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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 540 Documents
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EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENJUALAN DI PT. ASTRA DAIHATSU CABANG DENPASAR SANUR I Wayan Junaedi Setiawan; Ni Komang Sumadi; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1487

Abstract

The study aims to fiind out how effectiveness is sales internal control sysstem at PT. Astra Daihatsu branch Denpasar Sanur. The method used to obtain data what is needed in preparing the report is the method interviews,documentation and literature studies while egineering data analysis used in this research in analysis qualitative. This analysis is done by collecting data regarding internal control, sales system and compare in with related theories. This research was conducted at PT. Astra Daihatsu branch Denpasar Sanur address at Jl. By Pass Ngurah Rai No.8 Pekandelan-Sanur Kaja south Denpasar Selatan district.The results of this study indicate that the implementation of the system internal sales control at PT. Astra Daihatsu branch Denpasar Sanur is already running pretty good where company has fifilled all five aspects based on system components internal control such as : 1). Control Environment 2). Risk Assessment, 3). Activity Controlling, 4). Information and Communication and 5). Monitoring.
ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA PEMERINTAH KOTA DENPASAR TAHUN ANGGARAN 2014-2018 Ni Made Susanti Dewantari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1488

Abstract

This study aims to analyze the performance of the management of the regional income and expenditure budget (APBD) in Denpasar in terms of the government's financial ratios from 2014-2018. The data used in this study is the 2014-2018 Denpasar City budget data. The data collection technique is with documentation and interviews conducted in the city of Denpasar. The method used is comparative descriptive using several financial ratios. The results showed that based on the analysis of income variance, expenditure variance, and the ratio of independence in 2014-2015 said to be quite good, where the intent of the pattern of relationships between interference from the central government began to decrease. The ratio of effectiveness and efficiency ratio of PAD expenditure is said to be very effective and efficient in realizing regional taxes and levies. The ratio of routine expenditure to capital expenditure is said to be quite good. While the ratio of income and expenditure growth is said to be not good because there is a significant decrease and increase.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA SEKOLAH (APBS) TERHADAP PARTISIPASI KOMITE SEKOLAH Ni Kadek Karmiyanti
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1490

Abstract

In the world of education, budget management is a plan to supervise finances in the implementation of an activity. Integrated Budget Management between revenue, expenditure and fund management in meeting all the needs needed by schools in improving the quality of education. The source of funds obtained is by charging the overall costs to the parents of students so that there are opportunities for waste and corruption in managing a budget. Therefore, it is necessary to have the participation of the school committee as a supervisor, provide input and consider an activity in the management of the school budget. The purpose of this study is to determine the effect of accountability and transparency of APBS management on school committee participation. The population used in the study was a Swata school in Sukawati sub-district with a total sample size of 38. This study used a saturated sampling method with data analysis techniques used were validity test, reality test, multiple linear regression analysis, determination analysis, F test. and t test. The results of this study state that simultaneously accountability and transparency have a significant effect on participation, with a significant value of the accountability variable of 0.015 <0.05 means that accountability has a positive effect on participation and the transparency variable with a significance value of 0.040 <0.05 means that transparency has a positive effect. Against Participation. So Accountability and Transparency have a positive impact on participation, the greater the value of these variables, the greater can increase school committee participation.
PENGARUH KOMPETENSI DAN OBJEKTIVITAS TERHADAP KUALITAS ADIT DENGAN ETIKA PROFESI SEBAGAI VARIABEL PEMODERASI DI BPK RI PERWAKILAN PROVINSI BALI I Made Suryana Wibawa; Sang Ayu Putu Arie Indraswarawati; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1492

Abstract

The quality of the examination results is a report on the results of the examination that contains the existence weaknesses in internal control, fraud, deviations from regulatory requirements legislation, and non-compliance must be accompanied by a response from the leadership or the official responsible for the entity being examined regarding findings and recommendations and planned corrective actions. This research aims to examine the effect of competence and objectivity on audit quality with professional ethics as a moderating variable. Where the sampling technique uses techniques purposive sampling with the criteria of auditors who have worked for 1 year as well have a minimum education level of bachelor (S1). The results of the study showed that audit competence and audit objectivity affect audit quality. And professional ethics can moderate competence and objectivity to audit quality. So two hypotheses are accepted and two hypotheses are not accepted.
PENGARUH INTEGRITAS, KOMITMEN ORGANISASI DAN KECERDASAN ADVERSITY TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BALI Ni Kadek Sugiartini; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1493

Abstract

Public accountants are professionals who provide services to the general public, especially in the field of auditl of financial reports, which play a role in improving the quality of financial information. This study aims to determine the effect of integrity, organizational commitment and adversity intelligence on audit quality. This research was conducted in the Public Accountants Office in the Province of Balil which was registered at the Indonesian Institute of Public Accountants (IAPI), totaling eleven KAPl with a population of 92 auditors. The method used in this study is purposive sampling with an auditor's criterion who has had audit experience ≥ 1 year and an auditor who has a minimum educational history of Stratal 1 (S1) 1, so the number of samples in this study is 63 auditors. The data collection method was carried out by a survey method using the questionnaire technique which was measured using a likertl scale. The results of this study show that integrity has a positive effect on audit quality with a significant value of 0l, 001 <0l, 05l. Organizational commitment to results has a positive effect on audit qualityl with a significant value of 0.1003 <0.051. Adversity intelligence has a positive effect on audit qualityl with a significant value of 0l, 017 <0l, 05l. This hall indicates that the higher the variable, it means the higher the audit quality produced by the auditor.
PENGARUH UKURAN PERUSAHAAN, KOMPLEKSITAS OPERASI PERUSAHAAN, REPUTASI AUDITOR, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY DI BURSA EFEK INDONESIA TAHUN 2016 S/D 2018 I Kadek Pebri Artana; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1494

Abstract

The purpose of this study was to determine the effect of company size, complexity of company operations, auditor reputation, and financial distress on audit delay. This research was conducted at the Indonesia Stock Exchange (BEI) from 2016 to 2018. A sample of 21 companies were studied in the consumer goods industry that had been registered using a purposive sampling technique. Data collection is done by non-participant observation methods. The analysis technique used is Moderated Regression Analysis (MRA). The results of the analysis that company size has a negative effect on audit delay, the complexity of company operations has a positive effect on audit delay, auditor reputation has a negative effect on audit delay, and financial distress has a positive effect on audit delay on consumer goods industry companies listed on the Indonesia Stock Exchange.
PENGARUH PENGENDALIAN INTERN KAS, FINANCIAL PRESSURE, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECURANGAN (FRAUD) PADA LPD DI KECAMATAN TAMPAKSIRING GIANYAR Erisianita Lestari Suprapta; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1495

Abstract

Fraud or commonly called fraud is a fraudulent act that is done intentionally to benefit one party (an individual, company or institution) unfairly or violates the law resulting in losses on the other party. This study aims to determine the effect of cash internal control, financial pressure, suitability of compensation, and individual morality for fraud. The population in this study were LPD employees throughout Tampaksiring Gianyar District. The number of respondents used was 63 peoples. The method used in determining the sample using the Slovin formula. Based on the results of this study indicate that financial pressure has a positive and significant effect on fraud, while internal cash control, suitability of compensation, and individual morality do not significantly influence fraud (fraud) in LPDs in Tampaksiring Gianyar District.
PENGARUH TINGKAT PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN TINGKAT PERTUMBUHAN PERUSAHAAN TERHADAP PROFITABILITAS PERIODE 2016-2018 PADA LPD DI DENPASAR Kadek Prayogy Martika Diartiwi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1496

Abstract

Rural communities are the focus of national development to support economic development in rural areas, by conducting credit and financing activities. Economic growth can be increased by increasing the financial sector. To support the economic development of rural communities, the Provincial Government of Bali developed the LPD, which is a non-bank financial institution regulated in Regional Regulation No. 3 of 2017 Bali Province. Research locations of all LPDs in Denpasar amounted to 35x 3 years of research. Saturated sampling is a sampling technique used in this study. Data collection is done by non-participant observation methods. And the data analysis technique used is multiple linear regression analysis and the classic assumption test consisting of: normality test, heteroscedasticity test, autocorrelation test, multicollinearity test. Based on the results of the study concluded (1) The variable level of working capital turnover has a negative effect on profitability. (2) Company size variable does not affect profitability. (3) The variable growth rate of the company has no effect on profitability. From the results of regression analysis, it shows that partially the working capital turnover has a significant negative effect on profitability. This is due to the shorter time period in lending policies making capital turnover faster. The size of the company is not a guarantee that the company has the ability to generate good profits. This insignificant effect is caused by the larger size of a company, then the company will need greater costs to carry out operational activities. This insignificant effect is caused by the higher growth of a company, it will not be able to reduce the company's profitability.
PENGARUH TINGKAT PENDIDIKAN DAN KEAHLIAN PROFESIONAL TEHADAP EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL DENGAN PENGALAMAN KERJA SEBAGAI MODERASI Ni Luh Putu Sri Darmayanti
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1497

Abstract

The effectiveness of the system and internal control is the level of achievement and program results with the targets set by the management and management designed to gain confidence and confidence about the achievement of organizational goals and objectives. To increase the effectiveness of systems and internal controls there are several things that must be considered. This research aims to find out the effect of the level of education and professional expertise on the effectiveness of the system and internal control with experience and work as moderation. This research was carried out at the Regional Owned Enterprises Badand Denpasard Kotad namely PDAM, PD Pasard and PD Parking. In this research, the method of purposived sampling was selected and the sample size was 32 respondents. Techniques and data analysis used in this research are descriptive statistics, validity mosque, reliability mosque, classical assumptions mosque, MRA, coefficient of determination, Ujid Fd and Ujid t. The results of the research showed that the level of education was positive with a positive coefficient of 0.374, the t-value was 2.312 and the significant value was 0.031 <0.05 and professional expertise was positive with a positive coefficient of 0.642, the t-value was as large as 2,789 and had a significant effect of <0.05d. positive and effectiveness of systems and internal control. The work experience variable with moderated 1 had a positive coefficient of 0.091, a t-value of 0.602 and a significant value of 0.511> 0.05 and moderated 2 had a negative coefficient of -0.122, a t-value of 0.602 and a significance of 0.511> 0.05 and moderated 2 had a negative coefficient of -0.122, the t-value of 0.18 and a significant of 0.282> 0.05. can not be able to modify the influence of the level of education and professional skills and effectiveness of the system and internal control.
PENGARUH KECERDASAN SPIRITUAL, KECERDASAN EMOSIONAL, DAN PENERAPAN BUDAYA TRI HITA KARANA TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA ORGANISASI PERANGKAT DAERAH KABUPATEN BULELENG Putu Neta Ervinia; Ni Putu Ayu Kusumawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 2 No 1 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i1.1498

Abstract

Fraud can occur anywhere in any organization or agency. This study aims to determine the effect of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture in handling the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng. The population and sample in this study were all financial employees in the Regional Apparatus Organization of the Regency of Buleleng, as many as 151 people. The technique of determining the sample using the saturated sample method. Data were tested using validity test, reliability test, multicollinearity test, heteroscedasticity test, multiple regression analysis, hypothesis test and coefficient of determination. The results showed that the variables of spiritual intelligence, emotional intelligence, and the application of Tri Hita Karana culture negative and significant influences the tendency of fraud in the Regional Apparatus Organization of the Regency of Buleleng.

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