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Werdhiyanti, Ni Putu Putri Ayu
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Economics, Econometrics & Finance Education

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Pengaruh Tingkat Pendidikan, Penggunaan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Empiris pada BUMDES di Kecamatan Dawan) Werdhiyanti, Ni Putu Putri Ayu; Indraswarawati, Sang Ayu Putu Arie; W, Rai Dwi Andayani
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.v6i1.7515

Abstract

The quality of financial reports is influenced by several factors, namely Education Level, Use of Information Technology, and Internal Control. This study aims to examine the impact of education level, use of information technology, and internal control on the quality of financial reports, focusing on BUMDES in Dawan District. Multiple linear regression analysis was conducted using the SPSS program, incorporating descriptive statistical tests, F test, t test, data quality assessment, classical assumption testing, hypothesis testing, and coefficient of determination testing (Adjusted R2). The population comprised all BUMDES entities, totaling 107 from 8 BUMDES. Purposive sampling was employed, resulting in a total sample size of 43 respondents. The findings indicate that education level, use of information technology, and internal control significantly and positively influence the quality of financial reports. The study suggests that BUMDES should invest in improving and enhancing human resources through education and technology utilization to ensure the production of high-quality financial reports. Quality financial reports facilitate decision-making processes and the achievement of organizational goals for BUMDES.
PENGUATAN MANAJEMEN KEUANGAN BUMDES PANCA BHUANA MANDIRI DENGAN MENGGUNAKAN APLIKASI SIAPIK Putu Trisna Windika Pratiwi, Ni; Sangging, Komang Ayu Pradnya Lestari; Maswari, Ni Luh Putu Elisa; Werdhiyanti, Ni Putu Putri Ayu; Eraviati, Albertina
Dharma Bhakti Vol. 2 No. 2 (2024): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v2i2.4998

Abstract

Mekar Bhuwana is a village/sub-district in Abiansemal District, Badung Regency, Bali Province, Indonesia. This village is the result of the expansion of Mambal Village, into Mambal Village in the west and Mekar Bhuwana Village in the east. Mekar Bhuana Village has stunning natural landscapes, beautiful hills, and holds great potential in forming a superior and prosperous young generation. To be able to realize this, the resources owned by the village must be utilized, and one of the doors to realizing community welfare in the economic sector is through BUMDes. BUMDes is a village business managed by the local government and has a legal entity. It could be said that BUMDes is a business entity whose capital is entirely or mostly owned by the village through direct participation originating from its own wealth. In carrying out daily business, of course BUMDes Panca Bhuana Mandiri requires an optimal recording system that can be used by even people who are unfamiliar with technology. And the SIAPIK application is one of the software that we will teach to BUMDes Panca Bhuana Mandiri. Strengthening BUMDes Financial Management begins with conducting an analysis in the form of an analysis of BUMDes Mekar Bhuana, coordinating with the leadership and staff of BUMDes Panca Bhuana Mandiri regarding training in using the SIAPIK application, and preparing the SIAPIK application for use at BUMDes Panca Bhuana Mandiri.
Co-Authors Eraviati, Albertina Indraswarawati, Sang Ayu Putu Arie Maswari, Ni Luh Putu Elisa Putu Trisna Windika Pratiwi, Ni Sangging, Komang Ayu Pradnya Lestari W, Rai Dwi Andayani