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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 600 Documents
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Analisis Penerapan PSAK 241 Pada Usaha Budidaya Bibit Ikan Bandeng UD Matsya Ajeg Ni Putu Widiastiti; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/3b7h5457

Abstract

This study aims to analyze the application of biological asset accounting in the milkfish (Chanos chanos) fry farming business of UD Matsya Ajeg based on PSAK 241 on Agriculture. The study is motivated by the fact that many aquaculture businesses have not yet implemented biological asset accounting standards, resulting in financial reports that are inadequate for supporting business decision-making. The research employed a qualitative descriptive approach, with primary data obtained through observations and interviews with the business owner, and secondary data derived from financial records. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The results indicate that UD Matsya Ajeg has not formally recognized biological assets; fish eggs are still recorded as inventory and not classified as biological assets. In measurement, the company uses historical cost, whereas PSAK 241 stipulates fair value less estimated selling costs. Moreover, the presentation and disclosure of biological assets in financial statements remain simple and unsystematic. Full implementation of PSAK 241 is necessary to enhance the relevance, reliability, and transparency of financial information, thereby supporting effective managerial decision-making
Pengaruh Kesadaran Wajib Pajak, Sistem Samsat Drive Thru, Dan Program Pemutihan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Samsat Kota Denpasar I Gede Indra Suardinata; Ni Komang Sumadi; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ec38hy20

Abstract

Compliance is motivation to comply with existing rules. In the taxation, tax compliance is about fulfilling the obligation to pay taxes voluntarily to support national development. This study aims to investigate how Taxpayer Awareness, the Samsat Drive Thru System, and the Tax Amnesty Program affect motor vehicle taxpayer compliance at the Denpasar City Samsat. The study involved taxpayers registered at the Denpasar City Samsat with a total population of 1,019,523 people. From this population, 100 taxpayers were selected using a simple random sampling method with the Slovin formula. The results of the study indicate that the three factors—taxpayer awareness, the Samsat Drive Thru system, and the tax amnesty program—all have a positive and significant influence on motor vehicle taxpayer compliance.
Implementasi Sistem Pengendalian Internal Pada Sistem Penggajian Koperasi Konsumen Karya Dana Pertiwi Di Denpasar Ni Komang Sri Septina Dewi; Cokorda Gde Bayu Putra; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kaq3bz27

Abstract

Internal control system is a process that involves all levels of the organization which aims to provide adequate confidence in the achievement of objectives related to operations, reporting and compliance. This research aims to find out how the internal control system for the payroll system at Koperasi Konsumen Karya Dana Pertiwi. The method used in this research is qualitative descriptive analysis, namely analysis carried out by describing and understanding research phenomena based on qualitative data. Data was collected through observation, interviews and documentation. The results of this research found that payroll at Koperasi Konsumen Karya Dana Pertiwi consists of functions, documents and procedures that form unified system. Meanwhile, the internal control system for the payroll system still has dual functions in the control activity component.
Pengaruh Pemahaman Akuntansi, Citra Profesi, Dan Pertimbangan Finansial Terhadap Minat Mahasiswa Akuntansi Menjadi Seorang Auditor: (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia) Ni Wayan Sepiani; Sang Ayu Putu Arie Indraswarawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/0qxc1b50

Abstract

Auditor is considered the career most accounting students can choose because more and more companies in Indonesia have gone public and have more than one shareholder. In an effort to keep the business running without any irregularities in financial reports, the Company needs to monitor and require valid information about the activities carried out by management in the Company. The population in this study was 338 accounting study program students with a sample size of 184 students. The analysis technique used is multiple linear regression. The research results show that understanding accounting, professional image, and financial considerations have a positive and significant effect on students' interest in becoming an auditor.
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada SMK Negeri 1 Klungkung Putu Liana Anggreni; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/bvhqyw17

Abstract

BOS funds are funds used to finance non-personnel costs at primary and secondary education institutions in the implementation of compulsory learning programs, and can support a number of other activities in accordance with the provisions of applicable laws. This study aims to analyze accountability and transparency in the management of School Operational Assistance (BOS) funds at SMK Negeri 1 Klungkung. Data collection was carried out through interviews with several related sources. The steps of data analysis include data collection, data analysis, and drawing conclusions. The results of the analysis show that the management of BOS funds at SMK Negeri 1 Klungkung has gone well and in accordance with Permendikbud No. 2 of 2022. The application of the principle of accountability in the management of BOS Funds at SMK Negeri 1 Klungkung has been carried out well, as reflected in the accountability for the preparation of RKAS, bookkeeping and archiving of transaction evidence, as well as the preparation of realization reports submitted to related parties. However, the application of the principle of transparency in the management of BOS Funds at SMK Negeri 1 Klungkung still needs to be improved, especially in terms of information disclosure to the public and related parties regarding the use of these funds.
Analisis Akuntabilitas Dan Transparansi Dalam Praktik Tata Kelola Keuangan Berlandaskan Tri Hita Karana Di Pura Desa Lan Puseh Desa Adat Denpasar Ni Komang Ayu Trisna; I Wayan Sudiana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/74qwxy11

Abstract

This study aims to analyze accountability and transparency in financial governance practices based on the Tri Hita Karana concept at Pura Desa lan Puseh Desa Adat Denpasar. The background of this research is driven by the importance of implementing good governance principles in managing funds of religious organizations, which are sourced from donations (punia), voluntary contributions, and other offerings. The research method used is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The informants consist of the traditional village head (Bendesa Adat), temple treasurer, priest (Pemangku), and temple administrators (Pengempon). Data analysis applies the Miles and Huberman model, and data validity is ensured through method triangulation. The results indicate that accountability practices have been implemented quite well, as reflected in regular financial recording, the use of transaction evidence, and the preparation of financial reports after activities. However, the recording system is still simple and not yet standardized. Meanwhile, transparency has not been optimal, as financial information is only shared in internal meetings and not publicly accessible to the wider community. From the Tri Hita Karana perspective, financial management reflects harmony in parahyangan, pawongan, and palemahan. However, improving transparency is necessary to strengthen public trust and achieve better financial governance.
Analisis Kewajiban Akuntansi pada Lembaga Perkreditan Desa (LPD) Desa Adat Ungasan Komang Ayu Shinta Mahayani; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ba24e040

Abstract

This study's goal is to ascertain how the Bali Governor Regulation (PERGUB) Number 44 of 2017 is applied in the Ungasan Traditional Village Village Credit Institution's (LPD) financial reports. This study employed a qualitative research methodology.  by employing techniques for gathering information from field data, paperwork, and interviews.  The LPD in Ungasan Traditional Village has not fully complied with Bali Governor Regulation Number 44 of 2017 concerning financial reports, according to the study's findings. In the financial reports of the LPD of Ungasan Traditional Village, there are only balance sheets, profit and loss reports, LPD fund placement reports, activity reports, and LPD development reports. There are incomplete financial reports in the quarterly and annual reports. In preparing these financial reports, the Ungasan Traditional Village LPD should implement Bali Governor Regulation Number 44 of 2017 to ensure that its operations align with its objectives.
Pengaruh Kemudahan Penggunaan, Manfaat, Dan Risiko Terhadap Minat Penggunaan Qris Untuk Transaksi Pembayaran Pada Umkm Di Pasar Kuliner Gianyar i komang eris artayasa; I Putu Deddy Samtika; Ni Putu Trisna Windika Pratiwi
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/gj65cn12

Abstract

This study aims to examine the influence of perceived ease of use, perceived benefits, and perceived risks on the intention to use QRIS by employing a quantitative approach with a saturated sampling technique involving 83 respondents. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression .The findings reveal that perceived ease of use has a positive and significant effect on the intention to use QRIS, while perceived benefits and perceived risks do not show significant effects, although collectively the three variables have a significant influence with a determination value of 77.7%, indicating that most of the variation in usage intention can be explained by the independent variables. These results highlight that ease of use is the dominant factor driving MSMEs to adopt QRIS, whereas risk is no longer a major concern due to growing trust in the security of digital payment systems.
Menggali Motif Dibalik Pemahaman Perpajakan Para Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) Yang Tedaftar Di Website Desa Kesiman Petilan Ni Nyoman Santhi Dewi; Cokorda Gde Bayu Putra; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/0kknw221

Abstract

ABSTRACT The purpose of this “research is to explore the underlying motives that drive tax noncompliance among Micro, Small, and Medium Enterprises (MSMEs). The data were gathered through detailed interviews and direct field observations, and documentation involving 18 active MSME actors from the culinary, handicraft, and fashion sectors. The findings indicate that MSME tax noncompliance is driven by low tax awareness and understanding, weak business management systems, and administrative fear or assumptions of high tax burdens. Most MSME actors do not have a Taxpayer Identification Number (NPWP) and have not once filed their annual tax returns (SPT), while only a few are compliant due to prior mentoring experiences. Noncompliance motives are categorized into unintentional noncompliance due to the absence of tax outreach and mentoring from both the village government and tax authorities further exacerbates the situation.  
Pengaruh Kemampuan Finansial, Literasi Keuangan, Dan Risk Tolerance Terhadap Minat Investasi Mahasiswa Di Pasar Modal (Studi Pada Mahasiswa Jurusan Akuntansi Universitas Warmadewa) A.A. Istri Citra Dewi; Sang Ayu Putu Arie Indraswarawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/6eyfzd34

Abstract

The Indonesian capital market plays a key role in supporting national development by providing funding for various sectors. This study aims to evaluate the impact of financial ability, financial literacy, and risk tolerance on students' investment interest in the capital market. The research was conducted on seventh-semester Accounting students of the Faculty of Economics and Business at Warmadewa University, with a sample of 180 respondents selected using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that financial ability, financial literacy, and risk tolerance have a positive and significant effect on students' investment interest. Among these three factors, risk tolerance is the most influential factor on investment interest. These findings highlight the importance of improving financial literacy, good personal financial management, and the development of a brave and wise investor character in facing market risks.

Page 55 of 60 | Total Record : 600

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