Article Per Year (5 Year)
p-Index From 2021 - 2026
4.823
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Aksioma International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat International Journal of Social Science Linguistic Community Services Journal Annals of Human Resource Management Research Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Mita Miati, Ni Luh Putu Mita
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
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.
Program Kemitraan Masyarakat pada Kelompok Pengrajin Keris Nami Pusaka Ni Luh Putu Mita Miati; Ida Bagus Gde Indra Wedhana Purba; Putu Arya Suryanditha
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i3.6004

Abstract

Bali merupakan pulau yang kaya akan adat istiadat, seni, dan budaya. Berbagai macam karya seni telah ada dari zaman dahulu yang di buat demi memperkaya keragaman seni dan budaya serta meningkatkan kreativitas guna menjaga warisan leluhur. Salah satu kesenian bali yang kental akan seni dan budaya Bali adalah keris. Nami Pusaka merupakan salah satu kelompok pengrajin keris yang ada di Bali. Selama ini pengrajin dalam membuat keris belum melakukan pencatatan terkait biaya produksi sehingga sulit untuk menentukan harga jual dan mengetahui jumlah biaya yang di keluarkan secara riil. Permasalahan kedua yang di alami para pengrajin adalah belum memiliki branding product dan system digital marketing. Permasalahan ketiga yang di alami mitra adalah kurangnya pemahaman mengenai kesehatan kerja. Melalui program ini diharapkan mitra secara konsisten menerapkan pencatatan biaya produksi, pemasaran digital dan kesehatan kerja sehingga mitra menjadi lebih produktif. Adapun metode yang digunakan dalam program kemitraan masyarakat ini adalah memberikan materi atas permasalahan yang di alami mitra, melakukan evaluasi dengan cara mengadakan pre-test dan post-test. Dari hasil program kemitraan masyarakat yang telah dilaksanakan mitra mendapatkan kemapuan tambahan dalam hal pencatatan biaya produksi, pemasaran digital, dan kesehatan kerja serta mendapatkan investasi berupa alat untuk menunjang kinerja mitra dalam membuat kerajinan keris
Program Kemitraan Masyarakat Pada Kelompok Pengrajin Bubut Kayu Mang Abes Kabupaten Klungkung Aryasa, I Putu Gde Chandra Artha; Miati, Ni Luh Putu Mita; Suryanditha, Putu Arya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2119

Abstract

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas Kelompok Pengrajin Bubut Kayu Mang Abes di Kabupaten Klungkung, Bali, dengan fokus pada peningkatan pengelolaan keuangan dan kesehatan kerja. Para pengrajin menghadapi berbagai tantangan seperti kurangnya pencatatan keuangan yang baik dan risiko kesehatan akibat paparan debu kayu serta penggunaan alat berat. Program ini meliputi pelatihan manajemen keuangan sederhana, sosialisasi kesehatan kerja, dan pengadaan alat produksi yang lebih modern. Hasil pelatihan menunjukkan peningkatan yang signifikan, di mana 85% pengrajin mampu memahami pentingnya pencatatan keuangan setelah program dibandingkan 35% sebelum pelatihan. Di sisi kesehatan, kesadaran akan pentingnya penggunaan alat pelindung diri (APD) meningkat dari 25% sebelum program menjadi 70% setelah pelatihan. Pengadaan alat baru juga meningkatkan kapasitas produksi sebesar 40%, dari 50% sebelum program menjadi 90% setelahnya, serta peningkatan kualitas produk dari 55% menjadi 85%. Meskipun demikian, diperlukan pendampingan lebih lanjut untuk memastikan keberlanjutan program dan penerapan teknologi secara konsisten. Rekomendasi yang diusulkan meliputi pembinaan jangka panjang, peningkatan akses pasar, serta monitoring intensif guna mendukung daya saing dan keberlanjutan usaha kelompok pengrajin. Community Partnership Program for the Mang Abes Wood Lathe Craftsman Group, Klungkung Regency Abstract:This Community Partnership Program (PKM) aims to enhance the capacity of the Mang Abes Woodturning Craftsmen Group in Klungkung Regency, Bali, focusing on financial management and occupational health. The craftsmen face challenges such as poor financial record-keeping and health risks due to wood dust exposure and the use of heavy equipment. This program included training on basic financial management, occupational health education, and the provision of modern production tools. The training results showed significant improvements, with 85% of the craftsmen understanding the importance of financial record-keeping after the program, compared to 35% before. In terms of health, awareness of the importance of personal protective equipment (PPE) usage increased from 25% before the program to 70% after. The introduction of new equipment also enhanced production capacity by 40%, from 50% to 90%, and product quality improved from 55% to 85%. However, further assistance is needed to ensure the program's sustainability and consistent technology adoption. Recommendations include long-term mentoring, market access enhancement, and intensive monitoring to support the group's competitiveness and business sustainability.
Implementasi Program Kemitraan Masyarakat Melalui Sosialisasi Standar Laporan Keuangan, Pengendalian Kas dan Akses Pendanaan di Kumala Bali Aksesoris Ni Luh Putu Mita Miati; Putu Gede Wisnu Permana Kawisana; I Gusti Ayu Athina Wulandari
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5520

Abstract

This service aims to able to improve the partner's knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on funding institutions that can be accessed by MSMEs. The method of implementation is by providing training, socialization and mentoring. The subjects of this program are the owners and all employees of Kumala Bali. The instrument of this program uses a questionnaire which is distributed before and after implementation. The evaluation stage is carried out by seeing whether there is an increase in understanding of the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as information on funding institutions that can be accessed by MSMEs. The results of the activity show that there is an increase in knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on funding institutions that can be accessed by MSMEs.
Empowerment of Wood Carving Art Groups for Digitalization-Based Sustainable Art and Business in Mas Village, Gianyar: Pemberdayaan Kelompok Seni Pahat Kayu untuk Seni dan Bisnis Berkelanjutan Berbasis Digitalisasi di Desa Mas, Gianyar Ni Made Wahyuni; Ni Luh Putu Mita Miati; Kadek Goldina Puteri Dewi; Dian Pramana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 4 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i4.21712

Abstract

The art of sculpting is a craft as a branch of the creative economy that focuses on the skill of expressing ideas, thoughts, intellectual works on wood media so as to create products with aesthetic, unique, symbolic, interesting, philosophical meaning and marketability. The lack of knowledge and skills related to the management and business of wood carving makes it interesting to carry out comprehensive empowerment in increasing the potential of carving art in Mas Village, Ubud District. The aim of this community service is to overcome partner problems by helping partners and offering solutions according to the service's field of knowledge. The method of implementing service begins with a location survey, observation, questions and answers regarding the business situation and problems faced. Furthermore, offering solutions in the form of socialization, training, implementation, mentoring, evaluation and sustainability. As a result of the dedication and implications of the program that the 10 members of the sculpture group participated in, they were able to develop knowledge, managerial skills, digital marketing and simple technology-based production. These results can be identified from the results of valid participant questionnaires.
Pemberdayaan Kelompok Petani Muda Desa Buahan Kaja melalui Literasi Keuangan, Evaluasi Biaya Eksternalitas, dan Strategi Distribusi Berkelanjutan Miati, Ni Luh Putu Mita; Purba, Ida Bagus Gde Indra Wedhana; Asrida, Putu Diah
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nfjk8z91

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk meningkatkan keberlanjutan usaha pertanian Kelompok Petani Muda Keren di Desa Buahan Kaja melalui integrasi pelatihan pencatatan keuangan sederhana, analisis biaya eksternalitas, dan penguatan strategi pemasaran. Metode yang digunakan berupa pendampingan berbasis partisipatif, pelatihan, dan bimbingan teknis yang melibatkan dosen dan mahasiswa. Hasil pre-test dan post-test menunjukkan peningkatan pemahaman peserta pada aspek pencatatan keuangan dari 42% menjadi 81%, analisis biaya eksternalitas dari 38% menjadi 76%, dan strategi pemasaran dari 45% menjadi 84%. Petani mulai menerapkan sistem pencatatan keuangan manual, memahami dampak lingkungan dari input kimia, serta membangun kemitraan distribusi dengan koperasi dan pasar lokal. Program ini memberikan kontribusi terhadap penguatan kapasitas manajerial petani muda, peningkatan efisiensi usaha, serta pergeseran menuju praktik pertanian yang lebih berkelanjutan. Secara umum, kegiatan ini mendukung pencapaian SDG 1, 2, 8, 12, dan 13. Selain itu, implementasi program juga mendukung kebijakan Merdeka Belajar Kampus Merdeka (MBKM) dan Indikator Kinerja Utama (IKU) perguruan tinggi. Model pemberdayaan yang terintegrasi ini dapat direplikasi di wilayah lain sebagai praktik baik penguatan petani muda berbasis keuangan, lingkungan, dan distribusi. Community Empowerment of Young Farmers in Buahan Kaja through Financial Management, Sustainability Assessment, and Local Market Strategies Abstract This Community Service Program (PKM) was implemented to improve the sustainability of the farming enterprise of the Petani Muda Keren Group in Buahan Kaja Village through the integration of basic financial record-keeping training, externality cost analysis, and marketing strategy development. The program utilized a participatory mentoring model involving lecturers and students through training and technical guidance. Pre-test and post-test results showed increased participant understanding in financial record-keeping (from 42% to 81%), externality cost analysis (from 38% to 76%), and marketing strategy (from 45% to 84%). Farmers began applying manual bookkeeping systems, recognized the environmental impact of chemical inputs, and initiated distribution partnerships with local markets and cooperatives. This program contributed to strengthening the managerial capacity of young farmers, improving business efficiency, and fostering a shift toward more sustainable agricultural practices. Overall, the program supported the achievement of SDGs 1, 2, 8, 12, and 13. Moreover, the implementation aligns with the Merdeka Belajar Kampus Merdeka (MBKM) policy and the Key Performance Indicators (IKU) of higher education institutions. This integrated empowerment model is replicable in other rural areas as a best practice for youth farmer development based on finance, environment, and distribution systems.
Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
PENGARUH PERSEPSI AUDITOR ATAS KEMUDAHAN DAN KEGUNAAN ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS AUDIT Ni Ketut Adnyaswari Widyastini; I Putu Budi Anggririawan; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi auditor atas kemudahan dan kegunaan artificial intelligence terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik Se-Provinsi Bali yang terdaftar di Direktori 2024. Populasi dalam penelitian sebanyak 146 auditor. Sampel dalam penelitian ini sebesar 67 auditor dengan menggunakan teknik purposive sumpling. Data yang digunakan dalam penelitian ini adalah data primer dengan metode kuisioner. Pengujian data menggunakan teknik analisis rregresi linear berganda. Hasil pengujian menunjukkan bahwa persepsi atas kemudahan artificial intelligence berpengaruh positif terhadap kualitas audit. Serta, hasil pengujian mengenai persepsi auditor atas kegunaan artificial intelligence berpengaruh positif terhadap kualitas audit.
Mapping Sustainability Performance in the Hospitality Industry: A Systematic Literature Review and Future Research Agenda Ni Luh Putu Mita Miati; Dodik Ariyanto; Anak Agung Gde Putu Widanaputra; I Gusti Ayu Made Asri Dwija Putri
Annals of Human Resource Management Research Vol. 6 No. 1 (2026): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6i1.3038

Abstract

Purpose: This study aims to identify the main indicators, influencing variables, analytical techniques, and regional trends of sustainability performance in the hospitality industry. Methodology: This study adopts a Systematic Literature Review (SLR) method using the Scopus database as the primary source. Articles were searched through Boolean keyword techniques, screened with PRISMA guidelines, and analysed using descriptive synthesis to map indicators, variables, and methods applied in prior studies. Results/Findings: The review shows that environmental, economic, and social performance remain the most dominant indicators, whereas cultural sustainability is rarely addressed. Green Human Resource Management (GHRM), Corporate Social Responsibility (CSR), and environmental management are the most studied variables. In contrast, green intellectual capital and spiritual capital have not been examined in the hospitality sector, although they show potential relevance. SEM-PLS is identified as the most frequently applied analytical tool, and most studies are concentrated in developing countries. Conclusions: The findings emphasize the need for further research into cultural sustainability and the inclusion of intellectual and spiritual capital in hospitality sustainability practices. The dominance of environmental, economic, and social factors suggests that a broader, more integrated approach is necessary. Limitations: This review is limited to English-language articles indexed in Scopus and excludes non-English or unpublished studies. Contributions: This study makes both theoretical and practical contributions. Theoretically, it expands sustainability research in hospitality by integrating knowledge-based and value-based resources. Practically, it guides hotel managers and policymakers, especially in culturally rich destinations, to incorporate cultural heritage, intellectual capital, and spiritual values into sustainability practices.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, KUALITAS PELAYANAN DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT BANGLI I Wayan Rudiantara; Ni Luh Putu Mita Miati; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pajak kendaraan bermotor adalah pajak yang harus dibayar oleh setiap pemilik kendaraan bermotor yang mengoperasikan kendaraannya di jalan umum. Pembayaran pajak kendaraan bisa dilakukan melalui layanan pemerintah baik di Samsat, Polres ataupun Samsat Keliling. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan rumus slovin dengan total sampel sebanyak 100 responden. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Kualitas Pelayanan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Tarif Pajak berpengaruh negatif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli.
Co-Authors A.A Pt. Agung Mirah Purnama Sari A.A. Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Anak Agung Gde Putu Widanaputra Artha Aryasa, I Putu Gde Chandra Datrini, Luh Kade Dian Pramana Dodik Ariyanto I Dewa Ayu Eka Pertiwi I Dewa Ayu Kristiantari I Dewa Gede Satria Nugraha I Dewa Kristiantari I Gusti Agung Diah Dwi Jayanti I Gusti Ayu Made Asri Dwija Putri I Kadek Agus Aditya Kusuma I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Nyoman Sutapa I Putu Budi Anggririawan I Putu Febry Masprayoga I Wayan Rudiantara I.D.A.M Manik Sastri Indriyani, Ni Made Vita Kadek Desik Ani Wulandari Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Kuntayuni Ni Ketut Adnyaswari Widyastini Ni Luh Putu Eka Juliasari Ni Luh Putu Ratna Wahyu Lestari Ni Made Intan Priliandani, Ni Made Intan Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Putu Arcindya Angguina Nirmala Ni Putu Riski Martini Ni Putu Riski Martini Ni Putu Riski Martini Ni Wayan Dian Utami Partiwi Dwi Astuti Pertama, I Gde Agung Wira Purba, Ida Bagus Gde Indra Wedhana Putu Arya Suryanditha Putu Diah Asrida Putu Satia Dewi Wulandari, I Gusti Ayu Athina