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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Juara: Jurnal Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) AGRIMOR Jurnal Akuntansi dan Perpajakan Monex: Journal of Accounting Research Jurnal Riset Akuntansi Dan Bisnis Airlangga CARADDE: Jurnal Pengabdian Kepada Masyarakat WIDYABHAKTI Jurnal Ilmiah Populer International Journal of Natural Science and Engineering EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Jurnal Ilmiah Akuntansi dan Bisnis Management Studies and Entrepreneurship Journal (MSEJ) JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti International Journal of Education, Social Studies, And Management (IJESSM) Parta: Jurnal Pengabdian Kepada Masyarakat Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Bansi (Jurnal Bisnis Manajemen Akuntansi) JRABA Akses: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Universitas Ngurah Rai Dharma Jnana Jurnal Abdi Dharma Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Inovasi Akuntansi Jurnal Ekonomi dan Bisnis SENEMA
Luh Gede Kusuma Dewi
Universitas Pendidikan Ganesha
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Pengaruh Penyaluran Kredit, Pertumbuhan Tabungan, dan Kredit Bermasalah Terhadap Profitabilitas Pada Sektor Perbankan yang Terdaftar di BEI Tahun 2019-2023 Lestari, Ni Komang Meira Diah; Dewi, Luh Gede Kusuma
Jurnal Akuntansi Profesi Vol. 16 No. 01 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i01.93306

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penyaluran kredit terhadap profitabilitas, pertumbuhan tabungan terhadap profitabilitas, dan pengaruh kredit bermasalah terhadap profitabilitas Pada Sektor Perbankan di Bursa Efek Indonesia. Jenis penelitian ini menggunakan kuantitatif deskriptif yang menggambarkan informasi yang dikumpulkan secara objektif dengan menggunakan angka-angka. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Populasi pada penelitian sebanyak 47 sektor perbankan yang terdaftar di BEI. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling sehingga terdapat 37 sampel dengan 185 data penelitian. Teknik analisis data yang digunakan adalah analisis regresi linier berganda, uji t dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa penyaluran kredit berpengaruh positif terhadap profitabilitas, pertumbuhan tabungan berpengaruh negatif terhadap profitabilitas, dan kredit bermasalah berpengaruh negatif terhadap profitabilitas. Hasil dari uji koefisien determinasi dengan nilai Adjusted R Square sebesar 0,485 yang artinya pada variabel penyaluran kredit, pertumbuhan tabungan, dan kredit bermasalah berpengaruh terhadap profitabilitas sebesar 48,5%. Sedangkan sisanya sebesar 51,5% dipengaruhi oleh variabel lain diluar dari penelitian yang diteliti.
Analisis Flypaper Effect dan Implikasinya Terhadap Kemandirian Fiskal Daerah: Efek Moderasi Upaya Pajak Dewi, Nyoman Ayu Wulan Trisna; Dewi, Luh Gede Kusuma; Wiguna, I Gd Nandra Hary
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): 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.v14i1.7870

Abstract

This study aims to analyze the flypaper effect phenomenon in Bali Province and its implications for regional fiscal independence. Furthermore, this research also examines the role of local tax efforts in the relationship between the flypaper effect and the regional fiscal independence of the regional government of Bali Province. It is hoped that the results of this research will provide implementation for regional governments in formulating policies that support the realization of fiscal decentralization in regional governments so that they are able to achieve regional financial independence and the effectiveness of PAD as a form of regional government fiscal performance. This research uses secondary data from the APBD of Regency/City Regional Governments throughout Bali Province from 2019–2022, obtained from dpjk.kemenkeu.go.id and bps.go.id. This research uses a multiple regression analysis approach and moderated regression (MRA). The results of this research indicate that the flypaper effect phenomenon occurs in the regional government of Bali province. The flypaper effect phenomenon has been proven to have a negative influence on regional fiscal independence; however, tax efforts are a homologizer moderator of the relationship between the flypaper effect and fiscal independence.
Analisis Efektivitas Program Pembinaan Kewirausahaan dalam Meningkatkan Profitabilitas Usaha Dewi, Ni Luh Putu Sandrya; Sujana, Ni Made Wanda Diajeng; Dewi, Luh Gede Kusuma
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10144

Abstract

MSME come from various circles, one of which is students. Seeing the large number of students who are entrepreneurs, the Ministry of Education and Culture moved the government to hold an entrepreneurial student development program or called P2MW. The target of this program is students who have businesses nationally. The P2MW program is divided into several activities, namely workshops, talk shows, webinars/seminars, workshops, as well as coaching and funding related to entrepreneurship. One of the selected student businesses from Mahasaraswati University Denpasar is AW Dimsum. The aim of this research is to determine qualitatively the development of AW Dimsum's business profits before and after participating in the P2MW program. This research is qualitative in nature by emphasizing comparative descriptions of results before and after participating in the p2mw program and theoretical studies from several literatures. This research uses data collection techniques in the form of structured interviews and field observations. The results of this research show that the series of P2MW programs that have only been running for one month have already seen an increase in profits of around 10 – 15%. It is hoped that business owners will be able to be consistent in running their business and develop creative ideas for developing their business in the future.
MENGUNGKAP STRATEGI KETAHANAN USAHA PENGUSAHA MUDA Dewi, Luh Gede Kusuma
Jurnal Ilmiah Manajemen & Bisnis Vol 6 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v6i2.3159

Abstract

Survey yang dilakukan oleh BPS menunjukkan banyaknya pelaku usaha yang mengalami penurunan pendapat akibat pandemic Covid-19. Fenomena ini juga terjadi dalam kiprah wirausaha yang dijalani oleh wirausaha muda dalam Asosiasi Pengusaha Muda di Fakultas Ekonomi Undiksha. Data awal terdapat 283 usaha yang terdaftar hingga tahun 2021, sedangkan hanya 72 unit usaha yang mampu bertahan. Menjadi pengusaha yang mampu bertahan di masa pandemi merupakan hal yang menarik untuk dianalisis strateginya. Tujuan penelitian ini adalah untuk mengetahui strategi ketahanan usaha anggota asosiasi pengusaha muda FE Undiksha di masa pandemi Covid-19. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data yang dikumpulkan melalui observasi, wawancara, FGD serta studi literatur. Dari hasil pengumpulan data, reduksi data dan hasil FGD ditemukan delapan inti pokok yang mendukung ketahanan usaha dari anggota asosiasi pengusaha muda FE Undiksha. Hal ini adalah strategi penjualan yang bervariatif untuk terus dapat menjalankan operasional usahanya; memanfaatkan peluang di dalam badai pandemi; menghadirkan berbagai solusi agar terus bisa bertahan; tetap memiliki pikiran positif dan pikiran kreatif; mengendalikan diri agar terus berusaha untuk bertahan; kiat penjualan yang sesuai dengan kondisi pandemi; serta strategi lainnya dalam menghadapi konsumen. Diharapkan hasil penelitian ini akan mampu menungkap strategi informan dalam mempertahankan usaha di tengah badai pandemi, sehingga kedepannya penelitian ini dapat dikembangkan kedalam bentuk pelatihan ataupun kurikulum yang membawa manfaat bagi para pengusaha mikro secara umum, dan kepada anggota asosiasi pengusaha muda FE Undiksha secara khusus, serta pihak-pihak terkait lainnya.
Investment Intentions Among Students in Bali Province Dewi, Luh Gede Kusuma; Wahyuni, Made Arie; Dewi, Nyoman Ayu Wulan Trisna
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1483

Abstract

During the Covid-19 pandemic, social media was filled with cryptocurrency investment, however the results of research in 2022 showed that only 17% of respondents were interested in investing in cryptocurrency. Therefore, this research was carried out again to determine the investment intentions of students in Bali Province. The results of this research found that currently, students have invested in savings, deposits, shares, gold, mutual funds and other types of investment. The conclusions that can be drawn are: students fully understand Access information about investments. Investment concepts. types of investment. Benefits from investment. ways to invest. investment instruments. However, there are still students who do not understand the basic knowledge of managing finances. the importance of financial planning in investment decisions. Investment for low income. Therefore, there is a need for further socialization regarding investment through formal channels such as schools or lectures and also non-formal channels such as social media.
SUSTAINABILITY ACCOUNTING IMPLEMENTATION IN HIGHER EDUCATION INSTITUTIONS: REFLECTION FROM UI GREENMETRIC RANKING Kurniawan, Putu Sukma; Dewi, Luh Gede Kusuma
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.658

Abstract

This study aims to identify sustainability accounting practices in Indonesia's higher education institutions (HEIs) and develop future recommendations. This study analyses reports and data from Indonesian universities ranked in UI GreenMetric. The recommendations are based on the data analysis stages. The findings indicate that a relatively small number of HEIs have adopted sustainability accounting practices. The study results have highlighted significant issues about sustainability accounting in HEIs, and recommendations have been proposed for future implementation. The findings of this study can inform the future implementation of sustainability accounting at the university level, providing a helpful reference point for university management and relevant stakeholders. This study aims to offer a novel perspective on the potential integration of sustainability accounting practices, particularly within the context of HEIs. Ultimately, the study aims to position sustainability accounting as a central tool for HEIs to transition toward more sustainable, transparent, and accountable practices and transform into the sustainable university.
Peran Good Governance Dalam Proses Anggaran, Verifikasi, Dan Pembayaran Di DPRD Buleleng Ida Ayu Rat Regita Cahyani; Luh Gede Kusuma Dewi; Nyoman Ayu Wulan Trisnadewi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10854

Abstract

Penelitian ini bertujuan untuk mendeskripsikan tata kelola proses anggaran, verifikasi, dan pembayaran yang berlangsung di DPRD Buleleng, menganalisis penerapan prinsip good governance dalam proses tersebut, serta mengungkap pemahaman dan praktik pelaku dalam mengimplementasikan prinsip good governance pada pelaksanaan tugas mereka. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif melalui wawancara dan dokumentasi terhadap pihak yang terlibat dalam pengelolaan keuangan. Hasil penelitian menunjukkan bahwa proses anggaran, verifikasi, dan pembayaran telah dilaksanakan secara sistematis, berjenjang, dan berpedoman pada regulasi yang berlaku. Penerapan prinsip good governance tercermin melalui transparansi, akuntabilitas, serta kepatuhan terhadap prosedur dan sistem administrasi keuangan. Meskipun demikian, masih ditemukan kendala teknis yang memerlukan peningkatan efektivitas sistem dan penguatan kapasitas aparatur agar tata kelola keuangan dapat berjalan lebih optimal.
The Impact of ESG, Capital Structure, and Asset Efficiency on Sustainable Growth Rate in Manufacturing Companies in Indonesia Putri, Meri Anjeli; Werastuti, Desak Nyoman Sri; Dewi, Luh Gede Kusuma
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 6 No. 1 (2026): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v6i1.1040

Abstract

This study aims to investigate the impact of Environmental, Social, and Governance (ESG) practices, capital structure, and asset efficiency on the Sustainable Growth Rate (SGR) of manufacturing companies listed on the Indonesia Stock Exchange between 2021 and 2024. Using secondary data from annual reports, ESG scores from Bloomberg, and financial data from the IDX website, the research explores the relationships between these factors. The results indicate that ESG and capital structure do not significantly impact SGR, suggesting that ESG efforts are largely compliance-driven and capital structure decisions are not directly linked to sustainable growth. However, asset efficiency, measured by Total Asset Turnover (TATO), was found to have a significant positive effect on SGR, highlighting the importance of efficient asset utilization in fostering long-term growth. This study contributes to understanding how internal resource management, rather than external factors, drives sustainable growth in Indonesia's manufacturing sector.
Literasi Keuangan Dan Resiliensi Keuangan Mahasiswa: Ditinjau Dari Perspektif Gender Nyoman Trisna Herawati; Luh Gede Kusuma Dewi; Made Ary Meitriana
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.43-56

Abstract

Nowadays, students are very active in using financial technology as a means of payment or investment. For this reason, good financial literacy and resilience are needed to maintain financial well-being in the future. This study aims to examine financial literacy and financial resilience in Accounting Study Program students from a gender perspective. The research method used a quantitative descriptive approach. A total of 156 active students of Universitas Pendidikan Ganesha became respondents. Data were collected using a financial literacy test and a financial resilience questionnaire. The results showed that the average level of financial literacy was moderate. Viewed from a gender perspective, the average financial literacy of women (M=9,36) is higher than that of men (M=9,31). However, the average financial resilience of men (M=50,72) is higher than that of women (M=50,15). Based on financial literacy indicators, men have a better understanding of the concepts of investment and insurance. Meanwhile, women have a better understanding of basic financial concepts and credit management. Based on financial resilience indicators, men have a better ability to control money, the ability to manage financial stress, and have financial planning. Women are able to watch their spending and have a better financial cushion. Financial literacy is positively correlated to financial resilience with a correlation value of 0,134 (p=0,047). These results indicate that there is a significant relationship between financial literacy and financial resilience. The higher a person's financial literacy will increase their financial resilience.
Pengaruh Nilai Jual Objek Pajak, Surat Pemberitahuan Pajak Terutang, dan Pendapatan terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Kabupaten Buleleng Luh Anggi Wahyuni; Luh Gede Kusuma Dewi; Made Arie Wahyuni
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1944

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Nilai Jual Objek Pajak, Surat Pemberitahuan Pajak Terutang, dan pendapatan terhadap kepatuhan wajib Pajak Bumi dan Bangunan Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausal. Populasi dalam penelitian ini adalah seluruh wajib Pajak Bumi dan Bangunan yang terdaftar pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Buleleng sebanyak 301.966 wajib pajak. Penentuan sampel menggunakan rumus Slovin dengan tingkat kesalahan 10% sehingga diperoleh sebanyak 100 responden dengan teknik proportional stratified random sampling. Data dikumpulkan melalui penyebaran kuesioner dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Nilai Jual Objek Pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Surat Pemberitahuan Pajak Terutang juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Selain itu, pendapatan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Hasil penelitian ini menunjukkan bahwa penetapan nilai objek pajak yang sesuai, informasi SPPT yang jelas, dan tingkat pendapatan yang lebih tinggi dapat meningkatkan kepatuhan wajib Pajak Bumi dan Bangunan di Kabupaten Buleleng.
Co-Authors Adinda Brahmiswari Ningrat Agus Arya Adi Putra I Gede Ak. S.E. Desak Nyoman Sri Werastuti . Alicia, Erica Astawa, I Gede Putu Banu Bhisma Putra Wasuka Darmayanti, Kadek Indah Dewi, Cokorda Istri Wulan Cintya Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti Dwi Tarisa Oktaviani Edy Sujana Febry Sugiantara Ferdinand Raygel Gede Aditya Putra Gede Agus Indrawan Gusti Ayu Yuni Astari Hemayani, Ni Made Indah Hitawasana, Putu Jyestha Hongutomo, Beatrix I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gusti Agus Wahyu Pratama I Gusti Ayu Putri Anggreni I Gusti Bagus Ngurah Darma Mahasidhi I Made Dwita Atmaja I Made Pradana Adiputra I Nyoman Ferdi Deva Pranata I Nyoman Tri Anindia Putra I Putu Arya Vidyananta I Putu Hery Putra Pratama I Putu Julianto Ida Ayu Rat Regita Cahyani Kadek Bagus Devana Arta Karmawan, I Putu Ketut Sepdyana Kartini Komang Adi Kurniawan Saputra Komang Yogiswara Lestari, Ni Komang Meira Diah Luh Anggi Wahyuni Luh Ari Arini Luh Gede Jayanti Mekar Sari Luh Gede Rahayu Budiarta Luh Madori Sekarasari Luh Putu Erlina Ariya Wati Made Arie Wahyuni Made Arie Wahyuni Made Ary Meitriana Made Ary Meitriana Made Dinda Mariadi Meitriana, Made Ary Ni Kadek Ary Meridianawati Ni Kadek Ayu Yusi Parwati Ni Kadek Sinarwati Ni Kadek Sri Widyantari Ni Komang Purwaningsih Ni Komang Sindy Puspita Dewi Ni Luh Asri Savitri Ni Luh Merdani Ni Luh Padmayani Ni Luh Putu Sandrya Dewi Ni Made Indah Hemayani Ni Made Noviyanthi Ni Made Sri Widiantari Ni Putu Rahayu Pratiwi Ni Wayan Sri Widari Novita Sri Rahayu Nyoman Ayu Wulan Trisna Dewi . Nyoman Ayu Wulan Trisnadewi Nyoman Trisna Herawati Nyoman Trisna Herawati Nyoman Trisna Herawati Oktayani, Komang Sri Padmayani, Ni Luh Parwati, Ni Kadek Ayu Yusi Pranata, I Nyoman Ferdi Deva Purwaningsih, Ni Komang Putra, I Gusti Ngurah Pradnyana Putri, Amanda Beta Ardelia Putri, Meri Anjeli Putu Ayu Kris Diantari Putri Putu Eka Dianita Marvialianti Dewi Putu Riesty Masdiantini Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Rizki Hidayahti Santoso Sandrya Dewi Sari, Luh Gede Jayanti Mekar Sativani, Agri Sayu Anggi Safitri Septiani, Luh Enik Sujana, Ni Made Wanda Diajeng Sunitha Devi Swari, Ni Kadek Chintya Widya Syafaah, Nur Triada, Komang Umbu Joka Wati, Luh Putu Erlina Ariya Wiradharma, I Gede Teguh Brahmastra