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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 Literasi Keuangan Dan Pengetahuan Akuntansi Terhadap Kinerja UMKM Di Tabanan Padmawati, I Gusti Ayu Komang Sagung; Sumadi, Ni Komang; 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/a9cc2060

Abstract

This study aims to examine the influence of financial literacy and accounting knowledge on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Tabanan. MSMEs play a strategic role in the economy, especially in creating jobs and improving community welfare. MSME performance reflects the level of achievement in implementing programs to realize an organization’s vision and mission. The population in this study consists of 47,957 MSMEs registered with the Tabanan Regency Cooperative and SME Trade Service. The sampling method uses incidental sampling, and based on the Slovin formula, a sample of 100 respondents was obtained. The data analysis technique used is multiple linear regression. The results show that financial literacy has a significant positive impact on MSME performance. The higher the financial literacy of business owners, the better their business performance. Accounting knowledge also has a significant positive impact on MSME performance. Increasing accounting knowledge among business owners will improve their business performance.
Pengaruh Efektivitas Pengendalian Internal, Love of Money, Religiusitas Terhadap Kecurangan Pengelolaan Dana Desa Se-Kecamatan Pupuan Kabupaten Tabanan Utpatti, Ni Nyoman Dewi Sanistyawati; Sumadi, Ni Komang; Andayani W, Rai Dwi
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: 10.32795/78xw3k76

Abstract

A village, according to Law Number 6 of 2014, is a legal community unit with territorial boundaries that has the authority to regulate and manage government affairs and community interests based on the rights of origin and traditions recognized in the Indonesian government system. The Village Government, led by the Village Head and assisted by village officials, is responsible for managing village finances, including Village Funds which are sourced from the APBN and used for governance, development, guidance and community empowerment. Village financial management is regulated in Minister of Home Affairs Regulation Number 20 of 2018 and Number 73 of 2020, and the use of Village Funds is regulated by Village Minister Regulation Number 7 of 2023. The planning process to accountability of the APBDes is carried out by the Village Head together with village officials and involves the Village Consultative Body (BPD). Even though there is a detailed internal control system, irregularities or fraud still occur in village financial management, especially the Village Fund, which involves data manipulation, asset theft, or violations of business ethics. This research is quantitative research by testing hypotheses on the influence of independent variables, namely Internal Control Effectiveness, Love of Money, Religiosity, which influence the dependent variable, namely Fraud. The population in this study was all village officials including the Village Head, Village Secretary, Village Technical Executive and Village Regional Executive, along with all members of the Village Consultative Body (BPD) in villages throughout Pupuan District, Tabanan Regency, totaling 330 people. The nuumber of sampeles in this studiy was 126 using the Purposive Sampling and tested using multiple linear regresion analiysis technques. Based on research, The effectiveness of internal control and religiosity have a negative and significant effect on fraudulent management of village funds, while love of money has no effect on fraudulent management of village funds.
Kinerja Sistem Informasi Akuntansi: Dukungan Manajemen Puncak, Kualitas Sistem, Formalisasi Pengembangan: (Studi Kasus: Lembaga Perkreditan Desa Se-Kecamatan Mengwi Badung) Ni Wayan Septiantari Dewi; Wati, Ni Wayan Alit Erlina; 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/x0kqfr37

Abstract

The level of achievement that an individual or team within an organization can access and manage, based on their designated authority and responsibilities, in compliance with legal standards without breaking the law and in accordance with the moral and ethical results, is referred to as the accounting information system performance. eventually turns into accounting data that is applicable to decision-making. The purpose of this study is to evaluate the formalization of system development, the effectiveness of the accounting information system, and the impact of top management assistance. This study, which focused on a sample of 190 employees from the Mengwi, Badung District LPD, was carried out at LPDs in the Mengwi District. Coefficient of determination, multiple linear regression, hypothesis testing, and traditional assumption tests were used to examine the data. The results show that the accounting information system's performance is positively and considerably influenced by top management support. Furthermore, the performance of the accounting information system is positively and significantly impacted by its quality. Moreover, the performance of accounting information systems is positively and considerably impacted by the formalization of system development.
Efektivitas Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Meningkatkan Akuntabilitas Laporan Keuangan Desa : (Studi Kasus Desa Dinas Kesiman Petilan, Kecamatan Denpasar Timur) Indriantini, Ni Wayan Bela; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari
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: 10.32795/3cbd9n80

Abstract

The purpose of this study is to evaluate how well Kesiman Petilan Village, East Denpasar District, has been able to improve the accountability of village financial reporting by implementing the village financial system (siskeudes). Data collection methods include documentation, interviews, and observation, all of which are done using qualitative descriptive technique. Four participants participated in this study as informants. Kinds of reports, timeliness and correctness of reporting, applicability of requirements, procedures, elucidation of reporting stages, and feedback. Based on both vertical and horizontal accountability indicators, it is possible to draw the conclusion that the village government's reporting and accountability are both good and accountable in terms of the accountability of the village financial reports. Although manual administration requires more time and has the possibility for fraud, this Siskeudes program is more effective and efficient in that regard.
Pengaruh Persepsi, Motivasi, Pengetahuan Perpajakan Terhadap Pilihan Berkarir Sebagai Konsultan Pajak: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia) Suartini, Ni Made; I Wayan Sudiana; Kadek Dewi Padnyawati
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/z62s1m55

Abstract

Careers in taxation have great opportunities for accounting graduates, especially as tax consultants, because the profession is still very much needed. In choosing a tax consultant can be influenced by many factors such as perception, motivation and taxation knowledge. This study aims in this study to determine the effect of perception, motivation and knowledge of taxation on student interest in a career as a public accountant. The population in the study were students of the Accounting Department of Hindu University of Indonesia who had taken taxation courses with the sample used, namely 196 respondents. The research method used is quantitative. The data analysis technique used in this study is multiple linear regression, the coefficient of determination, the F test and the t test. Based on the results of the study, it can be seen that perception has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.316 and sig 0.001 is obtained. (2) motivation has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.314 and sig 0.000 is obtained. (3) taxation knowledge has a positive and significant effect on student interest in a career as a public accountant, where a regression coefficient of 0.242 and sig 0.000 is obtained. The magnitude of the influence of the independent variables on student interest in a career as a public accountant is 59.3%.  
Pengaruh Kompetensi Sumber Daya Manusia, Pengendalian Internal, Moralitas Individu, dan whistleblowing system Terhadap Pencegahan Fraud Marheni, Ni Luh; 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/eq00nd41

Abstract

Efforts to avoid fraud are essentially aimed at reduce opportunities for perpetrators, making them vulnerable to misappropriation. By tightening supervision in high-risk areas, the possibility of fraudulent activities can be reduced. This research was conducted at the village office in Pupuan sub-district. Data was collected using a structured questionnaire that was specifically developed to capture and assess each variable accurately. The analysis findings show that human resource capabilities have a positive and significant impact on preventing fraud. Internal control mechanisms also play a positive and significant role. In addition, individual morality has a positive and significant effect on efforts to prevent fraud, and the implementation of a reporting system for violations further strengthens fraud prevention with a positive and significant effect.
Pengaruh Tingkat Pertumbuhan Tabungan, Tingkat Suku Bunga Kredit dan Kecukupan Modal Terhadap Profitabilitas Lembaga Perkreditan Desa di Kecamatan Penebel Tabanan INDAH LESTARI, NI PUTU MAWAR; Kusumawati, Ni Putu Ayu
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: 10.32795/1neq8c26

Abstract

The purpose of this research is to examine how factors like capital adequacy, deposit growth rate, and credit interest rate affect the profitability of LPDs in Tabanan's Penebel District. This research aims to shed light on the elements that impact LPDs' financial success and provide future management advice based on what we learn. A quantitative strategy based on multiple linear regression analysis approaches is used in the study procedure. All LPDs registered in Penebel District make up the population, and 132 LPDs were selected for the research. Secondary data culled from LPD yearly reports is what's utilised. While the research found no significant influence of credit interest rate or capital adequacy on LPD profitability, savings growth rate did have a positive and statistically significant effect.
Kepatuhan Pajak Individu: Sosialisasi Perpajakan, Tax Morale, Ketegasan Sanksi Pajak Febriyanti, Ni Kadek Ayu; Indraswarawati , Sang Ayu Putu Arie; Muliati, Ni Ketut
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/fftvmh21

Abstract

Compliance with taxation is affectes by internal as well ass external factors. Proper dissemination of tax information, high moral responsibillity in taxation, and firm application of sanction are consideres to improve compliance especially among personal taxpayers. This study aims to asses the influence of tax socialitation, tax morale and strict enforcement of sanctions on taxpayer compliance at the West Denpasar Tax Office.  The study applied a survey method by handing out questionaires to 100 participants selected through a simple random sampling procedure. The data obtained were analyzed using the multiple linear regression method. The findings revealed tha the three independent variables had a significant positive impact on individual taxpayer compliance. The results emphasize that strengthening tax socialization, improving tax morale, and maintaining consistent sanction enforcement are key strategies to boost taxpayer compliance.
Analisis Penyusunan Laporan Keuangan Pada Usaha Mikro Dedik Lukisan Putri, Ni Kadek Dewi Harnika; 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/hw1yjr74

Abstract

This research investigates how Dedik Lukisan, a micro-scale enterprise, prepares its financial reports and evaluates their alignment with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM). Utilizing a combination of observations, interviews, and document analysis, the study explores the company’s accounting and reporting practices. The results indicate that Dedik Lukisan’s financial reporting remains basic and has yet to fully implement the guidelines set by SAK-EMKM, as the records only include cash inflows and outflows without a complete structure such as a statement of financial position or income statement. The main factors influencing this are the limited knowledge of the owner and the absence of a computerized accounting system. This study concludes that the implementation of SAK-EMKM is crucial to improve the quality of financial statements for micro businesses, which in turn can support better business management, decision-making, and access to external funding sources.
Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak di Mediasi Oleh Sistem Pajak Elektronik Rimbi Rianthi, Gusti Ayu Putu; Alit Erlina Wati, Ni Wayan
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/y0ma9e93

Abstract

The development of a country's economy depends on an efficient tax structure.  Taxes constitute the primary instrument within Indonesia’s state revenue structure, functioning to fund government expenditures. This research seeks to explore the mediating effect of the computerized tax system in the relationship between tax knowledge and individual taxpayer compliance.  A questionnaire survey of 115 individual taxpayers at KPP Pratama Tabanan was used in this quantitative investigation. By applying SEM-PLS as the analytical method, the study demonstrates that tax knowledge has a favorable effect on taxpayer compliance and promotes the adoption of the electronic tax system, and that the electronic tax system has a favorable effect on compliance.  According to mediation tests, the electronic tax system somewhat mediates the relationship between tax knowledge and compliance.  These findings suggest that increasing tax literacy and utilizing computerized tax systems to their fullest potential are two crucial strategies for improving compliance.

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