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Minat Mahasiswa Akuntansi Menjadi Konsultan Pajak: Self Efficacy, Job Market, Penghargaan Finansial Kadek Mita Putri Hildyanti; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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/pwe8xz92

Abstract

This study aims to investigate how confidence in abilities, job market conditions and monetary rewards influence on accounting students’ intention to pursue tax consultancy at Universitas Hindu Indonesia.  This research applied a survey approach, where information was gathered using questionnaires given to 210 accounting students, and the analytical method employed was multiple linear regression.  The findings reveal that self-confidence, labor market factors, and financial compensation exert a strong and meaningful influence on students’ aspirations to become tax consultants. The implications stress the need to enhance students’ confidence, supply accurate information about career prospects in taxation, and underscore the financial benefits of the tax consultant profession as strategies to raise students’ interest in entering this field.
Analisis Akuntabilitas Dan Transparansi Tentang Pengelolaan Pendapatan di Objek Wisata Goa Gajah Dewa Ayu Radela; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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/d2h17709

Abstract

The importance of accountability and transparency in public sector financial management, particularly in tourist attractions that contribute significantly to the regional economy. The purpose of this study was to analyze the accountability and transparency practices in revenue management at the Goa Gajah tourist attraction in Gianyar. This study used a qualitative approach with a descriptive method through a case study, involving interviews, observations, and documentation with managers, village officials, and beneficiary communities. The results showed that accountability has been realized through daily recording of revenue and the number of visits submitted to the Gianyar Regency Tourism Office, accompanied by a revenue sharing mechanism of 60% for the office and 40% for the Bedulu Traditional Village. Community participation occurs in the form of economic roles, such as traders and tour guides, as well as the receipt of revenue information through annual village meetings. Transparency is expressed in the timely delivery of revenue data, clear, accurate, and accessible, although details of fund use are not always disclosed openly and require special requests. In conclusion, revenue management at Goa Gajah has met the principles of accountability and transparency in general, but needs to be improved in the detailed reporting of fund use. The implication is that this practice can be a model for the management of other tourist attractions in building public trust and ensuring that there is no good governance-based management. 
Pengaruh Pemahaman Akuntansi, Penggunaan SIA, dan SPI Terhadap Kualitas Laporan Keuangan BUMDES Ni Wayan Mamik Suwandewi; 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: 10.32795/5td8hw66

Abstract

This study aims to determine the effect of accounting understanding, the use of accountinginformation systems, and internal control systems on the quality of BUMDes financial reportsin Tampaksiring District. The research method used is a quantitative approach with multiplelinear regression analysis. The population in this study were all BUMDes employees totaling45 people and the sample in this study were parties or users of BUMDes financial reports inTampaksiring District totaling 40 people. The sample collection method used purposivesampling. The results of this study indicate that accounting understanding has a positive andsignificant effect on the quality of financial reports. The use of accounting information systemshas a positive and significant effect on the quality of financial reports. The internal controlsystem has a positive and significant effect on the quality of financial reports. The implicationof this study is that BUMDes administrators need to improve their understanding of accounting,accounting information systems, and internal control systems in order to produce better qualityfinancial reports.
Analisis Sistem Pengendalian Internal (SPI) Atas Persediaan Di CV Bali IT Solusion Ni Luh Nadia Pradnyandari; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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: 10.32795/70vg9567

Abstract

This study aims to analyze the implementation of the Internal Control System (ICS) for inventory at CV Bali IT Solution and evaluate its compliance with the COSO framework. This research uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation studies. The results indicate that the implementation of inventory ICS at the company has not been fully effective and does not comply with COSO elements, particularly in three main components. Critical weaknesses were found in control activities due to a lack of segregation of duties between purchasing, receiving, and storage functions, as well as a lack of physical supervision such as CCTV. Furthermore, the information and communication component is considered inadequate due to reliance on error-prone semi-manual recording, while the monitoring function is deemed weak because stock opname is only conducted once a year. This research recommends the implementation of strict separation of duties, the use of integrated digital applications, and an increase in the frequency of periodic stock opname.
Evaluasi Pengendalian Penerapan Akuntansi Aset Tetap Pada Hotel Prama Sanur Beach Bali I Gusti Ayu Nyoman Satriani; Sang Ayu Putu Arie Indraswarawati; Ni Made Wisni Arie Pramuki
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/k3wy3n48

Abstract

This study aims to evaluate the implementation of fixed asset accounting based on PSAK 16 at the Prama Sanur Beach Hotel, Bali, specifically regarding the recognition, classification, and determination of the economic life of fixed assets. The research method used is descriptive qualitative with primary data sources obtained through observation, interviews, and documentation. The results of the study indicate that in general the company has implemented fixed asset recognition in accordance with PSAK 16, especially in the aspects of recognizing economic benefits and measuring acquisition costs. However, several obstacles are still found in practice, such as global asset recording without detailed classification by type, year of acquisition, and economic life. This causes difficulties in determining accurate depreciation and discrepancies between book values and the actual condition of assets in the field. In addition, limited documentation of old assets and lack of data updates also affect the quality of financial information. Therefore, a more structured and standardized evaluation and improvement of the fixed asset recording system is needed. This study is expected to contribute to improving the accuracy, transparency, and accountability of the company's financial statements, as well as serve as a reference for further research in the field of fixed asset accounting.
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