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Implementasi ISAK 35 pada Lembaga Perkreditan Desa I Nyoman Darmayasa; I Ketut Parnata; Ni Luh Putri Setyastrini
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.20514

Abstract

Purpose: This study aims to design the format of the LPD financial statements referring to the Interpretation of Financial Accounting Standards (ISAK) 35 in accordance with the characteristics of the LPD.Method: The research method used is Participatory Action Research (PAR) combined with Local Genius Values (LGV). The data comes from the experience and knowledge of researchers on LPD bookkeeping assistance in 2022.Results: The results of the design of the bookkeeping format refer to SAK ETAP terminology which is non-profit oriented according to ISAK 35 based on the locality values of the Balinese indigenous people. The design of this bookkeeping format strengthens the characteristics of the LPD as an institution owned by indigenous peoples which is not a tax subject. The design of this bookkeeping format is expected to be an alternative consideration for various stakeholders to formulate standardized financial reporting policies for all LPDs that remain rooted in the local value characteristics of the Balinese indigenous people.Implications: This study presents the new design of the bookkeeping format for LPDs in refer to Interpretation of Financial Accounting Standards (ISAK) 35 and the characteristics of LPD.Novelty: This study has a novelty related to the design of the bookkeeping format for LPD in refer to Interpretation of Financial Accounting Standards (ISAK) 35. 
Pendampingan Usaha Pia Tiga Putri dalam Peningkatan Produksi dan Manajemen Pemasaran Ni Ketut Pradani Gayatri Sarja; I Ketut Parnata; Luh Mei Wahyuni
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1337

Abstract

Tujuan dari kegiatan pengabdian ini adalah mendampingi mitra dalam proses peningkatan produksi serta manajemen agar usahanya lebih berkembang. Tujuan ini direalisasikan dalam bentuk metode pelaksanaan yang terdiri dari tiga tahapan yaitu persipan, implementasi dan evaluasi. Tahapan impelementasi kegiatan ini terdiri dari memberikan bantuan alat produksi, pelatihan pengemasan, digital marketing serta manajemen keuangan yang diikuti oleh mitra ditambah dengan tiga anggota mitra yang membantu usahanya. Berdasarkan hasil evaluasi yang dilakukan setelah pemberian alat produksi yaitu waktu produksi berkurang 50% baik pembuatan bahan filling pia berupa kacang hijau, sebelumnya dibuat 30 menit sedangkan menggunakan mesin chopper, dipersingkat menjadi 15 menit. Selain itu, proses pemanggangan pia yang biasanya membutuhkan waktu kurang lebih 15 menit menjadi 10 menit dengan kapasitas sekali pemanggangan kurang lebih 50 pcs pia dengan adanya oven atas bawah. Evaluasi juga dilakukan terhadap pengemasan produk, dimana 100% produk pia mitra dikemas dengan kemasan vacum seal berlabel. Evalusi terkait pelatihan digital marketing juga dilakukan dimana mitra dapat melakukan posting foto produk ke instagram. Selain itu untuk manajemen keuangan, mitra sudah bisa membuat nota penjualan dan pencatatan ke buku kas. Rekomendasi yang diberikan bahwa mitra harus menggunakan dan pengetahuan yang diberikan secara optimal serta tim pengabdi melakukan evaluasi. Community Service: Pia Tiga Putri Business Assistance in Increasing Production and Marketing Management The purpose of this service activity is to assist partners in the process of increasing production and management so that their business is more developed. This goal is realized in the form of an implementation method which consists of three stages, namely preparation, implementation and evaluation. The stages of implementing this activity consist of providing assistance with production equipment, packaging training, digital marketing and financial management which are attended by partners plus three partner members who help their business. Based on the results of the evaluation carried out after the provision of production equipment, namely the production time was reduced by 50% both for making pia filling in the form of green beans, previously made 30 minutes while using a chopper machine, it was shortened to 15 minutes. In addition, the process of baking pia which usually takes approximately 15 minutes becomes 10 minutes with a one-time roasting capacity of approximately 50 pcs of pia with an up and down oven. Evaluation was also carried out on product packaging, where 100% of PIA Mitra's products were packaged with a labeled vacuum seal packaging. Evaluations related to digital marketing training are also carried out where partners can post product photos to Instagram. Apart from that, for financial management, partners can already make sales notes and record them in the cash book. Recommendations are given that partners must use and knowledge provided optimally and the service team evaluates it.  
Anti-Aggressive Accounting Creative Pada Lembaga Perkreditan Desa Menuju Pembangunan Inklusif Berkelanjutan Darmayasa, I Nyoman; I Ketut Suwintana; Ni Nyoman Harini Puspita; I Made Agus Putrayasa; I Ketut Parnata; I Made Bagiada; Ni Luh Putri Setyastrini; Ketut Nurhayanti; Putu Adi Suprapto; Ni Komang Urip Krisna Dewi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i1.4939

Abstract

This study aims to understand the meaning of aggressive accounting creative practices in Village Credit Institutions (LPD). This study involved four participants from LPD empowerment services and institutions, academics, and three LPD heads. Data were collected through in-depth interviews, followed by data triangulation (source, technique, and time) based on Miles and Huberman's interactive analysis. Interpretive analysis was used for data analysis. This study found the existence of aggressive creative accounting practices, which means maintaining stakeholder trust so that the level of health and risk of LPDs is maintained. New meaning of anti-aggressive creative accounting through digital transformation of reporting in the form of accrual income recognition and cash adjustments. Digital transformation is described through the technology acceptance model (TAM) theory, which can be explained using stakeholder theory and agency theory with the additional assumption of intentional human beings extending human local values. The research contribution is theoretically in the form of developing theoretical assumptions and practically to prevent aggressive accounting creativity so that sustainable inclusive development from villages towards Indonesia can be realized.
Green Accounting in Healthcare: Strategic Framework for Sustainable Hospital Management Sumiari, Kadek Nita; Pramitari, I Gusti Ayu Astri; Wirayana, I Made Adhi; Parnata, I Ketut; Setyastrini, Ni Luh Putri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3729

Abstract

The healthcare sector plays a vital role in improving human well-being, but also significantly contributes to environmental degradation through high energy consumption, resource use, and waste generation. In response to these environmental challenges, green accounting emerges as a strategic tool to integrate environmental costs into financial decision-making and promote sustainable hospital operations. This study examines the key components, implementation strategies, and real-world applications of green accounting in the healthcare industry, with a focus on environmental cost accounting, performance indicators, and green financial reporting. Using the qualitative method, drawing on global case studies including hospitals in the United States, the United Kingdom, Singapore, India, and South Africa, the research identifies effective practices and outcomes such as carbon footprint reduction, operational cost savings, and enhanced stakeholder engagement. While challenges persist, such as a lack of standardized metrics, limited technical infrastructure, and financial constraints, green accounting proves to be a transformative approach that aligns ecological responsibility with healthcare excellence. The study recommends policy support, digital infrastructure development, and staff engagement as critical enablers for mainstreaming sustainability in hospital management.
Co-Authors AA Putri Suardani Astri Pramitari, I Gusti Ayu Cening Ardina Cening Ardina I G A A Dina Purnama D I Gde Agus Jaya Sadguna I Ketut Suandi I Ketut Suwintana I Komang Agus Tresna Sukadarma I Komang Sugiarta I M Suarta I Made Agus Putrayasa I Made Bagiada I Made Sudana I N Subratha I Nyoman Darmayasa I Nyoman Darmayasa, I Nyoman I W Purwanta Suta Kadek Nita Sumiari, Kadek Nita Ketut Nurhayanti Luh Mei Wahyuni N P Reza M S P N P T R Arisanthi N W K Dewi Ni Ketut Pradani Gayatri Sarja Ni Komang Urip Krisna Dewi Ni Luh Ayu Kartika Yuniastari Sarja Ni Luh Putri Setyastrini Ni Luh Putri Setyastrini Ni Made Ayu Dwijayanti Ni Nyoman Harini Puspita Ni Putu Mutiari Nyoman Tri Krismahayani Putu Adi Suprapto Setyastrini, Ni Luh Putri Wirayana, I Made Adhi