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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 Ketaatan Aturan Akuntansi, Asimetri Informasi, Dan Whistleblowing Terhadap Kecurangan Akuntansi (Fraud) Pada Lpd Se-Kecamatan Pupuan Tabanan I Putu Agus Awan Setiyawan; Putu Cita Ayu
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.v4i3.3257

Abstract

Kecurangan (fraud) merupakan penipuan yang disengaja dilakukan yang menimbulkan kerugian tanpa disadari oleh pihak yang dirugikan dan memberi keuntungan bagi pelaku kecurangan. Kecurangan Akuntansi merupakan kesengajaan melakukan tindakan merugikan untuk memperoleh keuntungan dengan cara memanipulasi sehingga melaporkan laporan keuangan tidak sesuai keadaan sebenarnya. Kecurangan akuntansi yang terus dibiyarkan begitu saja dapat merugikan banyak pihak hingga menyebabkan kebangkrutan bagi perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh ketaatan aturan akuntansi, asimetri informasi, dan whistleblowingterhadap kecurangan akuntansi (fraud) pada LPD Se-Kecamatan Pupuan Tabanan. Populasi dari penelitian ini adalah pegawai LPD Se-Kecamatan Pupuan Tabanan dengan jumlah keseluruhan LPD di Kecamatan Pupuan adalah sebanyak 24 LPD dan yang tidak aktif sebanyak 2 LPD. Jumlah sampel dalam penelitian ini sebanyak 136 orang yang ditentukan dengan teknik purposive sampling dan diuji menggunakan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Ketaatan Aturan Akuntansi berpengaruh negatif terhadap kecurangan akuntansi (fraud). Asimetri Informasi berpengaruh positif terhadap kecurangan akuntansi (fraud). Whistleblowing berpengaruh negatif terhadap kecurangan akuntansi (fraud). Hasil penelitian ini dapat digunakan sebagai bahan pertimbangan dalam merancang regulasi dan kebijakan yang berkaitan dengan pecegahan tindak kecurangan akuntansi. Kata Kunci : Ketaatan Aturan Akuntansi, Asimetri Informasi, Whistleblowing, Kecurangan Akuntansi
Analisis Pemanfaatan Aplikasi Akuntansi Berbasis Android (SI APIK) Untuk Menunjang Pelaporan Keuangan UMKM I Putu Yudhi Antara Satyawan; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
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.v4i3.3261

Abstract

In this digital era, there are still many MSMEs that have not made financial reports and are still doing financial records manually. This study aims to identify whether the application of SI APIK can assist in supporting financial reporting in the Teh Poci Fresh business. This type of research is descriptive qualitative research, with data collection techniques in the form of observation, interviews and documentation, this research is carried out by reporting analysis through the application of the APIK SI application, as well as analyzing the benefits and constraints of the APIK SI application implementation. The results obtained that the application of SI APIK can help meet the needs of accounting information systems in SMEs. The Si Apik application helps MSMEs in carrying out accounting records and making good financial reports and in accordance with applicable rules.
Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak Dan Kemampuan Teknik Pemakai Sistem Informasi Akuntansi Terhadap Kinerja Individu Pada Karyawan LPD Di Kabupaten Badung Ni Putu Novi Ayu Antari; Ni Wayan Yuniasih; Putu Cita Ayu
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.v4i2.3263

Abstract

The purpose of this study is to investigate the connection between the usage of information technology, managerial support, and technical abilities of information system users and individual performance. This study's population consisted of 240 Badung Regency Local Police Department (LPD) employees. Multiple linear regression, the coefficient of determination, the F test, and the t-test are employed for data analysis in this study. The outcomes of the study reveal that the usage of information technology has a positive and statistically significant influence on individual performance, that managerial assistance positively affects individual performance, and that personal technical ability positively affects individual performance.
Pengaruh Efektivitas Pengendalian Internal, Whistleblowing, dan Penegakan Hukum terhadap pencegahan kecurangan (FRAUD) pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kerambitan Ni Kadek Indah Yunia Sari; Ni Komang Sumadi; Ni Made Endra Lesmana Putra
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.v4i3.3265

Abstract

The Village Credit Institution as a financial institution that collects village community funds should be maintained so that it does not experience bankruptcy due to fraud. This research was conducted as an effort to see what factors can help prevent fraud such as the Effectiveness of Internal Controls, Whistleblowing, and Law Enforcement. This study used 26 LPDs in Kerambitan District as a population where 77 people were determined to be the research sample. The data obtained at the research site will be processed using multiple linear regression analysis techniques. The results of the study stated that the three independent variables used were able to prevent fraud that might occur in the LPD.
Pengaruh Efektivitas Pengendalian Internal. Moralitas Individu, dan Budaya Organisasi Terhadap Kecenderungan Kecurangan (Fraud) ( Studi Kasus Pada LPD Se-Kecamatan Nusa Penida ) I Dewa Made Rasna Apriana; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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.v4i3.3266

Abstract

ABSTRACT The purpose of this study is to determine the influence of the Effectiveness of Dalam Control, Perseorangan Morality, and Organizational Culture on fraud tendencies( Fraud)( Case Study at LPD in Nusa Penida District). This study was conducted in LPD in the zona of Nusa Penida with a population of 45 LPD with a keseluruhan sample measured of 158 people. The research sample is determined by the purposive sampling method, which is a certain criterion. The informasi collection technique using a questionnaire was then carried out multiple linear regression analysis, determination coefficient test and t test. The results of this study found that( 1) the effectiveness of dalam control has a significant effect on the tendency to fraud,( 2) perseorangan morality has a significant effect on the tendency to fraud,( 3) organizational culture has a significant effect on the tendency to fraud. Suggestions that can be given are to increase the effectiveness of dalam control to prevent fraud, foster high perseorangan morality and maintain a conducive organizational culture so that fraudulent acts can be prevente.. Keywords: Effectiveness of Internal Control. Individual Morality, Organizational Culture, Cheating Tendencies.
Pengaruh Efektivitas Sistem Informasi Akuntansi, Kesesuaian Tugas Dan Keahlian Pemakai Terhadap Kinerja Karyawan Gusti Ayu Widhi Antari; Ni Wayan Yuniasih; Putu Cita Ayu
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.v4i3.3288

Abstract

This study aims to determine the effect of accounting information systems on employee performance, to determine the effect of task suitability on employee performance, and to determine the effect of user expertise on employee performance. The sample in this study were all company employees at Astra Motor Denpasar Branch as many as 50 respondents. This research was conducted at Astra Motor Denpasar Branch. Data collection is done through a questionnaire. The analysis technique used is multiple linear regression. The results showed that there was a positive and significant influence between the effectiveness of the accounting information system on the performance of PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between Task Conformity on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch). There is a positive and significant influence between User Expertise on Performance at PT. Astra International Tbk-Honda (Astra Motor Denpasar Branch).
Analisis Sistem Pengendalian Internal Dan Budaya Organisasi Dalam Upaya Pencegahan Kecurangan Akuntansi di Lembaga Perkreditan Desa Kekeran ni putu ega cisna utami; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i1.3297

Abstract

This study analyzes the efforts to prevent accounting fraud (Fraud) at the Village Credit Institution (LPD) Kekeran. Accounting fraud is a misstatement that arises from fraud in a report, such as a misstatement, an amount that is intentionally omitted or a financial statement that is disclosed for the purpose of deceiving users of financial statements. This accounting fraud was triggered by a weak internal control system that was seen in the control environment where the Traditional Village did not participate in carrying out internal control and coupled with the absence of SOPs for the internal control system. In addition to the weak control system, the accounting fraud that occurred at LPD Kekeran was caused by the organizational culture that continued to be carried out such as bad habits which were reflected in the habit of being dishonest and taking advantage of positions to take personal interests. This is very contrary to the teachings of norms and also the dominant values ??of LPD which strongly adheres to the vision and mission in order to be able to prosper customers and society in general. As for this study involved the Chairperson, Secretary and Treasurer of the LPD Kekeran Village as informants. The data analysis technique used is the qualitative method. The results of the analysis show that 1) The internal control system has a major contribution in preventing accounting fraud (Fraud). 2) Organizational culture has a major contribution in preventing accounting fraud (Fraud).
Analisis Penerapan Aplikasi SNR (Sinar) Simpan Pinjam Di LPD Desa Adat Guwang I Kadek Aditya Permana; I Putu Fery Karyada; Rai Dwi Andayani W
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.v4i2.3299

Abstract

In serving customers, especially in terms of collecting customer daily savings funds, LPD Guwang implements a pick-up-ball system. In the process of collecting customer savings funds, LPD Guwang uses the SNR Savings and Loans application. The purpose of this study was to determine the application of the SNR Savings and Loans application at LPD Guwang which was studied based on the dimensions of the quality of the accounting information system. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the application of the SNR Savings and Loans application was in accordance with (good) dimensions of integration; the SNR Savings and Loan application used in LPD Guwang is in accordance with (good) flexibility dimensions; the application of the SNR Savings and Loans application is quite good when viewed from the reliability dimension.
Analisis Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Pada Rumah Sakit Umum Daerah Wangaya Ni Putu Sri Mahayuni
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.v4i2.3300

Abstract

Government Regulation (PP) No. 71 of 2010 concerning Full Accrual-Based Government Accounting Standards (SAP) which is used as a substitute for the previous regulation, PP No. 24 of 2005 which is temporary. To realize the implementation of PP 71 of 2010 is not an easy thing, efforts and preparations are needed starting from increasing resource capabilities, adequate infrastructure, technology and information systems related to the application of accrual-based SAP. The aim of this research is to examine how the Government Accounting Standards based on accrual are put into practice at Wangaya Regional Hospital. The approach used in conducting this research is qualitative with a descriptive method. The implementation model used by George Edward III policy implementation model which prioritizes 4 aspects, namely Communication, Resources, Disposition and Bureaucratic Structure.This research was conducted using interview techniques using interview guidelines in the form of points of questions regarding Accrual-Based SAP Implementation. The results of this study show that Wangaya Hospital, judging from Edward III's theory, has applied SAP.
Pengaruh Pelatihan Dan Pendidikan, Pengalaman Kerja Personal Dan Partisipasi Manajemen Terhadap Efektivitas Penggunaan Sistem Informasi Akuntansi Luh Putu Gita Sukmayanthi; I Wayan Sudiana; Ni Wayan Yuniasih
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.v4i3.3301

Abstract

ABSTRACT In this study, the causal factors that can affect the Effectiveness of the Use of Accounting Information Systems in Savings and Loan Cooperatives in West Denpasar District will be analyzed. Some of the factors studied were Training and Education, Personal Work Experience, and Management Participation. In this study, all employees of the Savings and Loans Cooperative in West Denpasar District were used as the research population in which the sample amounted to 78 people. The data in this study will be analyzed using multiple linear regression analysis techniques. The results of the study indicate that the existence of training and education programs, personal work experience, and management participation will be more effective in the use of accounting information systems in producing information. Keywords: Effective Use of Accounting Information Systems Keywords: Effective Use of Accounting Information Systems

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