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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 Umur Perusahaan, Ukuran Perusahaan Dan Kepemilikan Institusional Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sub Sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia Periode 2019 – 2021 Rista Devitriana, Ni Wayan; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7sv4ys67

Abstract

This study examines how company age, size, and institutional ownership affect company value for retail trade sub-sector companies listed on the Indonesia Stock Exchange from 2019 to 2021). This study used Indonesia Stock Exchange retail trade sub-sector companies. This study used multiple linear regression analysis on 54 purposive-sampled financial statements. This study found no correlation between firm age and value. Firm value decreases significantly with firm size. Institutional ownership significantly reduces firm value. According to the research, companies will need to improve their shareholding composition in the future. Test results show that large institutional investors can cause corporate decision-making inconsistencies.
Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Komitmen Organisasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Sekecamatan Banjarangkan Wati, Ni Luh Aprilia; Hutnaleontina, Putu Nuniek
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/8m0k5593

Abstract

The purpose of this study was to determine whether or not the accountability of village fund management in Banjarangkan District was affected by managers' competence, organizational commitment, and the clarity of budget targets. A total of 185 local officials from Banjarangkan District participated in the research. The Village Head, Village Secretary, Three Kaur, and Three Heads of Section were therefore chosen as samples for this research. The study's information came from the responses to questionnaires, which were analyzed using a PLS regression model. The study's findings suggest that accountability for managing village funds is influenced by the quality of the apparatus used to do so. Management accountability and village funds are unaffected by organizational dedication. The transparency and accountability of village finances depend on a well-defined budget.
Pengaruh Whistleblowing System, Efektivitas Pengendalian Internal dan Integritas Karyawan terhadap Kecendrungan Kecurangan (Fraud) pada Lpd Se-Kecamatan Selat Kabupaten Karangasem Paramita, Ni Putu Eka Rahayu; Bayu Putra, Cokorda Gde; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/b8gs7e97

Abstract

An action or deed carried out by an individual or a group intentionally which has a purpose or motive to gain personal benefit through the improper use of organizational resources is the notion of fraud. Until now cases of fraud and fraud against Village Credit Institutions (LPD) still occur, many Village Credit Institutions have also encountered various kinds of problems that have led to bankruptcy. From the research activities that have been carried out, the results state that there is a negative effect of whistleblowing on the tendency to act fraudulently. The effectiveness of internal control also has a negative influence on the tendency to act fraudulently. And employee integrity has a negative influence on fraudulent tendencies. In the future, it is hoped that all employees at the Village Credit Institution in Selat District are required to have the courage to disclose various acts of fraud. Because this will later be able to assist supervision in order to immediately handle and eradicate various existing fraudulent acts so as not to create losses for the Village Credit Institution.
Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa : Studi Kasus Di Desa Se-Kecamatan Abiansemal, Kabupaten Badung Wati, Ni Putu Eka; Ayu, Putu Cita; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/adzrmd19

Abstract

community money is money used to support state administration. implementation of development, community development and community support. This research aims to determine the impact of accountability, transparency and community involvement on community financial governance in the Abiansemal region. All the local leaders in Abiansemal region,with a total of 271 people are the population used in this research.  Total sample of 144 people using purposive sampling method. The tests carried out are instrument tests and classical assumption tests, Once the data reviewed using multiple processes checking options, t and f test. From this analysis, stating and answering those questions felt good. and community management in Abiansemal region. Transparency has a positive impact on community financial management in Abiansemal communities. Community involvement has a positive impact on community financial management in Abiansemal.
Pengaruh Profesionalisme dan Komitmen Organisasi Terhadap Kinerja Badan Pengawas LPD di Kecamatan Tabanan Yuliana Pratiwi, Luh Kadek Nia; Kusumawati, Ni Putu Ayu
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sz2fd970

Abstract

This research seeks to examine how professionalism and organizational commitment impact the performance of the LPD supervisory board in Tabanan District. The research focuses on LPDs within Tabanan District as the subject. The study's population consists of 36 LPD supervisory bodies in Tabanan District. The findings indicate that professionalism plays a significant role in influencing the performance of the supervisory board in Tabanan District's LPDs. Professionalism encompasses the ability to proficiently understand both the technical and theoretical aspects of their field and the skills relevant to their roles as examiners. Furthermore, organizational commitment has a direct influence on the performance of the LPD supervisory board in Tabanan District. A higher level of commitment among LPD supervisors in Tabanan District corresponds to an improved performance of the supervisory board.
Pengaruh Keahlian Pemakai, Intensitas Pemakaian Dan Penerapan Teknologi Informasi Terhadap Kualitas Informasi Akuntansi Pada Kantor Desa Di Kecamatan Penebel Wijayanta Putra, Putu Yudha; Samtika Putra, I Putu Deddy; Lesmana Putra, I Made Endra
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/np28pt39

Abstract

An important aspect of running a successful business is having the resources to gather accurate information. It is important to have access to current and relevant data for effective and efficient management decision making. This study was carried out to analyze the influence of user knowledge, user intensity, and IT use on the accuracy of financial records maintained by the village office in Penebel District. This survey included Penebel District Village Office personnel from 18 offices. Fifty-four participants were selected using a purposive selection method Data were examined using linear regressions. These studies show that users significantly improve the accuracy of financial reports. The reliability of financial records is not influenced by Penggunaan teknologi informasi. Improving the quality of accounting information is a direct result of the use of accounting information technology. Based on research findings, village officials need to continue to receive job training in the future. Improving the quality of accounting data is an initiative that, among other things, aims to improve results by making better use of existing village institutional resources.
Pengaruh Profesionalisme, Fungsi Badan Pengawas Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa Se-Kecamatan Tegallalang Oktavianti, Ni Kadek Devi; Putra, I Putu Deddy Samtika; Satriya, I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/30hsqk54

Abstract

This study aims to examine the effect of professionalism, supervisory functions, and human resource competence on the quality of financial reports. This research was conducted at the Village Credit Institution (LPD) in Tegallalang District using a questionnaire and involving 108 respondents. The data analysis method used is multiple linear regression analysis with the help of SPSS 24 software. The results show that (1) Professionalism has a significant effect on the quality of financial reports. (2) Supervisory function has a significant effect on the quality of financial reports. (3) Human resource competence has a significant effect on the quality of financial reports.  
Pengaruh Komitmen Organisasi dan Penerapan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi Antari, Ni Kadek Sri Tirta; Cokorda Gde Bayu Putra; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7qzmrw40

Abstract

Fraud in financial institutions can be explained by the fraud triangle theory which emphasizes the factors of pressure, opportunity, and rationalization. The purpose of t.his studly was to determine the effect of organizational commitment and good corporate governance on the tendlency of accountiing firaud. Tlhis researcih was condiucted in Kerambitan District, Tabanan Regency, Bali on 26 LPDs in Kerambitan District. The po.pulation in this studly wer.e all LPD employees, totaling 132 people and by using the Slovin Formula, the sample members were determined to be 78 LPD employees. The sampling technique was carried out by purposive sampling. The instrumenlt test was cariried out by teslting the vallidity and reliabiility. The data analysiis techlnique used is multiplle liinear regresision using SPSS softw.are. The results of the analysis of determination show the effect of organizationall commitmient and good corporate governance on the tendency of accountiing frauid by 71.7%. Partial significance test proves that organizational commitment and good corporatte goveirnanice has a negative and significant effect on accounting tendencies.
Pengaruh Tingkat Pemahaman Akuntansi, Etika Kepemimpinan Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan : Studi Empiris Pada Lembaga Perkreditan Desa Di Kecamatan Kerambitan Sintha Wulandari, I Gusti Agung Ayu; Samtika Putra, I Putu Deddy
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6f99dr94

Abstract

The purpose of this empirical study of village credit institutions in Kerambitan District is to ascertain the impact of accounting knowledge, leadership ethics, and human resource competence on the quality of financial reports. Participants included all 132 LPD workers in the Kerambitan District of Tabanan Regency's 26 LPDs. Purposive sampling was used to select 77 participants, and their data was analyzed with multiple linear regression methods. This study's findings suggest that accounting literacy improves the credibility of financial statements. The credibility of financial statements can improve with more ethical leadership. The proficiency of human resources directly affects the credibility of audited financial statements. Based on the findings of the study, the LPD will need to hold seminars on a regular basis to help employees gain a better grasp of accounting under their control, ultimately leading to higher-quality financial reports.
Pengaruh Pemahaman Akuntansi, Sumber Daya Manusia dan Pemanfaatan Teknologi  Informasi Terhadap Kualitas Laporan Keuangan: Studi Kasus Badan Usaha Milik Desa di Kecamatan Dawan Yanthi, Ni Putu Risma; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/e2f6pb70

Abstract

  The aim of this research was to assess how accounting knowledge, How human resources and  the use of information technology affect the quality of financial istatements, focusing on Village-Owned Enterprises in Dawan District. The study encompassed all 112 employees of BUMDes in Dawan District, Using purposive sampling, a sample of 42 respondents was selected for the study. Data analysis was conducted through multiple linear regression analysis. The results of this survey demonstrate that accounting knowledge has a positive and statistically significant  impact on  financial reporting quality. In addition, human resources also show a notable positive influence on  financial reporting qualit.. Based on these outcomes, it is envisioned that BUMDes in Dawan Klungkung District can enhance and sustain their accounting knowledge, human resources, and information technology usage to generate high-quality financial reports. These quality financial reports are expected to facilitate decision-making, thereby contributing to the achievement of BUMDes' objectives.

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