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Anak Agung Bagus Amlayasa
Universitas Warmadewa
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Pemberdayaan Usaha Sablon Balinese T- Shirt di Banjar Palak, Sukawati Kabupaten Gianyar Yasa, I Made Jamin; Amlayasa , Anak Agung Bagus; Soraya , Dewi
Jurnal Pengabdian Masyarakat Akademisi Vol. 3 No. 4 (2024)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v3i4.1098

Abstract

Balinese T-Shirt merupakan salah satu UMKM yang bergerak dibidang industri sablon yang berlokasi pada Banjar Palak Desa Sukawati Gianyar dan selanjutnya menjadi mitra dalam kegiatan PKM ini. Usaha ini dirintis oleh Bapak Wayan Asta Suarya sebagai pemilik pada tahun 2009, seiring dengan berkembangnya usaha sampai saat ini beliau dibantu oleh 5-6 orang pekerja. Usaha ini melakukan produksi atas dasar harian untuk dikirim sebagai souvenir di pasar seni, pesanan saat hari tertentu seperti misalnya tahun ajaran baru atau saat ada pawai ogoh-ogoh di Hari Nyepi. Hasil observasi menemukan beberapa permasalahan yang terjadi di mitra. Mitra belum memiliki pengetahuan mengenai pengelolaan keuangan usaha, dimana kondisi keuangan usaha masih belum tertata dengan baik, serta pemasaran produknya masih dari mulut ke mulut. Solusi yang dapat diberikan ialah 1) pendampingan di bidang manajemen pemasaran 2) pelatihan membuat pembukuan (buku kas, buku pembelian, buku penjualan 3) pendampingan menghitung harga pokok dan tingkat laba. 4) pendampingan/praktek langsung menghitung harga pokok dan menetapkan harga jual. Hasil kegiatan pengabdian kepada masyarakat ini ialah mengembangkan rencana pemasaran yang lebih sistematis, termasuk segmentasi pasar, penetapan target, dan strategi promosi. Memberikan pelatihan mengenai cara mencatat transaksi keuangan dengan benar, termasuk buku kas untuk pencatatan transaksi tunai, buku pembelian untuk mencatat pembelian barang, dan buku penjualan untuk mencatat penjualan produk. Memberikan pelatihan dan pembimbingan lanjutan setelah implementasi awal, serta memantau dan mengevaluasi perkembangan usaha secara berkala. Pendampingan yang berkelanjutan akan membantu mitra menyesuaikan strategi sesuai dengan perubahan kondisi pasar dan kebutuhan usaha.. Kata kunci: Pembukuan, pemasaran, UMKM, Gianyar
The role of intrinsic motivation in mediating the impact of auditor characteristics on audit quality in Indonesia Amlayasa, Anak Agung Bagus; Sudarma , I Made; Subekti , Imam
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.740

Abstract

Purpose — The research aims to empirically test the role of intrinsic motivation in mediating the influence of auditor characteristics on audit quality. The use of intrinsic motivation as a mediation variable is intended to clarify the influence of the various individual characteristics of a particular auditor on the quality of the results of the audit work. Design/methodology/approach — The study was conducted on 110 auditors from various Public Accounting Offices using the snowballing survey approach and Partial Least Squares (PLS) analysis with the help of Smartpls 3.2.9. Findings — The research finds that intrinsic motivation is influenced by the knowledge and independence of the auditor and, consequently, that internal motivation, knowledge, and independence of the auditors affect the audit quality. The study also demonstrated that the intrinsic motivation of auditors has a low influence in mediating the influence of audit knowledge on the audit quality and that the auditor's instrumental motivation tends to have a moderate influence on mediating the relationship of independence with the audit authority. Furthermore, it was found that audit experience did not affect the intrinsic motivation and quality of the audit. Practical implications—Based on the findings, auditors and public accounting firms are advised to reevaluate the quality of their audit through knowledge, independence, and intrinsic motivation. The results of this empirical research have successfully demonstrated that the audit quality is improved by influencing the characteristic audit resource quality. Professional knowledge and independence with the mediation of intrinsic motivation, although its influence is still low and moderate. Originality/value — The findings support the development of the self-determination theory in explaining the role of the human capital theory as justification for the influence of auditor characteristics in improving the quality of their audit. Keywords: Knowledge, experience, independence, intrinsic motivation, and audit quality. Paper type — Research Paper
PENINGKATAN KEMANDIRIAN UKM TUMPENG UPAKARA MELALUI MANAJEMEN KEUANGAN DAN PEMASARAN ONLINE DI BANJAR TATAG, SUKAWATI Azis, Ita Sylvia Azita; Amlayasa, Anak Agung Bagus; Meitri, Ida Ayu Srie
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zhjqn737

Abstract

Tumpeng Upakara is a means of ceremonial equipment or offerings which are widely used as a complement to various types of offerings. The production process is still very simple, the process is done manually. Tumpeng ceremony produced by partners can last a long time, is clean white and not easily broken. The main problem faced by partners is related to the partner's very low knowledge regarding financial management, where partners' understanding is only limited to managing money, without thinking about how to manage finances to generate profits, and the results of business sales are often combined with personal money. partners also have problems from a marketing perspective. Marketing carried out by partners is still very traditional. The solutions given to partners' problems are (1) Providing knowledge to partners regarding the basic concepts of financial management which include: financial planning to good business financial management (2) Providing direct knowledge and practice regarding business financial control, classifying which expenses are for business and which one is for the family, so partners are able to grow with a healthy cash flow. (3) Providing training on using social media in promoting their business, so that the tumpeng ceremony business can be promoted more widely. The result of this community service activity is an increase in partners' knowledge regarding the concept of managing and controlling business finances.
PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR Senimantara, I Nyoman; Riasning, Ni Putu; Amlayasa, Anak Agung Bagus
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kft4ys71

Abstract

The existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business.
PEMBERDAYAAN BADAN USAHA MILIK DESA KERTI DANA DALAM MEWUJUDKAN DESA MANDIRI DI DESA ABANGSONGAN, KINTAMANI Yasa, I Made Jamin; Amlayasa, Anak Agung Bagus; Soraya, Dewi
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/brb7m667

Abstract

This community service activity was carried out at BUMDes Kerti Dana in Abangsongan Kintamani Village. Based on the results of initial observations with the Abangsongan village government apparatus, the biggest problem faced is the lack of synergy between the village government, village communities, business actors, and BUMDes in order to develop the village's economic potential. The poor cooperation between the village government, village communities, business actors and BUMDes can be seen from the lack of training and development programs for the community in terms of business management. The solutions given to these problems are (1) Providing counseling related to a more detailed and comprehensive description of the importance of strengthening BUMDes management in order to optimize BUMDes functions for the development of the potential of the village of Abangsongan. (2) Provide education regarding good Bumdes governance. (3) Providing training on basic budget preparation, SOP preparation, business innovation training that will be developed by Bumdes. BUMDes have an important role for the economy of the village government to improve the welfare of its citizens. The results of this PKM activity have a positive impact on increasing the understanding of BUMDes managers. Socialization, training and mentoring activities can increase the understanding and skills of BUMDes managers in the Abangsongan Kintamani village to fulfill administrative obligations, develop SOPs as activity guidelines.
Optimalisasi Tatakelola Bumdes Selulung Sebayantaka Desa Selulung Kecamatan Kintamani Barat-Bangli Kartana, I Wayan; Amlayasa, Anak Agung Bagus; Putra, I Made Wianto; Sari, Indah Permata
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1567

Abstract

Pemberdayaan Berbasis Masyarakat (PBM) difokuskan pada optimalisasi tata kelola Badan Usaha Milik Desa (BUMDes) Selulung di Kecamatan Kintamani Barat, Bangli. Kegiatan ini bertujuan untuk meningkatkan manajemen keuangan dan transparansi dalam pengelolaan BUMDes. Analisis situasi mengidentifikasi berbagai tantangan, seperti kurangnya pengetahuan manajemen, rendahnya transparansi, dan minimnya keterlibatan masyarakat. Solusi yang diusulkan mencakup pelatihan manajemen keuangan bagi pengurus BUMDes, penerapan sistem informasi keuangan berbasis teknologi, serta peningkatan partisipasi masyarakat dalam pengelolaan usaha. Dengan implementasi program ini, diharapkan BUMDes Selulung mampu meningkatkan efisiensi operasional, akuntabilitas, dan kesejahteraan masyarakat, serta mendukung pembangunan berkelanjutan di daerah tersebut. Program ini tidak hanya bermanfaat bagi pengurus, tetapi juga memperkuat peran masyarakat dalam pengawasan dan dukungan terhadap BUMDes
Optimalisasi Pemberdayaan Lembaga Perkreditan Desa Di LPD Abianbase Mengwi Badung Jamin Yasa, I Made; Amlayasa, Anak Agung Bagus; Setena, I Made
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1568

Abstract

Lembaga Perkreditan Desa (LPD) di Abianbase, Mengwi, Badung menghadapi tantangan serius berupa rendahnya tingkat pembayaran kredit, rendahnya literasi keuangan, keterbatasan akses informasi, serta persaingan dengan lembaga keuangan formal. Peningkatan kapasitas LPD menjadi penting untuk memperkuat layanan keuangan inklusif dan mendorong pertumbuhan ekonomi lokal berkelanjutan. Program pengabdian masyarakat dirancang dengan pendekatan terpadu: (1) sosialisasi kepada pemangku kepentingan, (2) pelatihan staf LPD dalam manajemen kredit dan penggunaan Sistem Informasi Manajemen Kredit (SIMK) berbasis teknologi, (3) implementasi sistem di lingkungan LPD, (4) pendampingan selama fase transisi, dan (5) evaluasi hasil serta keberlanjutan program. Pendekatan ini menekankan pada penguatan kapasitas internal, keterlibatan komunitas, dan pemanfaatan teknologi sebagai alat penguatan administrasi dan akuntabilitas. Hasil evaluasi menunjukkan perbaikan pada kinerja operasional LPD, peningkatan kepercayaan anggota terhadap layanan keuangan desa, serta peningkatan dalam pengelolaan kredit. Dampaknya berkontribusi terhadap peningkatan inklusi keuangan dan partisipasi aktif masyarakat dalam kegiatan ekonomi lokal. Temuan ini membuktikan bahwa pendekatan berbasis komunitas yang mengintegrasikan penguatan kapasitas manusia dan digitalisasi sistem keuangan desa dapat menjadi model yang efektif dan relevan untuk direplikasi di wilayah lain yang menghadapi tantangan serupa.
ANALISIS NIAT MENGGUNAKAN APLIKASI BUKU WARUNG BERDASARKAN PERSPEKTIF TEORI PERILAKU TERENCANA I Putu Ogik Ananda; A.A. Bagus Amlayasa; I Wayan Kartana
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 1 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

Penelitian ini menganalisis faktor-faktor yang memengaruhi niat UMKM dalam menggunakan aplikasi Buku Warung berdasarkan Teori Perilaku Terencana (TPB), dengan self-efficacy sebagai variabel moderasi. Menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM), penelitian ini melibatkan 60 pelaku UMKM di Kecamatan Denpasar Selatan, yang dipilih melalui teknik insidental sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa kontrol perilaku berpengaruh positif terhadap niat menggunakan aplikasi Buku Warung, sedangkan self-efficacy terbukti memoderasi dengan niat menggunakan aplikasi. Temuan ini menunjukkan bahwa keyakinan individu terhadap kemampuannya dalam menggunakan teknologi berperan penting dalam mendorong adopsi aplikasi keuangan digital oleh UMKM. Studi ini memberikan wawasan bagi pengembang aplikasi dan pemangku kepentingan dalam meningkatkan penggunaan teknologi keuangan di sektor UMKM.
KUALITAS AUDIT DALAM MEMODERASI KEPEMILIKAN SAHAM TERHADAP KUALITAS LABA Ayu Puspita Dewi; I Wayan Kartana; Bagus Amlayasa
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Employee satisfaction is critical for organizations and is closely linked to earnings quality, which ensures reliable financial information for investors. The mining sector, vital to the economy, shows fluctuating performance, with PT Aneka Tambang Tbk’s net profit rising by 105% and PT Timah Tbk’s falling by 20.04% in 2022. This study, examining mining firms listed on the Indonesia Stock Exchange (2019–2023), uses purposive sampling on 14 companies with panel data regression and moderated regression analysis. Findings reveal managerial ownership improves earnings quality, while institutional and foreign ownerships have no significant effects. Audit quality weakens the positive link between managerial ownership and earnings quality but does not affect institutional or foreign ownership impacts. This study highlights key factors influencing earnings quality and provides recommendations to enhance financial reporting transparency and accountability.
PROFESSIONAL SKEPTICISM AND INTRINSIC MOTIVATION AS DRIVERS OF AUDITORS RESPONSIBILITY FOR FRAUD DETECTION Anak Agung Bagus Amlayasa; Ni Made Rustini; Imang Dapit Pamungkas; Sultan Syah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7231

Abstract

This study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 102 auditors in Denpasar public accounting firms. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection.
Co-Authors A.A. Gede Krisna Murti A.A. Media Martadiani, A.A. Media Arini, Desak Gde Dwi Ayu Puspita Dewi Azis, Ita Silvia Azita Azis, Ita Sylvia Azita Datrini, Luh Kade Defiyani Harefa Dewi Soraya Ganawati, Nengah I Dewa Ayu Kristiantari I Gusti Ayu Ratih Permata Dewi I Gusti Lanang Putu Tantra I Kadek Agus Sumayasa I Made Wianto Putra I Nyoman Senimantara I Nyoman Senimantara I Putu Ogik Ananda I Putu Yudha Asteria Putri I-Wayan Rupa Ida Ayu Dinda Prinka Maharani Imang Dapit Pamungkas Indah Permata Sari Kartana, I Wayan Ketut Ayu Try Oktavia Made Shita Widyantari Kayika Putri Meitri, Ida Ayu Srie Ni Kadek Ayu Prawita Sari Ni Made Rai Juniariani Ni Made Rustini, Ni Made Nitiwidari, Dewa Ayu Putu Nyoman Senimantara Putra, I Made Wianto Putu Yudha Asteria Putri Riasning, Ni Putu Rumini, Dewa Ayu Sanju Kumar Singh Senimantara, I Nyoman Setena, Made Soraya, Dewi Subekti , Imam Sudarma , I Made Surasmi, Ida Ayu Syah, Sultan - Trisnadewi, AA Ayu Erna Winny Aprilia Nurita Ujur Agun Yan Tonga Yasa, I Made Jamin