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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Erudio: Journal of Educational Innovation MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah eCo-Buss JAZ: Jurnal Akuntansi Unihaz Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan
Ketut Tanti Kustina
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Bibliometric Insight into Financial Sustainability Publication Trends Kustina, Ketut Tanti; Wiksuana, I Gusti Bagus; Wiagustini, Ni Luh; Rahyuda, Henny
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.019

Abstract

Objectives: This study addresses the fragmented literature on financial sustainability by reviewing research conducted over the past five years. The objective is to bridge the knowledge gap by compiling an annotated bibliography of recent financial sustainability publications, focusing on the developments from 2018 to 2023. The paper identifies key topics and emerging research trends in this field.Methodology: The research employs bibliometric analysis and VOSviewer to analyze data from the Scopus database. It aims to identify four distinct research clusters related to financial sustainability by examining recent publications. The study also assesses the research methods used in the literature, including archival, experimental, and survey methods.Findings: The bibliometric analysis reveals four distinct research clusters that have emerged in the past decade. These clusters include topics such as co-creation, digitization of cultural heritage, financial management in the digital era, international digital platforms, ethical issues, organizational forms, social innovation, work integration social enterprises (WISE), cryptocurrencies, and financial regulation. The study also highlights the predominance of archival, experimental, and survey research methods over the past six years.Conclusion: This research provides a comprehensive overview of the evolving landscape of financial sustainability, offering valuable insights for students and academics. It summarizes key trends, methodologies, and emerging topics in financial sustainability research, contributing to a better understanding of the field and guiding future studies.
PENGARUH PENGETAHUAN INVESTASI, PERCEIVED VALUE DAN RISIKO INVESTASI TERHADAP MINAT INVESTASI EMAS DIGITAL PT PEGADAIAN DENPASAR Kustina, Ketut Tanti; Maulani, Salma
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 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.v9i2.569

Abstract

Advances in digital technology have significantly changed various aspects of life, including how individuals manage their finances. These technologies drive new lifestyles and create opportunities in the investment landscape. One of the popular investment instruments with low-risk characteristics is gold, which maintains the currency's value with zero inflation characteristics. In this context, PT Pegadaian Denpasar plays an essential role as a financial institution that offers digital gold investment through a reliable and accessible platform. This study aims to analyze the effect of perceived value, investment risk, and investment knowledge on interest in investing in digital gold at PT Pegadaian Denpasar. Using a quantitative approach, 100 respondents were asked to complete a questionnaire to collect primary data. IBM SPSS version 26 was used to analyze the data using multiple linear regression. The results show that interest in investing in digital gold is positively and significantly influenced by perceived value and investment expertise. In contrast, investment risk did not show a significant effect. The conclusion of this study emphasizes the importance of education and increasing the perceived value of digital gold investment to stimulate public interest. The findings from this study can serve as a guide for PT Pegadaian to create a more effective marketing and education strategy plan.
KEGIATAN SOSIAL, BUDAYA, DAN AGAMA DALAM MENENTUKAN LABA LEMBAGA PERKREDITAN DESA (LPD) KOTA DENPASAR Gine Das Prena; Ketut Tanti Kustina
E-Jurnal Akuntansi Vol 21 No 1 (2017)
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

Abstract

This study aimed to determine the social activities, cultural activities, religious activities conducted LPD in supporting  its profit. The study was conducted overall the population  of thirty LPD, which spread in Denpasar District East, South Denpasar, Denpasar Denpasar West and North, by spreading questioner on board LPD. Research hypothesis testing using multiple linear regression analysis. Based on the survey results revealed that the social,cultural, and religious activities significantly influence the success of LPD. In simultant, social, cultural, religious, activities are participate to the success of LPD in the city of Denpasar. The implication of this research is social, cultural, religious proven the success of the credit institutions participating in Denpasar village, then the village credit institutions are expected to continue to increase the empowerment of its profits to social activities, culture, and religion held in where LPD operate.
Optimalisasi Pengolahan Sampah Organik melalui Metode Biopori untuk Mencegah Banjir di Desa Marga, Tabanan Kustina, Ketut Tanti; Putu, Ni Luh; Prena, Gine das; Ayu, I Gusti
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 7 (2024): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v3i7.1417

Abstract

Biopori merupakan lubang resapan yang dibuat didalam tanah dengan tujuan untuk menyerap air dipermukaan tanah, baik disebabkan karena genangan air ataupun banjir. Biopori dapat digunakan sebagai alternative pembuatan kompos organik, yaitu dengan adanya mikroorganisme yang bisa menguraikan sampah menjadi pupuk kompos. Bentuk biopori menyerupai terowongan kecil dalam tanah dan bercabang-cabang yang sangat efektif untuk menyalurkan air dan udara kedalam tanah. Sosialisasi Pengolahan Sampah Organik dengan Metode Biopori merupakan salah satu kegiatan edukasi yang dilakukan di Desa Marga dengan harapan dapat memberikan wawasan dan kesadaran kepada masyarakat tentang lubang resapan biopori sebagai metode pengolahan sampah organik untuk mengurangi tumpukan sampah organik serta sebagai metode resapan air yang bertujuan untuk mengurangi genangan air. Kata Kunci: Sampah, Sampah Organik, Biopori
Sinergi Kapabilitas Finansial, Modal Sosial, dan Modal Spiritual dalam Membangun Keberlanjutan Lembaga Perkreditan Desa Berbasis Adat di Bali Kustina, Ketut Tanti; Septiani, Ni Kadek Ayu Putri; Dewi, Putu Purnama; Prena, Gine Das
Juara: Jurnal Riset Akuntansi Vol. 15 No. 2 (2025): 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.v15i2.11180

Abstract

The Triple Bottom Line (TBL) approach emphasizes business sustainability in three aspects: economic profit, social people, and environmental planet. From an economic perspective, LPD sustainability is determined by solid financial capability in managing assets and liabilities effectively. Social capital strengthens public trust and community involvement, while spiritual capital forms ethical values ​​and concern for the environment. This study examines the influence of financial capability, social capital, and spiritual capital on LPD business sustainability. Data were obtained from 115 respondents in 23 LPDs through a purposive sampling method and analysis was carried out using multiple linear regression. The results of the study indicate that the three variables have a positive and significant influence, partially or simultaneously, when faced with business sustainability. These findings indicate that strengthening financial capacity, building trust-based social networks, and implementing spiritual values ​​are important pillars in supporting LPD sustainability.
PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, MORALITAS INDIVIDU, DAN PERANAN PANUREKSA TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DI LEMBAGA PERKREDITAN DESA KECAMATAN SUKAWATI KABUPATEN GIAYAR BALI Kustina, Ketut Tanti; Kadek Lyana Prilandewi
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 1 No. 1 (2022): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i1.137

Abstract

This research aims to find out the negative influence of the variables of effectiveness of internal control, individual morality, and the role of panureksa of tendency of accounting fraud at the Village Credit Institution, Sukawati District. This research design uses quantitative research methods. Data was collected by using a questionnaire method. The population in this study is all LPD in Sukawati District which amounted to 33 LPD with a total of 99 respondents. This study used purposive sampling techniques. The sample was taken as many as 3 people from each LPD in Sukawati District. The data obtained in this tsudy will be analyzed using multiple linear regression analysis with the help of SPSS version 25. The results of the t test and the direction of the negative β coefficient showed that the variables of the effectiveness of internal control, individual morality, and the roleh of panureksa each ngeative effect of tendency of accounting fraud at the Village Credit Institution Sukawati District. Keywords: effectiveness of internal control, individual morality, the role of panureksa Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh negatif dari variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa terhadap kecenderungan kecurangan akuntansi di Lembaga Perkreditan Desa Kecamatan Sukawati. Rancangan penelitian ini menggunakan metode penelitian kuantitatif. Pengumpulan data dilakukan dengan metode kuesioner. Populasi dalam penelitian ini yaitu seluruh LPD di Kecamatan Sukawati yang berjumlah 33 LPD dengan total responden sejumlah 99 orang. Penelitian ini menggunakan teknik purposive sampling. Sampel diambil sebanyak 3 orang dari tiap LPD yang ada di Kecamatan Sukawati. Data yang diperoleh dalam penelitian ini akan di analisis menggunakan analisis regresi berganda dengan bantuan SPSS versi 25. Hasil uji t dan arah koefisien β yang negatif menunjukkan bahwa variabel efektivitas pengendalian internal, moralitas individu, dan peranan panureksa masing-masing berpengaruh negatif terhadap kecenderungan kecurangan akuntansi di LPD Kecamatan Sukawati. Kata Kunci: efektivitas pengendalian internal, moralitas individu, peranan panureksa
DAMPAK KINERJA PERUSAHAAN, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP TRANSPARANSI CSR : PERSPEKTIF KEBERLANJUTAN KORPORAT Dewi, Putu Pande R. Aprilyani; Budiadnyan, Ni Putu; Kustina, Ketut Tanti; Permana, Gusi Putu Lestara
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4755

Abstract

Seiring dengan meningkatnya perhatian publik terhadap isu keberlanjutan dan tanggung jawab sosial, perusahaan diharapkan untuk lebih transparan dalam mengungkapkan aktivitas corporate social responsibility (CSR) mereka sebagai bagian dari strategi bisnis yang berkelanjutan. Seiring dengan meningkatnya kesadaran global tentang isu-isu sosial dan lingkungan, ada kecenderungan bahwa perusahaan dengan kinerja keuangan yang baik semakin terbuka dalam pengungkapan tanggung jawab sosialnya. Penelitian ini dilakukan di perusahaan pertambangan periode 2019-2021 yang terdaftar di Bursa Efek Indonesia. Penentuan sampel menggunakan purposive sampling dan mendapatkan sampel sebanyak 42 perusahaan pertambangan. Hasil penelitian menunjukan bahwa kinerja perusahaan tidak berpengaruh pada pengungkapan corporate social responsibility dan likuiditas tidak berpengaruh pada pengungkapan corporate social responsibility. Sedangkan ukuran perusahaan berpengaruh positif pada pengungkapan corporate social responsibility.
Apakah Masyarakat Masih Percaya LPD? Sebuah Studi Empiris Yuliani, Ni Luh Ayu; Prawitasari, Putu Putri; Permana, Gusi putu Lestara; Kustina, Ketut Tanti
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dh2qgt70

Abstract

Kepercayaan masyarakat menjadi faktor penting dalam keberhasilan Lembaga Perkreditan Desa (LPD) di Bali, khususnya di Kabupaten Gianyar, yang memiliki jumlah LPD terbanyak. Kepercayaan ini memengaruhi partisipasi masyarakat dalam layanan keuangan formal dan kerap dipengaruhi oleh literasi keuangan, pengalaman finansial, serta kemampuan pengelolaan keuangan pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan 170 responden yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner skala Likert lima tingkat dan dianalisis menggunakan PLS-SEM untuk menilai hubungan antarvariabel. Hasil penelitian menunjukkan bahwa Financial Self-Efficacy, Prior Financial Experience, dan Financial Literacy berpengaruh positif signifikan terhadap Inklusi Keuangan dan Kepercayaan Masyarakat pada LPD, dengan Inklusi Keuangan memediasi hubungan tersebut. Temuan ini menekankan pentingnya peningkatan literasi keuangan dan layanan digital untuk memperkuat kepercayaan masyarakat dan mendorong inklusi keuangan yang lebih luas.
Analisis Biaya Produksi Terhadap Keputusan Penetapan Harga Jual Pada Umkm Tenun Heybajo Di Labuan Bajo Andistan, Ignacia Betrya; Prawitasari, Putu Putri; Permana, Gusi Putu Lestara; Kustina, Ketut Tanti
Jurnal Pajak dan Bisnis Vol 6 No 2 (2025): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v6i2.376

Abstract

Penelitian bertujuan untuk memproduksi serta penetapan biaya jual pada UMKM Tenun Heybajo di Labuan Bajo, dengan fokus pada pengaruh tekhnik perhitungan HPP terhadap keputusan harga jual. Tenun Heybajo menjumpai rintangan didalam menentukan biaya jual yang tepat, mengingat biaya bahan baku serta tenaga kerja yang tinggi akibat proses produksi manual. Metode penelitian yang digunakan adalah campuran (mixed method), dengan pendekatan kuantitatif untuk memperoleh data numerik serta kualitatif untuk mendapatkan pemahaman lebih mendalam mengenai faktor-faktor yang memengaruhi penetapan harga jual. Berdasarkan analisis biaya produksi, ditemukan bahwa penggunaan metode tradisional menghasilkan HPP besarmua Rp 930.000, sementara teknik full costing mencatatkan HPP besarnya Rp 990.000. Selisihnya terlaksana sebab perhitungan tarif overhead yang lebih rinci dalam tekhnik full costing. Kedua tekhnik tersebut menghasilkan biaya jual yang hampir sama, namun tekhnik full costing lebih sesuai didalam menggambarkannya tarif yang sebenarnya. Penetapan tarif jual melalui tekhnik cost plus pricing pada kedua cara menunjukkan tarif jual yang sesuai melalui margin keuntungan yang diharapkan yakni besarnya 30% melalui hasil tarif yang lebih tinggi dalam tekhnik full costing, yakni Rp 1.287.000. Penelitiannya menganjurkan penggunaan tekhnik full costing guna UMKM yang ingin lebih akurat dalam menentukan harga jual dan mengoptimalkan keuntungan, sambil mempertahankan daya saing di pasar.
The role of trust in mediating the influence of influencer marketing and online customer reviews on hmns perfume purchase decisions Putri, Ayu Putu Diah Pradnyani; Kustina, Ketut Tanti
EDUCTUM: Journal Research Vol. 5 No. 1 (2026): Eductum: Journal Research
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejr.v5i1.1357

Abstract

The development of digital marketing has led to the increasing use of influencer marketing and online customer reviews as strategies to influence consumer purchasing decisions, particularly for sensory experience-based products such as perfume. This study aims to analyze the influence of influencer marketing and online customer reviews on purchasing decisions, with trust as a mediating variable among HMNS perfume consumers on the Shopee platform. The research approach used a quantitative method by distributing questionnaires to 140 Gen Y and Gen Z consumer respondents in Bali who had purchased HMNS perfume through Shopee. The data analysis technique used Partial Least Square (PLS). The results showed that influencer marketing and online customer reviews had a positive and significant effect on trust. In addition, trust had a positive and significant effect on purchasing decisions. These findings also indicate that trust can significantly mediate the influence of influencer marketing and online customer reviews on purchasing decisions. These results confirm that increasing consumer trust is key to strengthening the effectiveness of digital marketing strategies in driving perfume product purchasing decisions. The practical implications of this study emphasize the importance of selecting credible influencers and managing customer reviews to build consumer trust and increase sales.
Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I G. A. Desy Arlita I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gede Satiya Brana Waja I Gst Ayu Diah Utari I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Made Agus Adi Kurniawan I Made Restu Dwipayana I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I. G. A Diah Utari Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Kadek Putri Maharani Kadek Trisna Devi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Candra Satya Pratiwi Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto