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 420 Documents
 1   2   3   4   5 
PENGARUH MACHIAVELLIAN DAN IDEALISME PADA PERSEPSI ETIS MAHASISWA AKUNTANSI Ni Luh Budi Ariani; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.757

Abstract

Based on cases ofi ethical violations unwittingly form a reaction that becomes a perception ofi students in the profession in accounting. Perception is the attitude or opinion expressed to respond or give an interpretation of a phenomenom. This study aims to determine how the influence machiavelliani and idealism on the ethical perceptions ofi accounting students. This research was conducted at a private university in Denpasar. Datai collection is done by giving questionnaires tu students majoring in accounting at the faculty ofi economics ofi private universities. The study population numbered 302 peoples. Technique ofi determining samples using the Slovin formula. Datai analysis was performed by multiple linier regression analysis. The results ofi this study indicate that machiavelliani has a positive effect on the ethical perceptions ofi accounting students. Research result mean that the heigher the machiavelliani, the more ethical perceptions ofi accounting students will increase. While idealism have a negative effect on the ethical perceptions ofi accounting students, which means an idealistic individual will avoid various actions that can harm those around him.
PENGARUH DANA PIHAK KETIGA, RETURN ON ASSET, DAN SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT PADA BANK PERKREDITAN RAKYAT DI KOTA DENPASAR Luh Eka Novianti; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.758

Abstract

The growth of bank lending in Indonesia has fluctuated every year. This is caused by several factors that affect lending. This study aims to determine the effect of DPK, ROA and credit interest rates on lending at BPR Denpasar. The population in this study is the BPR Bank, amounting to 13 companies. The sampling technique used was purposive sampling which is a type of sample selection with a specific purpose with the criteria that have been set and get 7 sample companies that are included with a period of 5 years. The data analysis technique used is multiple linear regression with the application of SPSS for windows. The results of the analysis show that DPK, ROA and credit interest rates together have a positive and significant effect on lending at BPR banks.
PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN Kadek Erna Yuliantari Putri; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.765

Abstract

Budgetaryi sector budgetingi is an instrumenti of accountabilityi for managingi public fundi managementi and for implementingi programsi funded by publici money. This researchi was carried out iin the OPD in Klungkungii Regency. Data collectioni is done by givingi questionnaires. The studyi populationi was 174 people. Teknikii determines the samplei using the Purposivei Sampling Formula. Data analysisi was performed withi multiple lineari regression analysis. Fromi the resultsi of the research, it is knowni that there is an influencei on budgetary participationi in dealing withi the budgetaryi agreement and fromi the results of the researchi asymmetryi of information thati does not have an influencei on the budgetaryi dealings, from the resultsi of the research, it is knowni that there is an influencei on the organizationis budgetaryi agreement andi from the results of researchi on informationi asymmetry.
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJEMEN DAN MEDIA EXPOSURE PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Ni Kadek Devi Juliantari; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.766

Abstract

This study aims to find out the effect of profitability, management ownership, and mediai exposurei on corporatei social responsibilityi disclosure. This study uses manufacturing companies listed on the Indonesiai Stock Exchange (IDX) in 2015- 2017 as population and sample. The number of research population is 140 manufacturing companies. In order to get the right sample, the researchers used a purposive sampling method and selected 45 companies that met the criteria. The analysis technique used in this study is multiple linear regression analysis techniques. Based on the results of analysis shows that profitability affects CSRi. While manageent ownership has on effect on CSRi, and mediai exposurei variables have no effect on CSRi.
PERLAKUAN AKUNTANSI PENDAPATAN PADA AHASS MIRA MOTOR DI GIANYAR I Made Suartika; Sang Ayu Putu Arie Indraswarawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.768

Abstract

Accounting standards provide guidelines for the accounting treatment of an event. These guidelines are reflected in the definition, measurement, evaluation, recognition and disclosure of elements or financial statement items. AHASS Mira Motor is a company engaged in the business of trading and services whose business activities are selling motorcycle parts. The purpose of this study was to analyze the accounting treatment of income on AHASS Mira Motor Gianyar in accordance with ETAP financial accounting standards. The results of the study found that revenue recognition on AHASS Mira Motor Gianyar did not conform to ETAP financial accounting standards regarding revenue, revenue measurement on AHASS Mira Motor Gianyar were in accordance with ETAP financial accounting standards on revenue, and disclosure of income on AHASS Mira Motor Gianyar did not comply with standards ETAP financial accounting of income.
PENGARUH EFEKTIVITAS SISTEM INFORMASI AKUNTANSI, KEMAMPUANTEKNIK PEMAKAI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDU PADA LEMBAGA PERKREDITAN DESA (LPD) PEMAKAI SISTEM LPD DIGITAL DI KOTA MADYA DENPASAR Gusti Ayu Sri Puspa Dewi; I Wayan Sudiana
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.769

Abstract

Individual performance is the ability of individuals to do things successfully and efficiently in a company. Competitive advantage can be achieved through service quality, work quality, timeliness, supervisory supervision, cost effectiveness, and the influence of colleagues from each individual. This study aims to obtain empirical evidence regarding the Effectiveness of AIS, User's Technical Capabilities, and Utilization of Information Technology on Individual Performance. The method of determining the sample in this study was carried out by using purposive sampling technique. The population of this study were all Village Credit Institutions employees in 11 Village Credit Institutions in Denpasar who had used a digital system totaling 237 people with a sample of 53 people. The data analysis technique used is Multiple Linear Regression Analysis using SPSS programs. Based on the results of data analysis shows that the effectiveness of the AIS affects the performance of the individual, while the Technical Capability of the User and the Utilization of Information Technology has no effect on the individual's performance.
PENGARUH INDEPENDENSI TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI PADA LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD I Komang Angga Saputra; I Wayan Sudiana; I Putu Deddy Samtika Putra
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.770

Abstract

Fraud is a deliberate action by the parties who are not responsible for governance in order to personally gain profit. The purpose of this research is to know the influence of independence against fraud prevention with internal control system as moderation variable. The location of this research was conducted on LPD Ubud district. The population in this study was all LPD employees in Ubud district amounting to 382 employees from 32 LPD. The sampling method in this research is the purposive sampling method, resulting in a sample amounting to 124 people from 32 LPD. The analytical techniques in this study are using the Moderated Regression Analysis (MRA). The test results showed that independence had no significant effect on the prevention of fraud with a parameter coefficient value of 0.048 with significance level of 0.564 > 0.05. And the independent interaction with the internal control system was positively and significantly significant to the fraud prevention with a parameter coefficient value of 0116 with significance rate of 0.018 < 0.05.
PENGARUH SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PEGAWAI PENGGUNA ENTERPRISE RESOURCE PLANNING (ERP) Ni Wayan Ayu Ningsih; Sang Ayu Putu Arie Indraswarawati; Ni Wayan Yuniasih
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.771

Abstract

Every company needs a good employee performance in order to realize the company's goals. Similarly, companies in the field of public service activities such as PT. PLN (Persero). The formulation of the problem in this study is whether accounting information systems, leadership styles, and internal control systems affect the performance of ERP system user employees at PT PLN (Persero) Bali Distribution Parent Unit? The population used is all employees of the Enterprise Resource Planning system numbering 45 people at PT. PLN (Persero) Bali Distribution Parent Unit. The method of determining sample uses saturation sampling technique. After testing the instrument and testing the classical assumptions, data analysis is then performed using multiple linear regression analysis, determination, t test, and F test. The results of the analysis show that the influence of accounting information systems on employee performance obtained a regression coefficient of 0.165, the calculated t value of 2.890 and the t-test significance value of 0.006 <0.05, so H1 is accepted. The influence of leadership style on employee performance obtained a regression coefficient of 0.187, a calculated t value of 2.120 and a significant value of the t test of 0.040 <0.05, so that H2 was accepted. The influence of the internal control system on employee performance obtained a regression coefficient of 0.170, the calculated t value of 4.718 and the significant value of the t test of 0.000 <0.05, so that H3 is accepted. It is recommended to companies to provide motivation to employees who are still unable to show good performance, by providing compensation for employees with good performance so that other employees are motivated to work better.
PENGARUH ANGGARAN BERBASIS KINERJA DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KINERJA INSTANSI PEMERINTAH PADA KANTOR DINAS PEMERINTAH KABUPATEN BADUNG Ni Made Kertiani; Ni Putu Ayu Kusumawati; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.774

Abstract

The purpose of this study was to determine the effect of performance-based budgeting and regional financial accounting systems on the performance of government agencies in government offices in Badung Regency. The population used in this study were all employees working in the Badung Regency Office as many as 1089 people. Determination of the sample using purposive sampling to obtain 102 people as samples. After testing the instrument and testing the classic assumptions, then the data analysis is performed using multiple linear regression analysis, determination, t test, and F test. The analysis showed that the effect of performance-based budgeting on the performance of government agencies obtained a regression coefficient of 0.133, tcount value of 2.291 and t test significance value of 0.024 <0.05, so that H1 was accepted, it can be concluded that performance-based budgeting has a positive and significant effect on the performance of government agencies in the Badung Regency Government Office. The influence of the regional financial accounting system on the performance of government agencies obtained a regression coefficient of 0.698, tcount of 14.181 and t test significance value of 0.000 <0.05, so H2 is accepted, it can be concluded that the regional financial accounting system has a positive and significant effect on agency performance government at the Badung Regency Government Office.
PENGARUH FORMALISASI PENGEMBANGAN SISTEM, PARTISIPASI PEMAKAI, DAN KOMPLEKSITAS TUGAS TERHADAP EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI PADA KOPERASI SERBA USAHA DI KECAMATAN KINTAMANI, BANGLI Ria Juliastini; Sang Ayu Putu Arie Indraswarawati; I Putu Fery Karyada
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.775

Abstract

The purpose of this study was to determine the effect of formalizing system development, user participation, and task complexity on the effectiveness of the use of accounting information systems in Multipurpose Cooperatives in Kintamani District, Bangli. The population used in this study were all employees of the Multipurpose Cooperative in Kintamani District, Bangli as many as 171 people. Determination of the sample using purposive sampling to obtain 90 people as samples. Performed data analysis using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that formalizing the system development of the effectiveness of applying accounting information systems obtained a regression coefficient of 0.381, the value of t calculate 2,632 and the t-test significant value of 0.010 <0.05, so that H1 is accepted. The influence of user participation on the effectiveness of the application of accounting information systems obtained a regression coefficient of 0.930, a calculated t value of 9.067 and a significant value of t test of 0.000 <0.05, so that H2 is accepted. The effect of task complexity on the effectiveness of applying the accounting information system obtained a regression coefficient of -0.332, a calculated value of -3.024 and a significant value of t test of 0.003 <0.05, so that H3 was accepted.

Page 1 of 42 | Total Record : 420

 1   2   3   4   5 

Filter by Year

2020 2023


Reset
Filter By Issues
All Issue 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