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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 Sasaran Anggaran, Kompetensi dan Teknologi Informasi Terhadap Akuntabilitas Dana Desa di Kerambitan, Tabanan Gusti Ayu Putu Wiwik Anggraeni; Cokorda Gde Bayu Putra; Ni Ke Muliati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3827

Abstract

Accountability for the management of village funds should always be given due consideration in coordinating clarity of budget targets, capacity of village human resources, and maximum use of information technology that can support proper management of village funds. need to do it. The purpose of this study is to determine the impact of budget target clarity, human resource capacity and the use of information technology on accountability for village fund management (an empirical study in Kerambitan District). For the sampling method using Jenuh sampling, the number of samples is 120 samples. The conclusion of this study is that clarity of budget targets, human resource capacity, and information technology have a positive and significant impact on village fund management accountability. The proposal will improve the village's financial management by clarifying the target of the working budget, enhancing the capacity of staff and making the best use of information technology
Faktor Faktor Yang Mempengaruhi MinatMahasiswa Menggunakan E-Wallet Dalam Mengadopsi Perkembangan Financial Technologi Ni Luh Widya Pebriantari; I Putu Fery Karyada; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3852

Abstract

The ever-accelerating technological development will shape people's more pragmatic patterns of life. Beginning with social activities, many changes have occurred in people's life patterns, and payment methods have evolved. In the current development, Indonesia knows the term fintech (financial technology). Fintech introduces digital payment methods, or online payments, in hopes of achieving financial inclusion. Current observations examine relationships between factors that may lead to increased interest in using e-wallets among students in adopting financial technology developments (Faculty of Economics and Tourism, Hindu University, Indonesia) empirical study on students of In this observation, all active students of the Accounting Studies Program at the Faculty of Economics, Business and Tourism of the Hindu University of Indonesia from 2020 to 2022 were used as a research population with a total sample of 332 people. In the process of observation, the factors that made the students of the Faculty of Economics, Business and Tourism of Hindu University, Indonesia interested in using e-wallets were financial literacy, social influence, hedonic motivation, habits, and perceived benefits. , and perceived comfort
Pengaruh Keefektifan Pengendalian Internal, Komitmen Organisasi, Dan Asimetri Informasi Terhadap Kecenderungan Kecurangan Akuntansi Ni Kadek Ari Erliani; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3855

Abstract

The purpose of this study is to determine the impact of internal control effectiveness, organizational commitment, and information asymmetries on the propensity for accounting fraud in the BUMDes of Bendadem District, Karangasem Province. The population for this study was all his BUMDes staff in the Bevandem District, with a total of 65 persons obtained through direct observation in the field. The sample size for this study was 65 individuals determined by nonprobability sampling techniques and tested using multiple linear regression analysis techniques. The results of this study show that the effectiveness of internal controls and organizational commitments have a significant negative impact on the propensity for accounting fraud. Information asymmetry has a positive impact on the propensity for accounting fraud. VillageOwned Enterprises (BUMDes) across the Bendadem District of the Karangasem Regency should be able to improve the internal control system within their organizations in the future so that they can increase their organizational commitment to avoid accounting fraud
Pengaruh Latar Belakang Pendidikan, Pengalaman Kerja dan Keahlian Profesional Terhadap Efektivitas Sistem Pengendalian Intern di Lembaga Perkreditan Desa (LPD) Se-Kecamatan Kediri Ni Made Winda Jatiningsih; Kadek Dewi Padnyawati; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3871

Abstract

One of the assets and income for traditional villages called by LPD so that it requires good management by the management. Adequate supervision needs to be owned by each LPD to prevent abuse of authority by various parties and financial practices that can lead to bankruptcy of the LPD. The population is LPD in Kediri by sample of 63 people. The research method used is quantitative. In order to predict education background, work experience, profesional skills toward dependent variable we used regression analysis. Based on the results, educational background, work experience and professional skills have a positive and significant effect on the internal control system. Based on the results of research on Village Credit Institutions in Kediri District, Tabanan Regency, it shows that educational background has a considerable influence. So that for the LPD in Kediri District in the future it is hoped that in selecting the chairman of the LPD and the supervisory body to consider a higher level of education.
Pengaruh Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Pencegahan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (Lpd) Se- Kecamatan Abiansemal Ni Made Ayu Indrawati; Ni Putu Ayu Kusumawati; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3888

Abstract

The research was conducted to reveal the relationship between the implementation of the Tri Hita Karana internal control system and culture towards anti-fraud actions in Village Credit Institutions (LPD) throughout the Abiansemal District. All the subjects of this study were the Chairpersons and Supervisory Boards of 32 Village Credit Institutions (LPD) in Abiansemar District, Badung Regency. The sample size for this study was 128 people. This study found that the internal control system can be a cause of preventable accounting fraud. The application of the Tri Hita Karana culture can be one way to prevent accounting fraud. Seeing this study, in the future Village Credit Institutions (LPD) throughout Abiansemal Regency will be encouraged to improve their internal control systems by ensuring that all existing LPD regulations are complied with by their employees. It is hoped that it can be improved. Violation of these regulations is subject to severe sanctions designed to build work discipline that can reduce the possibility of fraud
Pengaruh Efektivitas Sistem Pengendalian Internal, Kesesuaian Kompensasi Dan Integritas Terhadap Kecenderungan Kecurangan (Fraud) Pada Koperasi Simpan Pinjam Di Kecamatan Denpasar Selatan Ni Kadek Dwi Juliani; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3889

Abstract

The purpose of this study was to determine the effect of the effectiveness of the internal control system, suitability of compensation and integrity on the tendency of fraud (fraud). The population in this study were 49 KSP and a sample of 22 KSP with a total of 88 respondents. The power analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that 1) the effectiveness of the internal control system has a negative and significant effect on fraud tendencies. 2) suitability of compensation has a negative and significant effect on the tendency of fraud (fraud). 3) integrity has a negative and significant effect on fraud tendencies.
Pengaruh Pemahaman Akuntansi Dasar, Computer Attitude Dan Computer Anxiety Terhadap Keahlian Pemakaian Software Akuntansi Pada Siswa Jurusan Akuntansi Di Smk Dwijendra Denpasar Anak Agung Ardiantari; Ni Wayan Yuniasih; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3896

Abstract

This study aimed to determine the impact of basic accounting understanding, computer attitudes, and computer fears on their expertise in using accounting software among accounting students at SMK Dwijendra Denpasar. is. The population used in this study was all active students in SMK Dwijendra Denpasar's accounting program, a total of 130 students. The sample size for this study was 41 individuals identified by a targeted sampling technique and tested using multiple linear regression analysis techniques. The results of this study show that understanding basic accounting has a positive and significant effect on accounting software proficiency. Computer settings do not affect the use of accounting software. Fear of computers does not affect your ability to use accounting software. Looking at the results of this research, I hope that accounting students will continue to study without being satisfied and improve their skills and abilities using accounting software. world. Not only can students make effective use of their study time at school, but they can also improve their accounting software skills by reading books about accounting software and watching YouTube at home. make it possible. accounting software.
Pengaruh Profesionalisme dan Locus of Control Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa Se-Kabupaten Badung Ida Ayu Arini Satya Dewi; Kadek Dewi Padnyawati; Ni Made Wisni Arie Pramuki
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3912

Abstract

This study aims to examine the influence of professionalism and locus of control on the performance of village credit institution supervisory boards (LPD) throughout Badung Regency. The population in this study were 366 respondents who in this case were the supervisory bodies of the LPD in Badung Regency. The sampling method used was probability sampling, by determining the number of samples using the slovin formula so that 191 respondents were obtained, then to determine the number of samples in each district using a proportionate startified random sampling technique. Data analysis techniques in this study using SEM-PLS. The results of the study show that the performance of supervisory bodies in LPDs in Badung District is influenced by locus of control. Where the higher the locus of control owned by a regulatory agency, the higher its performance. Another finding in this study is that professionalism has a positive but not significant effect on the performance of supervisory bodies, this is suspected because they have not fully honed their knowledge and abilities in carrying out their duties so that it will lead to low performance of the resulting supervisory bodies
Pengaruh Independensi, Tingkat Pemahaman Akuntansi, Dan Pengalaman Kerja Terhadap Kinerja Pengawas Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan Anak Agung Istri Putri Amala Dewi; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3914

Abstract

ABSTRACT In achieving the vision and mission and minimizing fraud in a village credit institution (LPD) a good management system is needed. Therefore, in achieving the goals of the village credit institution (LPD), optimal supervisory performance is needed so that no fraud occurs. Supervisory performance is the result of work achieved by a supervisor in an organization in accordance with the authority and responsibility of a supervisor. This study aims to determine the effect of Independence, Accounting Understanding Level, and Work Experience on the Performance of Supervisors of Village Credit Institutions (LPD) in Payangan District. The population in this study was all LPD supervisors in Payangan District, totaling 29 LPDs, with a total population of 70 supervisors. The number of samples in this study were 70 people who were determined by saturation sampling technique and tested using multiple linear regression analysis techniques. The results of this study indicate that Independence, Accounting Understanding Level and Work Experience have a positive and significant effect on the performance of LPD supervisors in Payangan District. The results of this study can be used as material for consideration in designing policies related to performance improvement. In the future, supervisors must improve the performance of supervisors by increasing the attitude of independence, the level of understanding of accounting and work experience.
Pengaruh Good Corporate Governance, NonPerforming Financing, Dan Financing to Deposit Ratio Pada Kinerja Keuangan Nyoman Sri Wahyuni
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRACT Return on Assets (ROA) is part of the profitability ratios in analyzing financial reports on company financial performance reports. The purpose of this research is to examine the influence of Good Corporate Governance (GCG), Non Performing Financing (NPF), and Financing to Deposit Ratio (FDR). Against Financial Performance. The population in this study are 14 Islamic banks listed on the Indonesia Stock Exchange from 2018-2021. The samples in this study were 14 Islamic banking companies with a 4 year period so that the total sample used was 56 samples. The analysis technique used in this study is multiple linear aggression. The results of the analysis show that Good Corporate Governance (GCG) has a positive effect on financial performance in Islamic banks with a t count of 2,807 and a significance of 0,007 <0.05, Non Performing Financing (NPF) has a negative effect on Islamic financial performance, with a t count of -3,767 equal to and significance of 0.000 <0.05, and 3. Financing To Deposit Ratio (FDR) has a positive effect on the financial performance of Islamic banking companies, with a t-value of 6,276 and a significance of 0.000 <0.05. ABSTRAK Return on Asset (ROA) merupakan bagian dari rasio profitabilitas dalam menganalisa laporan keuangan atas laporan kinerja keuangan perusahaan. Tujuan dari penelitian ini adalah unutk menguji pengaruh Good Corporate Governance (GCG), Non Performing Financing (NPF), dan Financing to Deposit Ratio (FDR). Terhadap Kinerja Keuangan. Populasi dalam penelitian ini ialah 14 perbankan syariah yang terdaftar Bursa Efek Indonesia terhitung dari tahun 2018-2021. Adapun sampel dalam penelitian ini ialah yakni 14 perusahaan perbankan syariah dengan periode 4 tahun sehingga total sampel yang digunakan yakni 56 sampel. Teknik Analisis yang digunakan dalam penelitian ini, adalah agresi linear berganda. Hasil analisis menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh positif terhadap kinerja keuangan pada bank syariah dengan t hitung sebesar 2.807 dan signifikansi 0.007 < 0,05, Non Performing Financing (NPF) berpengaruh negatif terhadap kinerja keuangan syariah, dengan nilai t hitung -3.767 sebesar dan signifikansi 0,000 < 0,05, dan 3. Financing To Deposit Ratio (FDR) berpengaruh positif terhadap kinerja keuangan perusahaan perbankan syariah, dengan nilai t hitung sebesar 6.276 dan signifikansi sebesar 0,000 < 0,05.

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