Ni Putu Trisna Windika Pratiwi
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PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM SE-KECAMATAN KEDIRI Ni Putu Trisna Windika Pratiwi; Ni Wayan Kusuma Dewi; Ni Wayan Yuniasih
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5070

Abstract

The purpose of this research is to analyze the relationship between savings and loan cooperatives' financial performance and factors such as competency, accounting information systems, and internal control in the Kediri area. Participants included everyone on the books at the Cooperative and UKM Office in Tabanan Regency who had worked in the KSP Kediri District and used the accounting information system. Purposive sampling was used to select the study's sample size of 69 participants, and the results were analyzed with multiple linear regression methods. This study's findings suggest that competence has a beneficial and statistically significant impact on economic outcomes. The Financial Performance is significantly impacted for the better by the Accounting Information System. The quality of an organization's internal controls has a noticeable and beneficial impact on its bottom line. Based on the findings of this study, it is imperative that Savings and Loan Cooperatives in the Kediri District be able to provide their employees with on-the-job training in the future. Competent workers will be able to contribute most effectively to the success of the business.
Reaksi Pasar Modal Indonesia Atas Pengumuman Kenaikan BI 7 Day Reverse Repo Rate Tanggal 19 Oktober 2023 Pada Perusahaan Yang Terdaftar Dalam LQ45 Bursa Efek Indonesia Ida Ayu Amelia Putri; I Putu Dedy Samtika Putra; Ni Putu Trisna Windika Pratiwi
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/zgwhp910

Abstract

The research aims to analyze how the Indonesian capital market reacted to the announcement of the BI 7 Day Reverse Repo Rate by comparing average abnormal return and average trading volume activity. This study, which is an event study, will be observed for ten working days, five days prior to (t-5) and five days following (t+5) the announcement. Corporations that are included in the LQ45 index are used for the study's sample. Purposive sampling methodology combined with sample determination method. The Wilcoxon signed rank test is the data analysis method applied. The average abnormal return and average trading volume activity before and after the BI 7 Day Reverse Repo Rate announcement on October 19, 2023, do not differ, according to the results. Because the event does not control the information content and strong signal when making investment decisions to purchase or sell shares, this indicates that there was no market reaction.
Pengaruh Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, Dan Whistleblowing System Dalam Pencegahan Fraud Pada Koperasi Simpan Pinjam Se Kabupaten Badung Ni Putu Mariani; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi
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: 10.32795/2bbgmk11

Abstract

Fraud according to the ACFE (Association of Certified Fraud Examiners) is an act of deception, deception, cunning, deception and other dishonest methods committed by a person or entity and can result in several unfavorable benefits to the individual or entity or other party. “The high intensity of cheating, deception and embezzlement practices that occur in a public institution with all its modes, from the simplest to the very sophisticated and complex, should make all parties aware of building a commitment to the implementation and good governance consistently and broadly at all levels of society. . This research aims to determine the influence of Organizational Commitment, Tri Hita Karana Cultural Perspective, and Whistleblowing System in Fraud Prevention in Badung Regency Savings and Loans Cooperatives. The population in this study was all employees of savings and loan cooperatives in Badung Regency, totaling 6,572 people. The number of samples in this study was 99 people, the research data was obtained through the results of distributing questionnaires and tested using multiple linear regression analysis techniques. The results of this research show that organizational commitment has a positive and significant effect on fraud prevention, Tri Hita Karana culture has a positive and significant effect on fraud prevention, and the Whistleblowing System has a positive and significant effect on fraud prevention. Looking at the research results, in the future the cooperative is expected to be able to increase the organizational commitment of employees so that they are able to be responsible and contribute to their work optimally”