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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 Program Pemutihan Pajak, Sistem Samsat Drive Thru dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Motor di Kantor Samsat Tabanan Putra, I Putu Agus Candra; Sudiana, I Wayan; Padnyawati, Kadek Dewi
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/wxkma644

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of local iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs whiìch from yeìar to yeìar theì iìncreìaseì iìs veìry siìgniìfiìcant. Iìf eìveìry communiìty or taxpayeìr iìs compliìant iìn makiìng paymeìnt of motor veìhiìcleì tax, theìn theì poteìntiìal iìncomeì of theì reìgiìon that comeìs from motor veìhiìcleì taxeìs wiìll beì comparableì to theì iìncreìasiìng numbeìr of motor veìhiìcleìs eìach yeìar. But theì facts on theì ground areì reìveìrseìd, theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìceìiìpts. Theì aiìm of thiìs study iìs to fiìnd out theì iìmpact of theì Tax Reìfiìneìmeìnt Program, theì Samsat Driìveì Thru Systeìm, and theì iìmpleìmeìntatiìon of Eì-Samsat on theì compulsory compliìanceì of motor veìhiìcleì tax at Samsat Offiìceì Tabanan. Theì populatiìon of thiìs study iìs as many as 100 reìspondeìnts obtaiìneìd wiìth theì Sloveìneì formula. Sampliìng teìchniìqueì usiìng random sampliìng teìchniìqueìs. Data from thiìs study was colleìcteìd by spreìadiìng theì queìstiìonnaiìreì whiìch was theìn analyzeìd wiìth a doubleì liìneìar reìgreìssiìon teìst. Theì reìsults of thiìs study showeìd that theì tax cleìaranceì program and theì iìmpleìmeìntatiìon of eì-samsat had no siìgniìfiìcant iìmpact on tax compliìanceì, whiìleì theì systeìm of samsat driìveì thru had a posiìtiìveì and siìgniìfiìcant eìffeìct on compliìanceì wiìth tax obliìgatiìons
Pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (Bumdes) Se-Kecamatan Bebandem Sari, Ni Putu Diah Puspita; Sudiana, I Wayan; Dewi Padnyawati, Kadek
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/yeg75537

Abstract

Penelitian ini dilatarbelakangi oleh BUMDes se-Kecamatan Bebandem yang kualitas laporan keuangannya masih kurang baik karena banyak BUMDes belum mampu menyusun serta melaporkannya secara lengkap dan benar, ketidaksesuainya angka-angka yang disajikan dengan data yang ada sehingga mengakibatkan keterlambatan dalam penyetoran dan rendahnya kualitas laporan keuangan yang dihasilkan. Tujuan dari penelitian ini untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa se-Kecamatan Bebandem. Populasi dalam penelitian ini yaitu seluruh pengurus BUMDes yang berjumlah 102 orang dari 8 Badan Usaha Milik Desa se-Kecamatan Bebandem. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria yang ditetapkan yaitu Direktur, Sekretaris, Bendahara, Pengawas, dan Penasihat BUMDes sehingga diperoleh 46 partisipan dan diolah menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa (1) Kompetensi Sumber Daya Manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan. (2) Pelatihan Penyusunan Laporan Keuangan berpengaruh positif signifikan terkadap kualitas laporan keuangan. (3) Sistem Pengendalian Internal berpengaruh positif signifikan terhadap kualitas laporan keuangan.
Penerapan Manajemen Risiko Pada Badan Usaha Milik Desa (BUMDesa) Dhana Adhyata di Desa Jehem Kecamatan Tembuku Kabupaten Bangli Satyarini, Ni Putu Kartika; Sudiana, I Wayan; Putra, I Putu Deddy Samtika
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: 10.32795/8x9dfq84

Abstract

Credit is one of the main activities carrieds out bys BUM Desa to provide financial support to village communities. Bad credit at BUM Desa refers to a situation where the borrower cannot fulfill his obligations in paying credit installments according to the agreed agreement. The aim ofs sthis research is to analyze and describe how risk management is implemented in the Dhana Adhyata Village-Owned Enterprise (BUM Desa) in Jehem Village, Tembuku District, Bangli Regency. The subjects in this research were the Director, Secretary and Treasurer of Bumdes Dhana Adhyata who acted as informants. The results ofs the research show that through the risk management method BUM Desa negotiates with customers by rescheduling credit payments, reviewing the contents of the credit agreement and making collections if customers still do not make payments after negotiations involving Kelian Dinas, Bimas, Babimsa and BUM Desa Supervisors
Pengaruh Kualitas Pelayanan, Sosialisasi Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Karangasem Semardika, I Gusti Ngurah; 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/p0n4hd15

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of reìgiìonal iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs, whiìch from yeìar to yeìar iìncreìaseìs veìry siìgniìfiìcantly. Iìf eìveìry ciìtiìzeìn or taxpayeìr compliìeìs iìn payiìng motor veìhiìcleì tax, theìn theì poteìntiìal reìgiìonal iìncomeì oriìgiìnatiìng from motor veìhiìcleì tax wiìll beì proportiìonal to theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs eìveìry yeìar. Howeìveìr, theì facts on theì ground areì iìnveìrseìly proportiìonal, an iìncreìaseì iìn theì numbeìr of motoriìzeìd veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìveìnueì. Thiìs artiìcleì aiìms to deìteìrmiìneì theì iìnflueìnceì of Seìrviìceì Qualiìty, Sociìaliìzatiìon, and theì Samsat Driìveì THRU Systeìm on motor veìhiìcleì taxpayeìr compliìanceì at theì Karangaseìm Reìgeìncy Samsat offiìceì.  Thiìs reìseìarch useìs quantiìtatiìveì meìthods, data colleìctiìon teìchniìqueìs usiìng queìstiìonnaiìreìs and theì populatiìon and sampleì iìn thiìs reìseìarch iìs 100 peìopleì.   Data from thiìs reìseìarch was colleìcteìd by diìstriìbutiìng queìstiìonnaiìreìs and theìn theì data was analyzeìd usiìng theì multiìpleì liìneìar reìgreìssiìon meìthod.  Theì sampliìng teìchniìqueì useìs random sampliìng teìchniìqueì. Theì reìsults of thiìs reìseìarch show that Seìrviìceì Qualiìty and Sociìaliìzatiìon do not haveì a siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì, whiìleì theì driìveì thru Samsat systeìm has a posiìtiìveì and siìgniìfiìcant eìffeìct on taxpayeìr compliìanceì.
Analisis Tingkat Kepuasan UMKM Terhadap Penerapan Digital Payment Qris Pada Pelaku UMKM Bali Bangkit Di Kota Denpasar Kusumawati, Ni Putu Diah; 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/ax3ksk83

Abstract

The research aims to determine the level of satisfaction of MSMEs with the implementation of Qris digital payments among Bali Bangkit MSMEs in Denpasar City. Data collection use a preliminary survey method and distributing questionnaires to Bali Bangkit MSME owners in Denpasar City. The population in this research is all small and medium industries in Bali Bangkit Denpasar with a total of 72 Bali Bangkit MSMEs in Denpasar City. The sample was determined using a census technique where all members of the population were sampled so that the sample in this study were 72 Bali Bangkit MSMEs in Denpasar City. Data analysis was carried out by comparing the perception of user expectations with the performance of Qris digital payments as perceived by Bali Bangkit MSMEs in Denpasar City. Based on the results of the analysis, the conclusion of this research is that the user satisfaction index is 96.47%, which shows that the user satisfaction index is in the very satisfied criteria. Overall, users can be said to be very satisfied with using Qris.
Pengaruh Kepemilikan Manajerial, Ukuran Perusahaan, Leverage, Dan Profitabilitas Pada Tax Avoidance Studi Empiris Perusahaan Manufaktur Pertambangan Yang Terdaftar Di BEI Pada Tahun 2019-2023 Sintya Dewi, Dewa Ayu; 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: 10.32795/2yfmmf25

Abstract

The population used is mining manufacturing issuers in 2019-2023. From the criteria used, a sample of 18 companies was obtained. Data collection was carried out by conducting documentation studies of company financial reports and analysis using regression equations. Based on the results of the research and discussion that have been presented, it can be concluded that the managerial ownership company size and profitability have a positive effect on tax avoidance while leverage have no effect on tax avoidance mining manufacturing companies on the IDX in 2019-2023
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal Dan Penerapan Budaya Tri Hita Karana Terhadap Kecenderungan Kecurangan Dana Desa Se-Kecamatan Banjar Buleleng Mitha, Dewa Ayu Putu Pradnya; Sumadi, Ni Komang; Wati, Ni Wayan Alit Erlina
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: 10.32795/8k85sr58

Abstract

Village Fund Management, in accordance with the mandate of Law Number 6 of 2014, requires evaluation to ensure that there are no deviations in the use of APBN funds distributed annually as a source of village income. This evaluation also aims to optimally integrate all budget allocation activities from the government to the village (Directorate General of Fiscal Balance, 2023). The purpose of the study was to determine the level of Village Apparatus Competence, Internal Control System, Implementation of Tri Hita Karana on the Tendency of Village Fund Fraud in Banjar Buleleng District. The data in this study came from primary data in the form of questionnaires. The subjects in the study were 17 Village Offices in Banjar District, Buleleng Regency with a total of 153 Village Office employees. The results of the analysis showed that Village Apparatus Competence, Internal Control System, and Implementation of Tri Hita Karana all had a negative effect on the Tendency of Village Fund Fraud in Banjar Buleleng District, which means that the higher the three factors, the lower the tendency for fraud.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Penggunaan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada BUMDES Se-Kabupaten Klungkung Pradnya Putri, I Gusti Ayu Eka; Sumadi, Ni Komang; 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/mcha7n20

Abstract

An entity's management of financial resources is accounted for through the quality of its financial statements. Structured reports on the financial position and transactions completed and reported by a reporting entity characterise the quality of financial statements. Financial statements are considered high quality and valuable to various users if the data presented are understandable, relevant, reliable and comparable. The level of education, accounting knowledge, and the use of information technology are some of the variables that affect the quality of financial statements. The purpose of this study was to examine the effect of education level, accounting knowledge, and use of technology on the quality of financial reports produced by BUMDes throughout Klungkung Regency. Using primary data, this study employed quantitative research methodology. A total of 238 BUMDes employees in Klungkung Regency became the population of this study. Purposive sampling was used in this study to determine the sample size, which resulted in 54 respondents. The research findings show that the level of education significantly and positively affects the quality of financial statements. The quality of financial statements is positively and significantly influenced by accounting knowledge. The quality of financial statements is not affected by the use of information technology. Based on the findings of the current study, it is anticipated that by determining technology needs, improving infrastructure, educating system users, and conducting frequent assessments, the use of technology will increase.
Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Consumer Goods Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Warjana, Putu Erik; Padnyawati, Kadek Dewi; 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/w9dy0s42

Abstract

This research aims to test and analyze the factors that influence stock returns of consumer goods sector companies with company size as a moderating variable listed on BEI in 2021-2023. These factors include Return on Equity (ROE) and Debt to Equity Ratio (DER). The population used in this research are companies that have gone public or are listed on the Indonesian Stock Exchange in the consumer goods sector from 2021 to 2023. The research sample was taken using purposive sampling, where the sample is used if it meets the following criteria: (1) The company has published a report financial statements every quarter during, (2) The company does not experience losses during 2021 to 2023. (3) Consumer goods companies that are not delisted or re-listed during 2021 to 2023. (4) Shares of each company are actively traded every quarterly during. The analysis technique used is SEM (structural equation model). The research results show that ROE has a positive and significant effect on stock returns. DER has no effect on stock returns. Company size is not able to moderate the relationship between ROE and stock returns. Company size is not able to moderate the relationship between DER and stock returns.
Analisis Peranan Akuntansi Dalam Mencegah Dampak Negatif Limbah Terhadap Lingkungan: (Studi Kasus Pada Salah Satu Rumah Sakit Swasta di Denpasar-Bali) Mudana, I Komang Restu; 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: 10.32795/9endnx26

Abstract

The purpose of this study is to analyze the environmental awareness raised by the findings at Surya Husadha Hospital Ubung-Denpasar. The method of data collection that is used is a qualitative approach that uses methods such as observation, interviews, and literature studies The results of the study indicate that Surya Husadha Hospital has managed hospital waste by cooperating with third parties and making financial records for waste management. Based on the results of the data analysis, it is concluded that although Surya Husadha Hospital has managed to improve its environmental condition, it is still not perfect. The purpose of this study is to enable Surya Husadha Hospital to conduct a more thorough identification, assessment, measurement, presentation, and expression of environmental fees more comprehensively.

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