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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 Ketaatan Aturan Akuntansi, Pengendalian Internal Dan Kecerdasan Spiritual Terhadap Kecenderungan Kecurangan Ni Made Ayu Meri Yani; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
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.v3i4.3453

Abstract

Fraud is a form of rule violation that has a detrimental effect on many people. Many factors underlie a fraud occurs. This study aims to see how much compliance with accounting rules, internal control, and spiritual intelligence can affect the level of a person's tendency to commit fraud in an institution. The LPD of Melaya Regency was used as the research location with all of its employees being the research population. This study uses 45 people as a sample which will later be distributed questionnaires to obtain data and studied by setting the use of multiple linear regression analysis. The view of this study found that the tendency of fraud can be reduced if the institution has high compliance with accounting rules, strict internal control, and good spiritual condition.
PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA, PERAN PERANGKAT DESA DAN SUMBER DAYA MANUSIA TERHADAP AKUNTABILITAS Ayu Lia Juwitha Dewi; Ni Komang Sumadi; Ni Ketut Muliati
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.v3i4.3467

Abstract

Accountability is an important element that must be maintained in the organization. openness will bring a healthy organization. The writings compiled in this thesis are made to see things that can cause accountability to appear higher. As for the elements studied, namely the Competence of the Village Fund Management Apparatus, the Role of the Village Apparatus, and Human Resources. The number of samples in this study was 162 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The research found that the bottom line is that accountability will experience an increase when the competence of the village fund management apparatus, the role of village officials, and human resources is maintained and improved.
Pengaruh Bystander Effect, Ketaatan Aturan Akuntansi dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Fraud Akuntansi Di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Susut Kabupaten Bangli Ni Luh Ita Pratiwi; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3579

Abstract

This research is structured with the aim of analyzing what factors can influence the level of accounting fraud tendency in a company. In this study, several factors will be analyzed, namely the bystander effect, compliance with accounting rules and the effectiveness of internal controls. bystander effect, compliance with accounting rules and effectiveness of internal control. This study uses LPD employees as the research population where the number of samples is 75 people. This study uses multiple linear regression analysis techniques with the result that an increase in the bystander effect in the institution will actually lead to an increase in fraud. Compliance with accounting rules and the effectiveness of internal controls that are continuously improved are proven to be able to reduce the possibility of fraud in the organization. The advice given by the researcher is that the LPD in the Shrinking District is expected to always protect employees who dare to report fraud, besides that the LPD in the Shrinking District should give strict sanctions to employees who do not comply with accounting rules and the LPD in the Shrinking District is expected to implement internal control properly.
Pengaruh Independensi, Akuntabilitas dan Keahlian Profesional Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan Ni Kadek Dwi Oviyanti; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3581

Abstract

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Fee Audit, Independensi Dan Profesionalisme Auditor Terhadap Kualitas Audit Di KAP Provinsi Bali Desak Ayu Gita Padma Wedari; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3591

Abstract

Issues regarding audit quality related to the implementation of the correct application of audit standards by auditors have become a public discussion in recent years. The cause of this phenomenon is identified by the existence of a biased assessment of the independence and professionalism of the auditor which is not fully interpreted by the client as well as negotiations at the beginning of the employment contract regarding the amount of audit fee received by the auditor, which is also considered to have an effect on the quality of the audit process produced by the auditor. The purpose of the study was to determine the effect of audit fees, independence and professionalism on the quality of the audit process. A public accounting firm in Bali that is registered as a member of IAPI was chosen as the research location with auditors as the sample. The number of samples used in the data analysis is 93 samples. Data collection using a questionnaire (questionnaire) and multiple linear regression analysis was used as an analytical technique. The results of data processing show that audit fees, independence, and professionalism have a positive and significant effect on the quality of the audit process either simultaneously or partially. Keywords: amount of audit fee, independence, professionalism, audit quality.
Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan dan Penggunaan Teknologi Informasi dalam Mempengaruhi Kualitas Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Gianyar Ni Kadek Evita Noviantari; Ni Komang Sumadi
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.v4i2.3869

Abstract

This study aims to determine the effect of Human Resource Competence, Training on Preparation of Financial Statements and Use of Information Technology on the Quality of Financial Reports at BUMDes in Gianyar Regency. The population in this study were all BUMDes organizational management and village staff in charge of financial administration matters, totaling 342 people from 57 villages in Gianyar Regency. In this study, 171 participants were chosen using a purposive selection strategy and assessed using multiple linear regression analytic. According to the findings of this study, human resource competency has a beneficial influence on the quality of financial reports. Training in the creation of financial reports enhances their quality. The quality of financial reporting is improved by the use of information technology. Given the findings of the study, the Village Owned Enterprises (BUMDes) in Gianyar Regency will be able to offer regular training on how to create quality financial reports in the future. This is important to do as an effort to improve the competence of employees. Besides that, optimizing the use of information technology also important to support employees in compiling good financial reports.
Pengaruh Penggunaan Teknologi Informasi, Pelatihan Penyusunan Laporan Keuangan, Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan BUMDes Se – Kecamatan Marga Ni Putu Eni Risnawati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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.v4i2.4023

Abstract

This research aim to know the effect of using information technology, training of making finance report, and working experience toward the quality of BUMDes finance report in Marga sub-distrisct. The theory that used in this research is Theory of Planned Behavior and theory of agency. The population in this research are all of BUMDes employees in Marga sub-district with total 113 peoples. Total of sample in this research is 60 peoples determined by sampling purposive techniques, examined by using multiple linier regression techniques, and collecting the data with handing out quetionnaires. This result of this research showed that the used of information technology, training of making finance report and working experience which it gives positive infuential toward the quality of finance report. The suggestion be supposed to increase of updating on application, to arrange training of making finance report, and add working experience for BUMDes employee in Marga sub-district.
Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel Ni Kadek Dwi Tasari; Ni Komang Sumadi; I Wayan Budi Satriya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4254

Abstract

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.
Pengaruh Kompetensi Badan Pengawas, Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud I Gusti Ayu Made Novi Ariskayanti; Ni Komang Sumadi
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.v4i4.4255

Abstract

Preventing fraud is a measure taken to lessen the likelihood that dishonest individuals will deceive others for financial gain. The research team wanted to know if there was a correlation between a strong internal control system, a strong corporate culture, and a low incidence of fraud. This investigation was carried out at the North Denpasar District Village Offices. A total of 66 people were polled for this study's samples. To gather information, we'll be using a questionnaire. In the meantime, the outer and inner PLS models are used in the data analysis procedure. According to the results of the simulations, the effectiveness of fraud prevention measures is enhanced by the competence of the supervisory body. A company's culture can make a big difference in how effectively it combats fraud. When it comes to preventing fraud, the internal control system plays a crucial role.
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.
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