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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 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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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.
Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
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.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
Co-Authors Agung Kepakisan Mandala, I Gusti Ngurah Alvien Gunawan DEWI, Ni Kadek Sintiya Purnama Endra, I Nyoman Gde Deny Larasdiputra I Dewa Ayu Kristiantari I Dewa Ayu Kristiantari I Gusti Ayu Athina Wulandari I Gusti Ayu, Athina Wulandari I Kt Puja Wirya Sanjaya I Nyoman Endra Ida Bagus Putra Astika Jannah, Binti Shofiatul Komang Adi Kurniawan Saputra Mariyatni, Ni Putu Sri MARTINI, NI PUTU RISKI Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Rai Juniariani Ni Made Rai Juniariani Ni Made Taman Sari Ni Putu Sri Mariyatni Paramita, Anak Agung Gde Krisna 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