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Ni Putu Yeni Yuliantari
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Economics, Econometrics & Finance

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Pengaruh Komitmen Organisasi dan Penerapan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi Antari, Ni Kadek Sri Tirta; Cokorda Gde Bayu Putra; Ni Putu Yeni Yuliantari
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: 10.32795/7qzmrw40

Abstract

Fraud in financial institutions can be explained by the fraud triangle theory which emphasizes the factors of pressure, opportunity, and rationalization. The purpose of t.his studly was to determine the effect of organizational commitment and good corporate governance on the tendlency of accountiing firaud. Tlhis researcih was condiucted in Kerambitan District, Tabanan Regency, Bali on 26 LPDs in Kerambitan District. The po.pulation in this studly wer.e all LPD employees, totaling 132 people and by using the Slovin Formula, the sample members were determined to be 78 LPD employees. The sampling technique was carried out by purposive sampling. The instrumenlt test was cariried out by teslting the vallidity and reliabiility. The data analysiis techlnique used is multiplle liinear regresision using SPSS softw.are. The results of the analysis of determination show the effect of organizationall commitmient and good corporate governance on the tendency of accountiing frauid by 71.7%. Partial significance test proves that organizational commitment and good corporatte goveirnanice has a negative and significant effect on accounting tendencies.
Pengaruh Pemahaman Akuntansi, Sumber Daya Manusia dan Pemanfaatan Teknologi  Informasi Terhadap Kualitas Laporan Keuangan: Studi Kasus Badan Usaha Milik Desa di Kecamatan Dawan Yanthi, Ni Putu Risma; Putu Cita Ayu; Ni Putu Yeni Yuliantari
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/e2f6pb70

Abstract

  The aim of this research was to assess how accounting knowledge, How human resources and  the use of information technology affect the quality of financial istatements, focusing on Village-Owned Enterprises in Dawan District. The study encompassed all 112 employees of BUMDes in Dawan District, Using purposive sampling, a sample of 42 respondents was selected for the study. Data analysis was conducted through multiple linear regression analysis. The results of this survey demonstrate that accounting knowledge has a positive and statistically significant  impact on  financial reporting quality. In addition, human resources also show a notable positive influence on  financial reporting qualit.. Based on these outcomes, it is envisioned that BUMDes in Dawan Klungkung District can enhance and sustain their accounting knowledge, human resources, and information technology usage to generate high-quality financial reports. These quality financial reports are expected to facilitate decision-making, thereby contributing to the achievement of BUMDes' objectives.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Dan Modal Usaha Terhadap Keberlanjutan Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kabupaten Karangasem Ni Nyoman Ari Wahyuni; I Putu Deddy Samtika Putra; Ni Putu Yeni Yuliantari
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: 10.32795/45gaw274

Abstract

The l sustainability of MSMEl s is ve l ry important for improving the l e l conomy of a re l gion, so it is important for MSMEl busine l ss actors to be l able l to unde l rstand the l factors that can support the l sustainability of MSMEl s, one l of which is financial lite l racy, financial inclusion and the l influe l nce l of busine l ss capital. This re l se l arch has a proble l m formulation of how financial lite l racy, financial inclusion and busine l ss capital influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l aim of this re l se l arch is to de l te l rmine l the l influe l nce l of financial lite l racy, financial inclusion and busine l ss capital on the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l population in this study was 50,717 MSMEl s in Karangase l m from 2021 - 2023 with a sample l size l of 100 re l sponde l nts. The l data colle l ction me l thod in this re l se l arch is a que l stionnaire l te l chnique l . The l data analysis te l chnique l s use l d in this re l se l arch are l multiple l line l ar re l gre l ssion analysis, coe l fficie l nt of de l te l rmination te l st, and t te l st. The l re l sults obtaine l d in this re l se l arch are l 1) financial lite l racy has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l first hypothe l sis (H1) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt is 0.395 and the l t-calculate l d value l is 4.905, with a significance l le l ve l l of 0.000. 2) financial inclusion has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l se l cond hypothe l sis (H2) is acce l pte l d conside l ring the l parame l te l r coe l fficie l nt value l is 0.354 and shows a t-calculate l d value l of 2.662 with a significance l le l ve l l of 0.000. 3) busine l ss capital has a positive l and significant e l ffe l ct on the l sustainability of MSMEl s, so that the l third hypothe l sis (H3) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt value l is 0.100 and shows a t-count value l of 1.993 with a significance l le l ve l l of 0.049. The l sugge l stion in this re l se l arch is that MSMEl playe l rs can use l the l Si Apik application as a digital financial re l cording application which can make l it e l asie l r for MSMEl s to re l cord financial transactions and furthe l r re l se l arch can add othe l r variable l s that can influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy.
Pengaruh Pengetahuan, Resiko Dan Motivasi Investasi Terhadap Minat Mahasiswa Ekonomi Untuk Berinvestasi Di Pasar Modal: (Studi Kasus Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia) Ni Wayan Koni Mariati; Ni Komang Sumadi; Ni Putu Yeni Yuliantari
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/znk65159

Abstract

Academics and the general public alike are looking to the financial markets for investment opportunities in this age of rapid technical development and globalization. Given their position as the nation's future leaders, students must have a solid grasp of investments in order to secure a more prosperous future. Students of economics at Hindu University of Indonesia had their interest in investing in the capital markets studied, and the effects of investment knowledge, risk, and motivation were examined. The research employs a quantitative method and aims to gather data from undergraduates enrolled in the management and accounting disciplines. After using stratified random sampling and the Slovin technique, 94 respondents were selected for the study. Data was gathered via Likert-scale questionnaires. Using SPSS 24.0's multiple linear regression analysis, we found that students' interest in capital market investing is favorably and substantially impacted by investment knowledge, risk exposure, and motivation.
Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar Ni Putu Delia Trisna Pratami; Ni Made Wisni Arie Pramuki; Ni Putu Yeni Yuliantari
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: 10.32795/9ece2028

Abstract

The presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by providing much-needed capital for their businesses, thereby supporting the government's efforts to accelerate economic development. However, the high number of bankruptcies among BPRs, often due to internal fraud, highlights the poor performance of internal auditors responsible for overseeing and examining bank operations. This study aims to examine the impact of independence, work experience, and competence on the performance of internal auditors at Rural Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that both independence and work experience significantly and positively influence the performance of internal auditors at BPRs in Denpasar City. However, competence has an insignificant negative impact on their performance.
Co-Authors Antari, Ni Kadek Sri Tirta Cokorda Gde Bayu Putra I Putu Deddy Samtika Putra Ni Komang Sumadi Ni Made Wisni Arie Pramuki Ni Nyoman Ari Wahyuni Ni Putu Delia Trisna Pratami Ni Wayan Koni Mariati Putu Cita Ayu Yanthi, Ni Putu Risma