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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Buletin Studi Ekonomi E-Jurnal Akuntansi Universitas Udayana JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Bisnis dan Kewirausahaan Hita Akuntansi dan Keuangan Dharma Bhakti
NI WAYAN YUNIASIH
Universitas Hindu Indonesia
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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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.
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 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.
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 KOMPLEKSITAS AUDIT, LOCUS OF CONTROL DAN RESIKO KESALAHAN TERHADAP KUALITAS AUDIT Ni Luh Tina Gayatri; 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.v2i2.1549

Abstract

This study had purpose to determine the effect of task complexity structure, locus of control and risk of error on audit quality at KAP in Bali Province. This study uses 80 respondents who are used as samples. In this study, the sampling used purposive sampling technique with certain considerations. The data analysis technique used is multiple linear regression analysis. Based on the analysis, it is found that audit complexity has a negative effect on audit quality at KAP in Bali Province. This shows that the increasing complexity of audits at KAP in Bali Province will tend to reduce audit quality. Locus of control has a positive effect on audit quality at KAP in Bali Province. This shows that the increasing loc in KAP in Bali Province will tend to increase audit quality. The risk of error has a negative effect on the audit quality. This shows that the increased risk of error in KAP in Bali Province, it tends to reduce the quality of the audit
PENGARUH PERSAINGAN AUDITOR, LAMA PENUGASAN (AUDIT TENURE) DAN SIFAT MACHIAVELLIAN PADA INDEPENDENSI AUDITOR Kadek Ayu Artini; 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.v2i1.1576

Abstract

A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people. The sample use in this study were sixty four auditors. The sampling method was purposives samplings technique. Results this reasearch indicated thats auditor competition and audit tenure haven a positive effect, while the machiavellian nature has a negative effect.
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, TINGKAT PENDIDIKAN, DAN PENGALAMAN KERJA TERHADAP KUALITAS LAPORAN KEUANGAN PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN MENGWI Ni Luh Mulya Dewi; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1797

Abstract

Financial reports are the result of a brief recording process in the form of financial data and activities of a company which aims to provide an overview of the financial condition, results of operations, and company performance at a certain time or for a certain period of time. The quality of financial reports has a very important role in helping make decisions regarding the operations of the entity or organization.This study aims to determine the effect of the use of information technology, level of education, and work experience on the quality of financial reports. This research was conducted at LPD in Mengwi District. The sample in this study were 113 employees. The sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. The results showed that the information technology utilization variable had a positive and significant effect on the quality of financial reports. The level of education has a positive and significant effect on the quality of financial reports. Work experience has a positive and significant effect on the quality of financial reports.
PENGARUH TEKANAN, KEEFEKTIFAN SISTEM PENGENDALIAN INTERNAL, DAN BUDAYA ETIS MANAJEMEN TERHADAP KECURANGAN (FRAUD) PADA PENGELOLAAN DANA DESA Ni Putu Ayu Mirah Anggrima Wati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1804

Abstract

Fraudx is an act of fraud that can harm other parties in order to obtain personal gain. Thisx study aims to determine the influence of pressure, the effectiveness of internal control systems, and the ethical culture of management against fraud in the management of village funds (empirical studies on villages in West Denpasar District). The population in this study was all village devices in villages in West Denpasar Sub-District, respondents used in this study as many as 64 people consisting of village heads, village secretaries, head of government, head of public welfare, head of service, head of finance, head of general and planning. Sample determination method using purposive sampling technique From the results of this study, the pressure has a positive and significant effect on fraud on the management of village funds. While the effectiveness of internal control system and ethical culture of management has no significant effect on fraud in village fund management.
PENGARUH IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN Ni Kadek Arta Fani; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 2 No 4 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i4.1994

Abstract

Firm value is the value possessed by a company which becomes an illustration for investors regarding the company's success rate in managing its resources. This study aims to analyze the effect of implementing corporate social responsibility and sales growth on firm value. CSR disclosure is measured by the CSRDI proxy, sales growth is proxied by comparing sales in year t after deducting the sales of the previous period against sales in the previous period, and company value is measured by the PBV proxy. The research was conducted in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2017 to 2019. A sample of 21 companies were selected by purposive sampling. The data analysis technique used is multiple linear regression analysis. The results showed 1) corporate social responsibility has a significant positive effect on firm value. 2) sales growth has a significant positive effect on firm value.
Co-Authors ., NI PUTU YENI YULIANTARI Anak Agung Ardiantari Anak Agung Ayu Evy Putri Indraswari Anak Agung Ketut Agus Suardika Anak Agung Putu Siska Pramita Dewi Desiyanti, Ni Made Indri Dewa Gede Wirama Dewa Nyoman Badera Dewi, Ida Ayu Sasmita Gusti Ayu Widhi Antari I Dewa Made Rasna Apriana I Gusti Ayu Ratna Santiasih I Kadek Yudi Swa Andika I Made Alit Putra Utama I Made Manik Dwijantara I Putu Deddy Samtika Putra I Putu Edi Saputra I Putu Edi Saputra I Putu Fery Karyada I Wayan Sudiana I Wayan Suka Negara IDA AYU SASMITA DEWI Ida Ayu Sasmita Dewi Kadek Ayu Artini Kadek Dewi Padnyawati Kadek Prayogy Martika Diartiwi Kadek Wiwin Indah Aprilia Luh Putu Gita Sukmayanthi Made Dwi Kharisma Dewi Made Gede Wirakusuma Nathania Ivena Daud Negara, I Wayan Suka Ni Ayu Nesa Laksmini Ni Kadek Arta Fani Ni Kadek Ayu Suastini Ni Kadek Mayang Sari Dewi Ni Kadek Rai Eldayanti Ni Kadek Sukma Intan Cahyani Ni Ketut Krisna Dewi Ni Ketut Mas Arthami Ni Ketut Muliati Ni Ketut Sari Arik Suastini Ni Komang Ersa Santika Widiawati Ni Komang Kharisma Mia Mahartiningsih Ni Luh Mulya Dewi Ni Luh Putu Netria Febriyanti Ni Luh Tina Gayatri Ni Made Indri Desiyanti Ni Putu Ayu Kusumawati Ni Putu Ayu Mirah Anggrima Wati Ni Putu Dinda Dewi Ni Putu Mariani Ni Putu Novi Ayu Antari Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Ayu Ningsih Ni Wayan Desya Dani Swari Ni Wayan Dian Suarini Ni Wayan Kusuma Dewi Putu Cita Ayu Putu Intan Arianto Putu Nuniek Hutnaleontina Sang Ayu Putu Arie Indraswarawati