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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 Kecanggihan Teknologi, Kemampuan Teknik Personal, Dan Pengalaman Kerja Terhadap Efektivitas Sistem Informasi Akuntansi Di Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Denpasar Selatan Ni Luh Titaria Juliartini; Ni Wayan Alit Erlina Wati; 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.v4i2.4026

Abstract

The goal of this study is to find out "how technological maturity, individual technical skills, and professional experience affect the efficiency of LPD's accounting information system in the South Denpasar district." This study was done in the LPD South District of Denpasar. The sample size for this study was 33 people, and purposive sampling was used to choose them. The questionnaire method is used to get the information. Multiple linear regression analysis was the method that was used to look at the data.Based on the results of the study, in which 33 people filled out questionnaires, we can say that technological maturity, personal technical skills, and work experience all make accounting information systems work better. It is known that if you want to make the accounting information system work better, you need to pay attention to the things that affect it.
Pengaruh Whistleblowing System, Proteksi Awig-Awig dan Implementasi Good Corporate Governance Terhadap Kecenderungan Kecurangan (Fraud) I Putu Edi Saputra; Ni Wayan Yuniasih; I Putu Deddy Samtika 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.v4i2.4027

Abstract

The aim of this study was to assess the impact of the whistleblowing system, awig-awig protection, and good corporate governance on the likelihood of fraud in LPDs across the Kerambitan Area. The study was conducted among 27 LPDs and 136 LPD employees in the Kerambitan District, using a saturated sample method for participant selection and a questionnaire for data collection. Multiple linear regression analysis was performed on the data collected. The findings indicate that (1) the whistleblowing system has a significant and negative impact on fraud tendencies, (2) awig-awig protection does not have a significant impact on fraud tendencies, and (3) the implementation of good corporate governance has a significant and negative impact on fraud tendencies
Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa Sekecamatan Tampaksiring Ni Kadek Nita
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.v4i2.4030

Abstract

This study discusses the relationship or relevance between the use of accounting information systems, the application of the use of information technology, internal control systems, and accounting knowledge to the quality of financial reporting. A survey sample of 128 respondents was distributed to collect data. Using the linear regression analysis method, we confirmed that the accounting information system does not affect the quality of financial reporting. The use of information technology, internal control systems and accounting knowledge affect the quality of financial reporting.
Pengaruh Ukuran Pemerintah Dearah, Belanja Modal, Dana Perimbangan, Dan Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kota/Kabupaten Di Provinsi Bali Made Ayu Mira Mahadewi; Sang Ayu Putu Arie Indraswarawati
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.v4i2.4031

Abstract

This study aims to examine the effect of the size of the local government, capital expenditures, balancing funds and local revenue (PAD) on the financial performance of local governments in the province of Bali for the period 2017 to 2020.The population in this study is all regencies/cities of the province consisting of nine regencies. in the Province of Bali. The nine objects were observed for five periods (2017-2020). The sample used is 36 districts in the province of Bali. By using the saturated sampling method. Data obtained through the LRA report and balance sheet using non-participant observation methods as data collection which will later be processed so that it does not require a questionnaire (list of questions). from the research results it is reflected that the increasing size of government will have an impact on decreasing financial performance. Capital Expenditures have no relation to Financial Performance measures. Balancing Funds are negatively related to Financial Performance. PAD does not directly affect Financial Performance.
Pengaruh Loan To Deposit Ratio, Return On Assets, Net Interest Margin Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Perbankan Di Bursa Efek Indonesia Tahun 2018-2021 Bagus Ketut Rai Krisna; 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

Abstract

In making an investment decision, investors will pay attention to many things, one of which is related to financial reports. Good financial reports will give investors an idea of the company's ability in the future. There are many things that investors consider when making an investment, including the Loan to Lending Ratio (LDR), Return On Assets (ROA), and Net Interest Margin (NIM). This observation was carried out to see how the influence of these factors can have an impact on firm value. This study will focus on the banking sector with a total sample of 40 companies used as the base group in the study. where analyzed using multiple linear regression analysis techniques, this observation obtained the results of the loan to deposit ratio having a negative and insignificant effect on the value of banking sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. ROA can affect the value of the company. NIM has no effect on firm value
Analisis Pengendalian Internal Atas Persediaan Obat Pada Apotek Star Medika Abianbase Ni Kadek Oktaviani; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

This observation was made for to answer situation an implementation internal control system for existing drug supplies at Star Medika Abianbase Pharmacy as seen from internal control standards according to COSO (Committee of Sponsoring Organization). Later the results of the observations can be used by the pharmacy to assess how the internal control system is in the pharmacy. This research is categorized as a qualitative research in which the data is obtained from direct observation of the field, then conducting interviews with several related parties, as well as conducting documentation. from the results of observations it can basically be concluded that Star Medika Abianbase Pharmacy implemented many its internal control COSO (Committee of Sponsoring Organization) supplies. if possible in the future the pharmacy must be able to implement the components of the control environment, control activities, information and communication more optimally because these components have not been implemented optimally
Pengaruh Tarif Pajak, Modernisasi Administrasi Perpajakan Dan Keadilan Pajak Terhadap Kecenderungan Tax Evasion Luh Ika Apriyani; Ni Ketut Muliati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

Measures or efforts are needed to improve taxpayer tax payment so that tax evasion does not occur. Tax evasion trends can be caused by several factors, including:B. Tax Rates, Modernization of Tax Administration, and Tax Equity. The purpose of this study was to determine the impact of tax rates, modernization of tax administration, and tax law on tax evasion trends (case study at KPP Pratama East Denpasar). The population for this study is his KPP Pratama East Denpasar individual taxpayers in 2022, totaling 137,453. In this study, the sample size was 100 subjects determined by random sampling technique and tested by multiple regression analysis technique. The results of this study show that tax rates have a positive and significant effect on the propensity to evade tax. Tax administration reform and tax justice have a significant negative impact on tax evasion trends.
Analisis Akuntabilitas Pengelolaan Keuangan Dana Desa Ni Putu Nari Wahyuni; Cokorde Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

The aim of this research was to evaluate the level of accountability in managing village funds in Baha Village, Mengwi District, Badung District during the year 2019. The data analysis technique of qualitative data analysis used by researchers began with the study of all available data from various sources. interviewing, documentation, data reduction, unit compilation, classification, and finally data interpretation. The investigation found that the financial management of the Village Fund conducted by the Baha Village Government complies with the Minister of Home Affairs Regulation No. 20 of 2018 on Village Financial Management. In addition, the Village Fund's financial management process involves the community from the planning stage through oversight. Regarding the report of the village fund by the Baha village government, it is good that it is timely. Reporting is done through meetings with the village advisory bodies Camat, Banjar Dinas, Kelian Banjar, and community leaders, and through poster-style information boards outside village government offices. The implementation of accountability for the Village Fund by the Baha Village Government is administratively sound and technically and managerially sound through the use of the village financial system. The Village Advisory Board does its job well in overseeing the financial management of the village.
Pengaruh Return On Asset (ROA), Return On Equity (ROE), Dan Earning Per Share (EPS) Terhadap Harga Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia I Wayan Eka Saputra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

The capital market is a very effective mechanism for sourcing and distributing funds to businesses. When looking for a good company to invest in, many investors first look to the manufacturing sector. The possibility of financial gain serves as an incentive for takingmeasured risks and is thus a major lure to the world of investing. Partial test results showing a significance score of 0.199>0.05 suggest that Return On Assets (ROA) has no discernible effect on stock prices for manufacturing companies. Stock prices of manufacturing companies are not significantly affected by return on equity (ROE), since the significance value is bigger than.05 (0.381). A positive and statistically significant correlation between earnings per share and stock prices is shown by a significance value of 0.00000005. The EPS measures how much of a company's profit is returned to shareholders. The higher and more stable a stock's EPS, the greater its market value
Pengaruh Metode Perkuliahan Daring Dan Minat Belajar Terhadap Tingkat Pemahaman Akuntansi Dengan Kecerdasan Emosional Sebagai Variabel Pemoderasi Selama Pandemi Covid-19 Ni Made Fanny Sukma Rahayu; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

During the Covid-19 pandemic, the pattern of people's lives changed. One aspect that has been affected by COVID-19 is education. In the world of conventional education, the teaching and learning process is usually carried out face to face, but due to the pandemic, the entire learning process is carried out online. In the current observations, the author wants to reveal the effect of online lecture methods and interest in learning on the level of understanding of accounting with emotional intelligence as a moderating variable during the Covid-19 pandemic. This study made all accounting students at the Hindu University of Indonesia, totaling 700 students, as the study population, in which the total sample was 88 people who were analyzed using the (MRA) technique. The results of this study indicate that the level of understanding of accounting can be higher if the lecture method is online, the interest in learning is increased. Emotional intelligence is not able to strengthen the effect of online lecture methods on the level of understanding of accounting.

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