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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 Independensi Dan Keahlian Profesi Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa (LPD) Di Kecamatan Banjarangkan Pradita, I Komang Dede; Kusumawati, Ni Putu; Pramuki, Ni Made Wisni Arie
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/hak.v6i1.7504

Abstract

Thisiresearch aims to determine the influence of independence and professional expertise on thevperformance of supervisory bodies atiVillageiCredit Institutionsl(LPD)oin Banjarangkan District. The population in thisfstudy was the entire supervisory body of the 28 LPDs still operating in Banjarangkan tDistrict, totaling 73 peoples. The number of samples in this study was 73 peoples cwho were determinedg using a saturated nsampling technique and tested using the Partial Least Squares analysis technique. The results of this research show that independenceuhas a positive effecthon thebperformance ofhthe LPD supervisory body in Bajarangkan District. Professional expertise hasga positiven influence onnthe performance of the LPDksupervisory body ini Bajarangkan lDistrict. For all LPDksupervisors inh Bajarangkan kDistrict, thejresults ofkthis research cani bei used asjconsiderationi in designingc regulations and policies relatedv to improving performance.
Pengaruh Pelatihan Dan Pendidikan, Pemanfaatan Teknologi Informasi, Dan Kompetensi Sumber Daya Manusia Terhadap Efektivitas Sistem Informasi Akuntansi Pada LPD Se Kecamatan Sukawati Rustina, Ni Wayan Meiya Nitha; Yuniasih, Ni Wayan; Putra, I Putu Deddy Samtika
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/hak.v6i1.7507

Abstract

The Village Credit Institution is one of the financial institutions that has used an accounting information system in processing data and transactions. The utilization of accounting information systems within LPDs contributes to streamlining data processing for enhanced practicality among employees. This study seeks to investigate the impact of training and education, information technology utilization, and human resource proficiency on the efficacy of accounting information systems across LPDs in Sukawati District. The study population includes all employees from 33 LPDs within Sukawati District, totaling 281 individuals. A sample size of 111 participants was selected using purposive sampling, and the data was analyzed using multiple linear regression analysis techniques. The results indicate that training and education, the use of Information Technology, and human resource competence have a positive and significant effect on the effectiveness of the accounting information system. The use of information technology, especially the use of computers supported by internet networks, must always be improved in LPD. The use and maintenance of information technology must always be considered in order to facilitate employee work and reduce possible obstacles.
Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi dan Inovasi Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Di Kecamatan Buleleng Andini, Novia Dwi; Wati, Ni Wayan Alit Erlina; W, Rai Dwi Andayani
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/hak.v6i1.7508

Abstract

The current performance of MSMEs can stimulate the economy, especially in Bali, to increase, one of whichs is the high literacy of MSME managers about finance, being able to makes the best usse of informations technology and having interesting innovations so as to improve the performances of MSMEs. Thes aim of thiss ressearch is to determines the inflluence of financials literacy, use of informatiosn technologys and innovation ons the performances of Micros, Small and Medium Enterprises in Buleleng District. The number of samples required for this research is 96 respondents. The techniques ussed in determininsg this sample is Random Sampling. The data collections method in this ressearch is a questionnaire technique. The analyssis technique uses multiples linear regression analyssis. The results of this research are 1) Financial literacy influences MSME performances variables. This means that if financiall literacy increases, the performances of Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District will also increase. 2) The usse of information technology influences the performances of MSMEs. This means thats the increasing usse of informations technologys can improve the performances of Micrso, Small and Medium Enterprisses (MSMEs) in Buleleng District. 3) Innovation influences the performances of MSMEs. This means that the higsher the innovation, the more Micros, Small and Medium Enterprisses (MSMEs) in Buleleng District can improve. The advice given is to use the SIAPIK application which functions as a digital financial recording application which can makes it easier for MSMEs to records their bussiness financial transactions without needing to understand accounting rules and sell MSME products through e-commerce such as Shoppe or Tokopedia, making it easier for employees to market MSME products.
Analisis Penerapan Tax Review Sebagai Dasar Evaluasi Kewajiban Perpajakan Pada PT. XYZ Masih, Ni Nyoman; Sudiana, I Wayan; 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/hak.v6i1.7509

Abstract

Taxes are the main source of state income which is used to finance the budget related to development and state interests. A mandatory person is an individual or entity who has the authority to pay taxes, withhold taxes and collect taxes, and has rights and obligations related to taxation in accordance with applicable regulations. Even though the largest contribution to taxes comes from Corporate Taxpayers, the number of people paying taxes from this group is still relatively small. A tax review is a comprehensive review of a company's tax obligations and the implementation of fulfilling its obligations, from calculation to reporting, with the aim of assessing the level of tax compliance. This research aims to implement the implementation of Tax Review as a basis for evaluating tax obligations at PT. XYZ. Using qualitative research methods, this research collects research data in several ways, including interviews, observation and documentation. The results of this research show that a tax review is very useful in overcoming delays in tax payments so that XYZ company will start to be firm in billing customers so that the company's cash flow can be managed appropriately. PT XYZ has also been able to fulfill its tax obligations in accordance with applicable regulations, however, in implementing its obligations in the field, there are still several deficiencies that unintentionally occur, such as late payment of tax because there are still customers who have not made full transaction payments. Keywords: Tax Review, Tax Obligations, Tax
Pengaruh Stabilitas Keuangan, Tekanan Eksternal Dan Rasionalisasi Terhadap Kecurangan Laporan Keuangan (Financial Statement Fraud) Pada Perusahaan Yang Bergerak Dibidang Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Julianti, Desak Putu; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
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/hak.v6i1.7510

Abstract

Financial statement fraud refers to the intentional manipulation of accounting information, aiming to distort crucial details or present deceptive data, ultimately influencing the decisions and perceptions of stakeholders based on misrepresented facts. This investigation aims to analyze the potential triggers of financial statement fraud in construction sector firms listed on the Indonesian Stock Exchange between 2020 and 2022, examining the intersection of financial stability, external pressures, and rationalization. Employing a non-probability sampling method, specifically saturated sampling, 21 companies operating in the construction sector were selected, resulting in 63 observation data over a 3year period. Secondary data was utilized for analysis. The research findings suggest that while financial stability and external pressures do not significantly impact the occurrence of financial statement fraud, rationalization plays a crucial role in its manifestation.
Pengaruh Skeptisme Profesional dan Kompetensi Terhadap Kinerja Auditor Internal Yanti, Kadek Puspa
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/hak.v6i1.7511

Abstract

The role of internal auditors in an organization is very important, auditors are required to produce audit reports that will be used by the company for decision making and determining the direction of policies within the company. The aim of this research is to empirically test and analyze the influence of professional skepticism and competence on the performance of internal auditors. The sampling method used was a probability sampling method with a saturated sampling technique, so that the sample in this study were the internal auditors of the Bali Regional Development Bank, Badung branch, totaling 32 respondents. The data analysis technique uses SEM PLS. The test results show that the performance of the internal auditors of the Badung Branch of the Bali Regional Development Bank is influenced by professional skepticism and auditor competence. The higher the professional skepticism and competence possessed by an auditor, the better his performance will be. Keywords: internal auditor performance, professional skepticism, competence.
Implementasi Prinsip-Prinsip Good Corporate Governance Pada Lembaga Perkreditan Desa (LPD) Desa Adat Peguyangan Santiari, Ni Made Rai; Hutnaleontina, Putu Nuniek; 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/hak.v6i1.7512

Abstract

LPD is a financial institution that plays an important role in the Pakraman village community in Bali. LPDs have a positive impact on the economy, but in reality there are often problems regarding LPD performance which actually harm customers. The Peguyangan Traditional Village LPD has good performance achievements, which cannot be separated from the implementation of good corporate governance in all its business activities. The aim of this research is to determine and analyze the implementation of good corporate governance principles in the Peguyangan Traditional Village LPD. Based on the problems studied, this research uses qualitative methods, with data from interviews and documentation in the field. Based on data collected from interviews with the Head of the LPD, it is stated that the principle of transparency is applied by providing information regarding the development of the Peguyangan Traditional Village LPD, not only known to the internal LPD but also the general public, especially the manners of the Peguyangan Traditional Village, the principle of accountability is applied by encouraging every employee to work. responsible for each task, the principle of responsibility is carried out by having a social service program based on Tri Hita Karana for the community, the principle of independence is carried out by making their own considerations in determining the interest rate on each financial product, decision making and every village manner is given the opportunity to provide input, the principle of equality This is done to provide the opportunity to convey input ideas and suggestions to the LPD from employees through communication forums every week, and the community through its representatives (prajuru banjar) at meetings (paruman adat village) which are held three times a year.
Pengaruh Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Se-Kecamatan Abiansemal Mulyawati, Dewa Ayu Made; Kusumawati, Ni Putu Ayu; 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/hak.v6i1.7513

Abstract

Fraud is unlawful action involving deceit, concealment, or violation of trust and often serves as a precursor to more serious criminal acts like corruption. The effectiveness of internal controls and the existence of a whistleblowing system are key factors influencing accounting fraud. This study aims to know the impact of these factors on preventing accounting fraud in Village Credit Institutions. The study surveyed 147 members of the Supervisory Board for Village Credit Institutions in Abiansemal District. Data analysis methods included multiple linear regression, coefficient of determination, t-test, and f-test. The findings indicate that both the effectiveness of internal controls and the whistleblowing system have a significant positive influence on preventing accounting fraud. Recommendations for the Village Credit Institutions in Abiansemal District include maintaining and enhancing measures to prevent or minimize accounting fraud to achieve organizational objectives. Strengthening internal controls and whistleblowing systems are essential steps in preventing accounting fraud.
Pengaruh Independensi, Tingkat Pendidikan dan Keahlian Profesional Terhadap Kinerja Pengawas Pada Lembaga Perkreditan Desa (LPD) di Kecamatan Abiansemal Artini, Ni Putu Septa; Putra, I Putu Deddy Samtika; Putra, I Made Endra Lesmana
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/hak.v6i1.7514

Abstract

The outcome of a supervisor's efforts in both quantity and quality while executing the responsibilities and powers assigned to them is their supervisory performance. The degree of education, professional expertise, and independence are some of the variables that can impact a supervisor's success. This study purpose to ascertain the impact of supervisor performance at Village Credit Institutions (LPD) in Abiansemal District on factors such as independence, educational attainment, and professional expertise. The study's population consists of all active LPD supervisors in the Abiansemal sub-district, which has 32 LPDs and 140 supervisors overall. The sampling technique is a non-probability sampling method using a saturated sampling technique. The sample used was 140 respondents obtained through a data collection method by distributing questionnaires measured using Likert scales. The data analysis technique uses Smart PLS 4.1.0. The study's findings demonstrate that the performance of LPD pupils is significantly improved by independence, education level, and professional expertise.
Pengaruh Tingkat Pendidikan, Penggunaan Teknologi Informasi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan: (Studi Empiris pada BUMDES di Kecamatan Dawan) Werdhiyanti, Ni Putu Putri Ayu; Indraswarawati, Sang Ayu Putu Arie; W, Rai Dwi Andayani
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/hak.v6i1.7515

Abstract

The quality of financial reports is influenced by several factors, namely Education Level, Use of Information Technology, and Internal Control. This study aims to examine the impact of education level, use of information technology, and internal control on the quality of financial reports, focusing on BUMDES in Dawan District. Multiple linear regression analysis was conducted using the SPSS program, incorporating descriptive statistical tests, F test, t test, data quality assessment, classical assumption testing, hypothesis testing, and coefficient of determination testing (Adjusted R2). The population comprised all BUMDES entities, totaling 107 from 8 BUMDES. Purposive sampling was employed, resulting in a total sample size of 43 respondents. The findings indicate that education level, use of information technology, and internal control significantly and positively influence the quality of financial reports. The study suggests that BUMDES should invest in improving and enhancing human resources through education and technology utilization to ensure the production of high-quality financial reports. Quality financial reports facilitate decision-making processes and the achievement of organizational goals for BUMDES.

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