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Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
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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 Literasi Keuangan, Pelatihan Pasar Modal Terhadap Keputusan Investasi Di Pasar Modal Dengan Technology Informasi Sebagai Pemoderasi Di Galeri Investasi BEI UNHI Ni Putu Dessy Wiadnyani; Ni Wayan Yuniasih; I Putu Deddy Samtika Putra
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: 10.32795/27f6m424

Abstract

The capital market provides a platform for companies to raise funds from investors through financial instruments such as shares and bonds. This research examines the influence of financial literacy and capital market training on investment decisions, with information technology as a moderating variable. Financial literacy is crucial for understanding investment risks and opportunities, while capital market training enhances knowledge and skills. Information technology facilitates access to information but can also present challenges in decision-making. The study was conducted at the IDX Investment Gallery of UNHI, focusing on how technology moderates the relationship between financial literacy and capital market training on investment decisions. The data was collected through questionnaires from 90 active members of KSPM UNHI, using the PLS test for analysis. Results show that financial literacy has a significant positive effect on investment decisions, while capital market knowledge has a positive but insignificant impact. Information technology does not significantly moderate the relationship between financial literacy and investment decisions but negatively affects the impact of capital market knowledge. These findings highlight the importance of effective interaction between financial literacy, capital market knowledge, and information technology in making informed investment decisions.
Pengaruh Pengetahuan, Resiko Dan Motivasi Investasi Terhadap Minat Mahasiswa Ekonomi Untuk Berinvestasi Di Pasar Modal: (Studi Kasus Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia) Ni Wayan Koni Mariati; Ni Komang Sumadi; 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/znk65159

Abstract

Academics and the general public alike are looking to the financial markets for investment opportunities in this age of rapid technical development and globalization. Given their position as the nation's future leaders, students must have a solid grasp of investments in order to secure a more prosperous future. Students of economics at Hindu University of Indonesia had their interest in investing in the capital markets studied, and the effects of investment knowledge, risk, and motivation were examined. The research employs a quantitative method and aims to gather data from undergraduates enrolled in the management and accounting disciplines. After using stratified random sampling and the Slovin technique, 94 respondents were selected for the study. Data was gathered via Likert-scale questionnaires. Using SPSS 24.0's multiple linear regression analysis, we found that students' interest in capital market investing is favorably and substantially impacted by investment knowledge, risk exposure, and motivation.
Penerapan Tata Kelola Keuangan Pada Koperasi Serba Usaha Werdhi Sedana Desa Baha Kecamatan Mengwi Ni Kadek Yeni Dwi Putri; I Wayan Sudiana; Kadek Dewi Padnyawati
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: 10.32795/6647qq32

Abstract

Family values are the cornerstone of the cooperative movement, which is a people's economic movement. The framework and procedures used to decide on a company's course and level of oversight are known as governance. The purpose of this thesis is to clarify or characterize the financial governance practices used by the Mengwi District's Baha Village Cooperative. This study employs qualitative research methodology, gathering data via observation, interviews, and documentation. The Werdhi Sedana Cooperative's management is the research's informant. The study's findings support the following conclusion: Werdhi Sedana Cooperative has done a good job of maximizing governance through the application of transparency, accountability, responsibility, independence, and justice by offering excellent service, growing cooperatives, assigning employees according to their roles, sharing information, and offering members training. There are challenges facing the Werdhi Sedana Cooperative from both inside and outside the organization that hinder the wellbeing of its members. By providing administrators and members with training, as well as by reaching out to members to better understand cooperatives, the Werdhi Sedana Cooperative should aim to optimize governance.
Pengaruh Pemanfaatan Teknologi Informasi, Fungsi Badan Pengawas Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Kediri I Komang Gita Wedananta; Ni Komang Sumadi; 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/pmp9cq28

Abstract

LPD as a financial institution has the obligation to make financial reports as an accountability for ongoing economic activities and as a basis for making decisions. This research aims to examine the influence of the use of information technology, the function of supervisory bodies, and the level of understanding of accounting on the quality of financial reports. This research was conducted at the Village Credit Institution in Kediri District. The sample in this research was 84 samples using a purposive sampling technique, namely a technique for determining samples with certain considerations or criteria. This research method uses quantitative research methods with primary data obtained from questionnaires which are measured using the Likert scale research method. The data analysis techniques used are validity test, reliability test, descriptive statistical analysis, classical assumption test, multiple linear regression analysis, coefficient of determination test (R2), F test and t test. The research results show that the use of information technology has a positive and significant effect on the quality of financial reports. The function of the supervisory body has a positive and significant effect on the quality of financial reports. The level of accounting understanding has a positive and significant effect on the quality of financial reports.
Pengaruh Lama Perikatan KAP, Dan Fee Audit Terhadap Audit Delay Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020 - 2022 Anak Agung Ayu Putri Rahayu; Ni Wayan Yuniasih; 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/vpgx2106

Abstract

This research aims to empirically analyze the influence of KAP engagement length and audit fees on audit delays in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange in 2020-2022. Data collection uses documentation by looking at audit reports of manufacturing companies in various industrial sectors listed on the IDX. The population used was 47 companies. Sampling used a purposive sampling technique to obtain a sample of 42 companies with 3 years of observation, resulting in a sample of 126 financial reports. Data analysis in this study used multiple linear regression. The research results found that the length of the KAP engagement had a negative and significant effect on audit delay, while the audit fee had a negative but not significant effect on audit delay. Suggestions that can be given to companies can reduce reporting delays by providing data to auditors quickly and comprehensively.
Pengaruh Literasi Keuangan dan Kemudahan Pengguna Terhadap Keputusan Menggunakan QRIS dalam Pembayaran Retribusi di UPTD Pengujian Kendaraan Bermotor Kota Denpasar Putu Ayu Windarmayanthi; I Wayan Sudiana; Putu Nuniek Hutnaleontina
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: 10.32795/746yrv34

Abstract

The Motor Vehicle Testing Technical Implementation Unit (UPT PKB) of Denpasar City ensures vehicle safety through rigorous inspections. Governed by Denpasar City Regional Regulation Number 20 of 2011, the unit's financing comes from motor vehicle levies. To enhance service efficiency, the UPT PKB adopted QRIS for non-cash levy payments, increasing Regional Original Income (PAD) despite challenges in technological adaptation and social changes. This study investigates how financial literacy and ease of use influence the decision to use QRIS for paying levies at the UPTD Denpasar City Motor Vehicle Testing. The research involved 28,190 mandatory vehicle tests using QRIS, employing purposive sampling and multiple linear regression analysis. Findings reveal that financial literacy and user convenience positively and significantly impact the decision to use QRIS for levy payments at the UPTD Denpasar City Motor Vehicle Testing.
Pengaruh Komitmen Organisasi, Perspektif Budaya Tri Hita Karana, Dan Whistleblowing System Dalam Pencegahan Fraud Pada Koperasi Simpan Pinjam Se Kabupaten Badung Ni Putu Mariani; Putu Cita Ayu; Ni Putu Trisna Windika Pratiwi
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: 10.32795/2bbgmk11

Abstract

Fraud according to the ACFE (Association of Certified Fraud Examiners) is an act of deception, deception, cunning, deception and other dishonest methods committed by a person or entity and can result in several unfavorable benefits to the individual or entity or other party. “The high intensity of cheating, deception and embezzlement practices that occur in a public institution with all its modes, from the simplest to the very sophisticated and complex, should make all parties aware of building a commitment to the implementation and good governance consistently and broadly at all levels of society. . This research aims to determine the influence of Organizational Commitment, Tri Hita Karana Cultural Perspective, and Whistleblowing System in Fraud Prevention in Badung Regency Savings and Loans Cooperatives. The population in this study was all employees of savings and loan cooperatives in Badung Regency, totaling 6,572 people. The number of samples in this study was 99 people, the research data was obtained through the results of distributing questionnaires and tested using multiple linear regression analysis techniques. The results of this research show that organizational commitment has a positive and significant effect on fraud prevention, Tri Hita Karana culture has a positive and significant effect on fraud prevention, and the Whistleblowing System has a positive and significant effect on fraud prevention. Looking at the research results, in the future the cooperative is expected to be able to increase the organizational commitment of employees so that they are able to be responsible and contribute to their work optimally”
Pengaruh Independensi, Pengalaman Kerja Dan Kompetensi Terhadap Kinerja Auditor Internal Pada Bank Perkreditan Rakyat (BPR) Di Kota Denpasar Ni Putu Delia Trisna Pratami; Ni Made Wisni Arie Pramuki; 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: 10.32795/9ece2028

Abstract

The presence of Rural Banks (BPR) in Indonesia greatly benefits local communities by providing much-needed capital for their businesses, thereby supporting the government's efforts to accelerate economic development. However, the high number of bankruptcies among BPRs, often due to internal fraud, highlights the poor performance of internal auditors responsible for overseeing and examining bank operations. This study aims to examine the impact of independence, work experience, and competence on the performance of internal auditors at Rural Banks in Denpasar City. The research involved all internal auditors from 23 BPRs headquartered in Denpasar, totaling 38 respondents, selected through a saturated sampling technique. Data were collected via questionnaires and analyzed using the Partial Least Squares (PLS) method. The findings reveal that both independence and work experience significantly and positively influence the performance of internal auditors at BPRs in Denpasar City. However, competence has an insignificant negative impact on their performance.
Pengaruh Literasi Keuangan, Ekspektasi Return, Dan Persepsi Risiko Terhadap Minat Investasi Mahasiswa Fakultas Ekonomi, Bisnis Dan Pariwisata Universitas Hindu Indonesia Ni Wayan Tirtayanti; I Wayan Sudiana; Ni Ketut Muliati
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: 10.32795/1k8h9941

Abstract

The foundation of all initiatives for economic expansion and recovery is investment. Among the universities with an investment gallery is UNHI. The information indicates that there are 333 clients of BEI UNHI Investment Gallery, most of whom are UNHI students. In comparison to the total number of UNHI students 3.034 this figure is quite smallThis study intends to investigate how risk, return expectations, and financial literacy are perceived by UNHI Faculty of Economics, Business, and Tourism students, and how these aspects affect their investing preferences. Students from the UNHI Faculty of Economics, Business, and Tourism's Accounting Study Program's sixth and eighth semesters made up the study's population. 181 samples were employed in this study due to the probability sampling method used in the sampling process. The analytical approach employed in this study is multiple regression analysis. The study's findings show that students at the UNHI Faculty of Business Economics are more interested in investing when they are financially literate, have higher return expectations, and perceive less risk.
Implementasi Restrukturisasi Kredit Sebagai Strategi Penurunan Kredit Bermasalah Pada Koperasi Serba Usaha Semeton Bali Satya Ni Komang Devi Kristianti; Cokorda Gde Bayu Putra; 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: 10.32795/9mq8yg11

Abstract

The purpose of this study was to determine the factors that caused problem loans in Semeton Bali Satya Multi-Purpose Cooperative and to determine the strategy to reduce problem loans in Semeton Bali Satya Multi-Purpose Cooperative. The author conducted the research located at Semeton Bali Satya Multi-Purpose Cooperative located at Jl. Trenggana No. 156 Br. Anggabaya, Penatih Village, East Denpasar District, Denpasar City, Bali 80238, Indonesia. In this study, the subject was the Chairman of KSU Semeton Bali Satya. Meanwhile, the object of this research is the Implementation of Credit Restructuring as a Strategy to Reduce Problematic Credit Located in the Semeton Bali Satya Multipurpose Cooperative. The main data for this study were obtained directly from the field from questions asked to the managers and administrators of the Semeton Bali Satya Multipurpose Cooperative. Secondary data for this study were obtained from journal theses on the implementation of credit restructuring as a strategy to reduce problematic credit. Based on the type of research which is field research, the data collection techniques used in this study are interview, observation and documentation techniques. The data analysis process begins by reviewing all available data from various sources, namely from interviews, observations that have been obtained, both field notes, official documents, pictures, photos, and so on. The results of the study show that the main factors causing problematic credit at KSU Semeton Bali Satya are the post-pandemic economic impact and high inflation. Members' incomes that have not fully recovered and the increase in the price of basic necessities have created significant financial pressure. KSU Semeton Bali Satya has implemented several important strategies. Steps such as credit restructuring, use of the 5 C approach in credit analysis, recording member characteristics, and tightening credit requirements are part of the cooperative's efforts to reduce the risk of problematic credit. In addition, the cooperative also increases credit supervision with more intensive monitoring and provides education and assistance to members regarding personal financial management.

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