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All Journal Krisna: Kumpulan Riset Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti TRAVERSE - Journal of Language and Applied Linguistics Jurnal Pengabdian Masyarakat Akademisi Hita Akuntansi dan Keuangan Lantera Widya
Ni Putu Ayu Kusumawati
Fakultas Ekonomi, Bisnis, Dan Pariwisata Universitas Hindu, Bali, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pelatihan Aplikasi Keuangan Digital Pada Kube Sari Jaya Di Desa Sumerta Kauh Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi; Ni Putu Yeny Yuliantari; Gusti Alit Suputra
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.768

Abstract

KUBE Sari Jaya merupakan usaha kecil yang terdiri dari lima orang anggota, dimana fokus produksi yang mereka jalani adalah pembuatan kue tradisional, seperti sumping, dadar, bantal dan lain-lain. Identifikasi masalah yang ada di Kube sari jaya ialah masih rendahnya pengetahuan mengenai penggunaan aplikasi keuangan digital dalam mencatat transaksi-transaksi usaha. Hal ini tentu akan berdampak kepada kurangnya kemampuan mitra dalam melakukan analisis usaha dan dalam pengambilan keputusan keuangan. Solusi yang dapat diberikan terhadap permasalahan mitra adalah dengan memberikan pelatihan aplikasi buku warung, dipilihnya aplikasi ini karena memiliki fitur-fitur ang lengkap dan aplikasi ini dapat digunakan secara offline. Tujuan dari kegiatan pengabdian ini adalah memberikan pengetahuan kepada mitra, betapa pentingnya digitalisasi untuk usaha agar mitra mampu menghasilkan laporan keuangan yang lebih akurat demi keberlanjutan usaha. Metode yang digunakan dalam kegiatan pengabdian ini adalah memberikan penyuluhan mengenai aplikasi digital keuangan, memberikan pelatihan aplikasi buku warung. Kegiatan pengabdian ini diharapkan memberikan dampak positif bagi keberlanjutan kube sari jaya. Pengabdian lanjutan yang tim pengabdi lakukan sekarang adalah memberikan pelatihan pengelolaan keuangan dengan menggunakan aplikasi buku warung. Penggunaan aplikasi ini akan lebih mempermudah akses mitra dalam mengetahui posisi keuangan, dimana segala transaksi jual beli telah dicatat melalui aplikasi ini. Pencatatan transaksi pada aplikasi buku warung ini dapat membantu mitra untuk mengetahui dengan cermat total omzet usaha mitra.
PELATIHAN MENYUSUN RENCANA USAHA (BUSINESS PLAN) DI KALANGAN IBU-IBU PKK DI DESA MUNGGU MENGWI BADUNG Putu Cita Ayu; Putu Nuniek Hutnaleontina; Ni Putu Yeni Yuliantari; Ni Made Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Gusti Alit Suputra
Jurnal Lentera Widya Vol 4 No 1 (2022): Jurnal Lantera Widya Desember 2022
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v4i1.460

Abstract

PKK merupakan wadah bersama yang diharapkan menjadi suatu ujung tombak dari gerakan pembangunan masyarakat dari bawah yang harus dipelihara dan dikembangkan. Permasalahan yang terjadi pada mitra ibu PKK Desa Munggu ini merupakan suatu tantangan bagi tim pengabdian untuk mengatasi rendahnya jiwa atau motivasi berwirausaha. Dimana ibu-ibu yang tergabung dalam tim PKK belum memahami bagaimana membuat suatu rencana usaha dan bagaimana pengelolaan suatu usaha. Adapun tujuan dari kegiatan pengabdian ini adalah diharapkan akan mampu mendorong kemampuan dan motivasi pada mitra untuk berwirausaha. Membuka suatu usaha tidak mungkin tanpa ada rencana sebelumnya, rencana bisnis sangat berguna untuk mengidentifikasi kebutuhan konsumen, atribut produk yang paling diinginkan dan memastikan rencana perusahaan di berbagai aspek seperti produksi, distribusi, penentuan harga dan pemasaran. Metode yang digunaka adalah pendekatan diskusi/tanya jawab dengan maksud agar materi dapat diterima oleh peserta dengan baik. Adapun hasil yang dari kegiatan pengabdian ini adalah mitra memahami akan pentingnya perencanaan usaha sebelum usaha tersebut dijalankan. Selain memberikan pemahaman mengenai perencanaan usaha, kegiatan pengabdian telah dilakukan aplikasi dari perencanaan usaha, yaitu pembuatan pes’an telengis, dengan adanya kegiatan pengabdian kepada masyarakt ibu-ibu PKK di Desa Munggu menjadi lebih berani memulai suatu usaha dan tentunya hal ini akan memberikan dampak yang positif bagi peningkatan pendapatan keluarga.
Determinants of LPD Performance: Collaboration of Stewardship, Organizational Culture, and Leadership Theory Based on Arthasastra Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Putu Cita Ayu
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71606

Abstract

This research aims to examine the influence of good corporate governance (GCG) with Tri Hita Karana (THK) organizational culture and Sad Warnaning Rajaniti's leadership as moderators on the performance of Village Credit Institutions (LPD) in Bali. The study population comprises LPD heads throughout Bali, with a sample size of 315 respondents selected using stratified random sampling. Data were collected and analyzed using the SEM-PLS method to test the hypotheses. The results indicate that LPD performance can be significantly enhanced through improvements in governance, which includes both Sekala (tangible) and Niskala (intangible) aspects of GCG. Additionally, the THK culture, encompassing Parahyangan (spiritual harmony), Pawongan (social harmony), and Palemahan (environmental harmony), along with the implementation of Sad Warnaning Rajaniti leadership, positively influences LPD performance. Furthermore, the study finds that THK culture and Sad Warnaning Rajaniti leadership act as effective moderators in this relationship. These findings have important implications for the development of accounting literature by integrating management aspects, such as GCG implementation, leadership based on Sad Warnaning Rajaniti, and THK organizational culture, to improve LPD performance. This research contributes valuable insights for policymakers and practitioners in enhancing the governance and leadership frameworks of LPDs in Bali.
Pengaruh Sistem Pengendalian Internal, Proteksi Awig-Awig, Keyakinan Hukum Karma Phala Terhadap Kecenderungan Kecurangan Akuntansi Pada LPD Se-Kecamatan Mengwi Gusti Ayu Putu Helenia; Ni Komang Sumadi; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/vzqbh634

Abstract

LPD, an unique economic entity in Balinese culture introduced by the Governor of Bali, Prof. Dr. Ida Bagus Mantra in 1984, has proven its role in achieving economic equality among Balinese communities from rural areas to major cities, becoming the only small-scale financial institution owned by indigenous communities in Bali and adhering to Bali's distinctive economic principle known as "bebanjaran". The research aimeds to determines the level of tendency towards accountings fraud in LPDs in the Mengwi District, Badung Regency. Tshe data in this studys were obtaineds from questionnaires or primary data. The subjects of the study weres 39 LPDs in the Mengwi District, Badung Regency, with a totaly of 113 LPD employees. The resultss indicate that effective internal controls systems and Awig-awig protection haves a negative impacts on thes tendenrcy towards accounting frauds, whiles belief in the karma phala law does not significantly influence the inclination towards accounting fraud. For LPDs in the Mengwi District, it is recommended to enhance internal control systems, implement Awig-awig protection, and increase employee awareness of the legal and moral consequences of fraudulent actions to ensure security, integrity, and accountability in managing village funds and assets effectively, thereby strengthening public trust in the institution.
FILOSOFI TRI HITA KARANA DALAM MENGUNGKAP KONSEP AKUNTANSI HIJAU (STUDI FENOMENOLOGI) Ni Putu Ayu Kusumawati; Ni Made Wisni Arie Pramuki; Ni Putu Trisna Windika Pratiwi
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.150-162

Abstract

This article has been retracted with agreement of the journal editors. The retraction is due to a significant overlap with an article by the same authors that has been published in another journal (International Journal of Trends in Accounting Research). This constitutes a case of duplicate publication, which is a breach of our journal's publication ethics policy. The authors apologize to the readers and editors of both journals for this oversight. The journal is committed to upholding the integrity of the scientific record.
Pelatihan Keuangan dan Pemasaran Digital Industri Sanggah di Desa Kesiman Wisni Arie Pramuki; Ni Putu Ayu Kusumawati; Gusti Alit Suputra; Ni Putu Yeni Yuliantari; Ni Made Yuli Cantika Putri; Ni Made Rika Liana Putri
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.v5i1.1708

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini bertujuan mengatasi permasalahan manajemen pada UD Putra Bali Stil, sebuah industri pembuatan sanggah di Desa Kesiman Kertalanggu. Mitra menghadapi kendala utama berupa ketiadaan sistem pembukuan yang teratur serta metode pemasaran yang masih tradisional tanpa memanfaatkan teknologi digital. Metode pelaksanaan kegiatan mencakup tiga tahapan: persiapan, pelaksanaan pelatihan (ceramah dan praktik), serta evaluasi dan pendampingan. Pelatihan difokuskan pada pencatatan transaksi keuangan harian dan strategi pemasaran melalui media sosial. Keberhasilan program diukur menggunakan instrumen pre-test dan post-test. Hasil pengabdian menunjukkan peningkatan pemahaman mitra dalam menyusun pembukuan sederhana untuk memantau arus kas. Selain itu, mitra berhasil mengadopsi pemasaran digital untuk memperluas jangkauan pasar produk kerajinan batu alam. Kegiatan ini berimplikasi pada perbaikan pengambilan keputusan bisnis dan peningkatan daya saing usaha secara berkelanjutan.
Pengaruh Tingkat Pemahaman Sertifikasi Chartered Accountant (CA), Motivasi Karir dan Prestasi Akademik Terhadap Minat Mahasiswa Untuk Mengambil Sertifikasi Profesional CA Pada Mahasiswa Program Studi Akuntansi Uviversitas Hindu Indonesia Gusti Ayu Bintang Apriliani; I Wayan Sudiana; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zv4w2k79

Abstract

For accounting graduates hoping to work in the sector, particularly as professional accountants, the Chartered Accountant (CA) credential is crucial. The participants in this study were students from the Accounting Study Program at the Faculty of Economics, Business, and Tourism, and there were a total of 222 responses. This research used a numbers-based approach. The data analysis included methods like multiple linear regression, determining coefficients, F-tests, and t-tests. The results show that students’ desire to earn a professional certification as chartered accountants is positively and strongly influenced by how much they know about CAs. Additionally, students' interest in getting the CA certificate is also greatly affected by their career ambitions. Their motivation to pursue CA certification is notably influenced by how well they perform in their studies.
Pengaruh Pengelolaan Keuangan, Pemahaman Sistem Akuntansi Dan Kompetensi Sumber Daya Manusia Terhadap Kinerja Badan Usaha Milik Desa (BUMDesa) Di Kecamatan Gianyar Kabupaten Gianyar SANG AYU MADE ARIMAS PUTRI; Ni Putu Ayu Kusumawati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/qjyskd81

Abstract

The goal of this study is to look at how Financial Management, knowledge of Accounting Systems, and the skills of Human Resources affect the performance of Village-Owned enterprises. Enterprises (BUMDesa) in Gianyar District, Gianyar Regency. In 2024, Gianyar District will be the region with the largest number of BUMDesa in the advanced and developing categories in Gianyar Regency. However, several BUMDesa still face challenges such as a lack of competent human resources in management, especially in terms of financial management, understanding of accounting systems and some BUMDesa actors who have less than optimal work quality. The population of this study includes all employees, advisors, and BUMDesa supervisors in Gianyar district. A total of 79 samples were selected using the purposive sampling method, which results in a population of 99. The study's results indicate that BUMDesa performance is greatly enhanced through effective financial management and a good understanding of the accounting system.,and human resource competencies.
Pengaruh Goal Orientation, Tekanan Anggaran Waktu, Tekanan Ketaatan, Senioritas Auditor Terhadap Audit Judgement: Studi Empiris pada Kantor Akuntan Publik di Provinsi Bali Kadek Sarmini Agustin; Ni Putu Ayu Kusumawati; I Wayan Budi Satriya
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/vk0xs386

Abstract

Audit judgment plays a crucial role in the auditing process, as auditors frequently encounter situations that demand professionalism in addressing risks and materiality in financial statements. The main objective and research question of the present study are in this study, the  aim is to examine the influence of goal orientation, time presssure, compliance pressure, ands auditor seniority on audit judgment. This study was undertaken at public agencies accounting firms in Bali Province, involving a sample of 63 respondents. The study applies several analytical techniques multiple linear regression. hes research findings reveal that purpose orientastion has a possitive and signifficant effect on audit judgment, time pressuree has a negative and signifficant effect on audit judgment, compliance pressure has a negative and signifficant effect on audit judgment, and auditor seniority has a positive and significant effect on audit judgment. The independent variables collectively explain 76.1% of the variation in audit judgment.
Mengungkapkan Tata Kelola Dana Punia Pura Berbasis Teknologi Digital: Studi Pada Pura Tanah Kilap Denpasar Kadek Ely Shima Parwati; I Made Endra Lesmana Putra; Ni Putu Ayu Kusumawati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/yn3fe168

Abstract

The temples as religious and social institutions in Bali, play a crucial role in managing congregational funds sourced from punia funds, community dues, and voluntary donations. Conventional financial management has the potential to create accountability, transparency, and efficiency issues. With the advancement of digital technology, there is an opportunity to improve temple financial governance through a more structured and transparent recording and reporting system. This study aims to explore in-depth temple financial governance practices and the adoption of digital technology in financial management at Tanah Kilap Temple in Denpasar. The study employed a qualitative approach, collecting data through in-depth interviews, observation, and documentation with temple administrators and related parties. The results indicate that digitalizing financial management has the potential to improve recording accuracy, reporting transparency, and congregational trust. However, its implementation still faces challenges such as limited human resources, infrastructure readiness, and adaptation to conventional work cultures. This research is expected to provide conceptual and practical contributions to the development of accountable, digital-based temple financial governance, particularly in Hindu religious institutions in Bali.
Co-Authors ., NI PUTU YENI YULIANTARI A.A. Sagung Istri Kania Kosalia COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Putu Ayu Winda Kristiyani Dewa Ayu Ratih Purnama Sari Erlinawati Ni Wayan Alit Gusti Alit Suputra Gusti Ayu Bintang Apriliani Gusti Ayu Putu Helenia I Gede Eka Budiastawa I Made Endra Lesmana Putra I Nyoman Suta Widnyana I Nyoman Teguh Surya Dharma Laksana I Putu Fery Karyada I Putu Nuratama I Wayan Ale Setiawan I Wayan Budi Satriya I Wayan Rudiana I Wayan Sudiana Ida Bagus Gede Pradnyana Ida Bagus Made Sadu Gunawan Kadek Dewi Padnyawati Kadek Ely Shima Parwati Kadek Sarmini Agustin Mirah Ayu Putri Trarintya, Mirah Ayu Putri Ni Ketut Muliati Ni Komang Desi Lestari Ni Komang Dina Sintyawati Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Luh Budi Ariani Ni Luh Putu Ayu Remy Octaviani Ni Made Ayu Indrawati Ni Made Emi Hudiyani Ni Made Kertiani Ni Made Rika Liana Putri Ni Made Wisni Arie Pramuki Ni Made Wisni Arie Pramuki Ni Made Yuli Cantika Putri Ni Nyoman Yuni Rasniati Ni Putu Nofy Megantari Ni Putu Rismayanti Ni Putu Setia Asih Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeny Yuliantari Ni Wayan Alit Erlinawati Ni Wayan Tutik Aprianti NI WAYAN YUNIASIH Pratiwi Ni Kadek Novita Putu Ayu Diana Gita Maharani Putu Cita Ayu Putu Eni Ulantari Putu Krisna Adwitya Sanjaya Putu Neta Ervinia Putu Nuniek Hutnaleontina Putu Ria Monica Sari Rai Dwi Andayani W SANG AYU MADE ARIMAS PUTRI SANG AYU PUTU ARIE NDRASWARAWATI Wisni Arie Pramuki Yeni Yuliantari