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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Warmadewa Management and Business Journal (WMBJ) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) International Journal of Religious and Cultural Studies Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri SENTRI: Jurnal Riset Ilmiah Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa Jurnal Pengabdian Masyarakat Journal of Social Service and Empowerment Jurnal Ekonomi, Manajemen, Akuntansi
Putu Yudha Asteria Putri
Universitas Warmadewa
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Sinergi Pentahelix untuk Pembangunan Berkelanjutan: Pemberdayaan Masyarakat melalui Program KKN-PMM di Kelurahan Tonja Anak Agung Istri Pradnyarani Dewi; Putu Yudha Asteria Puteri; I Gede Nyoman Carlos W. Mada
Journal of Social Service and Empowerment Vol. 2 No. 2 (2025): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v2i2.668

Abstract

ABSTRACT Sustainable development is a global agenda that requires multi-stakeholder involvement in integrating economic, social, and environmental dimensions. The pentahelix collaboration model—engaging government, business, academia, communities, and the media—has proven to be an effective strategy in accelerating the achievement of the Sustainable Development Goals (SDGs). The Community Service Program (Kuliah Kerja Nyata – Program Pemberdayaan Masyarakat, KKN-PMM) of Warmadewa University in Kelurahan Tonja, North Denpasar, was designed to implement pentahelix synergy through four main pillars: physical health, mental health, financial well-being, and environmental preservation. The implementation methods included observation, participatory training, mentoring, and joint community actions. The results indicate increased awareness and participation among residents in maintaining health, managing MSME finances through simple bookkeeping, utilizing digital marketing, and actively engaging in environmental cleanliness initiatives. Cross-sector synergy has strengthened social cohesion, encouraged local innovation, and created a sustainable empowerment model. This program contributes theoretically by enriching the literature on pentahelix-based community empowerment and practically by serving as a reference for developing thematic community service programs in higher education to support the achievement of SDGs at the local level. Keywords: pentahelix, sustainable development, community empowerment, KKN-PMM, SDGs.   ABSTRAK Pembangunan berkelanjutan merupakan agenda global yang menuntut keterlibatan multipihak dalam mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Model kolaborasi pentahelix—yang melibatkan pemerintah, dunia usaha, akademisi, komunitas, dan media—telah terbukti menjadi strategi efektif dalam mendorong percepatan capaian Sustainable Development Goals (SDGs). Kegiatan Kuliah Kerja Nyata – Program Pemberdayaan Masyarakat (KKN-PMM) Universitas Warmadewa di Kelurahan Tonja, Denpasar Utara, dirancang untuk mengimplementasikan sinergi pentahelix dalam empat pilar utama: kesehatan fisik, kesehatan mental, kesejahteraan finansial, dan pelestarian lingkungan. Metode pelaksanaan meliputi observasi, pelatihan partisipatif, pendampingan, dan aksi nyata bersama masyarakat. Hasil kegiatan menunjukkan peningkatan kesadaran dan partisipasi warga dalam menjaga kesehatan, mengelola keuangan UMKM secara sederhana, memanfaatkan pemasaran digital, serta berperan aktif dalam kegiatan kebersihan lingkungan. Sinergi lintas sektor memperkuat kohesi sosial, mendorong inovasi lokal, dan membentuk model pemberdayaan yang berkelanjutan. Program ini memberikan kontribusi teoretis berupa penguatan literatur pemberdayaan berbasis pentahelix serta kontribusi praktis sebagai acuan pengembangan KKN tematik di perguruan tinggi untuk mendukung pencapaian SDGs di tingkat lokal. Kata kunci: pentahelix, pembangunan berkelanjutan, pemberdayaan masyarakat, kuliah kerja nyata, SDGs.
Peran Moderator Ukuran Perusahaan dan Kualitas Audit dalam Hubungan Profitabilitas, Likuiditas, dan Nilai Perusahaan Dewi, I Gusti Ayu Ratih Permata; Putri, Putu Yudha Asteria
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i2.11771

Abstract

The importance of firm value has made investors and creditors increasingly selective in investing in and extending credit to companies. Firm value is often used as a primary benchmark by investors and creditors because it reflects a comprehensive picture of a company's performance and prospects. Firm value can be influenced or determined by several factors, namely profitability and liquidity. The purpose of this study is to determine the effect of profitability and liquidity on firm value, as well as the moderating effects of firm size and audit quality in strengthening the relationship between profitability and liquidity on the value of companies listed on the Indonesia Stock Exchange during the 2021-2022 period. The sampling technique used was purposive sampling, with a total sample of 1,616. The data analysis technique used was moderated regression analysis with Stata software. The results show that profitability has no positive effect on firm value but liquidity has a positive effect on firm value. Firm size moderates liquidity on firm value, but does not moderate profitability on firm value. Conversely, audit quality moderates profitability and firm size on firm value. Investors and potential investors should pay attention to the information in financial reports, particularly regarding the company's value, to understand the company's true condition and use it as a basis for making informed and profitable investment decisions.
Optimization Existence Bumdes as Supporter Economy in Village Angantaka Badung PUTRI, Putu Yudha Asteria; SAPUTRA, Komang Adi Kurniawan; SANTINI, Ni Made
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.992

Abstract

You  will  experience  problems  or  obstacles  in  running  every  business  that executes  suitable  business  trading  or  service.  Body  business  owned  by  village Which  called  with  BUMDes  aims  as  mover  economy  village and  well-being public  village.  Village  Angantaka  Regency  Badung  is  the  Wrong  village  That owns BUMDes as a supporter of its economy. BUMDes Chess Eka Amertha has several  business  units:  shops,  credit  loans,  bicycle  loans,  and  motorcycle  loans. BUMDes Chess Eka Amertha has a chance to enhance the well-being of the public village. There is still a constraint in its implementation, which is experienced and related to understanding accountancy simple and system management company. Group 33 KKN-PMM Angantaka Village in 2024 will carry out approaches and solutions to the problems associated with BUMDes governance to make BUMDes Village  Angantaka  an  institution  that  stands  sustainably.  Activity  PMM  KKN consists of a presentation of a paper about orderly financial administration and corporate  governance.  Implementation  method the  activity  consists  of  several stages: Preparation, Training, Adjustment and Evaluation. Based on the results of discussions with participants, participants were very grateful to the Warmadewa University  PMM  KKN  Group  because  it  can  solve  classic  problems.  Problem regarding  the  expected  preparation  of  report  finance:  No  appear  Again,  and accountability can be held appropriately.
Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi Kristiantari, I Dewa Ayu; Putri, Putu Yudha Asteria; Suindari, Ni Made; Korompis, Claudia Wanda Melati
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7983

Abstract

Akuntan publik memiliki peran yang sangat penting dalam memastikan kualitas audit. Penelitian ini bertujuan untuk memahami dan mengungkap makna fee audit bagi akuntan publik yang dapat berdampak pada kualitas audit. Peneliti menggunakan paradigma kualitatif-interpretif dengan pendekatan fenomenologi sebagai studi atau ilmu yang menggali pemahaman bagaimana manusia menkonstruksi makna dan konsep-konsep penting dalam kerangka intersubjektivitas. Informan dalam peneliian ini adalah 5 akuntan publik yang dipilih berdasarkan metode snowball. Pengumpulan data menggunakan in depth interview, observasi, dan dokumentasi. Analisis data dilakukan dengan 1) bracketing/epoche; 2) intuiting; 3) analyzing; 4) describing. Temuan penelitian mengungkapkan bahwa fee audit dimaknai sebagai nafas kehidupan bagi Kantor Akuntan Publik sekaligus sebagai godaan yang dapat menurunkan independensi akuntan publik. Penelitian ini juga menemukan bahwa rendahnya fee audit berdampak pada rendahnya kualitas audit.
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Kurniawan Saputra, Komang Adi; Putri, Putu Yudha Asteria; Laksmi, Putu Ayu Sita
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8979

Abstract

The aim of this research is to analyze the content of the curriculum and the messages conveyed by students in order to adapt the integrated curriculum for sustainability accounting courses. The research method used is content analysis which uses information from key informants as research data. In addition, a survey was conducted on sixty students taking social and environmental accounting courses. The sampling technique was carried out using simple random sampling. The results of the research are that sustainability accounting is considered important to be implemented in the accounting education curriculum at bachelor's and master's levels.  Students are interested in sustainability accounting because it is a new paradigm in the field of accounting which focuses on social and environmental transactions. The main contribution of the research is aimed at improving the accounting study program curriculum to adopt sustainability accounting as a separate course following the development of the accounting profession.
PKM PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN PEMASARAN ONLINE KELOMPOK USAHA PENGRAJIN TENUN DI BALI I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Gede Wahyu Satya Nugraha
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 9 (2024): BESIRU : Jurnal Pengabdian Masyarakat, September 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/dmkvm659

Abstract

The Ngaben ceremony is a cremation tradition in Balinese culture, Indonesia. The weaving used in this ceremony has special meaning and symbolism. The selection of weaving for the Ngaben ceremony is generally adjusted to local beliefs and traditions. Several types of weaving that are generally used in the Ngaben ceremony involve certain colors and motifs that have deep meaning. From the raw material, yarn will become woven fabric. Weaving craftsmen in Kumbasari Market, Denpasar City, Bali can produce various kinds of woven fabrics for the Ngaben ceremony. The community service program is carried out in the trading and production business of weaving crafts "Tenun Lestari" located in Denpasar City, Bali Province. Tenun Lestari is a partner owned by I Made Mertadana as well as a maker/craftsman of weaving crafts. The problems faced by partners include: 1) Not having bookkeeping to calculate business profits and losses. 2) Not having bookkeeping in calculating the cost of production. 3) Not having a product brochure so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a profit and loss bookkeeping system, 2) Establishment and design of a production cost bookkeeping system, and 3) Making brochures of the products owned.
ACCOUNTING BOOKKEEPING AND MARKETING GOVERNANCE WITH MOBILE MARKETING IN CARVING CRAFT INDUSTRY Putri, Putu Yudha Asteria; Mada, I Gede Nyoman Carlos W.; Dewi, I Gusti Ayu Ratih Permta
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36512

Abstract

The Padas stone industry is known in Bali as home decoration and Hindu religious shrines in Bali. This craft has a story from a long history and infrastructure about the civilization of the Balinese people. Until now, along with the development of science and technology, Padas stone crafts have also experienced development. Keramas Village, as a craft center, is the name of a village in Gianyar Regency. Geographically, Keramas Village is a lowland village. In the Keramas neighborhood, in general the majority of residents make their living in the arts and crafts sector. However, in running their business, some craftsmen still face dominant obstacles. The obstacles faced include business management that still does not fully implement management principles. Governance, starting from product design, financial management and the entire HR (employee) work process, is carried out by the owner and manager. This PKM provides assistance with Padas stone crafts in the form of financial management and management to preserve Padas stone crafts in Bali
Optimizing Financial Management Behavior Through Financial Literacy and Inclusion: The Strategic Role of Financial Self-Efficacy MANDALA, I Gusti Ngurah Agung Kepakisan; PUTRI, Putu Yudha Asteria; PRILIANDANI, Ni Made Intan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1696

Abstract

Financial self-efficacy reflects an individual’s confidence in managing finances, utilizing financial services, and believing in their ability to achieve long-term financial goals. This study aims to examine the influence of financial literacy and financial inclusion on financial management behavior, with financial self-efficacy serving as a mediating variable. Employing a quantitative approach, the study involved a population of 2,411,234 active customers from Lembaga Perkreditan Desa (LPD). A total of 384 respondents were selected using the Krejcie and Morgan formula through a non-probability sampling method with purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) version 4.0 to assess both direct and indirect effects. The results indicate that financial literacy and financial inclusion have a significant positive impact on financial management behavior. Additionally, both variables significantly and positively influence financial self-efficacy. Furthermore, financial self-efficacy effectively mediates the relationship between financial literacy and financial inclusion toward financial management behavior. It implies that enhancing financial literacy and expanding financial inclusion, when accompanied by strengthening individuals' confidence in their financial capabilities, can lead to more optimal financial management behavior, particularly within LPDs currently facing financial health challenges.
Makna Akuntabilitas dan Kepercayaan Stakeholder Dalam Penerapan Sistem Akuntansi Berbasis Ai di Perusahaan Jasa Keuangan Indonesia Dewi, Anak Agung Istri Pradnyarani; Putri, Putu Yudha Asteria
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4845

Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah membawa perubahan signifikan dalam sistem akuntansi modern, terutama di sektor jasa keuangan yang menuntut efisiensi, transparansi, dan akuntabilitas tinggi. Penelitian ini bertujuan untuk memahami makna akuntabilitas dan kepercayaan stakeholder dalam penerapan sistem akuntansi berbasis AI di perusahaan jasa keuangan Indonesia. Pendekatan yang digunakan adalah kualitatif dengan paradigma interpretatif, dan desain penelitian bersifat fenomenologis interpretatif, yang berfokus pada pemaknaan pengalaman subjektif para akuntan, auditor, manajer keuangan, serta stakeholder eksternal. Data diperoleh melalui wawancara mendalam, observasi terbatas, dan dokumentasi, kemudian dianalisis dengan model interaktif Miles, Huberman, dan Saldaña. Hasil penelitian mengungkap tiga temuan utama. Pertama, munculnya akuntabilitas algoritmik, yakni bentuk pertanggung jawaban baru yang menuntut sistem AI tetap dapat diaudit, dijelaskan, dan dipertanggung jawabkan secara etis. Kedua, terbentuknya kepercayaan digital (digital trust) yang berakar pada tingkat transparansi dan keterbukaan sistem terhadap proses pengambilan keputusan. Ketiga, adanya rekonstruksi peran manusia dalam tata kelola akuntansi, di mana akuntan berfungsi sebagai penafsir hasil sistem dan penjaga nilai etis. Penelitian ini menyimpulkan bahwa keberhasilan penerapan AI dalam akuntansi tidak hanya ditentukan oleh kecanggihan teknologi, tetapi juga oleh kemampuan manusia menjaga integritas, etika, dan kepercayaan publik. Secara teoretis, penelitian ini memperluas konsep akuntabilitas klasik ke arah akuntabilitas hibrid antara manusia dan algoritma; secara praktis, hasilnya menegaskan pentingnya regulasi transparansi algoritmik dan literasi etika digital dalam tata kelola keuangan modern.
Empowering Wana Kriya MSMEs Through Utilizing Local Wood Into Decoration and Accessory Products LESTARI, Ni Putu Emilika Budi; PRANAJAYA, I Kadek; PUTRI, Putu Yudha Asteria; DEWI, Ni Made Emmi Nutrisia; PRASIANI, Ni Komang; MANDALA, I Gusti Ngurah Agung Kepakisan; MAHADIPTA, Ngurah Gede Dwi; PARAMITA, Ni Kadek Ayu Pradnya; WICAKSANA, Gede Dharma Arya; CAHYONO, Irfan; WIRATAMA, Dhanendra; WIBAWA, Ida Bagus Surya
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1635

Abstract

This community service program aims to empower the Wana Kriya MSME in Pering Village, Gianyar, Bali through the sustainable use of local wood to create economically valuable decorative and accessory products. The activities are carried out through several stages, including socialization, training in creativity and product design innovation, branding training, photography, product identity, and visual content. In addition, training is provided on digital marketing and social media utilization, MSME management, production, and entrepreneurship. The counseling and community empowerment program is carried out with the theme "Building MSMEs Based on Local Resources: Developing a Creative Economy and Sustainability Towards Creative and Competitive Villages." Appropriate technology support is realized through the provision of tools for cutting and finishing funded by a grant from the Directorate of Research, Technology, and Community Service, Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology for Fiscal Year 2025. The application of digital information technology is carried out through the creation of promotional media on Facebook, Instagram, and marketplace integration. The results of the activities show an increase in the ability of partners to produce local wooden decorative and accessory products that are more creative, high-quality, and have a stronger visual identity and digital marketing strategy. This program encourages the development of the creative economy, sustainability, and competitiveness of Pering Village towards a creative village based on local resources.
Co-Authors A.A. Gede Krisna Murti Agung Kepakisan Mandala, I Gusti Ngurah Anak Agung Istri Pradnyarani Dewi Cahyono, Irfan Claudia W.M Korompis Cok Istri Ratna Sari Dewi Dewi, Anak Agung Istri Pradnyarani Dewi, I Gusti Ayu Ratih Permta DEWI, Ni Kadek Sintiya Purnama Diana, Ketut Emilika Budi Lestari, Ni Putu I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Kristiantari I Gde Agung Wira Pertama I Gede Nyoman Carlos W Mada I Gede Nyoman Carlos W. Mada I Gede Nyoman Carlos W. Mada I Gede Nyoman Carlos Wiswanatha Mada I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Ratih Permata Dewi I Putu Rana Mahendra Putra Ida Ayu Agung Idawati Ida Bagus Putra Astika Komang Adi Kurniawan Saputra Luh Putu Lusi Setyandarini Surya Luh Suariani Luh Suariani, Luh Mada, I Gede Nyoman Carlos W. Made Gede Wirakusuma Made Yenni Latrini Ngurah Gede Dwi Mahadipta Ni Made Emmi Nutrisia Dewi, Ni Made Ni Made Intan Priliandani, Ni Made Intan Ni Made Suindari Ni Putu Emilika Budi Lestari Nugraha, Putu Gede Wahyu Satya PARAMITA, Ni Kadek Ayu Pradnya Pradnya Paramita, Ni Kadek Ayu Pranajaya, I Kadek Prasiani, Ni Komang Putra, I Wayan Gde Yogiswara Darma Putu Ayu Sita Laksmi Putu Ayu Sriasih Wesna Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Putu Gede Wahyu Satya Nugraha Santini, Ni Made Sintia Dewi, Ni Kadek Tarisa Suindari, Ni Made Vidyantari, Putu Kemala WIBAWA, Ida Bagus Surya WICAKSANA, Gede Dharma Arya Wika Artawan, I Kadek WIRATAMA, Dhanendra Yogantari, Made Vairagya