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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 Profitabilitas, Likuiditas, Solvabilitas dan Aktivitas terhadap Nilai Perusahaan Ni Made Mirayanti; 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.v4i3.2860

Abstract

TThis study aims to determine the effect of Profitability, Liquidity, Solvency and Activity on Firm Value in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in the 2016-2020 Period. This research is a type of comparative causal research. The population of this research is the Food and Beverage Sector companies that are listed on the Indonesia Stock Exchange in the 2016-2020 period, as many as 14 companies. Based on the sampling technique with purposive sampling obtained as many as 70 samples from 14 companies. The data collection technique uses secondary data from financial reports published on www.idx.co.id. The analytical technique used in this research is Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis and Hypothesis Testing. The results of the study indicate that profitability has a positive and significant effect on the Firm Value variable. Liquidity has a negative and insignificant effect on the Firm Value variable. Solvency has a negative and insignificant effect on the Firm Value variable. Activity has a negative and insignificant effect on the Firm Value variable.
Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Ni Gusti Ayu Ekayanti
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.v3i3.2911

Abstract

Accountability is something that is very important to be discussed considering the impact is very large for the village community. Many factors can affect accountability. This paper is made to see what factors can cause a decrease or increase in accountability. Implementers of village financial management techniques (PTPKD) in West Denpasar Regency as a whole were used as the research population. Selected 64 people to be used as research samples with regression analysis techniques. From the research conducted, it is revealed that accountability will be greatly influenced by a commitment within the organization, control within the organization, and community participation in various activities in the village.
Pengaruh Moralitas Individu, Keefektifan Pengendalian Internal, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Ni Putu Setia Asih; Ni Putu Ayu Kusumawati; Ni Putu Trisna Windika Pratiwi
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.v3i3.2912

Abstract

This paper is made to describe the influence that is formed between individual morality, effectiveness and internal control, and unethical behavior on the tendency of fraudulent acts. A total of 27 LPDs were used as the population and processed using linear regression analysis technique. From the results of the study it was found that fraud will tend to be high in an institution if its employees commit a lot of deviant actions (unethical behavior). However, the level of fraud can be avoided if employee morale and internal control are improved.
Pengaruh Budaya Organisasi, Komitmen Organisasi Dan Kompetensi Aparatur Desa Terhadap Pencegahaan Fraud Dalam Pengelolaan Alokasi Dana Desa I Nengah Eka Dana Wirahadi
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.v3i3.2913

Abstract

The purpose of this research is whether organizational culture, organizational commitment and competence of village officials affect the prevention of fraud that occurs in the management of village fund allocations in the village administrations of North Kuta and South Kuta villages. The results of this study indicate that organizational culture has a significant positive effect on fraud prevention with a positive coefficient of 0.259 with a significance value of 0.006 <0.05. This means supporting organizational culture and fraud prevention and raising these levels. Organizational commitment has no significant effect on fraud prevention with a positive coefficient value of 0.389 with a significance value of 0.002 < 0.05. This means that organizational commitment affect fraud prevention in managing village fund allocations
Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Teknik Pemakai, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi (SIA) Made Artha Wiyoga; Cokorda Gde Bayu 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.v3i3.2914

Abstract

Thisstudy aims to tell how theinfluence of InformationTechnology Sophistication,User Technical Ability andTop ManagementSupport on Accounting InformationSystem Performance.This research has beenconducted at BPR inDenpasar Region.Where the sample in this studyamounted to 147employees who areinvolved in the useof accounting information systems.The sampling methodused in thisresearch is purposivesampling.Based on theanalysis test results, it isknown that the influenceof InformationTechnology Sophistication, UserTechnical Abilityand TopManagement Supporthas a positiveand significant effect onAccounting InformationSystem Performance
Analisis Praktik Penganggaran Dan Penyaluran Bantuan Dana Desa Untuk Penanganan Pandemi Covid-19 Pada Desa Pejeng Kawan, Kecamatan Tampaksiring, Kabupaten Gianyar Desak Putu Eva Meitayani; Putu Fery Karyada; Rai Dwi Andayani W
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.v3i3.2915

Abstract

As a result of the Covid-19 pandemic, various government measures have been issued to deal with the virus's transmission and treatment. Changes to the village fund budget for activities to combat the Covid-19 pandemic and for social safety nets in villages, in the form of Direct Cash Assistance, are among the proposals announced by the government (BLT). The main purpose of this study is to analyze village fund management during the Covid-19 pandemic and to find ways to provide village fund assistance. The method used in this research is a qualitative research method with a descriptive approach. Several data collection approaches, including as interviews, observation, documentation and triangulation of data sources, are used by the writers to gather accurate and accountable data. The village of Pejeng Kawan in Gianyar Regency's Tampaksiring District was the focus of this investigation. When it came to budgeting and village fund support, the Pejeng Kawan Village Government performed a good job, but there were issues when it came to revising the budget because it didn't include funding for disaster management and Urge the Village so that they are a little confused. Then in the supervision section carried out by the BPD, the BPD has not been carried out optimally, the BPD does not understand the function because as a supervisory body for the Pejeng Kawan Village Government
Pengaruh Financial Knowledge, Perceived Ease of Use Serta Peran E-Commerce Terhadap Minat UMKM dalam Menggunakan Aplikasi Digital Payment Ni Kadek Mila Damayanti; 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.v3i3.2916

Abstract

The purpose of this research is to determine the effect of financial knowledge, perceived ease of use, and e-commerce on the interest of SMEs in using digital payments.This research was conducted in Kerambitan District, Tabanan Regency on 1,847 MSME actors and by using the Slovin Formula, a sample of 329 MSME actors was obtained using purposive sampling technique. Primary data collection was carried out by interviewing at the pre-survey stage and also questionnaires. The results of the respondents' answers were then continued with validity and reliability tests. Before performing the multiple linear regression test, the classical assumption test was first tested with SPSS software.The results of the study partially prove that financial knowledge has a positive and significant effect on interest in using digital payments, perceived ease of use has a positive and significant effect on interest in using digital payments, and e-commerce has a positive and significant effect on MSME interest in using digital payments. Suggestions given to MSME actors include attending training on financial knowledge, seeking references from other MSME actors who have used digital payments, and registering their business on existing e-commerce
Pengaruh Pengetahuan Kewirausahaan, Ekspektasi Pendapatan Dan Norma Subyektif Terhadap Minat Berwirausaha Melalui Media Online Pada Masa Pandemi Covid-19 Di FEBP Universitas Hindu Indonesia Ni Putu Mira Kartini; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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.v3i3.2917

Abstract

Entrepreneurial activity has an essential role in strengthening the economy of a country, but not many people dare to be entrepreneurs since they are generally terrified of the danger of failure. To be able to increase entrepreneurs, first of all, it is vital to develop student enthusiasm in entrepreneurship. The goal of this study was to examine the effect of entrepreneurial expertise, income expectations, and subjective standards on entrepreneurial interest. The research was conducted at the UNHI campus on 1,202 FEBP students from the Management and Accounting Study Program who had attended entrepreneurship courses and by applying the Slovin Formula, a sample of 92 students was determined using the simple random sampling technique. Data gathering is done through interview and questionnaire method. The results of respondents' answers are then utilized to test the instrument by examining the validity and reliability of the instrument. Assumptions were tested using multiple linear regression analysis before hypotheses could be tested using multiple linear regression analysis and a series of traditional assumption tests. There was some evidence that entrepreneurial knowledge has a significant positive effect on entrepreneurial interest, income expectations have a significant positive effect on entrepreneurial interest, and subjective norms have a significant positive effect on entrepreneurial interest among FEBP UNHI students
Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Nyalian Kecamatan Banjarangkan Kabupaten Klungkung I Wayan Sukayasa; I Putu Fery Karyada; 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.v3i3.2918

Abstract

This study focuses on the accountability system which is the most important aspect in managing village fund allocations that function as democratic control in preventing corruption and abuse of authority in the administration of village government. The justification for this study was to conclude the responsibility of town store designation the board in Nyalian Village, Banjarangkan District, Klungkung Regency.Based on the signs of town monetary administration, this study utilizes a subjective distinct examination procedure technique. Data collection techniques used interviews with the village apparatus and BPD as community representatives from each official banjar, documentation and triangulation. The analysis technique used is data decrease, information show and end drawing.The consequences of this review, the Nyalian Village Government has carried out responsibility in dealing with the designation of town assets from the arranging stage to responsibility, but at the accountability stage it has not been fully carried out this is because until January 31, 2022 there has been no delivery to the public through information media as stipulated in the Ministerial Regulation in State of the Republic of Indonesia number 113 of 2014 concerning village financial management
Penerapan Tax Review Atas Pajak Penghasilan PT. First Health Enterprises Pada Tahun 2019 Kadek Widyawati; I Wayan Sudiana
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.v3i3.2919

Abstract

Tax review is an act of reviewing all company transactions to find out that taxobligations are in accordance with applicable regulations. This research was conducted by corporate taxpayers, namely PT. First Health Enterprises, which is engaged in healthservices provided by paramedics, which was established in 2016 with a turnover orgross income of under 4.8 billion per year. The purposeof this study is to carry out a strategy in tax planning in order to minimize the tax burden and minimize audits byassessing the activities of taxpayers' overall obligations in accordance with applicabletax rules. This study uses a comparative descriptive analysis technique. Calculationof Tax review at PT. First Health Enterprises uses comparisons between financialstatements, tax returns that have been reported, proof of tax payment and proof of tax reporting which are then reviewed according to tax regulations on tax objects, tax rates,timeliness of deposit and reporting, and tax reconciliation. Based on the results of the tax review of PT. First Health Enterprises stated that there is an estimated contingent liability of PT. First Health Enterprises amounting to Rp. 11,807,632 with potentialsanctions and administrative fines for late reporting and late payments of Rp. 6,205,390 but this amount is still an estimate, this shows that PT. First Health Enterprises has not been 100% compliant in carrying out income tax tax obligations article 21, 23, 4 paragraph (2) on tax objects with tax rates in accordance with tax regulations

Page 27 of 54 | Total Record : 540

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