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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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Analisis Strategi Pengendalian Persediaan Bahan Makanan Pada Hotel Four Points by Sheraton Ungasan Bali Mertayasa, I Gusti Agung Kadek Rai; Indraswarawati, Sang Ayu Putu Arie; 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: 10.32795/26sskf89

Abstract

Hotels are accommodation providers that areeexpected to survive and develop their business by optimising their operational activities. Currently, Four Points Ungasan Hotel is facing problems in its purchasing function because some procedures have not been carried out properly, which has a significant impact on the high cost of purchases while affecting its food costs. Thus, food inventory control needs to be analysed. The purposeeof this studyywas to determine the analysis of food inventory strategies at Four Points by Sheraton Ungasan Hotel Bali. This study uses a qualitativeemethod with dataavalidity testing using source triangulation to compareethe resultssof interviews with the results of observations. The results showed that there were deviations in the procurement of food ingredients in purchasing, receiving and storing in practice did not carry out the SOP designed by the company. which has a significant impact on the high cost of purchases while affecting its food cost in 2022.
Pengaruh Tingkat Pemahaman, Sikap Dan Motivasi Terhadap Minat Mahasiswa Akuntansi Untuk Mengambil Sertifikasi Chartered Accountant (CA) Virgantini, Pande Kadek Nita; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
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: 10.32795/77251n26

Abstract

This research aims to examine and analyze the influence of the level of understanding about Chartered Accountants (CA), attitudes regarding Chartered Accountants (CA) and motivation to obtain a Chartered Accountant (CA) on students' interest in taking the Chartered Accountant (CA) profession at the Indonesian Hindu University. This research approach uses a quantitative approach. This research uses primary data where data is collected using a questionnaire. This research was conducted at the Accounting Study Program, Faculty of Business Economics and Tourism with a population of 469 and a sample size of 82, using simple random sampling techniques and Slovin formula calculations. The data analysis technique in this research uses descriptive statistics, classical assumption testing, multiple linear regression analysis, hypothesis testing and coefficient of determination testing. The results of the analysis prove that simultaneously the level of understanding about Chartered Accountants (CA), attitudes about Chartered Accountants (CA) and motivation to get a Chartered Accountant (CA) influence students' interest in taking Chartered Accountant certification.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Timur Setyawati, Ni Putu Juli; Kusumawati, Ni Putu Ayu; Pramuki, Ni Made Wisni Arie
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/afq4sy29

Abstract

This research aims to analyze factors that can influence taxpayer compliance. The independent variables in this research are taxpayer awareness, tax sanctions, and tax rates, while the dependent variable in this research is MSME taxpayer compliance. Respondents in this research were MSME taxpayers in East Denpasar District. This research uses a quantitative method where data is obtained from distributing questionnaires to 369 respondents using a probability sampling method using a simple random sampling technique. The data analysis technique used in this research is PLS-SEM analysis. The type of data used in this research is primary data. The primary data source in this research was collected directly from taxpayers in Micro, Small and Medium Enterprises (MSMEs) in East Denpasar District. The results of the research show that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance in East Denpasar District. Meanwhile, tax rates have a negative and insignificant effect on MSME taxpayer compliance in East Denpasar District.  
Determinan Keputusan Invetasi Reksa Dana Melalui Aplikasi Online: (Studi Kasus Pada Kelompok Studi Pasar Modal Universitas Hindu Indonesia) Amurwabumi, Ni Putu Nandini Semara; Sumadi, Ni Komang; 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: 10.32795/8q8s6h46

Abstract

Research conducted at the University Capital Market of Indonesian Hinduism evaluates the impact of attitudes, subjective norms, and behavioral control on the interest and decisions of investing in mutual funds through online applications. The study, utilizing primary data from 39 active members of KSPM UNHI and employing the PLS test, finds that attitudes and behavioral control do not significantly affect interest in investing. However, subjective norms positively influence both interest and decisions to invest in mutual funds online, with interest directly impacting investment decisions. The results suggest a need for increased socialization, education, and understanding of online application use for mutual fund investment, alongside further exploration of individual investment determinants.
Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Ubud Agastya, Pande Putu Yogi; Pratiwi, Ni Putu Trisna Windika
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: 10.32795/3z7rjg92

Abstract

Accountability is an important performance control in organizations, including village governments, which must be accountable for their actions to the community to demonstrate good governance. The factors that influence accountability are the Internal Control System, Utilization of Information Technology, and Community Participation. This research aims to determine the influence of the Internal Control System, Use of Information Technology, and Community Participation on the Accountability of Village Fund Management in Villages in Ubud District. The population used in this research was 56 village officials in Ubud sub- district. The number of samples in this study was 56 financial reports which were determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research indicate that the Internal Control System has a positive effect on Village Fund Management Accountability. The use of Information Technology has a positive effect on Village Fund Management Accountability. Community Participation has a positive effect on Village Fund Management Accountability.
Pengaruh Kompetensi Manajerial Dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Simpan Pinjam Se - Kota Denpasar Prabandari, I Gusti Agung Ayu Intan; Pramuki, Ni Made Wisni Arie; Ayu, Putu Cita
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/jj1mva88

Abstract

Cooperatives help the progress of society by providing loans to the community. One of the cooperatives, the artha guna werdhi cooperative, pemogan, did not implement standard operational procedures (sop) properly. Borrower budiarta said he borrowed idr 300 million and then increased it to idr 10 billion due to unclear calculations. However, budiarta was unable to pay it, so his credit went bad. The aim of this research is to determine whether management competence and internal control systems influence the performance of savings and loan cooperatives in denpasar city. In this research, 171 heads of savings and loan cooperatives in denpasar city were taken as samples. The sample determination was carried out using the probability sample method, and the analysis was carried out using partial least square (pls) analysis. The research results show that managerial competence has an insignificant positive influence on the performance of savings and loan cooperatives in denpasar city (h1 is rejected). Meanwhile, the internal control system has a significant positive effect on the performance of savings and loan cooperatives in denpasar city. This means that the second hypothesis in this research can be accepted (h2 is accepted). This research reminds that leaders of savings and loan cooperatives in denpasar city can improve their competence in leading cooperatives and related spi in ksp. It is hoped that they can be maintained and improved by paying attention to the control environment.
Pengaruh Sistem Informasi Akuntansi Next Basis dan Pengendalian Internal Terhadap Kinerja Karyawan PT Surya Sinar Berlian di Kota Denpasar SUPARSA, I KOMANG; YUNIASIH, NI WAYAN
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: 10.32795/1t3q1k90

Abstract

T PT Surya Sinar Berlian is a distributor companny engagged in the distributions of herbal and pharmaceutical medicines in Denpasar City. PT Surya Sinar Berlian experienced quite a lot of problems, the first of which was in the administration section because it used a lot of manual systems which often caused human error. PT Surya Sinar Berlian in Denpasar. Thes populations in this study werre all employeess at PT. Surya Sinar Berlian Denpasar, totaling 53 people. The analysiss techniique used is multipled linear analyssis using SPSS. After implementing the employee performance instruments of PT. Surya Sinar Berlian in Denpasar City and internal control have a possitive and significcant effect on the performances of PT employeess. Surya Sinar Berlian in Denpasar City.
Tata Kelola Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Desa Adat Bakas Cahyani, Putu Resa Putri; I Wayan Sudiana; Ni Wayan Alit Erlina Wati
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/vvjxth97

Abstract

The role of LPDs is growing day by day, this cannot be separated from the public's trust in Village Credit Institutions. In its activities, LPD cultivates capital through savings, deposits and loans from the community, then in its activities LPD is able to provide effective loans to people in need, so a situation must be created where the community (village residents) feel safe in saving their money, either in the form of savings or deposits. . This research was carried out with the aim of finding out how financial governance is implemented at the Bakas Traditional Village Credit Institution.The informants in this research were the supervisory body, secretary, treasurer and mobile savings officer. The number of informants in this study was 7 people using the interview method, namely 3 supervisors, 1 secretary, 1 treasurer and 2 mobile savings officers. This research is qualitative research where research data is obtained through an interview process with respondents.The research results show that the financial governance of the Bakas Traditional Village LPD has not implemented the principles of good corporate governance such as transparency, accountability, responsibility, independence, equality and fairness in accordance with the provisions. Based on the results of existing research, it can be suggested that in the future, the Bakas Traditional Village LPD is very important to be able to maintain good LPD financial governance so that corruption no longer occurs within the LPD.
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Anggareni, Ni Putu Dyah; Ni Wayan Alit Erlina Wati; Rai Dwi Andayani W
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/j4dcr274

Abstract

Financial performance is measured through profitability (ROE), Liquidity (CR), and Leverage (DER). The population in this study is 160 mining sector companies registered on the IDX in 2021-2023. In the sample selection results, there were 46 companies in the 3 years period of observation, a total of 148 issuers studied. And in testing the data was selected again using an outlier test so that the final sample results were 114 issuers studied. The analysis technique used is multiple linear regression analysis. The research results show that Profitability has a positive and significant effect, Liquidity has a negative and significant effect, Leverage has no effect and Company size has no effect on the value of mining sector companies listed on the Indonesia Stock Exchange with an observation period of 2021-2023
Analisis Tax Review Atas Surat Pemberitahuan Tahunan CV. Prema Desain Tahun Pajak 2020 Wijaya, I Wayan Kusuma; Kusumawati, Ni Putu Ayu
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/nqsqrs02

Abstract

Finding the Tax Review Analysis of the Calculation of Annual Notification Letters for the Period of CV is the aim of this study. Design by Prema. Qualitative methods were employed to obtain data for the study through interviews and documentation. This study employed engineering triangulation as a data analysis method. Gathering data, condensing data, presenting data, and generating conclusions are the tasks involved in data analysis. The investigation's findings are CV. Prema Design has reported VAT and PPh Article 21 properly and correctly according to existing regulations. This is proven by the equalization of VAT in 2023 and PPh article 21 which does not cause a difference. Based on the profit/loss report of CV. Prema Design throughout the time frame of January 1, 2023, to December 31, 2023, it is evident that the computation of fiscal adjustments was accurate, either negative fiscal corrections or positive fiscal corrections”.

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