Garuda - Garba Rujukan Digital

The Existence of Awig-Awig as a Basis in the Development of Hidden Canyon Tourism Destinations by Local Communities in Guwang Village, Gianyar District, Bali Wiraharja, I Putu Gede Satria; Adyatma, I Wayan Chandra; Nida, Desak Rurik Pradnya Paramitha
Journal of Business on Hospitality and Tourism Vol 9, No 2 (2023): December, 2023
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v9i2.463

According to Koentjaraningrat (2003: 76) the cultural value system is the highest and most abstract level of customs because cultural values consist of concepts regarding everything that is considered valuable and important by society so that it can function as a guide in their lives. This can be seen in the various rules applied in Guwang Village, such as not being allowed to sell land because the land belongs to the adat village; it is forbidden to cut down trees without village permission; for tourists who want to visit the Hidden Canyon Beji Guwang tour, they must obey the established rules, such as wearing a scarf and not entering the temple during menstruation; and tourists are also expected not to visit sacred places past the specified time. The research method used is qualitative with a qualitative descriptive research approach that aims to describe, describe, summarize various conditions, situations or variables that arise in the community that are the object of research. This research will be conducted in Hidden Canyon Tourist Destination, Guwang. by applying a purposive random sampling data collection technique. Overall, awig-awig has a very important role in the development of Hidden Canyon tourist destinations. Through the implementation of awig-awig, Hidden Canyon can be preserved, maintain the culture and social life of the local community, and provide a safe and comfortable experience for visitors. Thus, awig-awig becomes a strong foundation in the development of sustainable and responsible tourist destinations in Hidden Canyon.

The Existence of Awig-Awig as a Basis in the Development of Hidden Canyon Tourism Destinations by Local Communities in Guwang Village, Gianyar District, Bali Wiraharja, I Putu Gede Satria; Adyatma, I Wayan Chandra; Nida, Desak Rurik Pradnya Paramitha
Journal of Business on Hospitality and Tourism Vol. 9 No. 2 (2023): December, 2023
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v9i2.463

According to Koentjaraningrat (2003: 76) the cultural value system is the highest and most abstract level of customs because cultural values consist of concepts regarding everything that is considered valuable and important by society so that it can function as a guide in their lives. This can be seen in the various rules applied in Guwang Village, such as not being allowed to sell land because the land belongs to the adat village; it is forbidden to cut down trees without village permission; for tourists who want to visit the Hidden Canyon Beji Guwang tour, they must obey the established rules, such as wearing a scarf and not entering the temple during menstruation; and tourists are also expected not to visit sacred places past the specified time. The research method used is qualitative with a qualitative descriptive research approach that aims to describe, describe, summarize various conditions, situations or variables that arise in the community that are the object of research. This research will be conducted in Hidden Canyon Tourist Destination, Guwang. by applying a purposive random sampling data collection technique. Overall, awig-awig has a very important role in the development of Hidden Canyon tourist destinations. Through the implementation of awig-awig, Hidden Canyon can be preserved, maintain the culture and social life of the local community, and provide a safe and comfortable experience for visitors. Thus, awig-awig becomes a strong foundation in the development of sustainable and responsible tourist destinations in Hidden Canyon.

Budget Gaming: When Accountants Become the Main Players MANUARI, Ida Ayu Ratih; NIDA, Desak Rurik Pradnya Paramitha; INDRIANI, Eni
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1218

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.

Analysis of The Implementation of Tax Planning on Article 21 Income Tax as An Effort to Optimize Tax Burden Efficiency at PT. Anugerah Sejahtera ADYATMA, I Wayan Chandra; NIDA, Desak Rurik Pradnya Paramitha
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1395

Taxes are a very important component for every country, because taxes play a major role in state financing and national development which aims to improve the welfare of the people. Through good tax planning, PT Anugerah Sejahtera can carry out tax payments more efficiently while still complying with applicable tax regulations. In an effort to achieve this efficiency, there are several tax planning methods that can be used, namely the Net Method, Gross Method, and Gross Up Method. Through analysis of the application of these three methods, it is hoped that the most efficient tax payment method will be found and can simplify the tax calculation and deduction process. This research aims to determine the effectiveness of implementing article 21 income tax planning using the Net, Gross, and Gross Up methods at PT. Anugerah Sejahtera. The type of research that will be applied in this research is descriptive qualitative. Based on the research results, the Gross Up method is proven to be the most efficient method for paying Article 21 income tax. This is because there are tax allowances which provide positive benefits for the company. Applying the Gross Up method also affects the company's income tax burden and net profit, because this additional tax allowance reduces the company's taxable income.

Nilai-nilai Sapta Bayu sebagai Katalisator Good Governance: Analisis Persepsi Masyarakat terhadap Kinerja Pengempon Pura di Bali Nida, Desak Rurik Pradnya Paramitha; Yoga, I Gusti Agung Prama
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6926

Prinsip good governance menjadi fondasi utama dalam pengelolaan institusi sosial termasuk Pura sebagai wadah spiritual. Mencakup aspek transparansi, akuntabilitas, partisipasi, dan efektivitas pengelolaan sumber daya. Namun, penerapannya sering menghadapi tantangan dalam adaptasi nilai budaya setempat. Nilai-nilai kepemimpinan Sapta Bayu yang diwariskan Sri Ksari Warmadewa, diharapkan mampu menciptakan sistem pengelolaan yang lebih efektif, terpercaya, dan berkelanjutan. Tata kelola Pura masih menghadapi tantangan dalam memastikan transparansi dan akuntabilitas. Pengelolaan sektor publik dapat lebih selaras bila implementasinya memperhatikan budaya dan nilai masyarakat lokal dalam menciptakan pemerintahan yang lebih inklusif dan responsif. Integrasi Sapta Bayu, dapat memberikan Solusi berbasis budaya untuk meningkatkan kualitas pengelolaan Pura. Penelitian bertujuan mengeksplorasi bagaimana nilai-nilai Sapta Bayu dapat diintegrasikan dengan prinsip good governance dalam mengidentifikasi tantangan dan peluang yang muncul dalam implementasi tata kelola. Serta menengahi kesenjangan antara nilai budaya dan sistem administrasi modern. Integrasi Sapta Bayu, diharapkan menjadi harmonisasi antara regulasi formal dan praktik akuntansi sosial berbasis budaya. Kurangnya transparansi dan akuntabilitas dalam pengelolaan sektor publik dapat menyebabkan ketidakpercayaan masyarakat. Menggunakan pendekatan kualitatif naratif studi kasus di Bali, data bersumber dari wawancara mendalam dan observasi lapangan. Kesimpulanya pengelolaan pura di Bali dinilai cukup baik, meski ada tantangan transparansi dan partisipasi masyarakat. Akuntabilitas pengelolaan pura sangat bergantung pada bentuk sistem: sistem internal oleh pengempon atau akuntabilitas sosial untuk pura yang didanai masyarakat. Masyarakat menginginkan integrasi manajemen modern dengan nilai adat seperti Sapta Bayu, yang menuntut transparansi, akuntabilitas, dan partisipasi publik. Hal ini menekankan pentingnya kejujuran, kebenaran, kemitraan, dan pengelolaan ekonomi yang adil dalam mewujudkan good governance di pura. The research aims to explore how the values of Sapta Bayu can be integrated with the principles of good governance in identifying challenges and opportunities that arise in the implementation of governance. As well as mediating the gap between cultural values and the modern administrative system. The integration of Sapta Bayu is expected to be a harmonization between formal regulations and culture-based social accounting practices. Lack of transparency and accountability in public sector management can lead to public distrust. Using a qualitative narrative approach of a case study in Bali, the data was sourced from in-depth interviews and field observations. In conclusion, the management of temples in Bali is considered quite good, despite the challenges of transparency and community participation. The accountability of temple management is highly dependent on the form of the system: an internal system by the owner or social accountability for a community-funded temple. The community wants the integration of modern management with traditional values such as Sapta Bayu, which demands transparency, accountability, and public participation. This emphasizes the importance of honesty, truth, partnership, and fair economic management in realizing good governance in the temple.

Pelatihan Dasar Pelaporan Keuangan Dan Aspek Perpajakan Pada Usaha Mikro Di Wilayah Desa Kesiman NIDA, Desak Rurik Pradnya Paramitha; YOGA, I Gusti Agung Prama; ADYATMA, I Wayan Chandra
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Pelaksanaan PkM ini sangat penting dan masyarakat butuhkan, dalam hal pendampingan pelaporan SPT orang pribadi serta penyuluhan mengenai dasar perpajakan yang diperlukan. Terkait kewajiaban NPWP yang mereka telah miliki maupun peluang pajak yang akan terhutang atau harus mereka perhatikan saat mereka mendapatkan penghasilan dari hasil usahanya yang baru (wiraswata/pedagang). PkM ini melibatkan masyarakat yang tinggal di daerah kesiman khususnya warga Banjar Kesuma Jati kesiman, sekaligus menjadi tempat pelaksanaan kegiatan. Namun, kegiatan ini juga terbuka untuk warga lain yang ingin mengikuti kegiatan PkM ini. Tidak hanya itu, tim pelaksanaan PkM yang terdiri dari 2 (dua) Dosen Sekolah Vokasi dan 1 (satu) Dosen Fakultas Ekonomi dan Bisnis Universitas Warmadewa juga dibantu oleh ibu-ibu anggota PKK Banjar Kesuma Jati dalam menghimpun masyarakat mengikuti pelatihan. Tujuan pelaksanaan PkM ini adalah membantu mitra dalam menuntaskan permasalahan yang dihadapi dalam melakukan administrasi perpajakan dengan benar, serta menanamkan pentingnya penyusunan laporan keuangan terkait usaha yang dijalankan.

Upaya Percepatan Pemulihan Ekonomi Dengan Pendampingan Akuntansi Dan Pemberdayaan Bank Sampah YOGA, I Gusti Agung Prama; NIDA, Desak Rurik Pradnya Paramitha; SASTRI, Ida I Dewa Ayu Mas Manik
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Hingga saat ini penanganan sampah masih menjadi masalah Indonesia secara nasional. Sampah industri, bahkan sampah rumah tangga sangat berpeluang merusak lingkungan dan alam bila tidak dikelola dengan baik. Kelurahan Penatih, merupakan salah satu bagian dari kota Denpasar. Luas total Kelurahan ini mencapai 281 Ha dan dihuni oleh 9.500 orang, namun hanya 2.969 Orang yang bekerja. Wilayah luas yang dihuni oleh banyak penduduk, pasti menyumbang sampah rumah tangga yang tidak sedikit. Bila sampah ini tidak dikelola dengan benar, akan merusak lingkungan. Hanya 31% dari total penduduk kelurahan penatih yang tercatat telah memiliki pekerjaan, yang artinya pengangguran diwilayah ini cukup besar. Maka, kelompok pengelolaan sampah pada Bank Sampah kelurahan penatih tidak hanya bisa mengurahi limbah yang dapat berdampak buruk bagi lingkungan namun juga dapat menjadi peluang usaha bagi masyartakat setempat. Guna kegiatan ini dapat berjalan dengan maksimal, aktivitas pengelolaan sampah pada bank sampah juga harus di dukung oleh sistem pencatatan akuntansi yang baik. Catatan akuntansi tidak hanya akan menghasilkan laporan keuangn semata, namun juga dapat digunakan untuk menganalisa program dan aktivitas Bank Sampah. Pelatihan penyusunan akuntansi disambut baik oleh masyarakat, diharapkan kedepannya dapat dibentuk sistem yang dapat memaksimalkan pengembangan pengelolaan bank sampah, tidak hanya dari aktivitas pengelolaan pelaksanaan namun juga pencatatan akuntansinya.

Implications of Entrepreneurship and Simple Accounting Knowledge of Endek Crafting MSMEs on Economic Improvement and Preservation of Bali Culture ADYATMA, I Wayan Chandra; NIDA, Desak Rurik Pradnya Paramitha; YOGA, I Gusti Agung Prama
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 2 (2024): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i2.1033

Riches Indonesian culture is abundant has push development various product in almost all area with varied styles.? One of from inheritance valuable Balinese culture historical, cultural, and economic is cloth endek. However, with changing times and styles modern living, fabric endek start threatened extinct. Study This highlights two problems main in industry endek in Bali: lack of Skills entrepreneurship and knowledge good accounting, as well low ability recording finance. Research methods applied? is qualitative, with focus on the cause decline amount craftsman endek in Klungkung and efforts regeneration through interaction with generation young. Research result show that potency industry endek in Klungkung For increase economy local and preserving Balinese culture is huge, however lack of participation generation young become challenge main. Skills entrepreneurship and knowledge accountancy identified as solution potential for overcome challenge this. Collaboration between government, community local, and craftsmen required for give support, training, and promotion necessary for the industry endek can Keep going develop and become asset important in preservation Balinese culture.

Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria; Nida, Desak Rurik Pradnya Paramitha
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.1553

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.

Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search