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"Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan"
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<![CDATA[Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen, Dan Likuiditas Terhadap Nilai Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 ]]>
<![CDATA[Made Arya Dyasti Pertiwi]]>;
<![CDATA[Kadek Dewi Padnyawati]]>;
<![CDATA[Putu Cita Ayu]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i4.3940
<![CDATA[A company needs sufficient capital to remain competitive and continue to operate. Funds required by the company are usually raised by investors. Improving corporate value can encourage investors to invest. Purpose of studys is to determines the impact of corporate growth, dividend policy and liquidity on the value of companies in the banking sector listed on the BEI for period 2017-2021. All banking companies included in this study were listed on the BEI from 2017 to 2021, for total 47 companies. A targeted sampling technique is used to obtain sample 10 banking sector companies listed on the BEI to determine the sample in this study. These results show that the higher the bank's dividend policy and liquidity, the higher the company's value. Growth rate will have a positive impact, but it will be less significant, hence his the first hypothesis is rejected. It is recommended to use different independent variables for different results.]]>
<![CDATA[Pengaruh Efektivitas Penerapan E-bupot Unifikasi, Dan E-billing Terhadap Kinerja Bendaharawan Dalam Melaksanakan Pemotongan/Pemungutan Pajak Pada Dinas Pendidikan, Kepemudaan Dan Olahraga Provinsi Bali ]]>
<![CDATA[Gede Arcana]]>;
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i4.4190
<![CDATA[This research was conducted with the aim of knowing the effect of the Effectiveness of the Implementation of E-Bupot Unification, and E-Billing on the Performance of Treasurers in Implementing Tax Withholding/Collection at the Office of Education, Youth and Sports of the Province of Bali. The population in this study were school treasurers (boss fund treasurers/treasurers who operate the web and tax applications at schools) in the work units of the Bali Province Education, Youth and Sports Office. The number’s of sample in this study were 141 schools. The data in this study were obtained through the results of distributing questionnaires and were analyzed using multiple linear regression analysis techniques. Based on the result of testing the data thats has been carried out in this study, it was found that the application of e-bupot and e-billing had a positive and significant effect on taxpayer compliance. Based on the results of the research and the constraints encountered in this research, development is still needed to make this research better.]]>
<![CDATA[Penerapan Tata Kelola Lembaga Perkreditan Desa Pada Desa Adat Ketewel Kecamatan Sukawati ]]>
<![CDATA[Anak Agung Mas Suandari]]>;
<![CDATA[I Wayan Sudiana]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i4.4252
<![CDATA[ABSTRACT Corporate Governance is a set of structured processes used to manage and direct or lead a business with the intention of increasing corporate value and business continuity. The purpose of this research is to find out how the principles of corporate governance are applied to the LPD in Ketewel Traditional Village. The method used in this research is descriptive qualitative method. The results of the study show that the implementation of village credit institution governance at the Ketewel Traditional Village LPD has been going quite well, by implementing the five GCG principles, but there are still indicators of GCG principles that have not been maximized, namely the principle of accountability. The Ketewel Traditional Village LPD has not optimally conducted training and seminars for employees, the training and seminars that have been conducted so far are still general and internal in nature. In increasing competitiveness outside with other companies, in the future the Ketewel Traditional Village LPD in training and seminars needs to be held externally so that employees can learn new things and add various insights and knowledge outside the company to enhance the development and progress of the company.]]>
<![CDATA[Pengaruh Financial Pressure, Sistem Pengendalian Internal Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kintamani Bangli ]]>
<![CDATA[Ni Putu Rismayanti]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Putu Nuniek Hutnaleontina]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v4i4.4253
<![CDATA[A Propensity to Defraud Accounting fraud is the intentional misrepresentation of a company's financial position for the purpose of gaining an advantage in a business transaction. One of the precursors to the appearance of corrupt criminal acts is the prevalence of accounting fraud. The purpose of this research is to identify the relationship between financial stress, internal control systems, and honesty as they relate to the propensity for accounting fraud at Village Credit Institutions (LPD) in the Kintamani Bangli District. The participants included all current and former employees from the 57 LPDs in the Kintamani District. Purposive sampling was used to select the study's sample size of 171 participants, and the results were analyzed with multiple linear regression.Findings from this research show that financial stress significantly increases the likelihood of accounting fraud. Accounting fraud trends are impacted negatively by the presence of an effective internal control system. Integrity reduces the likelihood of accounting fraud. Based on the findings, it is hoped that in the future employees of Village Credit Institutions (LPD) in the Kintamani Bangli sub-district will be better able to manage their finances, avoid excessive debt, and live comfortably despite fluctuating incomes. Obviously, this will discourage any employee who might otherwise be tempted to commit fraud.]]>
<![CDATA[Pengaruh Kompetensi Badan Pengawas, Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud ]]>
<![CDATA[I Gusti Ayu Made Novi Ariskayanti]]>;
<![CDATA[Ni Komang Sumadi]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i4.4255
<![CDATA[Preventing fraud is a measure taken to lessen the likelihood that dishonest individuals will deceive others for financial gain. The research team wanted to know if there was a correlation between a strong internal control system, a strong corporate culture, and a low incidence of fraud. This investigation was carried out at the North Denpasar District Village Offices. A total of 66 people were polled for this study's samples. To gather information, we'll be using a questionnaire. In the meantime, the outer and inner PLS models are used in the data analysis procedure. According to the results of the simulations, the effectiveness of fraud prevention measures is enhanced by the competence of the supervisory body. A company's culture can make a big difference in how effectively it combats fraud. When it comes to preventing fraud, the internal control system plays a crucial role.]]>
<![CDATA[Pengaruh Karakteristik Sistem Akuntansi Manajemen (SAM), Komitmen Organisasi, Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial ]]>
<![CDATA[Desak Putu Febriyanti]]>;
<![CDATA[Ni Ketut Muliati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v4i4.4330
<![CDATA[Managerial performance is a measure of the effective and efficient performance of each organization. The importance of managerial performance in the hospitality industry is to evaluate, analyze and develop management programs. This study aims to determine the characteristics of the Management Accounting System, Organizational Commitment, and Environmental Uncertainty on Managerial Performance at 4-star Hotels in Ubud District.The number of samples used was 99 people with purposive sampling. Data collection using a questionnaire. Data analysis techniques using multiple linear regression tests. The hypothesis test used is the t test. The results showed that the characteristics of the management accounting system (SAM) had a positive and significant effect on managerial performance. Organizational commitment has a positive and significant effect on managerial performance. Environmental uncertainty has a positive and significant effect on managerial performance. It is expected that the Company can increase the relevance of information presented by the management accounting system by improving the data collection and information processing processes. Companies can increase the reliability of information by improving their internal controls. To increase employee satisfaction, managers must have flexibility in carrying out business operations.]]>
<![CDATA[Analisis Penerapan Akuntansi Aset Tetap Terhadap Pernyataan Standar Akuntansi Keuangan No. 16 Pada PT Shanti Adventure Tour ]]>
<![CDATA[Ni Putu Diah Utari]]>;
<![CDATA[I Putu Fery Karyada]]>;
<![CDATA[I Made Endra Lesmana Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
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<![CDATA[Fixed assets have an important role in business. To support a business in the progress of the company, equipment or equipment is needed which is one part of fixed assets. Errors in valuation, calculation and presentation of fixed assets will affect the company's financial statements. This study aims to assess the extent to which the company has implemented fixed asset accounting policies in accordance with applicable standards, namely PSAK No. 16 regarding fixed assets. The research method used is descriptive analysis method with a qualitative approach. From the results of the study it can be concluded that PT Shanti Adventure Tour in carrying out its accounting activities is guided by company policies that are in accordance with PSAK No. 16. In terms of recognition, measurement, and disposal of fixed assets are in accordance with PSAK No. 16. However, there are still errors in the application of the method depreciation and presentation of fixed assets at PT Shanti Adventure Tour. Keywords: fixed asset, psak no.16]]>
<![CDATA[Pengaruh Gaya Kepemimpinan, Efektivitas Sistem Pengendalian Internal dan Budaya Tri Hita Karana Terhadap Kecurangan (Fraud) Akuntansi ]]>
<![CDATA[Ni Putu Tarimas Yulia Putri]]>;
<![CDATA[I Putu Deddy Samtika Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v4i4.4457
<![CDATA[Indonesia is a country that is still developing, where fraud is growing very fast. Fraud is an act that is carried out intentionally to gain unfair or unlawful advantages by using deception with the aim of obtaining unfair or unlawful profits (IAPI, 2012). This study aims to determine the effect of Leadership Style, Internal Control System Effectiveness and Tri Hita Karana Culture on Accounting Fraud (Case Study in LPD in Ubud District). The population in this study were all LPD employees in Ubud District, totaling 32 LPD, consisting of 378 employees. Samples in this study were 91 employees who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that leadership style has a negative and significant effect on accounting fraud. The effectiveness of the internal control system has a negative and significant effect on accounting fraud. Tri hita karana culture has a negative and significant effect on accounting fraud.]]>
<![CDATA[Pengaruh Penerapan Good Corporate Gorvanance, Sistem Pengendalian Internal dan Kompetensi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Se-Kota Denpasar ]]>
<![CDATA[Ni Kadek Desi Dwi Lestari]]>;
<![CDATA[Rai Dwi Andayani]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v4i4.4462
<![CDATA[This study is motivated by the problems faced by the Village Credit Institutions when operating with the aim of improving the good performance of the LPD, although the LPD still faces many obstacles that make it difficult to achieve this goal. This goal becomes difficult. performance of LPD. The aim of this study was to determine the impact of good corporate governance practices, internal control systems and skills on the performance of village credit institutions across Denpasar city. The non-probability sampling method was combined with the Saturated sampling technique, namely all LPD employees in Denpasar City with a total of 85 people using the Slovin Formula.The analytical technique used is multivariable linear regression analysis to conclude that good corporate governance practices, internal control systems and skills have a positive and significant impact on operational performance. Activities of village credit institutions throughout the city of Denpasar. It is recommended that the City of Denpasar LPD conduct socializing with village residents on LPD governance, regular management meetings regarding financial reporting, and each staff member being assigned special training village community services to improve LPD performance across Denpasar city.]]>
<![CDATA[Pengaruh Penghargaan Finansial, Pengetahuan Persyaratan Akuntan Publik Dan Lingkungan Keluarga Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Sebagai Akuntan Publik ]]>
<![CDATA[Ni Kadek Ade Riski Sapitri]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>;
<![CDATA[Ni Putu Yeni Yuliantari]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v4i4.4534
<![CDATA[Public accountants play a crucial part in society's decision-making processes. However, the number of accounting graduates in Indonesia is significantly lower than the number of practicing accountants. This suggests that public accounting is not yet a popular career choice amongst students. This research set out to answer the question, "Do financial incentives, familiarity with profession-specific requirements, and personal circumstances influence accounting students' interest in becoming public accountants?" Denpasar college accounting majors in the year 2019 were the subjects of this research. Proportional stratified random sampling. There were 95 people in the sample. The use of a questionnaire to gather information. Here, we analyzed the data with several different statistical methods, including multiple linear regression, the coefficient of determination, a F test, and a t test. Financial incentives, prior knowledge of public accountant requirements, and encouraging family environments all had a positive and significant effect on accounting students' interest in pursuing a career in public accounting.]]>
