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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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INOVASI ECO-CRAFT BERBASIS LIMBAH KULIT KERANG LAUT UNTUK PEMBERDAYAAN UMKM AYU & BAGUS COLLECTION DI DESA SERANGAN Nutrisia Dewi, Ni Made Emmi; Wika Artawan, I Kadek; Agung Kepakisan Mandala, I Gusti Ngurah; Pradnya Paramita, Ni Kadek Ayu; Asteria Putri, Putu Yudha; Emilika Budi Lestari, Ni Putu; Pranajaya, I Kadek; Prasiani, Ni Komang; Yogantari, Made Vairagya; Dwi Mahadipta, Ngurah Gede; Sintia Dewi, Ni Kadek Tarisa
Jurnal Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Abdi Masyarakat November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i1.6915

Abstract

Serangan Village, as a coastal area, generates a large amount of shell waste that has the potential to be processed into products with economic value. This community service program aims to enhance the capacity of Ayu & Bagus Collection MSMEs in Serangan Village through eco-craft innovations based on marine shell waste. The implementation methods include needs assessment, training, mentoring, and the provision of supporting facilities. The training covers product design based on local wisdom, business management, digital marketing strategies, and the use of technology in production and promotion. In addition, the community service team provided various supporting tools, such as production and finishing equipment, 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, in the 2025 Fiscal Year. The results indicate an increase in product quantity, improved skills of partners in producing more creative eco-craft designs, more structured business management, and better utilization of digital media for marketing. The provision of equipment also supports business sustainability by accelerating production and improving product quality. This program contributes directly to the empowerment of MSMEs and environmental preservation through the utilization of shell waste. Thus, the collaboration of training and facility provision demonstrates a potential model of community empowerment through eco-craft that is competitive, sustainable, and rooted in local potential.
PENGARUH KUALITAS AUDIT DAN LEVERAGE PADA AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.2.2019.148-160

Abstract

Tax aggressiveness is an action taken by the company to minimize its tax burden by conducting tax planning both legally (tax avoidance) and illegal (tax evasion). This study aims to determine the effect of audit quality and leverage on tax aggressiveness. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was chosen by the nonprobability sampling method with a purposive sampling technique. The number of observations obtained was 125 observations. The data analysis technique used is multiple linear regression. The results showed that audit quality and leverage influenced the tax aggressiveness by using the effective tax rate (ETR) proxy, cash effective tax rate (CETR), and books tax differences (BTD). Keywords: Audit quality; leverage; tax aggressiveness.
PENGARUH KETIDAKTEPATWAKTUAN PELAPORAN KEUANGAN BERPENGARUH PADA REAKSI PASARPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2017 I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri; Putu Diah Putri Idawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.2.2019.177-187

Abstract

This study aims to determine the effect of profitability and firm size on the timeliness of financial reporting, and to determine the effect of financial reporting inaccuracies on market reactions. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017. By using purposive sampling in the selection of samples, obtained as many as 40 listed companies which until April 1, 2013 have not submitted audited financial statements that expire on December 31, 2016-2017. The data analysis technique used in this study is multiple regression analysis. The results of this study prove that the profitability and size of the company influences the inaccuracy of financial reporting, while the imprecision of financial reporting does not affect the market reaction of manufacturing companies listed on the Indonesia Stock Exchange during the period 2016-2017.
TECHNOLOGY ACCEPTANCE MODEL (TAM) UNTUK MENGANALISIS PENGGUNAAN ONLINE BANKING DI PT BANK RAKYAT INDONESIA, TBK. CABANG GIANYAR PUTU YUDHA ASTERIA PUTRI; I Gede Nyoman Carlos Wiswanatha Mada; Putu Yudha Asteria Putri
Warmadewa Management and Business Journal (WMBJ) Vol. 3 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.3.1.2021.12-18

Abstract

This study aims to thoroughly explain the use of online banking which is influenced by the Technology Acceptance Model for customers at PT Bank Takyat Indonesia, Tbk. Gianyar Branch. The study also aims to provide consideration for the management of a bank regarding the importance of focusing attention on the use of online banking in order to improve service quality to customers. This study uses 100 customers who use online banking as the research sample. From the research objectives it can be concluded that the use of Theory Acceptance Model (TAM) which consists of perceived ease and perceived usefulness as well as computer self-efficacy at PT Bank Rakyat Indonesia, Tbk. The Gianyar branch has a positive effect on the use of online banking.
TECHNOLOGY ACCEPTANCE MODEL (TAM) UNTUK MENGANALISIS PENGGUNAAN ONLINE BANKING DI PT BANK RAKYAT INDONESIA, TBK. CABANG GIANYAR PUTU YUDHA ASTERIA PUTRI; I Gede Nyoman Carlos Wiswanatha Mada; Putu Yudha Asteria Putri
Warmadewa Management and Business Journal (WMBJ) Vol. 3 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.3.1.2021.12-18

Abstract

This study aims to thoroughly explain the use of online banking which is influenced by the Technology Acceptance Model for customers at PT Bank Takyat Indonesia, Tbk. Gianyar Branch. The study also aims to provide consideration for the management of a bank regarding the importance of focusing attention on the use of online banking in order to improve service quality to customers. This study uses 100 customers who use online banking as the research sample. From the research objectives it can be concluded that the use of Theory Acceptance Model (TAM) which consists of perceived ease and perceived usefulness as well as computer self-efficacy at PT Bank Rakyat Indonesia, Tbk. The Gianyar branch has a positive effect on the use of online banking.
PERAN INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 I Putu Rana Mahendra Putra; A.A. Gede Krisna Murti; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

This study aims determine and analyze the role of intellectual capital and good corporate governance on the financial performance of state-owned companies listed on the Indonesia Stock Exchange for the 2021-2023 period. State-Owned Enterprises (BUMN) are companies that have an important role for the national economy in realizing community welfare. This study uses a quantitative method using secondary data collected and published by other parties obtained from the Indonesia Stock Exchange website, namely www.idx.co.id and the Indonesia Capital Market Director. The data analysis technique used is panel data regression to test the relationship between independent variables (intellectual capital, good corporate governance), control variables (company size) with dependent variables (financial performance). The results of the study show that the three independent variables have a significant effect on financial performance. Based on the results of the hypothesis test, intellectual capital has a positive and significant effect on financial performance, good corporate governance has a negative and significant effect on financial performance, and company size has no effect on financial performance. Good corporate governance will help create conducive and accountable relationships between elements in the company, thereby increasing transparency and investor confidence.
Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
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.
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