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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis International Journal of Religious and Cultural Studies INVEST : Jurnal Inovasi Bisnis dan Akuntansi Journal of Tourism Economics and Policy Jurnal Akuntansi dan Keuangan Indonesia Inkubis: Jurnal Ekonomi dan Bisnis Reviu Akuntansi, Keuangan, dan Sistem Informasi FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
I Gusti Ayu Agung Omika Dewi
Universitas Pendidikan Nasional
Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Religious-Ecocentrism Sustainability Accounting: Beyond Utopia towards Universe Sustainability I Gusti Ayu Agung Omika Dewi
International Journal of Religious and Cultural Studies Vol 3 No 1 (2021): International Journal of Religious and Cultural Studies (April 2021-September 202
Publisher : Yayasan Rumah Peneleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/ijracs.2021.04.06

Abstract

This article aims to construct a research methodology in the field of Sustainability Accounting (SA) which refers to the concept of deep ecology based on eco-centrism as well as a religious holistic based on universal values of religious teachings. The construction was carried out to "revive" SA through an ecosophical philosophy combined with the values of religious teachings, so that SA can rediscover its spirit, soul, or identity, which places the interests of all beings into one unity with self-interest. The construction results found a new methodology, namely Religious-Ecocentrism which can arouse human consciousness at the highest level beyond the Utopian method which views the implementation of SA as referring to ecological ethics based on infinite love for all God's creatures in order to realize universe sustainability
Pengaruh Proper Rating, Industrial Type dan Profitabilitas Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur di Bursa Efek Indonesia I Gusti Ayu Agung Omika Dewi; Luh Gede Putu Risadhi Aldhani
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.33329

Abstract

This study aims to examine the effect of PROPER rating, industrial type and profitability on carbon emission disclosure. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange with a research period 2017-2019. The method of sample selection is done by purposive sampling. Only 35 companies meet the criteria. The hypothesis in this study was tested using F test and t test. The data analysis technique used in this study is the classic assumption test and multiple linear regression test. The results of the study showed that all variables were declared free of interference from existing classical assumptions. From the result of multiple linear regression tests the results of the f test are obtained at 15,165 with a significant value of 0,001 or < 0,05. This means that PROPER Rating, Industrial Type and Profitabilitas on Carbon Emission Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2017-2019 have a significant simultaneous effect. Partial testing shows the results that all independent variables have a significant effect on carbon emission disclosure.
Understanding Data Collection Methods in Qualitative Research: The Perspective Of Interpretive Accounting Research I Gusti Ayu Agung Omika DEWI
Journal of Tourism Economics and Policy Vol. 1 No. 1 (2021): Journal of Tourism Economics and Policy (April - July 2021)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.286 KB) | DOI: 10.38142/jtep.v1i1.105

Abstract

In general, in qualitative research there are several methods of data collection, namely documentation, interviews, surveys, focus group discussions, observation, participatory arrangements and qualitative audio-visual material. The aim of this paper discusses about the method of data collection in qualitative research, especially in accounting research interpretive. After going through the literature review process, it can be seen that the quality of data in interpretive accounting research is strongly influenced by the ability of the researcher to carry out its role as a research instrument. Researchers should be able to ' merge' with the object of research so as to choose or combine the data collection method that is appropriate to be able to understand and interpret the research object corresponding subject's perspective or the communities studied in depth according interpretive characteristics.
DIALEKTIKA DAN REFLEKSI KRITIS REALITAS “SUSTAINABILITY” DALAM PRAKTIK SUSTAINABILITY REPORTING: SEBUAH NARASI HABERMASIAN Dewi, I Gusti Ayu Agung Omika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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

Abstract

This study aims at achieving the understanding about sustainability reality which is reflected in the practice of sustainability reporting on State-Owned Enterprise of mine sector which is go public in Indonesian Stock Exchange. The paradigm of this study differs from the previous accounting researches which is used legitimacy theory as an analysis instrument. The analysis method which is used in this study is critical dialectic method on document in order to reflect sustainability reality in the practice of sustainability reporting according to Habermas perspective frame which known as: (1) Pseudo Sustainability; (2) Obligatory Sustainability; and (3) Humanism Sustainability. The result shows that sustainability reality known as obligatory sustainability and humanism sustainability. The sustainability reality which known as obligatory sustainability is accordance to legitimacy theory which is density of capitalistic values. Whereas, sustainability reality which known as humanism sustainability is accordance to Habermas perspectives, which balanced the role of human being as an individual and as social human being all at once, as the basis of humanism values development.
Sebuah tinjauan terhadap tipe pengumpulan data dalam penelitian akuntansi kritis I Gusti Ayu Agung Omika Dewi
AKUNTABEL Vol 18, No 2 (2021): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1208.104 KB) | DOI: 10.30872/jakt.v18i2.9580

Abstract

Secara umum, dalam penelitian kualitatif dikenal beberapa tipe data collection, yaitu: dokumentasi (archives), wawancara terstruktur ataupun tidak terstruktur, survei, kelompok fokus, observasi), dan pengaturan partisipatif (participatory settings). Paper ini bertujuan untuk membahas mengenai tipe data collection yang digunakan pada penelitian kualitatif, khususnya penelitian akuntansi yang dilakukan dalam critical paradigm. Dalam penelitian kualitatif, peneliti dapat memilih salah satu atau beberapa dari tipe data collection yang disesuaikan dengan topik ataupun konteks penelitian. Seringkali peneliti mengkombinasikan dua sampai tiga tipe data collection secara bersamaan untuk menutupi ataupun melengkapi kelemahan satu metode dengan kekuatan dari metode pengumpulan data lainnya. Namun, apakah semua tipe dari data collection tersebut dapat digunakan dalam critical accounting research? Paper ini akan memberikan pemahaman mengenai beberapa tipe dari data collection yang digunakan pada critical accounting research, melalui proses review paper. Adapun paper-paper yang direview terkait tipe data collection yang digunakan meliputi : Dewi (2010), Kumalasari dan Sudarma (2013), Gayatri dkk (2014), Hamidah dkk (2016), Sudaryanti dkk (2016). Setelah melalui proses literature review dan critical review dari beberapa hasil penelitian akuntansi yang dilakukan dalam paradigma critical, dapat diketahui bahwa tipe data collection yang digunakan pada beberapa critical accounting research adalah dokumentasi (archives), wawancara terstruktur ataupun tidak terstruktur (interviews structured and unstructured) serta observasi baik partisipan maupun non partisipan.
Sustainable Finance Berbasis Pancasila: Dekonstruksi Holistik Menuju Keberlanjutan Di Indonesia Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 3 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2024.3.3.449

Abstract

This study aims to deconstruct the ESG-based SF concept into Pancasila-based SF as a more holistic formulation of the concept of sustainability performance. The study was conducted in a postmodernist paradigm using content analysis. The data used is secondary data obtained through a documentation study in the form of a Bank Rakyat Indonesia (BRI) sustainability report, as the winner of the Best ESG Disclosure Awards for State-owned Enterprises (BUMN) Bank in 2020. The findings of this study are a formulation of the concept of sustainability performance called SSEGE, including Spiritual, Social, Environment, Governance, and Equality. This study implies that the Pancasila-SF could provide a more holistic reference for sustainability performance, which is more in line with the situation, conditions, and characteristics of the pluralistic Indonesian nation. This study uses Pancasila, which is the basis of the Indonesian state, as a reference in deconstructing the concept of sustainability performance to suit the personality of the Indonesian nation. Abstrak Penelitian ini bertujuan untuk mendekonstruksi konsep SF berbasis ESG menjadi SF berbasis Pancasila sebagai rumusan konsep kinerja keberlanjutan yang lebih holistik. Penelitian dilakukan dalam paradigma postmodernis, dengan menggunakan metode analisis isi. Data yang digunakan merupakan data sekunder yang diperoleh melalui studi dokumentasi, berupa laporan keberlanjutan Bank Rakyat Indonesia (BRI), sebagai peraih Best ESG Disclosure Awards Bank Badan Usaha Milik Negara (BUMN) Tahun 2020. Temuan dari Penelitian ini merupakan rumusan konsep kinerja keberlanjutan yang disebut SSEGE, meliputi: Spiritual, Sosial, Lingkungan, Tata Kelola dan Kesetaraan. Implikasi dari penelitian ini adalah Pancasila-SF dapat memberikan acuan kinerja keberlanjutan yang lebih holistik, lebih sesuai dengan situasi, kondisi, dan karakteristik bangsa Indonesia yang majemuk. Penelitian ini menggunakan Pancasila yang menjadi dasar negara Indonesia sebagai acuan dalam mendekonstruksi konsep kinerja keberlanjutan agar sesuai dengan kepribadian bangsa Indonesia.
REIMAGINING SUSTAINABILITY ACCOUNTING THROUGH PANCASILA: THE PANCA STARA FRAMEWORK Dewi, I Gusti Ayu Agung Omika; Sukoharsono, Eko Ganis; Purwanti, Lilik; Mulawarman, Aji Dedi; Yulianti, Ni Made Dhian Rani
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.08

Abstract

Abstrak — Membahas Ulang Akuntansi Keberlanjutan Melalui Pancasila: Kerangka Kerja Panca StaraTujuan Utama — Studi ini bertujuan mengkonstruksi konsep akuntansi berkelanjutan yang holistik dalam perspektif Pancasila.Metode — Studi ini menggunakan metode analisis konten berbasis Pancasila. Data pada studi ini berupa laporan tahunan dari Indonesia Business Council for Sustainable DevelopmentTemuan Utama — Studi ini menunjukkan bahwa penerapan akuntansi berkelanjutan dengan prinsip triple bottom line dan pentuple bottom line masih menimbulkan kerusakan lingkungan dan gangguan sosial. Studi ini menawarkan suatu konsep baru yaitu panca stara. Panca stara meliputi lima dimensi, yaitu: ketuhanan, kemanusiaan, persatuan, kerakyatan, dan keadilan sosial.Implikasi Teori dan Kebijakan — Studi ini berimplikasi bahwa panca stara lebih holistik dibandingkan triple bottom line dan pentuple bottom line. Panca Stara dinilai dapat menjadi basis implementasi akuntansi berkelanjutan.Kebaruan Penelitian — Studi ini menawarkan kebaruan berupa konsep panca stara yang dapat menjadi acuan holistik dalam implementasi akuntansi keberlanjutan. Abstract - Reimagining Sustainability Accounting through Pancasila: The Panca Stara FrameworkMain Purpose - This study aims to construct a holistic concept of sustainability accounting from the perspective of Pancasila.Method - This study uses a Pancasila-based content analysis method. The data in this study consists of annual reports from the Indonesian Business Council for Sustainable Development.Main Findings - This study shows that the application of sustainable accounting with the triple bottom line and pentuple bottom line principles still causes environmental damage and social disruption. This study offers a new concept, namely panca stara. Panca stara comprises five dimensions, namely: divinity, humanity, unity, democracy, and social justice.Theory and Practical Implications - This study implies that panca stara is more holistic than the triple bottom line and pentuple bottom line. Panca stara is considered to be the basis for the implementation of sustainable accounting.Novelty - This study offers a novel concept, namely panca stara, which can be used as a holistic reference in the implementation of sustainability accounting.
Semiotika Akuntabilitas Permakultur: Kolaborasi Konsep Sustainability Accounting dan Sustainable Agriculture menuju Sustainable Tourism Omika Dewi, I Gusti Ayu Agung; Santosa, I Gusti Ngurah; Dian Susanthi, I Gusti Ayu Agung; Sintha Satwika, I Gusti Ayu Agung; Kurnia Uthami, I Gusti Ayu Agung Dewi
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 27 No. 3 (2025): Juli
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i2.2925

Abstract

Penelitian ini bertujuan mengkonstruksi suatu konsep akuntabilitas yang lebih holistik dengan mengolaborasikan konsep Sustainability Accounting dan Sustainable Agriculture dalam upaya menuju Sustainable Tourism di Bali. Konstruksi konsep akuntabilitas penting untuk dilakukan, karena konsep akuntabilitas yang ada saat ini lebih banyak mengacu pada pemikiran Barat seperti “Triple Bottom Line” maupun “Pentuple Bottom Line” yang belum tentu sesuai dengan karakteristik pariwisata Bali. Konsep akuntabilitas yang berasal dari pemikiran Barat, dinilai belum sepenuhnya holistik karena belum terdapat dimensi spiritual (Tuhan). Konstruksi konsep Akuntabilitas Permakultur yang lebih holistik sebagai bentuk kolaborasi antara konsep Sustainability Accounting dan Sustainable Agriculture, diharapkan dapat mengantarkan pariwisata Bali menuju Sustainable Tourism. Penelitian ini memiliki keterbatasan, yaitu konsep Akuntabilitas Permakultur mungkin hanya sesuai diterapkan untuk konteks pariwisata Bali.
FoMO and Gen Z Purchase Decisions: The Role of Brand Image, Influencer Marketing, and Online Customer Reviews on the TikTok Platform Luh Gede Natasya Utari; I Gusti Ayu Agung Omika Dewi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.302

Abstract

Background: This study is motivated by the growing phenomenon of social commerce on TikTok, which has transformed consumer purchasing behavior, particularly among Generation Z, through digitally driven trends. Objective: This study aims to analyze the influence of brand image, influencer marketing, and online customer reviews on the purchase decisions of Glad2Glow skincare products on TikTok, with Fear of Missing Out (FoMO) serving as a mediating variable among Generation Z consumers in Bali. Method: This research employs a quantitative approach using an explanatory research design. The population consists of Generation Z consumers in Bali who have purchased Glad2Glow products through TikTok Shop. The sampling technique applied is purposive sampling, yielding a sample of 180 respondents. Data were collected through online questionnaires using a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). Results: The findings reveal that brand image (β = 0.410, p < 0.001), influencer marketing (β = 0.270, p < 0.001), and online customer reviews (β = 0.278, p < 0.001) significantly influence purchase decisions (R² = 0.682). Brand image (β = 0.247, p < 0.001) and influencer marketing (β = 0.342, p < 0.001) significantly influence FoMO, while FoMO itself does not significantly influence purchase decisions (β = 0.082, p = 0.167) and does not mediate any of the examined relationships. Conclusion: This study extends the Stimulus–Organism–Response (SOR) framework within digital marketing contexts by demonstrating that FoMO does not significantly mediate purchase decisions in the skincare category. Practical implications are provided for skincare companies seeking to strengthen brand credibility and leverage consumer reviews as quality validation instruments on TikTok.
Understanding the Work Dynamics of Generation Z: The Role of Burnout in the Relationship Between Workload, Organizational Support, and Turnover Intention in the Hospitality Sector in Bali, Indonesia I Putu Adi Pajar Kusuma Dinata; I Gusti Ayu Agung Omika Dewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2159

Abstract

The hospitality industry in Bali has experienced significant growth and increasingly relies on young workers, particularly Generation Z employees. However, the dynamic work environment, high service demands, and intense workload often create psychological pressure that may lead to burnout and increase employees’ intention to leave their jobs. This study aims to analyze the influence of workload and organizational support on turnover intention with burnout as a mediating variable among Generation Z employees in the hotel and restaurant sector in Bali. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to Generation Z employees working in the hospitality industry. The sampling technique used purposive sampling, and the data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The findings indicate that workload has a positive influence on burnout and turnover intention, while organizational support has a negative influence on both burnout and turnover intention. In addition, burnout was found to significantly influence turnover intention. The results also reveal that burnout mediates the relationship between workload and turnover intention, as well as between organizational support and turnover intention. These findings highlight the important role of balancing job demands and organizational resources in maintaining employees’ psychological well-being and reducing turnover intention. This study contributes to the development of the Job Demands–Resources (JD-R) theory by emphasizing the mediating role of burnout in explaining the relationship between workload, organizational support, and turnover intention among Generation Z employees. Practically, the findings suggest that organizations, particularly in the hospitality sector, should manage workload proportionally and strengthen organizational support to prevent burnout and improve employee retention.
Co-Authors Aji Dedi Mulawarman Aldhani, Luh Gede Putu Risadhi Bimantara, Andika Rendra Dian Susanthi, I Gusti Ayu Agung Eko Ganis Sukoharsono Gine Das Prena I Gede Cahyadi Putra I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Sintha Satwika, I Gusti Ayu Agung I Gusti Ayu Diah Utari I Gusti Ngurah Agung Ade Panji Anom I GUSTI NGURAH SANTOSA I Nengah Wirsa I Putu Adi Pajar Kusuma Dinata Ketut Tanti Kustina Krisnanda, Rama Adi Kurnia Uthami, I Gusti Ayu Agung Dewi Lilik Purwanti Luh Gede Natasya Utari Luh Gede Putu Risadhi Aldhani Millawati Milawati Ni Komang Biyantari Ni Luh Rika Suardani Ni Made Dhian Rani Yulianti Ni Made Dwi Ratna Sari Ni Made Niki Premashanti Putu Purnama Dewi Rama Adi Krisnanda Utari, I Gusti Ayu Diah