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All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal EMT KITA International Journal of Community Service Learning QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT WICAKSANA: Jurnal Lingkungan dan Pembangunan International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Pengabdian Nasional (JPN) Indonesia
MARTINI, NI PUTU RISKI
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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UTILIZATION OF DIGITAL APPLICATIONS AS AN EFFORT TO COLLECT APPROPRIATE FINANCIAL STATEMENTS WITH STANDARDS IN SMALL MICRO BUSINESS AND MEDIUM IN THE CITY OF DENPASAR I Nyoman Sutapa; Ni Luh Putu Mita Miati; A.A. Pt. Agung Mirah Purnama Sari; Ni Putu Riski Martini
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.5817

Abstract

Micro, Small, and Medium Enterprises, hereinafter abbreviated as UMKM in Indonesia, are an important pillar of the economy in Indonesia. One of the principles of empowering UMKM is the realization of transparent, accountable, and fair public policies. However, there are still many UMKM that do not have financial records. Several researchers have researched the phenomenon of recording UMKM financial statements and researchers use these results to develop a research model by trying to explain the use of digital applications as a moderating variable. The purpose of this study was to examine the effect of financial management ability and accounting understanding on the preparation of financial statements according to standards. This study also examines the use of digital applications as a moderating variable. This research method uses the Partial Last square (PLS) model to test the effect of one variable on another with a population of 97,277 UMKM and a sample of 100 respondents is taken. The results of this study state that only the use of digital applications has a positive effect on the preparation of financial statements according to STANDARD AKUNTANSI KEUANGAN UMKM standards, while the digital application variable as a moderator cannot strengthen or weaken the interaction of the independent variables of financial management ability and accounting understanding.
Pengaruh Sifat Kepribadian Core Self Evaluations dan Machiavellian pada Kinerja Auditor Ni Nyoman Sri Rahayu Damayanti; Ni Putu Riski Martini; Gde Deny Larasdiputra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 4 No 2 (2019): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.542 KB) | DOI: 10.36636/dialektika.v4i2.346

Abstract

Auditor performance is an audit task that is finished by the auditor at a certain time and measured by audit quality, total task that auditor had finished, and the timeliness planned. Auditor at   Purwanto, Sungkoro & Surja Public Accountant Firm did a negligence in giving an opinion for PT Indosat Tbk. They gave an opinion without enough accurate evidence. It means that the auditor performance still being an important issue in Indonesia. Core self  evaluations and machiavellian are two personality that can predict the individual performance. Core self evaluations consist of four aspects which is locus of control, emotional stability, self-esteem, and self-efficacy. All of that personality can predict the individual behavior at workplace including individual performance. This research  implemented in public accountant firm at Bali Province. Data collected by spreading the questionnaires to the respondents. The respondents are auditor who already worked  equal or more than one year. The data was analyzed using  multiple linear regression analysis. The result showed that locus of control,  emotional stability, and self-esteem had a positive and significance influence on auditor performance. On the other hand, self-efficacy and Machiavellian had a positive but not significance influence on auditor performance.
Program Kemitraan Masyarakat Pengembangan Usaha Kerajinan Janur di Kabupaten Badung Martini, Riski; Priliandani, Intan; Wahyudi, Anggita
International Journal of Community Service Learning Vol. 3 No. 4 (2019): November 2019
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.936 KB) | DOI: 10.23887/ijcsl.v3i4.21850

Abstract

Setiap hari raya biasanya masyarakat Hindu di Bali menancapkan penjor yang berbahan dasar dari janur. Karena hal inilah usaha janur perlu dikembangkan lebih luas, selain digunakan  pada saat hari raya rangkaian janur juga bisa digunakan saat event wedding sebagai hiasan.Mitra yang digunakan pada program ini adalah Mitra 1 yaitu Ibu Ni Ketut Ayu Wardani dan Mitra 2 yaitu Mangku  Riana. Permasalahan yang dihadapi oleh kedua mitra ini adalah Belum memiliki pembukuan atau catatan terkait pendapatan, pengeluaran, biaya produksi dan laba ruginya, belum memahami tata kelola perusahaan terutama dalam hal menentukan strategi produksi dan pemasaran, belum memiliki sistem pemasaran seperti website ataupun sosial media, model dari hiasan janur yang dihasilkan kurang bervariasi. solusi penyelesaian masalah yang ditawarkan adalah Melakukan pendampingan dan membantu dalam pembuatan pembukuan dan laporan keuangan sederhana serta memberikan pelatihan mengenai tata cara pembuatan pembukuan dan pelaporan keuangan sederhana. Pendampingan dan pelatihan ini diharapkan dapat memberikan manfaat ekonomi di masa depan bagi pengembangan usaha pembuatan hiasan janur Ibu Ni Ketut Ayu Wartini, memberikan pelatihan mengenai penerapan tata kelola perusahaan terutama berkaitan dengan penentuan strategi produksi maupun pemasaran, membuatkan website untuk membantu dalam pemasaran produk serta melakukan pendampingan dalam penggunaannya, melakukan pendampingan dan mebantu dalam pengembangan desain produk yang dihasilkan sehingga mampu menghasilkan produk yang dapat digunakan untuk event wedding. Kata Kunci: Pengrajin Janur
PKM Peningkatan Perekonomian Rumah Tangga Melalui Usaha Kerajinan Lidi Martini, Riski; Manuaba, Putra; Wahyudi, Anggita
International Journal of Community Service Learning Vol. 4 No. 4 (2020): November 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.259 KB) | DOI: 10.23887/ijcsl.v4i4.27997

Abstract

Program pemberdayaan masyarakat sudah dilakukan pemerintah dan sesuai dengan tujuan pembangunan Indonesia seutuhnya. Pembangunan menempatkan manusia sebagai subjek pembangunan. Pemberdayaan usaha sangat menunjang ekonomi rumah tangga, salah satunya adalah usaha kerajinan lidi. Bahan baku pembuatan kerajinan lidi adalah lidi daun kelapa, yang merupakan salah satu bagian yang dihasilkan dari pohon kelapa. Salah satu produk olahan dari lidi adalah piring lidi, piring lidi semacam piring alas yang terbuat dari lidi daun kelapa/daun lontar/lidi kelapa sawit yang telah diproses hingga halus dan dirangkai menyerupai piring makan.  Perubahan pola hidup/budaya masyarakat yang menginginkan hal yang lebih praktis, terutama untuk kegiatan pesta, bila dulunya menggunakan piring yang terbuat kaca maka sekarang berubah lebih memilih menggunakan piring yang terbuat dari lidi atau rotan. Hal ini dilakukan dengan pertimbangan bahwa bila menggunakan piring yang terbuat dari kaca akan memerlukan tenaga, serta memerlukan air dan sabun untuk mencucinya sedangkan dengan menggunakan piring lidi cukup dialasi daun pisang atau kertas makanan, tanpa harus mencuci. Khalayak sasaran dari program pengabdian masyarakan ini adalah Ibu Ni Luh Suparningsih yang berasal dari Buleleng dan saat ini tinggal di Jalan Astasura Denpasar. Kontribusi dasar dari program ini adalah meningkatkan kemampuan pembukuan, kapasitas produksi, peningkatan pemasaran melalui website, dan mengembangkan diversifikasi produk.
PKM Pengelolaan Usaha Kerajinan Tedung Bali Martini, Riski; Miati, Mita; Wahyudi, Anggita
International Journal of Community Service Learning Vol. 5 No. 2 (2021): May 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.602 KB) | DOI: 10.23887/ijcsl.v5i2.34582

Abstract

Usaha kerajinan merupakan usaha yang dilakuakn dengan menjual berbgai hasil kerja tangan yang memiliki fungsi dan bernilai ekonomis. Industri kerajinan telah banyak digeluti oleh masyarakat Indonesia, salah satunya yakni industry kerajinan tedung, di Bali. Namun pada proses pelaksnaannya para pengusaha kerajinan tedung mengalami banak kendala seperti kurangnya kemampuan dalam menyusun buku laporan keuangan, kurangnya jangkauan pemasaran, serta desain tedung yang terkesan menoton. Tujuan dari pelaksanaan pengadian ini adalah untuk membantu mitra yaitu Toko Sri Merta Yasa untuk mengatasi permasalah yang dihadapi. Proses pelaksanaan program dilakukan dengan melaksanakan 3 program kegiatan pengabdian diantaranya adalah Melakukan pendampingan dan membantu dalam pembuatan pembukuan dan laporan keuangan, Membuatkan website dan sosial media serta Melakukan pendampingan dan mebantu dalam pengembangan desain produk. Hasil dari pelaksanaan kegiatan ini menunjukkan bahwa mitra sangat antusias dalam mengikuti pelatihan serta adanya peningkatan kemampuan mitra dalam mengelola keuangan. Selain itu dengan adanya kegiatan pelatihan jankauan usaha mitra menjadi lebih luas sehingga terjadi peningkatan jumlah pesanan produk. Mitra berharap agar kegiatan pengabdian ini dapat dilksanakan secara berkelanjutan karena dapat memberikan pengaruh positif bagi kemajuan usaha. 
Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village MARTINI, Ni Putu Riski; PRILIANDANI, Ni Made Intan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1597

Abstract

Waste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle.
The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia Dewi, Kadek Goldina Puteri; Martini, Ni Putu Riski; Ratnasari, Ni Made Devi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1791

Abstract

This study aims to examine the effect of sustainability reporting, sustainability accounting, and environmental innovation on the achievement of Sustainable Development Goals (SDGs) at the corporate level. The research focuses on consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The sample is selected through purposive sampling, resulting in panel data observations analyzed using panel data regression. The dependent variable is SDGs achievement, measured through an SDGs disclosure index based on Global Reporting Initiative (GRI) indicators with an emphasis on environmental and waste management aspects. The independent variables include sustainability reporting quality, sustainability accounting practices measured through environmental cost and waste management investment disclosures, and environmental innovation proxied by disclosures of environmentally friendly products and processes. The results of the fixed effect model indicate that sustainability reporting, sustainability accounting, and environmental innovation have a positive and significant effect on corporate SDGs achievement. Sustainability accounting demonstrates the strongest influence, highlighting the importance of internal measurement and recognition of environmental costs in supporting sustainable development. These findings suggest that achieving SDGs in the food and beverage industry requires an integrated sustainability approach that combines transparent reporting, robust sustainability accounting systems, and continuous environmental innovation.
Uncovering The Accounting Practices of The Rewang Tradition Iwan Triyuwono; Lilik Purwanti; Melinda Ibrahim; Kartika Putri Kumalasari; Aryo Prakoso; Nanda Widaninggar; Ni Putu Riski Martini
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 4 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i4.37787

Abstract

Purpose: This study aims to uncover accounting practices in the Javanese rewang tradition, focusing particularly on the role of women in this traditional mutual assistance system. Methodology/approach: The research employs a qualitative descriptive approach conducted in Janti Village, Wates District, Kediri Regency. Data was collected through interviews, observation, and documentation from six key informants, including recipients and rewang assistance providers. Data analysis utilized qualitative analysis with source and method triangulation for validity testing. Findings: The study reveals that rewang accounting practices encompass two perspectives: providers record it as either an accounts receivable (expecting future reciprocation) or as an expense/donation (without expectation of return), while recipients view it as either a liability (obligation to reciprocate) or donation income (assistance without future obligations). Additionally, the research uncovers sophisticated value measurement systems based on duration, skills contributed, and event context, supported by informal documentation through collective memory and community records. Practical implications: The findings demonstrate how traditional mutual assistance systems can be understood through modern accounting frameworks while preserving their cultural essence. Originality/value: This study presents a novel approach by examining the traditional Javanese rewang practice through an accounting lens, particularly focusing on women's roles in maintaining social and cultural values.
PENGARUH PENEMPATAN SUMBER DAYA MANUSIA PADA KINERJA KARYAWAN DI PEMERINTAH KABUPATEN BADUNG Ni Putu Riski Martini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.70-79

Abstract

Abstract Moving companies in the public sector should pay attention to the performance of any of its employees. Performance is a very important thing in an organization to achieve its goals. Employee performance will be optimal if has had the satisfaction of going to work. The satisfaction of employees will be affected by the position of human resources in the works that will affect employee productivity. This research aims to examine the influence of variable placement of human resources on the performance of Government employees in the Badung Regency, using variable placement of human resources and employee performance. The population in this study are all Government employees in the SEGWAY Badung Regency, nonprobability samples determination method with sampling purposive sampling technique. The number of samples specified by as much as 40 respondents. Primary data collection method used is survey method using media questionnaire. Data analysis techniques used in this research is the technique of multiple linear regression analysis. Based on the results of the analysis undertaken then obtained a summary of that variable placement of human resources the human effect on the performance of Government employees in Badung Regency. Keywords: Employee Performance and Human Resources Placement Abstrak Perusahaan yang bergerak pada sektor publik harus memperhatikan kinerja dari setiap karyawannya. Kinerja merupakan suatu hal yang sangat penting dalam suatu organisasi untuk mencapai tujuannya. Kinerja karyawan akan optimal apabil telah memiliki kepuasan akan pekerjaannya. Kepuasan karyawan akan dipengaruhi oleh posisi sumber daya manusia dalam bekerja yang akan mempengaruhi produktivitas karyawan. Penelitian ini bertujuan meneliti pengaruh variabel penempatan sumber daya manusia pada kinerja karyawan di Pemerintah Kabupaten Badung, dengan menggunakan variabel penempatan sumber daya manusia manusia dan kinerja karyawan. Populasi dalam penelitian ini adalah seluruh pegawai di SKPD Pemerintah Kabupaten Badung, dengan metode penentuan sampel nonprobability sampling dengan teknik purposive sampling. Jumlah sampel yang ditentukan sebanyak 40 responden. Metode pengumpulan data primer yang digunakan adalah metode survey dengan menggunakan media kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Berdasarkan hasil analisis yang dilakukan maka diperoleh simpulan bahwa variabel penempatan sumber daya manusia manusia berpengaruh terhadap kinerja karyawan di Pemerintah Kabupaten Badung. Kata Kunci: Kinerja Karyawan dan Penempatan Sumber Daya Manusia.
PENGARUH KAPASITAS SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN AKUNTANSI PADA PELAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN GIANYAR Ni Putu Riski Martini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 2 (2018): 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.9.2.2018.50-62

Abstract

Abstract The current government institutions must follow accounting developments because users of information, especially the public demand that accountability and transparency be done. Local governments are obliged to publish information in the financial statements as a basis for decision making. Thus, the published information should be useful to the users. Information will be useful if the information is understood and can be used by users and users to trust the information. This study aims to examine the effect of human resource capacity and internal control on the financial reporting of regional work units in Gianyar regency. Population in this research is all employee in SKPD Government of Gianyar regency with method of determination of saturated sample with criterion of determination of sample which will be used in this research is 32 office of Local Government Device Unit (SKPD) Gianyar which carry out accounting finance function. Data analysis technique which is used in this research is multiple linier regression analysis technique. Based on the results of the analysis conducted then obtained the conclusion that the variable capacity of human resources and internal control affects the financial reporting unit of work device area in Gianyar regency. Keywords: human resource capacity and internal control
Co-Authors A.A. Pt. Agung Mirah Purnama Sari Anggiriawan, Putu Budi Aryo Prakoso DEWI, Kadek Ayu Kartika Gde Deny Larasdiputra I Gede Nyoman Carlos Wiswanatha Mada I Nyoman Sutapa Iwan Triyuwono Kadek Goldina Puteri Dewi Kartika Putri Kumalasari Lilik Purwanti Melinda Ibrahim Miati, Mita Nanda Widaninggar Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Made Devi Ratnasari Ni Made Intan Priliandani, Ni Made Intan Pertama, I Gde Agung Wira Priliandani, Intan Putra Manuaba RATNASARI, Ni Made Devi Sanjaya, I Ketut Puja Wirya Sri Rahayu Damayanti Wahyudi, Anggita