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<![CDATA[Pengaruh Sifat Machiavellian, Komitmen Profesional, Keseriusan Pelanggaran Terhadap Niat Melakukan Whistleblowing ]]>
<![CDATA[Ni Wayan Rusmita]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i4.2721
<![CDATA[The purpose of this study was to determine the effect of Machiavellian, Professional Commitment and the Seriousness of Violations on Intentions to Whistleblowing. This research was conducted at the BPK RI Representatives of the Province of Bali. The method used is a quantitative research method. The data used in this study is primary data using a questionnaire as a method of collecting data obtained from respondents. The population in this study is the auditors who work at the BPK RI Representatives of the Province of Bali as many as 55 people. The sampling technique used in this study was non-probability sampling with a saturated sample type so that the number of samples in this study was 55 people. The analysis technique used is Multiple Linear Regression Analysis. The results of this study indicate that the influence of Machiavellian, Professional Commitment and the Seriousness of Violations has a positive and significant effect on the Intention to Whistleblowing.]]>
<![CDATA[PENGARUH BYSTANDER EFFECT, KETAATAN ATURAN AKUNTANSI DAN RELIGIUSITAS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Ni Wayan Tutik Aprianti]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Ni Putu Trisna Windika Pratiwi]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2761
<![CDATA[Fraud has a negative result on the survival of the organization. cheating must be solved quickly. This paper is made to provide a solution to the existence of fraud in institutions. diaman will look at factors related to fraud such as the Bystander Effect, Compliance with Accounting Rules and Religiosity. This research was conducted at the LPD in Abyansemal District with a sample of 99 respondents. The results reveal that fraud tends to increase when there is a high Bystander Effect in the organization. On the other hand, accounting fraud can be avoided through the obedient attitude of employees to accounting rules and the high attitude of religiosity of the individual.]]>
<![CDATA[PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA ]]>
<![CDATA[Ni Kadek Purnama Dewi]]>;
<![CDATA[Sang Ayu Putu Arie Indraswarawati]]>;
<![CDATA[I Made Endra Lesmana Putra]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2762
<![CDATA[This survey aim to find of impact Competence of Village Officials, Internal Control System, Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The populationwere all 8 villages, amounting 142 persons. The study sample was decided use purposive sampling which is a certain criterion then the number of samples became 64 respondents. The data collection technique using questionnaires is then performed analysis multiple linier regression. From the yield of this survey, competence village officials, internal control system have not significant impact fraud prevention. But the morality individuals, whistleblowingi system have a positive impact fraud prevention.]]>
<![CDATA[PENGARUH KOMPETENSI SDM, IMPLEMENTASI SISTEM KEUANGAN DESA, SISTEM PELAPORAN TERHADAP AKUNTABILITAS ]]>
<![CDATA[Ni Komang Novita Sari]]>;
<![CDATA[Kadek Dewi Padnyawati]]>;
<![CDATA[Ni Putu Yeni Yuliantari]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2763
<![CDATA[The paper compiled in this study aims to prove the relationship that exists between the capabilities of HR, Siskeudes, and reporting system systematics and accountability. All village officials who work in the Village Office in Gianyar Regency as many as 12 villages are made into the population. The sample used in this study was 36 people who were determined by the non-probability sampling method. The results of this study indicate that the accountability of village fund management will be influenced by the state of Human Resource Competence, Siskeudes, and Reporting Systems.]]>
<![CDATA[PENGARUH E-COMMERCE, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PERUSAHAAN ]]>
<![CDATA[I Kadek Dodik Aditya]]>;
<![CDATA[Ni Wayan Alit Erlina Wati]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2764
<![CDATA[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 ecommerce 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]]>
<![CDATA[PENGARUH MOTIVASI DAN BIAYA PENDIDIKAN PADA MINAT MAHASISWA UNTUK MENGIKUTI PROGRAM STUDI MAGISTER AKUNTANSI ]]>
<![CDATA[Dewa Ayu Ratih Purnama Sari]]>;
<![CDATA[Ni Putu Ayu Kusumawati]]>;
<![CDATA[Rai Dwi Andayani W]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2765
<![CDATA[Accounting is one of the study programs that are in great demand by students in universities, especially the Faculty of Economics, this can be seen from the number of students who choose accounting study programs at both State Universities and Private Universities. The level of interest of accounting students in the accounting master's study program is determined by motivation and educational costs. Respondents in this study were final year students from 5 economic faculties in 5 universities in the Denpasar area. This research is an empirical research with a sampling technique using the Slovin formula. How the data aggregation in this research is by. Based on the results of the study, it shows that the variables of social motivation, career motivation, economic motivation, and education costs have a positive effect on student interest in joining the accounting master's program.).]]>
<![CDATA[PENGARUH BYSTANDER EFFECT DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) DI LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI ]]>
<![CDATA[Anak Agung Ayu Evy Putri Indraswari]]>;
<![CDATA[Ni Wayan Yuniasih]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2766
<![CDATA[The tendency for accounting fraud to occur repeatedly is characterized by actions and policies to eliminate or hide actual information for manipulation purposes (Udayani, 2017). The purpose of this study is to determine the effect of the bystander effect and financial pressure on the tendency of accounting fraud in the LPD in Mengwi District. The population in this study were all LPD employees in Mengwi District, amounting to 306 people. The sample used was 169 employees who were determined by purposive sampling technique. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the bystander effect variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District. The financial pressure variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District]]>
<![CDATA[ANALISIS KOMPARASI RASIO KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA BPR DI PROVINSI BALI ]]>
<![CDATA[Ni Luh Gede Rahma Dewi]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2767
<![CDATA[The Covid-19 pandemic has had a significant impact on the economy, especially in the banking sector. The economic downturn caused the banking performance to decline. Performance is shown in various financial ratios. This research aims to find out whether there are differences between the ratios of CAR, NPL, BOPO, LDR and ROA at BPRs in Bali Province before and during the Covid-19 pandemic. The population in this study is BPR in Bali which reaches 133 BPR. The sample method used purposive sampling which was analyzed by paired sample t-test. The results of the study illustrate that there is no difference in the values of CAR, BOPO, and ROA of BPRs in Bali before and before the Covid-19 pandemic. There are differences in the NPL and LDR values of BPRs in Bali before and before the Covid-19 pandemic.]]>
<![CDATA[PENGARUH PENILAIAN RESIKO DAN PENGENDALIAN PIUTANG TERHADAP EFEKTIVITAS PENAGIHAN PIUTANG PADA PT CAHAYA MURNI CEMERLANG ]]>
<![CDATA[Ni Putu Eka Septyanti]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2768
<![CDATA[The purpose toshow influence risk assessment & control of receivables ineffectiveness of receivables collection at PT Cahaya Murni Cemerlang. The populati inthis stady wereall employee of PT Cahaya Murni Cemerlang, as much 50 employees. The sample used was 43 employees who were determined by purposive sample techniq. The datanalysis used multiplle liniar regresion. Based on the results of the research and discussion that have been described, it can be concluded that the risk assessment variable has a positive and significant effect on the effectiveness of receivables collection. Accounts receivable control have positiv & significan infuence onthe effectiveness of receivables collection.]]>
<![CDATA[PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL ]]>
<![CDATA[Ni Kadek Dinda Loveli]]>;
<![CDATA[Putu Cita Ayu]]>;
<![CDATA[Rai Dwi Andayani W]]>
<![CDATA[ Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/hak.v3i2.2769
<![CDATA[The objective to determine internal control system and HR competence on financial reports at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and multi-business cooperatives. The population were all employes of the Abiansemal Sub-district Cooperative, as many as 489 employees. The sample used was 199 employees of the Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling with consideration. Analys used multiple liniar regresion analysi. The results of the analysis show that the internal control system and human resource competence have effect on the quality of financial reports at the Abiansemal Sub-district Cooperative.]]>
