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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Infestasi Jurnal Bakti Saraswati Bisma: Jurnal Bisnis dan Manajemen International Journal of Community Service Learning JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Dialektika: Jurnal Ekonomi dan Ilmu Sosial International Journal of Environmental, Sustainability, and Social Science Linguistic Community Services Journal Behavioral Accounting Journal Jurnal Akuntansi Trisakti Dedication : Jurnal Pengabdian Masyarakat Community Services: Sustainability Development
Ni Made Rai Juniariani
Universitas Warmadewa, Denpasar-Bali, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PKM Pemberdayaan UMKM Anyaman Sokasi Desa Kawan Bangli I Nyoman Kardana; I Gusti Ngurah Adi Rajistha; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 5 No. 2 (2024)
Publisher : Warmadewa Press

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

Abstract

Desa Kawan, yang terletak di Kabupaten Bangli, memiliki beberapa UMKM yang memproduksi kerajinan tangan tradisional khas Bali, terutama anyaman sokasi. Meskipun berperan penting dalam pelestarian budaya lokal, UMKM Anyaman Sokasi Tradisional menghadapi berbagai tantangan, seperti kurangnya pemahaman mengenai bahasa iklan untuk promosi dan pelabelan produk, keterbatasan inovasi motif, serta belum adanya sistem pembukuan keuangan yang memadai. Untuk mengatasi masalah tersebut, dilakukan pelatihan dan pendampingan dalam penggunaan bahasa iklan untuk pembuatan konten promosi audiovisual dan labeling produk sebagai upaya branding. Selain itu, diberikan bantuan bahan seperti bambu dan cat pewarna untuk memfasilitasi inovasi motif anyaman. Pendampingan pencatatan arus kas juga dilakukan untuk memantau pengeluaran dan pemasukan usaha. Hasil dari kegiatan ini menunjukkan bahwa mitra mampu mempromosikan produknya dengan lebih efektif melalui penggunaan bahasa iklan yang tepat, yang berdampak pada peningkatan penjualan melalui media sosial. Labeling produk membantu branding dan memperluas pasar, sementara pencatatan arus kas mempermudah mitra dalam mengelola keuangan usahanya.
Village Waste Management Strategy as an Economic Asset: Accounting Evaluation an Implementation of Sustainable Practices in Bongkasa Village, Abiansemal District, Badung Regency ASRIDA, Putu Diah; JUNIARIANI, Ni Made Rai; DEWI, A A Istri Krisna Gangga
Community Services: Sustainability Development Vol. 1 No. 3 (2024): Community Services: Sustainability Development (July - October 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i3.57

Abstract

Bongkasa Village faces significant challenges in waste management, which has become increasingly complex due to population growth, cultural activities, and rising consumption. The Community Service Program (KKN-PMM) aims to evaluate the economic potential of waste management using an accounting approach, enabling efficient and sustainable management of waste. Additionally, this program seeks to empower the local community with knowledge and skills in environmentally friendly and economical waste management practices, contributing to the creation of a clean, healthy, and attractive village environment for eco-tourism development. This service indicates that although the community's knowledge of waste management is fairly good, there are differing views on the burden of waste management. To address this, it is recommended to implement activity-based budgeting that includes budget allocation for facilities, sorting technology, and incentive programs. By making appropriate budget allocations and ensuring good oversight, it is hoped that the efficiency and effectiveness of the waste management program can improve. Furthermore, continuous socialization and education through routine outreach programs are essential to enhance community knowledge, starting from elementary school students about the importance of waste sorting and its benefits for the environment. The support provided must be integrated with budget management to ensure that all aspects of the ongoing program can be optimized, fostering active community participation and improving waste management quality in Bongkasa Village.
Implementation Of The Triple Bottom Line In Cooperative Performance Assessment JUNIARIANI, Ni Made Rai; LESTARI, Ni Luh Putu Ratna Wahyu
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.92

Abstract

This study explores and describes the facts about what is felt and experienced directly by the informants in-depth on the application of the Triple Bottom Line (TBL) concept in cooperatives. The research uses a non-positivistic method with a qualitative design and a case study approach. Data analysis was carried out by conducting interviews with informants who were directly related to the implementation of the TBL concept, namely the chairman of the cooperative, the members of the cooperative, and the employees of the cooperative. Based on data analysis and in-depth interviews with informants, it can be concluded that the Savings and Loans Cooperative (KSP) Jumari has implemented the TBL concept well and the impact of this application for KSP Jumari is that the KSP Jumari economy always grows positively. This is inseparable from the active participation of members and employees of KSP Jumari themselves. This is inseparable from the trust of members to KSP Jumari and this is also the impact of the cooperative's concern for the environment so that the existence of KSP Jumari is better known. The financial condition alone is not enough to guarantee the value of the company to grow sustainably.
Mempertahankan Desa Belega Sebagai Sentra Pengrajin Bambu Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol. 4 No. 3 (2020): August 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.907 KB) | DOI: 10.23887/ijcsl.v4i3.28946

Abstract

Kabupaten Gianyar khususnya di Desa Belega, Kecamatan Blahbatuh,  sebagai sentra penghasil kerajinan dari bambu, merupakan ciri khas dari desa ini, sehingga mendapat julukan Desa Bambu. Salah satu pengerajin bambu yang berasal dari desa tersebut adalah Bapak I Nyoman Sudiarta dengan spesifikasi produk adalah furniture seperti set kursi, roomdivider (sekat ruangan), hanger dan bale bambu. Terdapat beberapa permasalahan terkait dengan pengelolaan manajemen usaha dari usaha yang ditekuni dari tahun 2000an tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.
Pendampingan Pencatatan Keuangan dan Pemasaran Sarathi Banten Mariyatni, Ni Putu Sri; Juniariani, Ni Made Rai; Pratama, Agus Darma Yoga
International Journal of Community Service Learning Vol. 5 No. 2 (2021): May 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.12 KB) | DOI: 10.23887/ijcsl.v5i2.35069

Abstract

Tukang banten atau disebut juga Sarathi banten adalah seseorang yang memiliki kewajiban serta tanggung jawab untuk mempersiapkan sarana persembahan terkait dengan upacara yang dilaksanakan oleh umat Hindu. Ibu Dewa Ayu Astiti adalah salah satu penjual banten sekaligus sebagai Sarathi atau tukang banten,  yang sudah ditekuni sejak  tahun 2012  berlokasi di desa Kapal, kecamatan Mengwi, kabupaten Badung, Terdapat beberapa permasalahan mitra terkait dengan pengelolaan manajemen usaha, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produknya, dan lay out untuk menata banten belum teratur. Jenis kegiatan yang dilakukan untuk membantu Sarathi adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pendampingan dalam pemasaran produk serta membantu pengadaan sarana prasarana yang dibutuhkan. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi usahanya. Hasil dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja.
The Impact of Effective Corporate Governance on The Quality of Financial Reports, Mediated by The Use of Information Technology Putra, I Putu Mega Juli Semara; Juniariani, Ni Made Rai
Juara: Jurnal Riset Akuntansi Vol. 15 No. 1 (2025): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v15i1.9737

Abstract

Purpose—The paper aims to examine the impact of good corporate governance on the quality of financial reports using the mediation effect of information technology utilization. Methodology—This study was conducted in all Lembaga Perkreditan Desa (LPDs) in Bali. The study population included 1,334 LPDs based on data from Bali LP-LPDs as of 2022. The objects in this study include good corporate governance, the use of information technology, and the quality of LPD financial reports. The research sample was 299, which was determined based on a proportionate stratified random sampling design. Findings— The findings indicate that the use of sound corporate governance principles is very important to ensure better and more reliable financial report quality. The use of information technology is able to mediate the relationship between good corporate governance and the quality of financial reports. This shows that the application of information technology in an organization can act as a link between the tenets of effective corporate governance and the integrity of financial statements. Research limitations—The limitation of this study is that was conducted at LPDs in Bali, so caution is needed in generalizing the research results. The R Square value is 64.4%, so that indicates that there are numerous more elements influence the quality of financial reports. Paper type— research paper.
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.
Peningkatan Keahlian Manajerial Melalui Pengelolaan Akuntansi Biaya Produksi dan Sumber Daya Manusia Juniariani , Ni Made Rai; Damayanti , Ni Nyoman Sri Rahayu; Pertama , I Gede Agung Wira
Dedication : Jurnal Pengabdian Masyarakat Vol 9 No 2 (2025)
Publisher : LPPM Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v9i2.2593

Abstract

Mitra merupakan kelompok pengrajin ukir yang terdiri dari 15 penggrajin ukir. Kelompok pengrajin dipimpin oleh I Made Wirama. Persaingan usaha yang semakin ketat, menjadi salah satu motivasi bagi mitra untuk berbenah. Namun, mitra mengungkapkan beberapa permasalahan terkait operasionalnya seperti pemahaman terkait penentuan harga pokok produksi yang belum memadai, pembagian job description yang belum jelas, serta terbatasnya alat produksi. Mengacu pada kondisi tersebut, kami berupaya untuk meningkatkan kapabilitas manajemen terkait perhitungan harga pokok produksi yang dilakukan dengan sosialisasi, identifikasi beban, serta simulasi perhitungan. Selanjutnya memberikan pelatihan terkait pengelolaan sumber daya pengukir yang dilakukan dengan mengidentifikasi tugas pokok pengukir serta simulasi pembuatan job descsription. Memberikan bantuan berupa alat produksi berupa mesin tatah, gerinda, bor, dan kuas. Setelah program pengabdian selesai dilaksanakan, kami melakukan evaluasi pemahaman mitra dengan memberikan kuesioner. Hasil evaluasi menunjukan bahwa mitra relatif cukup paham terkait materi pengabdian yang kami berikan
THE EFFECT OF SUSTAINABILITY REPORTING, INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS REGARDING PROFIT MANAGEMENT IN COMPANIES FOOD AND BEVERAGE SECTOR Pramaiswari, Made Adinda Anugrah Deva; Saputra, Komang Adi Kurniawan; Juniariani, Ni Made Rai
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26216

Abstract

Financial reports are a crucial instrument for investors in making long-term investment decisions. However, information asymmetry often leads managers to engage in earnings management practices that can mislead users and harm investors. This phenomenon is particularly relevant in the post-pandemic food and beverage sector (2021-2023), where fluctuations in operating costs increase the risk of earnings manipulation to maintain market reputation. This study aims to analyze the influence of sustainability reporting, institutional ownership, managerial ownership, and independent boards of commissioners on earnings management. The research method used was quantitative with a purposive sampling technique, resulting in a sample of 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple linear regression to examine the relationships between the variables. The results indicate that sustainability reporting, managerial ownership, and independent boards of commissioners have a significant influence on reducing earnings management practices. This demonstrates that ESG transparency and internal governance mechanisms are effective in aligning interests and strengthening oversight. Conversely, institutional ownership was found to have no significant effect on earnings management, indicating that the role of institutional investors in external oversight is not yet optimal in this sector. This research provides empirical evidence on the importance of strengthening governance structures and non-financial transparency as strategies to mitigate information asymmetry. For regulators and companies, these results emphasize the need for standardization of sustainability reporting to improve earnings quality and protect the integrity of the Indonesian capital market.
Co-Authors Agus Darma Yoga Pratama Damayanti , Ni Nyoman Sri Rahayu DEWI, A A Istri Krisna Gangga Endra, I Nyoman Hanny Hafiar I Gede Ngurah Sunatha I Gusti Ayu Agung Dian Susanthi I Gusti Ngurah Adi Rajistha I Nyoman Endra I Nyoman Kardana Jayawarsa, A.A. Ketut Komang Adi Kurniawan Saputra Made Gede Wirakusuma Mariyatni, Ni Putu Sri Mariyatni, Ni Putu Sri Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu widhiastuti, Ni Luh Putu Ni Made Intan Priliandani, Ni Made Intan Ni Made Suindari Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Ni Putu Sri Mariyatni Pertama , I Gede Agung Wira PRAMAISWARI, Made Adinda Anugrah Deva Putra, I Putu Mega Juli Semara Putu Diah Asrida Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari, Putu Dian Ratna Wardani Sanjaya, I Ketut Puja Wirya