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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ YUME : Journal of Management GERVASI: Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Economic Reviews Journal Journal of Innovation Research and Knowledge International Journal of Accounting & Finance in Asia Pasific Media Bina Ilmiah Jurnal Ilmu Hukum Sui Generis Jurnal Riset Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi E-JURNAL AKUNTANSI Jurnal Cendekia Ilmiah JIMEK
Putu Purnama Dewi
Universitas Pendidikan Nasional
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Pengaruh Overconfidence, Illusion of Control, dan Loss Aversion terhadap Keputusan Investasi Investor Gen Z Putu Purnama Dewi; I Putu Agus Yudiantara
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): 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.v16i1.12537

Abstract

          Investors take or make investment decisions based on their capital and information. These decisions can result from rational or irrational investor actions. This study aims to determine the effect of independent variables, namely overconfidence, illusion of control, and loss aversion on Gen Z investment decisions in the capital market. The approach used a quantitative method by taking a sample of 100 respondents using a purposive sampling technique. The data obtained will be tested using the SmartPLS application analysis approach. The results show that overconfidence has a positive and significant effect on Gen Z investment decisions in the capital market and loss aversion shows positive and significant results on Gen Z investment decisions in the capital market. Meanwhile, illusion of control has a negative and insignificant effect on Gen Z investment decisions in the capital market. Further research is expected to take a larger sample to expand the scope of the study.
EKSISTENSI HAK WARIS ANAK PEREMPUAN DALAM SISTEM PATRILINEAL BALI: ANTARA NORMA DAN REALITAS Putu Purnama Dewi; Komang Febriyanti Dantes; Ni Ketut Sari Adnyani
Jurnal Ilmu Hukum Sui Generis Vol 5 No 4 (2025): english
Publisher : Universitas Pendidikan Ganesha

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Abstract

The prominent role of men as primary heirs and lineage bearers within Bali's patrilineal kinship system frequently restricts daughters' access to customary inheritance. This research evaluates the standing of daughters' inheritance rights and investigates the ongoing disparity between customary legal norms and their practical social application. Utilizing a normative legal research methodology grounded in statutory, conceptual, and customary law approaches, data was collected through a comprehensive literature review. Data were obtained through a literature review of regulations, journals, books, and scholarly works relevant to Balinese customary inheritance law. The results of the study indicate that recognition of daughters’ inheritance rights has begun to develop, particularly following the 2010 Decision of the Third Grand Assembly of the Bali MUDP, which provided space for women to receive specific shares of the inheritance. However, its implementation still faces obstacles in the form of a strong patriarchal culture, male-dominated families, differences in village customary regulations (awig-awig), and women’s low willingness to assert their rights. Thus, the existence of daughters’ inheritance rights within Bali’s patrilineal system remains caught between the evolution of customary legal norms and a social reality that has not yet fully reflected equality.
Teknik Audit Berbantuan Komputer sebagai Pemoderasi Integritas dan Kompetensi Auditor terhadap Kualitas Audit Putu Wahyu Inspirawan; Putu Purnama Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10806

Abstract

This study aims to examine the effect of auditor integrity and auditor competence on audit quality, with Computer-Assisted Audit Techniques (CAATs) as a moderating variable. The study is grounded in attribution theory, which explains that auditor behavior is influenced by internal factors such as integrity and competence, as well as external factors such as the use of audit technology. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working at Public Accounting Firms (PAFs) in Bali Province. The sampling technique used was purposive sampling, and data analysis was conducted using Partial Least Square (PLS) with a moderated regression model. The results indicate that auditor integrity and auditor competence have a positive and significant effect on audit quality. Furthermore, CAATs have a significant effect on audit quality and are proven to moderate the relationship between auditor integrity and audit quality, as well as between auditor competence and audit quality. These findings suggest that the implementation of CAATs strengthens the role of auditor integrity and competence in producing high-quality audits. This study provides practical implications for Public Accounting Firms to enhance audit quality by strengthening auditor integrity, improving auditor competence, and optimizing the use of computer-assisted audit techniques.
GENERATION Z VALUE CONFLICTS AND TEAM COLLABORATION IN THE F&B INDUSTRY I Putu Dharmawan Pradhana; Charles Stefan Winata; Ni Ketut Arniti; Putu Purnama Dewi
Journal of Innovation Research and Knowledge Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

The presence of Generation Z in the workplace is reshaping value configurations and expectations of work culture, particularly in the food and beverage (F&B) industry, which demands a fast pace and intensive coordination. This study aims to narratively investigate how the value conflicts experienced by Generation Z are interpreted, negotiated, and managed within cross-generational team collaboration in two restaurants in Denpasar, namely Resto Cak Asmo and Warung Malabar. The research employs a qualitative approach with a narrative inquiry strategy. Data were collected through in-depth interviews, observation, and documentation involving owners, managers, and Generation Z and millennial employees. Data were analysed interactively using the Miles and Huberman model and the Gioia approach, supported by NVivo 14 software. The findings show that value conflicts mainly arise from tensions between flexibility and discipline, personal ambition and organizational loyalty demands, and direct communication styles versus more subtle hierarchical communication. These conflicts affect the work climate, team cohesion, and the continuity of collaboration, but can be managed through inclusive leadership, adjusted work rules, and cross-generational dialogue spaces. This study contributes to the understanding of generational value conflicts and team collaboration management in highly interactive service sectors.
Persepsi Kegunaan, Persepsi Kemudahan Penggunaan, dan Kompatibilitas Terhadap Minat Adopsi Aplikasi Kasir Berbasis Android pada UMKM Fashion Streetwear Kota Denpasar Ni Luh Febby Satya Utami; Putu Purnama Dewi
YUME : Journal of Management Vol 9, No 1 (2026)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.10770

Abstract

Studi ini berfokus untuk menguji sejauh mana keyakinan akan manfaat, kemudahan operasional, dan kesesuaian dengan kerja memengaruhi ketertarikan pelaku usaha mikro, kecil, dan menengah (UMKM) sektor fashion streetwear di Kota Denpasar untuk menggunakan aplikasi kasir Android. Dorongan penelitian muncul dari fenomena masih minimnya adopsi teknologi kasir digital di kalangan UMKM, padahal solusi tersebut dapat menawarkan optimalisasi dalam mencatat transaksi, mengelola inventori, serta mempermudah pelacakan laporan keuangan. Dengan pendekatan kuantitatif dan melibatkan 140 partisipan, data dianalisis menggunakan teknik regresi linear berganda guna mengukur kekuatan pengaruh setiap faktor. Temuan analisis mengungkap bahwa persepsi manfaat memiliki pengaruh positif yang nyata terhadap niat adopsi. Implikasinya, semakin kuat keyakinan akan nilai guna yang diperoleh, semakin besar kecenderungan untuk menerapkan aplikasi tersebut. Kemudahan yang dirasakan dalam penggunaan juga terbukti menjadi faktor penentu yang signifikan, yang mengisyaratkan bahwa desain antarmuka yang intuitif dan operasi yang sederhana lebih mampu menarik minat pelaku usaha. Di sisi lain, tingkat kesesuaian dengan kebiasaan kerja terdahulu tidak menunjukkan pengaruh yang berarti, mengindikasikan bahwa faktor kompatibilitas bukanlah pertimbangan utama dalam keputusan adopsi. Hasil ini memperkuat keberlakuan Technology Acceptance Model (TAM), dengan menonjolkan peran sentral dari persepsi atas manfaat dan kemudahan sebagai pembentuk utama niat untuk mengadopsi teknologi digital dalam konteks UMKM.
Pengaruh Work Life Balance dan Pengembangan Karir Terhadap Kinerja Karyawan Dengan Kepuasan kerja Sebagai Mediasi Pada Generasi z di Denpasar Valencia Elisabeth Christiany; I Gst. Ayu Wirati Adriati; Kadek Adyatna Wedananta; Putu Purnama Dewi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.14402

Abstract

Tujuan penelitian ini adalah untuk menguji hubungan antara kebahagiaan kerja pekerja Gen Z dan kinerja mereka dalam kaitannya dengan work life balance dan peluang pengembangan karier di Denpasar. Dengan menggunakan SEM-PLS, kami menganalisis data dari 141 responden yang dipilih melalui purposive sampling. Penelitian menunjukkan bahwa keseimbangan kehidupan kerja dan pertumbuhan karier secara signifikan meningkatkan kepuasan kerja (p < 0,05). Terdapat korelasi signifikan antara kinerja karyawan dan kebahagiaan kerja (p < 0,05). Kategori mediasi parsial juga menunjukkan bahwa work life balance dan kemajuan karier memengaruhi kinerja secara langsung dan tidak langsung melalui kepuasan kerja. Nilai R-squared menunjukkan bahwa work life balance dan pengembangan karier menjelaskan 57,1% kepuasan kerja dan 59,4% kinerja karyawan. Hasil penelitian menunjukkan bahwa Gen Z di Denpasar lebih puas dan produktif ketika mereka memiliki kesempatan untuk memajukan karier dan memiliki work life balance yang sehat.
Peran Strategi Digital, Citra Destinasi, Ulasan Wisatawan terhadap Niat Berkunjung Kembali di Sangeh Monkey Forest Ida Ayu Gde Meila Satyawati Manuaba; Anak Agung Istri Agung Maheswari; Ni Putu Nina Eka Lestari; Putu Purnama Dewi
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 6 No. 2 (2026): Juni, Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v6i2.1836

Abstract

This study examines the influence of digital promotion, destination image, and visitor reviews on revisit intention to Sangeh Monkey Forest Bali, a natural-cultural attraction increasingly exposed through social media yet lacking optimal digital engagement. Using a quantitative approach, data were collected from 130 respondents who had visited the destination and accessed online information through platforms such as TikTok, Instagram, and Google Review. The analysis was conducted using Partial Least Squares to measure the predictive relationship among variables. The findings reveal that digital promotion and destination image do not significantly influence revisit intention, while visitor reviews demonstrate a positive and significant effect, indicating that social validation plays a more dominant role than promotional messages or perceived image. These results highlight the importance of strengthening authentic visitor experiences and managing online reviews as strategic digital assets. The study provides practical implications for destination managers in improving content strategies and enhancing service quality to support revisit behavior.
Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet I Kadek Sudiarta; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9686

Abstract

This study aims to analyze the determinants of purchase decisions for Aerostreet products on TikTok Shop by focusing on the roles of live streaming and influencers, as well as consumer trust as a mediating variable. The research is motivated by the phenomenon of high Aerostreet sales on TikTok Shop despite consumer complaints regarding product quality, and by previous studies that show inconsistent results regarding the influence of live streaming and influencers on purchase decisions. This research employs a quantitative approach with the TikTok Shop Aerostreet account as the object and involves 160 respondents who have made purchases from the store, selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS, including outer model testing (validity and reliability) and inner model evaluation (R-square, F-square, Q-square, and hypothesis testing). The results indicate that live streaming and influencers have a positive and significant effect on purchase decisions, and also a positive and significant effect on consumer trust. Consumer trust is likewise shown to have a positive and significant effect on purchase decisions. In addition, consumer trust positively and significantly mediates the relationship between live streaming and purchase decisions, as well as between influencers and purchase decisions on TikTok Shop Aerostreet. These findings confirm that marketing strategies through live streaming and influencers are more effective in driving purchase decisions when they are able to build strong consumer trust.
Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax Ida Bagus Gede Okta Wismajaya; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9722

Abstract

The implementation of the self-assessment tax system in Indonesia is often hindered by regulatory complexity, which triggers compliance issues related to Corporate Income Tax. This phenomenon is highlighted in PT NA, a subsidized LPG distributor, which experienced significant divergence between commercial and fiscal financial statements due to subsidized and non-subsidized transactions. The main objective of this study is to analyze the causes of these differences and examine the implications of the fiscal reconciliation process on the calculation of payable Corporate Income Tax. A quantitative-qualitative case study was conducted at PT NA using the 2021 financial statements that had not been optimally reconciled. The analysis was carried out by comparing commercial Profit and Loss with tax regulations (Article 6 and 9 of the Taxation Law). The main results show the existence of Positive Fiscal Adjustments amounting to IDR 8,978,421,881 and Negative Fiscal Adjustments amounting to IDR 9,046,380,000. These adjustments changed the Taxable Income to IDR 870,136,000 and Underpaid Tax to IDR 133,314,700, indicating substantial adjustments from the initial report. It is concluded that fiscal reconciliation is highly crucial and significantly changes the amount of payable Corporate Income Tax. Inaccuracy in this process risks triggering disputes and fiscal sanctions. Practically, this study serves as an important reference for PT NA and similar entities to reconstruct accurate fiscal reports in order to ensure tax compliance.
Co-Authors A.A Thisna Ari Murti Adie Wahyudi Oktavia Gama Anak Agung Istri Agung Maheswari Anak Agung Ngurah Eddy Supriyadinata Gorda Anggit Septio Budi Ayu Rahmaditha Apsari Cecilia Da Conceicao Lemos Chanco Mendonca Do Rego Charles Stefan Winata Dilla Nanda Putri, I Gusti Ayu Gede Humaswara Prathama Gine Das Prena Gusi Putu Lestara Permana Helfrida Lila Man I Dewa Gede Baswarasasika I Gede Agus Widiarnata I Gst. Ayu Wirati Adriati I Gusti Ayu Agung Omika Dewi I Gusti Ayu Eka Wulandari I Gusti Ayu Emi Eka Yanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Putra Sudhiksa I Kadek Pande Putra Aditya I Kadek Sudiarta I Ketut Surya Aristya Atmaja I Komang Agus Trisna Adi Prayoga I Made Sindhu Yoga I Made Sudiksa I Nengah Wirsa I Putu Agus Yudiantara I Putu Dharmawan Pradhana I Putu Edward Narayana I Wayan Ramantha Ida Ayu Gde Meila Satyawati Manuaba Ida Ayu Pradnya Sasmita Ida Bagus Gede Okta Wismajaya Kadek Adyatna Wedananta Kadek Ayu Kreistya Dewi Ketut Tanti Kustina Komang Bagus Lanang Prabawa Komang Febriyanti Dantes Leni Setia Ningsih Maria Yunita Apriyati Martauli Rezki Munthe Mira Delviyani, Ni Putu Ngakan Nyoman Kutha Krisnawijaya Ni Kadek Inten Diana Sari Ni Ketut Arniti Ni Ketut Rasmini Ni Ketut Sari Adnyani Ni Luh Febby Satya Utami Ni Luh Putu Asriani Ni Made Kintan Widyaswari Ni Made Sukanadi Ni Putu Ananda Putri Ayu Ningrat Permata Dewi Ni Putu Ayu Dea Novi Yanti Ni Putu Eni Suwantari Ni Putu Lia Deniawati Ni Putu Nina Eka Lestari Ni Putu Pradnya Sugiantari Putri Ni Putu Suryawati Noer Fitriyah Pande Putu Adnyani Putu Agus Satria Putu Dian Puspita Rani Putu Irma Yunita Putu Wahyu Inspirawan Sarah Wulan Ramadhanti Suputra, Komang Yudi Tiffany Tanudijaya Valencia Elisabeth Christiany Wardani Wardani