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PENGEMBANGAN FASILITAS KONSERVASI BERBASIS EKOWISATA PADA KAWASAN HUTAN MANGROVE DI LINGKUNGAN BANJAR BUALU, KELURAHAN BENOA Putu Gede Wahyu Satya Nugraha; Km. Deddy Endra Prasandya; Cok Istri Ratna Sari Dewi
Jurnal Anala Vol. 11 No. 2 (2023): Jurnal Anala
Publisher : Universitas Dwijendra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46650/anala.11.2.1456.58-67

Kelompok Nelayan Wana Segara Alaslinggah (KNWSA) ini terletak di dalam lingkungan Banjar Bualu, Kelurahan Benoa Kecamatan Kuta Selatan. Kegiatan yang dilakukan mitra antara lain: penangkapan ikan yang berkelanjutan, melakukan penangkapan yang ramah lingkungan, melakukan pemeliharaan tanaman mangrove, mengembangkan potensi kelautan dalam mendukung pariwisata nelayan, Selain itu anggota KNWSA juga memiliki simpanan pokok dan simpanan wajib yang digunakan untuk memberikan bantuan dana bagi usaha anggota yang membutuhkan pinjaman. Sebagai mitra, KNWSA ini melalui perwakilannya memohon bantuan kepada Univesitas Warmadewa untuk merencanakan dan mengembangkan lahan mangrove yang ada menjadi kawasan ekowisata mangrove. Rencananya kawasan ekowisata mangrove ini bertujuan untuk menjaga kelestarian hutan mangrove dan ekosistemnya. Selain itu kegiatan wisata ini dapat menjadi pemasukan tambahan bagi mitra dan membantu biaya operasional dalam melestarikan hutan mangrove. Berdasarkan survey awal Tim PKM ditemukan beberapa permasalahan di lapangan antara lain: 1) Belum memiliki perencanaan atau masterplan tentang fasilitas ekowisata yang akan dibangun dan desain infrastruktur yang memadai seperti bangunan kantor, information center dan penataan lanskap, 2) Belum banyak yang mengetahui tentang lokasi hutan mangrove dan pentingnya menjaga kelestarian hutan mangrove. Faktor utamanya yang terlihat jelas adalah akses masuk yang belum memadai, tidak adanya entrance gate dan signage, serta belum adanya lahan parkir untuk kendaraan pengunjung, 3) Kurangnya keahlian anggota untuk melakukan pembukuan simpanan wajib dan simpanan pokok milik anggota mitra sehingga sering terjadi kekeliruan dalam perhitungan pembukuan.. Solusi yang ditawarkan dari permasalahan tersebut yaitu: 1) Membuat gambar rencana masterplan fasilitas ekowisata mangrove, 2) Membuat desain akses masuk berupa jalan, entrance gate dan fasilitas pendukung berupa area parkir,3) Memberikan pelatihan dalam melakukan pembukuan mengenai simpanan wajib dan simpanan pokok milik anggota

Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Pemilihan Kantor Akuntan Publik pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Komang Adi Kurniawan Saputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 1 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Agency conflict due to differences in interests between agents and principals can be minimized by monitoring mechanisms. One of the monitoring mechanisms is to use public accounting services. The purpose of this study is to determine the factors that influence the selection of public accounting firms by mining companies listed on the IDX in 2017. The selection of public accounting firms is measured by dummy variables. These factors include managerial ownership and institutional ownership. A sample of 35 companies was determined based on the purposive sampling method. The analysis technique used is logistic regression. Based on the analysis, the results show that managerial ownership has no effect on the selection of public accounting firms, while institutional ownership influences the selection of public accounting firms.

Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu Cokorda Krisna Yudha; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p13

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village. Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.

Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi Luh Putu Lusi Setyandarini Surya; Cok Istri Ratna Sari Dewi
E-Jurnal Akuntansi Vol 29 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i02.p14

Obedience pressure is one of the factors that can influence audit judgment. This compliance pressure arises due to the expectation gap that occurs between the entity examined and the auditor that has caused conflict for the auditor. Previous research suggest that obedience pressure is not consistently affecting audit judgment. The aim of this research is to gather empirical evidence of the effect of obedience pressure on audit judgment with religiosity as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 65 auditors who work at Public Accountant Firm all over the Province of Bali. The data were analysed using Simple Linier Regression and Moderated Regression Analysis (MRA). The result showed that obedience pressure is negatively affecting audit judgment and religiosity is able to moderate the effect of obedience pressure on audit judgment. Keywords : Obedience Pressure; Audit Judgment; Religiosity.

FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KANTOR AKUNTAN PUBLIK PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA Cok Istri Ratna Sari Dewi; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 8 No 1 (2014)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

ABSTRAK Konflik keagenan muncul karena adanya perbedaan kepentingan antara pihak agent dan principal. Konflik keagenan dapat diminimalisasi dengan mekanisme pengawasan. Salah satu mekanisme pengawasan tersebut adalah dengan menggunakan jasa akuntan publik. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pemilihan kantor akuntan publik oleh perusahaan manufaktur yang terdaftar di BEI pada tahun 2012. Pemilihan kantor akuntan publik diukur dengan variabel dummy. Faktor-faktor tersebut antara lain kepemilikan manajerial, leverage dan ukuran perusahaan. Sampel sebanyak 96 perusahaan ditentukan berdasarkan metode purposive sampling. Teknik analisis yang digunakan adalah regresi logistik.Berdasarkan analisis diperoleh hasil bahwa kepemilikan manajerial dan ukuran perusahaan berpengaruh negatif pada pemilihan kantor akuntan publik, sedangkan leverage tidak berpengaruh pada pemilihan kantor akuntan publik. Kata Kunci: kepemilikan manajerial, leverage, ukuran perusahaan, pemilihan kantor akuntan publik

Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Dewi, Cok Istri Ratna Sari; Triyuwono, Iwan; Hariadi , Bambang; Roekhudin
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 2 (2025): Symbolism in Balinese Rituals
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i02.p12

This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind actions). The findings show that Tri Parartha shapes CSR practices as culturally embedded actions rather than responses to external mandates. Asih appears in environmental care, punya in support for vulnerable groups and youth, and bhakti in religious contributions. These practices reinforce mutual trust, community participation, and legitimacy. The study contributes to CSR theory by offering a culturally grounded alternative to dominant Western models, illustrating how local moral frameworks can sustain inclusive and resilient institutions. Tri Parartha-based CSR demonstrates that ethical business practices rooted in indigenous values can create a self-reinforcing cycle of social benefit and community empowerment.

Pengaruh Sosialisasi PMK 81/2024 dan Modernisasi Coretax terhadap Kepatuhan Wajib Pajak UMKM di Tabanan I Putu Gde Chandra Artha Aryasa; Cok Istri Ratna Sari Dewi
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.7992

Main Purpose - analyzing the factors that influence taxpayer compliance of small, micro, and medium enterprises (MSMEs) at the Tabanan Tax Office.Method - The study employs a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM) for data analysis. The population in this research consists of MSME actors registered as individual taxpayers at the Tabanan Pratama Tax Office. The sampling technique utilized is non-probability sampling with incidental and purposive sampling approaches.Main Findings - The study reveals that MSME taxpayers’ compliance in Tabanan can be improved by providing knowledge through the socialization of PMK 81/2024 and the transition to a better system (Coretax). However, the effectiveness depends on the clarity of information and the technical support provided by tax authorities. This phenomenon indicates that education and administrative modernization are more dominant in shaping positive attitudes and compliance intentions compared to cognitive factors alone, while low tax literacy and knowledge did not affect taxpayer compliance in this study.Theory and Practical Implications - The findings reinforce the Theory of Planned Behavior (Ajzen, 1991) by demonstrating that perceived behavioral control through system modernization (Coretax) and the development of positive attitudes through the socialization of PMK 81/2024 are more dominant than cognitive factors in driving MSME compliance (Cipta & Ginting, 2025; Sunaryo, 2024). The results imply that the Directorate General of Taxes needs to expand community-based socialization programs and accelerate the implementation of Coretax with user-friendly guidelines to create a more effective tax compliance ecosystem for MSMEs.Novelty - This study offers novelty by examining the impact of the socialization of PMK 81/2024 and the modernization of the Coretax system, which has just been introduced by the Indonesian government in 2025.

Local Wisdom in Corporate Social Responsibility: Tri Parartha-Based Practices at the Village Credit Institution of Gelgel Customary Village, East Bali Cok Istri Ratna Sari Dewi; Iwan Triyuwono; Bambang Hariadi; Roekhudin
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 2 (2025): Symbolism in Balinese Rituals
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i02.p12

This study examines the practice of Corporate Social Responsibility (CSR) based on Tri Parartha—a Balinese moral philosophy emphasizing compassion (asih), giving (punya), and devotion (bhakti)—at the Village Credit Institution (LPD) of Gelgel customary village, Klungkung District, East Bali. Using an ethnomethodological approach, data were analyzed through indexicality (contextual meaning of expressions) and reflexivity (actors’ reasoning behind actions). The findings show that Tri Parartha shapes CSR practices as culturally embedded actions rather than responses to external mandates. Asih appears in environmental care, punya in support for vulnerable groups and youth, and bhakti in religious contributions. These practices reinforce mutual trust, community participation, and legitimacy. The study contributes to CSR theory by offering a culturally grounded alternative to dominant Western models, illustrating how local moral frameworks can sustain inclusive and resilient institutions. Tri Parartha-based CSR demonstrates that ethical business practices rooted in indigenous values can create a self-reinforcing cycle of social benefit and community empowerment.

GOOD CORPORATE GOVERNANCE, INVESTMENT OPPORTUNITY SET, AND FINANCIAL PERFORMANCE AS A DETERMINANT OF EARNING QUALITY Cok Istri Ratna Sari Dewi; I Gusti Ayu Ratih Permata Dewi
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 1 (2025): 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.17.1.2025.158-173

Financial reports contain beneficial information for their users, especially information about profits. Profit information that does not represent the honest truth about the company's economic health, then the quality of its earnings needs to be questioned. Users of financial reports want quality profits. Manipulation of profit quality can lead stakeholders to make wrong decisions in making business decisions about the company. This study aims to determine the effect of Good Corporate Governance, Investment Opportunity Set, and Profitability on profit quality. The population in this study was 45 banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample determination was carried out using the purposive sampling method, namely the selection of samples with several specific criteria, so that a sample of 20 banking sector companies was obtained. The data analysis technique used was multiple linear regression analysis. The results of this study indicate that the good corporate governance variable, proxied by managerial ownership, has a positive effect on profit quality, and then financial performance, proxied by ROA, has a positive effect on profit quality. While the investment opportunity set variable does not affect profit quality. Keywords: managerial ownership, institutional ownership, independent board of commissioners, audit committee, investment opportunity, financial performance

Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; Ni Made Suindari
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.989.26-32

One way that can be done to improve supervision in handling agency conflicts that occur within a company is to use external audit services. The purpose of this study was to determine the effect of leverage and institutional ownership on the selection of external audit services by mining companies listed on the Indonesia Stock Exchange. The selection of external audit services is measured using a dummy variable. The research sample was determined based on the purposive sampling method, while the analysis technique used in this study was logistic regression. The results of this study indicate that leverage does not affect the selection of external audit services, while institutional ownership influences the selection of external audit services in mining companies listed on the Indonesia Stock Exchange in the period of 2017. Keywords: Institutional ownership; Leverage; Selection of external audit services Salah satu cara yang dapat dilakukan untuk meningkatkan pengawasan dalam menangani konflik keagenan yang terjadi dalam perusahaan adalah dengan menggunakan jasa audit eksternal. Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage dan kepemilikan institusional pada pemilihan jasa audit eksternal oleh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pemilihan jasa audit eksternal diukur dengan menggunakan variabel dummy. Sampel penelitian ditentukan berdasarkan metode purposive sampling, sedangkan teknik analisis yang digunakan dalam penelitian ini adalah regresi logistik. Hasil penelitian ini menunjukkan bahwa leverage tidak berpengaruh pada pemilihan jasa audit eksternal, sedangkan kepemilikan institusonal berpengaruh pada pemilihan jasa audit eksternal pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode tahun 2017. Kata Kunci: Kepemilikan institusional; Leverage; Pemilihan jasa audit eksternal

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