cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ebp.akuntansi@unhi.ac.id
Phone
+6281337121313
Journal Mail Official
ebp.akuntansi@unhi.ac.id
Editorial Address
Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
Location
Kota denpasar,
Bali
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
 48   49   50   51   52 
Pengaruh Green Accounting, Shared Public Capital dan Firm Size Terhadap Profitabilitas Perusahaan: (Studi Kasus Pada Perusahaan Basic Material yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2022) Selfiani, Ni Kadek Monica; Kusumawati, Ni Putu Ayu; Yuliantari, Ni Putu Yeni
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/nex0r398

Abstract

One way to evaluate a business is by looking at its profitability ratio. Achieving maximum profit or profit while simultaneously improving the well-being of all stakeholders—the corporation, society, and the environment—is not an option. The purpose of this study is to analyse basic materials firms listed on the Indonesia Stock Exchange in 2020 and 2022 to find out how company size, green accounting, and public shared capital affect profitability. A total of 207 firms trading on the Indonesia Stock Exchange make up the study's population. Multiple Regression Analysis is the method used for data analysis. The research findings reveal that among basic material companies listed on the Stock Exchange in 2020–2022, the variables of Firm Size and Green Accounting significantly impact profitability, whereas the variable of Public Shared Capital does not. This study aims to provide future researchers with the necessary information to further investigate the relationship between Green Acconting, Public Shared Capital, and Firm Size as indicators of profitability.
Pengaruh Tingkat Likuiditas dan Risiko Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Di Kecamatan Kerambitan Sari, Ni Putu Wina Merta; Kusumawati, Ni Putu Ayu; 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/km6dsz39

Abstract

LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in  Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non  significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District. LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District.
Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial Dan Pengakuan Profesional Terhadap Minat Mahasiswa Jurusan Akuntansi Untuk Berkarir Sebagai Konsultan Pajak: (Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Hindu Indonesia) Riski Anggreni, Ni Wayan; Hutnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
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/e8nf1295

Abstract

The interest of students majoring in accounting in pursuing a career as a tax consultant must be considered in order to provide professional tax consultant workers who have an important role in helping taxpayers to accompany and assist the public in carrying out their tax obligations. This research to investigate the impact of job market factors, financial incentives, and professional acknowledgment on the inclination of accounting students to opt for a career as tax consultants. The research targeted all accounting students at the Indonesian Hindu University, with a sample comprising 8th-semester students who had completed the comprehensive taxation course, totaling 176 individuals. Purposive sampling was employed as the sampling method. The data underwent validity, reliability, multicollinearity, and heteroscedasticity tests, followed by multiple linear regression analysis, hypothesis testing, and determination coefficient assessment. The results show that the variables of job market considerations, financial rewards, and professional recognition have a positive and significant effect on the interest of students majoring in accounting in a career as a tax consultant for students of the Indonesian Hindu University accounting study program.
Pengaruh Pendidikan Kewirausahaan, Lingkungan Keluarga Dan Ekspetasi Pendapatan Terhadap Minat Berwirausaha Mahasiswa Akuntansi Universitas Hindu Indonesia Antari, Ni Putu Nova; Putra, I Putu Deddy Samtika; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/nb1h0d03

Abstract

Entrepreneurial interest is an innate tendency that drives individuals to develop and create businesses with the ability to organize, manage, take risks, and sustainably grow the enterprises they establish. It reflects a drive to become active, creative entrepreneurs who seize business opportunities and play a crucial role in managing and developing their ventures. This study aims to analyze the influence of entrepreneurial education, family environment, and income expectations on entrepreneurial interest. The population of this study consists of all active undergraduate students of the Accounting Department in the Faculty of Economics, Business, and Tourism at Hindu Indonesia University, who have completed the entrepreneurship course, totaling 328 students. The sampling method used in this study is non-probability sampling with slovin. The data analysis method employed is Partial Least Square (PLS) analysis. The results show that entrepreneurial education has a positive and significant effect on entrepreneurial interest, the family environment has a positive and significant effect on entrepreneurial interest, and income expectations have a positive and significant effect on entrepreneurial interest.
Pengaruh Pengetahuan Investasi, Perilaku Keuangan Dan Pendapatan Terhadap Keputusan Investasi Mahasiswa Di Fakultas Ekonomi Universitas Se-Kota Denpasar Damayanti, Pande Kadek Dian; Padnyawati, Kadek Dewi; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/f8bez535

Abstract

    An investment decision is a decision to allocate or place a certain amount of funds into a certain type of investment. It can also be said to be a step chosen by investors in their capital investment activities based on their considerations and experience. One of the factors needed in making investment decisions is investment knowledge, financial behavior and income. The aim of this research is to determine the influence of Knowledge, Financial Behavior and Income on Student Investment Decisions at the Faculty of Economics at Universities in Denpasar City. Research is quantitative or relates to numbers as a benchmark.    Data was collected using a gform questionnaire using Stratified Random Sampling techniques. The number of samples in this research was 100 student respondents at the Faculty of Economics, Universities in Denpasar City using the Slovin Formula. Analysis techniques in research use descriptive analysis techniques, validity & reliability tests, classical assumption tests and multiple linear regression tests. The research results show that Investment Knowledge (X1) has a positive and significant effect on Investment Decisions (Y). Financial Behavior (X2) has a positive and significant effect on Investment Decisions (Y). Income (X3) has a positive and significant effect on Investment Decisions (Y). 
Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Dan Akses Permodalan Terhadap Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Se-kecamatan Kediri Witari, Ni Made Ari; Erlina Wati, Ni Wayan Alit; 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/sjyye190

Abstract

The performance of Micro, Small and Medium Enterprises is one of the benchmarks for achieving business goals. Improving performance is the key for a business to develop and compete successfully and prevent bankruptcy. This research aims to examine the influence of accounting information systems, financial literacy and access to capital on the performance of MSMEs. This research used a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, which resulted in a total of 100 respondents in MSMEs in Kediri District. The sample was selected using the Simple Random Sampling method, and data was collected through a questionnaire. The data used is primary data in the form of responses from respondents, and processed using SPSS. The results of this research show that accounting information systems (X1), financial literacy (X2), and access to capital (X3) have a positive and significant effect on the performance of MSMEs (Y) in Kediri District. The better the accounting information system, financial literacy and access to capital, the better the performance of MSMEs in Kediri District.
Pengaruh Nilai Tri Kaya Parisudha Dan Ketaatan Aturan Akuntansi Terhadap Pencegahan Kecurangan Pada Badan Usaha Milik Desa Se-Kecamatan Sidemen Anggar Ningsih, Ni Putu Wiwin; Wati, Ni Wayan Alit Erlina; Andayani W, Rai Dwi
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/pb2vrq86

Abstract

A Virllager-Ownerd Ernterrprirser (BUMDersa) irs a virllager erconomirc irnstirtutiron/erntirty whirch irs a lergal erntirty formerd and ownerd by ther Virllager Goverrnmernt, managerd erconomircally irnderpernderntly and proferssironally wirth all or most of irts capirtal berirng virllager weralth. Ther occurrerncer of many casers of fraud irn ther managermernt of Virllager Funds carrirerd out by irrrersponsirbler irndirvirduals cannot ber dernirerd irf acts of fraud occur irn BUMDersa, oner of whirch irs cheratirng or fraud. Ther airm of thirs rerserarch irs to derterrmirner ther irnfluerncer of ther Trir Kaya Parirsudha Valuers and Complirancer wirth Accountirng Rulers on Fraud Prerverntiron irn VirllagerOwnerd Ernterrprirsers irn Sirdermern Dirstrirct. Ther populatiron irn thirs study was all BUMDersa ermployerers irn Sirdermern sub-dirstrirct, totalirng 63 peropler, who werrer derterrmirnerd usirng a nonprobabirlirty samplirng terchnirquer, namerly saturaterd samplirng. Ther data collerctiron merthod irn thirs rerserarch irs a querstironnairrer terchnirquer. Ther analysirs terchnirquer users multirpler lirnerar rergrerssiron analysirs. Ther rersults of thirs rerserarch arer 1) Ther trir kaya parirsudha valuer has a sirgnirfircant posirtirver erfferct on prerverntirng fraud at BUMDers irn Sirdermern Dirstrirct. 2) complirancer wirth accountirng rulers has a sirgnirfircant posirtirver erfferct on fraud prerverntiron. Ther advircer girvern irs that BUMDers irn Sirdermern Dirstrirct arer erxpercterd to ber abler to buirld characterr baserd on Trir Kaya Parirsudha for all ermployerers through gerttirng userd to good ways of thirnkirng, sayirng and berhavirng, apart from that, complirancer wirth accountirng rulers nererds to ber mairntairnerd bercauser complirancer wirth accountirng rulers irs erfferctirver irn prerverntirng fraud.
Pengaruh Sistem Pengendalian Internal, Moralitas Individu dan Asimetri Informasi terhadap Kecenderungan Kecurangan Akuntansi Keuangan Desa di Kantor Desa Se-Kecamatan Susut Bangli Narayani, Ni Komang; Sumadi, Ni Komang; 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/x2vkvd59

Abstract

Ther ternderncy to cherat irs a dirshonerst act or brerakirng ther rulers irn orderr to achirerver perrsonal or group gairn. Ther ermerrgerncer of thirs ternderncy to cherat irs causerd by serverral factors such as ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry. Thirs rerserarch airms to derterrmirner ther irnfluerncer of ther Irnterrnal Control Systerm, Irndirvirdual Moralirty, and Irnformatiron Asymmertry on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Ther populatiron userd irn thirs rerserarch was ther Virllager Offircers irn Susut Dirstrirct, Banglir Rergerncy, namerly 9 virllagers wirth a populatiron of 145 ermployerers. Ther numberr of samplers irn thirs study was 72 peropler who werrer derterrmirnerd usirng a purposirver samplirng terchnirquer and tersterd usirng multirpler lirnerar rergrerssiron analysirs terchnirquers.Ther rersults of thirs rerserarch irndircater that ther Irnterrnal Control Systerm and Irndirvirdual Moralirty haver a nergatirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir. Meranwhirler, Irnformatiron Asymmertry has a posirtirver erfferct on ther Ternderncy of Virllager Firnanciral Accountirng Fraud irn Virllager Offircers irn Susut Dirstrirct, Banglir.
Pengaruh Konsep Tri Kaya Parisudha, Efektivitas Pengendalian Internal, Dan Moralitas Individu Pada Kecenderungan Kecurangan Akuntansi Di LPD Se-Kecamatan Kuta Selatan Sinaga, I Putu Agra Sanjaya; Wati, Ni Wayan Alit Erlina; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hjdqz763

Abstract

Accounting fraud is an intentional act with bad ethics that can harm an organization or company. This study aims to determine the effect of the Tri Kaya Parisudha concept, Internal Control Elffelctivelnelss, and Individual Molrality oln thel Telndelncy olf Accolunting Fraud in LPDs throlugholut Soluth Kuta District. Thel polpulatioln in this study welrel elmplolyelels at 9 LPDs throlugholut Soluth Kuta District. Thel samplel in this study was deltelrmineld using a purpolsivel sampling telchniquel, namelly a samplel deltelrminatioln telchniquel with celrtain colnsidelratiolns, thel samplel in this study welrel LPD elmplolyelels whol had a fairly largel olppolrtunity tol colmmit fraud, sol thel numbelr olf samplels in this study was 62 relspolndelnts. This relselarch melthold usels a quantitativel relselarch melthold with primary data olbtaineld frolm quelstiolnnairel data melasureld using thel Likelrt scalel relselarch melthold. Thel data analysis telchniquels useld arel delscriptivel statistical analysis, validity telst, relliability telst, classical assumptioln telst, multiplel linelar relgrelssioln analysis, moldell felasibility F telst, deltelrminatioln colelfficielnt telst, and t telst. Thel relsults olf this study arel Tri Kaya Parisudha has a nelgativel and significant elffelct oln thel telndelncy olf accolunting fraud, intelrnal colntroll has a nelgativel elffelct oln thel telndelncy olf accolunting fraud, individual molrality has a polsitivel elffelct oln thel telndelncy olf accolunting fraud
Pengaruh Pemanfaatan Sistem Informasi Akuntansi, Pengendalian Internal Dan Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Koperasi Simpan Pinjam Di Kecamatan Karangasem Dwi Widhiantari, Ida Ayu; Dewi Padnyawati, Kadek
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/z31tdn96

Abstract

The quality of financial reports in a Cooperative is very important for the suitability of the contents of the financial report with the cooperative's accountability report to its members. So it is important during the preparation of financial reports to ensure quality, it is necessary to utilize the accounting information system properly, improve internal control in the cooperative and cooperative employees must have a good understanding of accounting. This study aims to determine the effect of the use of accounting information systems, internal control and accounting understanding on the quality of financial reports in Savings and Loan Cooperatives in Karangasem District. The number of samples in this study was 78 respondents who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques using the SPSS Version 24.0 for Windows application. The results of this study are that the Accounting Information System, Internal Control, and Accounting Understanding have a positive and significant effect on the Quality of Financial Reports.

Page 50 of 54 | Total Record : 540

 48   49   50   51   52 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan More Issue