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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.
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 Bagus Agung Yuda Andika Ida Bagus Gede Pradnyana 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 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