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INDONESIA
Widya Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : 26559498     EISSN : 26559498     DOI : -
Core Subject : Religion, Economy, Social,
Religion Economics, Econometrics & Finance Social Sciences
Widya Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar sebagai wadah informasi ilmiah bidang akuntansi, perpajakan, auditing, dan keuangan baik yang berupa hasil penelitian ataupun kajian pustaka. Jurnal Widya Akuntansi dan Keuangan terbit dua kali setahun yaitu Pebruari dan Agustus dengan maksimal tulisan yang dimuat adalah delapan tulisan per edisi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 101 Documents
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Pengaruh Pengetahuan Investasi, Modal Minimal dan Informasi Produk Terhadap Minat Berinvestasi Mahasiswa KSPM di Provinsi Bali Komang Sri Widiantari; Ni Komang Indah Oktaliasari
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2460

Abstract

The aim of this study was to determine the influence of investment knowledge, minimum capital, partial product information on investment returns. The population consisted of KSPM students in the province of Bali and a sample of 76 people. Analytical techniques in this study, namely: validity test, reliability test, classical hypothesis test, multiple linear regression analysis, coefficient of determination test and test t. The influence of the independent variable on investment interest rate is 53.7%. Scholars may suggest that KSPM students in Bali Province deepen their investment knowledge, such as attending seminars or learning directly from those who have invested and are always looking Find the latest investment information. Keywords: investment knowledge, minimum capital, and investment interest
ADOPSI DIGITAL PAYMENT: Gusi Putu Lestara Permana; Ni Made Mia Damayanti
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2863

Abstract

The development of the times made the cash payment system gradually switch to digital-based non-cash payments called digital payments. Digital payment users are now dominated by Generation X, Millennials, and Z. However, this is different from the baby boomer generation who were born in 1946-1964. This generation is an individual who is slow and not yet fluent in adopting new technology. This study aims to determine the adoption of the use of digital payments in the baby boomer generation. The object of this research is the baby boomer generation in Denpasar City. The number of samples in this study was 75 respondents. The technique used is purposive sampling and uses multiple regression analysis using SPSS software version 25. The results showed that the perception of usefullnes, ease of use, and security have a positive and significant effect on the behavioral intention of the baby boomer generation to use digital payments
PEMANFAATAN AWIG-AWIG DALAM AKUNTABILITAS, TRANSPARASI, DAN PERAREM PENGELOLAAN KEUANGAN PADA KEARIFAN LOKAL MENYAMA BRAYA Rai Dwi Andayani; Ni Luh Putu Widhiastuti
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2887

Abstract

In Balinese society, the function of financial management in Customary Village is very interesting to observe because in the function it is combined with elements of custom and tradition that develop in the Customary Village. This research was conducted to find out: 1) the implementation of awig-awig as the accountability control of financial management of Village, 2) the accountability process carried out by the administrators of Village. 3) the reason of collecting fee from pengampel (a customary villager who does not do his duty) when the village had received fund from the government,The result of the study showed that , 4) the role of awig-awig (Balinese Customary Regulation) in village financial management,5) implementation of local wisdom menyama braya in the daily action of the accountability principles and transparency in financial management. The result of the study showed that 1) ) awig-awig was used as a very effective control in supervising the administrators,2) in terms of accountability regarding the management process done by the traditional community administrators, the community fully entrusted the management to the traditional community administrators, 3) the collection fee was held because it was useful as a binder for the krama banjar (customary community), 4) the role of awig-awig in financial management was to support accountability, transparency, and community participation so that the income of Customary Village could increase more, 5) Accountability and transparency in financial management carried out by prajuru have been carried out as they should without leaving the meaning of local wisdom in menyama braya.
PENGARUH KONDISI KEUANGAN, RISIKO KEUANGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Faizal Agung Rahmadani; Putu Prima Wulandari
Jurnal Widya Akuntansi dan Keuangan Vol 4 No 02 (2022): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v4i02.2953

Abstract

Abstract: This study aims to determine the effect of financial condition, financial risk, and company growth on the company value of retail companies listed on the Indonesia Stock Exchange from 2019 to 2021. The variables of this study involve financial condition, financial risk, company growth, and company value with the proxies of the Zmijewski model, debt to equity ratio, investment opportunity set, and Tobin's Q respectively. The samples selected through purposive sampling include 99 data from 33 companies between 2019 and 2021, and are analysed by multiple linear regression utilizing SPSS 25 software. The results of this study indicated that financial condition had no effect on company value, financial risk had no effect on company value, and company growth had a positive effect on company value.
PENGARUH PANDEMI COVID-19 DAN NILAI TUKAR TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Ni Luh Putu Sri Agustini; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2545

Abstract

The purpose of this research is to analyze how changes in positive covid-19 cases, as well as exchange rates, affect the Composite Stock Price Index in Indonesia. The variables in this study were daily data from the Indonesia Stock Exchange's Composite Stock Index, positive Covid-19 cases, and exchange rates from March 2, 2020 to March 2, 2021, as determined by the Purposive sampling method, which yielded a sample of 241 observational samples. Secondary data in the form of time series were used in the study, and they were measured using a variety of linear regression analytic methods. The study found that the Covid-19 positive instance had a significant positive effect on JCI, whereas the exchange rate had a significant negative effect. The coefficient of determination is 0.550, indicating that Covid-19 and exchange rates influence the Composite Stock Price Index by 55%, with the remaining 45% influenced by variables outside of the scope of this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT INVESTASI DI PASAR MODAL PADA MAHASISWA EKONOMI DAN BISNIS (Studi Pada Mahasiswa Aktif Sekolah Tinggi Ilmu Ekonomi Malangkuçeçwara Tahun 2021) IRAWAN BUDI PRASETYO; SUSANTI SUSANTI
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.2934

Abstract

The purpose of this study was to determine the effect of investment education, minimum investment capital, perceived return, perceived risk, and social media on investment interest in the capital market among students at the Malangkucecwara College of Economics. This type of research is quantitative research that uses primary data and is generated from the distribution of questionnaires. The population of this study is active students in 2021, Malangkucecwara College of Economics with a sample of 91 students as respondents. The statistical method is multivariate analysis using SmartPLS. The results of this study are investment education factors, minimum investment capital factors, and risk perceptions do not have a significant influence on the variables of interest in investment in the capital market for students of the Malangkucecwara College of Economics. Meanwhile, the perception of return and social media have a significant influence on the variable of interest in investing in the capital market for students of the Malangkucecwara College of Economics.
PERSEPSI LABA PEDAGANG KELONTONG PASAR RAKYAT BANYUASRI Putu Eka Wati; Ni Wayan Yulianita Dewi; Putu Ria Astria
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3501

Abstract

Abstract : The purpose of this study is to describe the meaning of profit according to grocery traders in the Banyuasri People's Market, Buleleng Regency. The selection of grocery traders in the Banyuasri People's Market in this study was based on the close relationship between the profession of grocery traders, with money and society. The profession of a grocer, money and society is an endless circle. All three are interrelated and related in various circles of life. There is a tool that brings the two parties together, namely "Money". It keeps rolling and doesn't stop. Exploring profit-related information is important to do before implementing standards, given the minimal knowledge possessed by traders in Banyuasri Market regarding financial reports, due to different understandings of profit, even though profit is the central point of business activity. The paradigm in this study uses an interpretive paradigm. The data analysis method uses the philosophy of hermeneutic intentionalism. Intentional hermeneutics is used in this study, because the researcher seeks to interpret and explore the meaning in the text or spoken language of the informants and the thoughts of the informants. The result of this study is that the informants perceive profit as material gain, spiritual gain and spiritual satisfaction benefit.
The ANALYSIS OF PORT SERVICE LEVY COLLECTION STRATEGY IN AN EFFORT TO INCREASE THE REGIONAL LEVY INCOME FOR NORTH BUTON REGENCY IN 2016-2020 Wa Ode Lutfian; Debi Kartika Masuli; Rahma Yeni; Antoni Ludtfi Arifin
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3511

Abstract

This study aims to analyze the strategy for port service levy collection in an effort to increase the regional levy income for North Buton Regency in 2016-2020 and the inhibiting and driving entities in the port service levy collection. The research method used in this study was a qualitative descriptive method. The author used primary data in the form of interview results and secondary data in the form of target data and the realization of port service levy income. The results showed that the strategy for port service levy collection in an effort to increase the regional levy income for North Buton Regency in 2016-2020 had not been carried out properly. This is caused by various obstacles, including the lack of human resources, the lack of facilities and infrastructure, and lack of supervision.
R&D Intensity: Peran Board Size, Board Independence, dan Board Participation Zulkarnain Zulkarnain; Trisa Inna Fitriyani
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3525

Abstract

Indonesia's innovation rate is still low and industry participation in innovation is less than 20%. In a company, the board of directors play an important role in innovation with the greatest power to select R&D projects and to evaluate their effectiveness. Nevertheless, the uncertainty of expected R&D results is a consideration for directors to implement innovation in the company. Then this study aims to examine R&D intensity, and how board size, board independence, and board participation affect it. The manufacturing industry listed on the Indonesia Stock Exchange during the 2017-2019 period were the subject of the study. The sample selection used purposive sampling with the sample used in this study were 48 companies and 144 observation data. The results of this study indicated that board size, board independence, and board participation had no effect on R&D intensity. This showed that the board of directors were not the only party that made decisions related to R&D, its role as an agent made the decisions taken and the policies determined in line with the interests of shareholders.
Individual Morality As Moderating The Influence Of Good Corporate Governance Implementation And Internal Control On Fraud Prevention In The Regional Financial And Assets Management Agency Of Badung Regency Komang Sri Widiantari; Ni Kadek Diah Yonita Bella
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 01 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v5i01.3534

Abstract

The purpose of this study was to determine the effect of implementing good corporate governance, internal control on fraud prevention with individual morality as moderator carried out at the Badung Regency Regional Financial and Asset Management Agency.The population of this research is 96 employees. The sampling technique used in this study is the saturated sample technique. The sample used in this study was the entire number of employees of the Badung Regency Regional Financial and Asset Management Agency as many as 41 respondents. The analytical method used in this research is MRA (Moderad Regression Analysis), classic assumption test, coefficient of determination, f test and t test.The results showed that the variables of good corporate governance and internal control had a positive effect on fraud prevention and individual morality was able to strengthen the relationship between good corporate governance and internal control on fraud prevention.

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