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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 GOOD CORPORATE GOVERNANCE, TINGKAT PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Ni Kadek Astuti; Kadek Dewi Padnyawati
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.v3i4.3474

Abstract

This paper was written with the hope that later it can reveal the relationship between Good Corporate Governance, Accounting Understanding Levels, and Utilization of Information Technology with Quality Financial Reports at Village Credit Institutions (LPD) in Tegallalang District. The population in this study were all LPDs that were still operating in Tegallalang sub-district, which amounted to 39 LPDs, and 6 LPDs that were not active with a total of 290 employees. The results of this study indicate that the quality of financial reports can increase due to the increase in good corporate governance, level of accounting understanding , Utilization of information technology in an LPD. In the future, the results of this study can be used as material for consideration in designing regulations and policies related to improving the quality of financial reports.
PENGARUH EVA DAN RASIO PROFITABILITAS TERHADAP RETURN SAHAM PERUSAHAAN PROPERTI PADA BEI I Wayan Diva Arisudana
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.v3i4.3476

Abstract

The motive of this studies is to analyze the impact of economic value added (EVA) and Profitability Ratios on inventory Returns in belongings corporations listed at the Indonesia inventory trade. This examine's population of this study consists of 77 assets area corporations indexed at the Indonesia inventory change round 2017 and 2020. The pattern for this study consisted of 27 actual estate agencies from 2017 to 2020. Purposive sampling became used in this examine. The statistics evaluation technique used in this examine is a couple of linear regression analysis, the coefficient of dedication, and the t and f exams the usage of SPSS software program to test the speculation. based totally at the findings of the research and dialogue, it's far feasible to conclude that simplest one of the 4 variables discussed above has an impact on inventory go back, that is go back On belongings variable. at some point of the duration 2017 to 2020, economic fee brought, profits in keeping with percentage, and go back on equity don't have any large effect on the inventory return of Indonesian real property businesses indexed at the Indonesia stock alternate. during the length 2017 to 2020, go back on assets has a extensive impact on the stock returns of assets corporations listed at the Indonesia inventory alternate.
PENGARUH PENERAPAN GCG, AUDIT INTERNAL DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DI LPD DENPASAR SELATAN Ni Kadek Dwi Adnyani; Putu Nuniek Hutnaleontina
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.v3i4.3477

Abstract

Fraud is a variety of fraudulent acts, whether committed intentionally or unintentionally by third parties. The targets of extortion incorporate forestalling misrepresentation in all lines of the association, hindering expected culprits., making it difficult for fraud perpetrators to move, recognizing high-risk exercises and control shortcomings, and making demands or forcing sanctions on fraud culprits. The motivation behind this study was with determine the impact of implementing good corporate governance, the role of internal audit and the whistleblowing system on the prevention of fraud at Village Credit Institutions in South Denpasar District. The population in this study were all LPD in South Denpasar as many as 10 LPD. The method of determining the sample using the saturated sampling method so that obtained 117 respondents. The type of research used is quantitative. The analytical method used is multiple linear regression. Based on the analysis test results, it is found that good corporate governance had a beneficial outcome on misrepresentation. Meanwhile, the role of internal audit and the whistleblowing system had a positive and insignificant effect on fraud
PENGARUH FAKTOR INTERNAL, FAKTOR EKSTERNAL DAN STRATEGI PEMBERIAN KREDIT TERHADAP NON PERFORMING LOAN PADA BANK PEMBANGUNAN DAERAH BALI I Gusti Ayu Wika Dwi Aryanthi; Rai Dwi Andayani W
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.v3i4.3478

Abstract

The purpose of this research was to determine the effect of the application of effecinternal Factor, external factor and strategy of loan on non performing loan at Bank Pembangunan Daerah Bali. This research was conducted at Bank Pembangunan Daerah Bali. The number of samples used is 98 people, with porpusive random sampling. The datacollection is has been finished questionnaires. The analytical technique used is multiple linear regression. The results of hypothesis testing indicate that internal factor have a positive effect on non performing loan at Bank Pembangunan Daerah Bali. External factor have a positive effect on non performing loan at Bank Pembangunan Daerah Bali. There is positive impact of the lending strategy on non-performing loans at the BPD Bali.
PENGARUH WHISTLEBLOWING SYSTEM, GOOD GOVERNMENT GOVERNANCE DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA DESA Ni Luh Gede Kusuma Dewi; Kadek Dewi Padnyawati
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.v3i4.3479

Abstract

In preventing fraud, the management of village funds requires supervision, appropriate strategies and firm policies so as to minimize the occurrence of fraud. This study aims to determine the effect of the Whistle-Blowing System, Good Government Governance, and the Effectiveness of Internal Controls on the prevention of fraud in the management of village funds. The population in this study were all employees of the Village Government Office in North Denpasar district. The samples in this study were 72 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques. The result of this study, Whistleblowing system has a positive and significant, Good Government Governance has a positive and significant, The effectiveness of internal control has a positive and significant effect on fraud prevention.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI RISIKO KECURANGAN PELAPORAN KEUANGAN Ayu Putu Suari Maladewi; 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.v3i4.3480

Abstract

Purpose this research aimed to determine the effect of the pentagon fraud in detecting the risk of fraudulent financial reporting in case studies of consumergoods industrial sector companies listed on the Indonesian stock exchange in 2018-2020. Fraud pentagon has several factors that influence the occurrence of fraud, Pressure is proxied by (financialstability, financialtarget, externalpressure) Opportunity (natureof industry, ineffective monitoring) Rationalization (Change in auditor), Competence (change of director) and Arrogance (frequent number of CEO). The F-score model is used in this study to see the potencial for fraud in financial reporting. The method used for sample selectioninthis study is purposive sampling, with a total sample of 108 companies for 3 years. Hypothesis testing is done by usingmultiple linearregression using SPSS 21.00. Theresults ofthis study indicate that financial stability, nature of industry, ineffective monitoring, change in auditors and change of directors have no significant effect on fraudulent financial reporting, external pressure and frequent number of CEO have a negative and significant effect on fraudulent financial reporting, while financial targets havea positive effect and significant to fraudulent financial reporting
Analisis Strategi Pengelolaan Keuangan Dan Strategi Keberlanjutan Usaha Perak Di Gaja Silver Bali Pada Masa Pandemi Covid-19 Desak Putu Eka Suari Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
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.v4i3.3505

Abstract

ABSTRACT This study aims to to determine the financial management strategies and business sustainability strategies applied to Gaja Silver Bali to survive the COVID-19 pandemic. The population of this research is several silver craftsmen in Celuk Sukawati Village, where the sample determination uses the saturated sample method. The stages of the analysis technique used are data collection, data reduction, data presentation, and drawing conclusions. In an effort to maintain its business, Gaja Silver Bali made bank credit loans, these efforts were made to help the company's productivity and pay employee salaries. Purchases of raw materials in cash are also carried out in order to avoid trade debts that will burden his business in the future. Various forms of promotion are carried out by utilizing social media, as well as Word of Mount with the aim of introducing Gaja Silver Bali to the wider community. In creating consumer satisfaction, Gaja Silver Bali always maintains product quality, provides good service, and a fast production process for consumers so that later consumers will want to survive to transact with Gaja Silver Bali. Focusing on future changes (forward looking) is the task of all businesses, including Gaja Silver Bali. The owner of Gaja Silver Bali plans to upgrade the company from UD to CV with the aim that business continuity is more guaranteed besides that the company can carry out its business activities officially and legally according to the law. In an effort to maintain its business, Gaja Silver Bali is also restructuring.
Pengaruh Tekanan Finansial, Budaya Organisasi, Dan Pengendalian Internal Terhadap Kecenderungan Kecurangan Anak Agung Ayu Eva Yanti; Ni Ketut Muliati; Ni Putu Yeni Yuliantari
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.v4i2.3524

Abstract

Fraud is any form of deceptive activity that is done intentionally to harm another party and benefit the fraudster. Persistent fraud impedes an organization's progress and leads to bankruptcy. The purpose of this study is to determine the impact of financial pressures, organizational culture, and internal controls on Village Credit Institution's fraud tendencies. The survey was conducted in 13 village credit institutions in Melaya District. The sample size for this survey was 89 people. The sampling method used was saturated samples and was tested using multiple linear regression analysis techniques. The results of this study show that financial pressure has a significant positive impact on fraud propensity. Organizational culture has a negative and significant impact on fraud propensity. Internal controls have a significant negative impact on fraud trends.
Pengaruh Penaksiran Resiko, Informasi dan Komunikasi, dan Aktivitas Pengendalian Terhadap Efektivitas Pemberian Kredit Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Ubud Kabupaten Gianyar Cokorda Istri Jayanti Putri; 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.v4i1.3576

Abstract

This research was conducted in LPDs throughout Ubud District, with the number of existing LPDs as many as 32. So the population was 361 people, with consideration of the sample criteria, 3 people were taken for each LPD resulting in 96 samples. Questionnaire is a way for researchers to obtain data, so that data is processed and produces risk assessments, information and communication have an effect while control activities have no effect on the effectiveness of lending.
Pengaruh Profesionalisme, Fungsi Badan Pengawas, dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa di Kabupaten Gianyar Kadek Sonia Dwiyanti; Ni Wayan Alit Erlina Wati
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.v4i1.3577

Abstract

An important part of the LPD's mission is to improve the quality of life for village residents, and it does so through implementing a wide range of programs and projects that benefit the community. For the purpose of this study, we are interested in determining how professionalism and regulatory body functions affect financial reporting quality. The Village Credit Institution in Gianyar Regency served as the site of this study. A total of 1,711 workers from 270 LPDs were included in this study. Purposive sampling was used to choose the 255 participants in this study, and multiple linear regression analysis was used to examine each participant's health. Financial report quality is positively and significantly influenced by professionalism, according to the findings of this study. The financial report quality variable is positively impacted by the role of the oversight body. The quality of financial statements is positively influenced by the level of accounting knowledge. As a starting point for developing legislation and policies aimed at raising the standard of financial reporting, the findings of this study should be taken into account.

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