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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 Budaya Tri Hita Karana, Komitmen Organisasi, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Abang Karangasem Ni Luh Ade Lisa Puja Gayatri; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
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.v3i4.3093

Abstract

The purpose of this study is to find out the influence of tri hita karana culture, organizational commitment, and whistleblowing system to fraud prevention in LPD Se-Subdistrict Abang Karangasem. The number of populations in this study is all employees in LPD in Abang Subdistrict which amounts to 85 people from 20 LPDs, so all populations are used as research samples by sampling in this study is by saturated sample techniques or census. The data collection technique uses a questionnaire where the instrument will be tested first and then followed by a classic assumption test, then a double linear regression analysis, determination coefficient test, F test and T test. The results in this study are 1) Tri hita karana culture has a positive significant effect on lpd fraud prevention in Abang Subdistrict. 2) Organizational commitment has a positive significant effect on the prevention of LPD fraud in Abang District. 3) Whistleblowing system has a positive significant affects the prevention of LPD fraud in Abang District. The advice given to LPD in Abang Karangasem District is how to maintain behavior in accordance with applicable norms, improve good relations while working in the organization and increase the container for whistleblowers if they have the intention to make complaints related to fraud on LPD.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Fungsi Badan Pengawas terhadap Kualitas Laporan Keuangan I Putu Adi Mahendra; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3162

Abstract

The progress of LPD depends on the quality of the financial statements generated. Financial statements are said to be qualified if they meet four characteristics, namely relevant, reliable, comparable, and understandable. The purpose of this research is to find out the effect of human resource competencies, the use of information technology and the function of supervisory bodies on the quality of financial statements (empirical studies on the LPD in Buleleng subdistrict). The population in this study is all employees and supervisory bodies which amounted to 198 people with 63 people selected as research samples. Sample capture uses a non probability sampling method with purposive sampling techniques. Data analysis techniques include validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, F tests, R2 tests, and t tests. Based on the results of the analysis shows that the competence of human resources does not have a significant effect on the quality of financial statements. While the use of information technology and the function of supervisory bodies has a positive and significant effect on the quality of financial statements.
Pengaruh Kepuasan Kompensasi, Sistem Pengendalian Internal Dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi Ni Komang Swandewi; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3256

Abstract

In Indonesia, there are institutions that function to assist and support economic activities which are commonly called Financial Institutions. One example of financial institutions in Indonesia is banking. The population in this study were employees of the Rural Bank in Tabanan Regency with the sample used as many as 72 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) compensation satisfaction has a positive and significant effect on the tendency of accounting fraud, where the regression coefficient is 0.322 and sig is 0.020. (2) the internal control system has a significant positive effect on the tendency of accounting fraud, where the regression coefficient is 0.276 and sig 0.019. (3) financial pressure has a significant positive effect on the tendency of accounting fraud, where the regression coefficients are 0.556 and sig 0.000. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 72%. Keywords: Compensation Satisfaction, Internal Control System, Financial Pressure, and Accounting Fraud Tendency
Pengaruh Efektivitas Pengendalian Internal. Moralitas Individu, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) ( Studi Kasus Pada LPD Se-Kecamatan Nusa Penida ) I Dewa Made Rasna Apriana; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3266

Abstract

ABSTRACT The purpose of this study is to determine the influence of the Effectiveness of Dalam Control, Perseorangan Morality, and Organizational Culture on fraud tendencies( Fraud)( Case Study at LPD in Nusa Penida District). This study was conducted in LPD in the zona of Nusa Penida with a population of 45 LPD with a keseluruhan sample measured of 158 people. The research sample is determined by the purposive sampling method, which is a certain criterion. The informasi collection technique using a questionnaire was then carried out multiple linear regression analysis, determination coefficient test and t test. The results of this study found that( 1) the effectiveness of dalam control has a significant effect on the tendency to fraud,( 2) perseorangan morality has a significant effect on the tendency to fraud,( 3) organizational culture has a significant effect on the tendency to fraud. Suggestions that can be given are to increase the effectiveness of dalam control to prevent fraud, foster high perseorangan morality and maintain a conducive organizational culture so that fraudulent acts can be prevente.. Keywords: Effectiveness of Internal Control. Individual Morality, Organizational Culture, Cheating Tendencies.
Pengaruh Persepsi Mahasiswa, Motivasi Karir Dan Lingkungan Kerja Auditor Terhadap Minat Mahasiswa Akuntansi Menjadi Seorang Auditor Ni Putu Ayu Fitry Swandewi; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v3i4.3448

Abstract

Auditor is a profession that has an important role in the company. It is not surprising that the need for auditors in Indonesia is always increasing, in line with this, it is expected that students majoring in accounting will later become auditors after completing their education. Seeing the existing phenomena, the researcher is interested in conducting research with theaim of analyzing the relationship between student perceptions, career motivation and auditor work environment on the interest of accounting students to become an auditor (a case study on students majoring in accounting at UNHI). In this case, the active students of S1 Accounting Study Program, Faculty of Economics, Business and Tourism, Hindu Indonesia University class of 2019 semester 6 are the overall research population with a total sample of 131 people. This research will use multiple linear regression analysis techniques to get answers to the formulation of the problem. The results showed that student perceptions, career motivation, auditor's work environment can affect student interest in deciding in the future to become an auditor or not.
Pengaruh Insentif Pajak Dalam PMK No. 82 Tahun 2021, Pengetahuan Wajib Pajak, Pelayanan Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Denpasar Ketut Budi Artawan; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v4i1.3578

Abstract

This study aims to analyze the effect of tax taxes in PMK no 82 of 2021, taxpayer knowledge, and tax taxes on MSME taxpayer compliance in Denpasar City. This research was conducted in Denpasar City. The object of the research is taxpayer compliance obtained by taxes, taxpayer knowledge, tax services and taxation taxes. This research uses the population of MSMEs in Denpasar City which are recorded at the East and West Denpasar KPP as many as 224,913 businesses. The results of the analysis of the applicable sample for the population. So, the sample used must be able to represent the population. The method of entering the sample uses purposive sampling, which is to determine the sample based on certain criteria. the sample size used is the slovin formula with the number of samples in this study rounded up to 100 people who are obliged to determine the MSME tax. The technique for taking samples is incidental sampling. The distribution of the questionnaires was carried out using a google form considering the pandemic situation, which was analyzed by linear regression. The results showed that PMK No.82 Year 2021 tax incentives, taxpayer knowledge, and tax taxes had a positive and significant impact on MSME taxpayer compliance in Denpasar City.
Pengaruh TQM, Karakteristik Sia Dan Environmntal Uncertinty Terhadap Kinerja Manajerial Di Instansi Pemerintahan Daerah Kabupaten Jembrana I Gusti Agung Ayu Ngurah Sri Novita Dewi; Sang Ayu Putu Arie Indraswarawati
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.v4i1.3595

Abstract

Leadership performance is work done by a person in leadership roles. The aim of this research is to pointing the effects of TQM on managerial performance in Jembrana Regency government agencies in the quality of public services. The 100 people interviewed for this study were leaders who worked in regional apparatus organizations, such as service heads, division heads, section heads, and section heads in Jembrana district government agencies. The purposive sampling method is used to determine the sample. Artificial analysis has shown that tqm has a positive and relevant to management performance variables. There is no evidence to suggest that the characteristics SIA have any significant impact on managerial performance or environmental sustainability. uncertainty does not have significant impact on the managerial effectiveness variable.
Analisis Perlakuan Akuntansi Aset Biologis Agrikultur Pada Usaha Perkebunan Green Venus Garden Ni Putu Dita Pradnyani; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3891

Abstract

This stuidy aims to determine the accouinting treatment of biological assets in the Green Venuis Garden plantation buisiness. This stuidy uised a quialitative analysis method with data obtained throuigh observation, interviews and also docuimentation of informants related to the Green Venuis Garden plantation. The analysis techniquie uised is descriptive comparative analysis, in which the researcher describes the findings derived from the data collected throuigh the observation process on the research object which will then be compared with the biological asset accouinting treatment method based on PSAK No. 69 on agricuiltuire in theory which has been developing in academic circles. Based on the resuilts of the research and discuission, it can be concluided that the accouinting treatment of the biological assets of the Green Venuis Garden Plantation is not in accordance with PSAK 69 becauise there is still muich that needs to be adjuisted again.
Pengaruh Kecanggihan Teknologi Informasi, Budaya Organisasi, Dan Kemampuan Teknik Personal Terhadap Efektivitas Sistem Informasi Akuntansi Pada Koperasi Serba Usaha Di Kecamatan Sukawati Ni Made Listya Ari; Sang Ayu Putu Arie Indraswarawati; Cokorde Gde Bayu Putra
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.v4i2.4019

Abstract

Information systems play an important role in accounting, because basically accounting must provide accurate information to decision makers. This study aims in this study to determine the effect of sophistication of information technology, organizational culture and personal technical capabilities on the effectiveness of accounting information systems. The population in this study were employees of the Multipurpose Cooperative in Sukawati District with the sample used as many as 95 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) the sophistication of tax information technology has a positive and significant effect on the effectiveness of accounting information systems, where the regression coefficient is 0.460 and sig 0.000. (2) organizational culture has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficient is 0.250 and sig 0.002. (3) the ability of personal techniques has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.231 and sig 0.003. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 60%. Suggestions that can be given by researchers are Multipurpose Cooperatives in Sukawati District in increasing the tendency of the effectiveness of accounting information systems to always increase the sophistication of information technology, organizational culture and personal technical abilities.Information Technology Sophistication
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung Ida Ayu Widiastuti; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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.v4i2.4025

Abstract

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.
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