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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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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.
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.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Bagus Ketut Rai Krisna Damayanti, Ni Komang Sri Desak Putu Eka Suari Dewi 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 Komang Gede 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 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