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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah JAZ: Jurnal Akuntansi Unihaz Amnesty: Jurnal Riset Perpajakan Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Bina Bangsa Ekonomika Jurnal Ilmiah Manajemen dan Kewirausahaan Journal of Financial and Tax Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI Jurnal Ilmiah Manajemen Dan Kewirausahaan
Kustina, Ketut Tanti
Universitas Pendidikan Nasional Bali
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

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MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
PENGARUH PERSEPSI KEMUDAHAN, PERSEPSI RISIKO DAN FITUR LAYANAN TERHADAP MINAT MENGGUNAKAN E-WALLET DANA PADA GENERASI Z DI KOTA DENPASAR Putri, Ida Ayu Kade Setia; Prawitasari, Putu Putri; Suryanata, I Gusti Ngurah Putra; Kustina, Ketut Tanti
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.750

Abstract

This study aims to evaluate the influence of perceived ease of use, perceived risk, and service features on the interest in using the DANA e-wallet among Generation Z in Denpasar. The advancement of technology in the 4.0 industrial era has encouraged the use of e-wallets as a primary payment method, especially among young people who prefer cashless transactions due to the convenience and flexibility offered. Using a quantitative approach with a sample of 100 respondents selected through purposive sampling, this research employed an online questionnaire to measure perceived ease of use, perceived risk, and service features as they relate to usage interest. Data analysis was conducted through multiple linear regression using SPSS. The findings show that all three independent variables have a positive and significant influence on the interest in using the DANA e-wallet. Perceived ease of use and service features have a substantial impact on influencing Generation Z’s interest, while perceived risk, although significant, has a lesser effect. This study's conclusions provide insights for developing e-wallet services that better align with Generation Z's preferences and suggest further research to include additional relevant variables and expand the geographical scope of study
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 : Pusat Riset dan Inovasi Nasional

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
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.
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services Mardiantari, Ni Komang Ayu; Budiadnyani, Ni Putu; Kustina, Ketut Tanti
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study aims to examine the influence of reputation, professionalism, and service quality on client satisfaction in using tax consulting services. The research was conducted with a sample of 90 corporate taxpayers registered at tax consultant offices in Denpasar City. Quantitative methods were applied with data collected through questionnaires. The analysis involved validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that reputation positively and significantly affects client satisfaction, implying that a better reputation enhances client satisfaction. Similarly, professionalism shows a positive and significant impact, suggesting that higher levels of professional conduct by tax consultants increase client satisfaction. Furthermore, service quality also significantly influences satisfaction, highlighting the importance of timely, accurate, and responsive services. Simultaneous testing confirms that reputation, professionalism, and service quality collectively contribute significantly to client satisfaction. These findings underscore the critical role of maintaining a strong reputation, upholding professional ethics, and delivering high-quality services to foster client trust and satisfaction. Tax consultants are recommended to continuously improve service speed, maintain confidentiality, and align their services with client expectations to sustain satisfaction and loyalty. This study contributes to understanding factors that drive client satisfaction in tax consulting, providing valuable insights for practitioners and policymakers aiming to optimize tax consulting service quality in Indonesia’s evolving tax environment.
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
Co-Authors Agung Gede Wikantara Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu 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 Fitriani Gine Das Prena Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I Gede Cahyadi Putra I Gede Merta Nugrahita Suryawan 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 Nengah Wirsa I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Putu Vicky Suryadharma IGA Diah Utari Kadek Apri Suadnyani Kadek Lyana Prilandewi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi 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 Onic Tiddyari Asri Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Lesya Pratiwi Prawitasari, Putu Putri Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama 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