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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 Pemutihan, E-Samsat, dan Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Nyoman Alit Putri Sunariani; Rai Dwi Andayani W
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: 10.32795/21j8dm12

Abstract

  Taxes are a crucial source of state revenue supporting economic growth and development, including at the regional level. Motor vehicle taxes, as part of regional taxes, contribute significantly to Regional Original Income (PAD), which is then used to finance various development programs and public services. However, the level of compliance with vehicle tax obligations remains a challenge faced by local governments, including in Gianyar Regency. This study examines the effect of the tax amnesty program, e-Samsat services, and the drive-thru Samsat system on motor vehicle taxpayer compliance. This study used a quantitative method with an associative approach. The study population was all motorized vehicles registered with the Gianyar Samsat in 2024. The sample size was 100 respondents, calculated using the Slovin formula and an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results showed that the tax amnesty program and e-Samsat services had a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the Samsat Drive-Thru system had no significant effect on taxpayer compliance.
Pengaruh Pemanfaatan Teknologi Informasi, Sistem Informasi Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Bumdes Di Kecamatan Dawan Ni Made Dwi Cahyani; 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/wnw7bx93

Abstract

The purpose of this study is to determine the effect of information technology utilization, accounting information systems, and human resource competence on the quality of BUMDes financial statements in Dawan District. The population in this study consisted of 107 BUMDes employees from 7 BUMDes. The sampling technique used was purposive sampling with a total sample of 41 respondents. This study used multiple linear regression analysis techniques with SPSS Version 24.0, including descriptive statistical tests, instrument tests, classical assumption tests, coefficient of determination (R2) tests, F-tests, and t-tests. The results of this study show that the utilization of information technology, accounting information systems, and human resource competence have a positive and significant effect on the quality of BUMDes financial statements in Dawan District.
Pengaruh Gaya Hidup, Financial Literacy dan Pendapatan Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Hindu Indonesia Ni Luh Made Rima Novitayanti; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari
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/ezhbxr75

Abstract

The low level of financial literacy among the younger generation indicates that students do not yet possess sufficient knowledge to manage their finances wisely. Although there has been some progress, it has not been fully matched by an adequate understanding of accounting. Financial management is influenced by many factors, such as lifestyle, financial literacy and income. This study aims to determine the influence of lifestyle, financial literacy and income on financial management. The research was conducted at the Indonesian Hindu University and involved 82 respondents. The data analysis techniques used were Validity and Reliability Tests, Classical Assumptions, Multiple Linear Regression, F-Test, t-Test and Coefficient of Determination. The findings show that lifestyle has a positive and significant influence on financial management, financial literacy has a positive and significant influence on financial management, and income has a positive and significant influence on financial management. The magnitude of the influence of the independent variables on financial management is 65%. Therefore, it is recommended that accounting students at the University of Hindu Indonesia are expected to always manage their lifestyle well, improve their financial literacy through academic learning or financial seminars, and increase their income by seeking additional work opportunities
Pengaruh Literasi Keuangan, Modal Usaha Dan Digitalisasi Terhadap Keberlanjutan Usaha Mikro Kecil dan Menengah (UMKM) Di Kecamatan Abiansemal Kabupaten Badung Ni Nyoman Triantini; Cokorda Gde Bayu Putra; Putu Nuniek Hutnaleontina
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/sdkdac72

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in enhancing local economic growth. MSME sustainability has become a strategic issue as it relates to the ability of business to survive and develop in the long term amid increasing competition and rapid technological advancement. Despite their considerable potential, MSMEs continue to face various challenges, including limited business capital, low levels of financial literacy, and the suboptimal utilization of digital technology in operational and marketing activities. The composition of MSMEs in Abiansemal Subdistrict is predominantly micro enterprises, totaling 5,290 units, while small and medium enterprises account for 121 units and 14 units, respectively. This condition indicates that most MSME actors operate on a limited scale in terms of assets, turnover, production capacity, and competitiveness. This study aims to analyze the effect of financial literacy, business capital, and digitalization on MSME sustainability in Abiansemal Subdistrict, Badung Regency. This research employs a quantitative approach with a population of 5,425 MSMEs. The sample consists of 99 respondents selected using the Slovin formula and purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results reveal that financial literacy, business capital, and digitalization have a positive and significant effect on MSME sustainability.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Data Keuangan Dan Operasional Pada PT.Seafood Inspection Laboratory Dewa Ayu Winda Sapitri; Ni Wayan Alit Erlina Wati; 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/ay41sp19

Abstract

This study aims to analyze the implementation of Accounting Information Systems (AIS) in managing financial and operational data at PT. Seafood Inspection Laboratory. This research is motivated by the importance of system integration in supporting the effectiveness and efficiency of company data management, as well as the existing issue of suboptimal implementation of Enterprise Resource Planning (ERP)-based systems using SAP across all divisions. This study employs a qualitative approach with a case study research design. The informants in this study consisted of 8 individuals, including the finance manager, accounting staff, operational manager, and logistics staff, selected using purposive sampling technique. Data collection methods were conducted through in-depth interviews, observations, and documentation. The data analysis technique used was the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of SAP has a positive impact on financial data management, particularly in improving the accuracy, timeliness, and organization of financial reports. However, the system has not been fully integrated across all divisions, especially in the logistics department, which still relies on spreadsheets, leading to duplicate data entry and potential recording errors. Other challenges include limited user understanding and lack of training in system usage. Therefore, optimization efforts are needed through system integration, human resource training, and stronger management support to enhance the overall effectiveness of AIS. This study is expected to contribute to companies in improving the quality of financial and operational data management through integrated information systems. Furthermore, it can serve as a reference for future research related to the implementation of ERP-based Accounting Information Systems.
Analisis Guarantee Floating Deposit Terhadap Mitigasi Piutang Tak Tertagih Di Industri Perhotelan Anak Agung Ayu Linawati
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/e0xkfh89

Abstract

Uncollectible receivables are a common issue faced by the hospitality industry and can affect the financial stability of hotels. To minimize the risk of bad debts, hotels often implement specific financial control policies, one of which is the Guarantee Floating Deposit (GFD). However, the effectiveness of this policy is not solely determined by established systems and procedures but is also influenced by human resource factors, including employee motivation, work environment, and employee performance. This study aims to analyze the implementation of the Guarantee Floating Deposit policy in controlling uncollectible receivables at Hotel PSB using a qualitative research approach. Data was collected through in-depth interviews, observations, and documentation. The research informants consisted of management and employees directly involved in sales activities, receivables collection, and accounts receivable management within the hotel. The findings reveal that the implementation of the Guarantee Floating Deposit policy plays a significant role in reducing the risk of uncollectible receivables. Furthermore, strong work motivation and a supportive work environment contribute to improved employee performance in consistently and responsibly implementing the Guarantee Floating Deposit policy. Optimal employee performance is reflected in adherence to procedures, timeliness and accuracy in receivables collection, and effective coordination among departments. Therefore, the control of uncollectible receivables at Hotel PSB requires not only appropriate financial policies but also effective human resource management
Analisis Penerapan Metode Fifo (First In First Out) Dan Fefo (First Expired First Out) Pada Food & Beverage Store Prama Sanur Beach Bali I Made Sastrawan Adnyana 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/fqj64942

Abstract

This study aims to analyze the inventory management process and the impact of implementing the First Expired First Out (FEFO) method in the management of Food and Beverage inventory at Prama Sanur Beach Bali Hotel. Effective inventory management is essential in the hospitality industry, particularly for food and beverage materials that have a limited shelf life. Previously, the hotel applied the First In First Out (FIFO) method, which releases goods based on the order of their arrival without considering expiration dates. This research employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research informants consist of the receiving department, warehouse staff, and kitchen staff who are directly involved in inventory management. The results show that the implementation of the FEFO method has a positive impact on inventory management by improving control over expiration dates, maintaining the quality of raw materials, and reducing the risk of spoilage and food waste. Therefore, the FEFO method is considered more effective than the FIFO method in managing Food and Beverage inventory at Prama Sanur Beach Bali Hotel.
Peran Income Audit Dalam Mengurangi Kesalahan Terhadap Pemeriksaan Pendapatan: Studi Hotel Prama Sanur Beach Bali I Wayan Sudarsana; 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/p25xz938

Abstract

This study aims to analyze the role of income audit in identifying and reducing revenue recording errors at Hotel Prama Sanur Beach Bali and to determine the factors that hinder its implementation. This research uses a descriptive method with a qualitative approach. The research data were obtained through observation, interviews, and documentation with the main informant being the income auditor, supported by documents such as daily revenue reports and hotel transaction records. Data analysis employed the interactive model of Miles and Huberman, which consists of data reduction, data display, and conclusion drawing. The results show that the main problem in the income audit process is the occurrence of revenue not balance caused by errors in posting room charges, discrepancies in recording Food and Beverage (FB) outlet revenue, errors in recreation revenue, and inaccuracies in the calculation and posting of tax and service charges. These problems are generally triggered by human error, such as incorrect nominal input, incorrect use of account codes, double posting, and delays in posting transactions. Income audit plays a role as an internal control mechanism through a daily verification and reconciliation process that functions as a detective control and corrective control in detecting and correcting revenue recording errors. However, the effectiveness of income audit implementation is still influenced by several obstacles, such as a high level of human error, delays in supporting documents, high transaction volumes during high occupancy periods, suboptimal coordination between departments, and constraints in system usage.
Evaluasi Pengendalian Penerapan Akuntansi Aset Tetap Pada Hotel Prama Sanur Beach Bali I Gusti Ayu Nyoman Satriani; Sang Ayu Putu Arie Indraswarawati; 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/k3wy3n48

Abstract

This study aims to evaluate the implementation of fixed asset accounting based on PSAK 16 at the Prama Sanur Beach Hotel, Bali, specifically regarding the recognition, classification, and determination of the economic life of fixed assets. The research method used is descriptive qualitative with primary data sources obtained through observation, interviews, and documentation. The results of the study indicate that in general the company has implemented fixed asset recognition in accordance with PSAK 16, especially in the aspects of recognizing economic benefits and measuring acquisition costs. However, several obstacles are still found in practice, such as global asset recording without detailed classification by type, year of acquisition, and economic life. This causes difficulties in determining accurate depreciation and discrepancies between book values and the actual condition of assets in the field. In addition, limited documentation of old assets and lack of data updates also affect the quality of financial information. Therefore, a more structured and standardized evaluation and improvement of the fixed asset recording system is needed. This study is expected to contribute to improving the accuracy, transparency, and accountability of the company's financial statements, as well as serve as a reference for further research in the field of fixed asset accounting.
Analisis Dampak Penerimaan Kas Non-Tunai (Cashless) Pada Pengendalian Transaksi Di Prama Sanur Beach Hotel Melalui Analisis SWOT I Nengah Darmawan Arta Darmika; Ni Komang Sumadi; Rai Dwi Andayani W
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/ckq0ds38

Abstract

The purpose of this study is to analyze cashless cash receipts at Prama Sanur Hotel Bali through cashless payments and discuss how the cashless payment process works, and its impact on transaction recording. This research was conducted based on the phenomenon of the greater presence of cashless payment users and the increase in users of cashless payment systems over the past 2 years, namely 2023-2024. In conducting the analysis, researchers used a SWOT analysis consisting of Strengths, Weaknesses, Opportunities, and Threats. The data collection technique used was interviews with Cashier Outlets, Accounts Receivable and Income Auditors. The results of this study found that the types of instruments available at Prama Sanur Beach Hotel are card-based payment instruments (credit cards, debit cards) and QRIS. Cashless cash receipts are supported by card slip documents, guest bills, cashier worksheets, gross income reports, daily bank reconciliation reports, credit card payment summaries. Accepting cashless payments through non-cash payments has the advantage of facilitating transaction monitoring, helping to record transactions more quickly and accurately, and reducing the risk of incidents. The downside of this method is the EDC machine and human error, which can cause discrepancies between recorded transactions and the money received at the bank. This method offers the opportunity to increase guest promotions, with banks offering special rates for admin fees and also providing rewards to hotels to reduce the burden borne by the hotel. Furthermore, the threat of accepting cashless payments through non-cash payments is problematic internet signals and ensuring guest trust in the use of non-cash payment methods, especially QRIS.

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