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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha KARMAPATI (Kumpulan Artikel Mahasiswa Pendidikan Teknik Informatika) ISSN: 2252-9063 Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma DHARMASMRTI: Jurnal Pascasarjana UNHI Jurnal Abdi Insani Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
I Putu Fery Karyada
Universitas Hindu Indonesia
Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Analisis Sistem Pengendalian Internal Dan Budaya Organisasi Dalam Upaya Pencegahan Kecurangan Akuntansi di Lembaga Perkreditan Desa Kekeran ni putu ega cisna utami; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3297

Abstract

This study analyzes the efforts to prevent accounting fraud (Fraud) at the Village Credit Institution (LPD) Kekeran. Accounting fraud is a misstatement that arises from fraud in a report, such as a misstatement, an amount that is intentionally omitted or a financial statement that is disclosed for the purpose of deceiving users of financial statements. This accounting fraud was triggered by a weak internal control system that was seen in the control environment where the Traditional Village did not participate in carrying out internal control and coupled with the absence of SOPs for the internal control system. In addition to the weak control system, the accounting fraud that occurred at LPD Kekeran was caused by the organizational culture that continued to be carried out such as bad habits which were reflected in the habit of being dishonest and taking advantage of positions to take personal interests. This is very contrary to the teachings of norms and also the dominant values ??of LPD which strongly adheres to the vision and mission in order to be able to prosper customers and society in general. As for this study involved the Chairperson, Secretary and Treasurer of the LPD Kekeran Village as informants. The data analysis technique used is the qualitative method. The results of the analysis show that 1) The internal control system has a major contribution in preventing accounting fraud (Fraud). 2) Organizational culture has a major contribution in preventing accounting fraud (Fraud).
Analisis Penerapan Aplikasi SNR (Sinar) Simpan Pinjam Di LPD Desa Adat Guwang I Kadek Aditya Permana; I Putu Fery Karyada; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3299

Abstract

In serving customers, especially in terms of collecting customer daily savings funds, LPD Guwang implements a pick-up-ball system. In the process of collecting customer savings funds, LPD Guwang uses the SNR Savings and Loans application. The purpose of this study was to determine the application of the SNR Savings and Loans application at LPD Guwang which was studied based on the dimensions of the quality of the accounting information system. This research is a qualitative research, with data collection techniques in the form of observation, interviews and documentation. The results showed that: the application of the SNR Savings and Loans application was in accordance with (good) dimensions of integration; the SNR Savings and Loan application used in LPD Guwang is in accordance with (good) flexibility dimensions; the application of the SNR Savings and Loans application is quite good when viewed from the reliability dimension.
Analisis Sistem Pengendalian Internal Pada Pemberian Kredit Di Lembaga Perkreditan Desa (LPD) Desa Adat Kesiman Di Masa Pandemi Covid-19 Desak Putu Putri Diantari; I Putu Fery Karyada; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 3 No 4 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i4.3452

Abstract

LPD is a village-owned business entity that carries out business activities in the village environment and for village cramps. LPD as one of the village business containers that carry out its function in form of business towards the improvement of standard to live villagecramps and in its activities supports the development of many villages. This research aims to analyze the internal control system on lending in LPD Desa Adat Kesiman during the covid-19 pandemic. The methods used in this study are qualitative methods with descriptive approaches. To obtain accurate and accountable data, the author uses several techniques in data collection, namely through interviews, observations, documentation and triangulation of sources data. The object of this research Kesiman Indigenous Village, East Denpasar Subdistrict, Denpasar City. The results showed that control, information and communication activities, and monitoring have been carried out properly, but in a control environment, especially in Credit control had experienced credit problems due to many customers who did not complete their credit. Then in the risk assessment section of the application of the 5C system in lending has not been 100% can be implemented because the LPD applies the family principle
Analisis Strategi Pengelolaan Keuangan Dan Strategi Keberlanjutan Usaha Perak Di Gaja Silver Bali Pada Masa Pandemi Covid-19 Desak Putu Eka Suari Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3505

Abstract

ABSTRACT This study aims to to determine the financial management strategies and business sustainability strategies applied to Gaja Silver Bali to survive the COVID-19 pandemic. The population of this research is several silver craftsmen in Celuk Sukawati Village, where the sample determination uses the saturated sample method. The stages of the analysis technique used are data collection, data reduction, data presentation, and drawing conclusions. In an effort to maintain its business, Gaja Silver Bali made bank credit loans, these efforts were made to help the company's productivity and pay employee salaries. Purchases of raw materials in cash are also carried out in order to avoid trade debts that will burden his business in the future. Various forms of promotion are carried out by utilizing social media, as well as Word of Mount with the aim of introducing Gaja Silver Bali to the wider community. In creating consumer satisfaction, Gaja Silver Bali always maintains product quality, provides good service, and a fast production process for consumers so that later consumers will want to survive to transact with Gaja Silver Bali. Focusing on future changes (forward looking) is the task of all businesses, including Gaja Silver Bali. The owner of Gaja Silver Bali plans to upgrade the company from UD to CV with the aim that business continuity is more guaranteed besides that the company can carry out its business activities officially and legally according to the law. In an effort to maintain its business, Gaja Silver Bali is also restructuring.
Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa Ni Luh Gede Suastini; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 4 No 1 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i1.3596

Abstract

This study aims to determine the efficiency and effectiveness of the financial management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali Village, Dawan District, Klungkung Regency. The data analysis technique used in this research is descriptive qualitative analysis with efficiency ratios and effectiveness ratios. The results the study are based on guidelines unit on the effectivenessof the BUMDesa financial management from t2017 to 2020 on average above 90%, this means that the Paksebali BUMDesa financial managements is included in the effective category. The results of measuring the efficiency level of Paksebali BUMDesa financial management efficiency levels from 2017 to 2020 are included in the inefficient category, this is because Paksebali BUMDesa expenditures are still very high compared to the total revenue from BUMDesa business units. Expenditures that are still very high based on research results occurred in 2019 – 2020 due to the impact of the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of cost to costs to be incurred, so that there is no waste in financial management in the following year.
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Masa Pandemi Covid-19 Ni Made Ratna Puspita Dewi; I Putu Fery Karyada; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3325

Abstract

This study aims to investigate whether there are differences in the company's financial performance before and during the Covid-19 Pandemic and to find out the strategies taken by the company to survive during the Covid-19 Pandemic. This research was conducted at food and beverage industry sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2018-2020. The results showed that financial performance based on the current ratio had an average growth rate of 0.24 which means the company experienced an increase in liquidity even though it was affected by the pandemic. The average growth based on the debt to equity ratio is 30.22%, where the low ratio indicates that the company's debt is smaller than the amount of its assets. While the growth based on total asset turnover is -0.24, this explains that the assets owned by the company cannot be used to make a profit, which means that the company is currently experiencing difficulties in using all of its assets to generate sales. Based on the return on assets, the average growth is 0.24 this means that the company's management has not been able to use assets to generate maximum income
Faktor Faktor Yang Mempengaruhi MinatMahasiswa Menggunakan E-Wallet Dalam Mengadopsi Perkembangan Financial Technologi Ni Luh Widya Pebriantari; I Putu Fery Karyada; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 4 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i4.3852

Abstract

The ever-accelerating technological development will shape people's more pragmatic patterns of life. Beginning with social activities, many changes have occurred in people's life patterns, and payment methods have evolved. In the current development, Indonesia knows the term fintech (financial technology). Fintech introduces digital payment methods, or online payments, in hopes of achieving financial inclusion. Current observations examine relationships between factors that may lead to increased interest in using e-wallets among students in adopting financial technology developments (Faculty of Economics and Tourism, Hindu University, Indonesia) empirical study on students of In this observation, all active students of the Accounting Studies Program at the Faculty of Economics, Business and Tourism of the Hindu University of Indonesia from 2020 to 2022 were used as a research population with a total sample of 332 people. In the process of observation, the factors that made the students of the Faculty of Economics, Business and Tourism of Hindu University, Indonesia interested in using e-wallets were financial literacy, social influence, hedonic motivation, habits, and perceived benefits. , and perceived comfort
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ketut Agus Suardika Andry Irwanto Ayu Dianti Desak Putu Eka Suari Dewi Desak Putu Putri Diantari Gde Indra Surya Diputra I Gede Aryana Mahayasa I Gede Citta Baswara I Gusti Ayu Ratna Santiasih I Kadek Aditya Permana I Made Endra Lesmana Putra I Putu Mahendra Adi Wardana I Putu Yudhi Antara Satyawan Ida Ayu Putu Yuli Muliawati Kadek Ayu Laksmita Kadek Dewi Padnyawati Kadek Oki Sanjaya Kadek Oky Sanjaya Made Gede Arthadana Made Kembar Sri Budhi Ni Kadek Dwi Lestari Putri Ni Komang Sumadi Ni Luh Gede Suastini Ni Luh Widya Pebriantari Ni Made Ratna Puspita Dewi Ni Putu Ayu Kusumawati ni putu ega cisna utami NI WAYAN YUNIASIH Putu Cita Ayu Putu Eka Sri Kusuma Sari Putu Neta Ervinia Putu Nuniek Hutnaleontina Rai Dwi Andayani W Ria Juliastini Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijaya, Putu Yudy