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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 Kejelasan Sasaran Anggaran Komitmen Organisasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan  Mengwi Wayan Sri Aryan Tini; 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/xw61zk98

Abstract

Accountability is very necessary as a form of accountability of the village government to the community. The community is not only given information about the existence of the village budget, but also must be given a report. Accountability related to the realization of the budget. This study aims to examine the effect of clarity of budget targets, organizational commitment and community participation on the accountability of village fund management in Mengwi sub-district. The number of samples used in this study was 112 respondents using a purposive sampling method. Data collection was carried out using a questionnaire. Data analysis techniques used in this study were descriptive statistics, validity test, reliability tests, normality tests, multicolinearity tests, heteroscedasticity tests, multiple linear analysis, coefficient of determination (R), f tests. The results of the study indicate that clarity of budget targets, organizational commitment and community participation have a positive and significant influence on accountability in village fund management.  
Pengaruh Pemahaman Akuntansi, Penggunaan SIA, dan SPI Terhadap Kualitas Laporan Keuangan BUMDES Ni Wayan Mamik Suwandewi; 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: 10.32795/5td8hw66

Abstract

This study aims to determine the effect of accounting understanding, the use of accountinginformation systems, and internal control systems on the quality of BUMDes financial reportsin Tampaksiring District. The research method used is a quantitative approach with multiplelinear regression analysis. The population in this study were all BUMDes employees totaling45 people and the sample in this study were parties or users of BUMDes financial reports inTampaksiring District totaling 40 people. The sample collection method used purposivesampling. The results of this study indicate that accounting understanding has a positive andsignificant effect on the quality of financial reports. The use of accounting information systemshas a positive and significant effect on the quality of financial reports. The internal controlsystem has a positive and significant effect on the quality of financial reports. The implicationof this study is that BUMDes administrators need to improve their understanding of accounting,accounting information systems, and internal control systems in order to produce better qualityfinancial reports.
Pengaruh Leverage Ratio, Capital Structure, Dan Sales Growth Terhadap Financial Distress : (Studi Kasus Pada Perusahaan Startup Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024) I Gusti Ayu Agung Pradnya Pramesty; Ni Komang Sumadi; Ni Ketut Muliati
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: 10.32795/23hkeq72

Abstract

This study aims to examine the effect of leverage ratio, capital structure, and sales growth on financial distress in technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The population of this study comprises all technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024, totaling 13 companies. The sampling technique used is saturated sampling (census method), which is a sample determination method where all members of the population are used as samples, resulting in a total sample of 39. To test the hypotheses, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test were conducted with the assistance of SPSS. The results of the study indicate that the leverage ratio (DAR) has a positive effect on financial distress, capital structure (DER) has a positive effect on financial distress, and sales growth has a negative effect on financial distress.
Analisis Penerapan Akuntansi Lingkungan Dalam Pengelolaan Sampah Pada TPST Kesiman Kertalangu Di Kota Denpasar I Gusti Ayu Merry Riska Wulandari; Kadek Dewi Padnyawati Wulandari
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: 10.32795/1vk9vy93

Abstract

This study aims to evaluate the implementation of environmental accounting in waste management activities at TPST Kesiman Kertalangu in Denpasar City. The research uses a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that environmental accounting practices at the facility have not yet been implemented systematically. Environmental costs, including prevention costs, detection costs, internal failure costs, and external failure costs, have been identified by management. However, these costs are still combined with general operational expenses and are not recorded separately in financial reports. This condition makes it difficult to assess environmental performance accurately and effectively. In terms of recognition and measurement, the TPST has applied accounting principles using the historical cost approach. Nevertheless, the presentation and disclosure of environmental costs remain inadequate because they are not specifically disclosed in financial statements. The study also found several major obstacles, such as limited human resources, the absence of specific regulations, and the use of simple accounting information systems. Therefore, this research recommends developing a more structured environmental cost classification system and improving environmental reporting practices to support transparency, accountability, and sustainable waste management in the future.
Analisis Sistem Pengendalian Intern Atas Prosedur Penerimaan dan Pengeluaran Kas Pada Sekolah Ballet Royal Bali Ni Kadek Suryadi; 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/ky0f0637

Abstract

This research aims to evaluate the implementation of the Internal Control System (ICS) in cash receipt and cash disbursement procedures at Ballet Royal Bali School using the COSO framework. The study is motivated by the absence of formally documented Standard Operating Procedures (SOPs) and unclear task segregation, which may increase the likelihood of recording inaccuracies and potential cash misuse. A qualitative method with a descriptive case study approach was applied. Data collection techniques included interviews, direct observation, and documentation, while data analysis followed the Miles and Huberman model. The findings indicate that internal control practices have been applied through cash recording, supporting transaction documents, and managerial authorization. However, several limitations were identified, such as the lack of written SOPs, insufficient segregation of duties, reliance on verbal authorization, and absence of structured monitoring. Based on the COSO framework, only control activities and information & communication components are adequately implemented, while control environment, risk assessment, and monitoring components remain suboptimal.
Pengaruh GRC Disclosure dan ROA Terhadap Return Saham Sektor Asuransi di BEI Tahun 2022 -2024 Kadek Ariati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
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/jb7nsb80

Abstract

Stock returns denote the economic benefits accrued by investors from holding ownership stakes in a firm. An escalation in stock returns is commonly interpreted as a signal of robust corporate performance, which in turn tends to stimulate investor appetite. The drivers of stock returns are inherently multidimensional, encompassing both financial and non-financial attributes. This study is designed to scrutinize the interrelationship between Governance, Risk, and Compliance (GRC), Return on Assets (ROA), and stock returns. The empirical scope of this research encompasses a cohort of 18 insurance firms registered onthe IDX throughout the 2022–2024 observational span. A census (saturated sampling) technique was implemented, whereby the entire population was incorporated as the analytical sample. Data were derived from corporate annual reports employing a documentation-based collection method. The analytical approach utilizes multiple linear regression, facilitated through SPSS software. The procedure was initiated with descriptive statistical analysis to delineate data characteristics, followed by classical assumption diagnostics, including tests of normality, multicollinearity, autocorrelation, and heteroscedasticity. Model robustness was subsequently appraised using the coefficient of determination (R²) alongside the F-test, while hypothesis testing was conducted via the t-test. The empirical findings substantiate that GRC disclosure encompassing governance, risk, and compliance dimensions exerts a positive and statistically signnificant effect on stock returns. Conversely, although ROA demonstrates a positive directional association with stock returns, its influence does not attain statistical significance within the context of the insurance sector.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang pada Toko Wijaya Makmur Tabanan Ni Nyoman Selly Apriantini; Ni Komang Sumadi; Kadek Dewi Padnyawati
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/sqdpkb62

Abstract

  Inventory of merchandise is an important asset in trading companies that requires an internal control system to minimize the risk of loss. At Wijaya Makmur Store, there has been an increase in the number of inventory losses from 2022 to 2024, amounting to 782 units, 791 units, and 849 units respectively. This condition indicates that internal control over inventory needs to be analyzed to determine its level of effectiveness. This study aims to analyze the implementation of the internal control system over merchandise inventory based on the five components of COSO. This study employs a qualitative descriptive approach, with data acquisition undertaken through documentation, observations, and interviews. The results show that the internal control system has been implemented in accordance with the COSO components; however, there are still weaknesses in the separation of duties and the frequency of stock-taking, which is conducted only twice a year, so the control has not been fully effective in reducing the risk of loss. Therefore, improvements in supervision, better task distribution, and strengthening of control procedures are needed so that inventory management can be more effective
Analisis Sistem Pengendalian Intern Penerimaan Dan Pengeluaran Kas Pada PT. Balindo Sejahtera Bersama Ni Made Safitri; Ni Putu Ayu Kusumawati Novitayanti
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: 10.32795/5v0vt241

Abstract

Internal Control is a process carried out under the mandate of the board of directors or management within an organization, aimed at protecting the company's assets and ensuring compliance with applicable laws and regulations. This research was conducted at PT Balindo Sejahtera Bersama, a company engaged in the property agency sector. The purpose of this research is to determine the implementation of the internal control system for cash receipts and disbursements at PT Balindo Sejahtera Bersama. The method used in this research is the comparative analysis method, which involves analyzing the conditions of the company being studied and comparing them with existing theories to draw conclusions on whether the internal cash control system in the research object aligns with the theory or not. The data collection techniques used are through observation, interviews, documentation, and literature study. The results of this study indicate that PT Balindo Sejahtera Bersama has not yet implemented an internal control system effectively and is not fully in accordance with existing theories, as there are still elements of internal control within the company that have not been fully executed.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, Dan Kecerdasan Spiritual Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Aktif Program Studi S1 Akuntansi Universitas Hindu Indonesia Ni Putu Ayu Diah Erikka; I Wayan Sudiana; Ni Wayan Yuniasih
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/cmkk6b59

Abstract

This study focuses on the relationship between intellectual, emotional, and spiritual intelligence and the level of accounting understanding among active accounting undergraduate students at Universitas Hindu Indonesia. It emphasizes how these aspects of intelligence shape students’ ability to comprehend accounting topics, along with providing empirical proof of these relationships. A student’s level of accounting understanding indicates how well accounting knowledge is comprehended, including theoretical ideas as well as real-world practice. The research uses a quantitative approach based on a sample of 228 respondents. Data processing involves testing for validity and reliability, followed by classical assumption analysis and multiple linear regression, including the determination of the coefficient of determination and the execution of both the F-test and t-test. Accounting understanding shows considerable improvement when supported by intellectual, emotional, and spiritual intelligence, both when assessed separately and as a whole. Accounting understanding is explained by three independent variables, contributing 51.6% of its variation, while other variables outside the research framework account for the remainder. Students are encouraged to increase learning effectiveness through active academic involvement, organizational engagement, and the development of emotional and spiritual dimensions.
Analisis Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) dalam Meningkatkan Efisiensi Pengelolaan Keuangan pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Provinsi Bali Sang Ayu Diah Kartika Devi; I Putu Fery Karyada; 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/d3jkbx74

Abstract

This study examines the implementation of the Institutional Level Financial Application System (Sistem Aplikasi Keuangan Tingkat Instansi/SAKTI) in improving the efficiency of government financial management. The study was conducted at the Representative Office of the Financial and Development Supervisory Agency (BPKP) of Bali Province using a qualitative case study approach. Data were collected through in-depth interviews, observation, and documentation, and analyzed using data reduction, data display, and conclusion drawing with triangulation to ensure validity. The results show that SAKTI enhances the integration of financial processes, improves data accuracy, and accelerates financial reporting. The system also increases work efficiency by reducing manual administrative tasks and simplifying reconciliation processes. However, challenges remain, including technical disruptions, limited user competence, and coordination constraints. Overall, SAKTI contributes to more efficient, integrated, and accountable financial management, although further improvements are required to optimize its implementation.

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