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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 EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, BUDAYA ORGANISASI TERHADAP KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN DENPASAR SELATAN Ni Putu Ayu Candra Wahyuni; 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.v3i2.2772

Abstract

Researchers in South Denpasar Sub-District hope to learn more about the role that factors like internal control effectiveness, adherence to financial reporting standards, and company culture play when it comes to detecting and preventing fraud in village credit institutions (LPDs). At the South Denpasar Village Credit Institute, this study was carried out. A total of 226 employees from the LPD Sub-District of South Denpasar are included in this study. Purposive sampling was used to collect the samples, and a total of 86 people agreed to participate in the survey. SPSS 23 is used to present the results of statistical analyses such as descriptive statistics, classical assumption tests, and multiple linear regression. According to the findings of this study, internal control effectiveness, adherence to accounting rules, and organizational culture all contribute to the prevalence of accounting fraud. The findings of this study can be used in the design of accounting fraud-prevention regulations and policies.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, LOCUS OF CONTROL INTERNAL DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA KARYAWAN DI LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN KARANGASEM I Gede Dodi Saputra; Kadek Dewi Padnyawati
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.v3i2.2785

Abstract

Performance is the result someone's work that shows the employee's achievements and is responsible for the tasks. This study to analysis the effect of the effectiveness of AIS, locus of control and top management support on the performance of LPD employees in Karangasem Regency. The form of research is associative using a questionnaire. The technique of determining the sample is purposive sampling, the sample is 90 people withmultiple regression analysis. The results of the analysis, namely the effectiveness of SIA, locus of control and top management support affect the performance of employees at the Karangasem Village Credit Institution
PENGARUH SISTEM PENGENDALIAN INTERN, MORALITAS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Ni Luh Putu Asri Ayuni
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.v3i2.2786

Abstract

Accounting fraud is a deliberate action with bad ethics that can harm the organization or company. This study aims to determine the effect of Internal Control, Morality, and Compensation Suitability on the Trend of Accounting Fraud in LPDs in Abiansemal District. The population in this study were employees at 31 LPD in Abiansemal District. The sample in this study was determined using the nonprobability sampling method with purpusive sampling technique or determining the sample with certain criteria, the sample in this study was LPD employees who had a large enough opportunity to commit fraud, so the number of samples in this study was 214 respondents. This research method uses quantitative research methods with primary data obtained from questionnaire data which is measured using a Likert scale research method. The data analysis technique used is descriptive analysis, validity test, reliability test, classical assumption test, multiple linear regression analysis, ANOVA or F test, coefficient of determination and t test. The results of this study are that internal control has a negative and significant effect on the tendency of accounting fraud, morality has a negative and insignificant effect on the tendency of accounting fraud, the suitability of compensation has a negative and significant effect on the tendency of accounting fraud.
PENGARUH KOMITMEN ORGANISASI, PROFESIONALISME DAN RETALIASI TERHADAP INTENSI DALAM MELAKUKAN WHISTLEBLOWING PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN GIANYAR Anak Agung Indah Puspita Dewi; I Putu Nuratama
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.v3i2.2807

Abstract

Whistleblowing is disclosure of violations or reporting that occurs in an organization which is conducted by internal or external parties. This research to determine the effect of organizational commitment, professionalism and retaliation to the intention to do whistleblowing at the Lembaga Perkreditan Desa (LPD) in Gianyar sub-district. The population in this research were all employees of the LPD in Gianyar district. the sample in this research amounted to 223 respondents, but the data processed were 177 due to the outlier data as many as 46. The method of determining the sample using saturated sampling technique.This research was conducted by distributing questionnaires. The result of this research indicate that the organizational commitment has no significant effect on the intention to do whistleblowing, professionalism has no significant effect on the intention to do whistleblowing, and retaliation has a negative and significant effect on the intention to do whistleblowing.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, GAYA KEPEMIMPINAN, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN NUSA PENIDA Ni Luh Devi Srikasih; Ni Komang Sumadi; Putu Cita Ayu
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.v3i2.2808

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the influence of Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at the Village Credit Institution (LPD) Nusa Penida District. This research was conducted in 45 Village Credit Institutions (LPD) located in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with a purposive sampling technique based on certain considerations. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD), namely the LPD chairman, secretary, treasurer and employees who work more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control have a positive
PENGARUH EFEKTIVITAS SIA, LINGKUNGAN KERJA FISIK DAN INSENTIF TERHADAP KINERJA INDIVIDU PENGGUNA SIA PADA LPD DI KECAMATAN ABIANSEMAL I Gusti Ayu Wilan 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.v3i2.2809

Abstract

The achievement of an organization or association can be seen from the exhibition of every person. The organization or association anticipates that employees should have the option to finish their jobs well and produce data in an ideal and exact way. The motivation behind this review is to discover the impact of the viability of bookkeeping data frameworks, actual workplaces and impetuses on the singular presentation of clients of bookkeeping data frameworks at town credit foundations in Abiansemal subdistrict. The example in this review was 34 LPD in Abiansemal District with a sum of 102 respondents. The inspecting technique in this review utilized purposive examining. The information investigation procedures utilized are legitimacy test, unwavering quality test, old style suspicion test, numerous straight relapse examination, assurance coefficient (R2), F test and t test. The aftereffects of this review showed that the adequacy of bookkeeping data frameworks affects the singular presentation of clients of bookkeeping data frameworks, the actual workplace influences the singular exhibition of clients of bookkeeping data frameworks and motivating forces have no impact on the singular presentation of clients of bookkeeping data frameworks.
PENGARUH PEMAHAMAN PERATURAN PAJAK, PENERAPAN KEBIJAKAN PAJAK, DAN KEMUDAHAN ADMINISTRASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR Ni Nyoman Suarcini; Sang Ayu Putu Arie Indraswarawati
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.v3i2.2810

Abstract

Regional Revenue Service Gianyar Regency has tried to improve taxpayer compliance in its work environment, but it is still not running effectively considering the various factors that influence it. The goal to be achieved is to find out whether you understand the regulations on taxation, the tax policies applied, and the administration that makes it easy to give an influence on the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes. The population in this study were hotel and restaurant taxpayers in Gianyar Regency, with the method of determining the sample using the Slovin formula, 94 taxpayers were used as samples by sampling using proportional stratified random sampling. Multiple linear regression was used as the analytical method, assisted by the SPSS 23.0 for Windows program. This study shows the results that understanding tax regulations, applied tax policies, and easy administration can increase the compliance of hotel and restaurant taxpayers in Gianyar Regency to pay taxes.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN (FRAUD) AKUNTANSI PADA LEMBAGA PERKREDITAN DESA SEKECAMATAN KERAMBI Ni Kadek Rai Yusada Sari
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.v3i2.2811

Abstract

Accounting fraud is an act of planned fraud by violating accounting rules carried out by a person or group of people in order to obtain personal or group benefits that can harm many other parties. The purpose of this research is to see how effective internal control, adherence to accounting rules, and compensation suitability affect the likelihood of accounting fraud at Lembaga Perkreditan Desa (LPD) in Kerambitan District. All personnel of Kerambitan District LPDs were included in this survey, and the responses were 78 people, including the Head of LPD, Administration, and Treasurer. The purposive sampling methodology was employed to determine the sample. Based on the findings of this study, the effectiveness of internal control and compliance with accounting rules has a significant negative effect on the tendency of accounting fraud, while significantly adjusting for compensation that does not affect accountants’ fraud tendencies
PENGARUH BUDAYA ORGANISASI, LINGKUNGAN KERJA, DAN KOMPETENSI PADA KINERJA KEUANGAN DI SELURUH LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR SELATAN I Gede Agustian Zidan; Kadek Dewi Padnyawati
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.v3i2.2812

Abstract

Financial performance is one of the measurement tools that users of financial statements use to measure or determine the quality of the business. The population is 161 people and Sampel from this data is 40 respondents were obtained. The data analysis techniques used analysis regresion, t-test and F-test. Based on the results of the study, it can be observed that: (1) the organizational culture does not have a significant influence on the financial performance of community credit institutions, obtaining the values of the regression coefficient 0.054 and sig 0.796. (2) The work environment has a significant positive influence on the financial performance of community credit institutions, obtaining regression coefficient values of 0.499 and 0.020 sig. (3) Competencehas a significant positive effect on the financial performance of community credit institutions, with regression coefficient values of 0.431 and sig 0.013. The advice researchers can give is that the Village Lending Institution in Denpasar City's South Denpasar District is expected to routinely provide socialization, training and mentoring to further enhance the proficiency of lending institutions for the villages.
Pengaruh Etika Kepemimpinan, Kompetensi SDM Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan BPR di Mengwi – Abiansemal Kabupaten Badung I GUSTI NGURAH ADI SAPUTRA
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.v3i4.2853

Abstract

The purpose of this study was to determine the effect of the application of Effec Leadership ethic, humman resources competency and knewledge of accounting on the ouality of financial report at BPR of Mengwi-Abiansemal, Badung District. This research was conducted in all BPR of Mengwi-Abiansemal, Badung Dsitrict. Sampling method used porpusive random sampling with 21 BPR. Data collection with questionnaires with analysis technique used is multiple linear regression. The results show that leadership ethic have a positive significant effect on quality of financial report at BPR of Mengwi-Abiansemal, Badung Dsitrict, Humman resources competency have significant effect on quality of financial report at BPR of Mengwi-Abiansemal, Badung Dsitrict. Knewledge of accounting have a ssignificant effect on quality of financial report at BPR of Mengwi-Abiansemal, Badung Dsitrict.

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