E-Journal Universitas Hindu Indonesia
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Pengaruh Pengendalian Internal, Asmetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi Pada Lpd Se-Kecamatan Tabanan
Get PDFThe purpose of this research is to ascertain whether or not Internal Control, Information Asymmetry, or Compliance with Accounting Rules have any bearing on the Propensity of Accounting Fraud at LPDs in the Tabanan District. There were a total of 82 people employed by the 12 LPDs in Tabanan District that were considered part of the study\u27s population. This study used a purposive sampling method to select 35 participants to be evaluated with multiple linear regression tests. This study\u27s findings suggest that internal controls have a significant and negative impact on the propensity for accounting fraud. Accounting fraud is more likely when there is a discrepancy in the available information. The propensity for accounting fraud is significantly reduced when accounting standards are followed. Based on the findings of the study, the LPD in Tabanan District will need to focus on strengthening the internal control system within the institution and enforcing severe punishments for any violations that occur in the future to establish work discipline and bring down the prevalence of rift tendencies
Pengaruh Perputaran Kas, Loan to Deposit Ratio, dan Pertumbuhan Jumlah Nasabah Terhadap Profitabilitas
Get PDFThe purpose of this study was to examine the effect of cash turnover, loan to deposit ratio, and growth in the number of customers on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village. The population used in this study were 30 savings and loan cooperatives throughout the Pedungan Village. Determination of the sample using a purposive sampling technique to obtain 10 companies as a sample, with 3 years of observational data to obtain 30 observational data. Data were analyzed using multiple linear regression analysis. The results of the analysis show that cash turnover has no effect on profitability, the load to deposit ratio has a positive and significant effect on profitability, and growth in the number of customers has no effect on profitability during the Covid-19 pandemic in savings and loan cooperatives throughout the Pedungan Village
Pengaruh Kebijakan Retrukturisasi Kredit Terhadap Kinerja Keuangan Perbankan Di Indonesia
Get PDFThis study aims to determine whether restructuring policies can have an indirect impact on a company\u27s financial performance which will be seen through whether or not there is a significant difference between financial performance before and after the restructuring policy. This study used qualitative research methods. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The method of determining the sample used in this research is purposive sampling method, namely the technique of determining the sample based on certain considerations or criteria. This study uses secondary data in the form of quarterly financial reports. The results of this study indicate that there are differences before and after the implementation of the credit restructuring policy on financial performance which is proxied by Return on Assets (ROA) and Return on Assets (ROE)
Pengaruh Efektivitas Penggunaan E-Samsat Dan Pajak Progresif Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Pembantu Renon
Get PDFThe Samsat Office is a public service engaged in the payment of motorized vehicle tax (PKB). (PKB) is a type of regional tax whose authority is delegated to the provincial government as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Retribution. The largest state revenue is obtained through taxes, one of which is Motor Vehicle Tax (PKB). PKB is one aspect of Regional Original Income (PAD). However, there are many obstacles in paying PKB, including many people who are in arrears paying PKB, the level of public compliance in paying PKB is still low, and the community\u27s limitations in paying PKB during the Covid-19 pandemic. To overcome these problems an e-government system was created in which tax payment services are made online, namely through e-Samsat (Electronic One-Stop Manunggal Administration System). The purpose of this research is to determine the effect of the effectiveness of e-samsat and progressive taxes on taxpayer compliance. The theory in this study uses the theory task technology. The data used is primary data which will be obtained from distributing questionnaires. The number of samples used in this study were 97 respondents. The data collection technique used is in the form of a questionnaire. The analysis technique uses multiple linear regression. The results of this study found that the effectiveness of e-samsat and progressive tax simultaneously had a positive and significant effect on taxpayer compliance
Analisis Penerapan Green Accounting Pada Pertenunan Putri Ayu
Get PDFThe purpose of this study was to investigate whether or not Putri Ayu could benefit from using green accounting in her textile business. Research was conducted at Putri Ayu Weaving, located in Astina Field, Blahbatuh District, Gianyar Regency, Bali; the company\u27s Financial Statements served as the study\u27s primary research object. Observation, interviews, and careful documentation were used to compile the data for this study, which was then analysed using descriptive qualitative methods. Research shows that Putri Ayu Weaving has implemented waste management, but the company has failed to adequately disclose the associated costs. Although waste management expenses are not broken out in a discrete financial report, they are included in the cost of goods sold line of Putri Ayu Weaving\u27s profit and loss statement. Based on the findings of the study, the government and affiliated organisations will start advising and educating businesses on the value of waste management practises, so that they can plan accordingly.
 
Pengaruh Moralitas Individu, Religiusitas dan Pengendalian Internal Terhadap Kecenderungan Kecurangan (Fraud) Pada Lembaga Perkreditan Desa (Lpd) Di Kecamatan Tabanan
Get PDFMisrepresentation (extortion) is a slip-up made purposefully, in the extent of bookkeeping, the idea of misrepresentation (extortion) is a deviation from bookkeeping systems that ought to be applied in a substance. Accounting fraud (also known as fraud) is committed by both internal and external parties of the company, as well as by factors that influence it. The company should provide sufficient confidence in the achievement of the company\u27s goals and its survival. The reason for this study is to decide the impact of individual ethical quality, legalism and inner control on the propensity of bookkeeping misrepresentation (Extortion). This exploration was led on LPDs in Tabanan Locale, Tabanan Rule, with a complete example of 82 individuals. The saturated sampling method was used to select the sample, and descriptive statistics, the validity and reliability tests, the classical assumption test, the multiple linear regression analysis, the coefficient of determination (R2), the F test, and the t test were used for data analysis. The findings revealed: 1) individual profound quality affects the variable of the propensity of misrepresentation (extortion). ( 2) Legalism affects factors of misrepresentation propensities (extortion). ( 3) Factors associated with fraud tendencies are negatively impacted by internal control
Pengaruh Penghapusan Sanksi Administratif, Pembebasan Bea Balik Nama Kendaraan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Sosialiasi Perpajakan Sebagai Variabel Moderasi: (Studi Pada Kantor Samsat Kabupaten Gianyar)
Get PDFThe objective of this study is to investigate whether the elimination of administrative sanctions, exemption of vehicle title transfer fees, and tax socialization have an impact on the level of compliance of motor vehicle taxpayers. Additionally, this research aims to determine whether tax socialization can mitigate the influence of eliminating administrative sanctions and exemption of vehicle title transfer fees on the level of compliance of motor vehicle taxpayers. The study was conducted at the Gianyar Regency Samsat Office involving 100 respondents using a questionnaire as the data collection instrument. The data analysis method used was Structural Equation Modeling Partial Least Squares (SEM PLS) with Smart PLS software. The research findings indicate that: (1) The elimination of administrative sanctions does not significantly affect the level of compliance of motor vehicle taxpayers. (2) Exemption of vehicle title transfer fees does not have a significant impact on the level of compliance of motor vehicle taxpayers. (3) Tax socialization has a significant positive impact on the level of compliance of motor vehicle taxpayers. (4) The interaction between the elimination of administrative sanctions and tax socialization does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency. (5) The interaction between the exemption of vehicle title transfer fees and tax socialization also does not significantly affect the level of compliance of motor vehicle taxpayers in Gianyar Regency
Kompetensi SDM Memoderasi Hubungan Pemanfaatan Teknologi Informasi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan
Get PDFThe aim of this research is to examine the role of human resource competence in moderating the relationship between the use of information technology and internal control systems on the quality of the financial reports of the Kuta District LPD. The population used in this research were all LPD employees in Kuta District who were registered with the Badung Regency LPD BKS, totaling 289 people from 23 LPD units, sampling using a purposive sampling technique so that 69 people were obtained as respondents. Data were analyzed using moderated regression analysis, t test, and F test. The results of the analysis show that the use of information technology 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, human resource competence is unable to moderate the relationship between the use of information technology and knowledge systems
Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Selemadeg Kabupaten Tabanan
Get PDFAccountability for village fund management is a form of responsibility and obligation for village fund managers to carry out their duties transparently, efficiently and responsibly. Several factors that can influence the accountability of village fund management include clarity of budget targets, reporting systems and the role of village officials. This research aims to determine the influence of clarity of budget targets, reporting systems and the role of village officials on accountability in managing village funds. This research was conducted at the Selemadeg District Village Office, Tabanan Regency. The sample in this research was 80 people with the sample determination method using purposive sampling. Technical analysis uses multiple linear regression analysis. The results show that the variable clarity of budget targets has a positive and significant effect on the accountability of village fund management. The reporting system and the role of village officials does not have a significant effect on the accountability of village fund management.
 
Pengaruh Pemahaman Akuntansi, Pertimbangan Pasar Kerja, Dan Penghargaan Finansial Terhadap Minat Mahasiswa Berkarir Sebagai Akuntan: (Studi Kasus Pada Mahasiswa Akuntansi Universitas Hindu Indonesia)
Get PDFInterest in a career as an accountant is the level to which someone has determined a plan to become an expert in accounting who is in charge of compiling, supervising, improving and ensuring all company financial transactions to be in accordance with the provisions of the company. The purpose of this study is to empirically examine the effect of accounting understanding, job market considerations, and financial rewards on students\u27 interest in a career as an accounting student accountant at Hindu University of Indonesia. The population is all students from the Accounting Study Program at Hindu Indonesia University who are active in the class of 2020 and 2021. The number of students from the Accounting Department, Faculty of Business Economics and Tourism at Hindu Indonesia University who were the sample respondents in this study was 180, based on the Slovin formula. Meanwhile, the analysis method uses multiple linear analysis techniques. The results showed that accounting understanding, job market considerations, and financial rewards had a positive and significant effect on students\u27 interest in a career as an accountant