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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Bakti Saraswati International Journal of Community Service Learning WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal STEI Ekonomi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science MOVE: Journal of Community Service and Engagement Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa Loka: Journal Of Environmental Sciences
Indriyani, Ni Made Vita
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemasaran Komposter Pengolahan Sampah Organik Menjadi Pupuk Pada Kelompok Usaha Tebe Komposter Sumartini, Ade Ruly; Indriyani, Ni Made Vita; Darma Putra, I Wayan Gde Yogiswara
International Journal of Community Service Learning Vol. 5 No. 2 (2021): May 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.632 KB) | DOI: 10.23887/ijcsl.v5i2.34472

Abstract

Pencemaran lingkungan banyak disebabkan oleh tumpukan sampah yang tidak diolah dan dibuang begitu saja. Untuk mengatasi permasalahan mengenai penumpukan sampah, maka dibutuhkan upaya pengolahan sampah menjadi produk baru yang bernilai ekonomis. Salah satu upaya dalam mengurangi timbunan sampah rumah tangga yakni menjadikan sampah sebagai pupuk kompos, dalam program pengabdian kepada masyarakat. Tujuan dari pelaksanaan program pengolahan sampah yakni untuk mengurangi timbunan sampah di lingkungan sreta meningkatkan hasil jumlah pengahasilan kelompok usaha pengolahan sampah. Program Pengabdian kepada masyarakat ini dilaksanakan dalam 2 tahap yakni tahap persipan dan tahap pelaksanaan yang dilakukan dalam 3x pertemuan. Adapun program yang dijalankan dalam kegiatan ini adalah menyusun sistem pemasaran produk, mendesain serta membuat label/brand, melakukan pengadaan bahan baku, penyusunan buku laporan keungan, dan pelatihan penerapan tata kelola perusahaan. Hasil dari program pengabdian kepada masyarakat ini menunjukkan bahwa terdapat peningkatan pengahasilan serta kemampuan kelompok usaha tebe komposter dalam mengolah sampah menjadi pupuk organik.
Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth INDRIYANI, Ni Made Vita; PUTRA, I Gst. B. Ngr. P.
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1614

Abstract

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.
PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN Ni Made Vita Indriyani; I Wayan Gde Yogiswara Darma Putra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): 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.11.2.2020.164-169

Abstract

This research examines the effect of Good Corporate Governance (GCG) and Culture of Tri Hita Karana as a moderating variable on the Quality of Financial Statements with the location of research at a money changer company in Badung Regency. In this research, the analysis technique used is moderated regressions analysis (MRA). The questionnaire returned in this research amounted to 82%. Research respondents included owners, accounting, managers and tellers. Based on the results of the analysis, it was concluded that H1 was accepted. This means that Good Corporate Governance has a positive effect on the quality of financial statements. H2 is also accepted which means THK culture strengthens the influence of Good Corporate Governance on the quality of financial statements. Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Budaya Tri Hita Karana sebagai variabel moderasi pada Kualitas Laporan Keuangan dengan lokasi penelitian pada money changer di Kabupaten Badung. Dalam penelitian ini, teknik analisis yang digunakan adalah moderated regressions analysis (MRA). Kuesioner yang kembali pada penelitian ini berjumlah 82%. Responden penelitian meliputi pemilik, akunting, manajer dan teller. Berdasarkan hasil analisis, disimpulkan bahwa H1 diterima. Hal ini berarti Good Corporate Governance berpengaruh positif signifikan pada kualitas laporan keuangan. H2 juga diterima yang berarti budaya THK memperkuat pengaruh Good Corporate Governance pada kualitas laporan keuangan.
PENGARUH SISTEM PENGENDALIAN INTERNAL, BUDAYA TRI HITA KARANA PADA KINERJA PEMERINTAH I Wayan Gde Yogiswara Darma Putra; Ni Made Vita Indriyani
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.1.2020.20-30

Abstract

This study aims to obtain empirical evidence of the influence of internal control systems, Tri Hita Karana Culture on government performance. The analytical tool used is multiple linear regression. The population in this study is the Regional Device Organization (OPD) in the Badung District Government as many as 35 OPD. The sample was chosen using nonprobability sampling method with saturated sample technique. With the respondent of Regional Administration Organization Financial Administration Officer (PPK-OPD) consisting of one head of field / secretary / sub-district head, head of planning sub-section, and head of sub-finance section so that the number of respondents is 105 respondents. The results show that the internal control system has a positive effect on government performance. Tri Hita Karana culture has a positive effect on government performance
Akuntabilitas Pengelolaan Dana Sosial LPD Berlandaskan Budaya Tri Hita Karana Ni Made Vita Indriyani; I Wayan Gde Yogiswara Darma Putra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.168-174

Abstract

LPD is one of the institutions formed by Pakraman Village which functions to run and manage the village financial system and strives to advance the welfare of the village community and fulfill the interests of the Pakraman traditional village community itself. In carrying out its main activities, namely channeling and collecting funds, LPD Susut Kaja and LPD Desa Pekraman Kebon Bangli also carry out their accountability based on the tri hita karana culture. In LPD, the term CSR is not used, but the concept of managing social funds has a similar concept to CSR. The results obtained in this study that the management of social funds of 5% of current profit in one year period is managed according to the tri hita karana culture. Where, from 5% of the current profit is used to harmonize relationships with God through yadnya in the form of punia funds, harmonize relationships with humans in the form of basic food assistance and education and harmonize relationships with the environment in the form of providing facilities and infrastructure to preserve the environment.
PENGARUH TAX PLANNING, INVESTMENT OPPORTUNITY SET, PROFITABILITAS DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA Ni Made Dian Widiasari; Ni Luh Putu Ratna Wahyu Lestari; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 1 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.1.7614.7-12

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning, Investment Opportunity Set, Profitabilitas dan Free Cash Flow Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Populasi dalam penelitian ini sebanyak 53 perusahaan dengan metode sampel yang digunakan yaitu purposive sampling. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah data sekunder berupa laporan tahunan pada perusahaan manufaktur sektor industri barang konsumsi dengan mengambil datanya dari situs www.idx.co.id. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa (1) Tax Planning berpengaruh positif dan signifikan terhadap manajemen laba pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di BEI, (2) Investment Opportunity Set berpengaruh negatif dan signifikan terhadap manajemen laba pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di BEI, (3) Profitabilitas berpengaruh positif dan signifikan terhadap manajemen laba pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di BEI, (4) Free Cash Flow berpengaruh negatif dan tidak signifikan terhadap manajemen laba pada perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di BEI.
PENGARUH PERSONAL ABILITY, MOTIVATION, DAN TOP MANAGEMENT SUPPORT TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI (STUDI EMPIRIS PADA BPR DI KOTA DENPASAR) Ketut Kembar Purnamasari Dewi; Ni Luh Putu Ratna Wahyu Lestari; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penerapan SIA pada sebuah bank menjadi salah satu fokus utama dalam kegiatan operasional bank sehari-hari khususnya juga pada BPR di Kota Denpasar. Penelitian ini bertujuan untuk menguji pengaruh personal ability, motivation, dan top management support terhadap kinerja sistem informasi akuntansi. Metode penelitian yang digunakan adalah kuantitaif. Populasi pada penelitian ini yaitu seluruh karyawan BPR di Kota Denpasar yang mengoperasikan SIA dan terdaftar pada OJK per 31 Desember 2022. Metode penentuan sampel yang digunakan yaitu nonprobability sampling dengan teknik purposive sampling, sehingga jumlah sampel dalam penelitian ini sebanyak 63 karyawan. Penelitian ini menggunakan jenis data kuantitatif dengan menggunakan sumber data primer. Metode pengumpulan data menggunakan wawancara, studi dokumentasi dan juga kuisioner yang diukur menggunakan skala likert. Pengolahan data menggunakan bantuan program SPSS versi 25 for Windows. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa (1) Personal ability berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi, (2) Motivation berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi, dan (3) Top management support berpengaruh positif dan signifikan terhadap kinerja Sistem Informasi Akuntansi.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, KUALITAS PELAYANAN DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT BANGLI I Wayan Rudiantara; Ni Luh Putu Mita Miati; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak kendaraan bermotor adalah pajak yang harus dibayar oleh setiap pemilik kendaraan bermotor yang mengoperasikan kendaraannya di jalan umum. Pembayaran pajak kendaraan bisa dilakukan melalui layanan pemerintah baik di Samsat, Polres ataupun Samsat Keliling. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan rumus slovin dengan total sampel sebanyak 100 responden. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Kualitas Pelayanan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Tarif Pajak berpengaruh negatif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli.
The Effect of Transparency and Accountability on Financial Management in Dauh Puri Klod Village, West Denpasar District Kadek Dwi Septiantara; Ni Made Vita Indriyani; Kadek Goldina Puteri Dewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1955

Abstract

Indonesia's regional autonomy policy has brought fundamental changes in governance, particularly in the area of ​​village-level public financial management. However, there is a gap between the normative objectives of the policy and the actual practice of village financial management in the field, particularly in terms of implementing village fund policies. Understanding the impact of accountability and transparency on financial management is the main driver of this research. This research was conducted in Dauh Puri Klod Village, West Denpasar Regency. The study involved 100 residents of Dauh Puri Klod Village. Multiple linear regression was used. The results showed that accountability and transparency improve financial resource management. The researcher can recommend: Dauh Puri Klod Village, West Denpasar Regency is expected to make announcements, establish clear SOPs for report preparation, optimally utilize village financial applications, conduct regular monitoring and impose sanctions for late submissions, conduct periodic and gradual evaluations of village financial management to ensure proper implementation, consistently prepare budgets, and use village funds according to plan.
Pengaruh kinerja keuangan terhadap nilai perusahaan pada perusahaan real estate di Bursa Efek Indonesia Ni Putu Diah Prabawati; I Wayan Gde Yogiswara Darma Putra; Ni Made Vita Indriyani
Jurnal STEI Ekonomi Vol. 35 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v35i1.431

Abstract

This study aims to examine the influence of financial performance on the value of companies in real estate companies listed on the Indonesia Stock Exchange for the 2022-2024 period. Financial performance was measured using profitability proxied by Return on Assets (ROA), Liquidity with Current Ratio (CR), Solvency with Debt to Equity Ratio (DER), and activities with Total Asset Turnover (TATO), while company value was measured using Price to Book Value (PBV). This study uses a quantitative approach with secondary data in the form of annual financial statements and company share prices. The sample was determined through purposive sampling techniques so that 161 company observations from 92 companies were obtained during 3 years of observation. Data analysis was carried out by regression of panel data using E-views. The results of the study showed that solvency had a positive effect on the company's value. Profitability, liquidity, and activity had no effect on the company's value. These findings indicate that during the recovery period of the property sector, the market is more responsive to the company's funding structure than to profitability, short-term liquidity, or asset turnover efficiency.
Co-Authors Ade Ruly Sumartini Ade Ruly Sumartini Ade Ruly Sumartini, Ade Ruly Sumartini Anak Agung Erna Listya Dewi Anak Agung Istri Pradnyarani Dewi I Gst. B. Ngr. P. PUTRA I Ketut Wija Negara I Made Samjaya RAJISTHA I Wayan Gde Yogiswara Darma Putra I Wayan Gde Yogiswara Darma Putra I Wayan Gde Yogiswara Darma Putra I Wayan Gde Yogiswara Darma Putra, I Wayan Gde Yogiswara I Wayan Gde Yogiswara Darma Putra, I Wayan Gde Yogiswara Darma Putra I Wayan Rudiantara Kadek Dwi Septiantara Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Ketut Kembar Purnamasari Dewi Ni Luh Putu Mita MIATI Ni Luh Putu Ratna Wahyu Lestari Ni Made Dian Widiasari Ni Putu Diah Prabawati Ni Putu RIASNING PUTRA, Anak Agung Gede Wisnu Adi Pradana Putra, I Gst. B. Ngr. P. Putra, I Wayan Gde Yogiswara Darma Sumartini, Ade Ruly