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All Journal Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Asian Journal of Community Services (AJCS) Dharma Jnana Journal of Governance, Taxation, and Auditing Jurnal Riset Akuntansi Warmadewa Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Akuntansi Community Service Journal of Law
Trisnadewi, AA Ayu Erna
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PKM Pendampingan Penyusunan Laporan Keuangan Terintegrasi dan Perhitungan Perpajakan Pada Pelaku UMKM di Pasar Seni Sukawati Gianyar-Bali Anak Agung Ayu Erna Trisnadewi; Anak Agung Sri Purnami; I Gusti Lanang Putra
Postgraduated Community Service Journal Vol. 5 No. 2 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.2.2024.93-98

Abstract

One of the MSMEs experiencing problems in financial management is MSME actors who are members of the Traders Association at the Sukawati Art Market, Gianyar-Bali. Sukawati Art Market is located in Sukawati Village, Sukawati District, Gianyar Regency, which is approximately 30 minutes from the east of Denpasar City. Sukawati Art Market provides clothes such as typical Balinese batik, apart from typical Balinese batik, there are also various kinds of shirts and shorts available. and long and also some t-shirts with Balinese patterns at low prices. All Sukawati Art Market items are negotiable and the price can be a third of the first day offered by the seller. So the Sukawati Art Market has become a favorite shopping place for tourists. Initial observations emphasize that MSME actors in the Sukawati art market have very low financial literacy and very minimal tax aspects. The solution provided is to provide counseling, training and assistance regarding the preparation of financial reports and tax calculations for MSMEs. The results of this community service activity include MSMEs starting to implement better financial practices, such as neater transaction recording and cash flow monitoring. Increased understanding of taxation, including tax obligations, types of applicable taxes, and the correct way to report taxes.
Analisis Efektivitas Pengelolaan Alokasi Dana Desa Pada Anggaran Pendapatan Dan Belanja Desa Tahun 2018 Di Desa Dawan Klod, Kecamatan Dawan, Kabupaten Klungkung Komang Ayu Diah Lestari; A.A.A.Erna Trisnadewi; L.G.P. Sri Eka Jayanti
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1522.15-20

Abstract

Abstract The aims of this study are to determine the Effectiveness of Village Fund Allocation Management in the 2018 Village Income and Expenditure Budget in Dawan Klod Village, Dawan District, Klungkung Regency, and to find out the factors that become obstacles in the Management of Village Fund Allocation in Dawan Klod Village. The sample method of this study uses a purposive sampling technique with a sample size of 30 respondents. The method uses to collect the data in this study are interviews and documentation. The data analysis uses in this study is descriptive qualitative methods with effectiveness ratios. The types of the data in this study are primary data and secondary data with research subjects consisting of the Village Government, the Village Consultative Body, the Village Community Empowerment Institute and the community of Dawan Klod Village. The result shows that the effectiveness of Village Fund Allocation Management in Dawan Klod Village in 2018 includes in the effective category, with an effectiveness level of (100%). With the support of the village program, 90% have been implemented. And at the planning stage, starting with the formation of an implementation team and the results of the development of community participation is very high and active in every activity, due to the transparency of the information conveyed by the Dawan Klod Village apparatus to the community. At the implementation stage it can be said to be effective, which is the use of the Village Fund Allocation budget can be resolved properly. In the accountability stage, the process of managing Village Fund Allocation is included in the effective category, in which the accountability report preparation is prepared by the Dawan Klod village government and there is an evaluation of activities carried out together with the Dawan Klod Village community. And in this study, there are no factors which become obstacles in the management of the Village Fund Allocation in Dawan Klod Village. Keywords: Effectiveness; Management; Village Budget and Revenue (Village Budget); Village Fund Allocation Abstrak Penelitian ini bertujuan untuk mengetahui Efektifitas Pengelolaan Alokasi Dana Desa pada Anggaran Pendapatan dan Belanja Desa Tahun 2018 di Desa Dawan Klod, Kecamatan Dawan, Kabupaten Klungkung dan untuk mengetahui faktor-faktor yang menjadi penghambat dalam Pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Metode sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 30 responden. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Analisis data menggunakan metode deskriptif kualitatif dengan rasio efektivitas. Jenis data dalam penelitian ini adalah data primer dan data sekunder dengan subjek penelitian yang terdiri dari Pemerintah Desa, Badan Permusyawaratan Desa, Lembaga Pemberdayaan Masyarakat Desa dan masyarakat Desa Dawan Klod. Hasil penelitian menunjukan bahwa Efektifitas Pengelolaan Alokasi Dana Desa di Desa Dawan Klod Tahun 2018 termasuk dalam kategori efektif, dengan tingkat efektivitas sebesar (100%). Dengan didukung program desa yang terlaksana sebanyak 90%. Dan pada tahap perencanaan, dimulai dengan pembentukan tim pelaksana dan hasil musrembang partisipasi masyarakat sangat tinggi dan aktif disetiap kegiatan, dikarenakan transparansi informasi yang disampaikan oleh perangkat Desa Dawan Klod kepada masyarakat. Pada tahap pelaksanaan dapat dikatakan efektif, yang mana penggunaan anggaran Alokasi Dana Desa dapat terselesaikan dengan baik. Pada tahap pertanggungjawaban, proses pengelolaan Alokasi Dana Desa termasuk dalam kategori efektif, dimana penyusunan laporan pertanggungjawaban disusun oleh pemerintah Desa Dawan Klod serta adanya evaluasi kegiatan yang dilakukan bersama masyakat Desa Dawan Klod. Dan pada penelitian ini, tidak ditemukan faktor-faktor yang menjadi penghambat dalam pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Kata Kunci: Efektivitas; Pengelolaan; Anggaran Pendapatan dan Belanja Desa (APB Desa); Alokasi Dana Desa
PENGARUH PERTUMBUHAN ASSET, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2015-2018: PENGARUH PERTUMBUHAN ASSET, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA PERIODE 2015-2018 Putu Widhi Dharmaputra; I Made Wianto Putra; A.A.A Erna Trisnadewi
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 2 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.2.1860.83-89

Abstract

Struktur modal merupakan faktor penting yang perlu diperhatikan dalam suatu perusahaan. Perusahaan yang memiliki struktur modal yang padat utang dan memiliki tingkat risiko yang tinggi hal tersebut menunjukkan bahwa dalam kegiatan bisnisnya diperlukan adanya perhatian yang serius dalam penggunaan struktur modal. Pertumbuhan asset, pertumbuhan penjualan dan profitabilitas diperkirakan berpengaruh terhadap struktur modal. Tujuan penelitian adalah untuk mengetahui pengaruh pertumbuhan asset, pertumbuhan penjualandan profibilitas terhadap struktur modal pada Perusahaan Pertambangan di Bursa Efek Indonesia periode 2015-2018. Jumlah sampel dalam penelitia ini adalah sebanya 20 perusahaan pertambabangan yang secara rutin mengirimkan laporan selama tahun 2015-2018, serta mempunyai price earning rasio. Data dianalisis dengan menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan 1) Pertumbuhan asset berpengaruh positif dan signifikan terhadap struktur modal pada Perusahaan Pertambangan di Bursa Efek Indonesia periode 2015-2018. 2) Pertumbuhaqn penjualan berpengaruh positif dan signifikan terhadap struktur modal pada Perusahaan Pertambangan di Bursa Efek Indonesia periode 2015-2018. 3) Profitabilitas berpengaruh positif dan signifikan terhadap struktur modal pada Perusahaan Pertambangan di Bursa Efek Indonesia periode 2015-2018. Kata Kunci: Pertumbuhan Aset, Pertumbuhan Penjualan, Profitabilitas, dan Struktur Modal
PENGARUH CAR, BOPO, DAN NPL TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT DI KOTA DENPASAR YANG TERDAFTAR DI OJK TAHUN 2019–2021 I Ketut Agus Sudiartawan; Ida I Dewa Ayu Mas Manik Sastri; A.A. Ayu Erna Trisnadewi
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 1 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.1.7619.32-37

Abstract

Penelitian dilakukan pada BPR di Kota Denpasar dengan populasi BPR yang terdaftar di OJK tahun 2019-2021 sebanyak 23 BPR. Pengambilan sampel menggunakan total sampling yakni seluruh populasi menjadi sampel, sehingga jumlah sampel sebanyak 23 BPR dikali 3 tahun pengamatan yakni 69 laporan keuangan BPR. Pengumpulan data pada penelitian ini menggunakan teknik dokumentasi data berupa laporan keuangan BPR di kota Denpasar melalui website OJK. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS 26 for windows. Hasil penelitian menunjukkan bahwa (1) CAR berpengaruh positif tetapi tidak signifikan terhadap profitabilitas yang berarti semakin tinggi nilai CAR maka BPR akan dapat menghasilkan profitabilitas yang semakin tinggi pula, (2) BOPO berpengaruh negatif dan signifikan terhadap profitabilitas yang berarti semakin tinggi nilai BOPO maka profitabilitas BPR akan semakin rendah, (3) NPL berpengaruh negatif dan signifikan terhadap profitabilitas yang berarti semakin tinggi nilai NPL maka profitabilitas BPR akan semakin rendah.
ANALISIS PENGARUH CURRENT RATIO (CR), RETURN ON ASSET (ROA), DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2017-2021 Ida Ayu Gita Sri Mahadewi; Luh Kade Datrini; A.A. Ayu Erna Trisnadewi
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8469.25-30

Abstract

Saat ini masyarakat telah menyadari pentingnya investasi, salah satunya adalah investasi saham, namun karena resikonya yang tinggi maka investor sangat membutuhkan informasi yang relevan agar dapat mengambil keputusan investasi yang memberikan keuntungan yang besar. Bank yang saat ini memegang peranan yang sangat penting dalam kehidupan masyarakat juga perlu melakukan pengaturan yang baik guna meningkatkan kinerja perusahaan, salah satunya penghimpunan dana untuk menjalankan kegiatan operasional perusahaan. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris current ratio (CR), return on asset (ROA), dan price earning ratio (PER) terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode Tahun 2017-2021. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Sampel dalam penelitian ini adalah 26 perusahaan perbankan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini diuji dengan menggunakan analisis regresi linier berganda, uji-F dan uji-t. Hasil penelitian menunjukkan bahwa variabel current ratio (CR), return on asset (ROA) dan price earning ratio (PER) memiliki pengaruh yang positif terhadap harga saham perbankan.
Empowerment of Statue and Tapel Crafts Business Groups in Batuan Village, Sukawati-Gianyar Amlayasa Anak Agung Bagus; A.A. Ayu Erna Trisnadewi; Desak Gde Dwi Arini
Community Service Journal of Law Vol. 3 No. 2 (2024): Community Service Journal of Law
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.3.2.2024.42-48

Abstract

Creative industries in Batuan-Sukawati area has long been known and has good quality. One of them is the creative industry of statues and tapels. Balinese tapel’s are made of wood. The types of wood that are usually used as materials for making tapels include sandat and pule wood. To reduce the spooky feeling, the wood used is Sandat Wood and does not use Pule wood. This wood raw material must be brought in from other areas, because the wood in Batuan Village has been greatly reduced and can no longer meet production capacity and market demand. The results of field observations found several problems faced by partners. Partners often have difficulty in determining cash inflows and outflows accurately. The transaction recording process is still done manually or is still very simple so that the level of accuracy and effectiveness of transaction calculations is inadequate, and the level of efficiency of bookkeeping time is still relatively low, and partners do not yet have a business license. The solution provided is socialization in the form of literacy and assistance in business licensing as well as training in recording transactions and preparing simple financial reports. The results of community service activities are in the form of compiling practical guidelines for recording financial transactions that are clear and easy to follow, so that partners can record cash flow more accurately and efficiently. In addition, partners gain knowledge about the importance of having a business license.
Pengaruh Pemanfaatan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Keahlian Pengguna Terhadap Kinerja Karyawan Lembaga Perkreditan Desa di Kecamatan Abang, Kabupaten Karangasem Ni Ketut Desi Margawati; A. A. Ayu Erna Trisnadewi
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 25 No. 1 (2026)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.25.1.2026.38-42

Abstract

This study aims to examine how the use of information advancements, the completeness of accounting information structures, and client capacity impact the performance of LKM workers in Abang District, Karangasem Regency. The subjects in this study were the Head of LPD, Treasurer, Administration, and Credit Department at each LPD in Abang Regency. The audit system in this review used a purposive assessment strategy, with the aim of obtaining 48 delegate tests spread across more than 12 LPDs in Abang District, Karangasem Regency. This audit included review procedures in various data. The data testing technique in this review was Multiple Linear Regression using the SPSS (Statistical Package for Social Sciences) 23 application structure. The conclusion of this research states that: (1) the use of information advancements significantly influences worker performance. (2) the development of accounting information systems significantly influences the implementation of the depiction. (3) Client authority significantly influences worker execution.
Accounting Information System for Village Government Fraud Prevention: Tri Kaya Parisudha Moderation I Gusti Ayu Indira Iswari; I Gusti Ngurah Sanjaya; A. A. Ayu Erna Trisnadewi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

The government increases the village fund budget every year. Good village fund budget management can reduce the risk of adverse conditions. However, field facts actually show an increase in corruption along with the increasing amount of the village fund budget. This study aims to examine the effect of the Accounting Information System on Fraud Prevention with Tri Kaya Parisudha as a moderator in village governments in Banjarangkan District. This study was conducted in 13 villages in Banjarangkan District with a sample of 103 respondents determined using the saturated sampling method. Data were collected by distributing questionnaires to respondents and processed using SPSS 26 with a moderated regression analysis method. Data processing resulted in the accounting information system having a negative and significant effect on accident prevention in village governments in Banjarangkan District. Tri Kaya Parisudha strengthens the influence of the accounting information system on preventing conditions.
The Impact of Fintech Accounting on MSME Reporting in Denpasar City Ni Made Adelia Purnama; A.A. Ayu Erna Trisnadewi; I Wayan Gde Yogiswara Darma Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1987

Abstract

The development of MSMEs in Denpasar City is so fast and competitive, which is driven by the high frequency of transactions from domestic and foreign tourists. Despite the massive and significant number, most of the MSME actors in Denpasar City still face fundamental obstacles in financial management and accounting reporting. This suboptimal reporting condition creates serious consequences because it directly hinders MSME access. This study aims to determine the influence of the use of fintech accounting on MSME reporting. The location of this research is in MSMEs in Denpasar City. The population in the study is MSMEs located in the Denpasar City area, have used Fintech Accounting (digital recording application) in their operational activities and are engaged in the coffee shop sector which has been running its business for at least 1 year and a research sample of 100 respondents. The data analysis method used is simple regression analysis. The results of this study show that the use of fintech accounting has a positive and significant effect on MSME reporting.
Improving Digital Sales and Marketing Recording Capabilities for UMKM Carving Craftsmen in Sumita Village, Gianyar Regency, Bali Province Ni Made Intan PRILIANDANI; A.A Ayu Erna TRISNADEWI; Ade Ruly SUMARTINI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1132

Abstract

Kuliah Kerja Nyata (KKN) is an extracurricular activity and community service program that students carry out. This program is typically part of the university curriculum and is required to complete an undergraduate degree. Sumita Village is one of the villages that has established a partnership with Warmadewa University. During the KKN, students identified several issues SMEs (Small and medium enterprises) faced regarding carving artisans in Sumita Village. The main problem in Sumita Village is adequate sales record-keeping among the carving artisans and their limited understanding of digital sales concepts. These issues have prevented the artisans in Sumita Village from expanding their sales to reach a broader market. Based on these findings, the KKN activities in Sumita Village designed a program to provide training on sales record-keeping and online sales. After implementing this program, the impact on the community included an increased understanding of the importance of sales record-keeping among the partners, who have also been able to create simple sales records. Additionally, the partners understood the concept of online sales, enabling them to apply this system to expand their market reach.
Co-Authors AA Krisna Murti Anak Agung Bagus Amlayasa Anggiriawan, Putu Budi Arini, Desak Gde Dwi Citraresmi, Luh Diah Cynthia Cynthia Datrini, Luh Kade Ekajayanti, L.G.P. Sri I Gede Ary PUTRAWAN I Gusti Ayu Indira Iswari I Gusti Lanang Putra I Gusti Lanang Putra I Gusti Ngurah Sanjaya I Ketut Agus Sudiartawan I Wayan Gde Yogiswara Darma Putra I Wayan Rupa I-Wayan Rupa I.B. Made Putra Manuaba Ida Ayu Dewi Ratna Sari Ida Ayu Gita Sri Mahadewi Intan Saputra Rini, I Gusti Ayu Iswari, I Gusti Ayu Indira Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Komang Ayu Diah Lestari Komang Ayu Diah Lestari L.G.P. Sri Eka Jayanti L.G.P. Sri Ekajayanti Luh Diah Citraresmi Manik Sastri, I. I. D. A. Murti, AA Krisna Ni Ketut Desi Margawati Ni Luh Anik Listya Wati Ni Luh Gede Rusmina Dewi Ni Made Adelia Purnama Ni Made Intan Priliandani, Ni Made Intan Ni Nengah Seri Ekayani Ni Nyoman Ayu WIDIGINANTRI Ni Nyoman Dita Mutiasari Ningsih, Ni Luh Anik Puspa Nitiwidari, Dewa Ayu Putu Purnami, Anak Agung Sri Putra, I Made Wianto Putu Riesta Permata Devi Putu Riska Junensie Putu Riska Junensie Putu Widhi Dharmaputra Shabrina Maulida Sumartini, Ade Ruly Wulandari, I Gusti Ayu Athina