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All Journal 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 Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Kecenderungan Kecurangan Dana Desa Se-Kecamatan Banjar Buleleng Mitha, Dewa Ayu Putu Pradnya; Sumadi, Ni Komang; Wati, Ni Wayan Alit Erlina
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/8k85sr58

Abstract

Village Fund Management, in accordance with the mandate of Law Number 6 of 2014, requires evaluation to ensure that there are no deviations in the use of APBN funds distributed annually as a source of village income. This evaluation also aims to optimally integrate all budget allocation activities from the government to the village (Directorate General of Fiscal Balance, 2023). The purpose of the study was to determine the level of Village Apparatus Competence, Internal Control System, Implementation of Tri Hita Karana on the Tendency of Village Fund Fraud in Banjar Buleleng District. The data in this study came from primary data in the form of questionnaires. The subjects in the study were 17 Village Offices in Banjar District, Buleleng Regency with a total of 153 Village Office employees. The results of the analysis showed that Village Apparatus Competence, Internal Control System, and Implementation of Tri Hita Karana all had a negative effect on the Tendency of Village Fund Fraud in Banjar Buleleng District, which means that the higher the three factors, the lower the tendency for fraud.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Klungkung Pradnya Putri, I Gusti Ayu Eka; Sumadi, Ni Komang; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/mcha7n20

Abstract

An entity's management of financial resources is accounted for through the quality of its financial statements. Structured reports on the financial position and transactions completed and reported by a reporting entity characterise the quality of financial statements. Financial statements are considered high quality and valuable to various users if the data presented are understandable, relevant, reliable and comparable. The level of education, accounting knowledge, and the use of information technology are some of the variables that affect the quality of financial statements. The purpose of this study was to examine the effect of education level, accounting knowledge, and use of technology on the quality of financial reports produced by BUMDes throughout Klungkung Regency. Using primary data, this study employed quantitative research methodology. A total of 238 BUMDes employees in Klungkung Regency became the population of this study. Purposive sampling was used in this study to determine the sample size, which resulted in 54 respondents. The research findings show that the level of education significantly and positively affects the quality of financial statements. The quality of financial statements is positively and significantly influenced by accounting knowledge. The quality of financial statements is not affected by the use of information technology. Based on the findings of the current study, it is anticipated that by determining technology needs, improving infrastructure, educating system users, and conducting frequent assessments, the use of technology will increase.
Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Selemadeg Barat Kabupaten Tabanan Parastuti, Ni Luh Putu Nita; Sumadi, Ni Komang; Putra, I Putu Deddy Samtika
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: 10.32795/4bemq664

Abstract

This research explores the influence of Village Apparatus Competence, Clarity of Budget Targets, Organizational Commitment, and Internal Control System on Accountability of Village Fund Management in West Selemadeg District, Tabanan Regency. By using a quantitative approach, this research found that all of these independent variables have a positive and significant influence on accountability. The results of the analysis show that Village Apparatus Competence (? = 0.653), Clarity of Budget Targets (? = 0.237), Organizational Commitment (? = 0.310), and Internal Control System (? = 0.256) contribute significantly to increasing accountability in village fund management. This research also notes limitations such as the use of only four variables and the long time for distributing questionnaires, and recommends the development of other variables, training of village officials, budget evaluation, joint activities to increase commitment, and strengthening the internal control system to increase the effectiveness of village fund management. 
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing dan Good Corporate Governance Terhadap Pencegahan Kecurangan Akuntansi Pada BUMDes Se- Kecamatan Bebandem Witari, Ni Putu Cesaria; Sumadi, Ni Komang; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/h7241j63

Abstract

ABSTRACT BUMDes, a business unit focused on saving loans and utilizing village funds for asset management and services, aims to improve the prosperity of the community. However, many BUMDes face challenges due to corruption. One solution to reduce fraud is enhancing human resources (HR) competence. This study uses double linear analysis with data collected through a five-point Likert scale. The data analysis includes narrative statistics, instrumental tests, classical predictive tests, double linear regression, and hypothesis testing. The results show that HR competence has a positive and significant effect on fraud prevention in BUMDes in Bebandem, meaning that improving HR skills can reduce fraud. In contrast, whistleblowing does not significantly impact fraud prevention, possibly due to system weaknesses or ineffective whistleblowing systems. Good corporate governance (GCG), however, also has a positive and significant effect on fraud prevention. These findings highlight the importance of HR competence and GCG in preventing fraud in BUMDes, while improving whistleblowing systems is needed for better effectiveness.
Pengaruh Literasi Keuangan Dan Pengetahuan Akuntansi Terhadap Kinerja UMKM Di Tabanan Padmawati, I Gusti Ayu Komang Sagung; Sumadi, Ni Komang; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/a9cc2060

Abstract

This study aims to examine the influence of financial literacy and accounting knowledge on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan. MSMEs play a strategic role in the economy, especially in creating jobs and improving community welfare. MSME performance reflects the level of achievement in implementing programs to realize an organization’s vision and mission. The population in this study consists of 47,957 MSMEs registered with the Tabanan Regency Cooperative and SME Trade Service. The sampling method uses incidental sampling, and based on the Slovin formula, a sample of 100 respondents was obtained. The data analysis technique used is multiple linear regression. The results show that financial literacy has a significant positive impact on MSME performance. The higher the financial literacy of business owners, the better their business performance. Accounting knowledge also has a significant positive impact on MSME performance. Increasing accounting knowledge among business owners will improve their business performance.
Pengaruh Efektivitas Pengendalian Internal, Love of Money, Religiusitas Terhadap Kecurangan Pengelolaan Dana Desa Se-Kecamatan Pupuan Kabupaten Tabanan Utpatti, Ni Nyoman Dewi Sanistyawati; Sumadi, Ni Komang; Andayani W, Rai Dwi
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/78xw3k76

Abstract

A village, according to Law Number 6 of 2014, is a legal community unit with territorial boundaries that has the authority to regulate and manage government affairs and community interests based on the rights of origin and traditions recognized in the Indonesian government system. The Village Government, led by the Village Head and assisted by village officials, is responsible for managing village finances, including Village Funds which are sourced from the APBN and used for governance, development, guidance and community empowerment. Village financial management is regulated in Minister of Home Affairs Regulation Number 20 of 2018 and Number 73 of 2020, and the use of Village Funds is regulated by Village Minister Regulation Number 7 of 2023. The planning process to accountability of the APBDes is carried out by the Village Head together with village officials and involves the Village Consultative Body (BPD). Even though there is a detailed internal control system, irregularities or fraud still occur in village financial management, especially the Village Fund, which involves data manipulation, asset theft, or violations of business ethics. This research is quantitative research by testing hypotheses on the influence of independent variables, namely Internal Control Effectiveness, Love of Money, Religiosity, which influence the dependent variable, namely Fraud. The population in this study was all village officials including the Village Head, Village Secretary, Village Technical Executive and Village Regional Executive, along with all members of the Village Consultative Body (BPD) in villages throughout Pupuan District, Tabanan Regency, totaling 330 people. The nuumber of sampeles in this studiy was 126 using the Purposive Sampling and tested using multiple linear regresion analiysis technques. Based on research, The effectiveness of internal control and religiosity have a negative and significant effect on fraudulent management of village funds, while love of money has no effect on fraudulent management of village funds.
Pengaruh Pemahaman Perpajakan, Efektivitas Layanan, Dan Sanksi Terhadap Kepatuhan Membayar Pajak Kendaraan Di Kabupaten Tabanan I Dewa Gede Nata Susila; Ni Komang Sumadi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/xx52wc76

Abstract

Taxes are a vital source of government revenue that support economic growth and development, both nationally and regionally. Motor vehicle tax, as part of regional taxation, significantly contributes to Regional Original Income (PAD), which is then allocated to finance development programs and public services. This study aims to analyze the effect of tax understanding, service effectiveness, and sanctions on motor vehicle taxpayer compliance. A quantitative approach was applied using a survey of 81 respondents selected through stratified random sampling based on the distribution of taxpayers across ten districts. Data were analyzed using multiple linear regression. Simultaneously, the three variables significantly affect taxpayer compliance. These results suggest that efforts to improve taxpayer compliance should emphasize tax education and enhancing service quality.
PENGEMBANGAN LOCAL BEAUTY BRAND BERBASIS NILAI-NILAI KEARIFAN LOKAL BALI I Made Risma M Arsha; Mirah Ayu Putri Traintya; Ni Komang Sumadi
Widya Amerta Vol 13, No 1 (2026)
Publisher : Universitas Panji Sakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37637/wa.v13i1.2989

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan terhadap keunggulan bersaing, pengaruh orientasi kewirausahaan terhadap strategi inovasi berbasis Shiwam Satyam Sundaram, pengaruh strategi inovasi berbasis Shiwam Satyam Sundaram terhadap keunggulan bersaing, serta menguji peran mediasi strategi inovasi berbasis Shiwam Satyam Sundaram pada hubungan antara orientasi kewirausahaan dan keunggulan bersaing pada industri kosmetik lokal di Provinsi Bali. Industri kecantikan telah berkembang pesat dan menjadi salah satu sektor yang mengalami pertumbuhan signifikan di Indonesia selama periode 2010–2023. Namun, meningkatnya persaingan menuntut pelaku usaha untuk tidak hanya mengandalkan orientasi kewirausahaan, tetapi juga mengembangkan strategi inovasi yang mampu mengintegrasikan nilai-nilai kearifan lokal sebagai sumber diferensiasi usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel jenuh yang melibatkan seluruh pemilik usaha industri kosmetik lokal pada sembilan kabupaten/kota di Provinsi Bali sebanyak 56 usaha. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan statistik deskriptif serta analisis inferensial. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan berpengaruh positif dan signifikan terhadap keunggulan bersaing dan strategi inovasi berbasis Shiwam Satyam Sundaram. Selanjutnya, strategi inovasi berbasis Shiwam Satyam Sundaram berpengaruh positif dan signifikan terhadap keunggulan bersaing. Temuan penelitian juga menunjukkan bahwa strategi inovasi berbasis Shiwam Satyam Sundaram mampu memediasi secara parsial pengaruh orientasi kewirausahaan terhadap keunggulan bersaing. Implikasi penelitian ini menegaskan pentingnya penguatan orientasi kewirausahaan melalui peningkatan kapabilitas manajerial serta implementasi strategi inovasi yang mengintegrasikan nilai Shiwam (kebaikan), Satyam (kebenaran), dan Sundaram (keindahan) sebagai sumber keunggulan bersaing yang berkelanjutan bagi industri kosmetik lokal Bali.
Pengaruh Kesadaran Wajib Pajak, Sistem Samsat Drive Thru, Dan Program Pemutihan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kota Denpasar I Gede Indra Suardinata; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ec38hy20

Abstract

Compliance is motivation to comply with existing rules. In the taxation, tax compliance is about fulfilling the obligation to pay taxes voluntarily to support national development. This study aims to investigate how Taxpayer Awareness, the Samsat Drive Thru System, and the Tax Amnesty Program affect motor vehicle taxpayer compliance at the Denpasar City Samsat. The study involved taxpayers registered at the Denpasar City Samsat with a total population of 1,019,523 people. From this population, 100 taxpayers were selected using a simple random sampling method with the Slovin formula. The results of the study indicate that the three factors—taxpayer awareness, the Samsat Drive Thru system, and the tax amnesty program—all have a positive and significant influence on motor vehicle taxpayer compliance.
Pengaruh Penyaluran Kredit dan Kredit Macet Terhadap Perputaran Arus Kas Pada Koperasi Serba Usaha (KSU) Se-Kecamatan Tegallalang Gianyar Ni Putu Karniasih; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/28ta8m86

Abstract

ABSTRACT Cash flow turnover is an important indicator in assessing the liquidity and operational efficiency of cooperatives. Cash flow reflects the extent to which a cooperative can generate cash from its business activities to meet short-term obligations, finance daily operations, and support business growth. This study aims to analyze the effect of loan disbursement and non-performing loans on cash flow turnover in Multipurpose Cooperatives (KSU) throughout Tegallalang District, Gianyar. This research uses a quantitative approach with secondary data obtained from the financial statements of 32 active cooperatives that served as research samples. Data analysis was carried out using IBM SPSS, with testing stages including the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test (Adjusted R²), simultaneous test (F-test), and partial test (t-test). The results show that (1) loan disbursement has a positive and significant effect on cash flow turnover, and (2) non-performing loans have a negative and significant effect on cash flow turnover. Based on these findings, it is recommended that cooperatives improve the effectiveness of loan disbursement and strengthen the non-performing loan control system to maintain cash flow stability and support the sustainability of cooperative operations.
Co-Authors Amurwabumi, Ni Putu Nandini Semara Anak Agung Ayu Puja Mas Sukasih Andayani W, Rai Dwi 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 Dewa Gede Nata Susila I Gede Aryana Mahayasa I Gede Indra Suardinata I Gede Made Merta Sedana I Gede Wira Andika I Gusti Ayu Agung Pradnya Pramesty 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 Made Risma M Arsha I Nengah Darmawan Arta Darmika 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 Ariati Kadek Ayu Laksmita Kadek Dewi Padnyawati Kusumawati, Ni Putu Ayu Luh Nik Oktarini Mirah Ayu Putri Traintya Mirah Ayu Putri Trarintya Mirah Ayu Trarintya Mitha, Dewa Ayu Putu Pradnya Narayani, Ni Komang 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 Selly Apriantini Ni Nyoman Supuwiningsih Ni Nyoman Suwarianti Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Eni Risnawati Ni Putu Karniasih 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 Padmawati, I Gusti Ayu Komang Sagung Parastuti, Ni Luh Putu Nita Pradnya Putri, I Gusti Ayu Eka Pramesty, Gusti Ayu Agung Pradnya Pratiwi, Ni Putu Trisna Windika Putra, I Putu Deddy Samtika 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 Utpatti, Ni Nyoman Dewi Sanistyawati Witari, Ni Putu Cesaria