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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Journal of Tourism Economics and Policy Behavioral Accounting Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing International Journal of Economics, Management and Accounting Sasambo: Jurnal Abdimas (Journal of Community Service)
Ni Made Intan Priliandani, Ni Made Intan
Fakultas Ekonomi, Universitas Warmadewa, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pelatihan Pembukuan dan Pemasaran Digital UMKM Industri Gerabah Desa Pejaten Kecamatan Kediri Tabanan Bali Ni Made Intan Priliandani; I Dewa Ayu Kristiantari; I Gusti Ayu Athina Wulandari
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 4 (2024): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i4.2154

Abstract

Kegiatan pelatihan dan pendampingan ini bertujuan untuk meningkatkan kapasitas pelaku UMKM industri gerabah di Desa Pejaten, Bali, dalam manajemen keuangan, pemasaran digital, dan tata kelola perusahaan. Metode pelaksanaan meliputi pelatihan interaktif, observasi langsung, dan pendampingan yang disesuaikan dengan kebutuhan mitra. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta terkait pembukuan sederhana (50%), penerapan kebijakan tata kelola (75%), dan interaksi pemasaran digital (25%). Selain itu, penjualan melalui platform digital meningkat sebesar 15%, menunjukkan efektivitas pelatihan dalam mendukung transformasi digital. Kendati demikian, masih diperlukan pendampingan berkelanjutan untuk memastikan keberlanjutan implementasi dan konsistensi strategi. Temuan ini membuktikan bahwa pendekatan berbasis kebutuhan dan integrasi teknologi dapat memberikan dampak nyata pada pertumbuhan UMKM di era digital Training on Bookkeeping and Digital Marketing for MSMEs in the Pottery Industry of Pejaten Village, Kediri District, Tabanan, Bali This training and mentoring program aims to enhance the capacity of MSMEs in the pottery industry in Pejaten Village, Bali, focusing on financial management, digital marketing, and corporate governance. The implementation methods included interactive training, direct observation, and tailored mentoring sessions. The results showed significant improvements in participants' understanding of basic bookkeeping (50%), implementation of governance policies (75%), and digital marketing engagement (25%). Additionally, online sales increased by 15%, demonstrating the effectiveness of the training in supporting digital transformation. However, ongoing support is required to ensure consistent implementation and sustainability of strategies. These findings confirm that a needs-based approach and technology integration can have a tangible impact on the growth of MSMEs in the digital era.
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.
Determinants of Household Consumption Expenditure in Denpasar City I Gusti Ayu, Athina Wulandari; Intan Priliandani, Ni Made
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 5 (2024): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i5.210

Abstract

Consumption expenditure is one of the indicators used to measure the objective welfare of society. The average per capita household consumption expenditure in Denpasar City has decreased since 2020-2022 but remains the highest compared to other districts in Bali Province. The purpose of this study was to analyze the economic and social aspects in influencing household consumption expenditure in Denpasar City. Based on the results of the analysis using multiple linear regression analysis techniques, it was found that age had a positive but insignificant effect, while income had a positive and significant effect on household consumption expenditure in Denpasar City. The implication of this study is that the income used to increase household consumption expenditure that is consistent is fixed income. For Balinese Hindu families, rahinan and menyama braya are mandatory consumption expenditures in addition to primary needs that must be met.
KINERJA INDIVIDUAL KARYAWAN DITINJAU DARI KONSEP THEORY OF PLANNED BEHAVIOR (STUDI KASUS PADA DINAS PERPUSTAKAAN DAN KEARSIPAN KOTA DENPASAR) Ni Made Rai Juniariani; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.16

Abstract

The purpose of this study is to determine whether the concept of the theory of planned behavior in this research attitude toward behavioral is understood as self-motivation, subjective norms are understood as organizational culture and perceived behavioral control is understood as the ability of work to influence the performance of individual employees. This study uses primary data in the form of answers to questionnaires from employees of the Library and Archives Department of Denpasar City using the survey method. 44 samples were obtained using purposive sampling method. The method of analysis of this study uses multiple linear regression analysis. The results of testing hypotheses show that (1) self motivation positively affects the performance of individual employees. (2) organizational culture positively affects individual employee performance and (3) work ability influences individual employee performance. This research shows that individual employee performance is influenced by factors that exist in themselves and the environment in the organization or company.
Formulating an Accounting Education Objectives Concept: Based on The Sluku-Sluku Bathok Song Binti Shofiatul Jannah; Alvien Gunawan; Titik Agus Setiyaningsih; Ni Made Intan Priliandani
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5115

Abstract

This study is motivated by indicating that accounting is vulnerable to using only rational reason. The dominance of rational reason in accounting education is inseparable from the agency theory taught by accounting educators. Therefore, this study aims to build a concept of accounting education objectives based on the “sluku-sluku bathok” song. This study uses Fairclough's (1992) discourse analysis, which includes text analysis, discursive practices, and social practices. The text analysis stage identifies the lyrics of the "sluku-sluku bathok" song. The discursive practice stage is to interpret the "sluku-sluku bathok" song. The social practice stage is to explore how this song reflects the values ​​of Javanese society. As a result, the objectives of accounting education are complete with values. First, accounting education is a process of seeking actual knowledge. Second, accounting education balances dhikr and thought. Third, accounting education is about gaining pleasure in the world and the hereafter. The "pleasure” in question is the true pleasure of meeting God in the hereafter. The results of this study open up a new path in accounting education, with the hope of producing accounting professionals who not only have technical competence but are also strong in character building and can balance worldly and spiritual aspects.
Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability PRILIANDANI, Ni Made Intan; WULANDARI, I Gusti Ayu Athina; PARAMITA, Anak Agung Gde Krisna
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1592

Abstract

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.
Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village MARTINI, Ni Putu Riski; PRILIANDANI, Ni Made Intan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1597

Abstract

Waste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle.
Pemberdayaan UMKM Pengrajin Genteng Tanah Liat Di Desa Pejaten, Kediri-Tabanan, Bali WULANDARI, I Gusti Ayu Athina; PRILIANDANI, Ni Made Intan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.393 KB) | DOI: 10.38142/ahjpm.v1i2.313

Abstract

Atap merupakan bagian terpenting dari sebuah rumah karena atap melindungi pemilik rumah dari sinar matahari dan hujan. Banyak cara untuk membuat atap rumah yaitu salah satunya adalah dengan menggunakan genteng. Genteng terbuat dari berbagai macam material salah satunya adalah tanah liat. Program Kemitraan Masyarakat (PKM) ini dilatarbelakangi oleh banyaknya usaha genteng di Pejaten yang merupakan suatu usaha turun temurun yang sejatinya memiliki potensi untuk dikembangkan menjadi destinasi wisata alternatif. Genteng khas pejaten dikenal sampai masyarakat luar Bali. Program Kemitraan Masyarakat merupakan suatu wadah untuk membantu mitra dalam mengembangkan usahanya. Tujuan program kemitraan masyarakat ini adalah membantu mitra dalam membuat pembukuan atau catatan terkait dengan transaksi pendapatan, pengeluaran, dan biaya produksi, harga pokok produksi, sehingga mitra mengetahui secara pasti  laba dan rugi usaha. Selain itu juga mitra juga mampu memahami tata kelola perusahaan terutama dalam hal menetukan strategi produksi dan pemasaran. Tujuan selanjutnya adalah mitra memiliki sistem pemasaran yang baik.
Increasing the Competency of Water Farmer Farmers Regarding Sales Recording and Marketing Strategies in The Medium Village of Abiansemal Badung PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; SARI, Ni Made Taman
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

Abstract

Most of the livelihoods of the residents of Medium Village are as water farmers. The  obstacle  faced  by  water  henna  farmers  in  Sedang  Village  is  the  lack  of knowledge  of  farmers  in  marketing  strategies  for  their  water henna  flower harvest,  apart  from  that,  water  henna  farmers  in  Medium  Village  still  have minimal knowledge  about  the  importance of making  a daily sales record book. The  solution  that  can  be  given  to  overcome  this  problem  is  by  providing knowledge  to  water  henna  farmers  in  the  Medium  Village  to  prepare  a  sales record book. This is done to help water henna farmers in the Medium Village to be able to know the profits they can make and be able to predict their financial performance. The next solution is to provide knowledge about online marketing media by utilizing social media, this is provided to help water henna farmers in Medium Village to be able to market their crops more widely.
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) -
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.
Co-Authors Agung Kepakisan Mandala, I Gusti Ngurah Alvien Gunawan Anak Agung Gde Krisna Paramita DEWI, Ni Kadek Sintiya Purnama Endra, I Nyoman Gde Deny Larasdiputra I Dewa Ayu Kristiantari I Dewa Kristiantari I Gusti Ayu Athina Wulandari I Gusti Ayu Ratih Permata Dewi I Gusti Ayu, Athina Wulandari I Kt Puja Wirya Sanjaya I Nyoman Endra Ida Bagus Putra Astika Jannah, Binti Shofiatul Komang Adi Kurniawan Saputra Komang Fanny Krisnayanti Arta Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Taman Sari Ni Putu Sri Mariyatni Putra, I Gst. B. Ngr. P. Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Putu Yudha Asteria Putri Sumartini, Ade Ruly Titik Agus Setiyaningsih TRISNADEWI, A.A Ayu Erna Wulandari, I Gusti Ayu Athina