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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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INDONESIA
Hita Akuntansi dan Keuangan
Published by Universitas Hindu Indonesia
ISSN : -     EISSN : 27988961     DOI : https://doi.org/10.32795
Core Subject : Economy,
Economics, Econometrics & Finance
- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi Akuntansi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 540 Documents
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Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Kadek Suarniti; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2346

Abstract

Taxpayer compliance has always been an important component in increasing tax revenue. This observe aims to decide how much affect Taxpayer consciousness, Tax Sanctions, and best of service have on Motor Vehicle Taxpayer Compliance. The populace in this study have been all taxpayers registered on the SAMSAT Karangasem Workplace, amounting to 897,982 and the sample in this observe turned into a hundred respondents calculated based at the unintentional slovin sampling components. Statistics turned into accumulated through the use of a survey method thru a questionnaire. The records analysis method used in this research is multiple linier regression. Primarily based at the analysis, it shows that taxpayer awareness has a wonderful and sizable impact on Taxpayer compliance, tax sanctions havent any extensive impact on taxpayer compliance, while provider first-class has a wonderful and huge impac
Pengaruh Kompetensi Dosen Akuntansi, Metode Mengajar Dosen Akuntansi, Dan Kecerdasan Intelektual Mahasiswa Akuntansi Terhadap Tingkat Pemahaman Akuntansi Putu Angelia Marheny; I Wayan Sudiana; Anak Agung Ketut Agus Suardika
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2350

Abstract

The level of student accounting understanding must be considered to create quality accounting students. This study aims to determine the effect of the competence of accounting lecturers, teaching methods of accounting lecturers, and intellectual intelligence of accounting students on the level of accounting understanding of students in the accounting study program at the Hindu University of Indonesia. All students of the accounting study program at the Hindu University of Indonesia were the population, while the object of research (sample) were 7th semester students who had already received a full accounting course, as many as 225 people. The sampling technique used was purposive sampling method. The data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis testing and coefficient of determination. The results showed that the variables of accounting lecturer competence, accounting lecturer teaching methods, and accounting students' intellectual intelligence had a positive and significant effect on the level of accounting understanding of students.
Pengaruh Ukuran Perusahaan, Financial Leverage dan Kualitas Audit Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2017-2020 Ni Wayan Sinta Sunetri; Putu Cita Ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2353

Abstract

Earnings information is paramount for investors because they can provide an overview of how dividends will be paid when investing their capital. Income smoothing is the practice of profit manipulation to reduce fluctuations in net income over a period of time. This study aims to determine how company size, financial leverage and audit quality affect earnings smoothing in manufacturing companies listed on the Indonesian Stock Exchange over the period 2017-2020. Targeted sampling is used as the sampling method, sample companies based on criteria was 31 companies with an observation period of 4 years, 2017 to 2020, so that 124 research samples were obtained. Eckel index measuring income smoothing using the technique of logistic regression analysis. Theory of eckel is used to calculate income smoothing. Hypothesis testing with logistic regression analysis. Research resultshow that company size, financial leverage and audit quality all have an impact on income smoothing. Firm size has no significant positive effect on income smoothing, financial leverage as measured by debt to equity ratio has no significant negative effect on income smoothing, while audit quality has a significant and negative effect on income smoothing.
Pengaruh Sistem Pengendalian Internal, Kompetensi Aparatur Pengelola Dana Desa, dan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Petang putu ari sutrepti; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2361

Abstract

The goals of this study is to determine the effecst of the Internal Control System, Competence of the Village Fund Management Apparatus and the Village Financial System on the Accountability of Village Fund Management throughout the District off Petang. This study use primary data in the form of questionnaire answers. The samples studied in this study were 56 respondents from 7 Village Offices. Determination of the sample using purposive sampling method. Analysis technique that used in this case is multiple linear regression. Based on the result of the analysis, it can be concluded that village financial system has an effect on accountability of village fund management while the internal control system and competence of the village fund management apparatus have no effect on village and management accountability
Pengaruh Jenjang Pendidikan, Partisipasi Pemakai Sistem Informasi Akuntansi, Skill, Terhadap Efektivitas Sistem Informasi Akuntansi di LPD Se Kecamatan Denpasar Utara Ni Wayan Merliana Dewi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2371

Abstract

LPD (Lembaga Perkreditan Desa) is a traditional financial institution with low resources and limited technology. In this era of digitalization, it is important to encourage village financial institutions to use technology in serving the community so that village financial institutions are strong, able to compete, and educated and certified human resources are absolute should-have for LPDs. The purpose of this study was to determine the effect of education level, participation of accounting information system users, and skills on the effectiveness of accounting information systems. This study's population was conducted in 10 LPDs in North Denpasar Sub-District that met the criteria. The purposive sampling method was used to determine the number of samples in this study, which totaled 62 employees. According to the findings of this study, education level, participation of accounting information system users, and skills all have a positive and significant impact on the effectiveness of accounting information systems in the LPD of North Denpasar Sub-District.
Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas dan Pengalam Kerja Terhadap Kualitas laporan Keuangan Ni Putu Lilik Karmila Dewi; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2376

Abstract

The researcher conducted an observation to see the influence between the ethics of the leader, the function of the internal supervisory body, and work experience on the quality of financial reports in LPD, Mengwi District, Badung Regency. LPD employees who act as presenters of financial statements from 38 LPDs that have met the criteria are used as the population in this study. The results of this study indicate that the quality of financial reports at the LPD of Mengwi Badung Regency can be influenced by three independent variables. This research can later be used as a reference and contribution of ideas in the process of drafting policy regulations related to financial reports at the LPD of Mengwi Badung Regency.
Pengaruh Formalitas Pengembangan Sistem Informasi Akuntansi dan Kemampuan Teknik Personal Terhadap Kinerja Sistem Informasi Akuntansi Pada Rumah Sakit Swasta Di Denpasar Eni Susi Ani; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2390

Abstract

The performance of the accounting information system will help the hospital's operations run better. The purpose of this study was to determine the effect of the formality of developing an accounting information system and personal technical skills on the performance of an accounting information system at a private hospital in Denpasar. The population in this study were all employees of a private hospital in Denpasar, as many as 1,698 employees. The sample used was 262 employees of a private hospital in Denpasar. The sampling technique is purposive sampling, sampling with certain considerations based on the research objectives. The data analysis technique used in this study is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used t test and f test using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the variables of formality in the development of accounting information systems and personal technical skills have a positive and significant effect on the performance of accounting information systems at private hospitals in Denpasar
Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Made Ayu Monika Dewi; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2430

Abstract

Village funds namely funds that come from state money given to villages. In the management of funds itself must be used transparently for the benefit of public services. This study has a purpose, namely to examine the effect of the Apparatus Competence, organizational commitment with the use of information technology on the accountability at the village office at the Banjarangkan sub-district. In this study the population is village officials who were directly involved with accountability at village office in Banjarangkan Sub-district with a total of 13 villages totaling 185 officers. The sample was determined using purposive sampling method so that 104 people were obtained and instrument testing, classical assumption testing with multiple linear regression tests, the results of the analysis prove that the competence of the apparatus has a positive effect on the accountability in the village office in the Banjarangkan sub-district. Organizational commitment and use of technology have a positive effect on the accountability at the village office at the Banjarangkan district. It is suggested to the village in Banjarangkan sub-district to make more efforts to invite the community to participate in supervising the use of village funds and village officials to try so that the community gets good information regarding the use of the village fund budget
Pengaruh E-Commerce, Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kinerja Keuangan Perusahaan I Kadek Dodik Aditya; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.2433

Abstract

This study aims to determine the effect of e-commerce, the use of accounting information systems and internal control on the company's financial performance. This research was conducted in Denpasar City with UMKM as research subjects . The population in this study were all UMKM in Denpasar City with a total of 32,226. The sampling method used in this study was purposive sampling with the sample size determined by the Slovin formula. Samples used is 102 samples. Collecting data using a questionnaire with data analysis and multiple linear regression analysis. Results of this study indicate that e-commerce has a positive effect on the company's financial performance. Accounting information systems has a positive effect on the company's financial performance. Internal control has a positive effect on the company's financial performance. For UMKM owners in Denpasar City, the results of this study can be used as a reference and theoretical basis in improving the company's financial performance. This can be done by optimizing the use of e-commerce, so that consumers will feel more secure in conducting transactions. Optimizing the use of accounting information systems within the company in order to know the increase or decrease in capital experienced by the company. Optimizing existing internal controls in the company by conducting regular and periodic financial evaluations so as to reduce the possibility of financial fraud in the company
Pengaruh Firm Size, DPR, Financial Laverage, dan Financial Risk terhadap Income Smoothing pada Perusahaan Manufaktur di BEI tahun 2017-2019 Ni Made Titin Eliawati
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2438

Abstract

A company will definitely seek various ways to improve company performance. This is done so that the company, especially the management, has a positive value in the eyes of investors. The pressure to always show positive performance to management actually has an impact on income smoothing which is carried out when the company's work does not meet expectations. This study aims to determine the effect of firm size, dividend payout ratio, finance al leverage, and financial risk on income smoothing. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period, namely 182 companies with 45 companies as samples. The data collected is secondary data through reports on the IDX with logistic regression analysis. The results of this study illustrate that firm size and financial leverage have a positive effect on income smoothing. Dividend payout ratio and financial risk have no effect on income smoothing.

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