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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Hita Akuntansi dan Keuangan Dharma Bhakti
Sang Ayu Putu Arie Indraswarawati
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PENGGUNA ENTERPRISE RESOURCE PLANNING (ERP) Ni Wayan Ayu Ningsih; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.771

Abstract

Every company needs a good employee performance in order to realize the company's goals. Similarly, companies in the field of public service activities such as PT. PLN (Persero). The formulation of the problem in this study is whether accounting information systems, leadership styles, and internal control systems affect the performance of ERP system user employees at PT PLN (Persero) Bali Distribution Parent Unit? The population used is all employees of the Enterprise Resource Planning system numbering 45 people at PT. PLN (Persero) Bali Distribution Parent Unit. The method of determining sample uses saturation sampling technique. After testing the instrument and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the influence of accounting information systems on employee performance obtained a regression coefficient of 0.165, the calculated t value of 2.890 and the t-test significance value of 0.006 <0.05, so H1 is accepted. The influence of leadership style on employee performance obtained a regression coefficient of 0.187, a calculated t value of 2.120 and a significant value of the t test of 0.040 <0.05, so that H2 was accepted. The influence of the internal control system on employee performance obtained a regression coefficient of 0.170, the calculated t value of 4.718 and the significant value of the t test of 0.000 <0.05, so that H3 is accepted. It is recommended to companies to provide motivation to employees who are still unable to show good performance, by providing compensation for employees with good performance so that other employees are motivated to work better.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, PARTISIPASI PEMAKAI, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SERBA USAHA DI KECAMATAN KINTAMANI, BANGLI Ria Juliastini; Sang Ayu Putu Arie Indraswarawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.775

Abstract

The purpose of this study was to determine the effect of formalizing system development, user participation, and task complexity on the effectiveness of the use of accounting information systems in Multipurpose Cooperatives in Kintamani District, Bangli. The population used in this study were all employees of the Multipurpose Cooperative in Kintamani District, Bangli as many as 171 people. Determination of the sample using purposive sampling to obtain 90 people as samples. Performed data analysis using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that formalizing the system development of the effectiveness of applying accounting information systems obtained a regression coefficient of 0.381, the value of t calculate 2,632 and the t-test significant value of 0.010 <0.05, so that H1 is accepted. The influence of user participation on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.930, a calculated t value of 9.067 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.332, a calculated value of -3.024 and a significant value of t test of 0.003 <0.05, so that H3 was accepted.
PENGARUH PROGRAM PELATIHAN DAN PENDIDIKAN, KINERJA INDIVIDU DAN PENGALAMAN KERJA PERSONAL TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SIMPAN PINJAM DI KECAMATAN MARGA TABANAN Elinda Novita Sari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.779

Abstract

Effective application of information systems can be influenced by training and education programs, individual performance, and personal work experience. The population used in this study were all Savings and Credit Cooperatives employees in Marga District, Tabanan as many as 145 employees. The method of determining the sample using purposive sampling technique so that the sample obtained 65 people as respondents. After testing the instruments and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the effect of training and education programs on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.147, t count value of 2.685 and t test significance value of 0.009 <0.05, so H1 is accepted. The effect of individual performance on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.637, a value of t arithmetic of 5.585 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The influence of personal work experience on the effectiveness of the use of accounting information systems obtained a regression coefficient of 0.213, a calculated t value of 2.040 and a significant value of the t test of 0.046 <0.05, so that H3 is accepted.
PENGARUH CASH HOLDING, DIVIDEND PAYOUT RATIO, DAN NET PROFIT MARGIN TERHADAP INCOME SMOOTHING Ni Putu Ayu Intan Suarnaningsih; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.781

Abstract

In terms of maintaining investor confidence to maintain investment by keeping company profits stable. Keeping the company stable is the task of company management. The purpose of this study was to determine the effect of cash holding, dividend payout ratio, and net profit margin on income smoothing. The study population includes all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. Population data included 152 companies, and obtained a sample of 48 company samples. The method used in this research is purposive sampling. The hypothesis is tested using logistic regression analysis. The results of logistic regression show that cash holding has no effect on income smoothing, dividend payout ratio has a positive effect on income smoothing, and net profit margin has a positive effect on income smoothing.
PENENTUAN PORTOFOLIO OPTIMAL SAHAM PERUSAHAAN MANUFAKTUR SEBAGAI DASAR PENENTAPAN INVESTASI SAHAM Ni Kadek Susi Listiari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.783

Abstract

TheZpurpose ofPan investor in investing is to get the maximum return on their shares. However, various problems arise because of the many stock investment instruments circulating in the capital market. The population have been usedXin this study are all manufacturing companiesRwhichTareOclassified as LQ-45 shares, as many as 15 companies. The methodPofPdeterminingTtheXsample using a purposive sampling technique. The sample used in this study is manufacturing companies that have passed all the criteria, which are 13 companies or 156 samples. The dataPanalysis technique used is descriptive quantitative analysis, which is analyzing the formation of an optimal portfolio with the Single Index Model. Based onHtheUresults, the CSPI data used to represent market data has an expectedOmarket returnPof -0.00038159 or 0.038% per month and a standard deviation of 0.03322 or 3.32%. While the market risk is 0.00110399 or 0.11%. There are 7 stocks that meet the criteria become candidates for the formation of an optimal portfolio, because the ERB value of each share is greater than the value of each cut off rate (Ci). Whereas there are 6 ERB shares which have value smaller than Ci, not included in the optimal portfolio candidate.
PENGARUH KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL, INTEGRITAS DAN AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA. Ni Kadek Rai Eldayanti; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.787

Abstract

Fraudl preventionl in managingl villagel finances is importantl in implementingl villagel governance. Thisl study aims to determine thel effect ofl villagel apparatus competence, internall control systems, integrity, andl accountability on thel preventionl ofl fraudl in thel management ofl villagel finance in villages in thel shrinkingl sub-districts. Thel populationl in thisl study were all villagel officials in villages in thel sub-district ofl Shrink sub-district, respondentsl were used as many as 72 people consistingl ofl thel Villagel Head, Villagel Secretary, Head ofl Government, Head ofl Public Welfare, Head ofl Service, Head ofl Finance, Head ofl General andl Planning. Thel method ofl determiningl thel sample usingl a purposive samplingl technique. From thel results ofl thisl study thel competence ofl villagel officials, internall control systems, andl integrity did not significantly influence fraudl prevention. While accountability has a negative andl significantl effect on preventingl fraudl (fraudl) in thel management ofl villagel finances in villages in thel shrinkingl sub-district.
PENGARUH STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2016-2018 Luh Ayu Armita; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.795

Abstract

Thel purpose ofl thisl study was to determine thel effect ofl assetl structurel and company sizeonl capital structurel inl thel manufacturingl companies inl thel consumer goods industry sector whichwere listed onl thel Indonesial Stock Exchange inl 2016-2018. Thisl study uses external secondarydata, external secondary datal used inl thisl study is thel annual report ofl thel consumer goodsindustry sector which is onl thel Indonesial Stock Exchange inl 2016-2018 through thel websitewww.idx.co.id. inl thisl study thel samplingl usingl Purposive Samplingl techniques with certainconsiderations, where thel sample is 72 companies manufacturingl consumer goods industry sectorswhich are listed onl thel Indonesial Stock Exchange inl 2016-2018. Thel datal analysis technique usedis multiple linearl regression analysis. Based onl thel results ofl thel analysis found that assetlstructurel has a positive and significant effect onl capital structurel. Thisl shows that increasingl thelstructurel ofl assetls inl companies manufacturingl consumer goods, it tends to increase thel capitalstructurel. Thel size ofl thel company has no significant effect onl capital structurel. Thisl shows thatchanges inl company size (up or down) inl consumer goods manufacturingl companies, do not affectthel capital structurel.
PENGARUH PERSONAL COST, KOMITMEN ORGANISASI, SENSITIVITAS ETIS DAN MACHIAVELLIAN TERHADAP MINAT MELAKUKAN WHISTLEBLOWING PADA ORGANISASI PERANGKAT DAERAH KABUPATEN GIANYAR Dewa Ayu Riska Ari Dewi; Sang Ayu Putu Arie Indraswarawati
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.v1i2.987

Abstract

Whistleblowingj is thej disclosure ofj violationsj or unlawful acts, reportingj by an employee or one ofj thej members ofj thej organizationj (active or non-active) regardingj violations, which may be able to influence them inj thej act ofj committingj a violation. Thej purpose ofj this study was to determine thej effect ofj personalj costj, organizational commitment, ethical sensitivity and Machiavellianj to thej interest inj whistleblowingj inj thej regional apparatus organizationj inj Gianyarj. This research was carried out inj thej Gianyarj district apparatus organizationj usingj a questionnaire technique as a dataj collectionj method. Thej number ofj samples used was 92 respondenjts usingj a nonprobality samplingj method with a purposive samplingj technique and thatj met thej sample selectionj criteria. Dataj analysis techniques usingj multiple linear regressionj analysis. Based onj thej results ofj thej analysis show thatj personalj costj and organizational commitment does not significantly influence thej interest inj doingj whistleblowingj, while ethical sensitivity and Machiavellianj have a positive and significant effect onj thej interest inj doingj whistleblowingj.
PENGARUH KEPUASAN PEMBAYARAN, KOMITMEN PROFESIONAL, DAN KOMITMEN ORGANISASI PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI Putu Juna Sutrianta; Sang Ayu Putu Arie Indraswarawati; Anak Agung Ketut Agus Suardika
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.v1i2.996

Abstract

Professionals in accounting are professions full of ethical decisions, especially in the profession of Tax Consultants. This study aims to determine the effect of payment satisfaction, professional commitment, and organizational commitment on ethical decision making of Tax Consultants in Bali Province. The population in this study were all Tax Consultants in Bali1 Province, while 155 people were selected as research objects (samples). The sampling technique uses a purposive sampling method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of payment satisfaction, professional commitment, and organizational commitment were both positive impact and significant influences on ethical decision making of the Tax Consultant in Bali Province.
ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH KOTA DENPASAR TAHUN ANGGARAN 2014-2018 Ni Made Susanti Dewantari; Sang Ayu Putu Arie Indraswarawati
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.v2i1.1488

Abstract

This study aims to analyze the performance of the management of the regional income and expenditure budget (APBD) in Denpasar in terms of the government's financial ratios from 2014-2018. The data used in this study is the 2014-2018 Denpasar City budget data. The data collection technique is with documentation and interviews conducted in the city of Denpasar. The method used is comparative descriptive using several financial ratios. The results showed that based on the analysis of income variance, expenditure variance, and the ratio of independence in 2014-2015 said to be quite good, where the intent of the pattern of relationships between interference from the central government began to decrease. The ratio of effectiveness and efficiency ratio of PAD expenditure is said to be very effective and efficient in realizing regional taxes and levies. The ratio of routine expenditure to capital expenditure is said to be quite good. While the ratio of income and expenditure growth is said to be not good because there is a significant decrease and increase.
Co-Authors Anak Agung Ketut Agus Suardika Cok. Gde Bayu Putra Cokorda Gde Bayu Putra Cokorda Gede Bayu Putra Cokorde Gde Bayu Putra Dewa Ayu Riska Ari Dewi Dewa Ayu Sri Wedanti Elinda Novita Sari Gede Arcana Gusti Ayu Diah Vicha Ananda I Dewa Gede Agung Krisna Bayu I Dewa Made Rasna Apriana I Gusti Agung Ayu Ngurah Sri Novita Dewi I Gusti Agung Kadek Rai Mertayasa I Gusti Putu Bayu Sanjaya Putra I Kadek Pebri Artana I Kadek Yudi Swa Andika I Made Endra Lesmana Putra I Made Manik Dwijantara I Made Suartika I Made Suryana Wibawa I Putu Adi Mahendra I Putu Ari Sutrisna I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Fery Karyada I Putu Nuratama I Putu Teresna Jaya Manggala I Wayan Adi Wiguna I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Kusuma Wijaya Ida Ayu Widiastuti Kadek Erna Yuliantari Putri Kadek Lisa Kadek Suparsa Dana Ketut Budi Artawan Luh Ayu Armita Luh Eka Novianti Made Ayu Mira Mahadewi Nandika Ida Bagus Putu Bayu Ni Kadek Devi Juliantari Ni Kadek Mita Ni Kadek Oktaviani Ni Kadek Purnama Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Kadek Susi Listiari Ni Komang Ayu Arya Widiastuti Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Made Fitri Adrian Ni Made Listya Ari Ni Made Susanti Dewantari Ni Nyoman Ayu Sariningsih Ni Nyoman Suarcini Ni Putu Ayu Fitry Swandewi Ni Putu Ayu Intan Suarnaningsih Ni Putu Ayu Yuniari Ni Putu Dita Pradnyani Ni Wayan Anggun Eka Lestari Ni Wayan Ayu Ningsih Ni Wayan Cahyani Ni Wayan Erika Ni Wayan Redini Nariya Wati NI WAYAN YUNIASIH Putu Juna Sutrianta Ria Juliastini