Hita Akuntansi Dan Keuangan merupakan jurnal di bawah naungan Program Studi Akuntansi Fakultas Ekonomi Universitas Hindu Indonesia Denpasar yang merupakan suatu daya tampung dari informasi ilmiah di bidang akuntansi, perpajakan, auditing, dan keuangan dalam bentuk hasil penelitian ataupun kajian pustaka. Jurnal Hita Akuntansi dan Keuangan terbit empat kali setahun yaitu Januari, April, Juli, dan Oktober dengan maksimal tulisan yang dimuat adalah tulisan tiga puluh per edisi.
Analisis Penerapan Sistem Informasi Akuntansi Dalam Pengelolaan Data Keuangan Dan Operasional Pada PT.Seafood Inspection Laboratory
This study aims to analyze the implementation of Accounting Information Systems (AIS) in managing financial and operational data at PT. Seafood Inspection Laboratory. This research is motivated by the importance of system integration in supporting the effectiveness and efficiency of company data management, as well as the existing issue of suboptimal implementation of Enterprise Resource Planning (ERP)-based systems using SAP across all divisions. This study employs a qualitative approach with a case study research design. The informants in this study consisted of 8 individuals, including the finance manager, accounting staff, operational manager, and logistics staff, selected using purposive sampling technique. Data collection methods were conducted through in-depth interviews, observations, and documentation. The data analysis technique used was the interactive model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of SAP has a positive impact on financial data management, particularly in improving the accuracy, timeliness, and organization of financial reports. However, the system has not been fully integrated across all divisions, especially in the logistics department, which still relies on spreadsheets, leading to duplicate data entry and potential recording errors. Other challenges include limited user understanding and lack of training in system usage. Therefore, optimization efforts are needed through system integration, human resource training, and stronger management support to enhance the overall effectiveness of AIS. This study is expected to contribute to companies in improving the quality of financial and operational data management through integrated information systems. Furthermore, it can serve as a reference for future research related to the implementation of ERP-based Accounting Information Systems.
Copyright (c) 2026 Hita Akuntansi dan Keuangan
Pengaruh Pemanfaatan Teknologi Informasi, Sistem Informasi Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Bumdes Di Kecamatan Dawan
The purpose of this study is to determine the effect of information technology utilization, accounting information systems, and human resource competence on the quality of BUMDes financial statements in Dawan District. The population in this study consisted of 107 BUMDes employees from 7 BUMDes. The sampling technique used was purposive sampling with a total sample of 41 respondents. This study used multiple linear regression analysis techniques with SPSS Version 24.0, including descriptive statistical tests, instrument tests, classical assumption tests, coefficient of determination (R2) tests, F-tests, and t-tests. The results of this study show that the utilization of information technology, accounting information systems, and human resource competence have a positive and significant effect on the quality of BUMDes financial statements in Dawan District.
Pengaruh GRC Disclosure dan ROA Terhadap Return Saham Sektor Asuransi di BEI Tahun 2022 -2024
Stock returns denote the economic benefits accrued by investors from holding ownership stakes in a firm. An escalation in stock returns is commonly interpreted as a signal of robust corporate performance, which in turn tends to stimulate investor appetite. The drivers of stock returns are inherently multidimensional, encompassing both financial and non-financial attributes. This study is designed to scrutinize the interrelationship between Governance, Risk, and Compliance (GRC), Return on Assets (ROA), and stock returns. The empirical scope of this research encompasses a cohort of 18 insurance firms registered onthe IDX throughout the 2022–2024 observational span. A census (saturated sampling) technique was implemented, whereby the entire population was incorporated as the analytical sample. Data were derived from corporate annual reports employing a documentation-based collection method. The analytical approach utilizes multiple linear regression, facilitated through SPSS software. The procedure was initiated with descriptive statistical analysis to delineate data characteristics, followed by classical assumption diagnostics, including tests of normality, multicollinearity, autocorrelation, and heteroscedasticity. Model robustness was subsequently appraised using the coefficient of determination (R²) alongside the F-test, while hypothesis testing was conducted via the t-test. The empirical findings substantiate that GRC disclosure encompassing governance, risk, and compliance dimensions exerts a positive and statistically signnificant effect on stock returns. Conversely, although ROA demonstrates a positive directional association with stock returns, its influence does not attain statistical significance within the context of the insurance sector.
Pengaruh Pemahaman Akuntansi, Penggunaan SIA, dan SPI Terhadap Kualitas Laporan Keuangan BUMDES
This study aims to determine the effect of accounting understanding, the use of accounting information systems, and internal control systems on the quality of BUMDes financial reports in Tampaksiring District. The research method used is a quantitative approach with multiple linear regression analysis. The population in this study were all BUMDes employees totaling 45 people and the sample in this study were parties or users of BUMDes financial reports in Tampaksiring District totaling 40 people. The sample collection method used purposive sampling. The results of this study indicate that accounting understanding has a positive and significant effect on the quality of financial reports. The use of accounting information systems has a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. The implication of this study is that BUMDes administrators need to improve their understanding of accounting, accounting information systems, and internal control systems in order to produce better quality financial reports.
Pengaruh Kejelasan Sasaran Anggaran Komitmen Organisasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Mengwi
Accountability is very necessary as a form of accountability of the village government to the community. The community is not only given information about the existence of the village budget, but also must be given a report. Accountability related to the realization of the budget. This study aims to examine the effect of clarity of budget targets, organizational commitment and community participation on the accountability of village fund management in Mengwi sub-district. The number of samples used in this study was 112 respondents using a purposive sampling method. Data collection was carried out using a questionnaire. Data analysis techniques used in this study were descriptive statistics, validity test, reliability tests, normality tests, multicolinearity tests, heteroscedasticity tests, multiple linear analysis, coefficient of determination (R), f tests. The results of the study indicate that clarity of budget targets, organizational commitment and community participation have a positive and significant influence on accountability in village fund management.
Accountability Of Village Fund Management
Pengaruh Loan to Deposit Ratio dan Tingkat Perputaran Kas Terhadap Profitabilitas LPD Se-Kecamatan Denpasar Selatan
Lembaga Perkreditan Desa (LPD) or Village Credit Institutions are community-owned microfinance institutions that play a vital role in managing public funds and improving rural economic welfare. However, in practice, LPDs face challenges in efficiently managing funds and achieving profitability. This study intends to investigate the influence of Loan to Deposit Ratio and Cash Turnover Rate on Profitability in LPDs located in the South Denpasar District. The research utilizes a quantitative approach employing secondary data from annual financial reports of 11 LPDs for the period of 2021 to 2024, resulting in a total of 44 observations. Using the most recent version of SPSS, multiple linear regression is the analytical technique used. The findings show that while the Cash Turnover Rate significantly reduces profitability, the LDR has no discernible impact. These findings can provide strategic input for LPD managers in improving the efficiency of credit distribution and cash management to optimally impact the institution's financial performance.
Pengaruh Leverage, Sales Growth, Dan Corporate Social Responsibility, Terhadap Tax Aggressiveness
Tax revenue constitutes the primary source of income for the Indonesian government; however, the tax-to-GDP ratio remains relatively low compared to other countries in the Asia-Pacific region. This low ratio reflects suboptimal tax collection, which is partly attributed to corporate tax aggressiveness. Tax aggressiveness refers to strategies employed by companies to minimize their tax liabilities through both legal and illegal tax planning mechanisms. This study aims to examine the influence of leverage, sales growth, and corporate social responsibility (CSR) on tax aggressiveness among energy sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period. A quantitative research method was employed, utilizing a purposive sampling approach. Data analysis was conducted using multiple linear regression. The findings indicate that both leverage and sales growth exert a positive and significant effect on tax aggressiveness, whereas corporate social responsibility has a negative and significant impact. These results suggest the need for stricter oversight of corporate financing structures and sales growth within the energy sector, as these factors may contribute to aggressive tax practices. Accordingly, the government and tax authorities are encouraged to formulate policies that promote fiscal transparency.
Transformasi Penyajian Laporan Keuangan Usaha Axmi Salon Sesuai Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM)
This study transforms the presentation of Axmi Salon's financial reports in accordance with the implementation of the Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK EMKM).. The Indonesian Accounting Standards Board (DSAK) introduced the Indonesian Accounting Standards Board (DSAK) to simplify accounting guidelines for MSMEs, improve the quality of financial reporting, facilitate understanding, and minimize administrative costs. The implementation of this standard is expected to assist MSMEs in preparing complete financial reports, facilitate access to funding, and serve as a basis for business evaluation and decision-making. Axmi Salon, as an MSME in the field of care and beauty services, has not implemented a financial reporting structure in accordance with the Indonesian Accounting Standards Board (SAK EMKM), mainly because its financial records are relatively inaccurate and incomplete, covering only income and expenses. The records are still very simple and manual, do not show the correct stages of the accounting cycle, and are only understood by the owner. The purpose of this study is to determine how the transformation of the financial statement presentation model of Axmi Salon that adopts the Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The analytical method used is descriptive, comparing the financial statements applied by Axmi Salon with the Indonesian Accounting Standards Board (SAK EMKM) to identify their suitability. The results of this study indicate that the financial statement records at Axmi Salon are still very simple and not in accordance with the Indonesian Accounting Standards Board (SAK EMKM). Factors hindering the implementation of SAK MSMEs include owners' lack of understanding of accounting standards, claims that standardized record-keeping is difficult, and a lack of discipline in bookkeeping. Furthermore, there is a lack of oversight from external parties such as the government and relevant institutions.
Analisis Akuntabilitas Dan Transparansi Pengelolaan Dana Bantuan Operasional Sekolah (Bos) Pada SMK Negeri 1 Klungkung
BOS funds are funds used to finance non-personnel costs at primary and secondary education institutions in the implementation of compulsory learning programs, and can support a number of other activities in accordance with the provisions of applicable laws. This study aims to analyze accountability and transparency in the management of School Operational Assistance (BOS) funds at SMK Negeri 1 Klungkung. Data collection was carried out through interviews with several related sources. The steps of data analysis include data collection, data analysis, and drawing conclusions. The results of the analysis show that the management of BOS funds at SMK Negeri 1 Klungkung has gone well and in accordance with Permendikbud No. 2 of 2022. The application of the principle of accountability in the management of BOS Funds at SMK Negeri 1 Klungkung has been carried out well, as reflected in the accountability for the preparation of RKAS, bookkeeping and archiving of transaction evidence, as well as the preparation of realization reports submitted to related parties. However, the application of the principle of transparency in the management of BOS Funds at SMK Negeri 1 Klungkung still needs to be improved, especially in terms of information disclosure to the public and related parties regarding the use of these funds.
Faktor-Faktor Yang Mempengaruhi Kualitas Audit Sektor Farmasi (BEI) Tahun 2021-2023
This study aims to determine the effect of audit tenure, auditor reputation, and audit committee on audit quality in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population in this study was all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period, with a total of 12 companies over the three years of observation. Sampling used a non-probability sampling method with purposive sampling, resulting in a total sample of 36 data. To test the hypothesis, descriptive statistical analysis, classical assumption tests, logistic regression analysis, and coefficient of determination were used using SPSS. The results showed that audit tenure had no effect on audit quality, while auditor reputation and audit committee had a positive effect on audit quality.
Pengaruh Persepsi Kemudahan, Kepercayaan dan Fitur Layanan Terhadap Minat Mahasiswa Menggunakan Financial Technology (Fintech)
Financial Technology is an investment alternative that presents options for people who wish to access financial services in a practical, efficient, convenient and economical manner. This study aims to determine the effect of perceived convenience, trust, and service features on interest in using financial technology (fintech). The final sample in this study was 225 responden from the Faculty of Economics, Business and Tourism, Indonesia Hindu University Active who were willing to answer the questionnaire. The analysis technique used is multiple linear regression. The results of the study show that perceived convenience, trust, and service features have a positive effect on interest in using financial technology (fintech).
Pengaruh Sistem Pengendalian Internal dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi
T The skill or desire of an individual to handle or utilize their own financial information in a way that ultimately hurts other people is known as accounting fraud. This study sought to determine how organizational committees and internal control systems affected accounting in Gianyar Province businesses. Purposive and non-probabilistic selection methods were used to choose 160 respondents from among 51 operating firms in Gianyar Province for this study. Multiple linear regression analysis was used to examine the collected data. The results of the study demonstrated that local accounting fraud was significantly impacted negatively by the internal control system. Moreover, the local community suffers greatly as a result of organizational deception. This suggests that a firm is more resilient and that the likelihood of accounting fraud is reduced the better the internal control system is put in place.
Pengaruh Goal Orientation, Tekanan Anggaran Waktu, Tekanan Ketaatan, Senioritas Auditor Terhadap Audit Judgement
Audit judgment plays a crucial role in the auditing process, as auditors frequently encounter situations that demand professionalism in addressing risks and materiality in financial statements. The main objective and research question of the present study are in this study, the aim is to examine the influence of goal orientation, time presssure, compliance pressure, ands auditor seniority on audit judgment. This study was undertaken at public agencies accounting firms in Bali Province, involving a sample of 63 respondents. The study applies several analytical techniques multiple linear regression. hes research findings reveal that purpose orientastion has a possitive and signifficant effect on audit judgment, time pressuree has a negative and signifficant effect on audit judgment, compliance pressure has a negative and signifficant effect on audit judgment, and auditor seniority has a positive and significant effect on audit judgment. The independent variables collectively explain 76.1% of the variation in audit judgment.
Aspek yang Menjadi Faktor Penentu Pengelolaan Keuangan Pribadi Mahasiswa S1 FEBP UNHI
Managing money is basically about how someone sees and handles their personal finances overall—from assets and budgeting to the resources they have. Interestingly, when students have high financial literacy, they might be more inclined to live a hedonistic lifestyle. That means living in a way that’s all about chasing pleasure—like going out a lot, indulging in entertainment, enjoying city life, buying things they don’t really need, and seeking attention. This research looks into how financial literacy and a hedonistic lifestyle affect financial management. The study was done at the FEBP UNHI Denpasar. Out of a total population of 965 people, 283 respondents were chosen using accidental sampling (basically whoever happened to be available). The analysis used multiple linear regression and found that financial literacy positively affects financial management, while a hedonistic lifestyle has a negative and significant influence.
Determinan Akuntabilitas Pengelolaan Dana Desa
Based on the issues being studied, this research uses a quantitative approach. The sample taken consists of the Village Head, Village Secretary, Financial Officer, General Officer, Planning Officer, and Village Consultative Body (BPD), resulting in a total sample of 42 respondents. The conclusions of this study can be summarized as follows: 1) The implementation of the village financial system has a positive and significant impact on the accountability of village funds (Case study on villages in Ubud District, Bali). 2) Internal controls have a positive and significant effect on the accountability of village funds (Case study on villages in Ubud District, Bali). 3) The Adjusted R-Square value of 0.631 indicates that 63.1% of the independent variable is explained by the dependent variable, while the remaining 36.9% is explained by other variables or factors.
Dampak Pengetahuan, Motivasi, dan Kondisi Lingkungan Keluarga Terhadap Ketertarikan Mahasiswa dalam Berwirausaha
This study aims to analyze the influence of entrepreneurial knowledge, entrepreneurial motivation, and family environment on accounting students' interest in entrepreneurship. The dependent variable in this research is entrepreneurial interest (Y), while the independent variables consist of entrepreneurial knowledge (X1), entrepreneurial motivation (X2), and family environment (X3). The population in this study includes 289 accounting students from the 2021 and 2022 cohorts. The sampling technique used the Slovin formula with a 10% margin of error, resulting in a sample of 74 respondents. Data were collected through the distribution of questionnaires. The data analysis technique employed is multiple linear regression. The results show that entrepreneurial knowledge (X1) has a significant influence on accounting students' interest in entrepreneurship, entrepreneurial motivation (X2) does not have a significant influence, while the family environment (X3) does have a significant influence on entrepreneurial interest. This study implies that educational institutions and families play a crucial role in fostering the entrepreneurial spirit among students, particularly accounting students
Pengaruh Pengelolaan Keuangan, Pemahaman Sistem Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Badan Usaha Milik Desa (BUMDesa) Di Kecamatan Gianyar Kabupaten Gianyar
The goal of this study is to look at how Financial Management, knowledge of Accounting Systems, and the skills of Human Resources affect the performance of Village-Owned enterprises. Enterprises (BUMDesa) in Gianyar District, Gianyar Regency. In 2024, Gianyar District will be the region with the largest number of BUMDesa in the advanced and developing categories in Gianyar Regency. However, several BUMDesa still face challenges such as a lack of competent human resources in management, especially in terms of financial management, understanding of accounting systems and some BUMDesa actors who have less than optimal work quality. The population of this study includes all employees, advisors, and BUMDesa supervisors in Gianyar district. A total of 79 samples were selected using the purposive sampling method, which results in a population of 99. The study's results indicate that BUMDesa performance is greatly enhanced through effective financial management and a good understanding of the accounting system.,and human resource competencies.
Penerapan Sistem Pengendalian Internal Tentang Persediaan Barang Dagang Pada PT Pinus Merah Abadi
Through this research, we aim to delve into how internal control system for merchandise inventory is applied at PT Pinus Merah Abadi. Using a qualitative approach, data for the research were gathered via comprehensive interviews conducted with three primary sources who are directly engaged in inventory management. Analysis revealed that, by and large, the internal control mechanisms are functioning properly, supported by a sound control environment, skilled personnel, and well-defined standard operating procedures (SOPs). Nevertheless, the study also highlights certain weaknesses, particularly the absence of proper segregation of duties in inventory-related tasks, which may open the door to potential fraud. Additionally, issues related to handling damaged goods and recording errors (human error) still occur and can hinder the system's effectiveness. Communication regarding damaged goods is also not yet optimal. Nevertheless, the company has demonstrated a strong ability to assess risks and implement control activities that align with its established procedures.
Analisis Akuntabilitas Dan Transparansi Tentang Pengelolaan Pendapatan di Objek Wisata Goa Gajah
The importance of accountability and transparency in public sector financial management, particularly in tourist attractions that contribute significantly to the regional economy. The purpose of this study was to analyze the accountability and transparency practices in revenue management at the Goa Gajah tourist attraction in Gianyar. This study used a qualitative approach with a descriptive method through a case study, involving interviews, observations, and documentation with managers, village officials, and beneficiary communities. The results showed that accountability has been realized through daily recording of revenue and the number of visits submitted to the Gianyar Regency Tourism Office, accompanied by a revenue sharing mechanism of 60% for the office and 40% for the Bedulu Traditional Village. Community participation occurs in the form of economic roles, such as traders and tour guides, as well as the receipt of revenue information through annual village meetings. Transparency is expressed in the timely delivery of revenue data, clear, accurate, and accessible, although details of fund use are not always disclosed openly and require special requests. In conclusion, revenue management at Goa Gajah has met the principles of accountability and transparency in general, but needs to be improved in the detailed reporting of fund use. The implication is that this practice can be a model for the management of other tourist attractions in building public trust and ensuring that there is no good governance-based management.
Analisis Penerapan Tax Review Pada Perlakuan Perpajakan Perusahaan
A tax review involves examining a company's entire tax obligations and the execution of fulfilling those obligations, including calculation, payment, settlement, and reporting, in order to evaluate tax compliance. This study was carried out at PT. XYZ, a baby shop retail company located on Jl. Kebo Iwa, Denpasar. The aim of this research is to determine whether PT. XYZ’s 2023 income tax period, including its calculation, withholding, and payment, complies with applicable tax laws and regulations. This study employs a qualitative approach with a descriptive method. The descriptive method is used to present data as it actually occurs without inserting personal opinions or generalized conclusions, with the goal of providing a clear data analysis. Data were collected through observation, interviews, and documentation techniques. The findings reveal that PT. XYZ has submitted its tax returns (SPT) on time regarding its tax deposit and reporting obligations. However, the accuracy of tax calculations still requires improvement, which should be accompanied by enhanced understanding of tax review procedures to ensure proper fulfillment of tax obligations.
Pengaruh Penyaluran Kredit dan Kredit Macet Terhadap Perputaran Arus Kas Pada Koperasi Serba Usaha (KSU) Se-Kecamatan Tegallalang Gianyar
ABSTRACT Cash flow turnover is an important indicator in assessing the liquidity and operational efficiency of cooperatives. Cash flow reflects the extent to which a cooperative can generate cash from its business activities to meet short-term obligations, finance daily operations, and support business growth. This study aims to analyze the effect of loan disbursement and non-performing loans on cash flow turnover in Multipurpose Cooperatives (KSU) throughout Tegallalang District, Gianyar. This research uses a quantitative approach with secondary data obtained from the financial statements of 32 active cooperatives that served as research samples. Data analysis was carried out using IBM SPSS, with testing stages including the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test (Adjusted R²), simultaneous test (F-test), and partial test (t-test). The results show that (1) loan disbursement has a positive and significant effect on cash flow turnover, and (2) non-performing loans have a negative and significant effect on cash flow turnover. Based on these findings, it is recommended that cooperatives improve the effectiveness of loan disbursement and strengthen the non-performing loan control system to maintain cash flow stability and support the sustainability of cooperative operations.
Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Efektivitas Samsat Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Karangasem
Taxpayer compliance is recognized as the pivotal factor in achieving optimal regional tax collection, particularly for the Motor Vehicle Tax (PKB), which represents a substantial and crucial financial resource for local governments. Subsequent data analysis involved multiple linear regression, supported by standard statistical procedures including validity testing, reliability verification, and assessment of classical assumptions, alongside partial t-tests to validate the formulated hypotheses. The empirical results: (1) Taxpayer awareness significantly increases compliance; (2) Service quality likewise significantly strengthens compliance; and (3) The effectiveness of Mobile Samsat provides a significant improvement in taxpayer adherence. Consequently, the research recommends a strong policy emphasis on enhancing taxpayer awareness, systematically improving service quality, and guaranteeing the sustainable progress of the Mobile Vehicle Tax Office as essential strategies for long-term improvement in taxpayer compliance.
Pengaruh Financial Technology Dan Literasi Keuangan Terhadap Kinerja Umkm Pada Sektor Kuliner Di Kabupaten Gianyar
This study aims to test and analyze the influence of Financial Technology and Financial Literacy on the Performance of MSMEs in the Culinary Sector in Gianyar Regency. This research is quantitative, using a questionnaire for data collection and a Likert scale for measurement. The population in this study is MSMEs in the Culinary Sector in Gianyar Regency. The sampling method uses stratified random sampling with a sample of 89 respondents. Data analysis techniques use multiple regression analysis with SPSS 29. The results show that partially Financial Technology and Financial Literacy have a significant positive effect on MSME Performance. The implications of this research can be used as a basis for developing strategies to improve the performance of MSMEs through the adoption of financial technology and increasing financial literacy.
Analisis Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Pendapatan Dan Belanja Desa (APBDES) Di Desa Kecamatan Pupuan Kabupaten Tabanan.
The village financial system is a very crucial part of good village governance. With a well-organized, transparent, and accountable financial system, villages can manage village budgets and funds more effectively for the welfare of the community. This study aims to determine the application of the village financial system (Siskeudes) in the management of village income and expenditure finances (APBDES) in Pupuan District Village, Tabanan Regency. Data collection was carried out by conducting interviews with several sources. The data analysis steps were carried out by collecting data, analyzing data which can then be concluded. From the results of the analysis that has been carried out, it can be seen that most villages in Pupuan District use the village financial system to manage the village income and expenditure budget (APBDes). The obstacles faced by Pupuan District villages in implementing the authority to manage village finances are the minimal capacity of the apparatus, relatively narrow planning time, lack of village institution functions, and low participation of the community, government apparatus.
Pengaruh Tingkat Pemahaman Sertifikasi Chartered Accountant (CA), Motivasi Karir dan Prestasi Akademik Terhadap Minat Mahasiswa Untuk Mengambil Sertifikasi Profesional CA Pada Mahasiswa Program Studi Akuntansi Uviversitas Hindu Indonesia
For accounting graduates hoping to work in the sector, particularly as professional accountants, the Chartered Accountant (CA) credential is crucial. The participants in this study were students from the Accounting Study Program at the Faculty of Economics, Business, and Tourism, and there were a total of 222 responses. This research used a numbers-based approach. The data analysis included methods like multiple linear regression, determining coefficients, F-tests, and t-tests. The results show that students’ desire to earn a professional certification as chartered accountants is positively and strongly influenced by how much they know about CAs. Additionally, students' interest in getting the CA certificate is also greatly affected by their career ambitions. Their motivation to pursue CA certification is notably influenced by how well they perform in their studies.
Pengaruh Penengendalian Internal, Budaya Organisasi Dan Kompetensi Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Se-Kecamatan Tampaksiring
This study aims to analyze the influence of internal control, organizational culture, and competence on the financial performance of Village Credit Institutions (LPD) throughout Tampaksiring District. This type of research is quantitative using a survey method by distributing questionnaires to 177 respondents who are LPD administrators and employees. Data were analyzed using multiple linear regression analysis techniques. The test results show that organizational culture and competence have a positive and significant effect on financial performance, while internal control does not have a significant effect. These results indicate that improving a strong organizational culture and good individual competence play an important role in supporting LPD financial performance. Conversely, the implementation of suboptimal internal control causes ineffectiveness in improving financial performance. Therefore, the main focus in the development of LPD in the future needs to be directed at improving HR competence and strengthening organizational culture that supports integrity, transparency, and collaboration.
Minat Mahasiswa Akuntansi Menjadi Konsultan Pajak: Self Efficacy, Job Market, Penghargaan Finansial
This study aims to investigate how confidence in abilities, job market conditions and monetary rewards influence on accounting students’ intention to pursue tax consultancy at Universitas Hindu Indonesia. This research applied a survey approach, where information was gathered using questionnaires given to 210 accounting students, and the analytical method employed was multiple linear regression. The findings reveal that self-confidence, labor market factors, and financial compensation exert a strong and meaningful influence on students’ aspirations to become tax consultants. The implications stress the need to enhance students’ confidence, supply accurate information about career prospects in taxation, and underscore the financial benefits of the tax consultant profession as strategies to raise students’ interest in entering this field.
Pengaruh Prinsip Tata Kelola Terhadap Kinerja Keuangan pada Badan Usaha Milik Desa (BUMDes) di Kabupaten Badung
This research seeks to examine the application of governance practices and their influence on the financial performance of Village-Owned Enterprises (BUMDes) in Badung Regency. A quantitative approach was employed, utilizing multiple linear regression analysis. The study population comprised all 120 BUMDes employees in Badung Regency. Using purposive sampling, the research obtained 120 respondents, which included chairpersons, treasurers, and unit heads. The findings reveal that the principles of cooperation, participation, emancipation, transparency, accountability, and sustainability significantly and positively affect financial performance. The adoption of sound governance practices has been demonstrated to enhance the financial outcomes of BUMDes. These results offer practical implications, emphasizing the need for BUMDes managers to prioritize governance principles to strengthen overall organizational performance.
Peran Badan Usaha Milik Desa (BUMDes) Dalam Pengelolaan Potensi Desa Untuk Meningkatkan Pendapatan Asli Desas Maju Mandiri Desa Peguyangan Kaja Denpasar)
This research seeks to explore the contribution of the Village-Owned Enterprise (BUMDes) Maju Mandiri in utilizing village resources and addressing business obstacles to enhance Village Original Income (PADes) in Peguyangan Kaja, Denpasar. A descriptive qualitative approach was applied, observations, documentation, and literature reviews as data collection methods. Findings reveal that BUMDes Maju Mandiri operates three core business units: trading, intermediary services (providing consumption needs for village events), and PPOB (bill payment services). These units make a considerable contribution to PADes, though they face barriers such as competition from private retailers, taxation requirements, and limited starting capital. Even with a profit decline in 2023, the enterprise consistently generated income for PAD. The study concludes that BUMDes plays a relatively effective role in boosting PADes and fostering local economic prospects. Recommendations include leveraging village assets such as Tukad Rarangan tourism and MSMEs, enhancing service quality, and strengthening both marketing and partnership strategies.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli
This study examines the role of the government in enhancing compliance with motor vehicle tax in Bangli Regency. Through a case study design, information was gathered by conducting comprehensive interviews with active taxpayers to explore their perceptions and experiences regarding government policies and programs. The findings indicate that government efforts, including mobile Samsat services, e-Samsat, and tax amnesty programs, have facilitated taxpayer compliance by providing accessible services and financial incentives. Continuous education through socialization, local media, and direct outreach further supports taxpayers’ understanding of the importance of timely tax payment. However, variations in taxpayer awareness, technical limitations in digital services, and socio-economic factors remain challenges that affect compliance. Overall, effective tax compliance requires a holistic strategy combining accessible services, ongoing education, persuasive approaches, and consistent supervision. These findings contribute to understanding the dynamics of taxpayer behavior and provide recommendations for improving government interventions to increase tax compliance.