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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian 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 Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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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Pengaruh Penerapan Green Accounting, Kinerja Lingkungan Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan I Wayan Krisna Wiguna; Ni Putu Budiadnyani
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 5 No. 1 (2026): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/kf14ch85

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green accounting, kinerja lingkungan, dan kepemilikan institusional terhadap kinerja perusahaan pada perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan, laporan keberlanjutan, dan data Program Penilaian Peringkat Kinerja Perusahaan (PROPER). Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 12 perusahaan dengan total 48 observasi. Analisis data dilakukan menggunakan regresi linear berganda yang didahului dengan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa: (1) Green accounting berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia; (2) Kinerja lingkungan berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia; dan (3) Kepemilikan institusional berpengaruh positif dan signifikan terhadap kinerja perusahaan pada perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Temuan ini menunjukkan bahwa penerapan praktik keberlanjutan dan tata kelola perusahaan yang baik berkontribusi terhadap peningkatan kinerja perusahaan.  
Penguatan Kapasitas UMKM melalui Literasi Keuangan dan Implementasi Pembayaran Digital Berbasis QRIS Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari; I G.A.N. Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11958

Abstract

This community service program was conducted in Bungbungan Village, Banjarangkan District, Klungkung Regency, Bali Province, with the objective of assisting Micro, Small, and Medium Enterprises (SMEs) in overcoming operational challenges related to limited financial literacy and the adaptation to digital payment technologies. The method employed in this activity combined an education and action approach, specifically through socialization in the form of interactive lectures, followed by simulations or real-time practice in the field. The results of this activity indicated a significant improvement; participants not only received a conceptual knowledge transfer regarding financial literacy, but also gained clear guidance on adopting the QRIS payment system and understanding the eligibility requirements for accessing bank credit facilities as additional business capital. In conclusion, this financial and digital education intervention has proven effective in motivating entrepreneurs, organizing transaction records, and ultimately strengthening the resilience and sustainability of their businesses in the future.
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.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Kadek Sinta Santika; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
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

Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Leverage, Accounting Conservatism, and Tax Avoidance: The Moderating Role of Sales Growth Capability Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; Putu Sri Arta Jaya Kusuma
Jurnal Kajian Akuntansi Vol 9 No 2 (2025): DECEMBER 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i2.9941

Abstract

The majority of a nation's fiscal revenue comes from taxes, and both the academic and practical communities are paying close attention to tax evasion tactics. Nonetheless, a company's profitability and cash flows can be greatly impacted by tax charges in its accounting, which strongly encourages management to use tax evasion techniques. Understanding how these factors interact to influence a firm's financial decisions, especially with regard to tax tactics, requires analyzing the link between leverage, accounting conservatism, and tax avoidance with sales growth capability as a moderating variable. The study was conducted on all Food and Beverage Subsector Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 using the IDX's official website. Purposive sampling was used to determine the study's sample. The statistical program SPSS for Windows is used in this study to analyze data using both Linear Regression and Moderated Regression Analysis (MRA). The findings support earlier studies by indicating that leverage has a favorable and significant impact on tax evasion. The study did discover, however, that tax evasion methods are not directly and significantly impacted by accounting conservatism. The findings show that the impact of leverage on tax evasion can be amplified by sales growth, indicating a compounding effect.
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 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 I Nyoman Sunarta I Wayan Krisna Wiguna I.G.A. Desy Arlita Indraswari, I Gusti Agung Ayu Pramita Kadek Nanda Patricia Kadek Sinta Santika Ketut Tanti Kustina Kleff, Ayu Agnes 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