cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
ebp.akuntansi@unhi.ac.id
Phone
+6281337121313
Journal Mail Official
ebp.akuntansi@unhi.ac.id
Editorial Address
Sekretariat Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata, Universitas Hindu Indonesia, Bali. Jalan Sangalangit Tembau, Penatih, Denpasar “ Bali 80238
Location
Kota denpasar,
Bali
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
 55   56   57   58   59 
Analisis Akuntabilitas Dan Transparansi Tentang Pengelolaan Pendapatan di Objek Wisata Goa Gajah Dewa Ayu Radela; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
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/d2h17709

Abstract

The importance of accountability and transparency in public sector financial management, particularly in tourist attractions that contribute significantly to the regional economy. The purpose of this study was to analyze the accountability and transparency practices in revenue management at the Goa Gajah tourist attraction in Gianyar. This study used a qualitative approach with a descriptive method through a case study, involving interviews, observations, and documentation with managers, village officials, and beneficiary communities. The results showed that accountability has been realized through daily recording of revenue and the number of visits submitted to the Gianyar Regency Tourism Office, accompanied by a revenue sharing mechanism of 60% for the office and 40% for the Bedulu Traditional Village. Community participation occurs in the form of economic roles, such as traders and tour guides, as well as the receipt of revenue information through annual village meetings. Transparency is expressed in the timely delivery of revenue data, clear, accurate, and accessible, although details of fund use are not always disclosed openly and require special requests. In conclusion, revenue management at Goa Gajah has met the principles of accountability and transparency in general, but needs to be improved in the detailed reporting of fund use. The implication is that this practice can be a model for the management of other tourist attractions in building public trust and ensuring that there is no good governance-based management. 
Penerapan Sistem Pengendalian Internal Tentang Persediaan Barang Dagang Pada PT Pinus Merah Abadi Ni Made Yuni Ari Susanti; I Wayan Sudiana; I Made Endra Lesmana Putra
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/a0rt7w75

Abstract

Through this research, we aim to delve into how internal control system for merchandise inventory is applied at PT Pinus Merah Abadi. Using a qualitative approach, data for the research were gathered via comprehensive interviews conducted with three primary sources who are directly engaged in inventory management. Analysis revealed that, by and large, the internal control mechanisms are functioning properly, supported by a sound control environment, skilled personnel, and well-defined standard operating procedures (SOPs). Nevertheless, the study also highlights certain weaknesses, particularly the absence of proper segregation of duties in inventory-related tasks, which may open the door to potential fraud. Additionally, issues related to handling damaged goods and recording errors (human error) still occur and can hinder the system's effectiveness. Communication regarding damaged goods is also not yet optimal. Nevertheless, the company has demonstrated a strong ability to assess risks and implement control activities that align with its established procedures.
Pengaruh Pengelolaan Keuangan, Pemahaman Sistem Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Badan Usaha Milik Desa (BUMDesa) Di Kecamatan Gianyar Kabupaten Gianyar SANG AYU MADE ARIMAS PUTRI; Ni Putu Ayu Kusumawati; 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/qjyskd81

Abstract

The goal of this study is to look at how Financial Management, knowledge of Accounting Systems, and the skills of Human Resources affect the performance of Village-Owned enterprises. Enterprises (BUMDesa) in Gianyar District, Gianyar Regency. In 2024, Gianyar District will be the region with the largest number of BUMDesa in the advanced and developing categories in Gianyar Regency. However, several BUMDesa still face challenges such as a lack of competent human resources in management, especially in terms of financial management, understanding of accounting systems and some BUMDesa actors who have less than optimal work quality. The population of this study includes all employees, advisors, and BUMDesa supervisors in Gianyar district. A total of 79 samples were selected using the purposive sampling method, which results in a population of 99. The study's results indicate that BUMDesa performance is greatly enhanced through effective financial management and a good understanding of the accounting system.,and human resource competencies.
Dampak Pengetahuan, Motivasi, dan Kondisi Lingkungan Keluarga Terhadap Ketertarikan Mahasiswa dalam Berwirausaha Ni Kadek Tari Maya Pertiwi; Kadek Dewi Padnyawati
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/tn1qza85

Abstract

This study aims to analyze the influence of entrepreneurial knowledge, entrepreneurial motivation, and family environment on accounting students' interest in entrepreneurship. The dependent variable in this research is entrepreneurial interest (Y), while the independent variables consist of entrepreneurial knowledge (X1), entrepreneurial motivation (X2), and family environment (X3). The population in this study includes 289 accounting students from the 2021 and 2022 cohorts. The sampling technique used the Slovin formula with a 10% margin of error, resulting in a sample of 74 respondents. Data were collected through the distribution of questionnaires. The data analysis technique employed is multiple linear regression. The results show that entrepreneurial knowledge (X1) has a significant influence on accounting students' interest in entrepreneurship, entrepreneurial motivation (X2) does not have a significant influence, while the family environment (X3) does have a significant influence on entrepreneurial interest. This study implies that educational institutions and families play a crucial role in fostering the entrepreneurial spirit among students, particularly accounting students
Determinan Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Pada Pemerintahan Desa Se-Kecamatan Ubud Ni Kadek Suardiani; I Wayan Sudiana; 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/wk05tx23

Abstract

Based on the issues being studied, this research uses a quantitative approach. The sample taken consists of the Village Head, Village Secretary, Financial Officer, General Officer, Planning Officer, and Village Consultative Body (BPD), resulting in a total sample of 42 respondents. The conclusions of this study can be summarized as follows: 1) The implementation of the village financial system has a positive and significant impact on the accountability of village funds (Case study on villages in Ubud District, Bali). 2) Internal controls have a positive and significant effect on the accountability of village funds (Case study on villages in Ubud District, Bali). 3) The Adjusted R-Square value of 0.631 indicates that 63.1% of the independent variable is explained by the dependent variable, while the remaining 36.9% is explained by other variables or factors.
Aspek yang Menjadi Faktor Penentu Pengelolaan Keuangan Pribadi Mahasiswa S1 FEBP UNHI Ni Luh Putu Widiantari; 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: 10.32795/7jy5gr85

Abstract

Managing money is basically about how someone sees and handles their personal finances overall—from assets and budgeting to the resources they have. Interestingly, when students have high financial literacy, they might be more inclined to live a hedonistic lifestyle. That means living in a way that’s all about chasing pleasure—like going out a lot, indulging in entertainment, enjoying city life, buying things they don’t really need, and seeking attention. This research looks into how financial literacy and a hedonistic lifestyle affect financial management. The study was done at the FEBP UNHI Denpasar. Out of a total population of 965 people, 283 respondents were chosen using accidental sampling (basically whoever happened to be available). The analysis used multiple linear regression and found that financial literacy positively affects financial management, while a hedonistic lifestyle has a negative and significant influence.
Pengaruh Goal Orientation, Tekanan Anggaran Waktu, Tekanan Ketaatan, Senioritas Auditor Terhadap Audit Judgement: Studi Empiris pada Kantor Akuntan Publik di Provinsi Bali Kadek Sarmini Agustin; Ni Putu Ayu Kusumawati; 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/vk0xs386

Abstract

Audit judgment plays a crucial role in the auditing process, as auditors frequently encounter situations that demand professionalism in addressing risks and materiality in financial statements. The main objective and research question of the present study are in this study, the  aim is to examine the influence of goal orientation, time presssure, compliance pressure, ands auditor seniority on audit judgment. This study was undertaken at public agencies accounting firms in Bali Province, involving a sample of 63 respondents. The study applies several analytical techniques multiple linear regression. hes research findings reveal that purpose orientastion has a possitive and signifficant effect on audit judgment, time pressuree has a negative and signifficant effect on audit judgment, compliance pressure has a negative and signifficant effect on audit judgment, and auditor seniority has a positive and significant effect on audit judgment. The independent variables collectively explain 76.1% of the variation in audit judgment.
Transformasi Penyajian Laporan Keuangan Usaha Axmi Salon Sesuai Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) Ni Komang Ayu Rianingsih; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
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/aqp7gg57

Abstract

          This study transforms the presentation of Axmi Salon's financial reports in accordance with the implementation of the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM).. The Indonesian Accounting Standards Board (DSAK) introduced the Indonesian Accounting Standards Board (DSAK) to simplify accounting guidelines for MSMEs, improve the quality of financial reporting, facilitate understanding, and minimize administrative costs. The implementation of this standard is expected to assist MSMEs in preparing complete financial reports, facilitate access to funding, and serve as a basis for business evaluation and decision-making. Axmi Salon, as an MSME in the field of care and beauty services, has not implemented a financial reporting structure in accordance with the Indonesian Accounting Standards Board (SAK EMKM), mainly because its financial records are relatively inaccurate and incomplete, covering only income and expenses. The records are still very simple and manual, do not show the correct stages of the accounting cycle, and are only understood by the owner. The purpose of this study is to determine how the transformation of the financial statement presentation model of Axmi Salon that adopts the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The analytical method used is descriptive, comparing the financial statements applied by Axmi Salon with the Indonesian Accounting Standards Board (SAK EMKM) to identify their suitability. The results of this study indicate that the financial statement records at Axmi Salon are still very simple and not in accordance with the Indonesian Accounting Standards Board (SAK EMKM). Factors hindering the implementation of SAK MSMEs include owners' lack of understanding of accounting standards, claims that standardized record-keeping is difficult, and a lack of discipline in bookkeeping. Furthermore, there is a lack of oversight from external parties such as the government and relevant institutions.
Pengaruh Leverage, Sales Growth, Dan Corporate Social Responsibility, Terhadap Tax Aggressiveness I Dewa Gede Sathya Gunawan; I Putu Deddy Samtika 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/yak49k40

Abstract

Tax revenue constitutes the primary source of income for the Indonesian government; however, the tax-to-GDP ratio remains relatively low compared to other countries in the Asia-Pacific  region. This low ratio reflects suboptimal tax collection, which is partly attributed to corporate tax aggressiveness. Tax aggressiveness refers to strategies employed by companies to minimize their tax liabilities through both legal and illegal tax planning mechanisms. This study aims to examine the influence of leverage, sales growth, and corporate social responsibility (CSR) on tax aggressiveness among energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative research method was employed, utilizing a purposive sampling approach. Data analysis was conducted using multiple linear regression. The findings indicate that both leverage and sales growth exert a positive and significant effect on tax aggressiveness, whereas corporate social responsibility has a negative and significant impact. These results suggest the need for stricter oversight of corporate financing structures and sales growth within the energy sector, as these factors may contribute to aggressive tax practices. Accordingly, the government and tax authorities are encouraged to formulate policies that promote fiscal transparency.
Pengaruh Loan to Deposit Ratio dan Tingkat Perputaran Kas Terhadap Profitabilitas LPD Se-Kecamatan Denpasar Selatan Ni Putu Della Widya Pramesti; Ni Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
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: 10.32795/353qxs05

Abstract

Lembaga Perkreditan Desa (LPD) or Village Credit Institutions are community-owned microfinance institutions that play a vital role in managing public funds and improving rural economic welfare. However, in practice, LPDs face challenges in efficiently managing funds and achieving profitability. This study intends to investigate the influence of Loan to Deposit Ratio and Cash Turnover Rate on Profitability in LPDs located in the South Denpasar District. The research utilizes a quantitative approach employing secondary data from annual financial reports of 11 LPDs for the period of 2021 to 2024, resulting in a total of 44 observations. Using the most recent version of SPSS, multiple linear regression is the analytical technique used. The findings show that while the Cash Turnover Rate significantly reduces profitability, the LDR has no discernible impact. These findings can provide strategic input for LPD managers in improving the efficiency of credit distribution and cash management to optimally impact the institution's financial performance.

Page 57 of 60 | Total Record : 600

 55   56   57   58   59 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan Vol 1 No 2 (2020): Hita Akuntansi Dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan More Issue