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All Journal Krisna: Kumpulan Riset Akuntansi Abdimas Fokus Bisnis Moneter : Jurnal Akuntansi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi JURNAL PENGABDI Martabe : Jurnal Pengabdian Kepada Masyarakat INVENTORY: JURNAL AKUNTANSI Adimas : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EDUKATIF : JURNAL ILMU PENDIDIKAN GERVASI: Jurnal Pengabdian kepada Masyarakat Ekonomi dan Bisnis JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Aplikasi Akuntansi Jurnal Pengabdian Dharma Laksana To Maega: Jurnal Pengabdian Masyarakat EconBank : Journal Economics and Banking Jurnal Ilmiah Manajemen dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Ilmu Keguruan dan Pendidikan (JPM-IKP) JAZ: Jurnal Akuntansi Unihaz Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Riset Akuntansi Politala JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan Widya Akuntansi dan Keuangan Diseminasi : Jurnal Pengabdian kepada Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Computer Networks, Architecture and High Performance Computing Jurnal Pengabdian kepada Masyarakat Nusantara REKA ELKOMIKA: Jurnal Pengabdian kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat Akuntansi dan Teknologi Informasi Jurnal Bina Bangsa Ekonomika Reviu Akuntansi, Manajemen, dan Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Kepada Masyarakat SEWAGATI Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akademi Akuntansi Indonesia Padang Review of Management, Accounting, and Business Studies Jurnal Pengabdian Kepada Masyaraka Pelita Nusantara Sasambo: Jurnal Abdimas (Journal of Community Service)
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PENGEMBANGAN STRATEGI PEMASARAN BERBASIS DIGITAL UMKM KERIPIK CEKER MEK SULESTRI Nonny Wukirasi Wijaya Patty; Gusi Putu Lestara Permana
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2024)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v6i2.6305

Abstract

Pengembangan strategi pemasaran melalui digital marketing perlu dilakukan oleh UMKM Keripik Ceker Mek Sulestri, mengingat saat ini dengan ketersediaanya jaringan internet di semua pelosok daerah terkhususnya Desa Sampalan Tengah. Tujuan pengabdian kepada masyarakat ini adalah adanya peralihan pemasaran yang sebelumnya dilakukan secara konvensional dan tradisional ke arah digital marketing. Untuk pengguna smartphone yang selama ini hanya digunakan hanya untuk berkomunikasi dengan bertukar pesan, sudah saatnya dugunakan sebagai media untuk memasarkan produk. Dengan begitu, produk dipasarkan secara luas dan dapat meningkatkan pendapatan. Pelaksanaan kegiatan ini dilakukan dengan beberapa tahapan yang dilakukan melalui tahap persiapan, plaksanaan pembuatan akun digital untuk pemasaran serta tahapan evaluasi. Hasil pelaksanaan kegiatan pengabdian ini, berdampak positif bagi pelaku UMKM Keripik Ceker Mek Sulestri dalam segi pemahaman, pemanfaatan, serta kesadaran akan pentingnya pemasaran secara digital baik melalui media internet, media sosial dan media lainnya.
Analysis of User Journey Mapping Factors to Enhance User Experience in the Tokopedia Mobile E-Commerce Application Darma Paramartha, I Gusti Ngurah; Sofyan, Yohanes Samuel; Permana, Gusi Putu Lestara
Journal of Computer Networks, Architecture and High Performance Computing Vol. 6 No. 3 (2024): Articles Research Volume 6 Issue 3, July 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v6i3.4162

Abstract

Recent technological advancements have significantly transformed human life, particularly with the advent of the Fourth Industrial Revolution, which has profoundly influenced the use of the internet for business and economic activities. E-commerce has emerged as a crucial medium for online buying and selling, propelled by these digital advancements. This growth is especially evident in Indonesia, which ranks among the countries with the highest number of internet users globally. This study aims to identify the dominant factors influencing user journey mapping and their impact on the user experience of Tokopedia mobile application users. The research sample comprises 125 users of the Tokopedia application, with data collected through questionnaires distributed via Google Forms. The analysis involves factor analysis and simple linear regression. The findings reveal that the dominant factors influencing user journey mapping are user persona and opportunity. Furthermore, the study demonstrates that user journey mapping positively impacts the user experience for Tokopedia application users. This research underscores the importance of understanding user journey mapping in enhancing the overall user experience, which is crucial for e-commerce platforms like Tokopedia. The insights gained from this study can assist developers and marketers in better tailoring their strategies to improve user engagement and satisfaction. This study provides valuable perspectives on how user journey mapping can be utilized as a strategic tool to optimize user interactions and ensure that each step in the user journey delivers maximum value. Thus, user journey mapping not only enhances individual experiences but also contributes to the overall success of e-commerce platforms in an increasingly competitive market.
Potential and challenges of blockchain technology implementation in Higher Education: A systematic literature review Permana, Gusi Putu Lestara; Martatika, Komang Ayu Widyani
Review of Management, Accounting, and Business Studies Vol. 5 No. 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v5i1.5580

Abstract

This study examined the potential applications and challenges of implementing blockchain technology within higher education systems. Blockchain, known for its decentralized and immutable nature, attracted significant interest due to its ability to provide secure, transparent, and efficient data management. In the context of higher education, blockchain has the potential to revolutionize academic record management, enhance verification processes, prevent fraud, and ensure the authenticity of credentials. This systematic literature review identified key use cases, such as academic credentialing, student data management, and the protection of intellectual property in research. Despite its promising potential, the adoption of blockchain in higher education, particularly in Indonesia, remained in its early stages. The study discussed major obstacles to implementation, including technical limitations, high costs, limited awareness, and regulatory barriers. Addressing these challenges required further research and collaboration between academic institutions, government agencies, and technology providers to enable widespread adoption. The review emphasized the need for a comprehensive framework to guide the practical implementation of blockchain, ensuring its benefits could be fully realized in educational environments.
Determinan Perubahan Struktur Modal pada Usaha Mikro Kecil dan Menengah Permana, Gusi Putu Lestara; Endita, Ni Kadek Citra; Dewi, Putu Purnama; P, Kadek Wulandari Laksmi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5359

Abstract

This study emphasizes the importance of broader access to financial services, the use of evolving financial technology, and financial literacy in capital structure decision-making for MSMEs. The study examined 75,620 SME units using the pecking order theory and resource-based view theory, selecting 75 responders using the Hair formula. The data analysis used SPSS software for classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and partial t-tests. Results show that financial inclusion, technology, and literacy positively and significantly affect capital structure decisions. These three independent factors explain 53.8% of capital structure decisions. Thus, the pecking order theory and resource-based view theory help Gianyar Regency SMEs make capital structure decisions. The study emphasizes the importance of broader access to financial services, the use of emerging financial technology, and financial literacy in making capital structure decisions for MSMEs
PEMBERDAYAAN EKONOMI LOKAL MELALUI EDUKASI PENCATATAN KEUANGAN SEDERHANA UNTUK UMKM di PANTAI JERMAN, KUTA - BALI Widya Hadi Saputra, I Gusti Ngurah; Fredy Maradona, Agus; Das Prena, Gine; Lestara Permana, Gusi Putu; Linda Kusnita, Kadek
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4614-4619

Abstract

Pengelolaan keuangan yang baik merupakan faktor penting dalam keberlangsungan dan pertumbuhan usaha mikro, kecil, dan menengah (UMKM). Namun, pelaku UMKM lokal di Pantai Jerman, Kuta, Bali, belum seluruhnya memiliki kesadaran dan keterampilan yang memadai dalam melakukan pencatatan keuangan sederhana. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran dan kemampuan komunitas UMKM lokal di Pantai Jerman dalam mengelola keuangan usaha mereka melalui pencatatan yang sistematis dan sederhana. Program ini mencakup pelatihan dan pendampingan yang dirancang untuk memberikan pengetahuan praktis mengenai pentingnya pencatatan keuangan, cara melakukan pencatatan yang benar, serta manfaat yang diperoleh dari pengelolaan keuangan yang baik. Hasil dari program ini menunjukkan adanya peningkatan kesadaran dan kemampuan para pelaku UMKM dalam mencatat dan mengelola keuangan usaha mereka, yang berdampak positif terhadap keberlanjutan dan pertumbuhan usaha mereka.
APAKAH METODE PEMBAYARAN PAYLATER AMAN? :SEBUAH INVESTIGASI DARI DIMENSI KEPERCAYAAN DAN KEAMANAN Lestara Permana, Gusi Putu; Elsiani, Adek Ika
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2808

Abstract

The fintech phenomenon in Indonesia continues to develop, one of the innovations is the service from an attractive fintech, namely pay later. Pay later which is a credit installment with a full digital service where the document submission is done online. This study aims to determine the trust and security in reusing the pay later feature on the marketplace. The object of this research is Pay later users who are located in Denpasar. The number of samples in this study was 50 respondents. The technique used is purposive sampling. The results showed that the variables of trust and security partially affect reuse. The trust variable has a positive and significant effect on the reuse of the pay later feature in the marketplace. Security has a positive and significant effect on reusing the pay later feature on the marketplace. The results of this study are expected to be useful for all Pay later users who use the Pay later feature as a reference in investigating the factors that influence the reuse of the Pay later feature.
MENGUKUR KESUKSESAN IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI BALI DENGAN MODEL DELONE DAN MCLEAN Lestara Permana, Gusi Putu; Cahyaning Putri, Ni Putu Eka
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3261

Abstract

Through the use of Management Information Systems, the company has utilized technology to help improve service and business quality. The Management Information System used in the organization, for example at the Regional Office of the Ministry of Religion of the Province of Bali which uses a Management Information System as a tool for achieving goals based on the application they use. The Regional Office of the Ministry of Religion of Bali Province made the decision to use the Application from the Institutional Level Financial Application System (SAKTI) in January 2022. The results of this study suggest that, the four main constructs of Information Quality to users, System Quality to Users, System Quality to User Satisfaction, and Users to Net Benefits, were rejected based on test results which indicated that these constructs were not able to assess the successful implementation of the application. Institution Level Financial Application System (SAKTI). However, Information Quality on user satisfaction, Service Quality on users, Service Quality on User Satisfaction, Users on User Satisfaction and User Satisfaction with Net Benefits, of the 5 constructs were accepted based on test results which indicated that this construct was able to assess the success of the implementation of Application of the Institution Level Financial Application System (SAKTI) at the Regional Office of the Ministry of Religion of the Province of Bali.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
PENGARUH GAYA HIDUP, HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA MANOS COFFEE Fungky Arsana, I Komang; Prawitasari, Putu Putri; Raka Suardana, Ida Bagus; Lestara Permana, Gusi Putu
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.804

Abstract

This study aims to determine the influence of lifestyle, price, and product quality partially and simultaneously on purchasing decisions. The sample in this study is 112 Manos Coffeee consumers. The data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, the results were obtained that lifestyle has a positive and significant effect on purchase decisions, price has a positive and significant effect on purchase decisions, product quality has a significant positive effect on purchase decisions and lifestyle, price and product quality have a significant effect on purchase decisions. The magnitude of the influence of independent variables on purchase decisions was 57.3%. The suggestion that researchers can give is that Manos Coffee should make the design of a more comfortable place, make innovations so that later have products that are superior to competitors, make food and beverage displays more attractive, and always try to make products that are superior to competitors.
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Laksmi P, Kadek Wulandari; Lestara Permana, Gusi Putu; Putri, Putu Wahyu Cahyani
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.316

Abstract

The research was carried out with the aim of determining the influence of tax knowledge, modernization of the tax administration system, tax socialization on individual taxpayer compliance. The population uses individual taxpayers who have independent work/business. The sample in this study was 112 individual taxpayers. Multiple Linear Regression Analysis is used as a data analysis technique. The research results show that tax knowledge, modernization of the tax administration system and tax socialization have an influence on individual taxpayer compliance. Therefore, KPP Pratama East Denpasar is expected to be able to increase taxpayer compliance by increasing taxpayer knowledge, modernizing the tax administration system and routinely conducting tax outreach
Co-Authors , I Nyoman Sunarta A.A. Ayu Indah Parasari Abhijatasya Bharata, I Putu Ananda Ade Aryasa Anggawati Adek Ika Elsiani Adhiya Garini Putri, Dewa Ayu Adie Wahyudi Oktavia Gama Adnyani, Ni Putu Mita Anak Agung Anggy Indah Sari Anak Agung Kriyan Gede Intaran Anak Agung Made Oka Saputra Andana, Made Garin Anggi Puspitadewi, Made Ayu Anggit Septio Budi Apriani, Ni Kadek Mira Ardiana Reswari, Ni Putu Puja Ariwangsa, I Gusti Ngurah Oka Ayu Fiqih Wulandari Ayu Trisnadewi, Ni Kadek Bhavani, Made Sharol Budiadnyan, Ni Putu Bunga, Melania Pritama Cahyaning Putri, Ni Putu Eka Davi, Nadine Kalina Delina Putri Purwandari Devi, Ni Kadek Sintya Dewa Ayu Bintang Rahayuni Dewa Ayu Putu Adhiya Garini Putri Dewi Puspita Ningrat, Qorry Dewi, Putu Purnama Dewiningrat, Ayu Indira Dwi Sanjani Mertaningsih, Ni Kadek Dwi Wahyu Sari, Desak Kade Elsiani, Adek Ika Endita, Ni Kadek Citra Fredy Maradona, Agus Fungky Arsana, I Komang Gde Bagus Surya Jayanatha Gede Humaswara Prathama Ginanita Utami, Cokorda Istri Ustana Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Gunanti, A A Istri Indah Paristya Hari Putri, Tasya Prajna Pratisthita Hesty Pahlevy Setyo Rini Hiu, Victor I G. N. Oka Ariwangsa I Gede K. Ananta Yoga I Gede Raiya Khrisna Mahaputra I Gusti Kadek Anggiriska Dwiyanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Widya Hadi Saputra I KD Dwi Sugiartawan Putra I Komang Gede Arya Aditya I Made Pinka Dwipayana I Made Satya Wastudinatha I Made Sindhu Yoga I Made Sudiksa I Made Sudiksa I MADE SUDIKSA, I MADE I Made Suidarma I Made Wirya Darma I Nyoman Sunarta I Nyoman Sunarta I Putu Bayu Krisna Abi Pratama I Wayan Arta Setiawan I Wayan Sutama I Wayan Sutama Ida Ayu Oka Martini Ida Ayu Widihastarini Ida Ayu Winda Juniari Ida Bagus Raka Suardana Indra Satria, Wahyu Intan Adhisti, Sagung Istri Ivan Surya Pramana Putra, Kadek Bagus Joko Sujoko Ade Nansa Kadek Adyatna Wedananta Kadek Devi Kalfika Anggria Wardani Kadek Juliarsa Kadek Laras Oktiana Kumala Dewi Kadek Linda Kusnita Kelvin Cahya Utomo Ketut Elly Sutrisni Ketut Putri Darmasari Ketut Yudiantara Komang Bagus Novan Bayu Pramana Putra Komang Pramana Tri Parartha Kustina, Ketut Tanti Laksmi, Kadek Wulandari Lin, Fanny Luh Putu Kristiari Dewi Made Adika Pradnya Paramita Astawan Made Garin Andana Maharani, Ni Komang Natasya Mahyuni, Luh Putu Mardiantari, Ni Komang Ayu Martatika, Komang Ayu Widyani Martini, I. A. Oka Maulidan, Bagus Medianasuari, Ida Ayu Putu Dyah Ngakan Nyoman Kutha Krisnawijaya Ngurah Komang Wiradnyana Ni Kadek Eli Handayani Ni Kadek Nadya Kartika Paramita Ni Ketut Riska Dewi Prawita Ni Komang Ayu Mardiantari Ni Luh Putu Puspita Dewi Ni Made Ayu Dwi Kusumardani Ni Made Mia Damayanti Ni Made Rini Darmayanti Ni Nyoman Sri Ruspani Ni Nyoman Vera Yulianingsih Ni Putu Angie Wiyanti Putri Wiyanti Ni Putu Jenifer Febriari Ni Putu Suryawati Ni Putu Yuli Wulandari Ni Wayan Mudiyanti Nimadeni Yuniartika Nonny Wukirasi Wijaya Patty Nuning Indah Pratiwi Nur Aprilya, Fira Nurhadi, Wayan Sandhi Putra Nurullita Wardani, Venti Octavia Gama, Adie Wahyudi Oka Ariwangsa, I Gusti Ngurah Oktama Setyawan, I Kadek Pancane, I Wayan Dikse Parasari, A.A. Ayu Indah Parasari, Nyoman Sri Manik Praditya Maha Wiguna, I Made Prawitasari, Putu Putri Purwandari, Delina Putri Putra, Komang Satria Wibawa Putri, Ni Kadek Arisya Putri, Ni Luh Putu Mahasuri Harnelia Putri, Putu Galuh Gita Anindya Putri, Putu Wahyu Cahyani Putu Galuh Gita Anindya Putri Putu Mega Cindya Rosiana Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Purnama Dewi Putu Riska Indah Mentari Putu Sri Arta Jaya Kusuma putu suparna, putu R, Anak Agung Sinthya Patricia Anjani Rohadi, Aulia Rahma Rosi Ina Ragawino Sastra Dewanti, Wayan Ari Satria Yogananda Sefia Subrata Setiawan, I Wayan Arta Sofyan, Yohanes Samuel Stephanie Megita Gilberty Nohal Suputra, Komang Yudi Swandewi, I Gusti Ayu Ratih Swardyani, Winda T Krisna Narayana, Made Gede Bagus Tiara Geerby Alicia Utari, I. G. A Diah Verdio Idega Putra Wardhiana, Nyoman Dana Widihastarini, Ida Ayu Wijaya, Gede Crisna Wulandari, Ayu Bintang Wullandari, Anak Agung Ayu Amira Yuliani, Ni Luh Ayu