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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 600 Documents
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Pengaruh Persepsi Mahasiswa, Minat Mahasiswa, Dan Penghargaan Finansial Terhadap Pemilihan Karir Sebagai Auditor: Studi Kasus Pada Mahasiswa Jurusan Akuntansi Universitas Hindu Indonesia Ni Putu Melani Putri; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
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/t9dm2d39

Abstract

The purpose of this study is to ascertain how student perspective, interest, and financial gain affect the decision to become an auditor.With a student population of 379, this study was carried out at the Hindu University of Indonesia Denpasar. Using the proportionate stratified random sampling technique and the Slovin formula, a sample size of 194 students from the 2019–2022 class was chosen.  Observation techniques, literature reviews, and questionnaires with a five-choice Likert scale were used to collect data.  Following an evaluation of the instrument's validity and reliability using SPSS software, multiple linear regression analysis and conventional assumption tests were conducted.  The results of the study show that students' decisions to pursue professions as auditors are considerably and favorably influenced by perception, student interest, and financial reward.
Pengaruh Kualitas Pelayanan, Prosedur Kredit dan Jaminan Terhadap Keputusan Nasabah Mengambil Kredit Pada  Koperasi di Desa Pejeng Kangin I Kadek Joni Artana; I Putu Deddy Samtika Putra; Ni Ketut Muliati
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/z2zc6n18

Abstract

This study aims to explore the influence pertaining to service quality, credit procedures, and collateral on members' decissions to apply for loans at cooperatives in Pejeng Kangin Village, Tampaksiring District, Gianyar Regency. The sample of 76 respondents determined using the Slovin formula and random sampling techniques. The results showed that service quality, credit procedures, and collateral had a positive and significant influence on members' decisions to take/give loans. The adjusted R²a value of 0.617 indicates that these three variables explain 61.7% of the variation in members' decisions, while the remainder is influenced by other factors outside this study. The findings of this study highlight that improving service quality, simplifying procedures, and providing flexible collateral requirements are important factors in encouraging cooperative members to utilize loan services.
Pengaruh Independensi, Kompetensi, Dan Pengetahuan Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Denpasar I Made Putra Juliantara; Ni Wayan Alit Erlina Wati; 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: 10.32795/6a1b6w88

Abstract

This study emphasizes that ensuring audit quality is fundamental to upholdingintegrity of financial statements while building stakeholder trust. In Indonesia, repeated audit failures indicate issues with auditor independence, competence, and knowledge that can undermine public trust. Using a quantitative survey design on 85 auditars from 15 Public Accounting Firms (KAP) in Denpasar Citty, thiss study analyzes the role of these three elements influencing audit quality through instrument tests, classical assumptions, and multiple linear regression. The outcomes reveal that auditor independence, competence, and knowledge have a significant effect on improving audit qualiyt, with an Adjusted R² velue of 0.665, maening they are able to explain 66.5% of the variatian in audit quality, while the remainder is shaped by other factors outside the study. This finding emphasizes the importance of strengthening these three aspects to achieve reliable and high-quality audit practicese.
Pengaruh Prinsip Tata Kelola Terhadap Kinerja Keuangan pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Badung Ni Komang Novi Antari; Sang Ayu Putu Arie Indraswarawati; 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: 10.32795/1tkrr290

Abstract

This research seeks to examine the application of governance practices and their influence on the financial performance of Village-Owned Enterprises (BUMDes) in Badung Regency. A quantitative approach was employed, utilizing multiple linear regression analysis. The study population comprised all 120 BUMDes employees in Badung Regency. Using purposive sampling, the research obtained 120 respondents, which included chairpersons, treasurers, and unit heads. The findings reveal that the principles of cooperation, participation, emancipation, transparency, accountability, and sustainability significantly and positively affect financial performance. The adoption of sound governance practices has been demonstrated to enhance the financial outcomes of BUMDes. These results offer practical implications, emphasizing the need for BUMDes managers to prioritize governance principles to strengthen overall organizational performance.   
Minat Mahasiswa Akuntansi Menjadi Konsultan Pajak: Self Efficacy, Job Market, Penghargaan Finansial Kadek Mita Putri Hildyanti; Sang Ayu Putu Arie Indraswarawati; 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/pwe8xz92

Abstract

This study aims to investigate how confidence in abilities, job market conditions and monetary rewards influence on accounting students’ intention to pursue tax consultancy at Universitas Hindu Indonesia.  This research applied a survey approach, where information was gathered using questionnaires given to 210 accounting students, and the analytical method employed was multiple linear regression.  The findings reveal that self-confidence, labor market factors, and financial compensation exert a strong and meaningful influence on students’ aspirations to become tax consultants. The implications stress the need to enhance students’ confidence, supply accurate information about career prospects in taxation, and underscore the financial benefits of the tax consultant profession as strategies to raise students’ interest in entering this field.
Pengaruh Penengendalian Internal, Budaya Organisasi Dan Kompetensi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring Ni Kadek Desi Dwipayani; I Wayan Sudiana; Ni Wayan Alit Erlinawati
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: 10.32795/2gyc6p20

Abstract

This study aims to analyze the influence of internal control, organizational culture, and competence on the financial performance of Village Credit Institutions (LPD) throughout Tampaksiring District. This type of research is quantitative using a survey method by distributing questionnaires to 177 respondents who are LPD administrators and employees. Data were analyzed using multiple linear regression analysis techniques. The test results show that organizational culture and competence have a positive and significant effect on financial performance, while internal control does not have a significant effect. These results indicate that improving a strong organizational culture and good individual competence play an important role in supporting LPD financial performance. Conversely, the implementation of suboptimal internal control causes ineffectiveness in improving financial performance. Therefore, the main focus in the development of LPD in the future needs to be directed at improving HR competence and strengthening organizational culture that supports integrity, transparency, and collaboration. 
Pengaruh Tingkat Pemahaman Sertifikasi Chartered Accountant (CA), Motivasi Karir dan Prestasi Akademik Terhadap Minat Mahasiswa Untuk Mengambil Sertifikasi Profesional CA Pada Mahasiswa Program Studi Akuntansi Uviversitas Hindu Indonesia Gusti Ayu Bintang Apriliani; I Wayan Sudiana; Ni Putu Ayu Kusumawati
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/zv4w2k79

Abstract

For accounting graduates hoping to work in the sector, particularly as professional accountants, the Chartered Accountant (CA) credential is crucial. The participants in this study were students from the Accounting Study Program at the Faculty of Economics, Business, and Tourism, and there were a total of 222 responses. This research used a numbers-based approach. The data analysis included methods like multiple linear regression, determining coefficients, F-tests, and t-tests. The results show that students’ desire to earn a professional certification as chartered accountants is positively and strongly influenced by how much they know about CAs. Additionally, students' interest in getting the CA certificate is also greatly affected by their career ambitions. Their motivation to pursue CA certification is notably influenced by how well they perform in their studies.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Efektivitas Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Karangasem I Komang Pasek Sandiasa; Ni Wayan Yuniasih; Rai Dwi Andayani W
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/g1cj1w56

Abstract

Taxpayer compliance is recognized as the pivotal factor in achieving optimal regional tax collection, particularly for the Motor Vehicle Tax (PKB), which represents a substantial and crucial financial resource for local governments. Subsequent data analysis involved multiple linear regression, supported by standard statistical procedures including validity testing, reliability verification, and assessment of classical assumptions, alongside partial t-tests to validate the formulated hypotheses. The empirical results: (1) Taxpayer awareness significantly increases compliance; (2) Service quality likewise significantly strengthens compliance; and (3) The effectiveness of Mobile Samsat provides a significant improvement in taxpayer adherence. Consequently, the research recommends a strong policy emphasis on enhancing taxpayer awareness, systematically improving service quality, and guaranteeing the sustainable progress of the Mobile Vehicle Tax Office as essential strategies for long-term improvement in taxpayer compliance.
Pengaruh Penyaluran Kredit dan Kredit Macet Terhadap Perputaran Arus Kas Pada Koperasi Serba Usaha (KSU) Se-Kecamatan Tegallalang Gianyar Ni Putu Karniasih; Ni Komang Sumadi; 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: 10.32795/28ta8m86

Abstract

ABSTRACT Cash flow turnover is an important indicator in assessing the liquidity and operational efficiency of cooperatives. Cash flow reflects the extent to which a cooperative can generate cash from its business activities to meet short-term obligations, finance daily operations, and support business growth. This study aims to analyze the effect of loan disbursement and non-performing loans on cash flow turnover in Multipurpose Cooperatives (KSU) throughout Tegallalang District, Gianyar. This research uses a quantitative approach with secondary data obtained from the financial statements of 32 active cooperatives that served as research samples. Data analysis was carried out using IBM SPSS, with testing stages including the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test (Adjusted R²), simultaneous test (F-test), and partial test (t-test). The results show that (1) loan disbursement has a positive and significant effect on cash flow turnover, and (2) non-performing loans have a negative and significant effect on cash flow turnover. Based on these findings, it is recommended that cooperatives improve the effectiveness of loan disbursement and strengthen the non-performing loan control system to maintain cash flow stability and support the sustainability of cooperative operations.
Analisis Penerapan Tax Review Pada Perlakuan Perpajakan Perusahaan: (Studi Kasus di PT. XYZ) Ni Luh Gede Ayu Sujaniari; I Wayan Sudiana; 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/t0300s50

Abstract

A tax review involves examining a company's entire tax obligations and the execution of fulfilling those obligations, including calculation, payment, settlement, and reporting, in order to evaluate tax compliance. This study was carried out at PT. XYZ, a baby shop retail company located on Jl. Kebo Iwa, Denpasar. The aim of this research is to determine whether PT. XYZ’s 2023 income tax period, including its calculation, withholding, and payment, complies with applicable tax laws and regulations. This study employs a qualitative approach with a descriptive method. The descriptive method is used to present data as it actually occurs without inserting personal opinions or generalized conclusions, with the goal of providing a clear data analysis. Data were collected through observation, interviews, and documentation techniques. The findings reveal that PT. XYZ has submitted its tax returns (SPT) on time regarding its tax deposit and reporting obligations. However, the accuracy of tax calculations still requires improvement, which should be accompanied by enhanced understanding of tax review procedures to ensure proper fulfillment of tax obligations.

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