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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 Komitmen Organisasi, Kemampuan Teknik Personal dan Sistem Pengendalian Internal Terhadap Efektivitas Sistem Informasi Akuntansi Ni Made Ayu Kumala; Ni Komang Sumadi
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.v3i2.2458

Abstract

The purpose of this study was to determine the effect of organizational commitment, personal technical ability and internal control system on the effectiveness of accounting information systems at LPDs in Blahbatuh District. This research was conducted in all LPDs in Blahbatuh District. The number of samples used were 164 LPD employees from a population of 259 LPD employees, using purposive random sampling technique. Data was collected through a questionnaire. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that organizational commitment, personal technical ability, and internal control systems have a positive and significant effect on the effectiveness of the accounting information system at the LPD in Blahbatuh District.
Pengaruh Social Responsibility, Corporate Governance dan Tri Hita Karana Terhadap Kinerja Keuangan Ni Wayan Supartini; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2459

Abstract

The purpose of this study was to determine the effect of the application of corporate social responsibility, good corporate governance and tri hita karana on the financial performance of LPD in Ubud Regency, Gianyar Distric. This research was conducted in all LPD in Ubud regency. The number of samples used is 32 LPD, with porpusive random sampling. Data collection is done through questionnaires. The analysis technique used is multiple linear regression. The results of hypothesis testing indicate that corporate social responsibility have a positive effect on the financial performance of LPD in Ubud regency, good corporate governance have a positive effect on the financial performance of LPD in Ubud regency and the tri hita karana have a positive effect on the financial performance of LPD in Ubud regency.
Pengaruh Penerapan Sistem Informasi Inventaris Udayana Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pada Satuan Kerja Universitas Udayana I Wayan Angga Mei Sedana Yoga; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2465

Abstract

This study was conducted to determine the effect of the application of the Udayana inventory information system and intern control system on the quality of financial reports at the Udayana University work unit. The samples in this study were employees at the Sub-Division of Accounting and Reporting of State Property (BMN Aklap), employees at the Sub-Division of Accounting and Financial Reporting (Aklap Finance) and Udayana inventory information system operators at Udayana University so that a sample of 56 people was obtained from the total employees at the Udayana University work unit. The data collection technique used a questionnaire which was analyzed by multiple linear regression analysis using SPSS software in data processing. This study shows that the implementation of the Udayana inventory system has a positive and significant effect on the Quality of Financial Reports and the Internal Control System has a positive and significant effect on the Quality of Financial Reports.
Pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Internal dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Sidemen Kabupaten Karangasem I Gede Putra Adnyana
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2518

Abstract

This research was conducted at the Village Government of Sidemen District, Karangasem Regency. The purpose of this study was to determine the effect of village apparatus competence, internal control system and community participation on village fund management accountability in Sidemen sub-district, Karangasem district. The population used in this study were all village officials in the villages of the Sidemen District. The sampling technique used in this research is purposive sampling where the sample in this study is village officials who carry out village fund management in Sidemen District. The number of respondents in this study were 80 respondents. The analytical technique used is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used is the t test and f test using the IBM SPSS Statistics 21 tool. The results of this study found that Village Apparatus Competence had no significant effect on Village Fund Management Accountability, while the Internal Control System and Community Participation have a positive and significant impact on Village Fund Management Accountability.
Pengaruh Kompetensi, Partisipasi Masyarakat, dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Kadek Deviyanti; Ni Wayan Alit Erlina Wati
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.v3i2.2547

Abstract

In view of this, this research was written todetermine the efect ofcompetence, community participations, and the use of informations technology onvillage fund managemet accountability.The population used in this study was 328 people who worked as village officials in 15 villages in Mengwi District. The sample used was 120 people who were determine using nonprobability sampling metod using purposive sampling technique and tested using multiple linear regresion analysis technique.The results of this study indicate that Competence has a positive and significant efect on the Vilage Fund Managemen Accountablity variable. Comunity participations has a positif and significan effect on Vilage Fund Managemnt Acuntability. Utilizations of Informations Tecnology has a positie and significan efect on Village Fund Management Accountabiliy. The result of this studi canbe used as considerations in designing regulation and policie relate tothe managemet of vilge funds.
Pengaruh Locus Of Control, Pengendalian Internal dan Pengalaman Terhadap Kualitas Laporan Keuangan Anak Agung Sri Damayanti; Ni Putu Trisna Windika Pratiwi
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.v3i2.2564

Abstract

This study aims to examine the effect of locus of control, internal control system and work experience on the quality of financial reports at LPDs in Blahbatuh District. The population used is all LPD employees in Blahbatuh District who are registered at LPLPD Gianyar as many as 151 employees. Determination of the sample using purposive sampling in order to obtain 72 employees as a sample. Data were analyzed using multiple linear regression analysis techniques. The results showed that locus of control, internal control system, and work experience, had a positive and significant effect on the quality of LPD financial reports in Blahbatuh District.
Pengaruh Ketaatan Aturan Akuntansi, Kompetensi SDM, Efektivitas Pengendalian Internal dan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Se-Kecamatan Kediri, Tabanan Ni Putu Nensy Aryanti Rahayu; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2565

Abstract

The purpose of this study is to find out the influence of compliance with accounting rules, human resources competence, effectiveness of internal control, and good corporate governance against the tendency of accounting fraud (fraud) in LPD Se-Subdistrict KediriTabanan. This research was conducted in all LPD Se-Subdistrict of Tabanan Regency which is still active with a population of 21 LPD with the number of LPD employees 159 people. The research sample is determined by the purposive sampling method, which is a certain criterion, then the number of samples becomes 63 respondents. The data collection technique using questionnaires was then performed multiple liner regression analysis. The results of this study found that the Observance of Accounting Rules affects the tendency of Accounting fraud (fraud). HR competence has no effect on the tendency of Accounting fraud (fraud). The effectiveness of Internal Control affects the tendency of Accounting fraud (fraud). Good Corporate Governance affects the tendency of Accounting fraud (fraud). The advice given is expected to help the Village Credit Institute (LPD) in Kediri sub-district, Tabanan in reducing the tendency of Accounting fraud (fraud) especially in LPD employees.
Pengaruh Manajemen Risiko, Pengendalian Internal dan Sistem Akuntansi Terhadap Efektivitas Kredit Kadek Dewi Styawati
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2582

Abstract

The purpose of this study was to examine the effect of implementing risk management, internal control, and accounting systems on the effectiveness of lending to Rural Banks (BPR) throughout Gianyar Regency. The population is all employees at 22 BPR units throughout Gianyar Regency as many as 808 people. The sample was determined using purposive sampling as many as 151 people. Data were analyzed using multiple linear regression analysis. The results of the analysis show that the application of risk management, internal control, and accounting systems have a positive and significant effect on the effectiveness of lending to Rural Banks (BPR) throughout Gianyar Regency.
Pengaruh Etika Kepemimpinan, Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Ni Wayan Anggun Eka Lestari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.2589

Abstract

This research was conducted at LPD Se-Subdistrict Gianyar which uses technology in recording financial statements with a population of 34 LPD in Gianyar Subdistrict with 215 employees. The study sample used a purposive sampling method with a sample number 150 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using questionnaires The results of the research on leadership ethics have a positive and significant effect on the quality of reports with sig 0.000 <0.05. Human resource competence has a positive and significant effect on the quality of reports with sig 0.004 <0.05. The use of information technology has a positive and significant effect on the quality of reports with a significance of 0.000 <0.05.
Pengaruh Profitabilitas, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Ni Wayan Novita Kurnia Sari; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2603

Abstract

In an effort to see the factors that can increase the value of the company, this research was conducted. With the hope of seeing the relationship between profitability, the effect of capital structure, and firm size on increasing firm value, especially the food and beverage sub-sector. The location of the research was carried out on the IDX which took manufacturing companies in the food and beverage sub-sector. The research sample is 58 company data from 2018 - 2020. The data collected will later be processed using the classical assumption test, multiple linear regression analysis techniques, determination test, F test and t test. With the results of research which states that an increase in firm value can occur with an increase in profitability and the company's capital structure. But firm value cannot be affected by firm value.

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