Hita Akuntansi dan Keuangan

Pengaruh Faktor Finansial Terhadap Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Industri Barang Konsumsi Di Bursa Efek Indonesia

Ni Kadek Ayu Astra Antini — 2024-01-31

Pandemi Covid-19 berdampak besar bagi Indonesia. Kondisi ini menyebabkan perusahaan mengalami penurunan omzet. Dari sisi perusahaan, pajak merupakan beban yang wajib dibayarkan oleh perusahaan dan dianggap sebagai pengurang laba bersih dan sering kali pihak perusahaan tidak mendapat toleransi dari pihak fiskus. Dalam upaya untuk mengurangi beban pajaknya, perusahaan mengambil jalan keluar dari penghindaran pajak. Sesuai dengan teori keagenan perbedaan kepentingan antara pihak pemungut pajak dan perusahaan menyebabkan ketidakpatuhan wajib pajak yaitu manajemen perusahaan sehingga akan melakukan upaya penghindaran pajak perusahaan. Penelitian ini dilahkukan untuk meneliti pengaruh faktor finansial yang terdiri dari profitabilitas, leverage dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indoesia periode tahun 2018 - 2020. Dengan menggunakan metode analisis regresi berganda didapatkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap penghindaran pajak, tetapi ukuran perusahaan memiliki pengaruh yang positif dan signifikan terhadap penghindaran pajak pada masa pandemi Covid-19 pada perusahaan industri barang konsumsi di Bursa Efek Indonesia, dengan nilai signifikansi sebesar 0,032 < 0,05. Karena ukuran perusahaan dapat mempengaruhi suatu perusahaan dalam menetapkan kebijakan untuk memenuhi kewajiban perpajakannya.

Kata kunci :ROA, DER, SIZE, ETR

Pengaruh Fungsi Badan Pengawas, Pemanfaatan Teknologi Informasi Dan Tingkat Pemahaman Akuntansi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Payangan

Ni Komang Devi Andriani — 2024-01-31

The financial report is a report that describes the financial position of the results of an accounting process for a certain period which is used as a communication tool for interested parties. This financial report is one of the stages of financial reporting. Financial reporting is all aspects related to the provision and delivery of financial information in the form of the results of the accounting process that affect the progress of an LPD, but currently there are still many LPDs that do not submit periodic financial reports.

This study aims to determine the influence of the Functions of the Supervisory Board, Utilization of Accounting Information Technology, and the Level of Understanding of Accounting on the Quality of Financial Statements. The population used in this research is all employees who work at the Village Credit Institution in Payangan District, there are 36 active LPDs in Payangan District with a total of 160 employees. The sample in this study were 156 samples at the Village Credit Institution (LPD) office in Payangan District which were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.

The results of this study indicate that the Function of the Supervisory Board, Utilization of Accounting Information Technology, and the Level of Understanding of Accounting have a positive and significant effect on the Quality of Financial Statements. Looking at the research results, in the future the LPD is expected to be able to improve the function of its supervisory body and be able to oversee the financial reports produced by the LPD referring to procedures according to the rules for presenting financial reports.

Pengaruh Sistem Pengendalian Internal, Love of Money, Perilaku Tidak Etis Terhadap Kecenderungan Kecurangan Akuntansi Pada KSU Se-Kecamatan Sukawati

Ni Putu Diah Savitri — 2024-01-31

In addition to competing with other businesses on product quality and quantity, it is important for a business actor to monitor the amount of money spent on each product. In order to avoid inaccurately charging costs, which can cause cost distortion in calculating production costs, and thus incorrectly pricing goods. The purpose of this research is to compare the traditional methods of calculating production costs with the more modern activity-based costing approaches taken by CV. Nataoka Bali. Quantitative comparative methods were employed for this study's research. Interviews, field notes, spreadsheets, and books were all utilized to compile this mountain of information. According to this research, the activity based costing method yields lower results for top, short, and pant products, while yielding higher results for skirt, and dress products. As a result of using different factory overhead costs for each product based on factors like production units, direct work hours, and total usage, the activity based costing method differs from the traditional method in its calculation of production costs. supply in its raw form. Furthermore, the Activity Based Costing Method tracks costs based on activity, while the Conventional Method only charges products at the cost of production.

Perilaku Tidak Etis, Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Fraud Akuntansi Pada LPD Se-Kecamatan Mengwi

Ni Made Megi Dwi lestari — 2024-01-31

LPD accounting fraud can disrupt their financial and business operations and cause harm to clients, stakeholders and the local community. The purpose of this study was to analyze the impact of unethical conduct, information asymmetry, and accounting compliance on trends in accounting fraud in Mengwi District LPD. The study included her 152 respondents who were selected using targeted random sampling and whose data were collected through questionnaires. Data analysis includes hypothesis testing using multiple regression analysis and t-test. The results show that unethical behavior and information asymmetry have a significant and positive impact on accounting fraud trends, while compliance with accounting rules has a significant and negative impact on accounting fraud trends.. The report recommends improving internal controls to prevent accounting fraud as early as possible.

Pengaruh Kepuasan Kompensasi, Ketaatan Aturan Akuntansi Dan Religiusitas terhadap Fraud pada Bank Perkreditan Rakyat Pusat Se-Kota Denpasar

Ni Putu Novi Damayanti Putri — 2024-01-31

This study aims to determine the effect of compensation satisfaction, obedience to accounting rules and religiosity on fraud. This research was conducted at BPRs in Denpasar City. The sample in this study was 168 people. The data were tested using the classical assumption test, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results showed that the compensation saisfaction variable had a negative and significant effect on fraud. Compliance with accounting rules has a negative and significant effect on fraud. Religiosity has a negative and significant effect on fraud. Suggestions given by BPRs should maximize compensation satisfaction which is implemented by providing appropriate remuneration efforts with constant methods, providing training on accounting to employees to increase employee knowledge about accounting rules, in addition BPRs should have qualified employees who know about accounting rules so as to minimize fraud.

Pengaruh Kompetensi Sumber Daya Manusia, Pemahaman Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Banjarangkan, Klungkung

Ida Bagus Gede Putra Paketan Arimbawa — 2024-01-31

This study aims to determine the effect of human resource competence, understanding of accounting and internal control systems on the quality of financial reports at LPDs throughout the Banjarangkan district. In this study, the population used was all LPDs in Banjarangkan District with a total of 30 LPDs. The research sample consisted of 83 people who were explained through the Proposive Sampling technique and tested using multiple linear regression analysis. The success of human resource competence does not affect the quality of financial reports because the competency of the LPD in Banjarangkan District does not have good knowledge of the composition of financial reports. Meanwhile, understanding of accounting and internal control systems affect the quality of financial reports.

Pengaruh Ketaatan Aturan Akuntansi, Sistem Pengendalian Internal Dan Bystander Effect Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Dawan, Klungkung

I Gusti Ngurah Satia Wiguna — 2024-01-31

The purpose of this study was to determine the effect of compliance with accounting rules, internal control systems and bystander effects on the tendency of accounting fraud. The theory in this study uses the fraud triangle theory. This research was conducted in Dawan District, Klungkung Regency with a total population of 86 people consisting of 18 LPDs. The sampling technique used was purposive sampling technique, so that the sample of this study was 54 respondents. The analysis technique used is multiple linear regression analysis with data collection methods using a questionnaire. Based on the results of the research, it shows that compliance with accounting regulations, internal control systems and bystander effects have a positive and significant effect on the tendency of accounting fraud. The results of this study can be used as material for consideration to give more special attention to all employees, the special attention in question is in the form of rewards for work or awards for achievements obtained, the aim is to reduce the intention of all LPD employees in Dawan Klungkung District to commit fraud accountancy

Pengaruh Gaya Kepemimpinan, Kompetensi Dan Komitmen Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) Di Kecamatan Sidemen

Ni Made Sri Ustini — 2024-01-31

ABSTRACT

The overall financial performance of LPDs is an illustration of the achievements achieved by LPDs in their operations, both in terms of financial aspects, marketing, fundraising and distribution, technology and human resources. If the LPD's financial performance is good, it is expected to increase LPD growth in the long term, and vice versa if the LPD's financial performance is poor it will be able to reduce LPD growth. This study aims to obtain empirical evidence regarding the influence of leadership style, competence and commitment to the financial performance of Village Credit Institutions (LPD) in Sidemen District. In this study, the population was 118 employees who worked at the Village Credit Institution (LPD) in Sidemen District as of December 31, 2022. Sampling was taken using purposive sampling technique. Based on these criteria it can be seen that the number of samples in this study were 110 employees concerned with the accounting and finance of Village Credit Institutions (LPD) in Sidemen District. Multiple linear regression analysis technique is the analytical technique used in this study. The results of this study prove that leadership has a positive effect on financial performance, competence has a positive effect on financial performance. Commitment has a positive effect on financial performance.

Pengaruh Sosialisasi SAK EMKM, Umur Usaha Dan Pemahaman Akuntansi Terhadap Implementasi SAK EMKM Pada UMKM di Kabupaten Badung

Dewa Ayu Agung Trisna Dewi — 2024-01-31

ABSTRACT

Micro, Small and Medium Enterprises (MSMEs) are one of the main pillars of the national economy. On January 1, 2018 IAI implemented a standard prepared to meet the financial reporting needs of micro, small and medium entities, namely SAK EMKM. MSMEs that are currently experiencing development are in Badung Regency. The number of MSMEs in Badung district has increased dramatically from 19,243 in 2019 to 40,989 in 2022 but many MSMEs do not prepare financial reports in accordance with applicable standards. The purpose of this study was to determine the effect of SAK EMKM socialization, business age, and accounting understanding on the implementation of SAK EMKM in MSMEs in Badung regency. In this study using the theory of Planned of Behavior (TPB). This research was conducted in Badung Regency with a population of 40,989 MSMEs. The sample for this study took MSMEs who had applied SAK EMKM to their businesses. The sample determination method in this study ia the statistical calculation method, namely using the slovin formula for MSMEs in Badung district, so that the number of samples from this study amounted to 100 respondents. Multiple linear regression analysis is performed on the collected data from the questionnaires that were processed in SPSS. The study found that an individual's familiarity with accounting had a positive impact on their likelihood of implementing SAK EMKM, while the age of a business had no bearing on its likelihood of doing so and socialization of SAK EMKM had a negative impact.

Pengaruh Pengetahuan Akuntansi Dan Lama Usaha Terhadap Penggunaan Informasi Akuntansi Pada UMKM Sektor Pengrajin Kain Endek Di Kabupaten Klungkung

Wiwik Priswiyanti — 2024-01-31

There are still many Micro, Small and Medium Enterprises (MSMEs) that have limited access to various services and resources needed to develop and increase productivity. in Klungkung Regency. The number of samples used was 36 using purpusive sampling method. Data collection uses a questionnaire. Data analysis technique using multiple linear regression analysis. The results showed that accounting knowledge had a positive and significant effect on the use of accounting information. Length of business has a positive and significant effect on the use of accounting information. It is hoped that MSME owners will add insight into accounting principles online or offline.

Pengaruh Sistem Pengendalian Internal Dan Moralitas Individu Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Mengwi

Rai Ayuni Sayang Pridari — 2024-01-31

In order to create an advanced and prosperous village, the government budgets development costs for the welfare of the community through the State Revenue and Expenditure Budget (APBN). This budget must be properly allocated and uphold the principle of accountability in order to avoid various forms of mismanagement of funds that can occur. This research aims to examine more deeply the relationship between internal control systems and individual morality with accountability. All village apparatus in Mengwitani Village, Mengwi District, were used as a population with a total sample of 60 people. This study will use multiple linear regression analysis techniques for processing research data obtained through the results of distributing questionnaires. In this study it was found that a good internal control system would trigger an increase in accountability in the management of village funds. Good individual morality can help the government manage funds wisely so as to create accountability in the village fund management process.

Analisis Pengaruh Inflasi Dan Suku Bunga Terhadap Harga Saham Pada Perusahaan Yang Terdaftar Dalam Indeks LQ-45 Di BEI Periode 2019-2021

Ni Putu Pitri Widnyani — 2024-01-31

This study aims to analyze and test the effect of inflation and interest rates on stock prices in companies listed on the LQ-45 index on the IDX for the 2019-2021 period. The research population is a company listed in the LQ-45 index on the Indonesia Stock Exchange. This research uses quantitative methods. The data used is secondary data. The sampling method used purposive sampling. Data analysis in this study was multiple linear regression analysis using SPSS version 25 as an analytical tool. The results showed that (1) inflation had no significant effect on stock prices, while (2) interest rates had a positive and significant effect on stock prices.

Nilai Kearifan Lokal Bali Di Balik Motif Penyelesaian Kredit Macet

Ni Made Pradnyasari — 2024-01-31

This study aims to find out how cooperative managers respond to delays in payment of customers or members in repaying loans due to Covid -19. One of the ways to reduce bad credit is credit restructuring, where in the process of restructuring koperasi sadguna cooperative does not necessarily adopt binding decisions but also has humanitarian strategies in Balinese culture known as "Tri Hita Karana". This research uses descriptive qualitative research method interpretative. The results of this study indicate that Tri Hita Karana is an important guideline for sadguna ksp in dealing with bad loans, which can be seen from the attitudes and actions of cooperative managers who remember the existence of God as the giver of karma phala (parhyangan), attitudes and actions of cooperative managers who always maintain good relations with the customer (pawongan), does not withdraw collateral directly to maintain village stability and reassesses the goods used as collateral (pawongan).

Pengaruh Efektivitas Pengendalian Internal, Tri hita karana Dan Karma phala Terhadap Pencegahan Fraud Pada LPD Se-Kecamatan Ubud

Ni Kadek Anis Santika Dewi — 2024-01-31

The purpose of this research is to examine the connection between Internal Control Effectiveness, Tri hita karana, and Karma Phala in the context of Ubud District LPDs and their ability to deter and detect fraud. All 32 LPD LPDs in the Ubud District, employing a total of 361 people, made up the population for this study. The sample size for this study was 190 individuals, and it was calculated using Slovin’s formula and validated using multiple linear regression analize. The project's findings suggest strong internal controls help reduce the occurrence of fraud. The culture of Tri Hita Karana helps reduce occurrence of fraud. The practise of karma phala aids in the fight against fraud. The result of the project's findings, the LPD must work to strengthen its internal controls and implement severe penalties for rulebreakers to foster a culture of discipline within the institution and reduce the likelihood of fraud in the future.

Pengaruh Independensi dan Kompetensi Auditor terhadap Audit Judgement di Badan Pemeriksa Keuangan (BPK) Provinsi Bali

Ni Made Indah Suhesti — 2024-01-31

The Research point to further examine Conclution of Auditor Independence and Competence on Audit Judgment at BPK Bali Province. Resarch already conducted at BPK Province Bali by distributing research questionnaires to 76 respondents who were included in this ponder. The information investigation strategy utilized is SEM PLS with the assistance of Keen PLS computer program. The results of the research showing independence result has positive significant effect on audit judgment, meaning that the higher the level of independence an auditor has, the more accurate the resulting audit judgment will be. And in this study, competency has a positive significant effect on audit judgment, meaning that the higher the level of competence possessed by an auditor, the better the resulting audit of judgment.

Pengaruh Firm Size,Profitabilitas,Komite Audit dan Leverage Terhadap Tax Avoidance

Kadek Sukma Intan Cahyani — 2024-01-31

Companies engage in tax avoidance strategies in an in an attempt to retain more of their own money. Since tax avoidance is not illegal but yet undesirable to governments, it presents a novel and difficult set of challenges. Tax avoidance This study looks at how well things went. of the Indonesian Stock Exchange-listed banking companies from 2018 to 2021. Other variables of interest include company size, profitability, audit committee, and leverage. This research performed multiple linear regression analysis on a sample of 41 corporations drawn from a population of 46 financial institutions listed on the IDX between 2018 and 2021.No association was found between Firm Size and Audit Committee and Tax Avoidance. ability to evade taxation is facilitated by a profitable business.Using leverage to avoid paying taxes is not a good idea. According to the findings, more time and samples need to be taken into take into consideration before drawing any conclusions about the true state of affairs.

Pengaruh Kompetensi Sumber Daya Manusia dan Pengelolaan Keuangan Terhadap Kinerja Usaha Mikro Kecil dan Menengah (UMKM) Sektor Kuliner Se-Kota Denpasar

Ni Kadek Dwi Astarinaya — 2024-01-31

The purpose of this research is to examine the relationship between human resource competency and financial management, specifically as it relates to the performance of micro, small, and medium-sized enterprises (MSMEs) in the food service industry in Denpasar City. There was a decline of 944 micro, little, and medium-sized enterprises (MSMEs) in the food service industry in 2021, but this number increased to 1030 the following year. The Covid-19 pandemic, for example, resulted in widespread layoffs (the withdrawal of work rights by companies for the people who worked there) and contributed to this situation. Many people have launched businesses as a means of subsistence, particularly in the food industry, which welcomes new entrants. This increases competition, and micro, small, and medium-sized enterprises (MSMEs) will need to be resilient if they are to survive. There have been as many as 99 Denpasar City restaurant owners that have filled out questionnaires for the research. According to the numbers, the success of SMEs was significantly impacted by the competence of its human resource and financial managers.

Pengaruh Persepsi Pelaku Ukm Tentang Akuntansi Dan Pengetahuan Akuntansi Terhadap Penggunaan Informasi Akuntansi Pada UKM Di Kabupaten Tabanan

Ni Putu Sukmawati Merta Dewi — 2024-01-31

The purpose of this research is to ascertain how the beliefs held by UKM actors regarding accounting and accounting knowledge influence the utilisation of accounting data by small and medium-sized enterprises (SMEs) in Tabanan Regency. There were 10,365 UKM in Tabanan Regency included in this study. This study used multiple linear regression analysis on a sample size of 99 UKM actors selected via proportional stratified random sampling. This study's findings suggest that SME accounting perceptions influence SME accounting information users in a positive and statistically significant way. Knowledge of accounting has a significant and positive effect on how SMEs utilise accounting data. In order to increase the use of accounting information for SMEs at a given business scale, the research shows that all SMEs need to increase the perception of SMEs about accounting and accounting knowledge. This can be done by regularly reading books or watching YouTube videos about accounting, attending seminars and workshops. concerning accounting will greatly aid in elaborating SME understanding of accounting.

Analisis Tingkat Kesehatan Bank Perkreditan Rakyat (BPR) Se-Kabupaten Bangli Sebelum Dan Sesudah Diberlakukannya Pembatasan Sosial Berskala Besar (PSBB) Menggunakan Metode Capital Assets Managements Earnings Liquidity (CAMEL)

Putu Risa Agustina — 2024-01-31

This research aims to determine the level of difference in the health of Rural Banks (BPR) throughout Bangli Regency before the implementation of the PSBB and after the implementation of the PSBB. The population in this research is all BPRs in Bangli Regency and the sample in this research is all BPRs in Bangli Regency, namely BPR Regional Bank Bangli (Perseroda), BPR Kintamani Perdana and BPR Mitra Bali Muktijaya Mandiri. The data analysis technique used is the Paired Sample T-Test. The results of the analysis show that there are several ratios that experience differences, the ratios that experience significant differences are the CAR, KAP and LDR ratios and the ratios that do not experience significant differences are the NPM and ROA ratios, the reason there are no significant changes is because before pandemic 19 Bank health levels are still below standard and the Covid-19 pandemic has not had any impact because the bank health level is already below the specified standards. The advice that researchers can give is to maintain the bank's health level using the CAMEL method so that there are no ratio levels that are below reasonable limits, because of the unpredictable time of the Covid-19 pandemic.

Pengaruh Kualitas Sumberdaya Manusia Di Bidaang Akuntansi, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Koperasi Simpan Pinjam Di Kecamatan Denpasar Timur

I Gede Eka Dharma Wicaksana — 2024-01-31

Purpose of study purpose is forthis is for identify how the attribute of a person accounting resources, internal control mechanisms, and utilization of informationmechanisms, and utilization of information technology affect the quality of financial reports. This research involved taff member of the savings and loan cooperative in East Denpasar District, with a total of 91 respondents. This research was conducted quantitatively. Linear regression, multiple regression, coefficient of determination, F test, and t test were used in this study. The coefficient of determination, F test, and t test were used in this study. The research results show that the quality of human resources in the accounting field accumulates positively and significantly with the quality of financial reports; a positive and significant internal control system with the quality of financial reports; and the use of technology stores information positively and significantly with the quality of financial reports. Researchers suggest that cooperatives in East Denpasar District regularly provide training to their employees to improve their ability to prepare financial reports, be consistent and honest in implementing internal control systems, and always update the use of technology.

Pengaruh Konsep Tri Kaya Parisudha, Budaya Organisasi dan Penegakan Hukum Terhadap Kecenderungan Kecurangan (Fraud)

Ni Kadek Ari Averina — 2024-01-31

Fraud is any unlawful act committed intentionally or unintentionally by an individual or group with the intent to obtain something to which they are not entitled and which may harm another party. Cheating arises from the possibility, pressure, and rationalization to cheat. The purpose of this study was to determine the impact of Tri Kaya Parisudha concepts, organizational culture, and law enforcement on fraud trends. The theory in this study uses the cheat triangle theory. The survey was conducted in South Kuta District, Badung Province, with a total population of 282 of her consisting of 8 LPD. Using Slovin's formula to determine the sample size, the sample size for this study was 74 respondents, and the sampling method used was proportional stratified random sampling. The analysis method used is multiple regression analysis with a data collection method using questionnaires. Based on the findings, the concept of tri kaya parisudha has a significant negative impact on fraud propensity, organizational culture has no significant impact on fraud propensity, and law enforcement has a significant negative impact on fraud propensity. It can be seen that the tendency.

Keywords: Tri Kaya Parisudha Concept, Organizational Culture, Law Enforcement, and Tendency to Fraud

Analisis Pengelolaan Keuangan Dana Desa di Desa Selumbung, Kecamatan Manggis, Kabupaten Karangasem

Ni Kadek Ayu Ratih Pratiwi — 2024-01-31

The problems examined in this study used qualitative methods. Data analysis is the process of searching for and systematically compiling research findings from interviews, documentation and field data. The results of the research findings can be interpreted more deeply to find meaning so that conclusions can be drawn so that the results of the research can be understood. Based on data collected from various village documents regarding the management of the Village Fund in 2021, it was found that village infrastructure development activities were financed from village funds, community empowerment activities which were dominated by posyandu, posbindu activities and organizing village health alerts. In the field of public works and spatial planning, environmental road maintenance, in residential areas, community empowerment and urgent disaster management. In this regard, village funds provided by the central government are a mandate that must be properly managed and carried out by every village that receives them in order to realize social justice that ends in the welfare of the villagers as aspired by the entire Indonesian nation.

Keywords: Village Fund, Management, Government

Pengaruh Peran Perangkat Desa, Kompetensi Aparat Pengelola Dana Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa.

Dewa Ayu Nita Melinda Sari — 2024-01-31

This study aims to determine the effect of the Role of Village Officials, the Competence of Village Fund Management Officials, and the Utilization of Information Technology on the Accountability of Village Fund Management (Case Study: at the Village Office of the Nusa Penida District). The population in this study were all village officials, totaling 213 officials in the Nusa Penida District, Klungkung Regency, with a total of 16 villages in the Nusa Penida District. The number of samples in this study were 128 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this study indicate that the Role of Village Officials has a positive and significant effect on Village Fund Management Accountability. The competence of village fund management officials has a positive and significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of managing village funds. Seeing the results of the research, in the future the village apparatus must continue to be given job training which can increase the ability of the apparatus. Increasing the capacity of existing resources in village institutions will make village fund management accountability better.

Pengaruh Financial Technology Berbasis QRIS dan Literasi Keuangan Terhadap Kinerja UMKM Sektor Perdagangan di Kabupaten Karangasem

Arya Agus indra Dwi Parawangsa — 2024-01-31

This situation led to a significant number of employees in the tourism sector losing their jobs, compelling them to transition to Micro, Small, and Medium-sized Enterprises (MSMEs), resulting in rapid growth, particularly within the trade sector. This trend is substantiated by data reflecting the performance of MSMEs in Bali Province. The factors influencing the performance of MSMEs include QRIS-based financial technology and financial literacy. The primary objective of this study is to examine the impact of QRIS-based financial technology and financial literacy on the performance of MSMEs within the trade sector of Karangasem Regency. The study's target population comprises the total number of SMEs operating in the trade sector of Karangasem Regency, which amounts to 47,220. The sample size for this research consists of 100 MSME participants, determined using the Slovin formula and analyzed through multiple linear regression techniques. The research findings demonstrate a positive relationship between QRIS-based financial technology and MSME performance, as well as a positive association between financial literacy and MSME performance. Based on the research results, it is advisable for SMEs in the Trade Sector of Karangasem Regency to enhance their understanding of Financial Technology and Financial Literacy to maximize their performance.

Pengaruh Persepsi Dan Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil Dan Menengah Terhadap Penggunaan Informasi Akuntansi Di Kota Denpasar

I Putu Yoga Pranata — 2024-01-31

This research aims to offer practical proof regarding how the usage of accounting information is impacted by the perceptions and accounting knowledge of micro, small, and medium enterprises (MSMEs).It employs a quantitative research approach, collecting primary data through the administration of surveys assessed through a Likert scale. The research encompasses the entire population of business entities in Denpasar City, amounting to approximately 32,476 businesses. Simple random sampling is employed as the research's The sampling technique and a sample size of 100 participants were determined using the Slovin formula. Data analysis was carried out through multiple regression analysis using SPSS version 25. The results of this study indicate that the perceptions of MSME operators do not have any effect on the utilization of accounting information within MSMEs in Denpasar City. In contrast, accounting knowledge has a positive and statistically significant influence on the use of accounting information by MSMEs in Denpasar City.

Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Yang Terdampak Pandemi Covid-19 Di Kota Denpasar

I Made Agus Armawan — 2024-01-31

This study ambitions to have a study the impact of financial literacy and monetary inclusion on the general overall performance of micro, small and medium organizations (msmes). This observe changed into finished on sms laid low with covid-19 in denpasar city using a questionnaire and related to 100 respondents. The information evaluation technique used is a couple of linear regression evaluation with the assist of spss 24 software program application. The consequences show that (1) financial literacy has a huge impact at the overall performance of smes. (2) economic inclusion has a sizable impact on msme performance.

Pengaruh Efektivitas Pengendalian Internal, Ketaatan Aturan Akuntansi, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lembaga Perkreditan Desa (LPD) Se-Kecamatan Mengwi

I Gusti Putu Tariani — 2024-01-31

The broker's identity triggers the emergence of many problems, especially violations within the LPD, which of course is detrimental to various parties, because currently it cannot be influenced by the actions of parties within the institution. Factors that contribute to the worsening of these conditions accountability processes include the effectiveness of internal research, revisions accountability laws , and compensation practices . The process includes the effectiveness of internal research, revision of accountability laws, and compensation practices. The results of this research show that Internal Control Efficiency has a negative effect on the extension of the term of office. shows that Efficiency_Internal Control has a negative impact on term extension. The tendency of accounting fraud to have a negative impact on compliance with accounting rules. Positive dampers are present in the propensity of accounting fraud to obtain appropriate compensation. present in the tendency of accounting fraud to obtain proper compensation. based on the findings of this research, it is recommended that in the future we strengthen and perhaps even improve the factors that can reduce or even eliminate the possibility of appointing uninvited guests so that organizational goals can be achieved.

Pengaruh Praktik Akuntabilitas Dan Locus Of Control Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa

Ni Kadek Eka Putri — 2024-01-31

Prevention of fraud is crucial because it is the goal of the perpetrators—individuals or organizations—to illegally enrich themselves by stealing from others. The purpose of this research is to collect data that can be used to draw conclusions about the effect of accountability norms and sources of authority on preventing fraud in rural administration. Nine villages in Blahbatuh District, Gianyar Regency, were used as a sample population for this analysis. Purposive sampling was used to select a representative sample of 45 respondents from among village officials with direct experience in managing village funds. In this study, multiple linear regression analysis was used to analyze the data. The study found that accountability measures helped reduce instances of financial mismanagement in villages. When it comes to preventing fraud in the administration of village funds, locus of control plays a positive and negligible role. The findings of this study suggest that better village financial management can be achieved through a greater emphasis on accountability practices and a healthy locus of control.

Keywords: Accountability Practices, Locus Of Control, Fraud

Analisis Perbandingan Metode Konvensional Dengan Metode Activity Based Costing Dalam Penentuan Harga Pokok Produksi Pada CV. Nataoka Bali

Ni Putu Yeni Handayani — 2024-01-31

Pengaruh Budaya Organisasi Dan Sistem Pengendalian Internal Terhadap Pencegahan Kecurangan Dalam Pengelolaan Keuangan Lembaga Perkreditan Desa (LPD)

Ni Made Merry Sari Karyani — 2024-01-31

The purpose of this research is to examine how Village Credit Institutions' (LPD) organisational culture and internal control systems influence their ability to detect and prevent fraud in their financial management. In this study, we used a survey design to collect data from 26 LPDs and their respective supervisors (n=74). Structural equation modelling (SEM) is employed as the method of analysis. As evidenced by participants' initiative, direction, leadership support, communication patterns, and sincerity, study findings indicate that organisational culture has no bearing on fraud prevention in LPD financial management. The internal control system's positive impact on preventing fraud in LPD financial management is another important finding of this research. Fraud in LPD financial management can be reduced through increased implementation of the LPD's internal control system in Kerambitan District.