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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana JUIMA : Jurnal Ilmu Manajemen Jurnal Akuntansi Multiparadigma International Journal of Interreligious and Intercultural Studies DHARMASMRTI: Jurnal Pascasarjana UNHI Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Hita Akuntansi dan Keuangan
Cokorda Gde Bayu Putra
Universitas Hindu Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Tingkat Pemahaman Akuntansi, Fungsi Badan Pengawas Dan Profesionalisme Terhadap Kualitas Laporan Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Abiansemal Kabupaten Badung Putu Elfreda Carissa Aspasia; Dr. Cokorda Gde Bayu Putra
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.v4i3.3200

Abstract

Each LPD certainly provides financial reporting that can provide the information users need. This study was conducted to determine the effect of the level of understanding of accounting, the function of the supervisory body and professionalism on the quality of financial reports in LPDs in Abiansemal sub-district. The population used in this study were 33 LPDs in Abiansemal District. The number of samples in this study was 199. The analytical technique used was multiple linear regression analysis. Based on the results of the analysis, it is known that the level of understanding of accounting, the function of the supervisory body and professionalism has a positive effect on the quality of financial reports at the Village Credit Institution or LPD in Abiansemal District.
Pengaruh Kepuasan Kompensasi, Sistem Pengendalian Internal Dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi Ni Komang Swandewi; Sang Ayu Putu Arie Indraswarawati; Cokorda Gde Bayu Putra
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.v4i3.3256

Abstract

In Indonesia, there are institutions that function to assist and support economic activities which are commonly called Financial Institutions. One example of financial institutions in Indonesia is banking. The population in this study were employees of the Rural Bank in Tabanan Regency with the sample used as many as 72 respondents. The data analysis technique used in this research is multiple linear regression, coefficient of determination, F test and t test. Based on the results of the study, it can be seen that: (1) compensation satisfaction has a positive and significant effect on the tendency of accounting fraud, where the regression coefficient is 0.322 and sig is 0.020. (2) the internal control system has a significant positive effect on the tendency of accounting fraud, where the regression coefficient is 0.276 and sig 0.019. (3) financial pressure has a significant positive effect on the tendency of accounting fraud, where the regression coefficients are 0.556 and sig 0.000. The magnitude of the influence of independent variables on the effectiveness of accounting information systems is 72%. Keywords: Compensation Satisfaction, Internal Control System, Financial Pressure, and Accounting Fraud Tendency
Pengaruh Pengendalian Internal, Moralitas Individu Dan Personal Culture Terhadap Kecenderungan Kecurangan LPD Ni Putu Widyarini; Cokorda Gde Bayu Putra
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.v4i2.3302

Abstract

Research purpose is to confirming effect of internal controls, individual morality also personal culture on the tendencies of frauds in LPD at Banjarangkan Regency. This research was conducted at LPD in Banjarangkan Regency. The method used is a quantitative method. The data used is primary data using a questionnaire as a data collection method. The population in this study were all employees at LPD Banjarangkan Regency as many as 115 employees. The sampling technique used is random sampling with the slovin formula so that the number of samples is 53 respondents. The analysis technique used is Multiple Linear Regression. Result confirm influence of internal control, individual morality and personal culture had a positive and significant effect on the tendency of fraud.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI RISIKO KECURANGAN PELAPORAN KEUANGAN Ayu Putu Suari Maladewi; Cokorda Gde Bayu Putra
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.v3i4.3480

Abstract

Purpose this research aimed to determine the effect of the pentagon fraud in detecting the risk of fraudulent financial reporting in case studies of consumergoods industrial sector companies listed on the Indonesian stock exchange in 2018-2020. Fraud pentagon has several factors that influence the occurrence of fraud, Pressure is proxied by (financialstability, financialtarget, externalpressure) Opportunity (natureof industry, ineffective monitoring) Rationalization (Change in auditor), Competence (change of director) and Arrogance (frequent number of CEO). The F-score model is used in this study to see the potencial for fraud in financial reporting. The method used for sample selectioninthis study is purposive sampling, with a total sample of 108 companies for 3 years. Hypothesis testing is done by usingmultiple linearregression using SPSS 21.00. Theresults ofthis study indicate that financial stability, nature of industry, ineffective monitoring, change in auditors and change of directors have no significant effect on fraudulent financial reporting, external pressure and frequent number of CEO have a negative and significant effect on fraudulent financial reporting, while financial targets havea positive effect and significant to fraudulent financial reporting
Pengaruh Akuntabilitas, Transparansi Terhadap Kinerja Anggaran Pada Instansi Pemerintah Se-Kota Denpasar Anak Agung Gede Dalem Sukawati Dewa Nata; Cokorda Gde Bayu Putra
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.v4i1.3589

Abstract

A number of factors that can affect budget performance include accountability, transparency and participation in budgeting. The purpose of this study was to determine the effect of accountability and transparency on financial performance in government agencies throughout the city of Denpasar. The number of samples taken were 105 respondents. The sampling technique used is purposive sampling, while the analysis technique used is descriptive statistical test, classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test, instrument test consisting of validity and reliability test, feasibility test of the model used consists of coefficient of determination (adjusted R2), F test, and statistical test (t test), and multiple linear regression analysis. The test results show that there is a positive and significant effect between accountability on budget performance in Government agencies throughout the city of Denpasar. Judging from the results of the t test, the parameter coefficient value is 0.585 with a significance level of 0.000. There is an insignificant effect between transparency on budget performance in government agencies throughout the city of Denpasar. The parameter coefficient value is 0.119 with a significance level of 0.110.
Pengaruh Kesesuaian Kompensasi Dan Efektivitas Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi Luh Putu Ayu Rismayanti; Cokorda Gde Bayu Putra
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.v4i1.3597

Abstract

The fact that accounting fraud is caused by several factors including weak internal control and inadequate compensation. The purpose of this study was to determine the effect of compensation and the effectiveness of internal control on accounting fraud. This research was conducted in village administrations in West Denpasar District. The number of samples taken was 31 respondents. The sampling technique used is saturated sampling, while the data analysis technique used is the descriptive test, classical assumption test consisting of normality test, multicollinearity, and heteroscedasticity test, instrument test consisting of validity and reliability test, test the right model that consists of coefficient of determination (adjusted R2), F test, and statistical test (t-test), and multiple linear regression analysis. The test results show that there is a positive and significant effect of Compensation Suitability on Accounting Fraud. Judging from the results of the t-test, the parameter coefficient value is 0.442 with a significance level of 0.001. There is a positive and significant effect on the Effectiveness of Internal Control on Accounting Fraud. Judging from the results of the t-test, the parameter coefficient value is 0.713 with a significance level of 0.000.
Pengaruh Literasi Akuntansi, Tingkat Pendidikan, dan Umur Usaha Terhadap Penggunaan Informasi Akuntansi pada UMKM se-Kecamatan Ubud Dian Novita Sari; Cokorda Gde Bayu Putra; Kadek Dewi Padnyawati
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.v4i3.3870

Abstract

The existence of MSMEs as a supporting pillar of the economy which has an impact on reducing poverty and unemployment in Indonesia as a developing country. However, a process in managing MSME is not easy to reverse its very strategic role. One of the problems faced by MSMEs is related to financial management. In this case accounting has a fairly important role in making decisions that will have an impact on survival MSMEs. Given the importance of recording expenses and income in the business being run, for this reason, MSME actors need to understand the use of accounting information. In a business, if accounting information is not applied effectively, businesses that have prospects for success may experience bankruptcy due to inaccurate decision making. The development of MSMEs in Ubud District has developed quite rapidly, reaching 10,459 MSME actors. The purpose of this study was to determine the effect of accounting literacy, education level, and business age on the use of accounting information in MSMEs throughout Ubud District. The sample used in this study was 99 MSME actors. The analytical method used is multiple linear regression analysis. The results of this study found that accounting literacy, education level, and business age partially had a positive and significant effect on the use of accounting information in MSMEs throughout Ubud District.
Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Pemakai Sistem Informasi Akuntansi, Dan Kemampuan Teknik Pemakai Terhadap Efektivitas Sistem Informasi Akuntansi Di Koperasi Simpan Pinjam Se - Kecamatan Sukawati Ni Kadek Dinda Artha Dharmayanti; Cokorda Gde Bayu Putra; Putu Cita Ayu
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.v4i3.3876

Abstract

ABSTRACT This observation was carried out with the aim of uncovering the relationship or influence that is formed from the use of information technology, the participation of users of accounting information systems, and the technical skills of users on the effectiveness of accounting information systems for savings and loans in Sukawati District. 13 savings and loan cooperatives in Sukawati sub-district were designated as the study population with a sample size of 39 people who would later be analyzed using multiple linear regression techniques. in current observations it is revealed that the use of information technology can increase the effectiveness of the use of accounting information systems. in an effort to increase the effectiveness of the use of information systems, the cooperative must be able to make improvements to the user's involvement with the accounting information system, and the user's technical skills. In the future, this research is expected to be a basis for consideration by various parties who wish to increase the effectiveness of the use of information systems in companies through components that can influence it.
Pengaruh Audit Internal, Whistleblowing System, dan Budaya Organisasi terhadap Pencegahan Kecurangan Dalam Pengelolaan Dana Desa di Kota Denpasar Ni Luh Putu Suri Witari; Cokorda Gde Bayu Putra
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.v4i2.3951

Abstract

Fraud prevention is very important to do in an institution, because fraud has become one of the problems that are quite often found in financial institutions. Fraud occurs in various institutions, one of which is the management of village funds which are full of opportunities for fraud. This study aims to determine the effect of internal audit, whistleblowing system, and organizational culture on fraud prevention. This research was conducted on the management of village funds in Denpasar City. The sampling technique used in this study was purposive sampling with a sample size of 81 village fund managers. The data were tested using multiple linear regression analysis. The results of the study indicate that internal audit has an effect on preventing fraud in the management of village funds in Denpasar City. Whistleblowing system affects the prevention of fraud in the management of village funds in Denpasar City. Organizational culture affects the prevention of fraud in the management of village funds in Denpasar City.
Pengaruh Sasaran Anggaran, Kompetensi dan Teknologi Informasi Terhadap Akuntabilitas Dana Desa di Kerambitan, Tabanan Gusti Ayu Putu Wiwik Anggraeni; Cokorda Gde Bayu Putra; Ni Ke Muliati
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.v4i4.3827

Abstract

Accountability for the management of village funds should always be given due consideration in coordinating clarity of budget targets, capacity of village human resources, and maximum use of information technology that can support proper management of village funds. need to do it. The purpose of this study is to determine the impact of budget target clarity, human resource capacity and the use of information technology on accountability for village fund management (an empirical study in Kerambitan District). For the sampling method using Jenuh sampling, the number of samples is 120 samples. The conclusion of this study is that clarity of budget targets, human resource capacity, and information technology have a positive and significant impact on village fund management accountability. The proposal will improve the village's financial management by clarifying the target of the working budget, enhancing the capacity of staff and making the best use of information technology
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Gede Dalem Sukawati Dewa Nata Anak Agung Ketut Agus Suardika Ayu Putu Suari Maladewi Dewa Ayu Julia Oka Dian Novita Sari Gusti Ayu Putu Wiwik Anggraeni I Gede Aryana Mahayasa I Gede Eka Budiastawa I Kadek Alit Arinata I Kadek Pebri Artana I Ketut Eka Putra I Putu Teresna Jaya Manggala I Wayan Junaedi Setiawan Ida Bagus Gaga Surya Prabawa Ida Bagus Gede Parandita Ida Bagus Putra Astika Julia Emas Putria Wijaya Kadek Dewi Padnyawati Luh Putu Ayu Rismayanti Made Artha Wiyoga Made Sri Rejeki Arthasari Mirah Ayu Putri Trarintya Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Kadek Ade Riski Sapitri Ni Kadek Dinda Artha Dharmayanti Ni Kadek Sintha Rila Cahyani Ni Kadek Suarniti Ni Ke Muliati Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Sumadi Ni Komang Sumadi Ni Komang Swandewi Ni Luh Ade Dwi Anggreni Ni Luh Ade Lisa Puja Gayatri Ni Luh Adisti Abiyoga Wulandari Ni Luh Mutia Putri Ni Luh Putu Suri Witari Ni Made Wisni Arie Pramuki Ni Putu Ayu Kusumawati Ni Putu Chika Candra Pramesti Ni Putu Meri Yanti Ni Putu Widyarini Ni Wayan Alit Erlinawati Pradnyandari Gusti Ayu Made Gangga Putri Puspasari Ni Luh Putu Cita Ayu Putu Citta Nirmala Putu Elfreda Carissa Aspasia Sang Ayu Putu Arie Indraswarawati