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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Syntax Idea JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Innovation Research and Knowledge JURNAL PENGABDIAN MASYARAKAT AKADEMISI Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu JIMEK ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Ni Putu Budiadnyani
Universitas Pendidikan Nasional
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Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; I G A Desy Arlita; Putu Sri Arta Jaya Kusuma; I G A N Alit Sumantri
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
Peran Sistem Informasi Akuntansi, Pengendalian Internal dan Transparansi Terhadap Pencegahan Fraud (Studi Kasus koperasi Di Wilayah Kabupaten Bangli) Ni Kadek Sandya Grahita; Ni Putu Budiadnyani; I Nyoman Sunarta; I.G.A. Desy Arlita
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16198

Abstract

Penelitian ini bertujuan untuk mengetahui peran sistem informasi akuntansi, pengendalian internal dan transparansi terhadap pencegahan fraud. Sampel dalam penelitian ini adalah sebanyak 165 responden. Teknik analisis data menggunakan Uji Validitas, Uji Reabilitas, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Koefisien Determinasi, Uji F dan Uji t. Dari hasil penelitian ini diperoleh hasil sistem informasi akuntansi, pengendalian internal, dan transparansi berpengaruh positif signifikan terhadap pencegahan fraud. Saran yang dapat diberikan peneliti adalah koperasi di Wilayah Kabupaten Bangli dalam mencegah terjadinya fraud diharapkan secara rutin melakukan pembaharuan terhadap sistem informasi akuntansiyang digunakan agar nantinya mampu meminimalisir terjadinya kecurangan, selalu menerapkan pengendalian internal dengan baik dan menerapkan transparansi terhadap semua pihak yang berkepentingan terhadap koperasi.
Peran Risiko Kredit Memoderasi Hubungan Efisiensi Operasional, Likuiditas Dan Kinerja Perbankan Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Nyoman Sunarta; Putu Putri Prawitasari; Dhea Fitrisia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14223

Abstract

Maximising banking performance involves optimising operational, financial, and risk management aspects. Operational efficiency, liquidity, and credit risk are key factors. This study is based on the theory of decision making and risk management. The research objective is to examine the effect of operational efficiency and liquidity on banking performance, as well as the moderating role of credit risk. The research was conducted on 223 BPR data in Denpasar (2020-2023). The novelty of the research lies in the context of BPR Denpasar and moderation analysis of credit risk. The results show that operational efficiency and liquidity affect banking performance. Meanwhile, credit risk moderates the relationship between operational efficiency and banking performance and credit risk does not moderate the relationship between liquidity and banking performance
Pembangunan Desa Berkelanjutan Melalui Edukasi dan Inovasi Pengelolaan Sampah Rumah Tangga Di Desa Dawan Klungkung I G. A. N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari; Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.5637

Abstract

Household waste management is a crucial issue in realizing sustainable village development, especially in rural areas such as Dawan Village, Klungkung. Lack of public awareness of the importance of proper waste sorting and processing has resulted in environmental pollution and low economic value of household waste. This community service activity aims to increase community capacity in managing household waste through an educational and innovative approach based on community participation. The implementation method includes socialization, training in sorting organic and inorganic waste, and training in recycling into creative products such as eco-bricks and compost. The results of the activity showed an increase in community knowledge about waste management, the formation of environmental care groups, and the creation of products with economic value from household waste. This activity proves that with the right education and innovation that is appropriate to the local context, household waste management can be an important pillar in supporting sustainable and environmentally friendly village development.
Pengembangan Usaha Mikro Kerajinan Bokor Berbasis Budaya dan Ekonomi Guna Mendukung Keberlanjutan Ekonomi Lokal Di Desa Bresela I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G. A. N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.5638

Abstract

This study aims to examine and develop the potential of micro-enterprises producing traditional Balinese bokor crafts in Bresela Village as an effort to preserve culture while strengthening the local economy. Bokor, as one of Bali's traditional crafts rich in cultural value, holds significant economic potential if managed strategically and sustainably. Using a descriptive qualitative approach, data was collected through observation, interviews with local artisans, and documentary studies. The research findings indicate that the development of culture-based bokor micro-enterprises can strengthen local identity, increase community income, and create job opportunities aligned with local wisdom. Support for training, design innovation, and digital marketing also play crucial roles in the success of this enterprise development. With the right strategy, the bokor craft business can become one of the pillars of a sustainable local economy amid the tide of modernization and globalization.
PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I G A Desy Arlita; Putu Putri Prawitasari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): (Februari 2024)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v7i1.1955

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.
Optimalisasi Wawasan dan Keterampilan Kewirausahaan Mahasiswa melalui Kunjungan Industri pada Bakpia Wong Keraton Yogyakarta I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7788

Abstract

Kegiatan kunjungan industri merupakan salah satu bentuk pembelajaran kontekstual yang efektif dalam meningkatkan wawasan dan keterampilan kewirausahaan mahasiswa. Artikel ini bertujuan untuk menganalisis peran kunjungan industri ke Bakpia Wong Keraton Yogyakarta dalam memperkuat pemahaman mahasiswa mengenai proses bisnis, manajemen usaha kecil dan menengah (UKM), serta nilainilai kewirausahaan. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi langsung, wawancara dengan pelaku usaha, dan refleksi mahasiswa peserta kegiatan. Hasil kegiatan menunjukkan bahwa kunjungan industri mampu meningkatkan pemahaman mahasiswa terhadap praktik kewirausahaan nyata, meliputi aspek produksi, pemasaran, pengelolaan keuangan, dan inovasi produk. Selain itu, kegiatan ini juga menumbuhkan motivasi berwirausaha dan sikap profesional mahasiswa. Dengan demikian, kunjungan industri dapat menjadi strategi pembelajaran yang efektif dalam pendidikan kewirausahaan di perguruan tinggi.
Pengaruh Struktur Modal, Modal Intelektual, dan Tax Avoidance terhadap Nilai Perusahaan Maria Paschalia Apriliani; Ni Putu Budiadnyani
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9467

Abstract

This study aims to analyze the effect of capital structure, intellectual capital, and tax avoidance on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research is motivated by the strategic role of firm value as a signal of performance and long-term prospects amid economic dynamics, shifting consumer behavior, and post-pandemic policy pressures. A quantitative approach is employed using purposive sampling, resulting in 36 sample companies and 144 firm-year observations based on annual financial reports. Data are analyzed using multiple linear regression with SPSS, preceded by classical assumption tests including normality, multicollinearity, heteroskedasticity, and autocorrelation. The results show that capital structure has a positive and significant effect on firm value, supporting signaling theory which argues that sound financing decisions convey positive information to investors. Intellectual capital has a negative and insignificant effect on firm value, indicating that intellectual assets have not yet been optimally managed or fully appreciated by the market in this sector. Tax avoidance has a positive and significant effect on firm value, consistent with agency theory, suggesting that legally and prudently managed tax avoidance can improve tax efficiency, enhance profitability, and strengthen investor perceptions. Simultaneously, capital structure, intellectual capital, and tax avoidance significantly influence firm value, underscoring the importance of financial structure, intangible resources, and tax strategies in enhancing competitiveness and firm value in the food and beverage industry.
Pengaruh Gender Diversity, Kepemilikan Manajerial, dan Kepemilikan Publik terhadap Nilai Perusahaan I Kadek Dida Ari Saputra; Ni Putu Budiadnyani
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9874

Abstract

Firm value reflects investors’ perceptions of a company’s performance and future prospects. However, improvements in financial performance are not always followed by increases in firm value, particularly in manufacturing companies listed on the Indonesia Stock Exchange. This phenomenon indicates that non-financial factors may also play an important role. This study aims to examine the effect of gender diversity, managerial ownership, and public ownership on firm value. The research employs a quantitative causal approach using secondary data obtained from annual reports of manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using purposive sampling, resulting in 29 companies with 116 observations. Data were analyzed using multiple linear regression after passing classical assumption tests. Firm value is measured using Price to Book Value, while gender diversity is measured by the proportion of female directors, managerial ownership by the percentage of shares owned by management, and public ownership by the percentage of shares owned by the public. The results of this study are expected to provide empirical evidence regarding the role of corporate governance and ownership structure as signals that influence firm value, as well as practical implications for management, investors, and regulators in enhancing firm value.
Pengaruh Penerapan E-Bupot, E-Filing, dan Pemahaman Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Kadek Nanda Patricia; Ni Putu Budiadnyani
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3675

Abstract

Digitalisasi perpajakan melalui E-Bupot dan E-Filing bertujuan meningkatkan efisiensi serta kepatuhan wajib pajak, namun tingkat kepatuhan di sektor publik masih bervariasi. Penelitian ini menganalisis pengaruh penerapan E-Bupot, E-Filing, dan pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak pada satuan kerja Polda Bali. Menggunakan metode kuantitatif eksplanatori dengan data dari 40 personel keuangan dan analisis SEM-PLS, hasil menunjukkan bahwa E-Bupot serta pemahaman peraturan berpengaruh positif signifikan terhadap kepatuhan, sedangkan E-Filing tidak signifikan. Temuan ini mendukung Teori Kepatuhan, bahwa sistem efisien dan pemahaman aturan yang baik meningkatkan kepatuhan sukarela. Penelitian ini merekomendasikan peningkatan literasi perpajakan dan optimalisasi sistem digital, serta studi lanjutan dengan cakupan lebih luas dan variabel seperti literasi digital.
Co-Authors Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Dhea Fitrisia Frinabila , Anastasya Gine Das Prena I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I Gede Arta Jaya Wididana I Gusti AAP Indraswari I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Kadek Dida Ari Saputra I Nyoman Sunarta Indraswari, I Gusti Agung Ayu Pramita Kadek Nanda Patricia Kleff, Ayu Agnes Kustina, Ketut Tanti Maria Paschalia Apriliani Mini Citra Wati, Mang Ni Kadek Sandya Grahita Ni Putu Eva Yuni Poniari Pramita Indraswari, I G A A Prawitasari, Putu Putri Putri, Ni Putu Pradnya Sugiantari Putu Pande R. Aprilyani Dewi Putu PRA Dewi Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Santika, Kadek Sinta Sumantri, I G A N Alit