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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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PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN,PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH,SISTEM INFORMASI AKUNTANSI KEUANGAN DAERAH, DAN PRINSIP PENGELOLAAN KEUANGAN TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH KABUPATEN BADUNG I Gusti Ayu Ratih Dwi Artatik; Ni Wayan Alit Erlina Wati; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1520

Abstract

The Government Regulation regarding Government Accounting Standards states that financial statements are structured reports of financial position and transactions conducted by a reporting entity. The quality of financial reports can be said to be of quality if they can meet the qualitative characteristics of financial statements contained in Government Regulation Number 71 of 2010 concerning Government Accounting Standards, namely: Relevant, Reliable, Comparable, Understandable. Many factors affect the quality of financial reports, this research uses internal control system variables, understanding of government accounting standards, regional financial accounting information systems, and regional financial management. The main objective of this research is to find out whether there is an influence from the internal control system, understanding of government accounting standards, regional financial accounting information systems, and regional financial management on the quality of financial reports at 38 OPDs of Badung Regency. The number of samples taken was 114 people, with purposive sampling technique. Data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results showed that the application of the internal control system, understanding of government accounting standards, regional financial accounting information systems, and financial management principles had a positive effect on the quality of financial reports.
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS INDIVIDU DAN BUDAYA ORGANISASI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGANDESA Kadek Wiwin Indah Aprilia; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1521

Abstract

Fraud prevention s an effort that can be done to suppress or prevent the factors that cause fraud. In preventink the occurrence of the fraud factor, fraud prevention can be used as an effort to minimise the occurrence of factor that cause fraud. The population in this study were all village apparatuses in the village in Denpasar cty. The respondents used were 80 people consisting of the Village Head, Village Secretary and Head Of Finance. The method of determining the simple using purposive sampling technique. From the results of this study the competence of village officials, individual morality and organizational culture have a positive effect on the prevention of fraud in village financial management at village governments throughout Denpasar.
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN PARTISIPASI MANAJEMEN TERHADAP KINERJA INDIVIDU DENGAN KEMAMPUAN TEKNIK PEMAKAI SISTEM INFORMASI AKUNTANSI SEBAGAI PEMODERASI Ni Komang Dwi Marini; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1522

Abstract

The purpose of this research is to determine the effect of Information Technology Use and Management Participation on Individual Performance with Technical Ability of SIA Users as a moderator. A total of 14 KSUs located in Gianyar District with 60 employees were selected as locations and research samples. Probability sampling with the Slovin formula is used as the sampling method in this study. Data analysis techniques include descriptive analysis, validity test, reliability test, classical assumption test, MRA, F test, determination coefficient (R2), and t test. The results of this research show that: (1) The use of information technology has a positive effect on individual performance, with a regression coefficient of 0.285, a tcount of i2.447 and a significant value of 0.018 <0.05. (2) Management participation has a significant positive correlation on individual performance, the regression coefficient is 0.143, the tcount is 2.354 and the significant value is 0.025 <0.05. (3) The ability of the AIS user technique is able to moderate the relationship between the use of information technology and individual performance, where the regression coefficient of moderation is 0.155, the value of tcount is 2.583 and the value is significant as much as 0.013 <0.05. (4) The ability of the user technique is able to moderate the relationship between Management Participation and Individual Performance, where the regression coefficient value in moderation 2 is 0.231, the tcount value is 2.381 and the significant value is 0.021 <0.05.
PENGARUH TEKANAN EKSTERNAL, AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN Luh Budiartini; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1525

Abstract

Financial transparency is is freedom to obtain information about aspects of financial performance in a comprehensive and open report manner which is summarized both positive and negative, accurate, timely, decisive and balanced through the media in the form of the presentation of financial statements that can be accessed by various interested parties with the assumption that the public has the right to know information. The purpose of this study is to provide the effect of external pressures, accountability, environmental uncertainty and internal control on the application of financial reporting transparency. Thise reasearch was conducted at OPD in Badung Regency. The population in this study were all apparatus work units totaling 8212 people. The sampling technique is using purposive sampling method, so that a sample of 114 people from 38 OPD is obtained. The analysis technique used is Multiple Regression Analysis. Test results show that external pressures and accountability had a positive and significant effect on the application of financial reporting transparency. While environmental uncertainty and internal control do not have significant effect on the application of financial reporting transparency.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGGAJIAN DAN PENGUPAHAN KARYAWAN PADA PRAMUDI ANGKUTAN SISWA GRATIS DALAM UPAYA MENINGKATKAN EFEKTIVITAS PENGENDALIAN INTERN PERUSAHAAN I Made Manik Dwijantara; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1526

Abstract

The payroll accounting system is an important component in accounting information. This system consists of a framework that is interconnected within a company which functions to inform cost data needed by interested parties in the company. The payroll accounting information system that has been implemented by PT. Damri Klungkung Branch and also to analyze the payroll accounting information system on the effectiveness of internal control. This type of research is descriptive qualitative research, which focuses on the payroll accounting information system at PT. Damri Klungkung Branch. Data analysis in this study begins with a description of the payroll accounting information activities, analyzing information, supporting documents, accounting records used, related functions, the network of procedures that make up the payroll and wage systems, and the effectiveness of internal controls. The results of the study found evidence that the Accounting Department is still responsible for paying employees' salaries and wages and is still responsible for supervising the filling of employee attendance lists and making a recap of employee attendance lists so that fraud is possible. Sound practices that are implemented to support the effectiveness of internal control are that the employees' basic salaries are paid by transferring the basic salaries to the account of each employee by the director and the pay slips are made in duplicate.
PENGARUH GENDER, KOMPETENSI PROFESIONAL, PENGALAMAN AUDITOR TEHADAP AUDIT JUDGMENT DI KANTOR AKUNTAN PUBLIK PROVINSI BALI Ni Wayan Ayu Nola Widiyanti; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1527

Abstract

This study aims to analyze the influence of gender, professional competence, and auditor experience on audit judgment at the Public Accounting Firm (KAP) in Bali Province. This study uses primary data obtained by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP). The number of samples in this study were 63 auditors who work at the Public Accounting Firm (KAP) in Bali Province. The sample in this study was determined by purposive sampling method. The data analysis technique in this study used multiple linear regression analysis. In addition, all variables have been tested using the classical assumption test. The results showed that gender has no influence on audit judgment. Which means that there is no difference between female and male auditors in producing judgment. Professional competence has a positive and significant effect on audit judgment. Which means that the more competent an auditor is, the better the resulting audit judgment will be. Auditor experience has a positive and significant effect on audit judgment. Which means that an experienced auditor can produce a more precise audit judgment.
PENGGUNAAN TEKNOLOGI INFORMASI MEMODERASI PENGARUH LOCUS OF CONTROL DAN EFEKTIVITAS SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Ni Kadek Dwi Marina; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1528

Abstract

Employee performance is the work achieved by an employee in carrying out tasks in accordance with the responsibilities assigned to him. Factors that can affect performance are Locus Of Control, how effective the application of Accounting Information Systems (SIA) is, and the use of Information Technology (IT). The purpose of this research is to determine the effect of the Use of Information Technology on the relationship between Locus of Control, Effectiveness of Accounting Information Systems and Employee Performance. This research was conducted in 25 BPRs in Gianyar Regency, with a total of 60 people as the sample. The sampling technique is sampling and is calculated using the Slovin formula. Descriptive analysis was used to analyze the data through: validity test, reliability test, classical assumption test, MRA, F test, coefficient of determination (R2), and t test. The findings of this study are: (1) Locus of Control has a positive effect on employee performance, with a regression coefficient of 0.142 and a tcount of 1.974 with a significance value (Sig.) Of 0.034 <0.05. (2) The effectiveness of AIS has a positive effect on employee performance, the regression coefficient is 0.252 and the tcount is 2.495 with a significance value (Sig.) Of 0.001 <0.05. (3) The use of Information Technology is non-moderating in the relationship between Locus of Control and Employee Performance, with a regression coefficient of -0.159 and a tcount of -1.075 with a significant value (Sig.) Of 0.287> 0.05. (4) The relationship between AIS effectiveness and employee performance is not moderated by the use of information technology, with a regression coefficient of 0.118 and a tcount of 0.792 with a significance value (Sig.) Of 0.432> 0.05.
PENGARUHILINGKUNGANOPENGENDALIAN,LPENILAIANURESIKO SERTA;INFORMASI.DANKOMUNIKASIITERHADAPIKUALITAS KREDIT MIKROLDI.BRI UNIT SE-KANTOR CABANG BRI UBUD Luh Ade Dwi Wahyuni; I Wayan Sudiana; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1529

Abstract

Credit quality is one of the most important things in the world of banking. The better the credit quality, the better the performance of the bank because credit is one of the banks biggest pr­ofit sources. But in reality banks are still experiencing problems in maintaining good credit quality caused by internal and external parties of the bank. The purpose of this study was to determine the effect of the identification environment, risk assessment as well as information and communication of the quality of microcredit in the BRI of the Ubud Branch Office. To maximize credit quality the bank can implement an internal control system. This study uses descriptive quantitative data analysis, data collection as done by distributing a questionnaire to respondents. This research uses data analysis techniques: validity test, reliability test, multiple linier regression analysis, coefficient of determination, F test and t test. As for the result of the study stated the validity test show the results of the assessment above 0,05 which means that all statements in the questionnaire are valid. Reliability test shows results above 0,60 which means all of the variables are reliable. Multiple linier regression analysis showed results is X1: 0,438, X2: 0,266 and X3: 0,275. The coefficient of determination shows a figure of 65,3% which means the control environment, risk assessment and information ad communication have a 65,3% effect on credit quality while 34,7% is influenced by other factors not examined. F test and t test show the results of X1, X2 and X3 have a positive and significant effect on credit quality.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI DAN SISTEM PELAPORAN TERHADAP KINERJA MANAJERIAL APARATUR PEMERINTAH I Gede Eka Budiastawa; Ni Putu Ayu Kusumawati; Cokorda Gde Bayu Putra
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1530

Abstract

The regional government has the authority to run and control the performance of the apparatus in utilizing the stipulated budget. Local governments must meet the criteria for good governance including, clarity of budget targets, accounting controls and a reporting system that will impact on the managerial performance of government officials. The purpose of this study was to determine the effect of clarity of budget targets, accounting controls and reporting systems on managerial performance of government officials. This research is located in all OPD in Klungkung Regency. The population in this study were all employees at 38 Regional Apparatus Organizations (OPD) in the Klungkung Regency Government, amounting to 4,056 people, using judgment sampling techniques, the number of samples in this study was 114 people. The conclusion in this study is the clarity of budget objectives, accounting control and reporting systems have a significant effect on the managerial performance of the Klungkung OPD apparatus.
PENGARUH EFEKTIVIFITAS PENERAPAN, KESESUAIAN TUGA DAN KEPERCAYAAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM DIGITAL DI KECAMATAN PENEBEL Gusti Ayu Putu Agung Desyani; I Putu Nuratama
Hita Akuntansi dan Keuangan Vol 2 No 2 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i2.1531

Abstract

This study aims to determine the effect of the effectiveness of the application of accounting information systems, the suitability of accounting information system tasks and the belief in accounting information systems on employee performance at the Village Credit Institutions (LPD) digital system users in Penebel District. This research was conducted at LPDs throughout Penebel District with a population of 28 LPDs with a sample size of 139 respondents. The sampling technique used in the study was purposive sampling. The data analysis method used is multiple linear regression analysis. The results showed that the effectiveness of the accounting information system application had no significant effect on employee performance, the task suitability of the accounting information system had no significant effect on employee performance, and the belief in the accounting information system had a positive and significant effect on employee performance.

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