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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 Retaliasi, Budaya Organisasi, Dan Norma Subjektif Terhadap Whistleblowing Intention Pada Lembaga Perkreditan Desa Se-Kecamatan Mengwi Ni Kadek Ayu Suastini; Ni Wayan Yuniasih; Ni Putu Trisna Windika Pratiwi
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.v4i3.3897

Abstract

This study aims for determine the effect of retaliation, organizational culture, and subjective norms on whistleblowing intentions in LPDs throughout the Mengwi District. The population in this study were all LPD employees in Mengwi District, totaling 306 people (Badung Regency LPLPD, 2022). The number of LPDs in Mengwi District is 38 LPDs with a total 75 Samples. Technique Data analysis using linear regression analysis. The results of the study show that Retaliation has a negative effect on whistleblowing intentions at LPDs throughout the Mengwi District. Organizational culture has a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District. Subjective norms have a positive effect on whistleblowing intentions in LPDs throughout the Mengwi District.
Pengaruh Penerapan Budaya Tri Hita Karana, Kecerdasan Emosional, Keadilan Prosedural, Dan Internal Control Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se-Kecamatan Nusa Penida i kadek yogi dwi astana; Ni Komang Sumadi; I Putu Deddy Samtika 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.v4i3.3948

Abstract

The goal of this reserach was to help examining the influence of the implication of the Tri Hita Karana culture, emotional intelligence, procedural justice, and internal control toward tendency of fraud in accounting in institutions of village credit (LPD) throughout the Nusa Penida sub-district. This study was done at LPDs through the Nusa Penida sub-district with a total 45 LPDs populations with a sample size of 135 people. The sample was examined by purposive method of sampling, namely several determined criteria. Data collection techniques applying a questionnaire then performed with analysis of multiple linear regression, test the coefficient of determination and also t test. Then the results stated that (1) the implication of the Tri Hita Karana culture gives no significant effect toward tendency of fraud of accounting, (2) emotional intelligence gives such a negative and also significant effect toward tendency of accounting fraud, (3) procedural justice gives such a significant and also negative influence toward tendency of fraud of accounting, (4 ) internal control gives such a negative and significant effect toward tendency of fraud of accounting. The advice given is that it is hoped that all LPDs in the Nusa Penida sub-district will be able to apply the Tri Hita Karana culture in LPDs properly. By implementing the tri hita karana culture, it will affect a good cultural climate which will also create good behavior for everyone in the LPD environment, so as to reduce accounting fraud.
Pengaruh Audit Internal, Whistleblowing System, dan Budaya Organisasi terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa di Kota Denpasar Ni Luh Putu Suri Witari; Cokorda Gde Bayu Putra
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.v4i2.3951

Abstract

Fraud prevention is very important to do in an institution, because fraud has become one of the problems that are quite often found in financial institutions. Fraud occurs in various institutions, one of which is the management of village funds which are full of opportunities for fraud. This study aims to determine the effect of internal audit, whistleblowing system, and organizational culture on fraud prevention. This research was conducted on the management of village funds in Denpasar City. The sampling technique used in this study was purposive sampling with a sample size of 81 village fund managers. The data were tested using multiple linear regression analysis. The results of the study indicate that internal audit has an effect on preventing fraud in the management of village funds in Denpasar City. Whistleblowing system affects the prevention of fraud in the management of village funds in Denpasar City. Organizational culture affects the prevention of fraud in the management of village funds in Denpasar City.
Pengaruh Good Corporate Governance Dan Budaya Organisasi Terhadap Kinerja Lembaga Perkreditan Desa (LPD) Dengan Kompetensi Manajerial Sebagai Variabel Moderasi Pada LPD Se-Kecamatan Penebel Ni Wayan Siska Yanti; Ni Wayan Alit Erlina Wati; 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.v4i3.3960

Abstract

Organizational performance (LPD) is the work result of various goals that have been planned beforehand, and is used as a benchmark in organizational assessment. Evaluation is carried out to determine the effectiveness and efficiency of LPD activities in achieving the goal of developing a business. This research was conducted in order to determine the effect of Good Corporate Governance and Organizational Culture on the Performance of Village Credit Institutions (LPD) with Managerial Competence as a Moderating Variable in LPDs throughout Penebel District. The population in this study amounted to 170 respondents consisting of the Chairperson, Secretary and Treasurer of the LPD in 58 LPDs throughout Penebel District. The sample in this study amounted to 170 people who were determined by saturation sampling technique and tested by Partial Least Squares analysis technique. The results of this study explain that Good Corporate Governance and Organizational Culture have a positive and significant influence on the Performance of Village Credit Institutions. Meanwhile, the interaction between Managerial Competence and Good Corporate Governance and Organizational Culture has a positive and insignificant influence on the Performance of Village Credit Institutions.
Pengaruh Kecanggihan Teknologi Informasi, Budaya Organisasi, Dan Kemampuan Teknik Personal Terhadap Efektivitas Sistem Informasi Akuntansi Pada Koperasi Serba Usaha Di Kecamatan Sukawati Ni Made Listya Ari; Sang Ayu Putu Arie Indraswarawati; Cokorde Gde Bayu Putra
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.v4i2.4019

Abstract

Information systems play an important role in accounting, because basically accounting must provide accurate information to decision makers. This study aims in this study to determine the effect of sophistication of information technology, organizational culture and personal technical capabilities on the effectiveness of accounting information systems. The population in this study were employees of the Multipurpose Cooperative in Sukawati District with the sample used as many as 95 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) the sophistication of tax information technology has a positive and significant effect on the effectiveness of accounting information systems, where the regression coefficient is 0.460 and sig 0.000. (2) organizational culture has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficient is 0.250 and sig 0.002. (3) the ability of personal techniques has a significant positive effect on the effectiveness of accounting information systems, where the regression coefficients are 0.231 and sig 0.003. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 60%. Suggestions that can be given by researchers are Multipurpose Cooperatives in Sukawati District in increasing the tendency of the effectiveness of accounting information systems to always increase the sophistication of information technology, organizational culture and personal technical abilities.Information Technology Sophistication
Pengaruh Retribusi Dan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Kabupaten Badung Tahun 2017 – 2021 Ni Kadek Puspita Dewi; I Made Endra Lesmana Putra
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.v4i2.4020

Abstract

This research was conducted to learn how Badung Regency's regional taxes and regional levies affect the region's budget. The tests of normality, correlation, multicollinearity, heteroscedasticity, and multiple linear regression used here are all part of the more traditional statistical methodology. During the period from 2017 to 2021, a total of 180 samples will be collected. This will include 60 samples of Regional Original Income, 60 samples of levies, and 60 samples of regional taxes. As a result, we found: The Regional Original Income in Badung Regency increases significantly as a result of retribution. This outcome suggests that Regional Original Income in Badung Regency would rise along with the increase in levies. Badung Regency's Regional Original Income benefits significantly from regional taxes. These findings imply that the administration of Badung Regency might expect a larger share of the Regional Original Income if the Regional Tax in that region is raised to greater levels.
Pengaruh Perputaran Kas, Pertumbuhan Jumlah Nasabah Kredit Dan Non Performing Loan (NPL) Terhadap Profitabilitas Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Sukawati Ni Putu Asriyanti; Ni Putu Trisna Windika Pratiwi
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.v4i2.4022

Abstract

Profitability becomes suitable to measure business performance, because profitability will reflect the capability on generating a profit or a measure of management’s effectiveness. This study about to determine effect of Cash Turnover, Growth in Number of Credit Clients and Non Performings Loan (NPL) at profitability. Study conducted on the Village Credits Institution at Sukawati District. The population are all VCIs in Sukawati District, 33 VCI. This study uses periodic data, namely LPD financial reports from 2019 to 2021. 99 financial statements from 33 active VCIs consisting of 3 years of financial statements are beinge examined using linear regression. Result concluds Cash Turnovers also Credit Clinets Growth give positive significant effect at Profitability variable. Meanwhile Non Performing Loan (NPL) gives negative significants effects on Profitability. This results could be considerated during the policy-making event to increase company profitability
Pengaruh Penggunaan Teknologi Informasi, Pelatihan Penyusunan Laporan Keuangan, Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan BUMDes Se – Kecamatan Marga Ni Putu Eni Risnawati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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.v4i2.4023

Abstract

This research aim to know the effect of using information technology, training of making finance report, and working experience toward the quality of BUMDes finance report in Marga sub-distrisct. The theory that used in this research is Theory of Planned Behavior and theory of agency. The population in this research are all of BUMDes employees in Marga sub-district with total 113 peoples. Total of sample in this research is 60 peoples determined by sampling purposive techniques, examined by using multiple linier regression techniques, and collecting the data with handing out quetionnaires. This result of this research showed that the used of information technology, training of making finance report and working experience which it gives positive infuential toward the quality of finance report. The suggestion be supposed to increase of updating on application, to arrange training of making finance report, and add working experience for BUMDes employee in Marga sub-district.
Pengaruh Sistem Keuangan Desa, Partisipasi Penganggaran, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa Ni Putu Nofy Megantari; Ni Putu Ayu Kusumawati
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.v4i2.4024

Abstract

This researcher wants to find out the influence of the village financial system, participation in the establishment, and supervision of the village fund management account in the villages of the north Denpasar sub-district. The population in this study is the Village Chief, Village Secretary, and Head of Finance village in north Denpasar sub-district. The sample from this study amounted to 24 people incude the village raisi, village kotibi, and the financial manager. The sample collection technique used is saturated samples. The results of this research shows that the rural financial system has a positive and significant impact on theaccountability department of rural development, participation in the budgeting has a negative and negligible impact on accountability for village fund management, and control has positive and low impact on rural fund managemet responsibility.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Badung Ida Ayu Widiastuti; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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.v4i2.4025

Abstract

Human resource expertise, internal control mechanisms, and IT usage all helped improve Badung Regency's financial reporting. This research examines if Human Resources Expertise, Internal Control Mechanisms, and IT affect Badung Regency's consolidated financial statements. This study examines how Badung Regency's HR, Internal Control Mechanisms, and IT affect government finances. Based on a survey of 182 OPD financial staff in Badung Regency. 72 representative samples were chosen using "purposeful sampling" Quantitative approaches and original data are used. Multiple regression analysis, tests of linearity and independence, and F and t tests are employed. HR expertise, the Internal Control Mechanisms, and IT favorably enhance the quality of finance statements given by the Badung Regency administration, according to this research. Badung's Administration.

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