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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

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Pengaruh Pemahaman Akuntansi, Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (BUMDes) Se-Kecamatan Sidemen Kabupaten Karangasem Dewa Ayu Anggitha Sastrawati; Ni Wayan Alit Erlina Wati; Ni Putu Yeni Yuliantari
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.v4i4.3824

Abstract

This study aims to determine the effect of accounting understanding, use of information technology, internal control systems on the quality of BUMDes financial reports in Sidemen District. The research method used is a quantitative research method with primary data obtained from questionnaire data. The population of this study is all BUMDes in Sidemen District. The sampling technique used was purposive sampling with 45 respondents. The data analysis technique used is multiple linear regression which is processed with the help of the SPSS for windows program. The results of this study indicate that partially the level of understanding of accounting, utilization of information technology and internal control system has a positive and significant effect on the quality of financial reports.
Pengaruh Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Pencegahan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Abiansemal Ni Made Ayu Indrawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
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.v4i4.3888

Abstract

The research was conducted to reveal the relationship between the implementation of the Tri Hita Karana internal control system and culture towards anti-fraud actions in Village Credit Institutions (LPD) throughout the Abiansemal District. All the subjects of this study were the Chairpersons and Supervisory Boards of 32 Village Credit Institutions (LPD) in Abiansemar District, Badung Regency. The sample size for this study was 128 people. This study found that the internal control system can be a cause of preventable accounting fraud. The application of the Tri Hita Karana culture can be one way to prevent accounting fraud. Seeing this study, in the future Village Credit Institutions (LPD) throughout Abiansemal Regency will be encouraged to improve their internal control systems by ensuring that all existing LPD regulations are complied with by their employees. It is hoped that it can be improved. Violation of these regulations is subject to severe sanctions designed to build work discipline that can reduce the possibility of fraud
ANALISIS KOMPETENSI DAN PEMAHAMAN TFRAUD DALAM MENDETEKSI FRAUD PADA KOPERASI SIMPAN PINJAM Ni Wayan Alit Erlina Wati; Arie Indraswarawati; Trisna Windika P
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): 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.13.1.2021.136-146

Abstract

Penelitian ini bertujuan untuk mengetahui sejauh mana kompetensi dan pemahaman fraud yang dimiliki oleh pengawas , pimpinan dan manajer dalam mendeteksi fraud yang terjadi pada koperasi simpan pinjam di Kecamatan Denpasar Timur sudah memadai atau tidak. Populasi dalam penelitian ini adalah pengawas dan pengurus koperasi simpan pinjam di wilayah Denpasar Timur yang masih aktif beroperasi. Penentuan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling, yang memenuhi kriteria sampel 61 responden. Pengumpulan data menggunakan kuesioner. Pengujian data dengan validitas dan reliabilitas, analisis data menggunakan metode kelas interval. Hasil penelitian menunjukkan bahwa kompetensi yang dimiliki manajer, ketua dan pengawas dilihat dari pengetahuan akuntansi sudah memadai dengan nilai rata-rata 3,98, ditinjau dari sikap yang dimiliki dengan skor 4,45 dalam kategori sangat memadai yang menjunjung tinggi nilai-nilai pancasila, keterampilan yang dimiliki sangat memadai dengan skor 4.22. Pemahaman tentang fraud dari manajer, ketua dan pengawasdengan skor rata-rata 3,83 dalam katagori memadai dan kemampuan dalam mendeteksi fraud yang dimilikisecara rata-rata sebesar 4,44 dalam katagori sangat memadai.
MENGUNGKAP PERAN DESA ADAT DALAM PRAKTIK TATA KELOLA LPD DI BALI I Wayan Sudiana; Ni Made Wisni Arie Pramuki; Ni Wayan Alit Erlinawati; Kadek Dewi Pradnyawati; Putu Nuniek Hutnaleontina
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.240-258

Abstract

Village Credit Institution (VCI) is a microfinance institution that is specifically in Bali Province and has a role to maintain the existence of traditional village institutions that are the last bastion of Balinese culture. The existence of VCI supported by the traditional village community (krama desa) has a very strategic function, namely to spur rural economic development, prevent farmers from the trap of ijon from middlemen, and at the same time maintain the local wisdom of the traditional village. The purpose of VCI is to help traditional villages carry out their cultural functions. VCI has been proven to be able to improve the economic, social, and cultural conditions of the community. In fact, not all VCIs are able to develop sustainably. One of the factors causing this problem is the lack of awareness to realize governance practices in preventing conflicts between administrators and village communities as VCI owners. Good governance practices must meet the principles of transparency, accountability, responsibility, independence, and fairness. Therefore, it is important to review the governance practices of custom-based VCIs. This research was conducted at LPD Kerobokan. Data analysis with a qualitative descriptive approach. The main findings of this study confirm that customary villages play a central role in the management of Village Credit Institutions (VCI). The study shows that the structure and decision-making process based on customary village deliberations provide strong legitimacy to VCI policies and practices. This not only increases transparency but also strengthens community trust in VCI. The importance of synergy between custom and governance in VCI management by strengthening the role of customary villages and integrating local values ??in governance.
Pengaruh Independensi, Kompetensi, Dan Pengetahuan Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Denpasar I Made Putra Juliantara; Ni Wayan Alit Erlina Wati; Putu Cita Ayu
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: 10.32795/6a1b6w88

Abstract

This study emphasizes that ensuring audit quality is fundamental to upholdingintegrity of financial statements while building stakeholder trust. In Indonesia, repeated audit failures indicate issues with auditor independence, competence, and knowledge that can undermine public trust. Using a quantitative survey design on 85 auditars from 15 Public Accounting Firms (KAP) in Denpasar Citty, thiss study analyzes the role of these three elements influencing audit quality through instrument tests, classical assumptions, and multiple linear regression. The outcomes reveal that auditor independence, competence, and knowledge have a significant effect on improving audit qualiyt, with an Adjusted R² velue of 0.665, maening they are able to explain 66.5% of the variatian in audit quality, while the remainder is shaped by other factors outside the study. This finding emphasizes the importance of strengthening these three aspects to achieve reliable and high-quality audit practicese.
Pengaruh Penengendalian Internal, Budaya Organisasi Dan Kompetensi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring Ni Kadek Desi Dwipayani; I Wayan Sudiana; Ni Wayan Alit Erlinawati
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: 10.32795/2gyc6p20

Abstract

This study aims to analyze the influence of internal control, organizational culture, and competence on the financial performance of Village Credit Institutions (LPD) throughout Tampaksiring District. This type of research is quantitative using a survey method by distributing questionnaires to 177 respondents who are LPD administrators and employees. Data were analyzed using multiple linear regression analysis techniques. The test results show that organizational culture and competence have a positive and significant effect on financial performance, while internal control does not have a significant effect. These results indicate that improving a strong organizational culture and good individual competence play an important role in supporting LPD financial performance. Conversely, the implementation of suboptimal internal control causes ineffectiveness in improving financial performance. Therefore, the main focus in the development of LPD in the future needs to be directed at improving HR competence and strengthening organizational culture that supports integrity, transparency, and collaboration. 
Aspek yang Menjadi Faktor Penentu Pengelolaan Keuangan Pribadi Mahasiswa S1 FEBP UNHI Ni Luh Putu Widiantari; Ni Wayan Alit Erlina Wati; Putu Cita Ayu
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: 10.32795/7jy5gr85

Abstract

Managing money is basically about how someone sees and handles their personal finances overall—from assets and budgeting to the resources they have. Interestingly, when students have high financial literacy, they might be more inclined to live a hedonistic lifestyle. That means living in a way that’s all about chasing pleasure—like going out a lot, indulging in entertainment, enjoying city life, buying things they don’t really need, and seeking attention. This research looks into how financial literacy and a hedonistic lifestyle affect financial management. The study was done at the FEBP UNHI Denpasar. Out of a total population of 965 people, 283 respondents were chosen using accidental sampling (basically whoever happened to be available). The analysis used multiple linear regression and found that financial literacy positively affects financial management, while a hedonistic lifestyle has a negative and significant influence.
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 GRC Disclosure dan ROA Terhadap Return Saham Sektor Asuransi di BEI Tahun 2022 -2024 Kadek Ariati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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/jb7nsb80

Abstract

Stock returns denote the economic benefits accrued by investors from holding ownership stakes in a firm. An escalation in stock returns is commonly interpreted as a signal of robust corporate performance, which in turn tends to stimulate investor appetite. The drivers of stock returns are inherently multidimensional, encompassing both financial and non-financial attributes. This study is designed to scrutinize the interrelationship between Governance, Risk, and Compliance (GRC), Return on Assets (ROA), and stock returns. The empirical scope of this research encompasses a cohort of 18 insurance firms registered onthe IDX throughout the 2022–2024 observational span. A census (saturated sampling) technique was implemented, whereby the entire population was incorporated as the analytical sample. Data were derived from corporate annual reports employing a documentation-based collection method. The analytical approach utilizes multiple linear regression, facilitated through SPSS software. The procedure was initiated with descriptive statistical analysis to delineate data characteristics, followed by classical assumption diagnostics, including tests of normality, multicollinearity, autocorrelation, and heteroscedasticity. Model robustness was subsequently appraised using the coefficient of determination (R²) alongside the F-test, while hypothesis testing was conducted via the t-test. The empirical findings substantiate that GRC disclosure encompassing governance, risk, and compliance dimensions exerts a positive and statistically signnificant effect on stock returns. Conversely, although ROA demonstrates a positive directional association with stock returns, its influence does not attain statistical significance within the context of the insurance sector.
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 Dewa Ayu Winda Sapitri 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 Endra Lesmana Putra I Made Hangga Hariawan I Made Putra Juliantara 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 Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana Kadek Ariati Kadek Dewi Padnyawati Kadek Dewi Pradnyawati 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 Desi Dwipayani 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 Ayu Rianingsih Ni Komang Dina Sintyawati Ni Komang Dwi Marini Ni Komang Sumadi Ni Komang Tariani Ni Luh Ayu Rimayanti Ni Luh Putu Agustiari Sisca Dewi Ni Luh Putu Ayu Remy Octaviani Ni Luh Putu Hindrayani Ni Luh Putu Widiantari 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 Della Widya Pramesti 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 Cita Ayu Putu Nuniek Hutnaleonita Putu Nuniek Hutnaleontina Putu Ria Monica Sari Sang Putu Ardi Stiawan Sudarsana Arka Susanti, Putu Herny Trisna Windika P