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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 Budaya Organisasi, Religiusitas Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Se- Kecamatan Denpasar Utara Anak Agung Ayu Puja Mas Sukasih; Ni Komang Sumadi; Ni Putu Fery Karyada
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: 10.32795/67a49588

Abstract

The huge proportion of Town Funds administered by the Central Government to Town State run organizations doesn't block the opportunity of coercion or control in their organization. Distortion or cheating according to the Indonesian Groundwork of Public Clerks is a conscious exhibition by something like one individuals in organization or social events obligated for organization, delegates and outcasts which incorporates the usage of confusion to secure a nonsensical advantage or negligence the law ( IAPI - Indonesian Foundation of Public Clerks). The general population in this study was all town specialists amounting to 216 people from 8 towns in North Denpasar District. The amount of tests in this survey was 64 people who were settled using a purposive looking at strategy and had a go at using different direct backslide assessment techniques. The outcomes of this investigation show that various leveled culture fundamentally influences distortion aversion. Legalism influences hindering deception. The whistleblowing structure influences hindering blackmail
Pengaruh Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Ni Putu Dinda Dewi; Ni Wayan Alit Erlinawati; Ni Made Wisni Arie Pramuki
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/sr3g0q33

Abstract

Company value is an indicator of investor assessment. Company value is often related to investors' views on the level of success of a company which is influenced by share prices, so that if the share price is high then the company value can be high. This research examines the influence of good corporate governance mechanisms on the value of energy sector companies listed on the Indonesian stock exchange. The GCG mechanism in this research is proxied by independent commissioners, institutional ownership, managerial ownership, board of directors and audit committee. The population in this research is all energy sector issuers registered on the IDX in 2022. The sample in this research is 72 energy sector issuers. The analysis technique used is multiple linear regression. The research results show that independent commissioners, institutional ownership and managerial ownership have a negative but not significant effect on firm value. Another finding in this research is that the board of directors is able to increase company value and the audit committee has a positive but not significant influence on company value.
Pengaruh Pengendalian Internal, Moralitas Individu, dan Personal Culture Terhadap Kecurangan Akuntansi Pada LPD Se-Kecamatan Abiansemal Kabupaten Badung Ni Made Fitri Adrian; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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: 10.32795/1j04yk75

Abstract

The rapid progress that occurs in accounting science and technology in accounting systems has a very influential impact on various things in the world of economics and business, One of these is the thing called financial scam. There needs to be a lot of internal control to stop theft. The study's goal is to find out how personal culture, values, and internal control are linked to fraud in accounts at LPDs in the Abiansemal Badung District. The Chairman, Treasurer, and Accounting comprised the population of all employees who worked at the LPD in the Abiansemal District, and they were the 104 respondents used in this study. The sampling process was conducted using a practice known as purposeful sampling. Findings from the study showed that internal control, personal morals, and personal culture all had a negative and significant effect on LPD accounting fraud in the Abiansemal Badung District.
Pengaruh Pengendalian Internal, Komitmen Organisasi dan Budaya Organisasi Terhadap Kecurangan Akuntansi Ni Putu Septia Purnama Putri; Ni Komang Sumadi; Putu Cita 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/pfjnb645

Abstract

Accounting fraud isaction taken by irresponsible parties in order to gain profit by carrying out dishonest and unethical practices within the scope of accounting. The goal of studie was fordetermine some efect internal controling, organizational commitment aand organizational culture’ on accounting fraud at BUMDesa in Sidemen Sub-district. The resarch was conduted by taking locations BUMDesa at Sidemen District. This is quantitatif research. Population was 67 employee of BUMDesa who were still operating in Sidemen District. Sampling techniquue used a purposive samapling methode, the sampel is 33 person from BUMDesa which is chairman, secretary, treasurer, analyst, and head of BUMDesa business unit. Data obtained from give questionnaires to the employee as a responden. Data analyisis techniique is Multipel Liniar Regresion Analyisis with teh regression equation Y = 57.619 - 0.316X1 - 1.144X2 - 0.133X3 + e. Result of study showing internal controling does not give effect to performancse BUMDesa employes. and then the internal controlling also has no effect for acounting fraud, as evidenced by teh value of titung = -1.456 with significants value which is 0.156>0.05. Organizational commitment has significance negative efect on accounting fraud, as evidenced by the tcunt value = -2.830 with significant 0.008 <0.05. Organisational culture there’s no effect at acounting fraud, as evidenced by the value of thitung = -0.551 with significant 0.586>0.05.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Dan Modal Usaha Terhadap Keberlanjutan Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kabupaten Karangasem Ni Nyoman Ari Wahyuni; I Putu Deddy Samtika Putra; Ni Putu Yeni Yuliantari
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: 10.32795/45gaw274

Abstract

The l sustainability of MSMEl s is ve l ry important for improving the l e l conomy of a re l gion, so it is important for MSMEl busine l ss actors to be l able l to unde l rstand the l factors that can support the l sustainability of MSMEl s, one l of which is financial lite l racy, financial inclusion and the l influe l nce l of busine l ss capital. This re l se l arch has a proble l m formulation of how financial lite l racy, financial inclusion and busine l ss capital influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l aim of this re l se l arch is to de l te l rmine l the l influe l nce l of financial lite l racy, financial inclusion and busine l ss capital on the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l population in this study was 50,717 MSMEl s in Karangase l m from 2021 - 2023 with a sample l size l of 100 re l sponde l nts. The l data colle l ction me l thod in this re l se l arch is a que l stionnaire l te l chnique l . The l data analysis te l chnique l s use l d in this re l se l arch are l multiple l line l ar re l gre l ssion analysis, coe l fficie l nt of de l te l rmination te l st, and t te l st. The l re l sults obtaine l d in this re l se l arch are l 1) financial lite l racy has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l first hypothe l sis (H1) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt is 0.395 and the l t-calculate l d value l is 4.905, with a significance l le l ve l l of 0.000. 2) financial inclusion has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l se l cond hypothe l sis (H2) is acce l pte l d conside l ring the l parame l te l r coe l fficie l nt value l is 0.354 and shows a t-calculate l d value l of 2.662 with a significance l le l ve l l of 0.000. 3) busine l ss capital has a positive l and significant e l ffe l ct on the l sustainability of MSMEl s, so that the l third hypothe l sis (H3) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt value l is 0.100 and shows a t-count value l of 1.993 with a significance l le l ve l l of 0.049. The l sugge l stion in this re l se l arch is that MSMEl playe l rs can use l the l Si Apik application as a digital financial re l cording application which can make l it e l asie l r for MSMEl s to re l cord financial transactions and furthe l r re l se l arch can add othe l r variable l s that can influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy.
Reaksi Pasar Modal Indonesia Atas Pengumuman Kenaikan BI 7 Day Reverse Repo Rate Tanggal 19 Oktober 2023 Pada Perusahaan Yang Terdaftar Dalam LQ45 Bursa Efek Indonesia Ida Ayu Amelia Putri; I Putu Dedy Samtika Putra; Ni Putu Trisna Windika Pratiwi
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/zgwhp910

Abstract

The research aims to analyze how the Indonesian capital market reacted to the announcement of the BI 7 Day Reverse Repo Rate by comparing average abnormal return and average trading volume activity. This study, which is an event study, will be observed for ten working days, five days prior to (t-5) and five days following (t+5) the announcement. Corporations that are included in the LQ45 index are used for the study's sample. Purposive sampling methodology combined with sample determination method. The Wilcoxon signed rank test is the data analysis method applied. The average abnormal return and average trading volume activity before and after the BI 7 Day Reverse Repo Rate announcement on October 19, 2023, do not differ, according to the results. Because the event does not control the information content and strong signal when making investment decisions to purchase or sell shares, this indicates that there was no market reaction.
Pengaruh Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualias Laporan Keuangan (Studi Kasus Koperasi Serba Usaha Sekecamatan Gianyar) I Dewa Gede Agung Krisna Bayu; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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: 10.32795/28xjj768

Abstract

A Financial Report is a means of providing an account of the management of an organization's economic resources in the form of financial information. Local government financial reports should present information that meets the requirements of stakeholders. The objective of this research was to examine the impact of Functions of the Supervisory Board and the Level of Understanding of Accounting on the Quality of Financial Reports in Multi-Business Cooperatives operating in Gianyar District. The population for this study was all 40 MultiBusiness Cooperatives in Gianyar District, and the researcher used purposive sampling method to select 119 participants for the study. The collected data was subjected to multiple linear regression analysis to test the hypotheses. The results of the study indicated that there is a significant and positive relationship between the Functions of the Supervisory Board and the Level of Understanding of Accounting and the Quality of Financial Reports in Multi-Business Cooperatives across the Gianyar District. The results indicate that leaders of Gianyar District Cooperatives should focus on improving their ethical standards to foster employee trust and create role models within the organization. Further research is recommended to expand the research object and refine the questionnaire to ensure that respondents can provide clear and comprehensible answers to questions, which can complement and improve the research
Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi Gusti Ayu Putu Helenia; Ni Komang Sumadi; Ni Putu Ayu Kusumawati
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/vzqbh634

Abstract

LPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among Balinese communities from rural areas to major cities, becoming the only small-scale financial institution owned by indigenous communities in Bali and adhering to Bali's distinctive economic principle known as "bebanjaran". The research aimeds to determines the level of tendency towards accountings fraud in LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective internal controls systems and Awig-awig protection haves a negative impacts on thes tendenrcy towards accounting frauds, whiles belief in the karma phala law does not significantly influence the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended to enhance internal control systems, implement Awig-awig protection, and increase employee awareness of the legal and moral consequences of fraudulent actions to ensure security, integrity, and accountability in managing village funds and assets effectively, thereby strengthening public trust in the institution.
Analisis Minat Investasi Mahasiswa dalam Perspektif Theory of Reasoned Action (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi, Bisnis dan Pariwisata Universitas Hindu Indonesia) Dewa Ayu Komang Gangga Sandy Dewi; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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/r6jqyq57

Abstract

Investment interest is an individual's desire or interest to invest without any compulsion with the aim of obtaining future profits. The low investment interest among students needs to be considered because investment is one of the driving factors for a country's economic growth. This study aims to examine empirically the effect of attitudes and subjective norms on investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia. The populatiion in thiis study were students off the Accounting Studiy Program, Faculty of Economiics, Business and Tourism, Universitas Hindu Indonesia, Class of 2020 and 2021. The number of samples in this study were 183 respondents determined by stratified random sampling technique. Data collection was carried out using a questionnaire and tested using Partial Least Squares (PLS) analysis techniques. The results showed that attitudes and subjective norms had a significant positive effect on the investment interest of students of the Accounting Study Program, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia.
Pengaruh Fungsi Badan Pengawas, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Lembaga Perkreditan Desa ( LPD) Se-Kecamatan Tampaksiring Ni Putu Novika Yuni; Kadek Dewi Padnyawati; Ni Wayan Alit Erlina Wati
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: 10.32795/97tsvh72

Abstract

The LPD has such an important role for the village community that it must produce the best performance every time. Company performance is the result or work performance of good managerial management which is expected to be able to improve a company's goals. This study aims to determine the influence of the Functions of the Oversight Body, Internal Control System and Competence of Human Resources on the Financial Performance of Village Credit Institutions (LPD) throughout the Tampaksiring District. The population in this study were 136 respondents from the LPD management who assessed and knew directly the performance of the LPD, consisting of the LPD Chair, Secretary, Treasurer, and Chair of the Supervisory Board from 34 LPDs in the Tampaksiring District.. This study uses the probability sampling method saturated sample technique. Saturated sample is a sampling technique when all members of the population are used as samples. The test results show that the function of the oversight body has a significant positive effect on the performance of the LPD in the Tampaksiring District. The internal control system has a significant positive effect on the performance of the LPD in the Tampaksiring District. HR competence has a significant positive effect on the performance of LPD in Tampaksiring District. For further research, it is expected to be able to add variables that can affect LPD performance and be able to expand the research area.

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