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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 Jurnal Ilmiah Tata Sejuta STIA Mataram 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 International Journal of Islamic Business and Management Review Warmadewa Minesterium Medical Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Mandiri SENTRI: Jurnal Riset Ilmiah Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Jurnal Akuntansi Manado (JAIM) INSANTA: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Akuntansi Warmadewa Jurnal Pengabdian Masyarakat Journal of Social Service and Empowerment E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi E-Jurnal Akuntansi
Putu Yudha Asteria Putri
Universitas Warmadewa
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Physics 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.
Membangun Generasi Sehat Melalui Demonstrasi Masak Bergizi yang Berpotensi Menjadi Peluang Usaha Keluarga Ni Made Gita Kusuma Dewi; Fransiscus Fiano Anthony Kerans; Ni Putu Diah Witari; Putu Yudha Asteria Putri; I Gusti Agung Istri Mahaswari; Ni Putu Ayu Dian Maharani
Warmadewa Minesterium Medical Journal Vol. 5 No. 1 (2026): Januari 2026
Publisher : Warmadewa University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmmj.5.1.2026.43-49

Abstract

Pemenuhan gizi yang seimbang merupakan fondasi penting dalam membentuk generasi yang sehat dan produktif, terutama pada masa golden age balita, yaitu periode emas pertumbuhan yang sangat menentukan perkembangan fisik, kognitif, dan emosional anak. Pada fase ini, kekurangan gizi dapat berdampak jangka panjang terhadap kualitas sumber daya manusia, sehingga diperlukan intervensi edukatif yang tepat sasaran dan mudah diterapkan oleh keluarga. Kegiatan “Membangun Generasi Sehat Melalui Demonstrasi Masak Bergizi yang Berpotensi Menjadi Peluang Usaha Keluarga” diselenggarakan sebagai upaya untuk menumbuhkan kesadaran masyarakat, khususnya orang tua balita, mengenai pentingnya pemenuhan gizi spesifik pada masa pertumbuhan awal kehidupan. Kegiatan ini menggunakan pendekatan partisipatif melalui penyuluhan interaktif dan praktik langsung memasak menu bergizi seimbang. Peserta dibekali pengetahuan mengenai kebutuhan zat gizi esensial bagi balita, seperti protein hewani, zat besi, kalsium, vitamin, dan serat, serta dampaknya terhadap tumbuh kembang anak. Selain itu, peserta juga dilatih mengolah bahan pangan lokal yang mudah diakses menjadi hidangan sehat, menarik, dan sesuai dengan selera balita, sehingga dapat meningkatkan kepatuhan anak terhadap konsumsi makanan bergizi. Hasil kegiatan menunjukkan antusiasme peserta yang tinggi, dengan keterlibatan ibu dan ayah balita dalam kegiatan pemenuhan gizi anak. Terjadi peningkatan pengetahuan gizi peserta dari 65% sebelum kegiatan menjadi 85% setelah kegiatan, serta peningkatan keterampilan pengolahan makanan bergizi dari 70% menjadi 80%. Hasil ini menunjukkan meningkatnya kesadaran peserta akan pentingnya variasi menu sehat dan potensi pengembangan keterampilan memasak sebagai peluang usaha rumah tangga. Program ini membuktikan bahwa edukasi gizi yang aplikatif dan kontekstual tidak hanya efektif dalam membangun generasi sehat sejak dini, tetapi juga berkontribusi pada penguatan ketahanan ekonomi keluarga.  
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.
KINERJA BERKELANJUTAN UMKM DI BALI: PERAN LITERASI KEUANGAN INOVASI FINTECH DAN INKLUSI KEUANGAN I Gusti Ngurah Agung Kepakisan Mandala; Putu Yudha Asteria Putri
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.
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 Istri Pradnyarani Dewi A.A. Gede Krisna Murti A.A. Gede Krisna Murti Agung Kepakisan Mandala, I Gusti Ngurah Anak Agung Bagus Amlayasa Anak Agung Made Dian Oktavianti Andriana Ardi Gunardi Cahyono, Irfan Claudia W.M Korompis Cok Istri Ratna Sari Dewi Defiyani Harefa Dewi, Anak Agung Istri Pradnyarani Dewi, I Gusti Ayu Ratih Permta DEWI, Ni Kadek Sintiya Purnama Dhanendra WIRATAMA Diana, Ketut Emilika Budi Lestari, Ni Putu Fransiscus Fiano Anthony Kerans Gede Dharma Arya WICAKSANA I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Kristiantari I Gede Nyoman Carlos W 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 Agung Istri Mahaswari I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Ratih Permata Dewi I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Agung Kepakisan MANDALA I Gusti Ngurah Agung Kepakisan Mandala I Gusti Ngurah Agung Kepakisan Mandala I Gusti Ngurah Agung Kepakisan Mandala I Kadek PRANAJAYA I Putu Rana Mahendra Putra I Wayan Gde Yogiswara Darma Putra Ida Ayu Agung Idawati Ida Bagus Putra Astika Ida Bagus Surya WIBAWA Irfan CAHYONO Kartana, I Wayan Komang Adi Kurniawan Saputra Luh Putu Lusi Setyandarini Surya Luh Suariani, Luh Mada, I Gede Nyoman Carlos W. Made Gede Wirakusuma Made Yenni Latrini Ngurah Gede Dwi Mahadipta Ngurah Gede Dwi MAHADIPTA Ni Kadek Ayu Pradnya PARAMITA Ni Komang PRASIANI Ni Made Emmi Nutrisia DEWI Ni Made Emmi Nutrisia Dewi, Ni Made Ni Made Gita Kusuma Dewi Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nengah Seri Ekayani Ni Putu Ayu Dian Maharani Ni Putu Diah Witari, Ni Putu Ni Putu Emilika Budi Lestari Ni Putu Emilika Budi LESTARI Ni Putu Monika Cahyanti Nugraha, Putu Gede Wahyu Satya PARAMITA, Ni Kadek Ayu Pradnya Partiwi Dwi Astuti Pertama, I Gde Agung Wira Pradnya Paramita, Ni Kadek Ayu Pranajaya, I Kadek Prasiani, Ni Komang Putu Ayu Sita Laksmi Putu Ayu Sriasih Wesna Putu Diah Putri Idawati Putu Diah Putri Idawati Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Santini, Ni Made Sintia Dewi, Ni Kadek Tarisa Sri Rahayu Damayanti Suindari, Ni Made Vidyantari, Putu Kemala WIBAWA, Ida Bagus Surya WICAKSANA, Gede Dharma Arya Wika Artawan, I Kadek WIRATAMA, Dhanendra Yogantari, Made Vairagya