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All Journal Krisna: Kumpulan Riset Akuntansi Balance : Jurnal Akuntansi dan Manajemen
I Gede Dirga Surya Arya Widhyadanta
Politeknik Negeri Bali
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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GREEN ACCOUNTING : IMPLEMENTASI TRI HITA KARANA DALAM MEMBANGUN EKONOMI DESA YANG BERKELANJUTAN Made Andy Pradana Sukarta; I Gede Dirga Surya Arya Widhyadanta; I Nyoman Darmayasa; Ni Kadek Cahya Dwi Utami
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.226-234

Abstract

Sustainable village economic development requires a balance between economic, social, and environmental dimensions. This study analyzes the role of the Village Credit Institution (LPD) of Canggu in integrating Green Accounting with the local philosophy of Tri Hita Karana. Using a qualitative case study design, data were collected through in-depth interviews, documentation, and triangulation involving supervisors, managers, and clients of the LPD. The findings reveal that the values of Parahyangan, Pawongan, and Palemahan are embedded in LPD practices through support for religious rituals, social welfare programs, and environmentally friendly initiatives. This integration strengthens the implementation of Green Accounting and fosters village development rooted in local culture. The study highlights the contribution of LPD as an inclusive and sustainable traditional financial institution aligned with the Triple Bottom Line framework.
Pengaruh Persepsi Mahasiswa Terhadap Kompetensi Audit Digital: Peran Mediasi Penggunaan Audit Tools And Linked Archive System (ATLAS) Pada Mahasiswa Jurusan Akuntansi Politeknik Negeri Bali I Gede Dirga Surya Arya Widhyadanta; Ikbar Luqyana
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1993

Abstract

Transformasi digital dalam profesi audit menuntut perguruan tinggi menghasilkan lulusan yang memiliki kompetensi audit digital. Namun, penelitian mengenai peran penggunaan Audit Tools and Linked Archive System (ATLAS) dalam menjembatani persepsi mahasiswa terhadap kompetensi audit digital masih terbatas. Penelitian ini bertujuan menganalisis pengaruh persepsi mahasiswa terhadap kompetensi audit digital dengan penggunaan ATLAS sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap 100 mahasiswa Jurusan Akuntansi Politeknik Negeri Bali yang telah menggunakan ATLAS, dengan teknik purposive sampling. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa persepsi mahasiswa berpengaruh positif dan signifikan terhadap penggunaan ATLAS dan kompetensi audit digital. Penggunaan ATLAS juga berpengaruh positif serta memediasi secara parsial hubungan tersebut. Kebaruan penelitian terletak pada pengujian peran mediasi ATLAS dalam konteks pendidikan vokasi. Temuan ini berkontribusi pada pengembangan literatur pendidikan audit berbasis teknologi dan menjadi dasar bagi perguruan tinggi dalam meningkatkan kesiapan lulusan menghadapi transformasi digital profesi audit.   Digital transformation in the auditing profession requires higher education institutions to produce graduates with adequate digital audit competencies. However, studies examining the role of the Audit Tools and Linked Archive System (ATLAS) in bridging students’ perceptions and digital audit competencies remain limited. This study aims to analyze the effect of students’ perceptions on digital audit competencies, with the use of ATLAS as a mediating variable. A quantitative approach was employed through a survey of 100 Accounting Department students at Bali State Polytechnic who had used ATLAS, using purposive sampling techniques. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that students’ perceptions have a positive and significant effect on both the use of ATLAS and digital audit competencies. The use of ATLAS also has a positive effect and partially mediates this relationship. The novelty of this study lies in examining the mediating role of ATLAS within the context of vocational higher education. These findings contribute to the literature on technology-based audit education and provide practical implications for universities in enhancing graduates’ readiness to face digital transformation in the auditing profession.
Co-Authors I Nyoman Darmayasa Ikbar Luqyana Ni Kadek Cahya Dwi Utami