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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 Ukuran Pemerintah Dearah, Belanja Modal, Dana Perimbangan, Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Provinsi Bali Made Ayu Mira Mahadewi; Sang Ayu Putu Arie Indraswarawati
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.v4i2.4031

Abstract

This study aims to examine the effect of the size of the local government, capital expenditures, balancing funds and local revenue (PAD) on the financial performance of local governments in the province of Bali for the period 2017 to 2020.The population in this study is all regencies/cities of the province consisting of nine regencies. in the Province of Bali. The nine objects were observed for five periods (2017-2020). The sample used is 36 districts in the province of Bali. By using the saturated sampling method. Data obtained through the LRA report and balance sheet using non-participant observation methods as data collection which will later be processed so that it does not require a questionnaire (list of questions). from the research results it is reflected that the increasing size of government will have an impact on decreasing financial performance. Capital Expenditures have no relation to Financial Performance measures. Balancing Funds are negatively related to Financial Performance. PAD does not directly affect Financial Performance.
Analisis Pengendalian Internal Atas Persediaan Obat Pada Apotek Star Medika Abianbase Ni Kadek Oktaviani; 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

Abstract

This observation was made for to answer situation an implementation internal control system for existing drug supplies at Star Medika Abianbase Pharmacy as seen from internal control standards according to COSO (Committee of Sponsoring Organization). Later the results of the observations can be used by the pharmacy to assess how the internal control system is in the pharmacy. This research is categorized as a qualitative research in which the data is obtained from direct observation of the field, then conducting interviews with several related parties, as well as conducting documentation. from the results of observations it can basically be concluded that Star Medika Abianbase Pharmacy implemented many its internal control COSO (Committee of Sponsoring Organization) supplies. if possible in the future the pharmacy must be able to implement the components of the control environment, control activities, information and communication more optimally because these components have not been implemented optimally
Pengaruh Efektivitas Penerapan E-bupot Unifikasi, Dan E-billing Terhadap Kinerja Bendaharawan Dalam Melaksanakan Pemotongan/Pemungutan Pajak Pada Dinas Pendidikan, Kepemudaan Dan Olahraga Provinsi Bali Gede Arcana; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.4190

Abstract

This research was conducted with the aim of knowing the effect of the Effectiveness of the Implementation of E-Bupot Unification, and E-Billing on the Performance of Treasurers in Implementing Tax Withholding/Collection at the Office of Education, Youth and Sports of the Province of Bali. The population in this study were school treasurers (boss fund treasurers/treasurers who operate the web and tax applications at schools) in the work units of the Bali Province Education, Youth and Sports Office. The number’s of sample in this study were 141 schools. The data in this study were obtained through the results of distributing questionnaires and were analyzed using multiple linear regression analysis techniques. Based on the result of testing the data thats has been carried out in this study, it was found that the application of e-bupot and e-billing had a positive and significant effect on taxpayer compliance. Based on the results of the research and the constraints encountered in this research, development is still needed to make this research better.
SIAPIK PELATIHAN PENGELOLAAN KEUANGAN BERBASIS APLIKASI SI-APIK BAGI PELAKU USAHA PETANI GARAM DI DESA KETEWEL Ni Komang Ayu Arya Widiastuti; Sang Ayu Putu Arie Indraswarawati; I Wayan Kusuma Wijaya; Kadek Suparsa Dana; I Gusti Agung Kadek Rai Mertayasa
Dharma Bhakti Vol 1 No 2 (2023): Dharma Bhakti 
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v1i2.4959

Abstract

Loloan salt farmers in Ketewel village are a small business consisting of six people whose production focus is making salt through processing local resources. Salt farmers' knowledge of digital-based financial management is still low. Farmers often use income from sales of salt for personal needs. This will certainly have an impact on unstable cash flow in the business. To reduce the occurrence of unstable cash flows, daily financial recording must be carried out using currently available technology. The role of technology in financial processes is to reduce human errors and increase efficiency, assist inventory management processes, increase data accessibility and security, speed up payment processes and income tracking, and optimize expenses and reduce operational costs. The method used in this village project is in the form of discussions and providing training to salt farmers regarding digitalization-based financial management. The results of this village project activity were able to increase salt farmers' knowledge regarding digitized financial management which includes how to record business through the SI-APIK application. Keywords: Financial Management ; SIAPIK ; Salt Farmers ; Desa Ketewel
Pengaruh Pengendalian Internal, Moralitas Individu, dan Personal Culture Terhadap Kecurangan Akuntansi Pada LPD Se-Kecamatan Abiansemal Kabupaten Badung Ni Made Fitri Adrian; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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: 10.32795/1j04yk75

Abstract

The rapid progress that occurs in accounting science and technology in accounting systems has a very influential impact on various things in the world of economics and business, One of these is the thing called financial scam. There needs to be a lot of internal control to stop theft. The study's goal is to find out how personal culture, values, and internal control are linked to fraud in accounts at LPDs in the Abiansemal Badung District. The Chairman, Treasurer, and Accounting comprised the population of all employees who worked at the LPD in the Abiansemal District, and they were the 104 respondents used in this study. The sampling process was conducted using a practice known as purposeful sampling. Findings from the study showed that internal control, personal morals, and personal culture all had a negative and significant effect on LPD accounting fraud in the Abiansemal Badung District.
Pengaruh Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualias Laporan Keuangan (Studi Kasus Koperasi Serba Usaha Sekecamatan Gianyar) I Dewa Gede Agung Krisna Bayu; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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: 10.32795/28xjj768

Abstract

A Financial Report is a means of providing an account of the management of an organization's economic resources in the form of financial information. Local government financial reports should present information that meets the requirements of stakeholders. The objective of this research was to examine the impact of Functions of the Supervisory Board and the Level of Understanding of Accounting on the Quality of Financial Reports in Multi-Business Cooperatives operating in Gianyar District. The population for this study was all 40 MultiBusiness Cooperatives in Gianyar District, and the researcher used purposive sampling method to select 119 participants for the study. The collected data was subjected to multiple linear regression analysis to test the hypotheses. The results of the study indicated that there is a significant and positive relationship between the Functions of the Supervisory Board and the Level of Understanding of Accounting and the Quality of Financial Reports in Multi-Business Cooperatives across the Gianyar District. The results indicate that leaders of Gianyar District Cooperatives should focus on improving their ethical standards to foster employee trust and create role models within the organization. Further research is recommended to expand the research object and refine the questionnaire to ensure that respondents can provide clear and comprehensible answers to questions, which can complement and improve the research
Pengaruh Pemahaman Akuntansi, Citra Profesi, Dan Pertimbangan Finansial Terhadap Minat Mahasiswa Akuntansi Menjadi Seorang Auditor: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia) Ni Wayan Sepiani; Sang Ayu Putu Arie Indraswarawati; Putu Cita Ayu
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: 10.32795/0qxc1b50

Abstract

Auditor is considered the career most accounting students can choose because more and more companies in Indonesia have gone public and have more than one shareholder. In an effort to keep the business running without any irregularities in financial reports, the Company needs to monitor and require valid information about the activities carried out by management in the Company. The population in this study was 338 accounting study program students with a sample size of 184 students. The analysis technique used is multiple linear regression. The research results show that understanding accounting, professional image, and financial considerations have a positive and significant effect on students' interest in becoming an auditor.
Pengaruh Kemampuan Finansial, Literasi Keuangan, Dan Risk Tolerance Terhadap Minat Investasi Mahasiswa Di Pasar Modal (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Warmadewa) A.A. Istri Citra Dewi; Sang Ayu Putu Arie Indraswarawati; Putu Cita Ayu
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: 10.32795/6eyfzd34

Abstract

The Indonesian capital market plays a key role in supporting national development by providing funding for various sectors. This study aims to evaluate the impact of financial ability, financial literacy, and risk tolerance on students' investment interest in the capital market. The research was conducted on seventh-semester Accounting students of the Faculty of Economics and Business at Warmadewa University, with a sample of 180 respondents selected using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that financial ability, financial literacy, and risk tolerance have a positive and significant effect on students' investment interest. Among these three factors, risk tolerance is the most influential factor on investment interest. These findings highlight the importance of improving financial literacy, good personal financial management, and the development of a brave and wise investor character in facing market risks.
Pengaruh Persepsi Mahasiswa, Minat Mahasiswa, Dan Penghargaan Finansial Terhadap Pemilihan Karir Sebagai Auditor: Studi Kasus Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia Ni Putu Melani Putri; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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/t9dm2d39

Abstract

The purpose of this study is to ascertain how student perspective, interest, and financial gain affect the decision to become an auditor.With a student population of 379, this study was carried out at the Hindu University of Indonesia Denpasar. Using the proportionate stratified random sampling technique and the Slovin formula, a sample size of 194 students from the 2019–2022 class was chosen.  Observation techniques, literature reviews, and questionnaires with a five-choice Likert scale were used to collect data.  Following an evaluation of the instrument's validity and reliability using SPSS software, multiple linear regression analysis and conventional assumption tests were conducted.  The results of the study show that students' decisions to pursue professions as auditors are considerably and favorably influenced by perception, student interest, and financial reward.
Pengaruh Prinsip Tata Kelola Terhadap Kinerja Keuangan pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Badung Ni Komang Novi Antari; Sang Ayu Putu Arie Indraswarawati; Ni Putu Yeni Yuliantari
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: 10.32795/1tkrr290

Abstract

This research seeks to examine the application of governance practices and their influence on the financial performance of Village-Owned Enterprises (BUMDes) in Badung Regency. A quantitative approach was employed, utilizing multiple linear regression analysis. The study population comprised all 120 BUMDes employees in Badung Regency. Using purposive sampling, the research obtained 120 respondents, which included chairpersons, treasurers, and unit heads. The findings reveal that the principles of cooperation, participation, emancipation, transparency, accountability, and sustainability significantly and positively affect financial performance. The adoption of sound governance practices has been demonstrated to enhance the financial outcomes of BUMDes. These results offer practical implications, emphasizing the need for BUMDes managers to prioritize governance principles to strengthen overall organizational performance.   
Co-Authors ., NI PUTU YENI YULIANTARI A.A. Istri Citra Dewi Anak Agung Ketut Agus Suardika Cok. Gde Bayu Putra Cokorda Gde Bayu Putra Cokorda Gede Bayu Putra Cokorde Gde Bayu Putra Dewa Ayu Radela 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 Ayu Nyoman Satriani 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 Mita Putri Hildyanti 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 Novi Antari Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Nadia Pradnyandari Ni Made Fitri Adrian Ni Made Listya Ari Ni Made Susanti Dewantari Ni Made Wisni Arie Pramuki 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 Putu Melani Putri Ni Wayan Anggun Eka Lestari Ni Wayan Ayu Ningsih Ni Wayan Cahyani Ni Wayan Erika Ni Wayan Mamik Suwandewi Ni Wayan Redini Nariya Wati Ni Wayan Sepiani NI WAYAN YUNIASIH Putu Cita Ayu Putu Juna Sutrianta Ria Juliastini