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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Manajemen dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Applied Sciences in Tourism and Events Hita Akuntansi dan Keuangan Lantera Widya Dharma Bhakti
Putu Nuniek Hutnaleontina
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Hita Akuntansi dan Keuangan

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PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM, SISTEM PENGENDALIAN INTERNAL DAN MORALITAS TERHADAP PENCEGAHAN FRAUD PADA PT. SEAFOOD INSPECTION LABORATORY Luh Putu Asahi Artha Prasasthy; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1801

Abstract

This study aims to examine the effect of employee perceptions regarding the Whistleblowing system, internal control system and morality on fraud prevention at PT. Seafood Inspection Laboratory. Collecting data on this study through interview and questionnaires and using Likert scale to measure. The sampling in this study used the Saturated Sample method were 99 employees of PT. Seafood Inspection Laboratory. This research used multiple linear regression test data analysis technique. Data were analyzed using SPSS 21 for Windows software. The results of this study indicate that employee perceptions of the Whistleblowing system have no effect on fraud prevention, internal control systems and morality have a positive and significant effect on fraud prevention (fraud).
PENGARUH QUICK RATIO DAN CASH RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusti Ayu Putu Puspita Dewi; Putu Nuniek Hutnaleontina
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.v2i4.1998

Abstract

Getting..the maximum profit is one of the goals of all companies. Profitability reflects the company's ability to generate profits. A company is said to be healthy if the company can survive in difficult economic conditions, seen from the company's ability to meet financial obligations and carry out stable operations and to maintain its business growth. The research is for now how about effect of liquidity ratios on profitability. Simultaneously, the quick ratio and cash ratio have a positive and significant effect on return on assets. But partially, only the quick ratio has a positive and significant effect on return on assets, as evidenced by the results of t count = 35,076> t table = 1,652 and a significance value of 0,000 < 0,005.
PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE-KECAMATAN MARGA KABUPATEN TABANAN Ni Komang Sintia Dwipayani; Putu Nuniek Hutnaleontina
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.v3i1.2281

Abstract

This study aims to determine and empirically test the clarity of budget targets, community participation, and government internal control systems1 on village fund management accountability.1 The factors that affect village fund management accountability are clarity of budget targets, community participation, and government internal control systems. The sample used in this study were 16 villages located in Marga District, Tabanan Regency with 80 respondents. The sampling method in this study used purposive sampling, data was collected using a questionnaire. The data analysis technique used multiple linear regression analysis. Based on the results of this study, it is stated that the clarity of budget targets and the government's internal control system1 has a positive effect 1 on 1 accountability 1 management 1 village funds, 1 while 1 community participation has no effect 1 on 3 accountability 2 management 2 funds 3 villages.
PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM Ni Nyoman Pebi Krisnanti; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v3i1.2288

Abstract

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision on the accountability of village fund management. Village office employees from 8 villages in the sub-district of bebandem as the population. Purposive sampling method was used in determining the sample so that 72 respondents were obtained. Following the instrument test and the classical assumption test performed, multiple linear regressions analysis, determination,t test and F test were used to evaluate the data. The study resulted in there indicate that leadership, clarity of budget targets, and supervision take effect a positive and significant for the accountability of village fund management in village governments throughout the bebandem district, karangasem Regency.
Pengaruh Ukuran Perusahaan, Financial Leverage dan Kualitas Audit Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2017-2020 Ni Wayan Sinta Sunetri; Putu Cita Ayu; Putu Nuniek Hutnaleontina
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.v3i2.2353

Abstract

Earnings information is paramount for investors because they can provide an overview of how dividends will be paid when investing their capital. Income smoothing is the practice of profit manipulation to reduce fluctuations in net income over a period of time. This study aims to determine how company size, financial leverage and audit quality affect earnings smoothing in manufacturing companies listed on the Indonesian Stock Exchange over the period 2017-2020. Targeted sampling is used as the sampling method, sample companies based on criteria was 31 companies with an observation period of 4 years, 2017 to 2020, so that 124 research samples were obtained. Eckel index measuring income smoothing using the technique of logistic regression analysis. Theory of eckel is used to calculate income smoothing. Hypothesis testing with logistic regression analysis. Research resultshow that company size, financial leverage and audit quality all have an impact on income smoothing. Firm size has no significant positive effect on income smoothing, financial leverage as measured by debt to equity ratio has no significant negative effect on income smoothing, while audit quality has a significant and negative effect on income smoothing.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ORGANISASI TERHADAP KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN DENPASAR SELATAN Ni Putu Ayu Candra Wahyuni; Putu Nuniek Hutnaleontina
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.v3i2.2772

Abstract

Researchers in South Denpasar Sub-District hope to learn more about the role that factors like internal control effectiveness, adherence to financial reporting standards, and company culture play when it comes to detecting and preventing fraud in village credit institutions (LPDs). At the South Denpasar Village Credit Institute, this study was carried out. A total of 226 employees from the LPD Sub-District of South Denpasar are included in this study. Purposive sampling was used to collect the samples, and a total of 86 people agreed to participate in the survey. SPSS 23 is used to present the results of statistical analyses such as descriptive statistics, classical assumption tests, and multiple linear regression. According to the findings of this study, internal control effectiveness, adherence to accounting rules, and organizational culture all contribute to the prevalence of accounting fraud. The findings of this study can be used in the design of accounting fraud-prevention regulations and policies.
PENGARUH MOTIVASI BELAJAR, INTEGRITAS INDIVIDU DAN PROKRASTINASI TERHADAP KECURANGAN AKADEMIK Ni Kadek Pande Septia Dewi; Ni Komang Sumadi; Putu Nuniek Hutnaleontina
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.v3i3.2926

Abstract

This research aims in this study to find out the influence of learning motivation, individual integrity and procrastination on academic fraud. The population in the study was an active undergraduate student of the Accounting Study Program of the Faculty of Business Economics and Tourism, Hindu University of Indonesia class of 2018, 2019 and ampulen students with a sample used, namely 213 respondents. The data analysis techniques used in this study are multiple linear regression, determination coefficient, t test and F test. Based on the results of the study, it can be seen that: (1) motivation to learn taxes has a negative and significant effect on academic fraud, where the regression coefficient is obtained – 0.872 and sig 0.000. (2) Individual integrity has a significant negative effect on academic fraud, where a regression coefficient of - 0.408 and sig 0.000 are obtained. (3) procrastination has a significant positive effect on academic fraud, where it obtained 0.197 regression coeffesien and sig 0.000. The magnitude of the influence of free variables on academic fraud is 54.7%. The advice that can be given by researchers is that the Hindu University of Indonesia is expected to create learning methods that can make students enthusiastic in learning.
Analisis Sistem Pengendalian Internal Dan Budaya Organisasi Dalam Upaya Pencegahan Kecurangan Akuntansi di Lembaga Perkreditan Desa Kekeran ni putu ega cisna utami; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i1.3297

Abstract

This study analyzes the efforts to prevent accounting fraud (Fraud) at the Village Credit Institution (LPD) Kekeran. Accounting fraud is a misstatement that arises from fraud in a report, such as a misstatement, an amount that is intentionally omitted or a financial statement that is disclosed for the purpose of deceiving users of financial statements. This accounting fraud was triggered by a weak internal control system that was seen in the control environment where the Traditional Village did not participate in carrying out internal control and coupled with the absence of SOPs for the internal control system. In addition to the weak control system, the accounting fraud that occurred at LPD Kekeran was caused by the organizational culture that continued to be carried out such as bad habits which were reflected in the habit of being dishonest and taking advantage of positions to take personal interests. This is very contrary to the teachings of norms and also the dominant values ??of LPD which strongly adheres to the vision and mission in order to be able to prosper customers and society in general. As for this study involved the Chairperson, Secretary and Treasurer of the LPD Kekeran Village as informants. The data analysis technique used is the qualitative method. The results of the analysis show that 1) The internal control system has a major contribution in preventing accounting fraud (Fraud). 2) Organizational culture has a major contribution in preventing accounting fraud (Fraud).
PENGARUH PENERAPAN GCG, AUDIT INTERNAL DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DI LPD DENPASAR SELATAN Ni Kadek Dwi Adnyani; Putu Nuniek Hutnaleontina
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.v3i4.3477

Abstract

Fraud is a variety of fraudulent acts, whether committed intentionally or unintentionally by third parties. The targets of extortion incorporate forestalling misrepresentation in all lines of the association, hindering expected culprits., making it difficult for fraud perpetrators to move, recognizing high-risk exercises and control shortcomings, and making demands or forcing sanctions on fraud culprits. The motivation behind this study was with determine the impact of implementing good corporate governance, the role of internal audit and the whistleblowing system on the prevention of fraud at Village Credit Institutions in South Denpasar District. The population in this study were all LPD in South Denpasar as many as 10 LPD. The method of determining the sample using the saturated sampling method so that obtained 117 respondents. The type of research used is quantitative. The analytical method used is multiple linear regression. Based on the analysis test results, it is found that good corporate governance had a beneficial outcome on misrepresentation. Meanwhile, the role of internal audit and the whistleblowing system had a positive and insignificant effect on fraud
Analisis Strategi Pengelolaan Keuangan Dan Strategi Keberlanjutan Usaha Perak Di Gaja Silver Bali Pada Masa Pandemi Covid-19 Desak Putu Eka Suari Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i3.3505

Abstract

ABSTRACT This study aims to to determine the financial management strategies and business sustainability strategies applied to Gaja Silver Bali to survive the COVID-19 pandemic. The population of this research is several silver craftsmen in Celuk Sukawati Village, where the sample determination uses the saturated sample method. The stages of the analysis technique used are data collection, data reduction, data presentation, and drawing conclusions. In an effort to maintain its business, Gaja Silver Bali made bank credit loans, these efforts were made to help the company's productivity and pay employee salaries. Purchases of raw materials in cash are also carried out in order to avoid trade debts that will burden his business in the future. Various forms of promotion are carried out by utilizing social media, as well as Word of Mount with the aim of introducing Gaja Silver Bali to the wider community. In creating consumer satisfaction, Gaja Silver Bali always maintains product quality, provides good service, and a fast production process for consumers so that later consumers will want to survive to transact with Gaja Silver Bali. Focusing on future changes (forward looking) is the task of all businesses, including Gaja Silver Bali. The owner of Gaja Silver Bali plans to upgrade the company from UD to CV with the aim that business continuity is more guaranteed besides that the company can carry out its business activities officially and legally according to the law. In an effort to maintain its business, Gaja Silver Bali is also restructuring.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Aris Januarta, Raka Arista Puspa Dewi, Nyoman Ayu Windarmayanthi, Putu Bagus Ketut Rai Krisna Damayanti, Ni Komang Sri Dauh, I Wayan Delia Trisna Pratami, Ni Putu Desak Putu Eka Suari Dewi Gede, I Komang Gusti Alit Suputra Gusti Ayu Putu Puspita Dewi I Dewa Gede Dharma Suputra I Gusti Ayu Ratih Dwi Artatik I Gusti Wayan Murjana Yasa I Komang Gde Bendesa I Made Dwiki Pernanda I Nyoman Bhadrika I Putu Aldi Wirawan I Putu Fery Karyada I Putu Fery Karyada I Putu Ryan Widiarta I Putu Yoga Indrawan I Wayan Dauh I Wayan Dauh, I WAYAN SUDIANA I Wayan Sudiana Ida Ayu Made Surya Wardani Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Luh Gede Sintha Laksmi Dewi M Luh Putu Asahi Artha Prasasthy Mulyadewi, Ni Ketut Ni Kadek Ari Erliani Ni Kadek Ari Mayningsih Ni Kadek Dwi Adnyani Ni Kadek Dwi Sukiari Ni Kadek Pande Septia Dewi Ni Kadek Sugiartini Ni Ketut Mas Arthami Ni Ketut Mulyadewi Ni Ketut Mulyadewi Ni Komang Ayu Sindi Junika Sari Ni Komang Sintia Dwipayani Ni Komang Sumadi Ni Luh Putu Sri Agustini Ni Made Ayu Yulita Fridayanthi Ni Made Emi Hudiyani Ni Made Ratna Puspita Dewi Ni Made Sumariani Ni Made Wisni Arie Pramuki Ni Nyoman Pebi Krisnanti Ni Putu Ayu Candra Wahyuni Ni Putu Ayu Kusumawati Ni Putu Budi Ariastuti Ni Putu Delia Trisna Pratami Ni Putu Devy Rismayanti ni putu ega cisna utami Ni Putu Evayanti Ni Putu Rismayanti Ni Putu Trisna Windika Pratiwi Ni Putu Widya Astuti Ni Wayan Alit Erlinawati Ni Wayan Sinta Sunetri Ni Wayan Siska Yanti NI WAYAN YUNIASIH Nyoman Arista Puspa Dewi Putu Ariyati Apsari Putu Ayu Windarmayanthi Putu Ayu Windarmayanthi Putu Cita Ayu Rai Resta januarta Raka Aris Januarta Santiari, Ni Made Rai Suparmi Suparmi Wati, Ni Luh Aprilia Yustina, Ni Wayan Ariska