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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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ANALISIS SISTEM DAN PROSEDUR PEMBERIAN KREDIT DALAM UPAYA MEMINIMALISIR KREDIT BERMASALAH PADA LEMBAGA PERKREDITAN DESA ( LPD ) DESA ADAT MANGGISSARI Kadek Lisa; Sang Ayu Putu Arie Indraswarawati; 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.v3i3.2921

Abstract

Credit is an activity of providing loans to parties in need, by returning interest and principal based on the agreed time. Proper system processes and procedures in providing credit will be able to reduce the occurrence of non-performing loans. This study aims to find out about the implementation of the credit system and procedures in the LPD of the Manggissari traditional village. The data collection methods used in this study were interviews and documentation, and were analyzed using qualitative descriptive analysis. The results in this study explain that the credit granting system consists of several procedures, namely credit application, data verification, credit decisions and credit realization. The documents required for granting credit are a letter of credit application, minutes of credit or loan agreements, minutes of handover of credit guarantees, prime credit notes, and BKK (Proof of Cash Out). The sections involved in granting credit are credit analysts, LPD chairman, and LPD treasurer. In resolving non-performing loans, it is carried out by replacing members of the management, extending the installment period, waiving interest rates, delaying interest payments and confiscation of collateral.
PENGARUH PENGETAHUAN AKUNTANSI DAN PERCEIVED OF USEFULNESS TERHADAP PENGGUNAAN APLIKASI AKUNTANSI BERBASIS ANDROID Ni Nyoman Yuni Rasniati; Ni Putu Ayu Kusumawati; 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.v3i3.2922

Abstract

This study sought to evaluate the effects of knowledge of accounting and perceived of usefulness on the use of Android Based Accounting Applications. The location of this research in Denpasar City. This study takes a quantitative technique combining primary data using questionnaire. The sampling procedure uses the slovin formula such that 100 respondents were acquired. To meet the aims of this study, respondents are particular to SMEs in Denpasar City who utilize an android-based accounting program. Data were examined using multiple linear regression. The results showed that understanding of accounting and perceived usefulness has a substantial effect on the use of android- based accounting applications for SMEs in Denpasar City.
PENGARUH SPI, MORALITAS INDIVIDU DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (FRAUD) Ni Komang Nita Pebriyani; Ni Komang Sumadi; Putu Cita Ayu
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.v3i3.2923

Abstract

The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).
PENGARUH ANALISIS DAN PENGAWASAN KREDIT TRHADAP KREDIT MACET PADA LPD KECAMATAN MARGA Ni Kadek Diah Sugiri Putri
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.v3i3.2924

Abstract

This research aims to examine and analyze the effect of credit analysis and credit supervision on bad loans. The population in this research were all employees of the Village Credit Institution (LPD) in Marga District, amounting to 156 people. the technique of collection data's in this research using a questionnaire. the method of determining samples in this study using purposive sampling method,. Samples were taken as many as 88 people. The technique in the data analysis used in this research is multiple linear regression analysis. The results of this research indicate that the variables of credit analysis and credit supervision have a negative and significant effect on bad loans at the Village Credit Institution (LPD) in Marga District
PENGARUH KUALITAS SDM, SIPKD, AUDIT INTERNAL TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PEMPROV BALI Desak Made Deviyanti; 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.v3i3.2925

Abstract

Central and local governments have implemented public accountability in response to the growing public demand for good local government. Human resource quality, regional financial information systems (SIPKD), and the role of internal audit are all examined in this study to see if they affect regional financial reporting in Bali. The entire Bali Provincial Government Work Unit was used as the study's sample. Purposive sampling and multiple linear regression analysis techniques were used to select 140 participants for this study. This study found that the Quality of Human Resources had a positive and statistically significant impact on the Regional Financial Report Accountability metric. For the Regional Financial Report Accountability variable, the Regional Financial Management Information System (SIPKD) had a positive and statistically significant impact An important contribution to the Accountability of Regional Financial Statements was made by Internal Audit. Regulations and policies relating to the accountability of financial statements can take into account the findings of this research.
PENGARUH MOTIVASI BELAJAR, INTEGRITAS INDIVIDU DAN PROKRASTINASI TERHADAP KECURANGAN AKADEMIK Ni Kadek Pande Septia Dewi; Ni Komang Sumadi; Putu Nuniek Hutnaleontina
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.v3i3.2926

Abstract

This research aims in this study to find out the influence of learning motivation, individual integrity and procrastination on academic fraud. The population in the study was an active undergraduate student of the Accounting Study Program of the Faculty of Business Economics and Tourism, Hindu University of Indonesia class of 2018, 2019 and ampulen students with a sample used, namely 213 respondents. The data analysis techniques used in this study are multiple linear regression, determination coefficient, t test and F test. Based on the results of the study, it can be seen that: (1) motivation to learn taxes has a negative and significant effect on academic fraud, where the regression coefficient is obtained – 0.872 and sig 0.000. (2) Individual integrity has a significant negative effect on academic fraud, where a regression coefficient of - 0.408 and sig 0.000 are obtained. (3) procrastination has a significant positive effect on academic fraud, where it obtained 0.197 regression coeffesien and sig 0.000. The magnitude of the influence of free variables on academic fraud is 54.7%. The advice that can be given by researchers is that the Hindu University of Indonesia is expected to create learning methods that can make students enthusiastic in learning.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI Putu Arix Pratiwi; Putu Cita Ayu; Ni Putu Yeni Yuliantari
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.v3i3.2927

Abstract

The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percent of the variation in audit quality. Competence has a significant and positive impact on audit quality. Competence and audit quality go hand-in-hand in Bali Province's Inspectorate of Bali Province. Independent auditors have a significant and positive effect on audit quality. The more independent the Inspectorate of Bali Province is, the better the audits are.
Pengaruh Pengendalian Internal Sistem Pemberian Kredit, Kemampuan Mengelola Kredit, Dan Karakter Nasabah Terhadap Kredit Macet Ni Wayan Diah Sri Parwati; Ni Wayan Alit Erlina Wati
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.v3i4.3046

Abstract

The importance of keeping the cooperative from a bad credit situation becomes an important task and responsibility. This research is specifically made to see things that can be done to overcome bad credit through factors. This research is located in Internal Control of Credit Provision, Credit Management Ability, and Customer Character Against Bad Loans. This research was conducted at the Savings and Loans Cooperative (KSP) in Tabanan District, where all employees were made into a population of 608 people. 160 of them were selected for the sample by determining the sample using purposive sampling technique and tested using multiple linear regression analysis technique. This study found that bad loans in cooperatives could be avoided by looking at the company's internal control factors, the ability of customers to manage credit, and the characteristics of the customers themselves.
Analisis Kesiapan Pelaku Umkm Dalam Menyusun Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah Pada Umkm Di Kabupaten Gianyar Komang Diah Ayu Parwati; I Made Endra Lesmana Putra
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.v3i4.3057

Abstract

Performance is a result achieved by a person during the work process. This study was made to look at the factors that can cause the performance of supervisors to increase, namely Independence, Accountability and Professional Expertise. All employees from 29 LPDs who are active in Payangan District are used as the population of this study. In this study, a saturated sample was used to determine the number of samples until it was found that 96 respondents were used as research samples. In this study, it was proven that the supervisor's performance could increase if the independence, accountability and professional expertise were improved.
Pengaruh Pemanfaatan Teknologi Informasi, Rasa Memiliki, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas LPD Se- Kecamatan Ubud Gianyar Ni Kadek Finny Asnitasari; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3076

Abstract

This study aims to determine the effect of information technology, ownership and internal control system on LPD accountability in Ubud Gianyar District. The population in this study were all employees in 32-LPD in Ubud Gianyar District with a total population of 356 employees. The sampling technique used in this study was purposive sampling, with the criteria having a working age of 5 years so that the sample selection was 32 LPD heads and 93 LPD employees. Data analysis used Multiple Linear Regression Analysis Method. Th results show that, the use of information technology, a sense of belonging and an internal control system has a positive and significant effect on the accountability of LPDs in the sub-district of Ubud Gianyar. It is hoped that future researchers when conducting similar research will be able to add variables that have not been included in this study in order to obtain a stronger influence

Page 28 of 54 | Total Record : 540

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