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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 Aparatur Desa, Kejelasan Sasaran Anggaran, Komitmen Organisasi, Dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Selemadeg Barat Kabupaten Tabanan Parastuti, Ni Luh Putu Nita; Sumadi, Ni Komang; Putra, I Putu Deddy Samtika
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: 10.32795/4bemq664

Abstract

This research explores the influence of Village Apparatus Competence, Clarity of Budget Targets, Organizational Commitment, and Internal Control System on Accountability of Village Fund Management in West Selemadeg District, Tabanan Regency. By using a quantitative approach, this research found that all of these independent variables have a positive and significant influence on accountability. The results of the analysis show that Village Apparatus Competence (? = 0.653), Clarity of Budget Targets (? = 0.237), Organizational Commitment (? = 0.310), and Internal Control System (? = 0.256) contribute significantly to increasing accountability in village fund management. This research also notes limitations such as the use of only four variables and the long time for distributing questionnaires, and recommends the development of other variables, training of village officials, budget evaluation, joint activities to increase commitment, and strengthening the internal control system to increase the effectiveness of village fund management. 
Pengaruh Pengendalian Internal, Whistleblowing System Dan Moralitas Individu Terhadap Pencegahan Kecurangan (Fraud) Pada LPD Se-Kecamatan Ubud Lestari, Ni Putu Juni; Wati, Ni Wayan Alit Erlina; 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/qe9j0m16

Abstract

Accounting knowledge plays a crucial role in the effective management of LPD funds. However, there is also the potential for misuse of this knowledge, leading to issues such as fraud. This study aims to investigate the impact of internal control, whistleblowing systems, and individual morality on fraud prevention within LPDs in the Ubud District. The study's population consists of all LPD employees in the Ubud District, comprising 378 employees across 30 LPDs. Data was collected from all 378 employees using a saturated sampling technique. The analysis methods employed include multiple linear regression, the coefficient of determination, as well as t-tests and F-tests. The results show that internal control systems, whistleblowing mechanisms, and personal ethical standards each contribute positively and significantly to the prevention of fraud.
Pengaruh Budaya Organisasi Sistem Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Dana BumDes di Kecamatan Seririt Candra Yani, Ni Putu Devy; Muliati, Ni Ketut; 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/t38swt24

Abstract

Fraud is a deviant and illegal act intentionally committed by individuals or groups to gain illegitimate benefits and can disadvantage others. Fraud prevention is an effort to prevent someone from engaging in potentially detrimental fraudulent activities. This study aims to determine the influence of Organizational Culture, Internal Control System, with also Whistleblowing System on Fraud Prevention in the management of Bumdes funds in Seririt District. This research was conducted in 11 BUMDes in the Seririt District, involving all BUMDes employees as the sample, totaling 70 individuals. The technique used was saturated sampling, and data analysis was performed using multiple linear regression methods. The results of this study indicate that Organizational Culture has a positive with also significant effect on fraud prevention. The Internal Control System has no effect on fraud prevention. The Whistleblowing System has a positive and significant effect on fraud prevention
Pengaruh Dana Pihak Ketiga, Loan To Deposit Ratio, Dan Non Perfoming Loan Terhadap Kinerja Keuangan Pada Bank Digital Indonesia Tri Yunita Sari, Ni Komang; Muliati, Ni Ketut; Pramuki, Ni Made Wisni Arie
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/v37m3e21

Abstract

The financial performance of a bank reflects the extent to which the bank has succeeded in its operations. Banking financial performance is a crucial element in evaluating the overall achievements of a bank. This includes assessments of assets, liabilities, liquidity, and other elements. A company with optimal financial performance will achieve maximum profits, which in turn will demonstrate a high return on investment. This research investigates the effects of third-party funds, LDR, and NPL on the financial outcomes of digital banks in Indonesia. The study covers all digital banks operating in Indonesia between 2021 and 2023, with a total of 15 banks considered. The sampling process was conducted using a purposive sampling technique, focusing on two main criteria: (1) digital banks located in Indonesia and (2) those that published financial statements for the years 2021-2023. The analysis utilized multiple regression methods to examine the data. The results indicate that third-party funds do not significantly affect the financial performance of digital banks in Indonesia. In contrast, the loan-to-deposit ratio has a substantial and positive impact on financial performance, while non-performing loans do not significantly influence these banks' financial outcomes
Analisis Prosedur Pemberian Kredit Untuk Mencegah Kredit Macet Pada Lembaga Perkreditan Desa (LPD) Desa Adat Kedisan Kecamatan Tegallalang Yani, Ni Putu Linda; Putra, I Putu Deddy Samtika; 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/dbyvgn87

Abstract

LPDs have a strategic role in providing access to credit to rural communities, which are often difficult to reach by formal financial institutions.One of the objectives of LPDs is to improve community welfare through the provision of credit tailored to local needs.However, in recent years, serious problems have emerged related to the increasing number of non-performing loans in LPDs.Non-performing loans can threaten the continuity of LPD operations reduce liquidity, and ultimately affect the overall financial stability of the LPD. The research team at Kedisan Traditional Village's Village Credit Institution (LPD) set out to find out how they avoid bad debts while extending credit. In this study, comparative descriptive analysis was used as an analytical tool. Specifically, the researcher compared the theoretical procedures for awarding credit with the results obtained from data collected through observation at the object of research. It is clear from the interview results that LPD Desa Adat Kedisan's credit granting procedures are theoretically sound; however, in practice, the LPD makes errors during the credit analysis stage, when it incorrectly evaluates the customer's character and the collateral.Some things that can be done by Kedisan LPD are repeated checks of the requirements given by prospective customers and being more careful in the assessment so that there are no repeated mistakes and the need to carry out ongoing training for LPD staff to improve credit analysis skills, and increase socialization to the community about financial management and the importance of paying credit on time.
Pengaruh Persepsi Kemudahan Penggunaan, Persepsi Keamanan Dan Manfaat Terhadap Minat Pemakaian Financial Technology Pada Penggunaan Pembayaran Digital UMKM Kabupaten Badung Darmayanti, Rai; Ayu, Putu Cita; 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/tg8dzb36

Abstract

Fintech is the use of technology to provide innovative solutions in the financial industry. Fintech combines elements of finance with information and communication technology. The goal is to create products and services that are more efficient, fast and easily accessible. This study aims to examine the Influence of Perceived Ease of Use, Perceived Security and Benefits on Interest in Using Financial Technology on the Use of Digital Payments for MSMEs in Badung Regency. This study uses a quantitative approach by determining the sample using the Slovin formula with an error rate of 10%, resulting in a total of 100 respondents in MSMEs in Badung Regency and data was collected through questionnaires. The data used are primary data in the form of responses from respondents, and processed using SPSS. The results of this study indicate that Perceived Ease of Use (X1), Perceived Security (X2), and Benefits (X3) have a positive and significant effect on Interest in Using Financial Technology (Y) in Badung Regency.
Pengaruh Tekanan, Kesempatan, Rasionalisasi Dan Kapabilitas Terhadap Kecenderungan Kecurangan Pengelolaan Keuangan Desa Putri, Ni Kadek Ayu Verayanti; Ayu, Putu Cita; 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/b2bart18

Abstract

Fraud in village financial management carried out by the government, especially at the village level, has often occurred in Indonesia since the decentralization of development to the village level, so that the village government has primary control over funds allocated through village funds and village fund allocations. The aim of this research is to determine the influence of pressure, opportunity, rationalism and capability on the tendency for fraudulent village financial management (Case Study in Banjar District Village Government). Population and sample used was 102 employees of the Banjar District Village Office. The data analysis used multiple linear regression,. The results of the analysis show that pressure has effect on the variable tendency for fraud in managing funds in Banjar District Village, opportunity has effect on the variable of tendency for fraud in managing funds in Banjar District Village, rationalism has a positive effect on the variable of tendency for fraud in managing funds in Banjar District Village. and capability has a effect on the variable tendency for fraudulent management of Banjar District Village funds.
Analisis Keperilakuan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Denpasar Setiawan, Putu Agus; Ayu, Putu Cita; Pramuki, Ni Made Wisni Arie
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/rkve9v85

Abstract

This research aims to examine and analyze taxpayer behavior in paying motor vehicle tax in Denpasar City. The theory underlying this research is the Theory of Planned Behavior (TPB). The population in this study were taxpayers registered at the Denpasar City Samsat office with a total of 835,311 taxpayers. The sampling method in this research is non-probability sampling using convenience sampling techniques. that happened to be found suitable as a data source. To be able to determine the number of samples in research, it can be calculated using the Slovin formula, so that a sample of 100 respondents is obtained. Data analysis techniques using SEM (structural equation modeling). The research results show that attitude has an insignificant positive effect on taxpayers' intention to pay motor vehicle tax. Subjective norms have a positive and significant effect on taxpayers' intentions to pay motor vehicle taxes. Perceived behavioral control has a positive and insignificant effect on the intention to pay motor vehicle tax. Perceived behavioral control has a positive and significant effect on taxpayer compliance behavior in paying motor vehicle taxes. Intention to pay taxes has a positive and significant effect on taxpayers' compliant behavior in paying motor vehicle taxes.
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing dan Good Corporate Governance Terhadap Pencegahan Kecurangan Akuntansi Pada BUMDes Se- Kecamatan Bebandem Witari, Ni Putu Cesaria; Sumadi, Ni Komang; 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/h7241j63

Abstract

ABSTRACT BUMDes, a business unit focused on saving loans and utilizing village funds for asset management and services, aims to improve the prosperity of the community. However, many BUMDes face challenges due to corruption. One solution to reduce fraud is enhancing human resources (HR) competence. This study uses double linear analysis with data collected through a five-point Likert scale. The data analysis includes narrative statistics, instrumental tests, classical predictive tests, double linear regression, and hypothesis testing. The results show that HR competence has a positive and significant effect on fraud prevention in BUMDes in Bebandem, meaning that improving HR skills can reduce fraud. In contrast, whistleblowing does not significantly impact fraud prevention, possibly due to system weaknesses or ineffective whistleblowing systems. Good corporate governance (GCG), however, also has a positive and significant effect on fraud prevention. These findings highlight the importance of HR competence and GCG in preventing fraud in BUMDes, while improving whistleblowing systems is needed for better effectiveness.
Pengaruh E-Commerce, Sistem Informasi Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Keuangan UMKM Di Kota Denpasar Again, Ni Luhtu Aprilia; Putra, Cokorda Gde Bayu; Hutnaleontina, Putu Nuniek
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/gf2xhk47

Abstract

The study aims to empirically analyze the influence of e-commerce, accounting information systems and human resources (HR) on the financial performance of micro, small and medium enterprises (MSMEs) in Denpasar City. In determining the sample,the researdh used the Slovin formula with the results obtained by a total of 100 MSMEs with a sampling method, namely probability random sampling using stratified random sampling. The data analysis technique used is partial least square-based structural equation model. The results of the study show that e-commerce, variabels, accounting information systems and human resources (HR) have a significant positive influence on business financial performance.

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