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 540 Documents
 6   7   8   9   10 
PENGARUH PARTISIPASI PEMAKAI DAN KETIDAKPASTIAN TUGAS TERHADAP SISTEM INFORMASI AKUNTANSI DENGAN UKURAN ORGANISASI SEBAGAI VARIABEL MODERASI I Kadek Yudi Swa Andika; Sang Ayu Putu Arie Indraswarawati; 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.v2i1.1503

Abstract

The purpose of this research is to obtain empirical evidence of the effect of user participation and assignment uncertainty on the performance of accounting information systemi by measuring organization as moderating variable. The research was carried out on the LPD in the Ubudi sub-district. The selection of the samples in this research is using purposive sampling method, with a total of 75 respondents consisting of the Head of the LPD, Administration and the Treasurer. Data collection was carried out by distributing questionnaires. The analysis technique used is multiple line regression analysis and Moderating Regression Analysis (MRA). The results of this research show that: 1) user participation has a positive influence on the performance of SIAi in the Ubudi Sub-district LPD, 2) assignment uncertainty has a negative effect on SIAi performance in Ubudi Sub-district LPD, 3) organizational size has a negative effect on SIAi performance in Ubudi Sub-district LPD, 4) size of organization is able to moderate the influence of user participation on the performance of SIAi in the LPD of Ubudi District, 5) size of organization does not moderate the effect of uncertainty of assignment on the performance of SIAi in the Ubudi sub-district LPD
PENGARUH DUKUNGAN ATASAN, KETERLIBATAN PENGGUNA SISTEM INFORMASI TERHADAP KEPUASAN PENGUNA SISTEM INFORMASI AKUNTANSI BERBASIS KOMPUTER PADA LEMBAGA PERKREDITAN DESA DI KECAMATAN KEDIRI TABANAN I Gusti Ayu Ratna Santiasih; Ni Wayan Yuniasih; 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.v2i1.1504

Abstract

Therphenomenon that occurs related to the financial institution in the villageplevel (LPD) in Bali, not many people want to accept and use IT-based information systems7, inmthencase of information system ITn-based today is a demand to support smooth operations. This3studylaimsktocdeterminevthegeffectkofjsuperiors support onnthelsatisfaction ofouserspofk computer-based accounting1informationpsystemshin the\LPD in Kediri subdistrict, Tabanan regency. To find out the effect of the involvement of information system users on user satisfaction of computer-based accounting information systems in LPD in Kediri sub-district Tabanan regency. The study was 52 people by using a purposive sampling method. Data collection uses a Likert scale questionnaire. Data analysis techniques by using multiple linear regression. The results showed that there is a positive and significant influence of superiors support on the satisfaction of users of computer-based accounting information systems at LPD in the sub-district of Kediri , Tabanan regency. And there is a positive and significant influence between the involvement of information system users on the satisfaction of users of computer-based accounting information systems at LPD at Kediri subdistrict, Tabanan regency. It is recommended to increase user satisfaction by increasing user involvement in system development, especially in user involvement in determining how to meet the information needed. And increased support from top management in the form of providing funds for system development.
PENGARUH EFEKTIVITAS PENGGUNAAN, LOCUS OF CONTROL DAN KUALITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Ni Made Sulistiani; 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.v2i1.1505

Abstract

The development of technology in the digital era is currently experiencing changes very quickly. As with the development of information technology through computers and other software that are designed so sophisticated to make it easier to share information between humans. In addition to the need for a good system, it is also necessary to have system users who have adequate capabilities, so that they can take full advantage of the system. Success of the comppany largely determineed the employee performance.The populations in this study were all employes at PT. PLN (Persero) Bali Distribution Main Unit, amounting to 159 people. The number of respondents used was 74 people consisting of 26 people in the Financial Sector (BIKEU), 17 people in the Human Resources Sector (BISDM) and 31 people in the Commercial Sector (BIAGA). The sampling methods use was purposivee samplings technic. Data obtained through distributing questionnaires with the data analysis technique used is multiple regression analysis using SPSS. Based on the results of multiple linear analysis, the regression equation Y = 4.784 + 0.485X1 + 0.243X2 + 0.709X3 + € is obtained. The conclusion of the studies shows that the effectiveneess of used has a positive and significant effect on employee performance, locus of control has a positive and significant effect on employee performance, and the quality of the accounting information system has a positive and significant effect on employee performance. This shows that the four variables can improve employee performance.
ANALISIS SISTEMPPENGENDALIANPINTERN TERHADAP KELANCARANKPENGEMBALIAN KREDIT 0PADA KOPERASI LINGGA ARTHA BANJAR ASEMAN ABIANSEMAL BADUNG Ni Ketut Mas Arthami; Ni Wayan Yuniasih; 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.v2i1.1506

Abstract

Smooth repayment of credit is one thing that greatly affects operational activities and cash flow circulation. So that the implementation of good internal control can affect the smooth return of credit to cooperatives and do not cause large accounts receivable. This research was conducted at the Lingga Artha cooperative located in Banjar Aseman Abiansemal Badung. The number of cooperative employees is 11 people, with the composition of 1 manager, 3 credit department, 1 cashier, 1 savings officer, 5 collectors. The method of analysis used in this research is descriptive method, namely by collecting data and describing and explaining the data and information obtained on the basis of relevant theories to get conclusions. Based on the results of the interview, it can be found that the Lingga Artha Cooperative has not implemented the 5 aspects of internal control properly, this has led to substandard and non-current credit repayments. Besides that, it also affects other aspects of the cooperative's business, which can harm the cooperative itself and especially its members. Of the several cases of credit repayment stagnation, one of which is borrowing large amounts of credit but with guarantees that are not in accordance with credit lending procedures, and not reviewing the borrower in terms of credit risk, namely character, capacity, collateral and condition, in addition to that in terms of Information and communication is needed in disbursement of loans where the cooperative must get as much information as possible about the current condition of the borrower. The separation of responsibilities must also be clarified and the amount of collateral must be adjusted to the size of the loan. Supervision from related parties must also be tightened so as to minimize fraud and negligence of responsibility. Some things that can be done to anticipate negligence in the application of internal control are expected to be able to provide training for cooperatives to understand how important internal control is in running a cooperative business.
PENGARUH LOCUS OF CONTROL DAN MORALITAS INDIVIDU TERHADAP KECENDRUNGAN KECURANGAN AKUNTANSI I Gusti Agung Oka Kristina Dewi; I Wayan Sudiana; I Putu Deddy Samtika 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.v2i1.1507

Abstract

The tendency of accounting fraud is fraud caused by an error in reporting in financial reporting or an intentional act identical to corruption, misuse of assets and false questions. This study aims to determine the effect of internal variables locus of control, external locus of control and individual morality on the tendency of accounting fraud in OPD Badung Regency. This research was conducted using the results of a questionnaire instrument survey. The sample studied was 114 respondents with a purposive sampling technique using criteria. The results of hypothesis testing show that the internal locus of control and external locus of control variables have a significant effect on the tendency of accounting fraud, while individual morality does not have a significant effect on the tendency of accounting fraud in OPD Badung Regency
PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, PROFESIONALISME, DAN JOB RELEVANT INFORMATION TERHADAP KINERJA MANAJERIAL I Gusti Ayu Ari Wijayanti
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.v2i1.1508

Abstract

Managerial performance is very important in running a good government. Some factors that affect managerial performance are responsibility accounting, professionalism, and job relevant information. This study aims to determine the effect of responsibility accounting, professionalism, and job relevant information on managerial performance in the Regional Apparatus Organization of Denpasar City. The population of this study was 33 service offices as many as 3.953 people, with a sample of 118 people. The method of determining the sample using purposive sampling method. Data obtained from questionnaires and analyzed using Multiple Linear Regression analysis. The results of this study indicate that responsibility accounting, professionalism, and job relevant information have a positive effect on managerial performance in the Regional Apparatus Organization of Denpasar City. This shows the better accounting responsibility, professionalism, and job relevant information, the managerial performance will be better.
PENGARUH KUALITAS SUMBER DAYA MANUSIA, MANFAAT TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERN TERHADAP KETERANDALAN PELAPORAN KEUANGAN PADA LPD SE – KECAMATAN PUPUAN I Putu Daniarsa
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.v2i1.1509

Abstract

This study aims to determine the effect of the quality of human resources, the benefits of information technology and internal control systems on the reliability of financial reporting. The population in this study were LPD employees who were in the Pupuan sub-district. The sample collection technique used purposive sampling in order to obtain a sample size of 60 people. Data were analyzed using multiple linear regression analysis. Based on the results and discussion, it can be concluded that all research variables, namely the quality of human resources, the benefits of information technology, and the internal control system have an influence on the reliability of financial reporting.
PENGARUH KOMPETENSI, PARTISIPASI MANAJEMEN, DAN DUKUNGAN TOP MANAGEMENT TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI PADA KOPERASI DI DESA MENGWI I Gusti Agung Ayu Manik Sanjani; I Putu Deddy Samtika 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.v2i1.1510

Abstract

This study aims to test and analyze the effect of competence, management participation, and top management support on the effectiveness of accounting information systems. This study uses a survey method by distributing 50 questionnaires to managers and managers of cooperatives in the village of Mengwi. The study population includes cooperatives in the village of Mengwi, amounting to 14 cooperatives, by using 50 samples. To determine the sample used purposive sampling method. Next, the completed questionnaires were analyzed by multiple linear regression. The test results show that competence has a significant positive effect on the effectiveness of accounting information systems. Management participation does not affect the effectiveness of accounting information systems. Meanwhile, top management support has a significant positive effect on the effectiveness of accounting information systems.
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN PADA NILAI PERUSAHAAN Ni Kadek Ari Mayningsih; 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.v2i1.1511

Abstract

The value of the companyll is the investor's perception of the success rate of the companies which are related to the share price. The objectives of this research are to find out the effect of investment decisions, investment decisions, and funding decisions, etc. on company values ​​etc. in the manufacturing of the Food and Beverages sub-sector, which are listed in the Indonesian Stock Exchange III 2014-2018. The population in this research is all food and beverage sub-sector companies which are listed in the Indonesian Stock Exchange in 2014-2018 as many as 26 companies, the method of determining samples in this research is all by using the purposive sampling method. A total of 11 samples obtained were 11 companies. Types of data used in this research are all secondary datall, data analysis techniques etc. used in this research are all descriptive statistical analysis, classical assumption test, multiple regression analysis, F test and etc. Darill's research results can be seen that: 1) The investment decision II measured by the Pricell Earnings 11 Ratioll (PER) has a positive effect on the firm's value) seen from the value of the significance level of 0.000 (sig. <0.05) with a coefficient of 0.170 2) Funding decisions III are measured by Debt toll Equity Ratioll (DER) and have a significant negative effect on the company's variable values ​​etc. seen from the significant values ​​of 0.027 and the coefficients of funding decisionsll is -1.207 This means variable debt equity decisions etc are measured by Debt toll Equity Ratioll etc. ) has a significant negative effect on the variable value of the company. So it can be said that all H2 is rejected or not supported. This will explain that the decision and funding that a company will do is to use all funding through debt etc. which is more than using all funding through equity.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (SAP), PEMANFAATAN TEKNOLOGIINFORMASI DAN KOMITMEN ORGANISASI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN ORGANISASI PERANGKAT DAERAH (OPD) DI KABUPATEN BADUNG Anak Agung Istri Diah Endiyani; Anak Agung Ketut Agus Suardika; 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.v2i1.1512

Abstract

This study aims to determine the effect of implementing Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment on the Value of Information on Regional Apparatus Organization Financial Reporting (OPD) in Badung Regency. This research was conducted at 38 Regional Apparatus Organizations in Badung Regency. Data collection methods in this study used a survey method with a questionnaire. The sample used in this research is the Head of Sub Division of Finance, Bookkeeping and Treasurer in each Regional Apparatus Organization, who have a tenure of more than one year, totaling 114 people. The sampling method used was purposive sampling method. The data analysis method used in this research is multiple linear regression analysis. Based on the results of the analysis, this study shows that the application of Government Accounting Standards (SAP), Utilization of Information Technology and Organizational Commitment has a positive effect on the Value of Information on Financial Reporting of Regional Apparatus Organizations (OPD) in Badung Regency.

Page 8 of 54 | Total Record : 540

 6   7   8   9   10 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue 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