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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 Sistem Pengendalian Internal, Kompetensi Aparatur Pengelola Dana Desa, dan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Petang putu ari sutrepti; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2361

Abstract

The goals of this study is to determine the effecst of the Internal Control System, Competence of the Village Fund Management Apparatus and the Village Financial System on the Accountability of Village Fund Management throughout the District off Petang. This study use primary data in the form of questionnaire answers. The samples studied in this study were 56 respondents from 7 Village Offices. Determination of the sample using purposive sampling method. Analysis technique that used in this case is multiple linear regression. Based on the result of the analysis, it can be concluded that village financial system has an effect on accountability of village fund management while the internal control system and competence of the village fund management apparatus have no effect on village and management accountability
Pengaruh Komitmen Organisasi, Kemampuan Teknik Personal dan Sistem Pengendalian Internal Terhadap Efektivitas Sistem Informasi Akuntansi Ni Made Ayu Kumala; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2458

Abstract

The purpose of this study was to determine the effect of organizational commitment, personal technical ability and internal control system on the effectiveness of accounting information systems at LPDs in Blahbatuh District. This research was conducted in all LPDs in Blahbatuh District. The number of samples used were 164 LPD employees from a population of 259 LPD employees, using purposive random sampling technique. Data was collected through a questionnaire. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that organizational commitment, personal technical ability, and internal control systems have a positive and significant effect on the effectiveness of the accounting information system at the LPD in Blahbatuh District.
Pengaruh Moralitas Individu, Religiusitas dan Budaya Etis Organisasi Terhadap Kecurangan (Fraud) Akuntansi pada Lembaga Perkreditan Desa Di Kecamatan Abiansemal Kabupaten Badung Ni Luh Heppy Monika Santya Dewi; Putu Cita Ayu; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2646

Abstract

Fraud is an act done intentionally by someone whose impact can be detrimental to many parties. In this study, we will discuss the relationship between a person's morals, religiosity, and organizational culture that can affect fraud in organizations. LPD (Village Financial Institution) employees in Abiansemal District were used as the research population and 99 of them were used as samples. In this study, multiple regression analysis was used as a research technique by looking at the direct relationship formed between the independent variables on fraud.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, GAYA KEPEMIMPINAN, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN NUSA PENIDA Ni Luh Devi Srikasih; Ni Komang Sumadi; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2808

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the influence of Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at the Village Credit Institution (LPD) Nusa Penida District. This research was conducted in 45 Village Credit Institutions (LPD) located in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with a purposive sampling technique based on certain considerations. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD), namely the LPD chairman, secretary, treasurer and employees who work more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control have a positive
Pengaruh Pengetahuan Kewirausahaan, Ekspektasi Pendapatan Dan Norma Subyektif Terhadap Minat Berwirausaha Melalui Media Online Pada Masa Pandemi Covid-19 Di FEBP Universitas Hindu Indonesia Ni Putu Mira Kartini; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2917

Abstract

Entrepreneurial activity has an essential role in strengthening the economy of a country, but not many people dare to be entrepreneurs since they are generally terrified of the danger of failure. To be able to increase entrepreneurs, first of all, it is vital to develop student enthusiasm in entrepreneurship. The goal of this study was to examine the effect of entrepreneurial expertise, income expectations, and subjective standards on entrepreneurial interest. The research was conducted at the UNHI campus on 1,202 FEBP students from the Management and Accounting Study Program who had attended entrepreneurship courses and by applying the Slovin Formula, a sample of 92 students was determined using the simple random sampling technique. Data gathering is done through interview and questionnaire method. The results of respondents' answers are then utilized to test the instrument by examining the validity and reliability of the instrument. Assumptions were tested using multiple linear regression analysis before hypotheses could be tested using multiple linear regression analysis and a series of traditional assumption tests. There was some evidence that entrepreneurial knowledge has a significant positive effect on entrepreneurial interest, income expectations have a significant positive effect on entrepreneurial interest, and subjective norms have a significant positive effect on entrepreneurial interest among FEBP UNHI students
PENGARUH SPI, MORALITAS INDIVIDU DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (FRAUD) Ni Komang Nita Pebriyani; Ni Komang Sumadi; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2923

Abstract

The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).
PENGARUH MOTIVASI BELAJAR, INTEGRITAS INDIVIDU DAN PROKRASTINASI TERHADAP KECURANGAN AKADEMIK Ni Kadek Pande Septia Dewi; Ni Komang Sumadi; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2926

Abstract

This research aims in this study to find out the influence of learning motivation, individual integrity and procrastination on academic fraud. The population in the study was an active undergraduate student of the Accounting Study Program of the Faculty of Business Economics and Tourism, Hindu University of Indonesia class of 2018, 2019 and ampulen students with a sample used, namely 213 respondents. The data analysis techniques used in this study are multiple linear regression, determination coefficient, t test and F test. Based on the results of the study, it can be seen that: (1) motivation to learn taxes has a negative and significant effect on academic fraud, where the regression coefficient is obtained – 0.872 and sig 0.000. (2) Individual integrity has a significant negative effect on academic fraud, where a regression coefficient of - 0.408 and sig 0.000 are obtained. (3) procrastination has a significant positive effect on academic fraud, where it obtained 0.197 regression coeffesien and sig 0.000. The magnitude of the influence of free variables on academic fraud is 54.7%. The advice that can be given by researchers is that the Hindu University of Indonesia is expected to create learning methods that can make students enthusiastic in learning.
Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Ni Komang Ayu Diah Astari; Ni Komang Sumadi; Ni Ketut Muliati
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.v4i2.3111

Abstract

Cooperatives as an institution that are included in microfinance institutions have a very important role in Indonesia. It is very important for a cooperative to be able to create good financial reports which must contain various forms of real and honest information. This research will discuss the factors that can cause the quality of cooperative financial reports to be better, such as the quality of human resources, a control system that exists within the institution, and the use of available information systems. This research was conducted in all cooperatives in Klungkung District with a population of 718 employees, 98 of which were used as samples. This stage of research uses multiple linear regression analysis with the results that it is true that in the process of improving the quality of financial reports in cooperatives, qualified employees are needed. In cooperatives, it is very important to be supported by human resources with good competence to support the process of making financial reports. The quality of financial reports must also be supported by a good control system. In cooperatives it is necessary to create an internal control system to monitor the performance and activities of the cooperative so that all the desired final results are achieved. Increasingly sophisticated technology also needs to be utilized to facilitate the work process of employees. Wise use of technology will make it easier for cooperatives to produce fast and detailed financial reports so as to create a good financial report.
Pengaruh Efektivitas Pengendalian Internal, Whistleblowing, dan Penegakan Hukum terhadap pencegahan kecurangan (FRAUD) pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kerambitan Ni Kadek Indah Yunia Sari; Ni Komang Sumadi; Ni Made Endra Lesmana Putra
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.v4i3.3265

Abstract

The Village Credit Institution as a financial institution that collects village community funds should be maintained so that it does not experience bankruptcy due to fraud. This research was conducted as an effort to see what factors can help prevent fraud such as the Effectiveness of Internal Controls, Whistleblowing, and Law Enforcement. This study used 26 LPDs in Kerambitan District as a population where 77 people were determined to be the research sample. The data obtained at the research site will be processed using multiple linear regression analysis techniques. The results of the study stated that the three independent variables used were able to prevent fraud that might occur in the LPD.
Pengaruh Asimetri Informasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pengelolaan Badan Usaha Milik Desa (BUMDes) Simpan Pinjam Di Kabupaten Bangli Ni Made Aryaningsih; Ni Komang Sumadi
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.v3i4.3447

Abstract

Business entities whose sources of capital come from villages are often referred to as BUMDes (Village Owned Enterprises). BUMDes was established to manage all village assets for the welfare of the community. The importance of the role of BUMDes for villages is no wonder its existence needs to be protected from fraudulent efforts. This research was conducted to look at the factors that cause fraud where the factors to be studied are Information Asymmetry and Organizational Commitment. 170 employees of BUMDes Savings and Loans in Bangli Regency were used as a population of which 118 people were used as samples. This study uses multiple linear regression analysis techniques and produces data where asymmetric information has a unidirectional (positive) relationship to the tendency of cheating. Organizational commitment from this study shows a negative relationship with the tendency of fraud.
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