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All Journal International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan
Andayani W, Rai Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Application of Good Corporate Governance Principles Based on Catur Purusa Artha in Village Credit Institutions Pramuki, Ni Made Wisni Arie; Andayani W, Rai Dwi; Yuliantari, Ni Putu Yeni
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 6 No. 2 (2025): International Journal of Trends in Accounting Research (IJTAR), November 2025
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v6i2.1183

Abstract

This study aims to comprehensively describe the application of the principles of Good Corporate Governance (GCG) based on the local cultural values of Catur Purusa Artha in the management of Village Credit Institutions (VCI) in Kerobokan Traditional Village, Bali. This study uses a qualitative descriptive approach with a single case study, involving the main informants such as the Customary Village, the Head of VCI, and the Internal Supervisory Agency as primary data sources. Data was collected through structured in-depth interviews based on indicators of transparency, accountability, responsibility, independence, and fairness according to GCG standards, contextualized with Balinese Hindu teachings through the concept of Catur Purusa Artha (dharma, artha, kama and moksa). The data analysis follows the Miles & Huberman interactive model with the stages of data reduction, data presentation, and conclusion verification. The results of the study revealed that most of the GCG principles have been effectively implemented in VCI Kerobokan with the integration of local cultural values as the foundation of operational ethics. Transparency is realized through information disclosure in customary village meetings; accountability is carried out by internal supervisory bodies; Independence is enforced through a collective consensus mechanism; fairness is reflected in the credit policy of small business priorities; and social responsibility based on dharma and moksa as moral guidelines for institutional managers. However, there are significant obstacles in the remuneration system that are not fully fair and transparent according to individual contributions and limitations in the socialization of work plans to all indigenous capital owners due to limited human resources and communication media.
Pengaruh Nilai Tri Kaya Parisudha Dan Ketaatan Aturan Akuntansi Terhadap Pencegahan Kecurangan Pada Badan Usaha Milik Desa Se-Kecamatan Sidemen Anggar Ningsih, Ni Putu Wiwin; Wati, Ni Wayan Alit Erlina; Andayani W, Rai Dwi
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/pb2vrq86

Abstract

A Virllager-Ownerd Ernterrprirser (BUMDersa) irs a virllager erconomirc irnstirtutiron/erntirty whirch irs a lergal erntirty formerd and ownerd by ther Virllager Goverrnmernt, managerd erconomircally irnderpernderntly and proferssironally wirth all or most of irts capirtal berirng virllager weralth. Ther occurrerncer of many casers of fraud irn ther managermernt of Virllager Funds carrirerd out by irrrersponsirbler irndirvirduals cannot ber dernirerd irf acts of fraud occur irn BUMDersa, oner of whirch irs cheratirng or fraud. Ther airm of thirs rerserarch irs to derterrmirner ther irnfluerncer of ther Trir Kaya Parirsudha Valuers and Complirancer wirth Accountirng Rulers on Fraud Prerverntiron irn VirllagerOwnerd Ernterrprirsers irn Sirdermern Dirstrirct. Ther populatiron irn thirs study was all BUMDersa ermployerers irn Sirdermern sub-dirstrirct, totalirng 63 peropler, who werrer derterrmirnerd usirng a nonprobabirlirty samplirng terchnirquer, namerly saturaterd samplirng. Ther data collerctiron merthod irn thirs rerserarch irs a querstironnairrer terchnirquer. Ther analysirs terchnirquer users multirpler lirnerar rergrerssiron analysirs. Ther rersults of thirs rerserarch arer 1) Ther trir kaya parirsudha valuer has a sirgnirfircant posirtirver erfferct on prerverntirng fraud at BUMDers irn Sirdermern Dirstrirct. 2) complirancer wirth accountirng rulers has a sirgnirfircant posirtirver erfferct on fraud prerverntiron. Ther advircer girvern irs that BUMDers irn Sirdermern Dirstrirct arer erxpercterd to ber abler to buirld characterr baserd on Trir Kaya Parirsudha for all ermployerers through gerttirng userd to good ways of thirnkirng, sayirng and berhavirng, apart from that, complirancer wirth accountirng rulers nererds to ber mairntairnerd bercauser complirancer wirth accountirng rulers irs erfferctirver irn prerverntirng fraud.
Pengaruh Budaya Organisasi Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BumDes di Kecamatan Seririt Candra Yani, Ni Putu Devy; Muliati, Ni Ketut; Andayani W, Rai Dwi
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/t38swt24

Abstract

Fraud is a deviant and illegal act intentionally committed by individuals or groups to gain illegitimate benefits and can disadvantage others. Fraud prevention is an effort to prevent someone from engaging in potentially detrimental fraudulent activities. This study aims to determine the influence of Organizational Culture, Internal Control System, with also Whistleblowing System on Fraud Prevention in the management of Bumdes funds in Seririt District. This research was conducted in 11 BUMDes in the Seririt District, involving all BUMDes employees as the sample, totaling 70 individuals. The technique used was saturated sampling, and data analysis was performed using multiple linear regression methods. The results of this study indicate that Organizational Culture has a positive with also significant effect on fraud prevention. The Internal Control System has no effect on fraud prevention. The Whistleblowing System has a positive and significant effect on fraud prevention
Pengaruh Efektivitas Pengendalian Internal, Love of Money, Religiusitas Terhadap Kecurangan Pengelolaan Dana Desa Se-Kecamatan Pupuan Kabupaten Tabanan Utpatti, Ni Nyoman Dewi Sanistyawati; Sumadi, Ni Komang; Andayani W, Rai Dwi
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: 10.32795/78xw3k76

Abstract

A village, according to Law Number 6 of 2014, is a legal community unit with territorial boundaries that has the authority to regulate and manage government affairs and community interests based on the rights of origin and traditions recognized in the Indonesian government system. The Village Government, led by the Village Head and assisted by village officials, is responsible for managing village finances, including Village Funds which are sourced from the APBN and used for governance, development, guidance and community empowerment. Village financial management is regulated in Minister of Home Affairs Regulation Number 20 of 2018 and Number 73 of 2020, and the use of Village Funds is regulated by Village Minister Regulation Number 7 of 2023. The planning process to accountability of the APBDes is carried out by the Village Head together with village officials and involves the Village Consultative Body (BPD). Even though there is a detailed internal control system, irregularities or fraud still occur in village financial management, especially the Village Fund, which involves data manipulation, asset theft, or violations of business ethics. This research is quantitative research by testing hypotheses on the influence of independent variables, namely Internal Control Effectiveness, Love of Money, Religiosity, which influence the dependent variable, namely Fraud. The population in this study was all village officials including the Village Head, Village Secretary, Village Technical Executive and Village Regional Executive, along with all members of the Village Consultative Body (BPD) in villages throughout Pupuan District, Tabanan Regency, totaling 330 people. The nuumber of sampeles in this studiy was 126 using the Purposive Sampling and tested using multiple linear regresion analiysis technques. Based on research, The effectiveness of internal control and religiosity have a negative and significant effect on fraudulent management of village funds, while love of money has no effect on fraudulent management of village funds.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli Aryanata, I Ketut Dimas; Andayani W, Rai Dwi
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/rss3t876

Abstract

This study examines the role of the government in enhancing compliance with motor vehicle tax in Bangli Regency. Through a case study design, information was gathered by conducting comprehensive interviews with active taxpayers to explore their perceptions and experiences regarding government policies and programs. The findings indicate that government efforts, including mobile Samsat services, e-Samsat, and tax amnesty programs, have facilitated taxpayer compliance by providing accessible services and financial incentives. Continuous education through socialization, local media, and direct outreach further supports taxpayers’ understanding of the importance of timely tax payment. However, variations in taxpayer awareness, technical limitations in digital services, and socio-economic factors remain challenges that affect compliance. Overall, effective tax compliance requires a holistic strategy combining accessible services, ongoing education, persuasive approaches, and consistent supervision. These findings contribute to understanding the dynamics of taxpayer behavior and provide recommendations for improving government interventions to increase tax compliance.
Co-Authors ., NI PUTU YENI YULIANTARI Anggar Ningsih, Ni Putu Wiwin Aryanata, I Ketut Dimas Candra Yani, Ni Putu Devy Ni Ketut Muliati Ni Komang Sumadi Ni Wayan Alit Erlina Wati Pramuki, Ni Made Wisni Arie Utpatti, Ni Nyoman Dewi Sanistyawati