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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
Unknown Affiliation
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.
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