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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa Journal of Social Sciences and Cultural Study Journal Management and Hospitality
Kawisana, Putu Gede Wisnu Permana
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Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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The Influence of SIA, Locus of Control, and Motivation on Employee Performance in Berwi Multi-Business Cooperatives WIDNYANA, I Putu Dodi; KAWISANA, Putu Gede Wisnu Permana; NARINDRA, Anak Agung Ngurah Mayun
Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jsscs.v1i1.43

Abstract

This research aims to test and analyze the influence of Accounting Information Systems, Locus of Control and Work Motivation on Employee Performance. This research was conducted at the Multi-Business Cooperative in Mengwi District with a research sample of 95 respondents taken using a purposive sampling technique. All data obtained from the questionnaire distribution is suitable for use and is then analyzed using multiple linear regression and hypothesis testing (t-test and f-test). The research results show that the accounting information system positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or improved the accounting information system, the greater the employee performance at the Multi-Business Cooperative in Mengwi District. Locus of control positively affects employee performance in multi-business cooperatives in Mengwi District. It shows that the better or the more locus of control there is, the greater the employee performance in the multi-business cooperative in Mengwi District. Work motivation positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or increased work motivation, the greater the employee performance at the Multi-Enterprise Cooperative in Mengwi District.
The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District WIRIASTINI, Ni Luh Putu; RINI, Gst. Ayu Intan Saputra; KAWISANA, Putu Gede Wisnu Permana
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.848 KB) | DOI: 10.38142/jtep.v1i3.108

Abstract

Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.
The Effect of Debt To Equity Ratio, Total Asset Turnover, Return On Assets And Return On Equity On Dividend Policy In Manufacturing Companies PURWANTO, Indrawan; SANJAYA, I Ketut Puja Wirya; KAWISANA, Putu Gede Wisnu Permana
Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.093 KB) | DOI: 10.38142/jtep.v1i3.109

Abstract

An industry has a clear goal, which is to reap profits in each of its performances, the profits generated by the industry in its performance cannot be separated from the donations of financial managers. The purpose of this study is to find out that dividend policy can increase business growth and development. The study method uses secondary data, obtained from the annual report of each industry with the year published 2015, 2016, 2017, 2018 and 2019. The total population of 182 obtained by 25 industries as an illustration with a year of observation as far as 5 years, so that an illustration of as many as 182 is obtained. 125 observations. The conclusions obtained in the results of this study that investors and potential corporate investors will be more careful and also pay attention to financial ratios that can be considered in carrying out investments.
Pelatihan Akuntansi Untuk Mendukung Pengelolaan Dana Desa Dan Lembaga Perkreditan Desa (LPD) Yang Transparan Dan Akuntabel KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i1.172

Abstract

Tujuan pengabdian masyarakat merupakan (1) menumbuhkan semangat bagi para aparat desa untuk memhami akuntansi dalam hal penganggaran dan pelaporan keuangan desa. (2) Memberdayakan potensi SDM yang dimiliki desa untuk belajar akuntansi dasar sebagai syarat memahami standar akuntansi desa yang akan dikeluarkan pemerintah bersama IAI sebagai acuan pelaporan dana desa. Manfaat pengabdian masyarakat yaitu (1) Memberikan alternatif pembelajaran akuntansi sebagai dasar pemahaman standar akuntansi dana desa. (2) Membekali aparat desa dan masyarakat terkait untuk melek akuntansi sebagai syarat untuk menerapkan standar pelaporan dana desa yang akan dikeluarkan oleh pemerintah. Disahkannya UU Nomor 6 Tahun 2014 tentang Desa, diharapkan segala kepentingan dan kebutuhan masyarakat desa dapat diakomodir dengan lebih baik. Tujuan pengabdian masyarakat untuk memperoleh pemahaman terhadap praktek akuntabilitas dalam pengelolaan keuangan desa dan Lembaga Perkreditan Desa di Desa Pejejng, Kabupaten Gianyar. Dalam hal pengelolaan keuangan Desa, dianjurkan semua desa wajib menjalankan roda pemerintahannya berbasis good village governance. Sehingga, kecurangan pengelolaan keuangan desa dapat ditekan melalui berbagai metode yang dapat diterapkan di Bali, yaitu dengan mengaplikasikan budaya lokal untuk memberikan sanksi kepada para pelaku fraud dan sekaligus dapat meningkatkan akuntabilitas. Budaya yang dimaksud adalah budaya Tri Hita Karana. Pengelolaan keuangan desa tidak terlepas dari lembaga-lembaga desa yang ada termasuk lembaga adat. Lembaga adat yang dimaksud adalah LPD (Lembaga Perkreditan Desa) yang lebih dipercaya sebagai lembaga keuangan mikro yang berbasis adat dan memiliki kekuatan sistem pengendalian internal yang baik yang ditunjukkan dengan penerapan prinsip-prinsip good corporate governance, serta tunduk kepada aturan atau awig-awig yang menjadi landasan hukum LPD untuk meraih kembali kepercayaan masyarakat.
Pemberdayaan Ekonomi Kelompok Usaha Wanita Tani “Sari Murni” Desa Landih, Dusun Buayang-Bangli KAWISANA, Putu Gede Wisnu Permana; WULANDARI, I Gusti Ayu Athina; SANJAYA, I Gusti Agus Maha Putra
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i2.692

Abstract

Desa landih memiliki Keadaan geografis yang mendukung yakni beriklim sejuk dan dingin menjadikan Desa tersebut sebagai salah satu desa penghasil produk tani dan perkebunan yang baik di Kabupaten Bangli. Kesuburan tanah dan banyaknya lahan pertanian dan perkebunan menjadi peluang bagi masyarakat desa untuk mendapatkan pendapatan tambahan. Kondisi ini membuat para ibu-ibu desa landih membuat kelompok Wanita tani untuk membantu perekonomian keluarga. Adapun kelompok usaha yang dijadikan mitra pada program pengabdian kepada masyarakat 2023 bernama Kelompok Wanita Tani “Sari Murni” yang diketuai oleh Ketut Hasil. Permasalahan yang dihadapi oleh mitra meliputi: 1) keterbatasan dalam proses pencatatan transaksi serta kesulitan dalam menentukan aliran kas masuk dan keluar. 2) Keterbatasan dalam pendistribusian pemasaran produk yang masih secara konvensional, sehingga skup pangsa pasar yang masih terbilang kecil. 3) Keterbatasan dalam mengelola ternak babi, untuk pendapatan tambahan keluarga. Solusi yang dapat diberikan untuk permasalahan mitra adalah 1) Pelatihan Pencatatan Transaksi Keuangan serta Penyediaan Sistem Pencatatan Keuangan Ter-digitalisasi 2) sosialiasi mengenai pemberdayaan ekonomi untuk Wanita tani, 3) pendampingan dalam sosialisasi pentingnya manajemen Kesehatan ternak.
Effect of Corporate Social Responsibility Disclosure to the Value of Companies With Environmental Management As a Moderating Variable KAWISANA, Putu Gede Wisnu Permana; JAYANTI, Sri Eka; PERTIWI, Dewa Ayu Eka
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.672

Abstract

In today's modern era, competition in the business world is getting faster and more competitive. It can be seen on the Indonesia Stock Exchange which every year becomes the media for company entry and exit. This has resulted in companies competing to show the advantages that exist in each company to get good value in the eyes of investors. This study aims to determine and analyze the effect of CSR on firm value. So there is a need for further research related to the effect of the issuance of these regulations. It is hoped that this research can provide empirical evidence of the effect of CSR on company value, by including Environmental Management as a moderating variable. This research is a quantitative study using secondary data, namely in the form of sustainability reports from mining companies for 2019-2021. Testing the data using Moderation regression analysis. Results The type of data used in this study is quantitative data. The data source used in this research is secondary data with purposive sampling method. There are 3 variables studied, namely CSR disclosure, corporate values and environmental management. The results of this study obtained 45 research samples from 15 mining companies for the 2019-2021 period, and succeeded in proving that the CSR variable did not have a significant effect on company value, while the environmental management moderation variable was able to moderate strengthen the relationship between CSR and company value.
Potential Carbon Tax in Indonesia: A Literature Review SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.891

Abstract

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.
The Effect of Leadership Style and Competence on Performance with Job Satisfaction as An Intervening Variable NARINDRA, A.A Ngurah Mayun; DHARMANEGARA, Ida Bagus Agung; KAWISANA, Putu Gede Wisnu Permana
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.913

Abstract

Throughout human civilization's history, it has been known that the dynamics and movements of an organization to some extent depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on performance. In an institution, organizational behavior factors also directly or indirectly affect performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, it can be concluded that leadership style does not have a significant influence on employee performance, competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not have an indirect influence on employee performance through job satisfaction.
The Influence of Corporate Social Responsibility (CSR) and Environmental Management Accountng on Sustainable Hotel Performance in Bandung Regency SARI, Kadek Ayu Kristina Indah; SAPUTRA, Komang Adi Kurniawan; KAWISANA, Putu Gede Wisnu Permana
Journal Management and Hospitality Vol. 1 No. 1 (2023): Journal Management and Hospitality (December-March 2023)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jmh.v1i1.97

Abstract

The hotel industry is one of the sectors operating in the service industry. The increasing number of hotels year after year has resulted in tighter and more intense competition. This growing competition drives hotel management to find solutions to enhance their competitiveness. This study aims to determine the influence of Corporate Social Responsibility (CSR) and Environmental Management Accounting on the sustainable performance of hotels in Badung Regency. The sample used in this study consists of 130 hotels in Badung Regency, employing a saturated sampling technique. All data obtained from the distribution of questionnaires were deemed suitable for use and were subsequently analyzed using multiple linear regression. The results indicate that Corporate Social Responsibility partially affects sustainable performance variables. Environmental management also has a partial effect on sustainable performance variables. Both Corporate Social Responsibility and environmental management simultaneously affect sustainable performance.
The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar DWIPASARI, Made Sukma; PUTRA, I Made Wianto; KAWISANA, Putu Gede Wisnu Permana
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.552

Abstract

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.
Co-Authors A.A. Ketut JAYAWARSA Anak Agung Ngurah Mayun Narindra Ardinanta, I Gede Aviel Aditya Azis, Ita Sylvia Azita BINTANG, Ida Ayu Made DEWI, Ni Komang Ayu Triana DEWI, Ni Putu Emi Kristina Dharmanegara, Ida Bagus Agung Dharmawan, Nyoman Ari Surya DWIPASARI, Made Sukma Ganawati, Nengah Gde Deny Larasdiputra I Gusti Ayu Ratih Permata Dewi I Wayan Gde Yogiswara Dharma Putra Indriyani, Ni Made Vita JAYANTI, Sri Eka Komang Adi Kurniawan Saputra Narayana, Kadek Putra Santika NARINDRA, A.A Ngurah Mayun Ni Nyoman Arista Widiasuari Nugraha, Putu Gede Wahyu Satya PERTIWI, Dewa Ayu Eka PRATIWI, Anak Agung Trisna Dwi PURWANTO, Indrawan PUTRA, Anak Agung Gede Wisnu Adi Pradana Putra, I Made Wianto RINI, Gst. Ayu Intan Saputra Sanjaya, I Gusti Agus Maha Putra Sanjaya, I Ketut Puja Wirya SARI, Kadek Ayu Kristina Indah Surasmi, Ida Ayu WIDNYANA, I Putu Dodi Wiranata, Agung Adi WIRIASTINI, Ni Luh Putu Wulandari, I Gusti Ayu Athina Yamawati, Ni Kd Sioaji Yoga, I Gusti Agung Prama Yogiarta, I Made