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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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Analisis Perhitungan Harga Pokok Produksi Dengan Pendekatan Activity Based Costing Pada Merta Jiwa Mebel I Nengah Suardana; Putra, Cokorda Gde Bayu; Putu Nuniek Hutnaleontina
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/jpqv7x90

Abstract

This research was conducted at Merta Jiwa Mebel with the main aim of identifying unit  production costs using the activity-based costing (ABC) method and comparing the results with the conventional system currently implemented by the company. Precise determination of the cost of goods manufactured is essential for supporting effective business decisions. Using a qualitative descriptive approach, data were collected through interviews, direct observation, and documentation. The results show that the unit production cost calculated with the ABC method is Rp457,997 for door frames, Rp465,493 for window frames, Rp1,173,048 for door leaves, and Rp391,824 for window leaves. The findings imply that Merta Jiwa Mebel should adopt the ABC system in its cost calculations, as this approach enables a more precise distribution of production expenses by allocating overhead costs according to suitable cost drivers.  
Pengaruh Pemahaman Perpajakan, Efektivitas Layanan, Dan Sanksi Terhadap Kepatuhan Membayar Pajak Kendaraan Di Kabupaten Tabanan I Dewa Gede Nata Susila; Ni Komang Sumadi; I Made Endra Lesmana Putra
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/xx52wc76

Abstract

Taxes are a vital source of government revenue that support economic growth and development, both nationally and regionally. Motor vehicle tax, as part of regional taxation, significantly contributes to Regional Original Income (PAD), which is then allocated to finance development programs and public services. This study aims to analyze the effect of tax understanding, service effectiveness, and sanctions on motor vehicle taxpayer compliance. A quantitative approach was applied using a survey of 81 respondents selected through stratified random sampling based on the distribution of taxpayers across ten districts. Data were analyzed using multiple linear regression. Simultaneously, the three variables significantly affect taxpayer compliance. These results suggest that efforts to improve taxpayer compliance should emphasize tax education and enhancing service quality.
Analisis Penerapan Akuntansi Tentang Aset Tidak Berwujud Pada Bisnis Waralaba Anemone Citradewi, Ni Komang Tri; Lesmana Putra, I Made Endra Lesmana Putra
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/nq6wkq10

Abstract

This study aims to analyze and understand the application of accounting for intangible assets in franchise businesses. The research employs a qualitative method by examining accounting practices based on SAK EMKM Chapter 12 on Intangible Assets. The study was conducted at Anemone Dajan Peken Tabanan with the franchise manager as the informant. Data were collected through observation, interviews, and document study. Data analysis was carried out through data collection, data reduction, data presentation, and conclusion drawing. The findings show that intangible assets such as trademarks, learning systems, teaching module copyrights, goodwill, and franchise licenses play an important role in Anemone’s business. However, the accounting practices at Anemone Dajan Peken remain simple and do not fully comply with SAK EMKM Chapter 12. The franchise fee, which should be recognized as an intangible asset and amortized over five years, was instead fully expensed in the year the transaction occurred, causing the financial information presented to inadequately reflect the actual condition of the business.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli Aryanata, I Ketut Dimas; 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/rss3t876

Abstract

This study examines the role of the government in enhancing compliance with motor vehicle tax in Bangli Regency. Through a case study design, information was gathered by conducting comprehensive interviews with active taxpayers to explore their perceptions and experiences regarding government policies and programs. The findings indicate that government efforts, including mobile Samsat services, e-Samsat, and tax amnesty programs, have facilitated taxpayer compliance by providing accessible services and financial incentives. Continuous education through socialization, local media, and direct outreach further supports taxpayers’ understanding of the importance of timely tax payment. However, variations in taxpayer awareness, technical limitations in digital services, and socio-economic factors remain challenges that affect compliance. Overall, effective tax compliance requires a holistic strategy combining accessible services, ongoing education, persuasive approaches, and consistent supervision. These findings contribute to understanding the dynamics of taxpayer behavior and provide recommendations for improving government interventions to increase tax compliance.
Peran Badan Usaha Milik Desa (BUMDes) Dalam Pengelolaan Potensi Desa Untuk Meningkatkan Pendapatan Asli Desas Maju Mandiri Desa Peguyangan Kaja Denpasar): Studi Kasus BUMDes Maju Mandiri Desa Peguyangan Kaja Denpasar Putrawan, I Komang Bayu Aditya; Sudiana, I Wayan; Yuniasih, 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/v10czh24

Abstract

This research seeks to explore the contribution of the Village-Owned Enterprise (BUMDes) Maju Mandiri in utilizing village resources and addressing business obstacles to enhance Village Original Income (PADes) in Peguyangan Kaja, Denpasar. A descriptive qualitative approach was applied, observations, documentation, and literature reviews as data collection methods. Findings reveal that BUMDes Maju Mandiri operates three core business units: trading, intermediary services (providing consumption needs for village events), and PPOB (bill payment services). These units make a considerable contribution to PADes, though they face barriers such as competition from private retailers, taxation requirements, and limited starting capital. Even with a profit decline in 2023, the enterprise consistently generated income for PAD. The study concludes that BUMDes plays a relatively effective role in boosting PADes and fostering local economic prospects. Recommendations include leveraging village assets such as Tukad Rarangan tourism and MSMEs, enhancing service quality, and strengthening both marketing and partnership strategies. 
Analisis Penerapan Sistem  Keuangan  Desa  (Siskeudes) Dalam  Pengelolaan  Keuangan  Pendapatan  Dan Belanja  Desa  (APBDES) Di Desa  Kecamatan Pupuan Kabupaten  Tabanan. Sumarliati, Ni Putu; Ni Ketut Muliati
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/ts49jc96

Abstract

The village financial system is a very crucial part of good village governance. With a well-organized, transparent, and accountable financial system, villages can manage village budgets and funds more effectively for the welfare of the community. This study aims to determine the application of the village financial system (Siskeudes) in the management of village income and expenditure finances (APBDES) in Pupuan District Village, Tabanan Regency. Data collection was carried out by conducting interviews with several sources. The data analysis steps were carried out by collecting data, analyzing data which can then be concluded. From the results of the analysis that has been carried out, it can be seen that most villages in Pupuan District use the village financial system to manage the village income and expenditure budget (APBDes). The obstacles faced by Pupuan District villages in implementing the authority to manage village finances are the minimal capacity of the apparatus, relatively narrow planning time, lack of village institution functions, and low participation of the community, government apparatus.  
Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja Umkm Pada Sektor Kuliner Di Kabupaten Gianyar herawati, pande kadek; 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: 10.32795/7dqsgr49

Abstract

This study aims to test and analyze the influence of Financial Technology and Financial Literacy on the Performance of MSMEs in the Culinary Sector in Gianyar Regency. This research is quantitative, using a questionnaire for data collection and a Likert scale for measurement. The population in this study is MSMEs in the Culinary Sector in Gianyar Regency. The sampling method uses stratified random sampling with a sample of 89 respondents. Data analysis techniques use multiple regression analysis with SPSS 29. The results show that partially Financial Technology and Financial Literacy have a significant positive effect on MSME Performance. The implications of this research can be used as a basis for developing strategies to improve the performance of MSMEs through the adoption of financial technology and increasing financial literacy.
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Sektor Farmasi (BEI) Tahun 2021-2023 Septyawan, I Kadek Agus; 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/g82bm239

Abstract

This study aims to determine the effect of audit tenure, auditor reputation, and audit committee on audit quality in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population in this study was all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a total of 12 companies over the three years of observation. Sampling used a non-probability sampling method with purposive sampling, resulting in a total sample of 36 data. To test the hypothesis, descriptive statistical analysis, classical assumption tests, logistic regression analysis, and coefficient of determination were used using SPSS. The results showed that audit tenure had no effect on audit quality, while auditor reputation and audit committee had a positive effect on audit quality.  
Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi: Studi Empiris pada Koperasi Serba Usaha se-Kecamatan Gianyar Luh Yunadi Marsela; Indraswarawati, Sang Ayu Putu Arie; Satriya , I Wayan Budi
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/pkhm2e48

Abstract

T The skill or desire of an individual to handle or utilize their own financial information in a way that ultimately hurts other people is known as accounting fraud. This study sought to determine how organizational committees and internal control systems affected accounting in Gianyar Province businesses. Purposive and non-probabilistic selection methods were used to choose 160 respondents from among 51 operating firms in Gianyar Province for this study.  Multiple linear regression analysis was used to examine the collected data.  The results of the study demonstrated that local accounting fraud was significantly impacted negatively by the internal control system.  Moreover, the local community suffers greatly as a result of organizational deception.  This suggests that a firm is more resilient and that the likelihood of accounting fraud is reduced the better the internal control system is put in place.
Pengaruh Persepsi Kemudahan, Kepercayaan dan Fitur Layanan Terhadap Minat  Mahasiswa Menggunakan Financial Technology (Fintech): Seluruh Mahasiswa Aktif Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia Yuli Artini, Ni Luh Putu; 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/gpkk6x90

Abstract

Financial Technology is an investment alternative that presents options for people who wish to access financial services in a practical, efficient, convenient and economical manner. This study aims to determine the effect of perceived convenience, trust, and service features on interest in using financial technology (fintech). The final sample in this study was 225 responden from the Faculty of Economics, Business and Tourism, Indonesia Hindu University Active who were willing to answer the questionnaire. The analysis technique used is multiple linear regression. The results of the study show that perceived convenience, trust, and service features have a positive effect on interest in using financial technology (fintech).

Page 54 of 54 | Total Record : 540

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