Article Per Year (5 Year)
p-Index From 2021 - 2026
5.915
P-Index
This Author published in this journals
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

Published : 59 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 59 Documents
Search

 2   3   4   5   6 
Empowering Wana Kriya MSMEs Through Utilizing Local Wood Into Decoration and Accessory Products Ni Putu Emilika Budi LESTARI; I Kadek PRANAJAYA; Putu Yudha Asteria PUTRI; Ni Made Emmi Nutrisia DEWI; Ni Komang PRASIANI; I Gusti Ngurah Agung Kepakisan MANDALA; Ngurah Gede Dwi MAHADIPTA; Ni Kadek Ayu Pradnya PARAMITA; Gede Dharma Arya WICAKSANA; Irfan CAHYONO; Dhanendra WIRATAMA; Ida Bagus Surya WIBAWA
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.
Penguatan Sistem Pemasaran dan Akuntansi Manajemen Bagi UMKM Jajanan Tradisional Pia Khas Bali: Strategi Menuju Usaha Berkelanjutan I Gede Nyoman Carlos W; Putu Yudha Asteria Putri; Anak Agung Istri Pradnyarani Dewi
Insanta : Jurnal Pengabdian Kepada Masyarakat 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.
Peningkatan Omset Jajanan Tradisional Khas Bali melalui Digitalisasi Marketing dan Akuntansi I Gede Nyoman Carlos Wiswanatha Mada; Putu Yudha Asteria Putri; A.A Istri Pradnyarani Dewi
Insanta : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2026): INSANTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPP ARROSYIDIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61924/insanta.v4i3.246

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas dan omset UMKM Jajanan Tradisional Khas Bali di Desa Sukawati, Kabupaten Gianyar melalui penerapan digitalisasi marketing dan akuntansi manajemen sederhana. Mitra kegiatan adalah kelompok UMKM yang diketuai oleh Ibu Ni Ketut Wiryanti dan beranggotakan 10 orang, sebagian besar ibu rumah tangga yang memproduksi jajanan tradisional Bali, seperti jajan lapis, apem, sumping, wajik, cerorot, dan jajan bantal. Produk ini memiliki nilai ekonomi dan budaya karena banyak digunakan dalam kegiatan adat, keagamaan, rapat, pertemuan resmi, dan acara formal. Permasalahan utama yang dihadapi mitra meliputi pemasaran yang masih konvensional, jangkauan konsumen yang terbatas, produksi yang belum stabil, serta pencatatan keuangan yang belum tertib. Mitra juga belum memisahkan keuangan usaha dan rumah tangga, sehingga mengalami kesulitan dalam menghitung biaya produksi, keuntungan, dan arus kas usaha. Kegiatan pengabdian dilaksanakan melalui tahapan sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Materi kegiatan difokuskan pada pemanfaatan WhatsApp Business, Instagram, Facebook, marketplace, pembuatan katalog produk, pencatatan transaksi harian, pemisahan keuangan usaha, perhitungan biaya produksi, pengelolaan arus kas, serta penyusunan laporan laba-rugi dan laporan arus kas sederhana. Hasil kegiatan menunjukkan bahwa mitra memperoleh pemahaman dan keterampilan dalam pemasaran digital dan pengelolaan keuangan sederhana. Melalui program ini, mitra diharapkan mampu mengelola usaha secara lebih tertib, profesional, dan berkelanjutan, memperluas pasar, meningkatkan omset, serta menjaga keberlanjutan jajanan tradisional khas Bali sebagai produk budaya lokal.
Internal Control System as a Mediator of the Relationship between Good Corporate Governance and Fraud Prevention in Rural Banks in Bali Putu Yudha Asteria Putri; Ni Putu Monika Cahyanti; Ni Nyoman Sri Rahayu Damayanti; I Wayan Kartana; I Gusti Ngurah Agung Kepakisan Mandala
E-Jurnal Akuntansi Vol. 36 No. 6 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i06.p07

Abstract

Rising fraud incidents at Bali’s Rural Banks (BPR) threaten public confidence and the stability of financial institutions. Conflicting results in earlier studies about whether Good Corporate Governance directly prevents fraud reveal a research gap that calls for further exploration, especially regarding potential mediating factors. This study investigates how Good Corporate Governance influences fraud prevention and assesses whether the internal control system functions as a mediator. Using a quantitative survey design, the research sampled 177 managers and employees from BPRs in Bali through saturated sampling. Data were analyzed with Structural Equation Modeling using Partial Least Squares (SEM-PLS). Findings show that Good Corporate Governance positively and significantly affects both fraud prevention and the internal control system. The internal control system likewise has a positive and significant impact on fraud prevention and partially mediates the relationship between Good Corporate Governance and fraud prevention. The results suggest that effective fraud reduction in the banking sector requires translating good corporate governance into strengthened internal control systems
Moderating Role of Audit Quality in Ethical Culture, Internal Control, and Fraud Prevention Defiyani Harefa; I Wayan Kartana; A.A. Gede Krisna Murti; A.A. Bagus Amlayasa; I Made Putu Yudha Asteria Putri
International Journal of Islamic Business and Management Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v6i2.1960

Abstract

Fraud risk remains a significant governance concern for Indonesian rural banks, whose compact structures, limited segregation of duties, and close interpersonal relationships can weaken conventional safeguards. This study examines whether organizational ethical culture and internal control improve fraud prevention and whether audit quality strengthens those relationships. A causal, cross-sectional survey was conducted among 85 employees from 22 participating rural banks in Denpasar, Bali, during March-April 2026. Respondents were selected purposively because they held managerial, finance, accounting, human-resource, operational, or internal-audit roles and had relevant exposure to external audit. The data were analyzed using partial least squares structural equation modeling. Organizational ethical culture (β = 0.310, p < 0.01) and internal control (β = 0.391, p < 0.01) positively affected fraud prevention. Audit quality also had a positive direct effect (beta = 0.242, p = 0.017). However, audit quality did not moderate the effect of ethical culture (β = -0.082, p > 0.05) or internal control (β = 0.055, p > 0.05). The model explained 81.5% of the variance in fraud prevention The absence of moderation reflects the nature of external audit itself. External audit provides assurance that financial statements comply with applicable accounting standards and are free from material misstatement. Because it is annual, retrospective, and evidence-based, audit quality contributes to fraud prevention directly—by raising detection risk and prompting correction—but is not embedded in daily operations and therefore does not strengthen how ethical culture and internal control work. Ethical culture and internal control, by contrast, are embedded in day-to-day banking activities and thus operate continuously as effective prevention mechanisms. Audit quality therefore serves as an additive, independent layer of assurance rather than a contingent amplifier.
Integrating Simons’ Levers of Control and Merchant–Van der Stede’s Typology: The Impact of Management Control Systems and Belief Systems on Organizational Performance in Indonesian Traditional Banks Putu Yudha Asteria Putri; Ni Made Rai Juniariani; I Gusti Ayu Ratih Permata Dewi; Andriana; I Gusti Ngurah Agung Kepakisan Mandala; Ardi Gunardi
Jurnal Ilmiah Akuntansi Vol 11 No 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v11i1.111833

Abstract

New Public Management (NPM) aims to enhance efficiency, effectiveness, and accountability in public sector organizations. In Indonesia, its implementation faces challenges such as bureaucratic resistance, limited oversight, and digital disparities. This study examines how management control systems (MCS)—including personnel, cultural, results, and action controls—affect organizational performance in traditional financial institutions, using the frameworks of Simons’ Levers of Control and Merchant & Van der Stede’s typology. Using survey data from employees and managers of traditional financial institutions in Indonesia, this study applies PLS-SEM to test the direct effects of control systems and the moderating role of belief systems. The findings show that none of the control types significantly influence organizational performance. Personnel and cultural controls tend to function symbolically or procedurally, results controls may trigger stress or unintended behavior, and rigid action controls reduce organizational flexibility. Belief systems strengthen personnel controls but do not significantly moderate the relationship between other control types and performance. These results indicate that standardized MCS frameworks may have limited effectiveness in this context, highlighting the need for more adaptive, value-based, and context-sensitive approaches to improving organizational performance in Indonesia’s public sector.
Makna Akuntabilitas dan Kepercayaan Stakeholder Dalam Penerapan Sistem Akuntansi Berbasis Ai di Perusahaan Jasa Keuangan Indonesia Anak Agung Istri Pradnyarani Dewi; Putu Yudha Asteria Putri
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.
Corporate Governance Sebagai Pemoderasi Green Accounting dan Corporate Social Responsibility Terhadap Kinerja Keuangan Putu Dian Pradnyanitasari; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 12 No 2 (2026): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v12i2.759

Abstract

The Role of Corporate Governance in Moderating the Effect of Board Gender Diversity and Managerial Ownership on Tax Aggressiveness Anak Agung Made Dian Oktavianti; Putu Yudha Asteria Putri; Ni Nengah Seri Ekayani; Partiwi Dwi Astuti; I Wayan Kartana
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1942

Abstract

Purpose – This study examines the effects of board gender diversity, managerial ownership, and corporate governance on tax aggressiveness, and investigates the moderating role of corporate governance in those relationships. It is grounded in Agency Theory, Corporate Governance Theory, Gender Socialization Theory, and Risk Aversion Theory. Methodology/approach – The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, 36 companies with 180 firm-year observations were selected. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. Findings – Board gender diversity has a positive and significant effect on the Effective Tax Rate (ETR), suggesting that greater gender diversity is associated with lower tax aggressiveness. Managerial ownership has no significant effect on ETR, while corporate governance has a positive and significant effect on ETR, implying that stronger governance enhances tax compliance. However, corporate governance does not significantly moderate the relationship between board gender diversity and tax aggressiveness, nor between managerial ownership and tax aggressiveness. Novelty/value – The influence of board gender diversity and managerial ownership on tax aggressiveness is primarily determined by firms' internal characteristics rather than by the effectiveness of corporate governance as a moderating mechanism. The study integrates four theoretical perspectives into a single moderation-based empirical model.
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