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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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Pengaruh Pengendalian Internal Dan Whistleblowing System Terhadap Pencegahan Kecurangan Akuntansi Pada Lembaga Perkreditan Desa Se-Kecamatan Abiansemal Mulyawati, Dewa Ayu Made; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita
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.v6i1.7513

Abstract

Fraud is unlawful action involving deceit, concealment, or violation of trust and often serves as a precursor to more serious criminal acts like corruption. The effectiveness of internal controls and the existence of a whistleblowing system are key factors influencing accounting fraud. This study aims to know the impact of these factors on preventing accounting fraud in Village Credit Institutions. The study surveyed 147 members of the Supervisory Board for Village Credit Institutions in Abiansemal District. Data analysis methods included multiple linear regression, coefficient of determination, t-test, and f-test. The findings indicate that both the effectiveness of internal controls and the whistleblowing system have a significant positive influence on preventing accounting fraud. Recommendations for the Village Credit Institutions in Abiansemal District include maintaining and enhancing measures to prevent or minimize accounting fraud to achieve organizational objectives. Strengthening internal controls and whistleblowing systems are essential steps in preventing accounting fraud.
Optimalisasi Pengelolaan Keuangan dan Pemasaran Digital untuk Meningkatkan Produksi dan Penjualan Dupa di Toko Dupa Ganesha Galang Jaya, Ketewel Pramuki, Ni Made Wisni Arie Pramuki; Kusumawati, Ni Putu Ayu; Yuliantari, Ni Putu Yeni; Suputra, Gusti Alit
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 3 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i3.1422

Abstract

This community service aims to improve the effectiveness of financial management and digital marketing at the Ganesha Galang Jaya Incense Store in Ketewel, which also produces incense independently. By optimizing the preparation of more structured financial reports that are integrated with the production process, as well as implementing targeted and innovative digital marketing strategies, it is hoped that this micro-business can significantly increase production volume and expand its online sales network, both in local and national markets. Community service activities include intensive training in preparing financial reports, mentoring in the use of various digital platforms for marketing, and continuous evaluation and monitoring of results to support the sustainability and competitiveness of businesses in the digital era. With this approach, community service is expected to strengthen the capabilities of business actors in managing financial and marketing aspects in a professional, modern, and adaptive manner to technological developments.
Improving SMEs Marketing Performance through Market Orientation, Product Innovation, and Competitive Advantage in Bali-Indonesia Pramuki, Ni Made Wisni Arie; Kusumawati, Ni Putu Ayu
Jurnal Economia Vol. 20 No. 2 (2024): June 2024
Publisher : Faculty of Economics and Business, Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/economia.v20i2.41159

Abstract

AbstractDuring the COVID-19 pandemic, Small and Medium Enterprise (SMEs) as one of the elements driving economic growth had a tremendous impact on business productivity. However, this does not discourage SMI from showing excellent performance and being able to adapt to changes and business competitiveness. This study aims to analyze the role of market orientation as an antecedent in the relationship of product innovation to marketing performance through the competitive advantage of SMIs in Bali Province. This research method is quantitative with a survey approach. The sample size used was 125 samples of SMI managers. The analysis technique in this study uses a structural equation modeling (SEM) approach with the help of SmartPLS 3.2.9 software. The findings show that all the hypothesized variables can be verified. Keywords:Marketing Performance, Product Innovation, Market Orientation, Competitive Advantage
PENGELOLAAN SAMPAH BERBASIS SUMBER SERTA PRAKTEK PEMBUATAN ECO-ENZYME DAN KOMPOS PADA MASYARAKAT YANG ADA DI DESA BLAHKIUH Kusumawati, Ni Putu Ayu; Ayu, Putu Cita; Mahayasa, I Gede Aryana; Yuliantari, Ni Putu Yeni
JURNAL SEWAKA BHAKTI Vol 11 No 2 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/7bvxph68

Abstract

Waste is one of the main problems in some areas, including in Blahkiuh village, source-based waste management offers various solutions by involving the community in managing waste in their respective home environments. This outreach aims to increase community awareness and skills in source-based waste management and the practice of making ecoenzymes and making compost fertilizer. Econzym is a brown liquid with a sour aroma resulting from fermentation of brown sugar or molasses with the addition of fruit, vegetable waste and water in a ratio of 1: 3: 10 which is fermented for 3 months or more. Compost fertilizer is an organic fertilizer produced from the process of decomposing organic materials such as dry leaves, grass, vegetables and other organic waste, water and also provided with fertile soil in a ratio of 3: 1. This community service activity is carried out with the hope of being able to open up people's insight. is in the village of Blahkiuh in order to utilize source-based waste produced from household waste into something useful.
Pelatihan Keuangan dan Pemasaran Digital Industri Sanggah di Desa Kesiman Pramuki, Wisni Arie; Kusumawati, Ni Putu Ayu; Suputra, Gusti Alit; Yuliantari, Ni Putu Yeni; Putri, Ni Made Yuli Cantika; Putri, Ni Made Rika Liana
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1708

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan mengatasi permasalahan manajemen pada UD Putra Bali Stil, sebuah industri pembuatan sanggah di Desa Kesiman Kertalanggu. Mitra menghadapi kendala utama berupa ketiadaan sistem pembukuan yang teratur serta metode pemasaran yang masih tradisional tanpa memanfaatkan teknologi digital. Metode pelaksanaan kegiatan mencakup tiga tahapan: persiapan, pelaksanaan pelatihan (ceramah dan praktik), serta evaluasi dan pendampingan. Pelatihan difokuskan pada pencatatan transaksi keuangan harian dan strategi pemasaran melalui media sosial. Keberhasilan program diukur menggunakan instrumen pre-test dan post-test. Hasil pengabdian menunjukkan peningkatan pemahaman mitra dalam menyusun pembukuan sederhana untuk memantau arus kas. Selain itu, mitra berhasil mengadopsi pemasaran digital untuk memperluas jangkauan pasar produk kerajinan batu alam. Kegiatan ini berimplikasi pada perbaikan pengambilan keputusan bisnis dan peningkatan daya saing usaha secara berkelanjutan.
Pengaruh Kompetensi Perangkat Desa, Komitmen Organisasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Gianyar Kabupaten Gianyar Maharani, Ida Ayu Metha; Kusumawati, Ni Putu Ayu; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/rwt6cx95

Abstract

The distrct/city Regionial Revenuoe and Expenmditure Budgdet transfers villlage funds from the State Revenue and Expenditure Budget so that they can be used in the villages. Because the distribution of the budget increases annually, the village administration in Gianyar District has to be held responsible for the management of local funds. In order to ascertain the impact of organizational commitment, intrenal countrol sytems, and local apparatus competency on the accuntability of villaege fund managenment in Gianyar district, Gianyar Region, the Gianyar District Local Government undertook. Utilizing intentional examining was utilized to get the review's example size of 96. The study's findings demonstrate how village fund management duties are favorably and significantly impacted by internal control systems, organizational commitment, and local apparatus competency. It is hoped that village parties in Gianyar District will be able to further their understanding of financial management in the future in light of the research's findings by adhering to socialization, obtaining information from a variety of sources, and—of course—ensuring that increased accountability is balanced with the use of adequate information systems.
Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Pelaporan WPOP Pada KPP Pratama Tabanan Susanti, Ni Kadek Nia; Kusumawati, Ni Putu Ayu; Ayu, Putu Cita
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/cg458d33

Abstract

This time taxes have a very important contribution to the progress of a country. The realization of compliance with taxpayer reporting in reporting Annual Tax Returns (SPT) has decreased. The impact of cases of tax officials with big assets, has made some parties distrustful and even called for not paying taxes. In several areas, the ratio of individual taxpayer reporting compliance has decreased as has happened at KPP Pratama Tabanan. This is caused by factors such as tax knowledge, tax sanctions and taxpayer awareness. The aim of this research is to determine the effect of tax knowledge, tax sanctions and taxpayer awareness on individual taxpayer reporting compliance. The data analyzed was primary data through distributing questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Tabanan 2022. Determining the sample size for this study used simple random sampling and the Slovin formula. Statistical testing in testing hypotheses using the SPSS version 24.0 program test tool. The results of this study show that: individually, Tax Knowledge, Tax Sanctions, and Taxpayer Awareness has a positive and significant effect on Individual Taxpayer Reporting Compliance.
Pengaruh Green Accounting, Shared Public Capital dan Firm Size Terhadap Profitabilitas Perusahaan: (Studi Kasus Pada Perusahaan Basic Material yang Terdaftar di Bursa Efek Indonesia Tahun 2020 - 2022) Selfiani, Ni Kadek Monica; Kusumawati, Ni Putu Ayu; Yuliantari, Ni Putu Yeni
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/nex0r398

Abstract

One way to evaluate a business is by looking at its profitability ratio. Achieving maximum profit or profit while simultaneously improving the well-being of all stakeholders—the corporation, society, and the environment—is not an option. The purpose of this study is to analyse basic materials firms listed on the Indonesia Stock Exchange in 2020 and 2022 to find out how company size, green accounting, and public shared capital affect profitability. A total of 207 firms trading on the Indonesia Stock Exchange make up the study's population. Multiple Regression Analysis is the method used for data analysis. The research findings reveal that among basic material companies listed on the Stock Exchange in 2020–2022, the variables of Firm Size and Green Accounting significantly impact profitability, whereas the variable of Public Shared Capital does not. This study aims to provide future researchers with the necessary information to further investigate the relationship between Green Acconting, Public Shared Capital, and Firm Size as indicators of profitability.
Pengaruh Tingkat Likuiditas dan Risiko Kredit Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) Di Kecamatan Kerambitan Sari, Ni Putu Wina Merta; Kusumawati, Ni Putu Ayu; Pratiwi, Ni Putu Trisna Windika
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/km6dsz39

Abstract

LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in  Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non  significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District. LPD is a financial institution established for the benefit of the pekraman village, aiming to improve the welfare of the community. LPD has a companion agency assigned by the Governor. namely the LPLPD. In Kabupaten Tabanan, there is an increase in the number of unhealthy LPDs due to problematic credits and insufficient financial ratios. Kecamatan Kerambitan, a district in Kabupaten Tabanan, also has several unhealthy LPDs. Furthermore, the ROA generated by LPDs in Kecamatan Kerambitan has significantly decreased from 2020 to 2022, with the lowest values compared to other districts in Kabupaten Tabanan. This research was conducted at LPDs throughout Kerambitan District, Tabanan Regency for the 2020-2022 period. The number of samples used was 26 LPDs using a probability sampling method with saturated sample technique. The type of data used is secondary data obtained from the Tabanan Regency LPD Empowerment Institute for the 2020-2022 period. Data collection methods are non-participant observation and documentation methods. The research uses multiple linear regression analysis. Based on the results of this research analysis, it shows that: (1) Liquidity has a negative and non significant effect on LPD profitability in Kerambitan District, (2) Credit Risk has a negative and significant effect on LPD profitability in Kerambitan District.
Pengaruh Tingkat Pertumbuhan Tabungan, Tingkat Suku Bunga Kredit dan Kecukupan Modal Terhadap Profitabilitas Lembaga Perkreditan Desa di Kecamatan Penebel Tabanan INDAH LESTARI, NI PUTU MAWAR; Kusumawati, Ni Putu Ayu
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/1neq8c26

Abstract

The purpose of this research is to examine how factors like capital adequacy, deposit growth rate, and credit interest rate affect the profitability of LPDs in Tabanan's Penebel District. This research aims to shed light on the elements that impact LPDs' financial success and provide future management advice based on what we learn. A quantitative strategy based on multiple linear regression analysis approaches is used in the study procedure. All LPDs registered in Penebel District make up the population, and 132 LPDs were selected for the research. Secondary data culled from LPD yearly reports is what's utilised. While the research found no significant influence of credit interest rate or capital adequacy on LPD profitability, savings growth rate did have a positive and statistically significant effect.
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 INDAH LESTARI, NI PUTU MAWAR Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Julianti, Desak Putu Kadek Dewi Padnyawati Maharani, Ida Ayu Metha 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 Pramuki, Wisni Arie Pratiwi, Ni Putu Trisna Windika Putri, Ni Made Rika Liana Putri, Ni Made Yuli Cantika Putu Cita Ayu Sari, Ni Putu Wina Merta Selfiani, Ni Kadek Monica Setyawati, Ni Putu Juli Suputra, Gusti Alit Susanti, Ni Kadek Nia Wijaya, I Wayan Kusuma Yuliana Pratiwi, Luh Kadek Nia