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All Journal Jurnal Ilmu Sosial dan Humaniora Journal The Winners Juara: Jurnal Riset Akuntansi Among Makarti JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Ilmiah Pangabdhi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Efektor Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Business Management Analysis Journal (BMAJ) Economic and Education Journal (Ecoducation) EconBank : Journal Economics and Banking Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Edunomika (JIE) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Widya Akuntansi dan Keuangan Bubungan Tinggi: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT UPI YPTK Journal of Business and Economics Journal of Instructional and Development Researches juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ProBisnis : Jurnal Manajemen CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Kolaborasi Jurnal Pengabdian Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Economics Research and Policy Studies Journal of Social And Economics Research Jurnal Ilmu Akuntansi Mulawarman (JIAM) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Artificial Intelligence and Digital Business MIMBAR INTEGRITAS Priviet Social Sciences Journal Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi, Keuangan dan Perpajakan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity JUAN: Jurnal Pengabdian Nusantara Paramacitra : Jurnal Pengabdian Masyarakat Economic and Education Journal (Ecoducation) ManBiz: Journal of Management and Business Karya Nyata: Jurnal Pengabdian Kepada Masyarakat journal of social and economic research Ecoducation Jurnal Cendekia Ilmiah JIMEK Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan
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The Influence of Final Tax Rates and Investment Risk on Millennial Taxpayers' Interest in Investing in the Capital Market: Pengaruh Tarif Pajak Final dan Risiko Investasi terhadap Minat Berinvestasi Pasar Modal oleh Wajib Pajak Milenial Maheswari, Ida Ayu Diah Kartika Diva; Laksmi, Kadek Wulandari
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3209

Abstract

This study examines the effect of the final tax rate and investment risk on the investment interest of millennial taxpayers in the capital market in Denpasar City. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that the final tax rate and investment risk have a positive and significant influence on investment interest. These findings suggest that clear tax policies and a proper understanding of investment risk can encourage greater investment participation among millennial taxpayers in the capital market. AbstrakPenelitian ini bertujuan menguji pengaruh tarif pajak final dan risiko investasi terhadap minat berinvestasi wajib pajak milenial di pasar modal di Kota Denpasar. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa tarif pajak final dan risiko investasi berpengaruh positif dan signifikan terhadap minat berinvestasi, sehingga kepastian kebijakan perpajakan serta pemahaman risiko dapat mendorong peningkatan partisipasi investasi milenial di pasar modal.
SOSIALISASI BIJAK FINANSIAL PADA SISWA SMA: BUDGETING, MENABUNG, DAN LITERASI RISIKO KEUANGAN Putu Adina Muthia Widyastra; Kadek Wulandari Laksmi P
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56369

Abstract

Kegiatan Kuliah Kerja Nyata (KKN) ini dilaksanakan dalam bentuk sosialisasi literasi keuangan di SMA Negeri 5 Denpasar pada 9 Februari 2026 dengan sasaran 22 siswa pengurus OSIS. Permasalahan yang diangkat adalah masih terbatasnya pemahaman siswa mengenai pengelolaan uang saku dan meningkatnya risiko keuangan digital pada remaja. Kegiatan bertujuan meningkatkan pemahaman peserta tentang budgeting dan skala prioritas, pembiasaan menabung, literasi risiko keuangan digital (termasuk paylater dan judi online), serta pengenalan investasi legal sebagai perencanaan keuangan jangka panjang. Metode pelaksanaan meliputi penyampaian materi, diskusi interaktif, dan evaluasi observasional melalui sesi tanya jawab pada awal dan akhir kegiatan dengan indikator jumlah peserta yang mengangkat tangan dan konfirmasi jawaban lisan. Hasil kegiatan menunjukkan peningkatan partisipasi dan pemahaman peserta, ditandai dengan kenaikan respons dari 2–3 orang pada sesi awal menjadi 15–18 orang dari 22 peserta pada sesi akhir, serta meningkatnya kemampuan peserta membedakan konsep menabung dan investasi dan memahami pentingnya pengelolaan uang saku. Kegiatan ini disimpulkan efektif sebagai edukasi dasar bijak finansial bagi siswa, dan disarankan agar sekolah melanjutkan program literasi keuangan secara berkala serta menggunakan evaluasi yang lebih terstruktur (misalnya pre-test dan post-test) pada kegiatan berikutnya agar peningkatan pemahaman dapat diukur lebih kuantitatif.
The impact of technological risk perception on consumer experience with digital curiosity as a moderating variable Kadek Wulandari Laksmi P; Komang Widhya Sedana Putra P; IGN Oka Ariwangsa
Priviet Social Sciences Journal Vol. 5 No. 12 (2025): December 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i12.1035

Abstract

In the advanced digital age, consumers engage with new technological interfaces that provide value in the form of personalization, convenience, and efficiency while exposing them to possible threats such as data insecurity, privacy breaches, and system failures. These opposing threats highlight the importance of understanding how consumers perceive technology-related risks and how this perception impacts their psychological experiences. Although the technology acceptance model and user satisfaction have been extensively studied, little is known about the psychological variables—particularly the construct of digital curiosity—that buffer perceptions of risk associated with technology. This study aims to fill this void by analyzing the effect of technological risk perception on consumer experience and the role of digital curiosity in this relationship. A quantitative approach involved using a structured questionnaire distributed to active digital consumers on different online platforms. Data analysis was performed using SmartPLS 4.0. The measurement model attained satisfactory validity and reliability. It was established that perceived technological risk negatively impacts the consumer experience. This suggests that a higher perceived risk correlates with diminished satisfaction, trust, and emotional ease. Among other variables, digital curiosity positively impacted consumer experience and interacted in such a way as to lessen the negative influence of perceived technological risk. This suggests that curiosity may serve as a psychological buffer that allows consumers to emotionally reconcile with technological risks, enabling them to retain a positive experience in situations where technology imposes a high risk. These findings indicate the need for organizations to offer digital experiences that provide a level of assurance concerning security while simultaneously fostering curiosity. Allowing exploration and more interactive engagement may help users navigate and trust more complex technological systems. The model proposed in this study may provide the basis for future studies to include additional variables, such as technostress and digital self-efficacy, to capture a more comprehensive theoretical perspective.
Pengaruh Brand Image Terhadap Customer Engagement Konsumen Starbucks di Kota Denpasar Ni Kadek Dilasanthika; Putu Ratna Juwita Sari; Kadek Wulandari Laksmi P; Ni Kadek Winda Yanti
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 1 (2026): January
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i1.3467

Abstract

The purpose of this study is to analyze the influence of brand image on customer engagement among Starbucks consumers in Denpasar City. This study used a quantitative approach with simple linear regression analysis. Data were obtained through questionnaires distributed to consumers who had made purchases at Starbucks and analyzed using a t-test and coefficient of determination. The results showed that brand image had a positive and significant effect on customer engagement (t = 2.827; Sig = 0.005) with an Adjusted R Square value of 0.759, meaning brand image was able to explain 75.9% of the variation in customer engagement, while the remaining 24.1% was influenced by other factors outside the study. Thus, it can be concluded that a strong brand image plays a significant role in increasing customer engagement among Starbucks consumers in Denpasar City and can be used as a basis for formulating the company's marketing strategy. These findings indicate that a positive brand image strengthens emotional attachment and interaction between consumers and the brand. A strong brand image encourages consumers to actively engage through repeat purchases, word-of-mouth communication, and interactions on digital platforms. Therefore, companies need to consistently maintain brand quality, brand communication, and brand experience to sustain customer engagement. This study also provides empirical evidence that brand image is a strategic asset in building long-term relationships with consumers.
The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX Ni Made Ari Puspita Dewi; Ni Putu Budiadnyani; Kadek Wulandari Laksmi P; Putu Pande R. Aprilyani Dewi
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/96mf9p92

Abstract

This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.
Value Polarization as A Mediating Mechanism Between Economic Uncertainty and Sustainable Financial Decisions Kadek Wulandari Laksmi P; Komang Widhya Sedana Putra P; IGN Oka Ariwangsa
Business Management Analysis Journal (BMAJ) Vol. 9 No. 1 (2026): Business Managament Analysis Journal (BMAJ)
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/bmaj.v9i1.16663

Abstract

Economic uncertainty has become an unavoidable feature of contemporary economic life, intensifying pressure on financial decision-makers to balance short-term stability with long-term sustainability. Despite growing attention to sustainable finance, prior studies report inconsistent findings regarding the effect of economic uncertainty on sustainability-oriented financial decisions, leaving a critical gap in understanding the underlying mechanism. To address this gap, this study examines the mediating role of value polarization in the relationship between economic uncertainty and sustainable financial decision-making. Using a quantitative approach, data were collected through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that economic uncertainty does not directly influence sustainable financial decision-making but significantly intensifies value polarization, which in turn shapes sustainability-oriented financial outcomes. These findings highlight the importance of value-based processes in explaining heterogeneous financial behavior under uncertainty. Future research may extend this model by incorporating longitudinal designs or institutional factors to capture dynamic value shifts across different economic contexts.
Financial Literacy Training for Educators: Improving Credit Management and Financial Well-being: English IGN Oka Ariwangsa Ariwangsa; Kadek Wulandari Laksmi P; Komang Widhya Sedana Putra P
Paramacitra Jurnal Pengabdian Masyarakat Vol. 3 No. 02 (2026): Volume 03 Nomor 02 (Mei 2026)
Publisher : PT Ininnawa Paramacitra Edu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62330/pjpm.v3i02.555

Abstract

Teacher staff development in the understanding of personal and professional financial management, especially related to the correct use of credit, is quite important. Hence, this paper discusses improvements in the level of understanding and knowledge of credit management among responsible teachers and employees at SD Kuta Badung through a program of financial education. The methodology was a mix of quantitative and qualitative research, as knowledge improvement was measured with pre-tests and post-tests, and the participant feedbacks were obtained with interviews and group discussions. High improvements in credit types, financial planning, and debt management accompanied by high satisfaction levels of participants reflected that it had helped in reducing stress levels and had enhanced the teachers' and staff members' well-being in their financial lives. This program thus implies that the incorporation of financial literacy in education will have a positive impact on how individuals manage their finances.
Pemanfaatan Buah Non-Grade Menjadi Produk Value-Added Sebagai Upaya Peningkatan Nilai Ekonomi Masyarakat Desa Bantiran Ni Putu Dinda Artemisya; Iqlima Cinta Nugraha; Jovana Harsana Djasa; Nova Istiqomah; Putu Eka Febriyani; Kadek Wulandari Laksmi P
Karya Nyata : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Juni : Karya Nyata : Jurnal Pengabdian kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karyanyata.v3i2.3313

Abstract

Bantiran Village, located in Pupuan District, Tabanan Regency, possesses substantial agricultural potential, with key commodities including durian, mangosteen, avocado, cocoa, and banana. However, local farmers continue to face challenges related to the low market value of non-grade fruits that fail to meet commercial standards despite remaining suitable for consumption. This condition results in economic losses and increases the risk of agricultural product wastage. The Economy Social Activity (ESA) program organized by students of the Faculty of Economics and Business, Universitas Pendidikan Nasional (UNDIKNAS), aimed to enhance community knowledge and skills in transforming non-grade fruits into value-added products. The program was implemented through educational sessions on the concept of non-grade fruits, entrepreneurship opportunities based on local agricultural resources, and hands-on training in processing fruits into products such as premium durian jam, mangosteen syrup, and mangosteen peel herbal tea. The results demonstrated a high level of community participation and an increased understanding of the economic potential of non-grade fruits. Participants also acquired practical skills related to product processing, packaging, and marketing. The utilization of non-grade fruits as raw materials for value-added products has significant potential to increase the economic value of agricultural produce, reduce food waste, and create new business opportunities that contribute to improving household income and community welfare in Bantiran Village.
Co-Authors Adnyani, Ni Putu Mita Andistan, Ignacia Betrya Apriliani, Ni Putu Mia Aris Widiana, Ngakan Putu Bhargawa, Dewi Andjani Angellina Cahya Putri, Ni Made Chintia Camilo Clara Felicia Regina Francis Desak Made Febri Purnama Sari Desak Made Sukarnasih Dewa Ayu Rina Dewi Paramitha Dewi, I. G. A Agung Omika Dewi, Made Risma Dewi, Putu Purnama Dhirgayusa, I Gede Perdana Endita, Ni Kadek Citra Ernawati, Ni Luh Felita, Thea Giovvani Angela Gunawan Gusi Putu Lestara Permana Gusti Putu Lestara Permana I G. N. Oka Ariwangsa I G. N.O. Ariwangsa I Gde Kajeng Baskara I Gede Harry Ramanda Sujana I Gusti Ayu Dhani Handita I Gusti Ayu Mas Rosita Dewi I Kadek Dwi Fajar Swastika I Kadek Setya Obi Maharipa I Komang Didi Kariana I Made Yoga Dwipayana Putra I Putu Dharmawan Pradhana I Putu Gede Sulaksana Adi Putra I Putu Nadha Ambara Putra Ida Ayu Ratih Dharmayanti Tatwa Ida Bagus Anom Purbawangsa IGN Oka Ariwangsa Ariwangsa Indriyati Indriyati Iqlima Cinta Nugraha Irmayani, Ni Putu Satwika Jovana Harsana Djasa Kadek Devi Kalfika Anggria Wardani Kadek Krisna Saputra Ketut Tanti Kustina Komang Setiawan Komang Sri Widiantari Komang Widhya Sedana Putra P Lely Anggreyni Jawak Luh Gede Sri Artini Made Adika Pradnya Paramita Astawan Made Mulyadi Made Ratih Nurmalasari Mahadhika Feryo Gotama Maheswari, Ida Ayu Diah Kartika Diva Manu, Aprita Susanti Martina Angelica Oktaviani Damai Martini, I. A. Oka Naraswari , Ida Ayu Yogi Ni Kadek Anggiyely Sritania Ni Kadek Dilasanthika Ni Kadek Sindy Dwi Anjani Ni Kadek Winda Yanti Ni Ketut Anik Nugraheni Ni Ketut Arista Ameliasari Ni Komang Ayulyantari Ni Luh Mita Juniari Ni Luh Yulyana Dewi Ni Made Ari Puspita Dewi Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Dwipayanti Ni Made Lira Amerti Putri Darsana Ni Nyoman Sri Wisudawati Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dinda Artemisya Ni Putu Early Pradnya Suarnitha Ni Wayan Eva Angellina Ni Wayan Lasmi Nilna Muna Niron, Vernanda Christine Nova Istiqomah Novianti, Mega Putri Eka Nyoman Sri Manik Parasari Omika Dewi, I G. A. Agung Pandea Bagus Adnyanaesa Parasari, Nyoman Sri Manik Permana, Gusti Putu Lestara Permana, Putu Indra Prawitasari, Putu Putri Premayanti, Made Ari Putra, Komang Satria Wibawa Putri, Ni Putu Ayu Sriniken Dhamayanti Putri, Putu Wahyu Cahyani Putu Adina Muthia Widyastra Putu Eka Febriyani Putu Eka Rumadana Putu Indah Kaori Widyawati Putu Indra Permana Putu Pande R. Aprilyani Dewi Putu Putri Prawitasari Putu Ratna Juwita Sari Putu Sri Arta Jaya Kusuma Rommy Patrik Liyanto Rumadana, Putu Eka Santoso, Sisilia Ananda Septianee, Putu Ditha Setligt, Eileen Vridynia Sianipar, Arsia Dondania Suci Artini, Ni Kadek Suwardyanba, Gede Irfan Swardyani, Winda Trisna, Ni Nyoman Putri Bulan Wayan Sri Maitri Widyadhana, I Nyoman Augie Yasa, I Gede Pradnyana Antara Yosephine, Thalia Yuuka Narita Putri, Ni Made ⁠Putu Putri Prawitasari