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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 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.
Penguatan Sistem Pemasaran dan Akuntansi Manajemen Bagi UMKM Jajanan Tradisional Pia Khas Bali: Strategi Menuju Usaha Berkelanjutan Carlos W, I Gede Nyoman; Putri, Putu Yudha Asteria; Dewi, Anak Agung Istri Pradnyarani
Insanta : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2025): INSANTA: Jurnal Pengabdian Kepada Masyarakat, Volume 3 Nomor 4, Oktober 2025
Publisher : LPP ARROSYIDIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61924/insanta.v3i4.113

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, termasuk UMKM pia khas Bali yang berpotensi besar sebagai ikon kuliner daerah. Namun, sebagian besar pelaku UMKM masih menghadapi kendala dalam pemasaran yang bersifat konvensional dan manajemen keuangan yang belum sistematis, sehingga membatasi daya saing dan skala usaha. Program pengabdian masyarakat ini dilaksanakan di Desa Pering, Kecamatan Blahbatuh, Kabupaten Gianyar dengan tujuan meningkatkan kapasitas UMKM melalui strategi pemasaran digital, penerapan akuntansi manajemen sederhana, serta inovasi produk dan kemasan. Metode yang digunakan adalah participatory action, yang melibatkan pelaku usaha secara aktif pada tahap observasi, pelatihan, pendampingan, hingga evaluasi. Hasil kegiatan menunjukkan adanya peningkatan keterampilan pemasaran digital melalui media sosial dan marketplace, kerapian pencatatan keuangan dengan aplikasi sederhana, serta pengembangan inovasi produk yang lebih menarik. Program ini membuktikan pentingnya dukungan teknologi dan pendampingan berkelanjutan dalam meningkatkan daya saing UMKM secara adaptif dan berkelanjutan.
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) - In Pre
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 : Indonesia Strategic Sustainability

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

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.
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.
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