Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Hita Akuntansi dan Keuangan
Ni Putu Novika Yuni
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Fungsi Badan Pengawas, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Lembaga Perkreditan Desa ( LPD) Se-Kecamatan Tampaksiring Ni Putu Novika Yuni; Kadek Dewi Padnyawati; Ni Wayan Alit Erlina Wati
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: 10.32795/97tsvh72

Abstract

The LPD has such an important role for the village community that it must produce the best performance every time. Company performance is the result or work performance of good managerial management which is expected to be able to improve a company's goals. This study aims to determine the influence of the Functions of the Oversight Body, Internal Control System and Competence of Human Resources on the Financial Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 136 respondents from the LPD management who assessed and knew directly the performance of the LPD, consisting of the LPD Chair, Secretary, Treasurer, and Chair of the Supervisory Board from 34 LPDs in the Tampaksiring District.. This study uses the probability sampling method saturated sample technique. Saturated sample is a sampling technique when all members of the population are used as samples. The test results show that the function of the oversight body has a significant positive effect on the performance of the LPD in the Tampaksiring District. The internal control system has a significant positive effect on the performance of the LPD in the Tampaksiring District. HR competence has a significant positive effect on the performance of LPD in Tampaksiring District. For further research, it is expected to be able to add variables that can affect LPD performance and be able to expand the research area.
Co-Authors Kadek Dewi Padnyawati Ni Wayan Alit Erlina Wati