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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 Kompetensi Perangkat Desa, Komitmen Organisasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gianyar Kabupaten Gianyar Maharani, Ida Ayu Metha; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/rwt6cx95

Abstract

The distrct/city Regionial Revenuoe and Expenmditure Budgdet transfers villlage funds from the State Revenue and Expenditure Budget so that they can be used in the villages. Because the distribution of the budget increases annually, the village administration in Gianyar District has to be held responsible for the management of local funds. In order to ascertain the impact of organizational commitment, intrenal countrol sytems, and local apparatus competency on the accuntability of villaege fund managenment in Gianyar district, Gianyar Region, the Gianyar District Local Government undertook. Utilizing intentional examining was utilized to get the review's example size of 96. The study's findings demonstrate how village fund management duties are favorably and significantly impacted by internal control systems, organizational commitment, and local apparatus competency. It is hoped that village parties in Gianyar District will be able to further their understanding of financial management in the future in light of the research's findings by adhering to socialization, obtaining information from a variety of sources, and—of course—ensuring that increased accountability is balanced with the use of adequate information systems.
Pengaruh Efektivitas Pengendalian Internal, Tekanan Finansial dan Personal Culture terhadap Kecenderungan Kecurangan Akuntansi pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Denpasar Selatan Marindhea, Varlinka; Indraswarawati, Sang Ayu Putu Arie; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/5qb00w30

Abstract

Accounting fraud in LPDs is a form of fraud that is deliberately carried out to obtain personal gain which causes losses to customers, stakeholders and local communities without the injured party realizing it. The purpose of this research is to analyze the influence of the effectiveness of internal control, financial pressure and personal culture on the tendency of accounting fraud in LPDs throughout South Denpasar District. The study used a sample of 30 respondents selected through purposive sampling and collected data using a questionnaire. Data analysis involved multiple linear regression analysis, and hypothesis testing through the t-test. The findings of the study indicate that internal control and personal culture have a notable and unfavorable impact on the inclination towards accounting fraud. On the other hand, financial pressure has a noticeable and favorable impact on the tendency for accounting fraud. To ensure transparency and accountability in financial tasks, it is advisable to reinforce internal control by implementing the current policies and procedures.
Pengaruh Kompetensi Sumber Daya Manusia, Komitmen Organisasi, dan Kepemimpinan Terhadap Akuntabilitas Pengelolaan Dana: (Studi Kasus Pada BUMDes Se-Kecamatan Dawan) Cahayani, Tata Intan; Indraswarawati, Sang Ayu Putu Arie; Muliati, Ni Ketut
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zvxmq184

Abstract

Accountability for fund management is closely related to financial reporting, so it is necessary to implement good accountability in order to share accurate and accountable information for interested parties. The purpose of this study was to determine the effect of human resource competence, organizational commitment, and leadership on fund management accountability in BUMDes Se-Kecamatan Dawan using a quantitative approach. The population of this study amounted to 101 managers of BUMDes Se-Kecamatan Dawan. By choosing purposive sampling technique, it was found that the sample of this study amounted to 33 respondents consisting of directors, secretaries, treasurers, and heads of business units in BUMDes. The data analysis technique consists of descriptive statistical analysis, research instrument test, classical assumption test, multiple linear regression analysis, and model feasibility test using the IBM SPSS V.23 application. The findings of this study show that the variables of human resource competence, organizational commitment, and leadership partially affect the accountability variable of fund management.
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pelaporan WPOP Pada KPP Pratama Tabanan Susanti, Ni Kadek Nia; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cg458d33

Abstract

This time taxes have a very important contribution to the progress of a country. The realization of compliance with taxpayer reporting in reporting Annual Tax Returns (SPT) has decreased. The impact of cases of tax officials with big assets, has made some parties distrustful and even called for not paying taxes. In several areas, the ratio of individual taxpayer reporting compliance has decreased as has happened at KPP Pratama Tabanan. This is caused by factors such as tax knowledge, tax sanctions and taxpayer awareness. The aim of this research is to determine the effect of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer reporting compliance. The data analyzed was primary data through distributing questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Tabanan 2022. Determining the sample size for this study used simple random sampling and the Slovin formula. Statistical testing in testing hypotheses using the SPSS version 24.0 program test tool. The results of this study show that: individually, Tax Knowledge, Tax Sanctions, and Taxpayer Awareness has a positive and significant effect on Individual Taxpayer Reporting Compliance.
Pengaruh Return, Pelatihan Pasar Modal dan Lingkungan Sosial Terhadap Keputusan Investasi Mahasiswa Di Pasar Modal: (Studi Pada Galeri Investasi Universitas Hindu Indonesia) Yoni, Ni Kadek; Putra, I Made Endra Lesmana
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/s1rcnp22

Abstract

Investment is an activity of placing funds in one or more types of assets over a certain period with the hope of obtaining income and/or increasing the value of the investment in the future. This research aims to determine the influence of Return, Capital Market Training and Social Environment on Student Investment Decisions in the Capital Market (Study at the Investment Gallery of the Indonesian Hindu University). The research uses quantitative methods. The population in this research is student who are members of the Indonesian Hindu University Investment Gallery with a total of 311 people. The number of samples in this study was 76 respondents who were determined using the Slovin formula and tested using multiple linear regression analysis techniques. The results of this research indicate that Return has no effect on students' investment decisions in the Capital Market. Capital Market Training has a positive and significant effect on students' investment decisions in the Capital Market. The Social Environment has a positive and significant influence on investment decisions in the Capital Market.
Pengaruh Current Ratio, Debt To Equity Ratio, Return On Assets Terhadap Nilai Perusahaan Pada Sektor Pariwisata Tahun 2020 - 2022 Dianti, Ni Putu Ayu Putri; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/skcrz189

Abstract

This study investigates the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Asset (ROA) on the firm value in the Tourism sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling method, the sample consists of 51 financial reports. The research findings indicate that both Current Ratio and Debt to Equity Ratio have a significant positive effect on firm value, while Return On Asset negatively impacts firm value. The significant decrease in Return on Assets (ROA) may be attributed to poor operational performance, such as low sales, declining profit margins, and high operational costs, as well as a decrease in asset utilization efficiency, leading to suboptimal generation of revenue. Overall, these factors can contribute to a reduction in the financial performance of the company.
Pengaruh Kecerdasan Emosional, Motivasi Belajar dan Perilaku Belajar Terhadap Pemahaman Akuntansi Apryani, Ida Ayu Santy; Indraswarawati, Sang Ayu Putu Arie; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/j7215904

Abstract

Understanding accounting is the extent of the ability to understand accounting both in practice and theory. This study aims to determine the influence of emotional intelligence, learning motivation and learning behavior on accounting understanding. The population in the study was student of the Accounting Department who where still active and had finished taking financial accounting courses with the sample used being 77 respondents. The research method use is quantitative. The data analysis techniques used in this study are multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that (1) emotional intelligence has a positive and significant effect on accounting understanding, (2) learning motivation has a positive and significant effect on accounting understanding, (3) learning behavior has a positive and significant effect on understanding, the influence of independent variables on accounting understanding is 94,7%.  
Pengaruh Budaya Organisasi, Efektivitas Pengendalian Internal, Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi Dewi, Desak Putu Putri Laksmi; Yuniasih, Ni Wayan; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/j3gg8275

Abstract

The partiality for bookkeeping compulsion has made in every aspect of the planet, including Indonesia, whose defilement record arranging was in 107th situation out of 175 nations on the planet in 2014. The propensity for pressure is affected by the presence or nonappearance of legitimization or protect. Legitimization is the chance of the presence of an opening in a representative's own unique uprightness or other moral thinking. This evaluation desires to finish up the impact of Different evened out Culture, Sensibility of Inner Control, Reasonableness of Pay on the Liking of Bookkeeping Extortion around Credit Affiliations (LPD) in Mengwi Region. Everybody in this study is all LPDs in Mengwi Region, adding up to 38 LPDs with 306 workers. How much tests in this study was 109 individuals who were settled utilizing a purposive taking a gander at framework and had a go at utilizing different direct lose the faith evaluation strategies. The results of this appraisal show that genuine culture impacts the inclination for bookkeeping shakedown. The common sense of inward control impacts the liking for bookkeeping twisting. Reasonableness of remuneration authoritatively impacts the inclination for bookkeeping double dealing. The consequences of this evaluation can be utilized as thought in organizing rules and plans related with endeavors to diminish the propensity for bookkeeping duplicity.
Faktor – Faktor Yang Dapat Mempengaruhi Kecenderungan Kecurangan Akuntansi Dewi, Sinta Laksmi; Indraswarawati, Sang Ayu Putu Arie; Satriya, I Wayan Budi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/4jarb729

Abstract

The tendency of accounting fraud is a form of misrepresentation or omission of amounts in the financial reporting process done intentionally to deceive the users of the reports. Accounting fraud also describe misrepresentation that arises due to improper application of accounting principles related to asset management, which results in non-compliance with Indonesian Financial Accounting Standards (PABU). The studi aim’s to determine the influence of the Implementation of Good Corporate Goverrnance and the Effectiivenes’s of Internal Control on the tendency of accounting fraud in Village Credit Institutions. Research was conductted on 8 Viillage Credit Institutiions in the Kuta Selatan District. Size for sampel on this study is 66 respondents selected usiing non-probabiility sampling methods. The analysiis technique used for this study is mulltiple linear regression. Result for this study the implementation of good corporate governance has a negative and signifiicant effect on the tendenciy of accounting fraud, and the effectiveness of internal control also has a negative and signifiicant effect on the tendency of accounting fraud.
Pengaruh Kemampuan Akademik, Penghargaan Finansial, dan Risiko Profesi Terhadap Minat Mahasiswa Akuntansi Untuk Berkarier Sebagai Akuntan Publik: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia) Jayanti, Ni Putu Risma; Putra, Cokorda Gde Bayu; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jr0gc589

Abstract

The disparity between the limited quantity of public accountants in Indonesia and the substantial annual output of accounting graduates, exceeding 35,000 students, underscores a pressing need for more professionals in this field. Given Indonesia's significant economic stature, the demand for public accountants is paramount to support the nation's economic growth. This research objective is to delve into the factors influencing accounting students' inclination towards pursuing a career as public accountants, particularly focusing on academic proficiency, financial incentives, and perceived professional risks. Conducted among students majoring in accounting at Hindu Indonesia University, this research targets active participants enrolled in the Undergraduate Study Program within the Department of Accounting, Faculty of Business Economics and Tourism, in their fifth and seventh semesters, who have completed audit I and audit II courses. With a sample size of 180 students, determined applying the Slovin formula, the study employs multiple linear regression analysis techniques to examine the relationships between the aforementioned variables and students' interest in embarking on a career as public accountants.The findings reveal that academic aptitude, financial rewards, and perceptions of professional risks positively impact Accounting Students' Interest in a Career as a Public Accountant

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