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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Juara: Jurnal Riset Akuntansi International Journal of Interreligious and Intercultural Studies WIDYABHAKTI Jurnal Ilmiah Populer DHARMASMRTI: Jurnal Pascasarjana UNHI WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Manajemen Widya Amerta Hita Akuntansi dan Keuangan Dharma Bhakti
Ni Komang Sumadi
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Pariwisata, Universitas Hindu Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEADILAN DISTRIBUTIF, KEPATUHAN PENGENDALIAN INTERNAL, DAN LOVE OF MONEY TERHADAP KECENDERUNGAN KECURANGAN PENGGUNAAN DANA DESA Ni Luh Putu Agustiari Sisca Dewi; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i2.1009

Abstract

Fraud isl anl intentionall act by one orl more individuals inl management orl those responsible forl governancel, employeesl, andl third parties thatl involves thel use ofl guile to gainl anl unfair advantage orl breakl thel lawl. Generally thel tendency ofl fraud occurs because ofl pressure to commit fraud orl encouragement to take advantage ofl opportunities thatl existl. Thisl research aims to examine andl re- analyze thel influence ofl thel variables ofl distributivel justicel, compliance with internall control andl lovel ofl moneyl onl thel tendency ofl fraudulent use ofl village fundsl. Thel populationl inl thisl study were all village officials andl all BPD members inl thel Kerambitanl District ofl Tabananl Regencyl, while thel sample wasl 135 peoplel. Thel method ofl determiningl thel sample inl thisl study uses a purposivel samplingl techniquel. Datal collectionl wasl carried outl through a questionnaire thatl wasl distributed directlyl. Datal analysisl method used isl multiple linearl regressionl analysisl. Thel results ofl thisl study indicate thatl thel variables ofl distributivel justice andl lovel ofl moneyl havel positivel andl significant effects onl thel tendency ofl fraudl, while internall control compliance hasl a negativel andl significant effect onl thel tendency ofl fraudl.
EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN DI PT. ASTRA DAIHATSU CABANG DENPASAR SANUR I Wayan Junaedi Setiawan; Ni Komang Sumadi; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1487

Abstract

The study aims to fiind out how effectiveness is sales internal control sysstem at PT. Astra Daihatsu branch Denpasar Sanur. The method used to obtain data what is needed in preparing the report is the method interviews,documentation and literature studies while egineering data analysis used in this research in analysis qualitative. This analysis is done by collecting data regarding internal control, sales system and compare in with related theories. This research was conducted at PT. Astra Daihatsu branch Denpasar Sanur address at Jl. By Pass Ngurah Rai No.8 Pekandelan-Sanur Kaja south Denpasar Selatan district.The results of this study indicate that the implementation of the system internal sales control at PT. Astra Daihatsu branch Denpasar Sanur is already running pretty good where company has fifilled all five aspects based on system components internal control such as : 1). Control Environment 2). Risk Assessment, 3). Activity Controlling, 4). Information and Communication and 5). Monitoring.
PENGARUH RISIKO AUDIT, TINDAKAN SUPERVISI DAN PROSEDUR REVIEW TERHADAP PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Ni Wayan Vega Juniyanti; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1568

Abstract

This. study the effect of audit. risk, supervision measures, and review procedures on premature.Termination. Of. Audit. procedures. Population in this study were all auditors who worked at the State Audit Board of the Republic of Indonesia, representing the Province of Bali, totaling 60 auditors, and the entire population in this study was sampled, namely 60 auditors. Datacollection techniques in this study using a questionnaire (questionnaire). The method of determining the sample using purposive sampling method. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that audit risk has no effect on premature termination of audit procedures. Partially, only review procedures have a negative and significant effect. on premature .termination. of .audit procedures at BPK RI Representatives of Bali Province, while audit risks and supervision measures have no effect on premature termination of audit procedures at BPK RI Representatives of Bali Province.
PENGARUH KOMPETENSI, PRAKTEK AKUNTABILITAS DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN (FRAUD) DALAM PENGELOLAAN DANA DESA Ni Wayan Sariwati; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1815

Abstract

Prevention of fraud in villages financial management is important on the implementation of villager governances. This researcher aims to determine the impact of competencing, practice of accountabilities and individual morality on prevention (fraud). The population used was all village officials in villages throughout the sub-district of Ubud, a total of 56 people. The technique of determining the sample is purposive sampling with multiple regression as a data analysis technique. From the test results, a competency variable does not have a significant impact on fraud prevention, accountability practices have a positive effect on fraud prevention. Meanwhile, individual morality has a negative impact on the prevention of fraud in the management of village funds in villages throughout the sub-district of Ubud.
PENGARUH TIME PRESSURE, PROFESIONAL COMMITMENT DAN LOCUS OF CONTROL TERHADAP PENGHENTIAN PREMATUR PROSEDUR AUDIT I Putu Gede Krisna Ekadana; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1817

Abstract

Premature sign off audit procedures is a condition where the auditor stops one or more audit steps required in the audit procedure without replacing other steps. This study aims to examine how the effect of time pressure, professional commitment, and locus of control on premature termination of audit procedures. The population in this study is a public accounting firm in Bali Province. This type of research is quantitative and the sampling technique used is purposive sampling method, so that the sample obtained is as many as 40 auditors. The analytical method used in this research is multiple linear regression analysis. The hypothesis was tested using the t-test with a significance level of 5%. Based on the results of the simultaneous analysis test, time pressure, professional commitment, and locus of control have a significant effect on premature termination of audit procedures, and partially time pressure, professional commitment, and locus of control have a positive and significant effect on premature termination of audit procedures.
PENGARUH KEJELASAN SASARAN ANGGARAN, AUDIT KINERJA DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Ni Putu Devi Anggreni; Ni Komang Sumadi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1823

Abstract

Accountability is a performance control tool in an organization. Accountability.is needed as an .that.the.implementation.of.village.government has been carried out well. Accountability can be influenced by several factors such as clarity of budget targets, performance audits and the role of village officials. This study aims to determine the effect of clarity of budget targets, performance audits and the role of village officials on the accountability of village fund management in Penebel District, Tabanan Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 90 respondents using purposive sampling technique using criteria. The results of hypothesis testing show that the variables of clarity of budget targets and the role of village officials have an effect on the accountability of village fund management and performance audits have no effect on the accountability of village fund management in Penebel District, Tabanan Regency.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PELATIHAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BADUNG I Gede Wira Andika; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1825

Abstract

Village Credit Institutions (LPD) are financial institutions that help deal with credit problems in the community. The performance of each individual is needed in the management of the Village Credit Institution (LPD). Individual performance is the result of a person's work or expertise to carry out something successfully and efficiently both in quantity and quality in a company. The purpose of this study is to determine the influence of the use of information technology, training and effectiveness of accounting information systems on individual performance. This research was conducted at the Village Credit Institution (LPD) in Badung Regency which has a healthy category with a total of 53 LPD. Data collection techniques in this study used a questionnaire distributed to respondents. Respondents of this research are the head, treasurer, secretary, and savings division who work at the Village Credit Institution (LPD) in Badung Regency. The method used in sampling was purposive sampling method, is determination of the sample based on the suitability of certain characteristics in order to obtain as many as 212 respondents. The data analysis technique used is multiple linear regression with the help of SPSS 21 for Windows. Based on the results of data analysis, it was found that the use of information technology had no effect on individual performance because most of the LPD employees were over 51 years of age who were less able to take advantage of the technology that was currently developing. Meanwhile, training and the effectiveness of accounting information systems have a positive effect on individual performance.
PENGARUH KESESUAIAN TUGAS, INSENTIF, EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LPD DI KECAMATAN MENGWI Ni Nyoman Ayu Trisna Dewi; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1995

Abstract

This study aims in this study to determine the effect of task suitability, incentives, effectiveness of SIA implementation, work environment influence on employee performance on employee performance of SIA users. The population in this study were all employees of SIA users in LPD, Mengwi District. The sample used in this study was 120 respondents. The data analysis techniques used in this study were the validity, reliability, classical assumptions, multiple linear regression, coefficient of determination, t test and F test. Based on the research results it can be seen that: (1) task suitability has a significant positive effect on employee performance, where the coefficient value of regression is 0.289 and sig 0.011. (2) the incentive has a significant positive effect on employee performance, where the regression coefficient value is 0.427 and sig 0.001. (3) the effectiveness of the implementation of SIA has a significant positive effect on employee performance, where the regression coefficient value is 0.358 and sig is 0.005. (4) the work environment has a significant positive effect on employee performance, where the regression coefficient value is 0.185 and sig 0.004. The magnitude of the influence of the variable task suitability, incentives, effectiveness of SIA implementation, work environment on employee performance is 50.7%.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, SISTEM INFORMASI AKUNTANSI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKERDITAN DESA (LPD) SEKECAMATAN PENEBEL I Gede Made Merta Sedana; Ni Komang Sumadi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2013

Abstract

LPD or village credit institutions are non-bank financial institutions that help villages and village communities manage their finances. The purpose of this study was to examine the effect of transformational leadership style, accounting information systems and motivation on employee performance at the Village Perkerditan Institute (LPD) of Penebel Subdistrict. The population used in this study were all 113 LPD employees in the Penebel District. Determination of the sample using purposive sampling method in order to get 74 people as a sample. After the instrument test and classical assumption test were carried out, the data analysis was then carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that transformational leadership style had a positive and significant effect on employee performance at the Village Credit Institution (LPD). Penebel sub-district. The accounting information system has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district. Motivation has a positive and significant effect on employee performance at the Village Credit Institution (LPD) in Penebel sub-district.
PENGARUH KEJELASAN SASARAN ANGGARAN,KOMPETENSI APARATUR DESA,DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA I Wayan Pebriyanto; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2026

Abstract

This research aims to examine and analyze the effect of clarity, budget targets, the competence village officials and the internal control system on the accountability of village fund management. The entire village apparatus in the Sukawati District Government, Gianyar Regency, totaling 12 villages in the Sukawati District, were used as the population in this study and the sample in this study were 95 people. The questionnaire was used as a tool to collect data and purposive sampling was used to determine the sample. Multiple linear regression analysis was used as an analytical technique. The clarity of budget objectives will not affect the accountability of the village and village government is the result of this research. Partially, only the ability of village officials has an influence on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency, while the clarity of budget targets and the internal control system has no effect on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency.
Co-Authors Amurwabumi, Ni Putu Nandini Semara Anak Agung Ayu Puja Mas Sukasih Arie Indraswarawati, Sang Ayu Putu Ayu Lia Juwitha Dewi COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Ayu Gita Padma Wedari Dian Novita Sari Gusti Ayu Putu Helenia I Gede Aryana Mahayasa I Gede Made Merta Sedana I Gede Wira Andika I Gusti Ayu Hari Prihantini Devi I Gusti Ayu Made Novi Ariskayanti I Komang Gita Wedananta I Made Endra Lesmana Putra I Made Hangga Hariawan I Made Risma M Arsha I Putu Deddy Samtika Putra I Putu Fery Karyada I Putu Gede Krisna Ekadana I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Junaedi Setiawan I Wayan Pebriyanto I Wayan Suartina I Wayan Sudiana I WAYAN SUDIANA Indraswarawati, Sang Ayu Putu Arie Kadek Ayu Laksmita Kusumawati, Ni Putu Ayu Luh Nik Oktarini Mirah Ayu Putri Trarintya Mirah Ayu Trarintya Ni Kadek Dwi Oviyanti Ni Kadek Dwi Tasari Ni Kadek Evita Noviantari Ni Kadek Indah Yunia Sari Ni Kadek Pande Septia Dewi Ni Ketut Muliati Ni Komang Ayu Diah Astari Ni Komang Nita Pebriyani Ni Luh Adisti Abiyoga Wulandari Ni Luh Devi Srikasih Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Ita Pratiwi Ni Luh Putu Agustiari Sisca Dewi Ni Made Aryaningsih Ni Made Ayu Kumala Ni Made Ayu Meri Yani Ni Made Dewi Kansa Putri, Ni Made Dewi Kansa Ni Nyoman Adityarini Abiyoga Vena Swara Ni Nyoman Ayu Trisna Dewi Ni Nyoman Muryatini Ni Nyoman Supuwiningsih Ni Nyoman Suwarianti Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Eni Risnawati Ni Putu Fery Karyada Ni Putu Mira Kartini Ni Putu Septia Purnama Putri Ni Putu Sintya Utami Dewi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Dila Indayani Ni Wayan Koni Mariati Ni Wayan Sariwati Ni Wayan Vega Juniyanti Ni Wayan Yuniari NI WAYAN YUNIASIH Noviantari, Kadek Erni Pramesty, Gusti Ayu Agung Pradnya putu ari sutrepti Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati SANG AYU PUTU ARIE NDRASWARAWATI SAP Arie Indraswarawati