explain that Good Corporate Governance and Organizational Culture have a positive and significant influence on the Performance of Village Credit Institutions. Meanwhile, the interaction between Managerial Competence and Good Corporate Governance and Organizational Culture has a positive and insignificant influence on the Performance of Village Credit Institutions.
Pengaruh Penggunaan Teknologi Informasi, Pelatihan Penyusunan Laporan Keuangan, Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan BUMDes Se – Kecamatan Marga Ni Putu Eni Risnawati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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.v4i2.4023

Abstract

This research aim to know the effect of using information technology, training of making finance report, and working experience toward the quality of BUMDes finance report in Marga sub-distrisct. The theory that used in this research is Theory of Planned Behavior and theory of agency. The population in this research are all of BUMDes employees in Marga sub-district with total 113 peoples. Total of sample in this research is 60 peoples determined by sampling purposive techniques, examined by using multiple linier regression techniques, and collecting the data with handing out quetionnaires. This result of this research showed that the used of information technology, training of making finance report and working experience which it gives positive infuential toward the quality of finance report. The suggestion be supposed to increase of updating on application, to arrange training of making finance report, and add working experience for BUMDes employee in Marga sub-district.
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.
Co-Authors ., NI PUTU YENI YULIANTARI Arie Indraswarawati Arniati, Ida Ayu Komang Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra Desak Made Deviyanti Dewa Ayu Anggitha Sastrawati Dewa Ayu Putu Karisma Adiputri Dewa Ayu Suci Candra Dewi Gusti Ayu Ari Andriani I Gusti Ayu Agung Trisna Widyani I GUSTI AYU NILAWATI I Gusti Ayu Ratih Dwi Artatik I Kadek Dodik Aditya I Ketut Yadnyana I Komang Alit Anggara Wijaya Kusuma I Made Hangga Hariawan I Made Restu Gunayasa I Wayan Arik Suwitra I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana I Wayan Warmita Ida Ayu Putu Widani Sugianingrat Ida Ayu Sasmita Dewi IDA AYU SASMITA DEWI Ida Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana Kadek Dewi Padnyawati Kadek Sonia Dwiyanti Komang Agung Semarabawa Komang Gede Martin Sumiarta Komang Gunawan Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Gusti Ayu Agung Aistawani Ni Kadek Darmiti Ni Kadek Deviyanti Ni Kadek Dian Nanda Putri Ni Kadek Dwi Marina Ni Kadek Mita Santini Ni Kadek Rika Evimalia Ni Ketut Santya Dewi Ni Komang Dina Sintyawati Ni Komang Dwi Marini Ni Komang Sumadi Ni Komang Tariani Ni Luh Putu Agustiari Sisca Dewi Ni Luh Putu Ayu Remy Octaviani Ni Luh Putu Hindrayani Ni Luh Titaria Juliartini Ni Made Ayu Indrawati Ni Made Mirayanti Ni Made Putri Ratna Suari NI MADE SUKRAWATI Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Eni Risnawati Ni Putu Mira Kartini Ni Putu Trisna Windika Pratiwi Ni Wayan Diah Sri Parwati Ni Wayan Eta Pristya Devi Ni Wayan Krisna Purnama Dewi Ni Wayan Siska Yanti Ni Wayan Windy Widyarini NI WAYAN YUNIASIH Putu Nuniek Hutnaleonita Putu Nuniek Hutnaleontina Putu Ria Monica Sari Sang Putu Ardi Stiawan Sudarsana Arka Susanti, Putu Herny Trisna Windika P