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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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Budaya Tri Hita Karana Memoderasi Pengaruh Whistleblowing System Terhadap Pencegahan Fraud Pada LPD Di Kecamatan Sukawati Yustina, Ni Wayan Ariska; Hutnaleontina, Putu Nuniek
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: 10.32795/7qz9zp04

Abstract

LPD is a traditional community institution that only exists in Bali, making this financial institution unique because its management is imbued with the spirit of Hindu customary law and culture, so its existence should be maintained. The number of cases of fraud (fraud) against LPD funds makes the need for better management to prevent the occurrence of such fraud. The purpose of this study was to investigate the effect of the whistleblowing system on fraud prevention moderated by the Tri Hita Karana culture at LPDs in Sukawati District. The population used in this study were all LPD employees in Sukawati District who were registered at LPLPD Gianyar as many as 138 people, using the saturated sample technique, so that the entire population was sampled because all employees at the LPD had the potential to commit or see fraud research sample. Data were analyzed using PLS Moderation analysis. The results of the analysis show that the whistleblowing system has a positive and significant effect on fraud prevention at LPDs in Sukawati District. The Tri Hita Karana culture is able to moderate (strengthen) the relationship between the whistleblowing system and fraud prevention at LPDs in Sukawati District. It is recommended that the LPD in Sukawati District be able to provide good protection, maintain the confidentiality of the reporter's identity, so that every employee who knows fraudulent acts can report and have a sense of security when carrying out these reporting actions.
Pengaruh Kompetensi Sumber Daya Manusia, Budaya Organisasi Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Di Bank Perkreditan Rakyat (Bpr) Se- Kecamatan Mengwi Pradnyani, Ni Made Rina; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
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/bc38pc61

Abstract

The financial statements are prepared to provide relevant information regarding the financial position and all transactions carried out by the reporting entity during a reporting period. This study aims to analyze the effect of understanding human resources, organizational culture and work experience on the quality of financial reports in BPRs throughout the Mengwi District. The research was conducted at BPRs throughout the Mengwi District. The sampling method used purposive sampling and obtained 86 employees who prepared financial reports. Data analysis techniques using multiple linear regression, instrument test, classical assumption test, and model feasibility test. The results of the study show that human resource competence, organizational culture, and work experience have a positive and significant effect on the quality of financial reports in BPRs throughout the Mengwi district.
Pengaruh Motivasi Dan Preferensi Resiko Terhadap Minat Investasi Mahasiswa Universitas Hindu Indonesia Denpasar Kusuma Dewi, Putu Arista; Cita Ayu, Putu; Bayu Putra, Cokorda Gde
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/asttm509

Abstract

       One of the most popular forms of investment today is capital market investment. In this case, universities are a forum for students to learn about investment, one of which is the Indonesian Hindu University. However, students' financial knowledge when investing is still relatively low in minimizing risks in making investment decisions. The increasing issue of investment fraud targeting students is making young investors make investment decisions. The purpose of thies studiy was to determine the interaction of risk and motivation preference on the invesftment interesst of Indonesian Hindu University studentns in Denpasar. The population used in this study were all students of the Faculity of Economjics, Business and Tourism at the Hindu University of Indonesia from 2019 to 2022. The sample for this study was 332 students with a sampling technique using probability sampling including stratified random sampling. The findings of this study suggest that investment intention is positively and significantly influenced by motivation and positively and significantly influenced by perception of risk. The research results explain that the greater the motivation and risk perception, the higher the student's interest in investing. With this research, it is hoped that students will understand that there are risks that may occur and always follow the investment profits.
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Ketepatwaktuan Penyampaian Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 Swenditayani, Ni Luh Mita; Padnyawati, Kadek Dewi; Erlina Wati, Ni Wayan Alit
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/w46yxk92

Abstract

Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Financial reports are a source of company financial information needed by investors, creditors, and users who need this information. The prompt submission of these reports plays a vital role in delivering pertinent information. Relevance of financial statements is contingent upon their timely delivery and the benefits they offer to users. This research seeks to assess how Profitability, Leverage, and Company Size impact the punctuality of submitting financial statements among manufacturing firms listed on the Indonesia Stock Exchange between 2018 and 2021. The study's population consists of financial statements from manufacturing companies listeid on the Indonesia Stock Exchange (IDX) during the aforementioned priod. Purposive sampilng was used to sample a total of 209 businesses, and testing methods included logistic regression analysis. The findings of this study suggest that profitability influences the timely submission of financial reports in a favorable way. Leverage has no impact on how quickly financial reports must be submitted. A company's size has a beneficial impact on how quickly financial reports are submitted.
Pengaruh Pengendalian Internal, Moralitas Individu, Dan Ketaatan Aturan Akuntansi Terhadap Kecurangan Akuntansi Lembaga Perkreditan Desa (LPD) Se-Kecamatan Abiansemal Noviantari, Kadek Erni; Sumadi, Ni Komang
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/fx4js677

Abstract

Whether done on purpose or by accident, fraud is always a bad idea because it gives the perpetrators an unfair advantage in exchange for the harm they cause to others. Opportunity, pressure, and justification all play a role in the commission of fraudulent acts. The researchers wanted to see how factors like organizational culture and law enforcement influenced people's propensity toward fraud. This investigation makes use of the fraud triangle hypothesis. Abiansemal District, Badung Regency, home to 287 and 32 LPD, was the location of this study. Purposive sampling was used to select participants from a pool of 128 people for this study. Multiple linear regression analysis is used for the analysis, and a questionnaire is used to collect the data. The findings show that three factors have a negative and statistically significant impact on fraud in the accounting process: internal controls, personal morality, and adherence to accounting regulations. . Keywords: Level of Understanding of CA Certification, Career Motivation, Attitudes, Student Interests
Analisis Metode Pencatatan Persediaan Barang Dagang Berdasarkan SAK ETAP Pada CV Bali Made Kecamatan Gianyar Juliyanti, Ni Luh Putu; Putra, I Made Endra Lesmana
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/mgebaq09

Abstract

The objective of this study is to establish the approach for documenting the inventory of goods at CV. Bali Made. This investigation employs qualitative analysis techniques, gathering data through observations and interviews regarding CV. Bali Made. The analytical method employed is comparative descriptive analysis, where the researcher elucidates the findings obtained from observations at the research site and compares them with the theoretical merchandise inventory recording method defined by SAK ETAP, which has evolved in academic circles. Based on the research outcomes and discussions, it can be inferred that CV. Bali Made has adopted the perpetual method of recording merchandise inventory as stipulated by SAK ETAP. This entails recognizing inventory expenses when the sold inventory aligns with the period in which the associated revenue is acknowledged. Additionally, any damaged goods are accounted for as loss expenses, and disclosure requirements apply to inventory valuations.
Pengaruh Sistem Pengendalian Internal, Akuntabilitas, Dan Transparansi Terhadap Pencegahan Kecurangan Pengelolaan Dana BOS: (Studi Kasus Pada Seluruh SMA dan SMK di Kabupaten Klungkung) Dewi, Ni Kadek Mayang Sari; Putra, I Putu Deddy Samtika
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/mqt5k514

Abstract

Fraud prevention is reducing or eliminating the chances or avenues for committing fraud through the implementation of risk management strategies, particularly focusing on fraud risk management, internal controls, and transparent corporate governance. This research aims to determine the influence of the Internal Control System, Accountability and Transparency on the Prevention of Fraud in the Management of BOS Funds (Case Study of All High Schools and Vocational Schools in Klungkung Regency). The population were all school principals, school BOS treasurers and school committee treasurers in all high schools and vocational schools in Klungkung Regency with a total of 54 respondents. Sample in this study was 54 respondents using the Saturated Sample method and tested using multiple linear regression analysis techniques. The results indicate that individualy, the Internal Control System, Accountability, and Transparency has a positive and significant effect on preventing fraud in the management of BOS funds. Looking at the research results, all parties who need data, including parents/guardians of students, will receive the same information as the school regarding the management of BOS funds so that the more transparent the school is in managing BOS funds, the potential for preventing fraud in the school will increase.
Pengaruh Persepsi Kemudahan Penggunaan, Kepuasan Wajib Pajak Dan Pemanfaatan Teknologi Terhadap Penggunaan E-Filing Bagi Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Tabanan Reminiati, Ni Made Pendit; W, Rai Dwi Andayani
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/kfrheh96

Abstract

Taxes as a source of state revenue have a very important role in financing national development. This research aims to determine the influence of perceptions of ease of use, taxpayer satisfaction and use of technology on the use of E-Filling for individual taxpayers at the Tabanan Pratama Tax Service Office. The population in this study was individual taxpayers with a sample of 80 respondents. This research sample was taken using the Accidental Sampling method. Questionnaires are used as a data collection technique using a list of questions. The analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression and model feasibility tests. The research results show that the perceived ease of use variable, the taxpayer satisfaction variable and the technology utilization variable have a positive effect on the use of e-filling
Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Periode 2019-2021 Widiani, I Dewa Ayu Ratih; Muliati, Ni Ketut
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/e0v9vn49

Abstract

The issue of corporate social responsibility is increasingly becoming the center of attention. The public is presented with news about natural disasters throughout the world and the negative impacts caused by human activities on the condition of the earth, such as extreme changes in climate, depleting natural resources, and the influence of waste and pollution on environmental balance. The factors that influence CSR are profitability, company size and leverage. This research aims to determine the influence of profitability, company size and leverage on CSR in mining companies on the Indonesian Stock Exchange. The population used in this research is technology companies listed on the Indonesian Stock Exchange during the 2019 to 2021 period, a total of 45 companies and financial reports determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research show that Profitability has a negative effect on CSR, Company Size has no effect on CSR, Leverage has a negative effect on CSR
Pengaruh Profitabilitas, Ukuran Perusahaan, Umur Perusahaan, dan Leverage Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Damayanti, Ni Komang Sri; Sudiana, I Wayan; Hutnaleontina, Putu Nuniek
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: 10.32795/2b03q613

Abstract

Timeliness in preparing and reporting financial statements for each period is a demand for companies that go public. Submission of financial reports is a signal for investors and interested parties in assessing the company's condition. The purpose of this study was to examine the effect of profitability, company size, company age, and leverage on the timeliness of submitting financial reports of non-primary consumer goods companies listed on the Indonesia Stock Exchange. The population used in this study was 142 non-primary consumer goods companies listed on the IDX, with a purposive sampling method obtained a sample of 108 companies with 3 years of observation; the sample data used was 324 data. The data was analyzed using logistic linear analysis. The results of the analysis show that profitability, company size, company age and leverage has no effect on the timeliness of submitting company financial reports. It is recommended that companies continue to submit financial reports on time, considering that financial reports are very important for investors and other stakeholders who want to invest in the company, so that with timely submission, parties with an interest in the company's financial statements can quickly find out the company's condition before deciding to invest.    

Page 44 of 54 | Total Record : 540

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