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All Journal JURNAL ECONOMIA Jurnal Terapan Abdimas Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan Dharma Bhakti
Kusumawati, Ni Putu Ayu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tri Hita Karana Philosophy in Revealing The Concept of Green Accounting (Phenomenological Study). Kusumawati, Ni Putu Ayu; Pramuki, Ni Made Wisni Arie; Pratiwi, Ni Putu Trisna Windika
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.902 KB) | DOI: 10.54951/ijtar.v4i1.413

Abstract

Sustainability issues that have spread recently have also had an impact on the world of accounting. Previously, the company's annual financial reporting was the prima donna, but now a sustainability report has been added as a response to this issue and provides consequences for the emergence of the green accounting concept. Green accounting develops from the basic philosophy that accountants must care about the environment and society. The development of accounting which had moved away from the focus on social and environmental relations has created a problem because accounting is only focused on technical matters and becomes apathetic towards conditions in the surrounding environment. Through the Tri Hita Karana philosophy phenomenological study method, researchers are trying to reveal how the concept of green accounting is based on values derived from the teachings of Hinduism. Researchers analyzed data from informants by conducting interviews with experienced subjects in the field of green accounting and interviewing knowledgeable subjects from accountants, humanists and religionists. The selection of the method is specific in order to reveal the values of Hinduism in the concept of green accounting. The concept of green accounting with a phenomenological approach to the Tri Hita Karana philosophy includes 3 main aspects that influence green accounting motives, reporting, recording, summarizing, and recognition. The srada bhakti, yadnya and spiritual aspects complement the green accounting concept which intends to carry out as best as possible the social and environmental responsibility of an entity. The results of the green accounting concept through the phenomenological approach to the THK philosophy raises a more comprehensive epistemological face because it contains basic aspects that previously did not exist in the conventional green accounting concept.
PEMBERDAYAAN MASYARAKAT MELALUI PEMASARAN BERBASIS DIGITAL PADA UMKM “BAKUL CRAF” DI BANJAR PADANG TEGAL TENGAH UBUD-GIANYAR Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Hurnaleontina, Putu Nuniek; Yuliantari, Ni Putu Yeni
Jurnal Terapan Abdimas Vol 6, No 2 (2021)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v6i2.7642

Abstract

Abstract. This community service program is carried out at Bakul Craf, located in Banjar Padang Tegal Tengah Ubud. This program is implemented with the aim of providing knowledge about the use of digital marketing technology. Bakul Craf is a business engaged in the handicraft sector where the process is still manual. The marketing of these handicrafts is still relatively simple, which is only waiting for guests to visit the gallery. For this reason, more productive marketing is needed by utilizing technology, namely digital marketing technology that uses the internet network to improve its products. Providing training and outreach to partners related to the use of digital marketing technology is a method used by the team so that partners have an interest and desire to take advantage of technology. In the first stage, the team provided education related to the importance of using digital technology in marketing handicraft products. The second stage, the team helps partners create accounts in the market place by displaying their craft products. The third stage, the team provides training to partners in operating the menus in the market place. The hope of this activity is that partners can do online marketing and promotion so that their production results can be more widely known and can increase sales which will also have an impact on increasing the revenue of Craf's basket partners.  Abstrak. Program pengabdian kepada masyarakat ini dilaksanakan di Bakul Craf yang berlokasi di Banjar Padang Tegal Tengah Ubud. Program ini dilaksanakan dengan tujuan memberikan pengetahuan mengenai manfaat penggunaan teknologi digital marketing. Bakul Craf merupakan usaha yang bergerak di bidang kerajinan dimana dalam proses pengerjaanya masih secara manual. Pemasaran hasil kerajinan ini tergolong masih sederhana, yaitu hanya menunggu tamu berkunjung kegaleri. Untuk itu diperlukan pemasaran yang lebih produktif dengan memanfaatkan kemajuan teknologi yaitu teknologi digital marketing yang memanfaatkan jaringan internet untuk mempromosikan produknya. Memberikan pelatihan dan penyuluhan terhadap mitra terkait dengan pemanfaatan teknologi digital marketing merupakan metode yang tim gunakan agar mitra memiliki minat dan keinginan untuk memanfaatkan teknologi. Pada tahap pertama, tim memberikan edukasi terkait dengan betapa pentingnya pemanfaatan teknologi digital didalam memasarkan produk hasil kerajinan. Tahap kedua tim membantu mitra membuatkan akun di market place dengan menampilkan produk-produk kerajinannya. Tahap ketiga tim memberikan pelatihan terhadap mitra dalam mengoperasikan menu-menu yang ada didalam market place tersebut. Harapan dari kegiatan ini adalah mitra dapat melakukan pemasaran dan promosi secara online sehingga hasil produksinya dapat dikenal lebih luas sehingga dapat meningkatkan penjualan yang juga akan berdampak pada peningkatan pendapatan mitra bakul craf.  
Penyuluhan Dan Pendampingan Aspek Akuntansi Pada Kelompok Kerajinan Citra Kara Gianyar Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu; Pratiwi, Ni Putu Trisna Windika; Putri, Ni Made Yuli Cantika; Putri, Ni Made Rika Liana
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1157

Abstract

Kelompok kerajinan Citra Kara merupakan kelompok kerajinan penghasil tapel dan patung yang beralamat desa Batuan Gianyar. Identifikasi masalah yang ada di Kube sari jaya ialah mitra belum memahami aspek akuntansi yang meliputi pencatatan transaksi keuangan, analisis keuangan yang dapat digunakan mitra dalam pengambilan keputusan terkait dengan pengembangan usahanya. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan penyuluhan dan pendampingan aspek akuntansi. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya akuntansi dalam menjalankan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai akuntansi dan pendampingan untuk pelatihan pencatatan akuntansi. Hasil kegiatan pengabdian kepada masyarakat menghasilkan beberapa pencapaian signifikan yaitu peningkatan pengetahuan tentang dasar-dasar akuntansi, mitra memiliki sistem pembukuan yang teratur, mampu membuat laporan keuangan sederhana serta mampu meningkatkan kesadaran mitra tentang pentingnya pengelolaan keuangan yang baik. Hal ini tentu memberikan kontribusi positif bagi mitra dalam pengambilan keputusan bisnis yang lebih informatif dan kontribusi terhadap perkembangan ekonomi lokal.
PENINGKATAN PRODUKTIVITAS LAHAN KERING MELALUI PENANAMAN TUMPANGSARI KACANG TANAH DENGAN JAGUNG DI SUBAK BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qb1bc747

Abstract

Blahkiuh Village is one of the villages in Badung Regency that has Natural Resources (SDA) and Human Resources (SDM) that can potentially be developed. This can be seen from the carrying capacity and availability of land for peanut cultivation. Apart from that, the majority of people earn their living as farmers. Commodities cultivated by the people in Subak Blahkiuh include corn, chilies, water spinach, water henna, long beans and peanuts. Peanuts are one of the secondary crops that have economic value. Peanuts are usually planted in rice fields or moors singly or in pairs in the tumpeng sari system. Peanut plants (Arachis Hypogea L.) are plants that are widely cultivated in Indonesia because the soil conditions and temperature are very suitable and are one type of nut that is widely consumed by Indonesian people. Apart from being a source of protein, carbohydrates and vitamins, it is also used as a cooking spice, boiled peanuts and fried peanuts. This potential can encourage people to be more active in increasing peanut production and productivity. Community empowerment through peanut cultivation is one effort to improve business skills in terms of innovation, promotion, processing and marketing aspects. The method for implementing peanut cultivation activities in Subak Blahkiuh was carried out using qualitative research, using observation methods, interview methods, and training or practical methods. Where this activity is carried out with farmers in cultivating land, planting, pest control and post-harvest.
EDUKASI DAN PENDAMPINGAN TATA KELOLA KEUANGAN YANG TRANSPARAN DAN AKUNTABEL PADA UNIT USAHA DI DESA ADAT SUWAT KABUPATEN GIANYAR Putra, I Made Endra Lesmana; Sudiana, I Wayan; Indraswarawati, Sang Ayu Putu Arie; Sumadi, Ni Komang; Kusumawati, Ni Putu Ayu; Pramesty, Gusti Ayu Agung Pradnya
Dharma Bhakti Vol. 3 No. 1 (2025): Dharma Bhakti
Publisher : Universitas Hindu Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/dharmabhakti.v3i1.6870

Abstract

Tata kelola keuangan dewasa ini memiliki peran cukup penting dalam pengelolaan sebuah usaha. Tata kelola keuangan yang baik melaui proses pengelolaan keuangan yang dilakukan secara transparan, akuntabel, efisien, dan bertanggung jawab untuk mencapai tujuan yang telah ditetapkan. Prinsip ini berlaku baik dalam organisasi, perusahaan, maupun pemerintahan, Salah satunya keberadaan unit usaha di desa diharapkan nantinya mampu membantu desa dalam meningkatkan hasil pendapatan asli desanya. Desa adat Suwat sendiri merupakan daerah yang letaknya di belahan utara kabupaten Gianyar tepatnya di Kecamatan Gianyar yang dimana berada pada daerah dataran tinggi. Desa adat suwat sendiri memiliki potensi yang besar dalam pegembangan pariwisata alamnya. Potensi desa adalah segala sumber daya atau kekuatan yang dimiliki oleh sebuah desa, baik yang berasal dari alam, manusia, maupun budaya, yang dapat dimanfaatkan untuk meningkatkan kesejahteraan masyarakat desa. Potensi ini mencakup berbagai aspek yang jika dikelola dengan baik, mampu menjadi modal untuk pengembangan ekonomi, sosial, dan lingkungan desa. Ada beberapa jenis potensi desa salah satunya adalah Sumber Daya Alam yaitu Pariwisata Alam yang ada di desa adat Suwat tersebut. Usaha ini sudah berdiri selama hampir 3 tahun namun belum memiliki kelembagaan yang cukup jelas. Kegiatan Edukasi dan pendampingan Tata kelola Keuangan yang diberikan ini diharapkan mampu menambah pengetahuan dan wawasan pengelola unit usaha di Desa adat suwat ini dalam mengelola usaha air terjun sebagai salah satu objek usaha dalam mengelola pendapatan dan biaya usaha untuk menghasilkan laporan yang Transparan dan Akuntabel bagi masyarakat desa adat setempat.
Pengaruh Profesionalisme dan Komitmen Organisasi Terhadap Kinerja Badan Pengawas LPD di Kecamatan Tabanan Yuliana Pratiwi, Luh Kadek Nia; Kusumawati, Ni Putu Ayu
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sz2fd970

Abstract

This research seeks to examine how professionalism and organizational commitment impact the performance of the LPD supervisory board in Tabanan District. The research focuses on LPDs within Tabanan District as the subject. The study's population consists of 36 LPD supervisory bodies in Tabanan District. The findings indicate that professionalism plays a significant role in influencing the performance of the supervisory board in Tabanan District's LPDs. Professionalism encompasses the ability to proficiently understand both the technical and theoretical aspects of their field and the skills relevant to their roles as examiners. Furthermore, organizational commitment has a direct influence on the performance of the LPD supervisory board in Tabanan District. A higher level of commitment among LPD supervisors in Tabanan District corresponds to an improved performance of the supervisory board.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Timur Setyawati, Ni Putu Juli; Kusumawati, Ni Putu Ayu; Pramuki, Ni Made Wisni Arie
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/afq4sy29

Abstract

This research aims to analyze factors that can influence taxpayer compliance. The independent variables in this research are taxpayer awareness, tax sanctions, and tax rates, while the dependent variable in this research is MSME taxpayer compliance. Respondents in this research were MSME taxpayers in East Denpasar District. This research uses a quantitative method where data is obtained from distributing questionnaires to 369 respondents using a probability sampling method using a simple random sampling technique. The data analysis technique used in this research is PLS-SEM analysis. The type of data used in this research is primary data. The primary data source in this research was collected directly from taxpayers in Micro, Small and Medium Enterprises (MSMEs) in East Denpasar District. The results of the research show that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance in East Denpasar District. Meanwhile, tax rates have a negative and insignificant effect on MSME taxpayer compliance in East Denpasar District.  
Determinan Keputusan Invetasi Reksa Dana Melalui Aplikasi Online: (Studi Kasus Pada Kelompok Studi Pasar Modal Universitas Hindu Indonesia) Amurwabumi, Ni Putu Nandini Semara; Sumadi, Ni Komang; Kusumawati, Ni Putu Ayu
Hita Akuntansi dan Keuangan Vol. 6 No. 2 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/8q8s6h46

Abstract

Research conducted at the University Capital Market of Indonesian Hinduism evaluates the impact of attitudes, subjective norms, and behavioral control on the interest and decisions of investing in mutual funds through online applications. The study, utilizing primary data from 39 active members of KSPM UNHI and employing the PLS test, finds that attitudes and behavioral control do not significantly affect interest in investing. However, subjective norms positively influence both interest and decisions to invest in mutual funds online, with interest directly impacting investment decisions. The results suggest a need for increased socialization, education, and understanding of online application use for mutual fund investment, alongside further exploration of individual investment determinants.
Analisis Tax Review Atas Surat Pemberitahuan Tahunan CV. Prema Desain Tahun Pajak 2020 Wijaya, I Wayan Kusuma; Kusumawati, Ni Putu Ayu
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/nqsqrs02

Abstract

Finding the Tax Review Analysis of the Calculation of Annual Notification Letters for the Period of CV is the aim of this study. Design by Prema. Qualitative methods were employed to obtain data for the study through interviews and documentation. This study employed engineering triangulation as a data analysis method. Gathering data, condensing data, presenting data, and generating conclusions are the tasks involved in data analysis. The investigation's findings are CV. Prema Design has reported VAT and PPh Article 21 properly and correctly according to existing regulations. This is proven by the equalization of VAT in 2023 and PPh article 21 which does not cause a difference. Based on the profit/loss report of CV. Prema Design throughout the time frame of January 1, 2023, to December 31, 2023, it is evident that the computation of fiscal adjustments was accurate, either negative fiscal corrections or positive fiscal corrections”.
Pengaruh Stabilitas Keuangan, Tekanan Eksternal Dan Rasionalisasi Terhadap Kecurangan Laporan Keuangan (Financial Statement Fraud) Pada Perusahaan Yang Bergerak Dibidang Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Julianti, Desak Putu; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v6i1.7510

Abstract

Financial statement fraud refers to the intentional manipulation of accounting information, aiming to distort crucial details or present deceptive data, ultimately influencing the decisions and perceptions of stakeholders based on misrepresented facts. This investigation aims to analyze the potential triggers of financial statement fraud in construction sector firms listed on the Indonesian Stock Exchange between 2020 and 2022, examining the intersection of financial stability, external pressures, and rationalization. Employing a non-probability sampling method, specifically saturated sampling, 21 companies operating in the construction sector were selected, resulting in 63 observation data over a 3year period. Secondary data was utilized for analysis. The research findings suggest that while financial stability and external pressures do not significantly impact the occurrence of financial statement fraud, rationalization plays a crucial role in its manifestation.
Co-Authors ., NI PUTU YENI YULIANTARI Amurwabumi, Ni Putu Nandini Semara Hurnaleontina, Putu Nuniek I Gede Aryana Mahayasa I Made Endra Lesmana Putra I WAYAN SUDIANA Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Julianti, Desak Putu Kadek Dewi Padnyawati Mulyawati, Dewa Ayu Made Ni Komang Sumadi NI WAYAN YUNIASIH Pramesty, Gusti Ayu Agung Pradnya Pramuki, Ni Made Wisni Arie Pramuki, Ni Made Wisni Arie Pramuki Pratiwi, Ni Putu Trisna Windika Putri, Ni Made Rika Liana Putri, Ni Made Yuli Cantika Putu Cita Ayu Setyawati, Ni Putu Juli Suputra, Gusti Alit Wijaya, I Wayan Kusuma Yuliana Pratiwi, Luh Kadek Nia