Article Per Year (5 Year)
p-Index From 2021 - 2026
6.339
P-Index
This Author published in this journals
All Journal 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

Published : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Budaya Tri Hita Karana Memoderasi Pengaruh Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Di Kecamatan Sukawati Yustina, Ni Wayan Ariska; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7qz9zp04

Abstract

LPD is a traditional community institution that only exists in Bali, making this financial institution unique because its management is imbued with the spirit of Hindu customary law and culture, so its existence should be maintained. The number of cases of fraud (fraud) against LPD funds makes the need for better management to prevent the occurrence of such fraud. The purpose of this study was to investigate the effect of the whistleblowing system on fraud prevention moderated by the Tri Hita Karana culture at LPDs in Sukawati District. The population used in this study were all LPD employees in Sukawati District who were registered at LPLPD Gianyar as many as 138 people, using the saturated sample technique, so that the entire population was sampled because all employees at the LPD had the potential to commit or see fraud research sample. Data were analyzed using PLS Moderation analysis. The results of the analysis show that the whistleblowing system has a positive and significant effect on fraud prevention at LPDs in Sukawati District. The Tri Hita Karana culture is able to moderate (strengthen) the relationship between the whistleblowing system and fraud prevention at LPDs in Sukawati District. It is recommended that the LPD in Sukawati District be able to provide good protection, maintain the confidentiality of the reporter's identity, so that every employee who knows fraudulent acts can report and have a sense of security when carrying out these reporting actions.
Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Damayanti, Ni Komang Sri; Sudiana, I Wayan; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/2b03q613

Abstract

Timeliness in preparing and reporting financial statements for each period is a demand for companies that go public. Submission of financial reports is a signal for investors and interested parties in assessing the company's condition. The purpose of this study was to examine the effect of profitability, company size, company age, and leverage on the timeliness of submitting financial reports of non-primary consumer goods companies listed on the Indonesia Stock Exchange. The population used in this study was 142 non-primary consumer goods companies listed on the IDX, with a purposive sampling method obtained a sample of 108 companies with 3 years of observation; the sample data used was 324 data. The data was analyzed using logistic linear analysis. The results of the analysis show that profitability, company size, company age and leverage has no effect on the timeliness of submitting company financial reports. It is recommended that companies continue to submit financial reports on time, considering that financial reports are very important for investors and other stakeholders who want to invest in the company, so that with timely submission, parties with an interest in the company's financial statements can quickly find out the company's condition before deciding to invest.    
Implementasi Prinsip-Prinsip Good Corporate Governance Pada Lembaga Perkreditan Desa (LPD) Desa Adat Peguyangan Santiari, Ni Made Rai; Hutnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
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/hak.v6i1.7512

Abstract

LPD is a financial institution that plays an important role in the Pakraman village community in Bali. LPDs have a positive impact on the economy, but in reality there are often problems regarding LPD performance which actually harm customers. The Peguyangan Traditional Village LPD has good performance achievements, which cannot be separated from the implementation of good corporate governance in all its business activities. The aim of this research is to determine and analyze the implementation of good corporate governance principles in the Peguyangan Traditional Village LPD. Based on the problems studied, this research uses qualitative methods, with data from interviews and documentation in the field. Based on data collected from interviews with the Head of the LPD, it is stated that the principle of transparency is applied by providing information regarding the development of the Peguyangan Traditional Village LPD, not only known to the internal LPD but also the general public, especially the manners of the Peguyangan Traditional Village, the principle of accountability is applied by encouraging every employee to work. responsible for each task, the principle of responsibility is carried out by having a social service program based on Tri Hita Karana for the community, the principle of independence is carried out by making their own considerations in determining the interest rate on each financial product, decision making and every village manner is given the opportunity to provide input, the principle of equality This is done to provide the opportunity to convey input ideas and suggestions to the LPD from employees through communication forums every week, and the community through its representatives (prajuru banjar) at meetings (paruman adat village) which are held three times a year.
Pengaruh Literasi Keuangan dan Kemudahan Pengguna Terhadap Keputusan Menggunakan QRIS dalam Pembayaran Retribusi di UPTD Pengujian Kendaraan Bermotor Kota Denpasar Putu Ayu Windarmayanthi; I Wayan Sudiana; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/746yrv34

Abstract

The Motor Vehicle Testing Technical Implementation Unit (UPT PKB) of Denpasar City ensures vehicle safety through rigorous inspections. Governed by Denpasar City Regional Regulation Number 20 of 2011, the unit's financing comes from motor vehicle levies. To enhance service efficiency, the UPT PKB adopted QRIS for non-cash levy payments, increasing Regional Original Income (PAD) despite challenges in technological adaptation and social changes. This study investigates how financial literacy and ease of use influence the decision to use QRIS for paying levies at the UPTD Denpasar City Motor Vehicle Testing. The research involved 28,190 mandatory vehicle tests using QRIS, employing purposive sampling and multiple linear regression analysis. Findings reveal that financial literacy and user convenience positively and significantly impact the decision to use QRIS for levy payments at the UPTD Denpasar City Motor Vehicle Testing.
Influence of Mobile-Based Correspondence Information Systems on Administrative Services using SCRUM Gede, I Komang; Hutnaleontina, Putu Nuniek; Indrawan, I Putu Yoga
Jurnal Ilmiah Manajemen & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v9i2.5566

Abstract

This study aims to design, implement, and analyze the impact of a correspondence information system on administrative services in Antiga Village, with a focus on enhancing transparency and service efficiency. A web- and mobile-based management information system was developed to support this objective. The study was structured using the SCRUM model. In Sprint 1, initial data collection was conducted through interviews and questionnaires distributed to village residents, with a carefully selected population and sample. Sprint 2 involved secondary data analysis from literature and previous studies, providing insights into best practices for village administrative management. Sprint 3 included system design using user interface mockups and process flow diagrams. Sprint 4 concentrated on system implementation and functional testing to validate its capabilities. The results indicate that this system has improved administrative service performance, with functional testing achieving a success rate of 71.43%. Impact analysis shows a positive correlation between system implementation and service improvement, with a determination coefficient of 10.3%, suggesting that additional factors also contribute to service enhancement. This study’s contribution lies in its dual focus on system implementation and comprehensive impact analysis, making it a model for similar administrative contexts. The integration of Panca Satya values provides a framework that strengthens transparency, commitment, and dedication to village development. Intensive technology training was found necessary to enhance technical literacy among village officials, ensuring optimal system operation and broadening benefits such as reduced service times and increased resident satisfaction. This study offers a model for integrated service improvement and underscores the role of technology-driven transparency in advancing rural administrative management, serving as a valuable reference for similar initiatives.
PENDAMPINGAN DAN OPTIMALISASI PERAN KADER POSYANDU DALAM PENCEGAHAN MALNUTRISI PADA ANAK DI BANJAR KAYEHAN, BALI Nuniek Hutnaleontina, Putu; Dauh, I Wayan; Mulyadewi, Ni Ketut; Ayu Windarmayanthi, Putu; Delia Trisna Pratami, Ni Putu; Aris Januarta, Raka; Arista Puspa Dewi, Nyoman
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4476-4483

Abstract

Posyandu memainkan peran penting dan strategis dalam memperluas akses ke layanan kesehatan ibu dan anak, serta mendeteksi dan mengintervensi sejak dini pertumbuhan dan perkembangan anak balita melalui penimbangan dan pengukuran rutin ke pos pelayanan terpadu (posyandu). Keberadaan posyandu memungkinkan pemerintah untuk memperluas jangkauan layanan kesehatan masyarakat, terutama untuk ibu dan anak. Kegiatan pendampingan ini bertujuan untuk mendukung upaya kader Desa Dawan dalam memantau pertumbuhan balita di Banjar Kayehan, dengan fokus pada penyuluhan yang tidak disengaja tentang pentingnya gizi anak. Hasil dari kegiatan ini telah memberikan kesadaran kepada orang tua balita terkait pentingnya mengikuti kegiatan posyandu setiap bulan dan pemenuhan gizi anak untuk mencegah stunting serta malnutrisi secara berkepanjangan. Hasil kegiatan ini sangat diapresiasi oleh orang tua balita dengan antusias yang tinggi untuk mengikuti kegiatan ini. Kedepan, kegiatan ini harus dilaksanakan secara berkelanjutan guna memaksimalisasi program pencegahan dan pengendalian stunting di Indonesia.
Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial Dan Pengakuan Profesional Terhadap Minat Mahasiswa Jurusan Akuntansi Untuk Berkarir Sebagai Konsultan Pajak: (Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Hindu Indonesia) Riski Anggreni, Ni Wayan; Hutnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e8nf1295

Abstract

The interest of students majoring in accounting in pursuing a career as a tax consultant must be considered in order to provide professional tax consultant workers who have an important role in helping taxpayers to accompany and assist the public in carrying out their tax obligations. This research to investigate the impact of job market factors, financial incentives, and professional acknowledgment on the inclination of accounting students to opt for a career as tax consultants. The research targeted all accounting students at the Indonesian Hindu University, with a sample comprising 8th-semester students who had completed the comprehensive taxation course, totaling 176 individuals. Purposive sampling was employed as the sampling method. The data underwent validity, reliability, multicollinearity, and heteroscedasticity tests, followed by multiple linear regression analysis, hypothesis testing, and determination coefficient assessment. The results show that the variables of job market considerations, financial rewards, and professional recognition have a positive and significant effect on the interest of students majoring in accounting in a career as a tax consultant for students of the Indonesian Hindu University accounting study program.
Pengaruh E-Commerce, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Di Kota Denpasar Again, Ni Luhtu Aprilia; Putra, Cokorda Gde Bayu; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/gf2xhk47

Abstract

The study aims to empirically analyze the influence of e-commerce, accounting information systems and human resources (HR) on the financial performance of micro, small and medium enterprises (MSMEs) in Denpasar City. In determining the sample,the researdh used the Slovin formula with the results obtained by a total of 100 MSMEs with a sampling method, namely probability random sampling using stratified random sampling. The data analysis technique used is partial least square-based structural equation model. The results of the study show that e-commerce, variabels, accounting information systems and human resources (HR) have a significant positive influence on business financial performance.
Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa : (Studi Kasus Desa Dinas Kesiman Petilan, Kecamatan Denpasar Timur) Indriantini, Ni Wayan Bela; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/3cbd9n80

Abstract

The purpose of this study is to evaluate how well Kesiman Petilan Village, East Denpasar District, has been able to improve the accountability of village financial reporting by implementing the village financial system (siskeudes). Data collection methods include documentation, interviews, and observation, all of which are done using qualitative descriptive technique. Four participants participated in this study as informants. Kinds of reports, timeliness and correctness of reporting, applicability of requirements, procedures, elucidation of reporting stages, and feedback. Based on both vertical and horizontal accountability indicators, it is possible to draw the conclusion that the village government's reporting and accountability are both good and accountable in terms of the accountability of the village financial reports. Although manual administration requires more time and has the possibility for fraud, this Siskeudes program is more effective and efficient in that regard.
Pengaruh Kompetensi Sumber Daya Manusia, Pengendalian Internal, Moralitas Individu, dan whistleblowing system Terhadap Pencegahan Fraud Marheni, Ni Luh; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/eq00nd41

Abstract

Efforts to avoid fraud are essentially aimed at reduce opportunities for perpetrators, making them vulnerable to misappropriation. By tightening supervision in high-risk areas, the possibility of fraudulent activities can be reduced. This research was conducted at the village office in Pupuan sub-district. Data was collected using a structured questionnaire that was specifically developed to capture and assess each variable accurately. The analysis findings show that human resource capabilities have a positive and significant impact on preventing fraud. Internal control mechanisms also play a positive and significant role. In addition, individual morality has a positive and significant effect on efforts to prevent fraud, and the implementation of a reporting system for violations further strengthens fraud prevention with a positive and significant effect.
Co-Authors ., NI PUTU YENI YULIANTARI Again, Ni Luhtu Aprilia Anak Agung Istri Diah Endiyani Anak Agung Ketut Agus Suardika Aris Januarta, Raka Arista Puspa Dewi, Nyoman Ayu Windarmayanthi, Putu Bagus Ketut Rai Krisna Cokorda Gde Bayu Putra 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 Nengah Suardana 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 Indriantini, Ni Wayan Bela Kadek Dewi Padnyawati Luh Gede Sintha Laksmi Dewi M Luh Putu Asahi Artha Prasasthy Marheni, Ni Luh 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 Putu Yeni Yuliantari 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 Riski Anggreni, Ni Wayan Santiari, Ni Made Rai Suparmi Suparmi Wati, Ni Luh Aprilia Yustina, Ni Wayan Ariska