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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 Rasionalisasi, Pengendalian Internal Dan Locus Of Control Terhadap Kecurangan Akuntansi Ida Bagus Ananda Narayana; Putu Cita Ayu; 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.v4i1.3594

Abstract

The aim of research is to Obtaining empirical evidence of rationalizing effects, internal control effect and locus of control on fraud in LPD district of Abiansemal Badung. The LPD of Abiansemal District turned into selected on this take a look at due to the fraud phenomenon that befell in one of the LPDs of Abiansemal District. The population in this study were LPDs in Abiansemal District totaling 33 active LPDs. Sampling with saturated sampling technique. The samples taken were 136 respondents. Data collection techniques by means of observation, interviews, and questionnaires. Multiple linear regression analysis technique is an analytical technique used in this research. The results displau rationalization effect and locus of control have a positive and significant effect on the accounting fraud variable. While internal control has a negative and significant effect on accounting fraud at the Village Credit Institution, Abiansemal District. The study hope can help the diamond theory as theoretical implication. It is expected that this can provide information to improve internal control effect and then reduce the rationale and place of control over fraud committed by internal parties of the LPD, with practical implications for investigations.
Independensi, Kompetensi Profesional dan Locus Of Control dalam Mempengaruhi Kualitas Audit Judgment Putu Ariyati Apsari; Putu Cita ayu; Putu Nuniek Hutnaleontina
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.v4i2.3759

Abstract

This study examines how independence, professional competence, and locus of control influence audit judgment (a case study of the Bali Province Financial Audit Board). The people in this study were the forty auditors who worked for the Audit Board of the Representatives of the Province of Bali. Forty people were chosen as samples for this study using the purposive sampling method, and the results were analyzed using multiple linear regression techniques. This study's findings demonstrate that independence positively influences audit judgment. Professional competence influences audit judgment positively; locus of control influences audit judgment positively. Based on the research results, it is hoped that in the future, the auditor will maintain a certain level of independence, use the skills they already have to form a reasonable and accurate audit opinion and learn more skills that can help them make a good audit judgment.
Analisis Efektivitas Penerapan Sistem Keuangan Desa di Desa Tusan Kecamatan Banjarangkan Kabupaten Klungkung Ni Komang Ayu Sindi Junika Sari; Putu Nuniek Hutnaleontina
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.v4i2.3802

Abstract

This study aims to assess the effectiveness of implementation of the village financial system "Siskeudes". Managing village finances in Tusan Village, Banjarangkan District, Klungkung Province, using five indicators as measures of Siskeudes effectiveness, including planning, implementation, management, reporting, and accountability. Methods used this study is a qualitative method. Data for this study were collected through interviews, observations, and documentation techniques. As a result of the analysis, 1) introduction of Siskeudes in Tusan village was not effective and not optimal in terms of introduction. This is because Tusan Village has not fully implemented the system and is balancing between handwritten manual reports and Microsoft Excel. 2) The implementation of Siskudes in Tusan village has the problem that not all personnel involved have the same competence and understanding of the operation of system. 3) The low planning capacity of Tusan Village meant that the reporting results of information on implementation of activities carried out by the village were not sufficiently reported due to the lack of planning. 4) The phase of entering financial reports is not ideal. At this stage, Tusan village government still running the reporting phase in manual format, which could lead to financial reporting manipulation and budget abuse.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Dengan Kompetensi Manajerial Sebagai Variabel Moderasi Pada LPD Se-Kecamatan Penebel Ni Wayan Siska Yanti; Ni Wayan Alit Erlina Wati; 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.v4i3.3960

Abstract

Organizational performance (LPD) is the work result of various goals that have been planned beforehand, and is used as a benchmark in organizational assessment. Evaluation is carried out to determine the effectiveness and efficiency of LPD activities in achieving the goal of developing a business. This research was conducted in order to determine the effect of Good Corporate Governance and Organizational Culture on the Performance of Village Credit Institutions (LPD) with Managerial Competence as a Moderating Variable in LPDs throughout Penebel District. The population in this study amounted to 170 respondents consisting of the Chairperson, Secretary and Treasurer of the LPD in 58 LPDs throughout Penebel District. The sample in this study amounted to 170 people who were determined by saturation sampling technique and tested by Partial Least Squares analysis technique. The results of this study explain that Good Corporate Governance and Organizational Culture have a positive and significant influence on the Performance of Village Credit Institutions. Meanwhile, the interaction between Managerial Competence and Good Corporate Governance and Organizational Culture has a positive and insignificant influence on the Performance of Village Credit Institutions.
Pengaruh Loan To Deposit Ratio, Return On Assets, Net Interest Margin Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perbankan Di Bursa Efek Indonesia Tahun 2018-2021 Bagus Ketut Rai Krisna; Ni Wayan Alit Erlina Wati; 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

Abstract

In making an investment decision, investors will pay attention to many things, one of which is related to financial reports. Good financial reports will give investors an idea of the company's ability in the future. There are many things that investors consider when making an investment, including the Loan to Lending Ratio (LDR), Return On Assets (ROA), and Net Interest Margin (NIM). This observation was carried out to see how the influence of these factors can have an impact on firm value. This study will focus on the banking sector with a total sample of 40 companies used as the base group in the study. where analyzed using multiple linear regression analysis techniques, this observation obtained the results of the loan to deposit ratio having a negative and insignificant effect on the value of banking sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. ROA can affect the value of the company. NIM has no effect on firm value
Pengaruh Kebijakan Dividen, Leverage, Volume Perdagangan, Dan Nilai Tukar Rupiah Terhadap Harga Saham Khususnya Pada Sektor Consumer Goods Yang Tercatat Di Bursa Efek Indonesia Ni Made Ayu Yulita Fridayanthi; Kadek Dewi Padnyawati; Putu Nuniek Hutnaleontina
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.v4i4.3322

Abstract

Investment is an activity to invest in a company, with the hope of providing benefits in the future. To choosing a company, an investor needs to consider several things to determine his decision. This study aims to determine the effect of dividend policy, leverage, trading volume and exchange rate on stock prices. The population of this research is 66 non-cyclical consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method of determining the sample used is the purposive sampling method, with several predetermined criteria, the samples is 27 companies in the non-cyclical consumer goods sector. The research data used is secondary data with multiple linear regression analysis techniques. The results show that dividend policy, leverage and trading volume have a significant effect on stock prices, while exchange rate have no significant effect on stock prices. Simultaneously dividend policy, leverage, trading volume and exchange rate affect stock prices
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Ni Made Ratna Puspita Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i4.3325

Abstract

This study aims to investigate whether there are differences in the company's financial performance before and during the Covid-19 Pandemic and to find out the strategies taken by the company to survive during the Covid-19 Pandemic. This research was conducted at food and beverage industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The results showed that financial performance based on the current ratio had an average growth rate of 0.24 which means the company experienced an increase in liquidity even though it was affected by the pandemic. The average growth based on the debt to equity ratio is 30.22%, where the low ratio indicates that the company's debt is smaller than the amount of its assets. While the growth based on total asset turnover is -0.24, this explains that the assets owned by the company cannot be used to make a profit, which means that the company is currently experiencing difficulties in using all of its assets to generate sales. Based on the return on assets, the average growth is 0.24 this means that the company's management has not been able to use assets to generate maximum income
Pengaruh Keefektifan Pengendalian Internal, Komitmen Organisasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Ni Kadek Ari Erliani; Putu Nuniek Hutnaleontina
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.v4i4.3855

Abstract

The purpose of this study is to determine the impact of internal control effectiveness, organizational commitment, and information asymmetries on the propensity for accounting fraud in the BUMDes of Bendadem District, Karangasem Province. The population for this study was all his BUMDes staff in the Bevandem District, with a total of 65 persons obtained through direct observation in the field. The sample size for this study was 65 individuals determined by nonprobability sampling techniques and tested using multiple linear regression analysis techniques. The results of this study show that the effectiveness of internal controls and organizational commitments have a significant negative impact on the propensity for accounting fraud. Information asymmetry has a positive impact on the propensity for accounting fraud. VillageOwned Enterprises (BUMDes) across the Bendadem District of the Karangasem Regency should be able to improve the internal control system within their organizations in the future so that they can increase their organizational commitment to avoid accounting fraud
Pengaruh Financial Pressure, Sistem Pengendalian Internal Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kintamani Bangli Ni Putu Rismayanti; Ni Putu Ayu Kusumawati; Putu Nuniek Hutnaleontina
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.v4i4.4253

Abstract

A Propensity to Defraud Accounting fraud is the intentional misrepresentation of a company's financial position for the purpose of gaining an advantage in a business transaction. One of the precursors to the appearance of corrupt criminal acts is the prevalence of accounting fraud. The purpose of this research is to identify the relationship between financial stress, internal control systems, and honesty as they relate to the propensity for accounting fraud at Village Credit Institutions (LPD) in the Kintamani Bangli District. The participants included all current and former employees from the 57 LPDs in the Kintamani District. Purposive sampling was used to select the study's sample size of 171 participants, and the results were analyzed with multiple linear regression.Findings from this research show that financial stress significantly increases the likelihood of accounting fraud. Accounting fraud trends are impacted negatively by the presence of an effective internal control system. Integrity reduces the likelihood of accounting fraud. Based on the findings, it is hoped that in the future employees of Village Credit Institutions (LPD) in the Kintamani Bangli sub-district will be better able to manage their finances, avoid excessive debt, and live comfortably despite fluctuating incomes. Obviously, this will discourage any employee who might otherwise be tempted to commit fraud.
Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Sekecamatan Banjarangkan Wati, Ni Luh Aprilia; Hutnaleontina, Putu Nuniek
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: 10.32795/8m0k5593

Abstract

The purpose of this study was to determine whether or not the accountability of village fund management in Banjarangkan District was affected by managers' competence, organizational commitment, and the clarity of budget targets. A total of 185 local officials from Banjarangkan District participated in the research. The Village Head, Village Secretary, Three Kaur, and Three Heads of Section were therefore chosen as samples for this research. The study's information came from the responses to questionnaires, which were analyzed using a PLS regression model. The study's findings suggest that accountability for managing village funds is influenced by the quality of the apparatus used to do so. Management accountability and village funds are unaffected by organizational dedication. The transparency and accountability of village finances depend on a well-defined budget.
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