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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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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 Kompetensi Sumber Daya Manusia, Sistem Keuangan Desa, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar I Dewa Gede Yoga Sedana; 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.v4i1.3092

Abstract

Accountability is a basis or principle that must be applied in the village fund management process. Accountability will make the process of managing village funds more transparent. Once accountability is so important, this study was made to look at the factors that can lead to accountability such as Human Resource Competence, Village Financial System, and Clarity of Budget Targets. The total population in this study was 499 people, which were all employees at the Denpasar City repair shop, with 135 of them selected as the research sample. This study concludes that accountability can increase if it is followed by the growth of better human resource competencies, an effectively designed financial system, and clearer budget targets.
Pengaruh Budaya Tri Hita Karana, Komitmen Organisasi, Dan Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Abang Karangasem Ni Luh Ade Lisa Puja Gayatri; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu 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.v3i4.3093

Abstract

The purpose of this study is to find out the influence of tri hita karana culture, organizational commitment, and whistleblowing system to fraud prevention in LPD Se-Subdistrict Abang Karangasem. The number of populations in this study is all employees in LPD in Abang Subdistrict which amounts to 85 people from 20 LPDs, so all populations are used as research samples by sampling in this study is by saturated sample techniques or census. The data collection technique uses a questionnaire where the instrument will be tested first and then followed by a classic assumption test, then a double linear regression analysis, determination coefficient test, F test and T test. The results in this study are 1) Tri hita karana culture has a positive significant effect on lpd fraud prevention in Abang Subdistrict. 2) Organizational commitment has a positive significant effect on the prevention of LPD fraud in Abang District. 3) Whistleblowing system has a positive significant affects the prevention of LPD fraud in Abang District. The advice given to LPD in Abang Karangasem District is how to maintain behavior in accordance with applicable norms, improve good relations while working in the organization and increase the container for whistleblowers if they have the intention to make complaints related to fraud on LPD.
Pengaruh Pengetahuan Investasi, Modal Minimal, Manfaat Investasi, Dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa Di Pasar Modal Ni Komang Ersa Santika Widiawati; Ni Wayan Yuniasih
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.v4i1.3094

Abstract

The study targeted student of the Hindu University of Indonesia’s Faculty of Business Economic and Tourism. The purpose of the research was to determine the influence of investment knowledge, minimal capital, benefits and financial literacy on student interest in capital market investement. The populations contained in this study was 364 students in semesters 4 and 6, which then carried out the solvin formula to calculate the number of samples in the study obtained by 78 respondents. The data analysis techniques used are research instrument test, classical assumption tests and multiple linear regression analysis tests. The results of this study found that Investement Knowledge has no significant effect on student investment interest, minimum capital had a positive and significant impact on the student interest. Investment benefits have a positive and significant effect on investment interest and financial literacy has a positive and significand effect on investement interest. The advice that can be given is that students are able to cultivate knowledge about good investments, prepare investment capital, know more benefits that can be given if investing and read more or financial literacy about the development of the capital market.
Pengaruh Kualitas Sumber Daya Manusia, Sistem Pengendalian Internal, Dan Pemanfaatan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Ni Komang Ayu Diah Astari; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3111

Abstract

Cooperatives as an institution that are included in microfinance institutions have a very important role in Indonesia. It is very important for a cooperative to be able to create good financial reports which must contain various forms of real and honest information. This research will discuss the factors that can cause the quality of cooperative financial reports to be better, such as the quality of human resources, a control system that exists within the institution, and the use of available information systems. This research was conducted in all cooperatives in Klungkung District with a population of 718 employees, 98 of which were used as samples. This stage of research uses multiple linear regression analysis with the results that it is true that in the process of improving the quality of financial reports in cooperatives, qualified employees are needed. In cooperatives, it is very important to be supported by human resources with good competence to support the process of making financial reports. The quality of financial reports must also be supported by a good control system. In cooperatives it is necessary to create an internal control system to monitor the performance and activities of the cooperative so that all the desired final results are achieved. Increasingly sophisticated technology also needs to be utilized to facilitate the work process of employees. Wise use of technology will make it easier for cooperatives to produce fast and detailed financial reports so as to create a good financial report.
Analisis Sistem Akutansi Pembelian Bahan Baku Food & Beverage Pada Prama Sanur Beach Ni Nyoman Parmiasih
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3151

Abstract

Hotel Prama Sanur Beach which is engaged in lodging accommodation services often experiences problems in the implementation of its operations, especially in the procurement of raw materials such as wrong orders and invoices that do not match orders. The purpose of this study was to analyze the application of the accounting system for purchasing raw materials for Food & Beverage at Prama Sanur Beach in accordance with the theory. This research uses a comparative descriptive analysis technique. The results of the study revealed that the functions related to the purchasing system were inadequate and not in accordance with the theory because of the dual task of the warehouse function and the receiving function. The documents used in the purchasing system at the Prama Sanur Beach Hotel are not sufficient because there is no Purchase Order Change Letter if there is a change to the contents of the purchase order letter to the supplier officially. The records used in the purchasing system and the network of procedures that make up the purchasing system for food and beverage raw materials at hotels are adequate because they are in accordance with existing theory.
Pengaruh Perputaran Kas, Kecukupan Modal Dan Pertumbuhan Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Ida Bagus Gede Pradnyana; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3160

Abstract

The amount of profit received by an LPD is very dependent on the ability of the management to manage various assets and debts owned. This research will focus on the factors that affect the level of profitability of LPDs such as cash balances, capital adequacy, and credit growth. In this study, LPDs in Payangan District were chosen to be the research location with a population of 48 LPDs in Payangan District. The sample of this study consisted of 96 financial statements from 32 LPDs that were declared active during the 2018-2020 period. This study uses multiple linear regression analysis techniques with results showing that the profitability of LPDs in Payangan District can be increased if the LPD cash turnover is getting better, capital adequacy is stable, and credit turnover is good.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Fungsi Badan Pengawas terhadap Kualitas Laporan Keuangan I Putu Adi Mahendra; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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.v4i3.3162

Abstract

The progress of LPD depends on the quality of the financial statements generated. Financial statements are said to be qualified if they meet four characteristics, namely relevant, reliable, comparable, and understandable. The purpose of this research is to find out the effect of human resource competencies, the use of information technology and the function of supervisory bodies on the quality of financial statements (empirical studies on the LPD in Buleleng subdistrict). The population in this study is all employees and supervisory bodies which amounted to 198 people with 63 people selected as research samples. Sample capture uses a non probability sampling method with purposive sampling techniques. Data analysis techniques include validity tests, reliability tests, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, F tests, R2 tests, and t tests. Based on the results of the analysis shows that the competence of human resources does not have a significant effect on the quality of financial statements. While the use of information technology and the function of supervisory bodies has a positive and significant effect on the quality of financial statements.
Pengaruh Financial Distress Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2020 Putu Ria Monica Sari; Ni Putu Ayu Kusumawati; 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.v4i3.3188

Abstract

This study plans to decide the impact of monetary trouble and administrative proprietorship on the profit the executives of assembling organizations recorded on the Indonesia Stock Exchange in 2017-2020. This exploration is a kind of similar causal examination. The populace in this study were all Manufacturing Companies recorded on the Indonesia Stock Exchange in 2017-2020 upwards of 182 organizations. In light of the testing method utilizing purposive examining, 115 example organizations were gotten from 182 organizations. The information assortment method utilizes optional information from monetary reports distributed on the authority site of the Indonesia Stock Exchange. The scientific method utilized in this exploration is Logistic Regression Analysis. The outcomes showed that there is a positive connection between monetary pain factors on income the executives and there is a negative connection between administrative proprietorship and profit the board.
Pengaruh Asimetri Informasi, Pengendalian Intern Dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Lpd Se-Kecamatan Banjarangkan I Made Wahyu Adi Valentina; Kadek Dewi Padnyawati
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.v4i1.3191

Abstract

This study is a case on LPD employees in Banjarangkan District. It aims to determine the effect of fraud — also known as information asymmetry — on organizational culture, internal control and external control. The study's population is all of the LPDs in Banjarangkan District; this includes 30 active LPDs with 2 inactive LPDs. To collect data for analysis, the researchers used a random selection method and tested the results with multiple linear regression analysis. The results indicated that there was a positive and significant influence between fraud and information asymmetry among LPD employees in Banjarangkan District. The results of this study can be used to create regulations and policies for preventing fraud in LPDs in Banjarangkan District. Additionally, this study shows a negative effect from internal control and a negative effect from organizational culture on fraud tendencies in LPDs in Banjarangkan District.
Pengaruh Transparansi, Akuntabilitas, Responsibilitas, Independensi, Dan Kewajaran Terhadap Kinerja Koperasi Ni Kadek Dian Nanda Putri; Ni Wayan Alit Erlinawati
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.v4i1.3196

Abstract

Performance is very important to measure in order to achieve a company goal. In cooperatives, performance is measured in two aspects, namely financial performance and management performance. In the current study, it will discuss and explore the relationship formed between Transparency, Accountability, Responsibility, Independence and Fairness in relation to the performance of cooperatives in Tegalalang District. The sample in this study amounted to 198 employees, all of whom were cooperative employees in the Tegalalang District. This study uses multiple linear regression analysis techniques with results showing that cooperative performance will increase when transparency, accountability, and responsibility increase. Fairness has no relationship to the level of performance of cooperatives in Tegalalang District.

Page 29 of 54 | Total Record : 540

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