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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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Quality Tourism Berbasis Kearifan Lokal Melalui Penerapan Program AdaptasiChse (Cleanliness, Health, Safety, Environment) Pada Destinasi Wisata Nusa Penida M Arsha, I Made Risma; Sumadi, Ni Komang
Widya Amerta Vol 11, No 1 (2024)
Publisher : Universitas Panji Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37637/wa.v11i1.1934

Abstract

Penelitian ini dilakukan di Kawasan Nusa Penida. Kawasan Nusa Penida termasuk salah satu dari 11 kawasan strategis pariwisata yang ada di Bali. Kecamatan Nusa Penida menjadi salah satu kecamatan di Kabupaten Klungkung yang memiliki luas 202,84 km2. Kecamatan Nusa Penida terdiri dari 3 bagian pulau dan memiliki 16 Desa 3 pulau tersebut yaitu Pulau Nusa Penida, Pulau Nusa Lembongan, dan Pulau Nusa Ceningan.Penelitian ini merupakan Explanatory Research dengan menggunakan metode survey berupa penyebaran kuesioner kepada responden penelitian dalam hal ini adalah kepada 100 orang wisatawan baik itu wisatawan mancanegara maupun wisatawan domestik yang sedang melakukan perjalanan wisata ke Nusa Penida. Teknik sampling yang digunakan dalam penelitian ini adalah purposive random sampling dengan tujuan agar kuesioner dapat disebarkan secara menyeluruh berdasarkan jumlah wisatawan yang datang berkunjung ke destinasi wisata di Nusa Penida. Penelitian ini menggunakan tiga variabel yaitu variabel bebas yaitu program adaptasi CHSE, variabel mediasi kepuasan wisatawan dan variabel terikat yaitu quality tourism.
EDUKASI DAN PENDAMPINGAN TATA KELOLA KEUANGAN YANG TRANSPARAN DAN AKUNTABEL PADA UNIT USAHA DI DESA ADAT SUWAT KABUPATEN GIANYAR Putra, I Made Endra Lesmana; Sudiana, I Wayan; Indraswarawati, Sang Ayu Putu Arie; Sumadi, Ni Komang; Kusumawati, Ni Putu Ayu; Pramesty, Gusti Ayu Agung Pradnya
Dharma Bhakti Vol. 3 No. 1 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v3i1.6870

Abstract

Tata kelola keuangan dewasa ini memiliki peran cukup penting dalam pengelolaan sebuah usaha. Tata kelola keuangan yang baik melaui proses pengelolaan keuangan yang dilakukan secara transparan, akuntabel, efisien, dan bertanggung jawab untuk mencapai tujuan yang telah ditetapkan. Prinsip ini berlaku baik dalam organisasi, perusahaan, maupun pemerintahan, Salah satunya keberadaan unit usaha di desa diharapkan nantinya mampu membantu desa dalam meningkatkan hasil pendapatan asli desanya. Desa adat Suwat sendiri merupakan daerah yang letaknya di belahan utara kabupaten Gianyar tepatnya di Kecamatan Gianyar yang dimana berada pada daerah dataran tinggi. Desa adat suwat sendiri memiliki potensi yang besar dalam pegembangan pariwisata alamnya. Potensi desa adalah segala sumber daya atau kekuatan yang dimiliki oleh sebuah desa, baik yang berasal dari alam, manusia, maupun budaya, yang dapat dimanfaatkan untuk meningkatkan kesejahteraan masyarakat desa. Potensi ini mencakup berbagai aspek yang jika dikelola dengan baik, mampu menjadi modal untuk pengembangan ekonomi, sosial, dan lingkungan desa. Ada beberapa jenis potensi desa salah satunya adalah Sumber Daya Alam yaitu Pariwisata Alam yang ada di desa adat Suwat tersebut. Usaha ini sudah berdiri selama hampir 3 tahun namun belum memiliki kelembagaan yang cukup jelas. Kegiatan Edukasi dan pendampingan Tata kelola Keuangan yang diberikan ini diharapkan mampu menambah pengetahuan dan wawasan pengelola unit usaha di Desa adat suwat ini dalam mengelola usaha air terjun sebagai salah satu objek usaha dalam mengelola pendapatan dan biaya usaha untuk menghasilkan laporan yang Transparan dan Akuntabel bagi masyarakat desa adat setempat.
Pengaruh Pengendalian Internal, Moralitas Individu, Dan Ketaatan Aturan Akuntansi Terhadap Kecurangan Akuntansi Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Noviantari, Kadek Erni; Sumadi, Ni Komang
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/fx4js677

Abstract

Whether done on purpose or by accident, fraud is always a bad idea because it gives the perpetrators an unfair advantage in exchange for the harm they cause to others. Opportunity, pressure, and justification all play a role in the commission of fraudulent acts. The researchers wanted to see how factors like organizational culture and law enforcement influenced people's propensity toward fraud. This investigation makes use of the fraud triangle hypothesis. Abiansemal District, Badung Regency, home to 287 and 32 LPD, was the location of this study. Purposive sampling was used to select participants from a pool of 128 people for this study. Multiple linear regression analysis is used for the analysis, and a questionnaire is used to collect the data. The findings show that three factors have a negative and statistically significant impact on fraud in the accounting process: internal controls, personal morality, and adherence to accounting regulations. . Keywords: Level of Understanding of CA Certification, Career Motivation, Attitudes, Student Interests
Determinan Keputusan Invetasi Reksa Dana Melalui Aplikasi Online: (Studi Kasus Pada Kelompok Studi Pasar Modal Universitas Hindu Indonesia) Amurwabumi, Ni Putu Nandini Semara; Sumadi, Ni Komang; Kusumawati, Ni Putu Ayu
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: 10.32795/8q8s6h46

Abstract

Research conducted at the University Capital Market of Indonesian Hinduism evaluates the impact of attitudes, subjective norms, and behavioral control on the interest and decisions of investing in mutual funds through online applications. The study, utilizing primary data from 39 active members of KSPM UNHI and employing the PLS test, finds that attitudes and behavioral control do not significantly affect interest in investing. However, subjective norms positively influence both interest and decisions to invest in mutual funds online, with interest directly impacting investment decisions. The results suggest a need for increased socialization, education, and understanding of online application use for mutual fund investment, alongside further exploration of individual investment determinants.
Pengaruh Budaya Organisasi, Religiusitas Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Se- Kecamatan Denpasar Utara Anak Agung Ayu Puja Mas Sukasih; Ni Komang Sumadi; Ni Putu Fery Karyada
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: 10.32795/67a49588

Abstract

The huge proportion of Town Funds administered by the Central Government to Town State run organizations doesn't block the opportunity of coercion or control in their organization. Distortion or cheating according to the Indonesian Groundwork of Public Clerks is a conscious exhibition by something like one individuals in organization or social events obligated for organization, delegates and outcasts which incorporates the usage of confusion to secure a nonsensical advantage or negligence the law ( IAPI - Indonesian Foundation of Public Clerks). The general population in this study was all town specialists amounting to 216 people from 8 towns in North Denpasar District. The amount of tests in this survey was 64 people who were settled using a purposive looking at strategy and had a go at using different direct backslide assessment techniques. The outcomes of this investigation show that various leveled culture fundamentally influences distortion aversion. Legalism influences hindering deception. The whistleblowing structure influences hindering blackmail
Pengaruh Pengendalian Internal, Komitmen Organisasi dan Budaya Organisasi Terhadap Kecurangan Akuntansi Ni Putu Septia Purnama Putri; Ni Komang Sumadi; Putu Cita Ayu
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/pfjnb645

Abstract

Accounting fraud isaction taken by irresponsible parties in order to gain profit by carrying out dishonest and unethical practices within the scope of accounting. The goal of studie was fordetermine some efect internal controling, organizational commitment aand organizational culture’ on accounting fraud at BUMDesa in Sidemen Sub-district. The resarch was conduted by taking locations BUMDesa at Sidemen District. This is quantitatif research. Population was 67 employee of BUMDesa who were still operating in Sidemen District. Sampling techniquue used a purposive samapling methode, the sampel is 33 person from BUMDesa which is chairman, secretary, treasurer, analyst, and head of BUMDesa business unit. Data obtained from give questionnaires to the employee as a responden. Data analyisis techniique is Multipel Liniar Regresion Analyisis with teh regression equation Y = 57.619 - 0.316X1 - 1.144X2 - 0.133X3 + e. Result of study showing internal controling does not give effect to performancse BUMDesa employes. and then the internal controlling also has no effect for acounting fraud, as evidenced by teh value of titung = -1.456 with significants value which is 0.156>0.05. Organizational commitment has significance negative efect on accounting fraud, as evidenced by the tcunt value = -2.830 with significant 0.008 <0.05. Organisational culture there’s no effect at acounting fraud, as evidenced by the value of thitung = -0.551 with significant 0.586>0.05.
Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi Gusti Ayu Putu Helenia; Ni Komang Sumadi; Ni Putu Ayu Kusumawati
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/vzqbh634

Abstract

LPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among Balinese communities from rural areas to major cities, becoming the only small-scale financial institution owned by indigenous communities in Bali and adhering to Bali's distinctive economic principle known as "bebanjaran". The research aimeds to determines the level of tendency towards accountings fraud in LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective internal controls systems and Awig-awig protection haves a negative impacts on thes tendenrcy towards accounting frauds, whiles belief in the karma phala law does not significantly influence the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended to enhance internal control systems, implement Awig-awig protection, and increase employee awareness of the legal and moral consequences of fraudulent actions to ensure security, integrity, and accountability in managing village funds and assets effectively, thereby strengthening public trust in the institution.
Pengaruh Pengetahuan, Resiko Dan Motivasi Investasi Terhadap Minat Mahasiswa Ekonomi Untuk Berinvestasi Di Pasar Modal: (Studi Kasus Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia) Ni Wayan Koni Mariati; Ni Komang Sumadi; Ni Putu Yeni Yuliantari
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/znk65159

Abstract

Academics and the general public alike are looking to the financial markets for investment opportunities in this age of rapid technical development and globalization. Given their position as the nation's future leaders, students must have a solid grasp of investments in order to secure a more prosperous future. Students of economics at Hindu University of Indonesia had their interest in investing in the capital markets studied, and the effects of investment knowledge, risk, and motivation were examined. The research employs a quantitative method and aims to gather data from undergraduates enrolled in the management and accounting disciplines. After using stratified random sampling and the Slovin technique, 94 respondents were selected for the study. Data was gathered via Likert-scale questionnaires. Using SPSS 24.0's multiple linear regression analysis, we found that students' interest in capital market investing is favorably and substantially impacted by investment knowledge, risk exposure, and motivation.
Pengaruh Pemanfaatan Teknologi Informasi, Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Kediri I Komang Gita Wedananta; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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/pmp9cq28

Abstract

LPD as a financial institution has the obligation to make financial reports as an accountability for ongoing economic activities and as a basis for making decisions. This research aims to examine the influence of the use of information technology, the function of supervisory bodies, and the level of understanding of accounting on the quality of financial reports. This research was conducted at the Village Credit Institution in Kediri District. The sample in this research was 84 samples using a purposive sampling technique, namely a technique for determining samples with certain considerations or criteria. This research method uses quantitative research methods with primary data obtained from questionnaires which are measured using the Likert scale research method. The data analysis techniques used are validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination test (R2), F test and t test. The research results show that the use of information technology has a positive and significant effect on the quality of financial reports. The function of the supervisory body has a positive and significant effect on the quality of financial reports. The level of accounting understanding has a positive and significant effect on the quality of financial reports.
TRANSFORMASI DIGITAL DALAM PELAPORAN KEUANGAN DI DESA WISATA KERTALANGU DENPASAR TIMUR Samtika Putra, Putu Deddy; Yuniasih, Ni Wayan; Sudiana, I Wayan; Arie Indraswarawati, Sang Ayu Putu; Sumadi, Ni Komang
Dharma Bhakti Vol. 3 No. 2 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/t78e3h87

Abstract

Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengedukasi dan mendampingi pelaku usaha di Desa Wisata Kertalangu, Denpasar Timur, dalam menerapkan transformasi digital pada pencatatan laporan keuangan. Di era digital saat ini, kemampuan adaptasi terhadap teknologi menjadi krusial bagi keberlanjutan dan pengembangan UMKM, termasuk di sektor pariwisata. Kegiatan ini berfokus pada pengenalan dan pemanfaatan aplikasi SI APIK dari Bank Indonesia sebagai solusi praktis untuk pencatatan laporan keuangan yang akuntabel dan efisien. Diharapkan dengan kegiatan ini, pelaku usaha di Desa Wisata Kertalangu dapat meningkatkan kualitas laporan keuangan mereka, mempermudah pengambilan keputusan, dan mendukung pertumbuhan ekonomi lokal.
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