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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 KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SANKSI PERPAJAKAN PADA PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK DI PROVINSI BALI I Gusti Putu Bayu Sanjaya Putra; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.2024

Abstract

Profession in the accounting sector is a job that is often faced with ethical actions, especially work in the field of Tax Consultants. The purpose of this study was to see the effect of professional commitment, work experience, and tax sanctions on the ethical decision-making process of the Tax Consultant in Bali Province. The population in this study were all Tax Consultants in Bali Province, while the sample in this study used 223 people. Sampling with purposive sampling method. Data testing includes: validity, reliability, multicollinearity, heteroscedasticity, multiple regression analysis, hypothesis testing and coefficient of determination. The results of the study indicate that professional commitment, work experience, and tax sanctions simultaneously have a significant positive effect on ethical decision making for Tax Consultants in Bali Province.
PENGARUH SISTEM PENGENDALIAN INTERNAL, PERILAKU TIDAK ETIS DAN BUDAYA ORGANISASI TERHADAP KECENDRUNGAN KECURANGAN (FRAUD) PADA LEMBAGA PEKREDITAN DESA (LPD) SE-KECAMATAN SUSUT Ni Wayan Erika; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2282

Abstract

Fraud is a deliberate fraud that causes losses to other parties and provides benefits to the perpetrator of the fraud and / or his group. This study aims to determine the effect of internal control systems, unethical behavior, and organizational culture on the (fraud) tendency to cheat. This research was conducted at the Village Credit Institution (LPD) in Susut District. The sample in this study were 167 LPD employees. The sampling method used is proposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. From the results of this study that the internal control system variable has no effect on the tendency of fraud. The variable of unethical behavior has a positive and significant effect on the (fraud) tendency to cheat. Organizational culture variables have a negative and significant effect on the (fraud) tendency to cheat.
PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR DAN PROFITABILITAS TERHADAP AUDIT DELAY Ni Luh Ade Dwi Anggreni; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2285

Abstract

Audit Delay is the length of time from the closing date of the company's financial year to the date of issuance of the auditor's report. This study aims to examine how the influence of company size, auditor opinion and profitability on Audit Delay in companies listed on the Indonesia Stock Exchange in 2017 - 2019. The population of this study is the mining sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 as many as 67 company. This is a quantitative study, and the samples were collected using the purposive sampling approach, yielding 99 samples from 33 firms. This research uses logistic regression analysis method. From the analysis test results, it was found that company size and auditor's opinion had no significant effect on Audit Delay, while profitability had a negative and significant effect on Audit Delay.
Pengaruh Kemudahan Penggunaan, Keamanan dan Kerahasiaan, dan Pengalaman Wajib Pajak Orang Pribadi Terhadap Minat Penggunaan Sistem E-Filing Secara Mandiri Nandika Ida Bagus Putu Bayu; Indraswarawati Sang Ayu Putu Arie
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2300

Abstract

This study aims to determine the effect of ease of use, security and confidentiality, and taxpayer experience on the use of the e-Filling system. This research was conducted at Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, which is located in Kedewatan P.O Box 7 Ubud, Kedewatan, Ubud, Gianyar. The population used in this study were all employees of Kupu-Kupu Barong Villas & Three Spa by L'Ocittane, totaling 236 people. The sample in this study is individual taxpayers who are employees of KupuKupu Barong Villas & Three Spa by L'Ocittane who have been registered as taxpayers since 2019, totaling 190 people. The data analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the ease of use has a positive and significant effect on the interest in using the e-Filing system by taxpayers. Security and confidentiality have a positive and significant effect on the interest in using the e-Filing system by taxpayers. Experience has a positive and significant effect on the interest in using the e-Filing system by taxpayer
Pengaruh Etika Kepemimpinan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Ni Wayan Anggun Eka Lestari; Sang Ayu Putu Arie Indraswarawati
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.v3i4.2589

Abstract

This research was conducted at LPD Se-Subdistrict Gianyar which uses technology in recording financial statements with a population of 34 LPD in Gianyar Subdistrict with 215 employees. The study sample used a purposive sampling method with a sample number 150 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using questionnaires The results of the research on leadership ethics have a positive and significant effect on the quality of reports with sig 0.000 <0.05. Human resource competence has a positive and significant effect on the quality of reports with sig 0.004 <0.05. The use of information technology has a positive and significant effect on the quality of reports with a significance of 0.000 <0.05.
Pengaruh Sistem Informasi Akuntansi, Program Pelatihan, Dukungan Manajemen Puncak Dan Insentif Terhadap Kinerja Karyawan Ni Nyoman Ayu Sariningsih; Sang Ayu Putu Arie Indraswarawati
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.v3i3.2647

Abstract

A pharmaceutical company is a commercial business company that focuses on researching, developing and distributing drugs, especially in healthcare. The success and survival of a company can be seen from the performance possessed by employees. The Covid-19 pandemic has caused changes in the work system and restrictions on activities in accordance with health protocols. This affects the pace of economic growth in the health sector which is a challenge for pharmaceutical companies to survive during this pandemic. This study aims to examine the effect of accounting information systems, training programs, top management support, and incentives on employee performance in pharmaceutical companies in Denpasar City. This research is in the form of an associative using questionnaires on 79 respondents who are medical representatives, namely salespeople in pharmaceutical companies who specifically market pharmaceutical products to doctors' practices or to hospitals. The method of determining the sample in this study used the Slovin technique and the data analysis technique used was multiple linear regression analysis. The results showed that accounting information systems, training programs, top management support, and incentives have a positive and significant impact on employee performance.
Pengaruh Motivasi, Pengetahuan Investasi dan Kemajuan Teknologi Terhadap Minat Investasi I Wayan Adi Wiguna; Sang Ayu Putu Arie Indraswarawati
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.v3i3.2680

Abstract

This study was conducted to determine the relationship that exists between motivation, knowledge, and existing technological advances on student investment interest. Hindu University of Indonesia was chosen as the research location where students majoring in accounting in semester 6 and semester 8 were used as research samples with a total of 200 people determined using the slovin formula. The data in this study were obtained from the results of the distribution of questionnaires and were further investigated by the PLS method. From the research process, it was found that the interest of Indonesian Hindu University students, especially accounting majors, to invest was influenced by motivation and knowledge, while technology had no effect on student interest in investing. based on the results of future research, the campus must often hold investment seminars to increase students' knowledge so that they will be motivated to invest.
PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA Ni Kadek Purnama Dewi; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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.v3i2.2762

Abstract

This survey aim to find of impact Competence of Village Officials, Internal Control System, Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The populationwere all 8 villages, amounting 142 persons. The study sample was decided use purposive sampling which is a certain criterion then the number of samples became 64 respondents. The data collection technique using questionnaires is then performed analysis multiple linier regression. From the yield of this survey, competence village officials, internal control system have not significant impact fraud prevention. But the morality individuals, whistleblowingi system have a positive impact fraud prevention.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PENERAPAN KEBIJAKAN PAJAK, DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR Ni Nyoman Suarcini; Sang Ayu Putu Arie Indraswarawati
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.v3i2.2810

Abstract

Regional Revenue Service Gianyar Regency has tried to improve taxpayer compliance in its work environment, but it is still not running effectively considering the various factors that influence it. The goal to be achieved is to find out whether you understand the regulations on taxation, the tax policies applied, and the administration that makes it easy to give an influence on the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes. The population in this study were hotel and restaurant taxpayers in Gianyar Regency, with the method of determining the sample using the Slovin formula, 94 taxpayers were used as samples by sampling using proportional stratified random sampling. Multiple linear regression was used as the analytical method, assisted by the SPSS 23.0 for Windows program. This study shows the results that understanding tax regulations, applied tax policies, and easy administration can increase the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes.
ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MEMINIMALISIR KREDIT BERMASALAH PADA LEMBAGA PERKREDITAN DESA ( LPD ) DESA ADAT MANGGISSARI Kadek Lisa; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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.v3i3.2921

Abstract

Credit is an activity of providing loans to parties in need, by returning interest and principal based on the agreed time. Proper system processes and procedures in providing credit will be able to reduce the occurrence of non-performing loans. This study aims to find out about the implementation of the credit system and procedures in the LPD of the Manggissari traditional village. The data collection methods used in this study were interviews and documentation, and were analyzed using qualitative descriptive analysis. The results in this study explain that the credit granting system consists of several procedures, namely credit application, data verification, credit decisions and credit realization. The documents required for granting credit are a letter of credit application, minutes of credit or loan agreements, minutes of handover of credit guarantees, prime credit notes, and BKK (Proof of Cash Out). The sections involved in granting credit are credit analysts, LPD chairman, and LPD treasurer. In resolving non-performing loans, it is carried out by replacing members of the management, extending the installment period, waiving interest rates, delaying interest payments and confiscation of collateral.
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