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All Journal JURNAL ECONOMIA Journal of Economics, Business, & Accountancy Ventura Jurnal Terapan Abdimas Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat Akademisi International Journal of Trends in Accounting Research Hita Akuntansi dan Keuangan
Pramuki, Ni Made Wisni Arie
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering 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.  
Harmoni Alam Dan Budaya: Mewujudkan Pariwisata Berkelanjutan Melalui Tri Hita Karana Di Desa Adat Bali Putra, I Made Endra Lesmana; Pramuki, Ni Made Wisni Arie; Purwaningrat, Putu Atim; Diputra, Gde Indra Surya; Apsaridewi, Komang Indra; Arthadana, Made Gede
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.v3i4.1156

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menerapkan prinsip Tri Hita Karana dalam konteks pariwisata berkelanjutan di desa adat Bali. Dengan mengedepankan keseimbangan antara aspek spiritual, sosial, dan lingkungan, program ini memberikan pelatihan dan workshop yang dirancang untuk meningkatkan pengetahuan dan keterampilan pengelola pariwisata serta masyarakat lokal. Hasil dari kegiatan menunjukkan peningkatan signifikan dalam pemahaman masyarakat tentang pentingnya pengelolaan pariwisata yang bertanggung jawab dan sesuai dengan nilai-nilai budaya lokal. Praktik berkelanjutan, seperti pengelolaan limbah yang lebih efisien dan pemanfaatan produk lokal, mulai diterapkan secara luas di berbagai lokasi wisata. Selain itu, kolaborasi yang terjalin antara desa adat, pemerintah daerah, dan pemangku kepentingan lainnya menghasilkan jaringan kerja yang kuat, memungkinkan masyarakat untuk berpartisipasi aktif dalam pengambilan keputusan terkait pengembangan pariwisata. Keterlibatan masyarakat dalam kegiatan budaya, seperti festival seni dan ritual adat, tidak hanya memperkaya pengalaman wisatawan tetapi juga membangun rasa kepemilikan dan tanggung jawab di kalangan warga. Dengan demikian, kegiatan ini diharapkan menjadi model pengembangan pariwisata berkelanjutan yang dapat direplikasi di daerah lain, menjaga keseimbangan antara ekonomi, lingkungan, dan budaya demi kesejahteraan generasi mendatang.
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.
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.  
Pengaruh Kompetensi Manajerial Dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Simpan Pinjam Se - Kota Denpasar Prabandari, I Gusti Agung Ayu Intan; Pramuki, Ni Made Wisni Arie; Ayu, Putu Cita
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/jj1mva88

Abstract

Cooperatives help the progress of society by providing loans to the community. One of the cooperatives, the artha guna werdhi cooperative, pemogan, did not implement standard operational procedures (sop) properly. Borrower budiarta said he borrowed idr 300 million and then increased it to idr 10 billion due to unclear calculations. However, budiarta was unable to pay it, so his credit went bad. The aim of this research is to determine whether management competence and internal control systems influence the performance of savings and loan cooperatives in denpasar city. In this research, 171 heads of savings and loan cooperatives in denpasar city were taken as samples. The sample determination was carried out using the probability sample method, and the analysis was carried out using partial least square (pls) analysis. The research results show that managerial competence has an insignificant positive influence on the performance of savings and loan cooperatives in denpasar city (h1 is rejected). Meanwhile, the internal control system has a significant positive effect on the performance of savings and loan cooperatives in denpasar city. This means that the second hypothesis in this research can be accepted (h2 is accepted). This research reminds that leaders of savings and loan cooperatives in denpasar city can improve their competence in leading cooperatives and related spi in ksp. It is hoped that they can be maintained and improved by paying attention to the control environment.
Pengaruh Independensi Dan Keahlian Profesi Terhadap Kinerja Badan Pengawas Lembaga Perkreditan Desa (LPD) Di Kecamatan Banjarangkan Pradita, I Komang Dede; Kusumawati, Ni Putu; Pramuki, Ni Made Wisni Arie
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.v6i1.7504

Abstract

Thisiresearch aims to determine the influence of independence and professional expertise on thevperformance of supervisory bodies atiVillageiCredit Institutionsl(LPD)oin Banjarangkan District. The population in thisfstudy was the entire supervisory body of the 28 LPDs still operating in Banjarangkan tDistrict, totaling 73 peoples. The number of samples in this study was 73 peoples cwho were determinedg using a saturated nsampling technique and tested using the Partial Least Squares analysis technique. The results of this research show that independenceuhas a positive effecthon thebperformance ofhthe LPD supervisory body in Bajarangkan District. Professional expertise hasga positiven influence onnthe performance of the LPDksupervisory body ini Bajarangkan lDistrict. For all LPDksupervisors inh Bajarangkan kDistrict, thejresults ofkthis research cani bei used asjconsiderationi in designingc regulations and policies relatedv to improving performance.
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
Do investors become risk takers after receiving MLA and accounting information? Pramuki, Ni Made Wisni Arie; Subroto, Bambang; Subekti, Imam
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
GCG dan Budaya Organisasi: Kunci Keberhasilan Koperasi Simpan Pinjam di Kecamatan Gianyar Ayu, Putu Cita; Pramuki, Ni Made Wisni Arie
Jurnal Ilmiah Akuntansi & Bisnis Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v8i2.4685

Abstract

Kinerja merupakan hasil usaha seorang pekerja dalam memenuhi tugas pekerjaannya. Setiap karyawan memiliki harapan yang sama dan konstan akan keunggulan dari perusahaan atau organisasinya. Tata kelola perusahaan yang baik serta Budaya organisasi dan efektivitas koperasi simpan pinjam di Kecamatan Gianyar berpengaruh positif dan signifikan kepada kinerja koperasi simpan pinjam di Kecamatan Gianyar, bahwasanya dampak tersebut tumbuh dengan makin suksesnya penerapan tata kelola perusahaan yang baik di dalam suatu organisasi (KSP). Responden yang berjumlah 45 orang merupakan ketua, sekretaris, dan bendahara dari 15 koperasi simpan pinjam di Kabupaten Gianyar. Dengan jumlah total 45 individu, metode sampling jenuh digunakan dalam penelitian ini. Responden sejumlah 45 orang dipilih karena mengetahui secara lengkap dan jelas mengenai tata kelola dan budaya organisasi KSP. Kuesioner dikirimkan kepada ketua, sekretaris, dan bendahara koperasi untuk mengumpulkan data untuk penelitian ini. Untuk mengevaluasi data penelitian ini, digunakan statistik deskriptif dan analisis kuadrat terkecil parsial (PLS). Hasil Penelitian menunjukkan bahwa Tata kelola perusahaan yang baik berdampak positif signifikan kepada kinerja koperasi simpan pinjam di Kecamatan Gianyar menampilkan bahwasanya dampak tersebut tumbuh dengan makin suksesnya penerapan tata kelola perusahaan yang baik di dalam suatu organisasi (KSP). Budaya organisasi dan efektivitas koperasi simpan pinjam di Kecamatan Gianyar berpengaruh positif dan signifikan, karena saat koperasi simpan pinjam mampu menerapakn budaya organisasi dengan baik di dalam organisasi (KSP), maka hal ini menjadi lebih kuat pada kinerja koperasi simpan pinjam tersebut.
Co-Authors ., NI PUTU YENI YULIANTARI Andayani W, Rai Dwi Bambang Subroto Diputra, Gde Indra Surya Hurnaleontina, Putu Nuniek I Made Endra Lesmana Putra Imam Subekti Komang Indra Apsaridewi Kusumawati, Ni Putu Kusumawati, Ni Putu Ayu Made Gede Arthadana Prabandari, I Gusti Agung Ayu Intan Pradita, I Komang Dede Pratiwi, Ni Putu Trisna Windika Putri, Ni Made Rika Liana Putri, Ni Made Yuli Cantika Putu Atim Purwaningrat Putu Cita Ayu Setyawati, Ni Putu Juli