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All Journal Juara: Jurnal Riset Akuntansi Hita Akuntansi dan Keuangan Dharma Bhakti
I Wayan Budi Satriya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ANALISIS TINGKAT KESEHATAN BANK PERKREDITAN RAKYAT PT. BPR BALI PARTASEDANA DI GIANYAR BALI Satriya, I Wayan Budi; Maisaroh, Firda Dwi
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.872 KB)

Abstract

This research was conducted at BPR Bali Partasedana, one of the rural credit banks located in the Gianyar district of Bali. BPR Bali Partasedana is one of the rural credit banks that has a relatively high growth in the number of general loans and asset growth, this condition is indicating the increase of public trust to this rural credit bank. However, it is important to make sure increasing of the level of public trust, must folowed by increasing of rural credit bank quality. The quality of the rural credit banks in this study measured uses the CAMEL instrument, capital, asset quality, management, productive power and liquidity The results of this study indicate the health level of PT. BPR Bali Partasedana from 2015 to 2017 is in the healthy category. The quality health of banks BPR Bali Partasedana every year increase, this is evidenced by increasing of credit factors, which become the basis to determining quality of health level rural credit bank.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Fungsi Badan Pengawas terhadap Kualitas Laporan Keuangan I Putu Adi Mahendra; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v4i3.3162

Abstract

The progress of LPD depends on the quality of the financial statements generated. Financial statements are said to be qualified if they meet four characteristics, namely relevant, reliable, comparable, and understandable. The purpose of this research is to find out the effect of human resource competencies, the use of information technology and the function of supervisory bodies on the quality of financial statements (empirical studies on the LPD in Buleleng subdistrict). The population in this study is all employees and supervisory bodies which amounted to 198 people with 63 people selected as research samples. Sample capture uses a non probability sampling method with purposive sampling techniques. Data analysis techniques include validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, F tests, R2 tests, and t tests. Based on the results of the analysis shows that the competence of human resources does not have a significant effect on the quality of financial statements. While the use of information technology and the function of supervisory bodies has a positive and significant effect on the quality of financial statements.
PENDAMPINGAN DAN PELATIHAN PENYUSUNAN PEMBUKUAN SERTA PERPAJAKAN BAGI UMKM DI DESA TEGAL HARUM KECAMATAN DENPASAR UTARA Ni Komang Sumadi; SAP Arie Indraswarawati; I Wayan Budi Satriya; Rai Dwi Andayani
Dharma Bhakti Vol 1 No 1 (2023): Dharma Bhakti 
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v1i1.4000

Abstract

UMKM memiliki peranan yang penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja. UMKM juga dipercaya memiliki ketahanan yang tinggi sehingga dapat menjadi penopang bagi stabilitas system keuangan dan perekonomian. Pekembangan UMKM di Bali dari Tahun 2021-2022 mengalami peningkatan. Perkembangan ini tidak di dukung oleh pemahaman pelaku UMKM mengenai pembukuan dan perpajakan. Program Studi Sarjana Akuntansi FEBP UNHI melakukan kegiatan Pengabdian kepada masyarakt dengan memberikan pendampingan dan pelatihan mengenai penyusunan pembukuan dan perpajakan bagi UMKM di Desa Tegal Harum Denpasar Utara. Tujuan dari kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan pengetahuan dan pelatihan dalam bidang penyusunan pembukuan dan perpajakan, diharapkan kedepanya dalam menjalankan usahanya sudah mampu membuat pembukuan yang baik dan benar, mampu menghitung pajak yang akan di bayarkan dan melaporkan pajak. Kegiatan pengabdian pendampingan dan pelatihan ini di ikuti oleh 30 peserta pelaku UMKM yang berada di Desa tegal Haru Denpasar Utara.
Pengaruh Profesionalisme, Fungsi Badan Pengawas Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa Se-Kecamatan Tegallalang Oktavianti, Ni Kadek Devi; Putra, I Putu Deddy Samtika; Satriya, I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/30hsqk54

Abstract

This study aims to examine the effect of professionalism, supervisory functions, and human resource competence on the quality of financial reports. This research was conducted at the Village Credit Institution (LPD) in Tegallalang District using a questionnaire and involving 108 respondents. The data analysis method used is multiple linear regression analysis with the help of SPSS 24 software. The results show that (1) Professionalism has a significant effect on the quality of financial reports. (2) Supervisory function has a significant effect on the quality of financial reports. (3) Human resource competence has a significant effect on the quality of financial reports.  
Pengaruh Kompetensi Sumber Daya Manusia, Budaya Organisasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Di Bank Perkreditan Rakyat (Bpr) Se- Kecamatan Mengwi Pradnyani, Ni Made Rina; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/bc38pc61

Abstract

The financial statements are prepared to provide relevant information regarding the financial position and all transactions carried out by the reporting entity during a reporting period. This study aims to analyze the effect of understanding human resources, organizational culture and work experience on the quality of financial reports in BPRs throughout the Mengwi District. The research was conducted at BPRs throughout the Mengwi District. The sampling method used purposive sampling and obtained 86 employees who prepared financial reports. Data analysis techniques using multiple linear regression, instrument test, classical assumption test, and model feasibility test. The results of the study show that human resource competence, organizational culture, and work experience have a positive and significant effect on the quality of financial reports in BPRs throughout the Mengwi district.
Faktor – Faktor Yang Dapat Mempengaruhi Kecenderungan Kecurangan Akuntansi Dewi, Sinta Laksmi; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/4jarb729

Abstract

The tendency of accounting fraud is a form of misrepresentation or omission of amounts in the financial reporting process done intentionally to deceive the users of the reports. Accounting fraud also describe misrepresentation that arises due to improper application of accounting principles related to asset management, which results in non-compliance with Indonesian Financial Accounting Standards (PABU). The studi aim’s to determine the influence of the Implementation of Good Corporate Goverrnance and the Effectiivenes’s of Internal Control on the tendency of accounting fraud in Village Credit Institutions. Research was conductted on 8 Viillage Credit Institutiions in the Kuta Selatan District. Size for sampel on this study is 66 respondents selected usiing non-probabiility sampling methods. The analysiis technique used for this study is mulltiple linear regression. Result for this study the implementation of good corporate governance has a negative and signifiicant effect on the tendenciy of accounting fraud, and the effectiveness of internal control also has a negative and signifiicant effect on the tendency of accounting fraud.
Co-Authors Dewi, Sinta Laksmi I Putu Adi Mahendra Indraswarawati, Sang Ayu Putu Arie Maisaroh, Firda Dwi Ni Komang Sumadi Oktavianti, Ni Kadek Devi Pradnyani, Ni Made Rina Putra, I Putu Deddy Samtika Rai Dwi Andayani W Sang Ayu Putu Arie Indraswarawati SAP Arie Indraswarawati