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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana 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) INSANTA: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian Masyarakat Journal of Social Service and Empowerment E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi
Putu Yudha Asteria Putri
Universitas Warmadewa
Religion Aerospace Engineering Arts 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 Nursing Physics Public Health Social Sciences Other

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Makna Fee Audit dan Kualitas Audit dari Perspektif Akuntan Publik: Sebuah Studi Fenomenologi I Dewa Ayu Kristiantari; Putu Yudha Asteria Putri; Ni Made Suindari; Claudia Wanda Melati Korompis
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? Komang Adi Kurniawan Saputra; Putu Yudha Asteria Putri; Putu Ayu Sita Laksmi
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.
Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021 I Dewa Ayu Eka Pertiwi; Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6185

Abstract

This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
PENGARUH KEPUASAN KERJA TERHADAP KINERJA KARYAWAN SEKTOR PUBLIK, DENGAN IN-ROLE PERFORMANCE DAN INNOVATIVE PERFORMANCE SEBAGAI VARIABEL MEDIASI Putu Yudha Asteria Putri; Made Yenni Latrini
E-Jurnal Akuntansi Vol 5 No 3 (2013)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ABSTRAK Kepuasan kerja dan kinerja merupakan suatu hubungan yang berkaitan pada sebuah organisasi publik. Tuntutan masyarakat dalam pelayanan publik dimana masyarakat menginginkan adanya pelayanan publik yang sesuai, oleh sebab itu penilaian kinerja perlu diperhatikan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepuasan kerja terhadap kinerja organisasi sektor publik dengan in-role performance dan innovative performance sebagai variabel mediasi penelitian ini dilakukan di PDAM Kabupaten Badung, Tabanan dan Kota Denpasar. Metode pengambilan sampel menggunakan metode purposive sampling dengan mengambil sebanyak 200 responden dari populasi karyawan sebanyak 902 orang.  Berdasarkan hasil analisis dengan SEM sebelum dilakukan modifikasi dilihat bahwa nilai Godness of Fit menunjukkan lima kriteria kurang baik dari delapan kriteria. Setelah dilakukan modifikasi model dihasilkan kriteria Godness of Fit telah memenuhi syarat. Selain itu semua variabel berpengaruh positif terhadap Kinerja Karyawan. Serta diketahui variasi Kinerja Karyawan 15,5% dipengaruhi oleh Kepuasan Kerja, In-role Performance dan Innovative Performance. Kata Kunci: Kepuasan Kerja, Kinerja Karyawan Sektor Publik
The Effect of Profitability, Leverage, and Audit Quality on Earnings Management of Energy Sector Companies on the Indonesia Stock Exchange 2019-2023 DEWI, Ni Kadek Sintiya Purnama; PRILIANDANI, Ni Made Intan; PUTRI, Putu Yudha Asteria; MANDALA, I Gusti Ngurah Agung Kepakisan
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1385

Abstract

This study aims to observe and explore every aspect listed on the IDX since 2019 - 2023. This problem arises because of the characteristics of profit manager actions and the inconsistency of the results of the initial study. The approach used is quantitative by applying panel data regression, including classical assumption tests, descriptive analysis, f tests, t tests, and testing the coefficient of determination. The total sample is 21 companies determined from a purposive sampling of 64 companies. The information is obtained from secondary sources, and panel data regression analysis is carried out using the Eviews tool. The study results if each independent variable contributes to earnings management. It shows that each aspect determined and selected in this study does not contribute to earnings management actions. This study shows that profitability, leverage, and audit quality have no significant effect on earnings management in energy sector companies on the IDX. Profitability and leverage do not determine earnings management practices, while audit quality is more utilized to increase investor confidence than to limit manipulation of financial statements.
KINERJA BERKELANJUTAN UMKM DI BALI: PERAN LITERASI KEUANGAN INOVASI FINTECH DAN INKLUSI KEUANGAN Mandala, I Gusti Ngurah Agung Kepakisan; Putri, Putu Yudha Asteria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the creative industry sector tend to be oriented towards short-term business decisions, which causes stagnation and lack of direction in long-term development. Lack of access to structured information on finance, market share, and business management is a major challenge for MSMEs. Bali is one of the provinces with a large number of MSMEs and has the potential to improve the Indonesian economy. This study aims to analyze the effect of financial literacy, fintech innovation, and financial inclusion on the sustainable performance of MSMEs in Bali. The research method uses a quantitative approach with financial literacy, fintech innovation, and financial inclusion as independent variables and sustainable performance of MSMEs as the dependent variable. Data were collected by distributing questionnaires to 100 MSMEs and analyzed using a structural equation model based on Partial Least Square (PLS). The results of this study are expected to provide insight for stakeholders in designing more effective policies to improve the competitiveness and sustainability of MSMEs through increasing financial literacy, utilizing financial technology, and expanding access to formal financial services.
PKM Pemanfaatan Limbah Ampas Tebu dan Ampas Kopi: Implementasi Dukungan Penerapan SDG’s (12) Putri, Putu Yudha Asteria; I Gede Nyoman Carlos W. Mada; Putu Ayu Sriasih Wesna
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.v2i2.647

Abstract

ABSTRACTThis Community Partnership Program (PKM) was implemented in Padangsambian Village, Bali, as an effort to support the 12th Sustainable Development Goal (SDG) on responsible consumption and production. The program focused on utilizing sugarcane and coffee pulp waste into value-added products, such as recycled paper, through appropriate technology, education, and community empowerment. The implementation methods included technical training, demonstrations of simple tools, support for digital marketing, and institutional strengthening through basic accounting guidance and assistance with Intellectual Property Rights (IPR) registration. The results showed a significant increase in the community's capacity to manage waste independently and productively, the emergence of new economic opportunities, and increased environmental awareness. This program successfully created social and economic innovation at the community level, reinforcing the circular economy and supporting the reduction of organic waste at the local level. Future recommendations include strengthening local business institutions, expanding market access, providing legal assistance for product certification and IPR, and replicating the model in other villages with similar waste potential. This PKM serves as a concrete example of synergy between appropriate technology, community empowerment, and sustainable development goals. Keywords: waste management, SDG 12, sugarcane pulp, coffee pulp, community empowerment, circular economy.   ABSTRAK Program Kemitraan Masyarakat (PKM) ini dilaksanakan di Desa Padangsambian, Bali, sebagai upaya mendukung tujuan Sustainable Development Goals (SDGs) ke-12 tentang konsumsi dan produksi yang bertanggung jawab. Kegiatan ini difokuskan pada pemanfaatan limbah ampas tebu dan kopi menjadi produk bernilai tambah, seperti kertas daur ulang, melalui pendekatan teknologi tepat guna, edukasi, dan pemberdayaan masyarakat. Metode pelaksanaan melibatkan pelatihan teknis, demonstrasi alat sederhana, pendampingan pemasaran digital, serta penguatan kelembagaan melalui bimbingan akuntansi sederhana dan pengurusan HAKI. Hasil kegiatan menunjukkan peningkatan signifikan dalam kapasitas masyarakat untuk mengelola limbah secara mandiri dan produktif, munculnya peluang ekonomi baru, serta peningkatan kesadaran lingkungan. Program ini berhasil menciptakan inovasi sosial dan ekonomi berbasis komunitas, yang memperkuat ekonomi sirkular dan mendukung pengurangan limbah organik di tingkat lokal. Rekomendasi ke depan mencakup penguatan kelembagaan, pengembangan akses pasar, pendampingan legalitas usaha, dan replikasi model ke desa lain dengan potensi serupa. PKM ini menjadi contoh nyata sinergi antara teknologi sederhana, pemberdayaan masyarakat, dan tujuan pembangunan berkelanjutan. Kata kunci: pengelolaan limbah, SDGs 12, ampas tebu, ampas kopi, pemberdayaan masyarakat, ekonomi sirkular.
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.
Co-Authors Agung Kepakisan Mandala, I Gusti Ngurah Anak Agung Istri Pradnyarani Dewi Cahyono, Irfan Carlos W, I Gede Nyoman Claudia Wanda Melati Korompis Cok Istri Ratna Sari Dewi Dewi, Anak Agung Istri Pradnyarani Dewi, I Gusti Ayu Ratih Permta DEWI, Ni Kadek Sintiya Purnama Diana, Ketut Dwi Mahadipta, Ngurah Gede Emilika Budi Lestari, Ni Putu I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Ayu 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 Ida Ayu Agung Idawati Ida Bagus Putra Astika Komang Adi Kurniawan Saputra Korompis, Claudia Wanda Melati Luh Suariani Luh Suariani, Luh Mada, I Gede Nyoman Carlos W. Made Gede Wirakusuma Made Yenni Latrini Mahadipta, Ngurah Gede Dwi MANDALA, I Gusti Ngurah Agung Kepakisan 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 Surya, Luh Putu Lusi Setyandarini Vidyantari, Putu Kemala WIBAWA, Ida Bagus Surya WICAKSANA, Gede Dharma Arya Wika Artawan, I Kadek WIRATAMA, Dhanendra Yogantari, Made Vairagya