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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 Penekanan Anggaran, Asimetri Informasi, Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Ni Komang Tariani; NI Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
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.v4i3.3773

Abstract

A budget is an estimate of achieving performance goals by recording estimates of income and expenses measured in monetary units over a specified period of time. Budget estimates use historical data to calculate your budget for the previous year. This indicates that the budget set is not being used optimally. We see that his APBD in Gianyar Regency government is under budget in this province. The purpose of this study was to determine the impact of budget concentration, information asymmetry, and clarity of budget goals on budget coverage. The theory used in this study is agency theory. The data used in this study are primary data from recruitment questionnaires. This survey used a sample of 148 respondents. The analytical technique used is multiple linear regression. This study shows that budget orientation and information asymmetry can have a positive and significant impact on budget slack, whereas budget target clarity does not affect budget slack
Analisis Pengaruh Konsep Tri Kaya Parisudha Dan Sistem Pengendalian Internal Terhadap Kecenderungan Fraud (Kecurangan) Ni Wayan Desya Dani Swari; Ni Wayan Yuniasih; 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.v4i3.3788

Abstract

This research was motivated by a fraud case in the form of embezzling customer funds worth Rp. 14,027,000 from one of the collectors. The area of this exploration is in KSP. Panca Tirta Rauh during the reign of Gianyar. The reason for this study was to examine the impact of the Tri Kaya Parisudha concept and internal control system on the tendency of KSP fraud. Panca Tirta Rauh, Gianyar. This study utilizes quantitative methods. The review population consisted of his 70 from all employees at his five KSP branches. KSP. Panca Tirta Rauh consists of administrators, cashiers, lifeguards and collectors. The sampling technique utilized is a saturation sampling method with an example size of 70 respondents. Information were gathered by interview and survey strategies and accordingly broke down utilizing various straight relapse investigation methods. The results of this study indicate that 1) the concept of Tri Kaya Parisudha has a significant negative impact on fraud propensity (fraud); 2) The internal control system has a significant negative impact on fraud.
Analisis Efektivitas Penerapan Sistem Keuangan Desa di Desa Tusan Kecamatan Banjarangkan Kabupaten Klungkung Ni Komang Ayu Sindi Junika Sari; Putu Nuniek Hutnaleontina
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.v4i2.3802

Abstract

This study aims to assess the effectiveness of implementation of the village financial system "Siskeudes". Managing village finances in Tusan Village, Banjarangkan District, Klungkung Province, using five indicators as measures of Siskeudes effectiveness, including planning, implementation, management, reporting, and accountability. Methods used this study is a qualitative method. Data for this study were collected through interviews, observations, and documentation techniques. As a result of the analysis, 1) introduction of Siskeudes in Tusan village was not effective and not optimal in terms of introduction. This is because Tusan Village has not fully implemented the system and is balancing between handwritten manual reports and Microsoft Excel. 2) The implementation of Siskudes in Tusan village has the problem that not all personnel involved have the same competence and understanding of the operation of system. 3) The low planning capacity of Tusan Village meant that the reporting results of information on implementation of activities carried out by the village were not sufficiently reported due to the lack of planning. 4) The phase of entering financial reports is not ideal. At this stage, Tusan village government still running the reporting phase in manual format, which could lead to financial reporting manipulation and budget abuse.
Pengaruh Efektivitas Pengendalian Internal, Locus Of Control dan Budaya Etis Organisasi Terhadap Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Ni Luh Gede Era Dharma Putri; Ni Wayan Alit Erlina Wati; 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.v4i2.3858

Abstract

The advantage of LPD over other financial institutions is that LPD's business units are located in traditional villages and village scribes are directly involved in the management of LPD as administrators and supervisors. Information provided by the more friendly LPD makes it easier to get a sense of security and peace of mind in Kurama Village. However, as long as it is an institution that manages funds, the occurrence of fraud is inevitable. The purpose of this study is to determine the impact of internal control effectiveness, control location, and organizational ethical culture on the propensity for accounting fraud in Village Credit Institutions (LPDs) across the Abiansemal Subdistrict. Based on data from LPLPD in Badung Regency, the study population consists of all staff working in village credit institutions in Abiansemar District, with a total of 34 of his LPDs and 32 of his LPDs registered and still active. is. The number of employees was 287. The sample size for this study was 130 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that internal controls and an ethical corporate culture negatively impact vulnerability to accounting fraud. The location of controls has a positive impact on exposure to accounting fraud. Based on this result, LPD should improve its internal control system in the future to ensure that employees who commit labor discipline violations are severely punished to avoid misconduct.
Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan dan Penggunaan Teknologi Informasi dalam Mempengaruhi Kualitas Laporan Keuangan Pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Gianyar Ni Kadek Evita Noviantari; Ni Komang Sumadi
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.v4i2.3869

Abstract

This study aims to determine the effect of Human Resource Competence, Training on Preparation of Financial Statements and Use of Information Technology on the Quality of Financial Reports at BUMDes in Gianyar Regency. The population in this study were all BUMDes organizational management and village staff in charge of financial administration matters, totaling 342 people from 57 villages in Gianyar Regency. In this study, 171 participants were chosen using a purposive selection strategy and assessed using multiple linear regression analytic. According to the findings of this study, human resource competency has a beneficial influence on the quality of financial reports. Training in the creation of financial reports enhances their quality. The quality of financial reporting is improved by the use of information technology. Given the findings of the study, the Village Owned Enterprises (BUMDes) in Gianyar Regency will be able to offer regular training on how to create quality financial reports in the future. This is important to do as an effort to improve the competence of employees. Besides that, optimizing the use of information technology also important to support employees in compiling good financial reports.
Pengaruh Literasi Akuntansi, Tingkat Pendidikan, dan Umur Usaha Terhadap Penggunaan Informasi Akuntansi pada UMKM se-Kecamatan Ubud Dian Novita Sari; Cokorda Gde Bayu Putra; Kadek Dewi Padnyawati
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.v4i3.3870

Abstract

The existence of MSMEs as a supporting pillar of the economy which has an impact on reducing poverty and unemployment in Indonesia as a developing country. However, a process in managing MSME is not easy to reverse its very strategic role. One of the problems faced by MSMEs is related to financial management. In this case accounting has a fairly important role in making decisions that will have an impact on survival MSMEs. Given the importance of recording expenses and income in the business being run, for this reason, MSME actors need to understand the use of accounting information. In a business, if accounting information is not applied effectively, businesses that have prospects for success may experience bankruptcy due to inaccurate decision making. The development of MSMEs in Ubud District has developed quite rapidly, reaching 10,459 MSME actors. The purpose of this study was to determine the effect of accounting literacy, education level, and business age on the use of accounting information in MSMEs throughout Ubud District. The sample used in this study was 99 MSME actors. The analytical method used is multiple linear regression analysis. The results of this study found that accounting literacy, education level, and business age partially had a positive and significant effect on the use of accounting information in MSMEs throughout Ubud District.
Pengaruh Pemahaman Akuntansi, Motivasi Kerja Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Koperasi Ni Made Nia Maharani; I Putu Deddy Samtika Putra; I Wayan Budi Satrya
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.v4i2.3873

Abstract

Cooperatives play an important role in society where their job is to become capital institutions for people who need funding. This observation was carried out to analyze the relationship between understanding of accounting, work motivation, and understanding of the internal control system in improving the quality of financial reporting in cooperatives in Tabanan Regency. in this study used multiple regression analysis techniques to process the data. the results in the observation show that an increased understanding of accounting will have an impact on improving the quality of a financial report. motivation and an internal control system that is carried out optimally can also improve the quality of a financial report issued by a cooperative.
Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi Akuntansi, Dan Kemampuan Teknik Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi Di Koperasi Simpan Pinjam Se - Kecamatan Sukawati Ni Kadek Dinda Artha Dharmayanti; Cokorda Gde Bayu Putra; 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.v4i3.3876

Abstract

ABSTRACT This observation was carried out with the aim of uncovering the relationship or influence that is formed from the use of information technology, the participation of users of accounting information systems, and the technical skills of users on the effectiveness of accounting information systems for savings and loans in Sukawati District. 13 savings and loan cooperatives in Sukawati sub-district were designated as the study population with a sample size of 39 people who would later be analyzed using multiple linear regression techniques. in current observations it is revealed that the use of information technology can increase the effectiveness of the use of accounting information systems. in an effort to increase the effectiveness of the use of information systems, the cooperative must be able to make improvements to the user's involvement with the accounting information system, and the user's technical skills. In the future, this research is expected to be a basis for consideration by various parties who wish to increase the effectiveness of the use of information systems in companies through components that can influence it.
Determinan Kepuasan Pengguna POEMS sebagai Trading Saham Online pada KSPM UNHI Denpasar I Komang Arta Wiguna; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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.v4i2.3887

Abstract

This research aims to examine the determinants of user satisfaction of the POEMS application with the perspective TAM theory in the Capital Market Study Group (KSPM) at the Indonmesian Hindu University Denpasar. This study use members of the UNHI Capital Market Study Group (KSPM) as population. This study use probability sampling with saturated sample technique totaling 71 respondents. SEM-PLS is technique of data analys that used in this research. The results of this research state that perceived ease of use, perceived usefulness, intention to use POEMS, and actual system use of POEMS are determinants of POEMS’s user satisfaction and self-efficacy of POEMS as an antecedent of POEMS’s user satisfaction.
Analisis Perlakuan Akuntansi Aset Biologis Agrikultur Pada Usaha Perkebunan Green Venus Garden Ni Putu Dita Pradnyani; Sang Ayu Putu Arie Indraswarawati
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.v4i3.3891

Abstract

This stuidy aims to determine the accouinting treatment of biological assets in the Green Venuis Garden plantation buisiness. This stuidy uised a quialitative analysis method with data obtained throuigh observation, interviews and also docuimentation of informants related to the Green Venuis Garden plantation. The analysis techniquie uised is descriptive comparative analysis, in which the researcher describes the findings derived from the data collected throuigh the observation process on the research object which will then be compared with the biological asset accouinting treatment method based on PSAK No. 69 on agricuiltuire in theory which has been developing in academic circles. Based on the resuilts of the research and discuission, it can be concluided that the accouinting treatment of the biological assets of the Green Venuis Garden Plantation is not in accordance with PSAK 69 becauise there is still muich that needs to be adjuisted again.

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