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<![CDATA[PENGARUH KECERDASAN EMOSIONAL, MINAT BELAJAR DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Luh Gede Ega Yuniantari]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1818
<![CDATA[This studi aims to determine the influence of emotional intelligence, learning interests and learning behaviors on the level of accounting understanding. The research was conducted on students of Accounting Studi Program class of 2018. There were 139 samples. The ianalysis itechnique used is iMultiple iLinear Regression Analysis, ithe iresults of the studi ifound ithat iemotional iintelligence iand ilearning iinterests ihave a positive and significant ieffect ion ithe ilevel iof iaccounting iunderstanding. Meanwhile, ilearning ibehavior has no effect on the level of accounting understanding.]]>
<![CDATA[PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, GOOD GOVERNANCE, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN KOTA DENPASAR ]]>
<![CDATA[I Gede Agus Junyantara]]>;
<![CDATA[I Putu Deddy Samtika Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1820
<![CDATA[This study aims to determine the effect of implementing a government internal control system, good governance, the use of information technology on the quality of financial reports in the city of Denpasar. The place for this research was conducted in the Regional Apparatus Organization Unit (OPD) of Denpasar City. The data used are primary data using a questionnaire. The sampling method used in this study was purposive sampling technique. The population in this study amounted to 27 regional apparatus organizations (OPD) in the form of offices and agencies in Denpasar City. In this study using 3 criteria, namely the head of the finance department, treasurer, and financial department employees who have a minimum service period of three years. So the sample in this study amounted to 81 respondents. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the implementation of the government internal control system has a positive and significant effect on the quality of financial reports for the city of Denpasar, good governance has a positive and significant effect on the quality of financial reports for the city of Denpasar, the use of information technology does not have a significant effect on the quality of financial reports for the city of Denpasar. For the OPD of Denpasar City to improve and implement a government internal control system, Good Governance, the use of information technology in order to create quality financial reports. And for the next researcher, it is expected to add other variables or a different location so that they can be compared with previous studies.]]>
<![CDATA[MENGUNGKAP SISI KECERDASAN DALAM PROSES PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Dewa Ayu Julia Oka]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1821
<![CDATA[Emotional Quotient (EQ) determines how well a person uses her skills. Spiritual Quotient (SQ) is the foundation necessary for the functioning of Intellectual and Emotional quotient effectively. The informants in this study were 3 undergraduate students of Accounting Department, Faculty of Business and Tourism Economics, University of Hindu Indonesia. In this study, researchers used a qualitative approach. The research approach used was the Phenomenology of Edmund Hussel. The main objective of this research is to analyze and analyze the phenemoenology of accounting understanding from the point of view of emotional and spiritual intelligence. From the results of the research, these three informants have a weak understanding of accounting from the point of view of intelligence. This can be seen from the "in order to motive" of students in lectures only pursuing a high achievement index by justifying all means including cheating and using mobile phones with "because motive†the three informants who seen from the point of view of intelligence intelligence, namely the way lecturers teach courses and students tend to race on textbooks and mobile phones. Researchers found the results of the informant's "because motive", namely the informant is distant from religious values such as a lack of calm and rarely pray when answering assignments or exams.]]>
<![CDATA[PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Ni Luh Putu Listya Sari]]>;
<![CDATA[I Made Endra Lesmana Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1822
<![CDATA[This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment.]]>
<![CDATA[PENGARUH KEJELASAN SASARAN ANGGARAN, AUDIT KINERJA DAN PERAN PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA ]]>
<![CDATA[Ni Putu Devi Anggreni]]>;
<![CDATA[Ni Komang Sumadi]]>;
<![CDATA[Rai Dwi Andayani W]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1823
<![CDATA[Accountability is a performance control tool in an organization. Accountability.is needed as an .that.the.implementation.of.village.government has been carried out well. Accountability can be influenced by several factors such as clarity of budget targets, performance audits and the role of village officials. This study aims to determine the effect of clarity of budget targets, performance audits and the role of village officials on the accountability of village fund management in Penebel District, Tabanan Regency. This research was conducted with a survey method using a questionnaire instrument. The number of samples studied was 90 respondents using purposive sampling technique using criteria. The results of hypothesis testing show that the variables of clarity of budget targets and the role of village officials have an effect on the accountability of village fund management and performance audits have no effect on the accountability of village fund management in Penebel District, Tabanan Regency.]]>
<![CDATA[PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DENGAN INSENTIF SEBAGAI PEMODERASI ]]>
<![CDATA[Dewa Ayu Suci Candra Dewi]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1824
<![CDATA[The companies expects employee for finished tasks and produce information in a timely, accurate, and reliable manner. This research aims to determine the effect of the effectiveness of accounting information system & work motivation on employee performance with incentives as moderating. This research uses primary data collected through a questionnaire as an data collection techniques and is distributed to respondents. This research was conducted at Rural Bank in Klungkung Regency amounting to 145 employees using purposive sampling technique and the number of samples obtained was 50 employees. The respondents of this study were the internal supervisors, the credit and marketing department, funds department, and the accounting department. Moderated regression analysis is analysis technique used. Based on results of data analysis it was found that the effectiveness of accounting information systems & work motivation has a positive effect on employee performance and incentives weaken the effect of the effectiveness of accounting information systems & work motivation on employee performance.]]>
<![CDATA[PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PELATIHAN DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BADUNG ]]>
<![CDATA[I Gede Wira Andika]]>;
<![CDATA[Ni Komang Sumadi]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v2i3.1825
<![CDATA[Village Credit Institutions (LPD) are financial institutions that help deal with credit problems in the community. The performance of each individual is needed in the management of the Village Credit Institution (LPD). Individual performance is the result of a person's work or expertise to carry out something successfully and efficiently both in quantity and quality in a company. The purpose of this study is to determine the influence of the use of information technology, training and effectiveness of accounting information systems on individual performance. This research was conducted at the Village Credit Institution (LPD) in Badung Regency which has a healthy category with a total of 53 LPD. Data collection techniques in this study used a questionnaire distributed to respondents. Respondents of this research are the head, treasurer, secretary, and savings division who work at the Village Credit Institution (LPD) in Badung Regency. The method used in sampling was purposive sampling method, is determination of the sample based on the suitability of certain characteristics in order to obtain as many as 212 respondents. The data analysis technique used is multiple linear regression with the help of SPSS 21 for Windows. Based on the results of data analysis, it was found that the use of information technology had no effect on individual performance because most of the LPD employees were over 51 years of age who were less able to take advantage of the technology that was currently developing. Meanwhile, training and the effectiveness of accounting information systems have a positive effect on individual performance.]]>
<![CDATA[PENGARUH JIWA KEWIRAUSAHAAN DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA MAHASISWA UNHI DENPASAR ]]>
<![CDATA[Julia Emas Putria Wijaya]]>;
<![CDATA[Cokorda Gde Bayu Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1827
<![CDATA[This research has two objectives. First, to determine the effect of an entrepreneurial spirit on the use of accounting information. Second, to determine the effect of accounting knowledge on the use of accounting information. Primary data used is in the form of online questionnaires. The samples in this study used Slovin formula and stratified random sampling method, with a sample of 66 respondents who were students of the 2017 UNHI Denpasar accounting study program. Data analysis used multiple linear regression analysis techniques to answer the problems of this study with help of the SPSS program. Based on the results of the analysis, it was found that the entrepreneurial spirit variable had no effect on the use of accounting information. Meanwhile, accounting knowledge affects the use of accounting information.]]>
<![CDATA[PENGARUH KOMPETENSI, AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA ]]>
<![CDATA[Ni Luh Putu Hindrayani]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1828
<![CDATA[The effectiveness of village fund management is important for the implementation of good village governance. Various factors that can have an impact on the effectiveness of village fund management include competence, accountability and transparency. This study aims to determine the effect of competence, accountability and transparency on the effectiveness of village fund management in Kintamani District, Bangli Regency. The research sample was 48 villages in Kintamani District and the number of respondents was 144 people. Purposive sampling was used as a method of determining the sample and collecting data by means of a questionnaire. Data analysis was carried out by descriptive statistical analysis, validity test, reliability test, classical assumption test, F test, determination coefficient test and t test and multiple linear regression analysis.]]>
<![CDATA[PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN PENGAWASAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA DENPASAR ]]>
<![CDATA[Ni Putu Eka Widyastuti]]>;
<![CDATA[Ni Putu Trisna Windika Pratiwi]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan ]]>
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DOI: 10.32795/hak.v2i3.1829
<![CDATA[The quality of financial reports can be said to be good, if they provide financial statement information that is easy to understand, and can meet the needs required by the user in making a decision, free from misleading meanings, errors in material and can be relied on. The purpose of this study was to determine the effect of the application of government accounting standards (SAP) and financial supervision on the quality of the regional government financial reports of Denpasar city. The data used in this study are primary data using a questionnaire as a method of collecting data obtained from respondents. The population in this study were all employees in OPD in Denpasar City. The method of determining the sample in this study used a purposive sampling method, with the criteria for the sample who held positions as Head of the Finance Subdivision, Expenditure Treasurer and employees who directly carry out accounting functions in OPDs throughout Denpasar City. The sample used in this study were 43 OPDs in Denpasar with 129 respondents. The analysis technique used in this research is Multiple Linear Regression Analysis. The results of this study indicate that the effect of government accounting standards (SAP) and financial supervision has a positive and significant effect on the quality of financial reports for the local government of Denpasar city.]]>
