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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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Penerapan Spiritual Capital Dalam Sistem Tata Kelola Keuangan Usaha, Mikro, Kecil, dan Menengah: Studi Pada Usaha Upakara Yadnya di Desa Sangeh I Gusti Ayu Putu Winda Sri Anggreni; Cokorda Gde Bayu Putra; 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/r9zq3r93

Abstract

This study aims to analyze the application of spiritual capital in the financial governance system of Micro, Small, and Medium Enterprises (MSMEs) performing yadnya ceremonies in Sangeh Village. This study uses a qualitative approach with descriptive methods. Data collection techniques were carried out through observation, in-depth interviews, and documentation of yadnya ceremony business owners. Data validity was tested using source triangulation and technical triangulation techniques. The results of the study indicate that business financial governance is still carried out simply and has not implemented a formal accounting system, but has included aspects of planning, recording, and control. Planning is carried out through estimating material needs and determining selling prices, recording is done manually, and control is carried out by prioritizing the fulfillment of operational obligations. The application of spiritual capital in business financial governance is reflected in the values ​​of honesty, integrity, responsibility, and empathy. These values ​​are seen in the transparency of financial records, consistency in fulfilling obligations to employees, responsibility in business management, and concern for customers. Thus, spiritual values ​​play an important role in shaping financial governance practices that are not only oriented towards profit, but also on moral and social values.
Analisis Sistem Pengendalian Internal (SPI) Atas Persediaan Di CV Bali IT Solusion Ni Luh Nadia Pradnyandari; Sang Ayu Putu Arie Indraswarawati; I Wayan Budi Satriya
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: 10.32795/70vg9567

Abstract

This study aims to analyze the implementation of the Internal Control System (ICS) for inventory at CV Bali IT Solution and evaluate its compliance with the COSO framework. This research uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation studies. The results indicate that the implementation of inventory ICS at the company has not been fully effective and does not comply with COSO elements, particularly in three main components. Critical weaknesses were found in control activities due to a lack of segregation of duties between purchasing, receiving, and storage functions, as well as a lack of physical supervision such as CCTV. Furthermore, the information and communication component is considered inadequate due to reliance on error-prone semi-manual recording, while the monitoring function is deemed weak because stock opname is only conducted once a year. This research recommends the implementation of strict separation of duties, the use of integrated digital applications, and an increase in the frequency of periodic stock opname.
Mengungkapkan Tata Kelola Dana Punia Pura Berbasis Teknologi Digital: Studi Pada Pura Tanah Kilap Denpasar Kadek Ely Shima Parwati; I Made Endra Lesmana Putra; Ni Putu Ayu Kusumawati
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/yn3fe168

Abstract

The temples as religious and social institutions in Bali, play a crucial role in managing congregational funds sourced from punia funds, community dues, and voluntary donations. Conventional financial management has the potential to create accountability, transparency, and efficiency issues. With the advancement of digital technology, there is an opportunity to improve temple financial governance through a more structured and transparent recording and reporting system. This study aims to explore in-depth temple financial governance practices and the adoption of digital technology in financial management at Tanah Kilap Temple in Denpasar. The study employed a qualitative approach, collecting data through in-depth interviews, observation, and documentation with temple administrators and related parties. The results indicate that digitalizing financial management has the potential to improve recording accuracy, reporting transparency, and congregational trust. However, its implementation still faces challenges such as limited human resources, infrastructure readiness, and adaptation to conventional work cultures. This research is expected to provide conceptual and practical contributions to the development of accountable, digital-based temple financial governance, particularly in Hindu religious institutions in Bali.
Pengaruh Literasi Keuangan dan Persepsi Risiko terhadap Keputusan Investasi Mahasiswa Universitas Hindu Indonesia I Putu Ananta Adnyana Putra; Ni Wayan Alit Erlina Wati; 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/st6ea174

Abstract

Rapid technological advancements and easy access to digital financial services have driven a significant increase in investment interest among college students. This study aims to examine the influence of financial literacy and risk perception on investment decisions among students at the Indonesian Hindu University using the Theory of Planned Behavior framework. The study employed a quantitative method with a sample of 90 accounting students selected through purposive sampling. Data were analyzed using multiple linear regression in SPSS version 23. The results indicate that financial literacy (X1) has a negative and significant effect, while risk perception (X2) has a positive and significant effect on investment decisions. Financial literacy does not necessarily guarantee students’ willingness to engage in direct investment practices. However, on the other hand, risk perception actually encourages students to make more informed investment decisions.
Implementasi SIPD dalam Mendukung Relevansi Laporan Pengelolaan Anggaran di Dispora Kabupaten Gianyar Gusti Ayu Monika; I Wayan Sudiana; Ni Made Wisni Arie Pramuki
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: 10.32795/1a9srn07

Abstract

This study examines the implementation of the Regional Government Information System (SIPD), its contribution to enhancing the relevance of budget management reports, and the challenges encountered during its application at the Department of Youth and Sports (Dispora) of Gianyar Regency. A descriptive qualitative approach was employed to gain an in-depth understanding of the phenomenon. Data were obtained through observations, in-depth interviews with key informants, and documentation review. The analysis followed the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SIPD has been applied throughout the entire budget management cycle, including planning, execution, and reporting processes. The system improves the relevance of financial reports by providing information that supports feedback, predictive insights, and timely decision-making. Nevertheless, its implementation is not without limitations, particularly related to human resource competencies, technical system disruptions, and reliance on stable internet access. Overall, SIPD contributes positively to improving the relevance of budget management reports; however, continuous system refinement and capacity building are required to achieve optimal performance.
Pengaruh Profitabilitas Dan GCG Terhadap Nilai Perusahaan LQ45 Di BEI 2023-2024 Ni Made Mila Lestari Mila Lestari; I Putu Deddy Samtika Putra Tresiana; Ni Made Wisni Arie Pramuki Tresiana
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/vgg6jb43

Abstract

This study aims to empirically examine the effect of profitability and Good Corporate Governance (GCG) mechanisms on firm value in LQ45 companies listed on the Indonesia Stock Exchange for the period 2023-2024. The independent variables include profitability (ROA), independent commissioners, managerial ownership, institutional ownership, board of directors, and audit committee, while the dependent variable is firm value (PBV). Using purposive sampling, 40 observation data from 20 companies were obtained. Multiple linear regression analysis was employed. The results show that profitability and independent commissioners have a positive and significant effect on firm value. In contrast, managerial ownership, institutional ownership, board of directors, and audit committee do not have a significant effect on firm value. The Adjusted R Square value of 30.9% indicates the explanatory power of the model
Pengaruh Sikap, Kontrol Perilaku dan Kemudahan Penggunaan Terhadap Minat Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce Ni Luh Ayu Rimayanti; Ni Wayan Alit Erlina Wati; 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/cpw39130

Abstract

The rapid advancement of digital technology has encouraged the implementation of e-commerce-based accounting information systems to enhance efficiency and accuracy in managing financial information. Nevertheless, students’ interest in optimally utilizing these systems is still relatively low, despite living in an increasingly digital environment. This issue becomes important to examine, particularly among students of Universitas Hindu Indonesia who are engaged in economics and accounting-related fields of study. This research aims to examine the effect of Attitude, Behavioral Control, and Perceived Ease of Use on the Interest in Using E-Commerce-Based Accounting Information Systems. The study applies a quantitative approach involving 338 respondents selected using the Slovin formula. Data collection was conducted through questionnaires, while data analysis utilized multiple linear regression assisted by the SPSS application. The findings reveal that Attitude, Behavioral Control, and Perceived Ease of Use positively and significantly influence the Interest in Using E-Commerce-Based Accounting Information Systems. These results indicate that students are more likely to use the system when they possess positive attitudes, strong behavioral control, and perceive the system as easy to operate.
Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Dewan Direksi Dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek  Indonesia Tahun 2021-2024 Putu Eni Ulantari; Ni Putu Ayu Kusumawati; 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/qgk8t868

Abstract

The financial industry has become a battleground of intensifying competition, fueled by the sweeping tide of digitalization and rapid technological progress over the past decades. This transformation has not only altered business practices but also reshaped how individuals engage with financial services. The emergence of fintech, bigtech, and digital banking has added new layers of rivalry, pushing firms to innovate and adapt. Digital adoption is seen as a pathway to greater efficiency, improved effectiveness, and enhanced convenience in both transactions and customer interactions. Against this backdrop, the present study explores the role of institutional ownership, independent boards of commissioners, boards of directors, and audit committees in shaping financial performance. Using secondary data from 136 companies’ annual reports, the research applies multiple linear regression to analyze the relationships. Results demonstrate that institutional ownership, independent commissioners, and boards of directors significantly strengthen financial performance, while audit committees do not exhibit a meaningful influence
Pengaruh Motivasi, Pelatihan Pajakku, Brevet Ab Terhadap Minat Mahasiswa Jurusan Akuntansi Untuk Berkarier Di Bidang Perpajakan: Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Bisnis dan Pariwisata Universitas Hindu Indonesia Ni Made Rya Ryani Tresiana; Ni Komang Sumadi Tresiana; Ni Putu Trisna Windika Pratiwi Tresiana
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: 10.32795/8pyzbe03

Abstract

This study addresses the issue of low interest among accounting students in pursuing careers in taxation, even though the demand for tax professionals in Indonesia, particularly in Bali, continues to rise due to increasingly complex regulations and the rapid development of the tourism and service industries. The purpose of this study is to analyze the impact of motivation, Taxku training, and AB Brevet certification on students’ interest in building a career in taxation within the Accounting Study Program, Faculty of Economics, Business, and Tourism, Hindu University of Indonesia. This research adopts a quantitative approach, involving 177 students from the 2021-2022 cohorts selected through a saturated sampling method. Data were collected through a Likert-scale questionnaire administered via Google Forms and analyzed using multiple linear regression with SPSS after passing validity, reliability,and classical assumption tests. The findings reveal that all three variablesmotivation, Taxku training, and AB Brevet certification have a positive and statistically significant influence on students’ interest in pursuing a taxation career. These results highlight the importance of strengthening institutional support through the expansion of taxation training programs and certification access to improve students’ motivation and professional readiness in the field of taxation.
Pengaruh Literasi Keuangan, Pendapatan dan Persepsi Risiko terhadap Minat Investasi Tabungan Emas di Pegadaian: Studi pada Generasi Z di Kota Denpasar Ni Kadek Lina Tresiana; I Putu Fery Karyada Tresiana
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/y6ns1z72

Abstract

Investment refers to the allocation of financial resources with the expectation of generating returns in the future. In recent years, Generation Z has shown an increasing interest in investment activities, driven by easier access to various financial instruments. One of the investment options that has gained attention is gold savings offered by Pegadaian, which is commonly perceived as secure and practical. This study examines how financial literacy, income, and risk perception influence interest in gold savings investment among individuals belonging to Generation Z in Denpasar City. The research is conducted using a quantitative design, with primary data collected through questionnaires distributed to respondents aged 18–29 years, with a total sample of 100 individuals selected using a random sampling technique. The data were analyzed using SPSS, covering descriptive statistics, instrument testing, classical assumption tests, and multiple linear regression with hypothesis testing. The results indicate that financial literacy, income, and risk perception each have a positive and statistically significant effect on interest in gold savings investment among young investors classified as Generation Z residing in Denpasar City

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