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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Abdi Insani Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Batara Wisnu : Indonesian Journal of Community Services Journal of Applied Sciences in Accounting, Finance, and Tax Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Innovative: Journal Of Social Science Research Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEKA Jurnal Akuntansi dan Perpajakan (JUPAK)
Ni Putu Budiadnyani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

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Kontribusi Jungle Gold Bali dalam Pengembangan Ekonomi Lokal Melalui Pemberdayaan Petani Kakao Ameliasari, Ni Ketut Arista; Budiadnyani, Ni Putu
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 8, No 2 (2025): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v8i2.8035

Abstract

Kakao merupakan hasil perkebunan yang memberikan kontribusi signifikan dalam peningkatan pendapatan negara. Biji kakao dimanfaatkan dalam proses pembuatan berbagai jenis cokelat. Salah satu perusahaan yang memanfaatkan biji kakao dari petani lokal dalam proses produksinya, yaitu Jungle Gold Bali. Jungle Gold Bali dipilih menjadi objek kajian karena menawarkan konsep wisata edukatif seputar pembuatan cokelat, dari biji kakao hingga menjadi produk cokelat siap konsumsi. Pemilihan destinasi ini turut didorong oleh relevansi yang tinggi antara kualitas biji kakao yang dihasilkan oleh petani dengan standar kualitas yang dibutuhkan oleh Jungle Gold Bali. Topik pengabdian masyarakat ini relevan untuk mengetahui jenis pemberdayaan yang sesuai bagi petani lokal untuk meningkatkan kualitas biji kakao yang mereka hasilkan. Meskipun permintaan pasar akan biji kakao berkualitas tinggi semakin meningkat, perusahaan masih menghadapi tantangan dalam memberdayakan petani untuk meningkatkan produktivitas dan kualitas panen mereka. Artikel ini mengkaji bagaimana kualitas kakao dapat ditingkatkan melalui pemberdayaan petani yang dilakukan Jungle Gold Bali. Metode yang digunakan oleh penulis berupa metode observasi dan wawancara. Hasil dari kegiatan pengabdian masyarakat menunjukkan bahwa pemberdayaan yang diberikan oleh Jungle Gold Bali kepada para petani mampu meningkatkan kualitas biji kakao secara signifikan. Artikel pengabdian ini diharapkan memberi kontribusi dalam pengembangan ekonomi melalui pemberdayaan petani kakao.
The Role of Good Corporate Governance in Moderating Credit Risk and Performance of Rural Banks Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu; Prena, Gine Das
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 1 (2025): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2025.004

Abstract

Purpose: This study aims to determine how credit risk affects the financial performance of rural banks (BPRs) and how good corporate governance can weaken this influence. The main objective is to improve the performance of BPRs through effective risk management and transparent governance. Methodology: This research uses quantitative research methods with a sample of 205 data from 18 BPRs in North Sulawesi. The sample determination was done using purposive sampling method. Data were analysed to understand the relationship between credit risk and firm performance, as well as the role of corporate governance in weakening the effect of credit risk. Finding: The results show that credit risk has a significant influence on firm performance, but good corporate governance can weaken this influence. This suggests that effective governance implementation can help BPRs better manage credit risk and improve financial performance. Implication: This research has practical implications for BPRs in developing stronger risk management systems and more transparent decision-making processes. Thus, BPRs can improve financial performance and attract investors through effective and transparent governance. Originality: This research makes an original contribution by focusing on the role of corporate governance in weakening the effect of credit risk on BPR performance. It also provides insights into how BPRs can improve financial performance through effective risk management and good governance in specific regions such as North Sulawesi.
TRANSFORMASI WARISAN BUDAYA MENJADI WISATA EDUKASI: INISIATIF DEMONSTRASI PEMBUATAN BOKOR DI DESA BRESELA Budiadnyani, Ni Putu; R. Aprilyani Dewi, Putu Pande; Indraswari, I Gusti Agung Ayu Pramita; Kusuma, Putu Sri Arta Jaya
Batara Wisnu : Indonesian Journal of Community Services Vol. 5 No. 2 (2025): Batara Wisnu | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v5i2.388

Abstract

The transformation of cultural heritage into educational tourism presents a unique opportunity to not only preserve time-honored traditions but also stimulate local economies. This endeavor, however, demands nuanced strategies that carefully balance the need for authenticity with the imperative of accessibility. The "Bokor-Making Demonstration" initiative in Desa Bresela exemplifies such an effort, aiming to convert the traditional craft of bokor making into an engaging and immersive educational experience for visitors. This initiative holds promise for promoting a deeper cultural understanding and offering tangible economic benefits to the local community. Realizing this potential, however, requires meticulous planning and execution, ensuring that the educational component is both informative and respectful of the cultural heritage (Munjal, 2019). The demonstration must strive to foster a genuine appreciation for the craftsmanship and cultural significance of bokor-making, while also catering to the needs and interests of diverse visitors. This delicate balance is essential for creating a sustainable and mutually beneficial model of heritage tourism that enriches both the local community and the visiting public.
Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani; Indraswari, I G A A Pramita; Arlita, I G A Desy; Kusuma, Putu Sri Arta Jaya; Sumantri, I G A N Alit
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
INOVASI BERKELANJUTAN DI DESA BRASELA MELALUI PENGUATAN UMKM DAN PENGELOLAAN LIMBAH ORGANIK DENGAN TEKNOLOGI MAGGOT BIOCONVERSION Kirana, Ni Luh Putu Julia Kartika Candra; Antari, Ni Made Wahyu; Saputra, Gede Aditya; Putra, I Kadek Aldi Permana; Budiadnyani, Ni Putu
Jurnal Abdi Insani Vol 12 No 7 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i7.2676

Abstract

Desa Brasela menghadapi tantangan serius dalam pengelolaan limbah organik dan lemahnya inovasi UMKM, yang berdampak pada lingkungan dan ekonomi lokal. Limbah organik dari pertanian dan rumah tangga belum dikelola secara optimal, menimbulkan pencemaran dan potensi kesehatan. Teknologi maggot BSF diterapkan sebagai solusi inovatif melalui pelatihan dan pendampingan, untuk mendukung ekonomi sirkular, memperkuat kapasitas UMKM, serta menciptakan sistem pengelolaan limbah yang efisien dan berkelanjutan. Tujuan dari kegiatan ini adalah untuk menerapkan teknologi maggot bioconversion dalam pengelolaan limbah serta memperkuat kapasitas UMKM desa. Metode kegiatan ini ialah observasi, dokumentasi, dan sosialisasi yang digunakan untuk mengidentifikasi masalah, mencatat proses, serta memberikan pelatihan pengelolaan limbah organik melalui budidaya maggot demi mendukung ekonomi sirkular dan pemberdayaan masyarakat secara berkelanjutan. Hasil kegiatan menunjukkan peningkatan signifikan dalam kesadaran dan pemahaman masyarakat serta mahasiswa mengenai pengelolaan limbah berkelanjutan. Maggot berhasil dimanfaatkan sebagai solusi efektif dalam pengolahan limbah organik dan menjadi sumber ekonomi baru bagi peternak melalui efisiensi pakan. UMKM lokal, seperti pengrajin bokor, terdorong untuk berinovasi dalam desain dan strategi pemasaran produk berbasis budaya. Dokumentasi kegiatan diapresiasi oleh pemerintah desa dan direncanakan sebagai materi pelatihan lanjutan. Secara keseluruhan, kegiatan ini mendorong transformasi lingkungan dan ekonomi lokal berbasis inovasi berkelanjutan dan partisipasi aktif masyarakat. Kesimpulannya, program ini berhasil menjawab tantangan lingkungan dan ekonomi melalui pendekatan teknologi maggot yang sederhana, berkelanjutan, dan aplikatif.
THE INTERSECTION OF TRI HITA KARANA VALUES AND FRAUD HEXAGON THEORY IN CORPORATE ACCOUNTING ETHICS Putri Prawitasari, Putu; Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18057

Abstract

This paper examines the intersection of the Tri Hita Karana values and the Fraud Hexagon Theory to promote ethical conduct in corporate accounting. The Tri Hita Karana, a Balinese philosophy, emphasizes the harmonious relationship among individuals, the community, and the divine, offering a holistic approach to ethical decision-making. Through a comprehensive literature review, the study explores the potential synergies between these two frameworks. The findings suggest that integrating the Tri Hita Karana values, such as piety, social harmony, and environmental stewardship, can complement and enhance the Fraud Hexagon Theory, which identifies six key factors contributing to fraudulent behavior. Scopus databased sources are utilized to analyze the practical implications and provide recommendations for corporate leaders, accountants, and policymakers to foster a culture of ethical conduct in the accounting profession. The paper presents a conceptual framework to foster a corporate culture prioritizing ethical accounting practices, strengthening the resilience of the financial sector against fraud. This synthesis can inform the development of robust corporate governance policies, employee training programs, and ethical leadership initiatives, ultimately promoting a culture of integrity and accountability within the accounting profession. By exploring the intersection of these frameworks, the paper aims to provide a more holistic approach to addressing the complex issue of accounting fraud, with implications for businesses, investors, and the broader financial ecosystem.
Dampak Struktur Modal dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Budiadnyani, Ni Putu; Azizah, Wafid; Dewi, Putu Pande R. Aprilyani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2516

Abstract

Firm value is a crucial metric that reflects a company's performance and influences investor perceptions. This study aims to investigate the impact of capital structure and corporate governance on the firm value of food and beverage companies listed on the Indonesia Stock Exchange. This study used data from food and beverage companies in 2018 and 2021, with the sample determined through purposive sampling. Data analysis was conducted using multiple regression tests. The findings contribute to the understanding of how capital structure and corporate governance mechanisms, such as the audit committee and board of commissioners, can influence the value of companies in the food and beverage industry in Indonesia. The results of this study provide valuable insights for company management, investors, and policymakers in the food and beverage sector, highlighting the importance of optimizing capital structure and strengthening corporate governance practices to enhance firm value.
Literasi Keuangan, Financial Planning Dan Financial Behavior: Faktor Penentu Keputusan Investasi Generasi Z Di Denpasar Putu Pande R. Aprilyani Dewi; Budiadnyani, Ni Putu; Frinabila , Anastasya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2551

Abstract

The capital market investment decisions of Generation Z in Denpasar City reflect the unique dynamics of a demographic group that is increasingly playing an important role in the local economy. Generation Z, known as the digital native generation, has extensive access to information and technology that influences the way they invest. Denpasar City, with its rapid economic growth and growing Generation Z population, offers both opportunities and challenges for young investors to make investment decisions, including the factors that influence those decisions, which can provide valuable insights for designing more effective financial education programmes and investment strategies. A key factor influencing investment decisions is financial literacy knowledge, which plays an important role in determining how effectively Generation Z can make investment decisions. The population in this study is members of Generation Z who live in Denpasar City. The sample determination used purposive sampling technique, where the sample was randomly selected based on certain criteria or restrictions set by the researcher, where because the population size was not known with certainty, the formula from Hair et al was used for determining the sample. The results of this study are financial literacy, financial planning and financial behaviour affect the investment decisions of generation z in Denpasar City.  Keyword: nvestment decision, financial literacy, financial planning, financial behaviour
Peran Efisiensi Operasional Dan Risiko Kredit Dalam Meningkatkan Kinerja Keuangan Bank Perkreditan Rakyat Indraswari, I Gusti Agung Ayu Pramita; Dewi, Putu Pande R. Aprilyani; Budiadnyani, Ni Putu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2836

Abstract

This study aims to analyze the effect of operational efficiency and credit risk on the financial performance of Rural Banks (BPRs) in Tabanan Regency. Operational efficiency is measured through the ratio of operating costs to operating income, while credit risk is calculated using the ratio of non-performing loans. Financial performance was assessed based on Return on Assets (ROA). The research was conducted on 17 BPRs with a total population of 136 data obtained from quarterly reports for the 2020-2021 period. The results of the analysis show that operational efficiency has an influence on financial performance, while credit risk has no effect on financial performance. This finding supports agency theory, which explains that managing operational efficiency can minimize conflicts of interest between managers and owners thereby improving financial performance. Conversely, the insignificant effect of credit risk indicates the need for more effective risk management strategies. This research is expected to contribute to the development of managerial strategies and policies at BPRs to improve their financial performance. Keyword: operational efficiency, credit risk, financial performance  
CARBON EMISSION DISCLOSURE, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE : NILAI PERUSAHAAN Aprilyani Dewi, Putu Pande R.; Budiadnyani, Ni Putu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3921

Abstract

Pertumbuhan ekonomi semakin berkembang seiring berjalannya waktu, yang ditandai dengan perkembangan industri dibeberapa tahun terakhir. Seiring semakin berkembangnya industri, ternyata berkembang juga isu-isu mengenai pencemaran lingkungan seperti pemanasan global dan emisi karbon. Pencemaran lingkungan salah satunya disebabkan oleh aktivitas pertambangan perusahaan. Semakin tinggi aktivitas pertambangan yang dilakukan sebanding dengan meningkatnya pencemaran lingkungan yang dihasilkan. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Penentuan sampel dilakukan dengan purposive sampling. Sehingga didapatkan sampel berjumlah 42 perusahaan. Hasil penelitian menunjukan bahwa carbon emission disclosure berpengaruh pada nilai perusahaan. Ukuran perusahaan berpengaruh pada nilai perusahaan, profitabilitas berpengaruh pada nilai perusahaan dan leverage tidak berpengaruh pada nilai perusahaan.
Co-Authors Ameliasari, Ni Ketut Arista Antari, Ni Made Wahyu Azizah, Wafid Devasari, Ni Putu Nadia Dewi, Pande Putu R. Aprilyani Felita, Thea Frinabila , Anastasya Gine Das Prena I G. A. Desy Arlita I Gusti Agung Arista Pradnyani, I Gusti Agung Arista I Gusti Agung Ayu Pramita Indraswari I Made Chandra Mandira I Made Dwi Sumba Wirawan I Nyoman Sunarta Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Ketut Tanti Kustina Khairaputri, Prilla Maulidya Rizky Kirana, Ni Luh Putu Julia Kartika Candra Laksmi, Kadek Wulandari Mahyuni, Luh Putu Mardiantari, Ni Komang Ayu Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Pradnyani, Ni Komang Suci Prena, Gina Das Putra, I Kadek Aldi Permana Putri Prawitasari, Putu Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rai Mita Rosita Dewi, Kadek Ramadhanti, Ni Made Cindy Wahyu Rosita, Yulia Saputra, Gede Aditya Sarchan, Billy Sari, Diah Ayu Wantika Sayang Putri Pradnyani, Anak Agung Istri Setiari, Santi Sumantri, I G A N Alit Supriawan, I Gede Joni Trista Dewi, Anak Agung