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All Journal International Research Journal of Management, IT & Social Sciences WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian kepada Masyarakat Nusantara COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Akademisi SENTRI: Jurnal Riset Ilmiah International Journal of Educational Research Excellence (IJERE) Hita Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Dharma Bhakti
I Made Endra Lesmana Putra
Universitas Hindu Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Return, Pelatihan Pasar Modal dan Lingkungan Sosial Terhadap Keputusan Investasi Mahasiswa Di Pasar Modal: (Studi Pada Galeri Investasi Universitas Hindu Indonesia) Yoni, Ni Kadek; Putra, I Made Endra Lesmana
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/s1rcnp22

Abstract

Investment is an activity of placing funds in one or more types of assets over a certain period with the hope of obtaining income and/or increasing the value of the investment in the future. This research aims to determine the influence of Return, Capital Market Training and Social Environment on Student Investment Decisions in the Capital Market (Study at the Investment Gallery of the Indonesian Hindu University). The research uses quantitative methods. The population in this research is student who are members of the Indonesian Hindu University Investment Gallery with a total of 311 people. The number of samples in this study was 76 respondents who were determined using the Slovin formula and tested using multiple linear regression analysis techniques. The results of this research indicate that Return has no effect on students' investment decisions in the Capital Market. Capital Market Training has a positive and significant effect on students' investment decisions in the Capital Market. The Social Environment has a positive and significant influence on investment decisions in the Capital Market.
Analisis Tingkat Kepuasan UMKM Terhadap Penerapan Digital Payment Qris Pada Pelaku UMKM Bali Bangkit Di Kota Denpasar Kusumawati, Ni Putu Diah; Putra, I Made Endra Lesmana
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ax3ksk83

Abstract

The research aims to determine the level of satisfaction of MSMEs with the implementation of Qris digital payments among Bali Bangkit MSMEs in Denpasar City. Data collection use a preliminary survey method and distributing questionnaires to Bali Bangkit MSME owners in Denpasar City. The population in this research is all small and medium industries in Bali Bangkit Denpasar with a total of 72 Bali Bangkit MSMEs in Denpasar City. The sample was determined using a census technique where all members of the population were sampled so that the sample in this study were 72 Bali Bangkit MSMEs in Denpasar City. Data analysis was carried out by comparing the perception of user expectations with the performance of Qris digital payments as perceived by Bali Bangkit MSMEs in Denpasar City. Based on the results of the analysis, the conclusion of this research is that the user satisfaction index is 96.47%, which shows that the user satisfaction index is in the very satisfied criteria. Overall, users can be said to be very satisfied with using Qris.
Pengaruh Pemahaman Perpajakan, Efektivitas Layanan, Dan Sanksi Terhadap Kepatuhan Membayar Pajak Kendaraan Di Kabupaten Tabanan I Dewa Gede Nata Susila; Ni Komang Sumadi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/xx52wc76

Abstract

Taxes are a vital source of government revenue that support economic growth and development, both nationally and regionally. Motor vehicle tax, as part of regional taxation, significantly contributes to Regional Original Income (PAD), which is then allocated to finance development programs and public services. This study aims to analyze the effect of tax understanding, service effectiveness, and sanctions on motor vehicle taxpayer compliance. A quantitative approach was applied using a survey of 81 respondents selected through stratified random sampling based on the distribution of taxpayers across ten districts. Data were analyzed using multiple linear regression. Simultaneously, the three variables significantly affect taxpayer compliance. These results suggest that efforts to improve taxpayer compliance should emphasize tax education and enhancing service quality.
Upaya Penguatan Tata Kelola Desa Adat Yang Efektif Dan Berkelanjutan Untuk Menjaga Keajegan Alam, Manusia, Dan Budaya Bali I Made Endra Lesmana Putra; Ni Made Wisni Arie Pramuki; Putu Atim Purwaningrat; Gde Indra Surya Diputra; Komang Indra Apsaridewi; Made Gede Arthadana
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 2 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i2.1813

Abstract

This community service activity (Pengabdian kepada Masyarakat, PkM) was carried out as an effort to strengthen the governance of Desa Adat (Traditional Villages) in Bali Province, which possess a central role in maintaining tradition, custom, and the sustainability of Balinese Nature, People, and Culture. The background of this activity is the urgent need to enhance the competency of the Human Resources (SDM) of the Bendesa Adat to ensure development planning is effective, transparent, and based on good governance principles. This urgency is emphasized in the context of implementing new policies, namely Regional Regulation (Perda) Number 4 of 2019 and Law (UU) Number 15 of 2023. This socialization program was realized through the Widya Sancaya #4 Webinar, held online on July 30, 2025. It was organized by the Center for Traditional Village Studies (Pusat Kajian Desa Adat) at Universitas Hindu Indonesia, targeting all Bendesa Adat in Bali Province. The method utilized involved comprehensive presentations by expert speakers regarding the issues surrounding the relationship between the Traditional Village Council (Majelis Desa Adat, MDA) and the Desa Adat as autonomous entities, as well as governance post-new regulations. The activity was successfully conducted smoothly and met its targets, achieving its goal of providing in-depth information, knowledge, and understanding to the participants. The positive response from the Bendesa Adat indicated appreciation and hope that similar programs could be carried out continuously. The expected outcome is the formulation of strategic steps that can strengthen the implementation of regulations/policies, for the purpose of maintaining Bali's sustainability (Ajeg).
Crowdfunding, Digitalisasi dan E-Commerce dalam Upaya Pemberdayaan Ekonomi Berbasis Nilai Kearifan Lokal Bali I Made Endra Lesmana Putra; I Putu Putra Astawa; Ni Wayan Wina Premayani
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 1 (2026): SENTRI : Jurnal Riset Ilmiah, Januari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i1.5454

Abstract

Digital transformation has become a major driver in the empowerment of the global economy, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. However, amid the rapid development of digital technology in Indonesia, the Hindu community still faces challenges in accessing digital markets and funding that is in line with their spiritual and social principles. This research aims to develop an e-commerce and crowdfunding based economy digitalization model that is integrated with Hindu values, especially Seva (social services), Punia (generosity), and artha_dharma (proper prosperity) to support the independence and economic welfare of Hindus in Indonesia. The results of the study show that digital platforms, if designed contextually, can be a strategic means in increasing market access, expanding funding, and strengthening the competitiveness of Hindu MSMEs. The integration of Seva and Punia principles not only strengthens the social legitimacy of digital economy practices, but also creates an ethical, inclusive, and sustainable business ecosystem. This research contributes to the development of a community economic model based on religious values in the digital era. The research data in this study was carried out by distributing research questionnaires to 165 MSMEs in Bali Province with predetermined sample criteria. This research was conducted using the survey method. All Exogenous variables consisting of Economic Digitalization, E-Commerce Use, Crowdfunding have been proven to have a positive and significant direct influence on the Endogenous Variables (Economic Empowerment). This shows that the influence of digitalization in increasing economic empowerment has been greatly felt by MSMEs, on the other hand, the application of E-Commerce in business development models, including marketing, also has a good impact on the empowerment of the MSME Economy, in addition to the Crowdfunding factor which does have a good impact on MSME capital access. The understanding of Hindu values directly also has a very good influence, the better the understanding of MSMEs about the concept of Hindu values, the more economic empowerment will increase. The Moderation hypothesis (interaction) for the three paths (Economic Digitalization, Use of E-Commerce and Crowdfunding) has not been able to moderate interaction to MSME Economic Empowerment. This is because MSME actors of Hindu values function as a strong predisposing factor or internal motivation for the ummah to be active in economic empowerment, not as a condition that strengthens the impact of programs or external factors (Economic Digitalization, Use of E-Commerce and Crowdfunding). These values are already the main driver, so their influence does not need to be mediated/moderated.
Analisis Penerapan PSAK 241 Pada Usaha Budidaya Bibit Ikan Bandeng UD Matsya Ajeg Ni Putu Widiastiti; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/3b7h5457

Abstract

This study aims to analyze the application of biological asset accounting in the milkfish (Chanos chanos) fry farming business of UD Matsya Ajeg based on PSAK 241 on Agriculture. The study is motivated by the fact that many aquaculture businesses have not yet implemented biological asset accounting standards, resulting in financial reports that are inadequate for supporting business decision-making. The research employed a qualitative descriptive approach, with primary data obtained through observations and interviews with the business owner, and secondary data derived from financial records. Data analysis was conducted using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The results indicate that UD Matsya Ajeg has not formally recognized biological assets; fish eggs are still recorded as inventory and not classified as biological assets. In measurement, the company uses historical cost, whereas PSAK 241 stipulates fair value less estimated selling costs. Moreover, the presentation and disclosure of biological assets in financial statements remain simple and unsystematic. Full implementation of PSAK 241 is necessary to enhance the relevance, reliability, and transparency of financial information, thereby supporting effective managerial decision-making
Analisis Akuntabilitas Dan Transparansi Dalam Praktik Tata Kelola Keuangan Berlandaskan Tri Hita Karana Di Pura Desa Lan Puseh Desa Adat Denpasar Ni Komang Ayu Trisna; I Wayan Sudiana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/74qwxy11

Abstract

This study aims to analyze accountability and transparency in financial governance practices based on the Tri Hita Karana concept at Pura Desa lan Puseh Desa Adat Denpasar. The background of this research is driven by the importance of implementing good governance principles in managing funds of religious organizations, which are sourced from donations (punia), voluntary contributions, and other offerings. The research method used is descriptive qualitative, with data collection techniques including interviews, observations, and documentation. The informants consist of the traditional village head (Bendesa Adat), temple treasurer, priest (Pemangku), and temple administrators (Pengempon). Data analysis applies the Miles and Huberman model, and data validity is ensured through method triangulation. The results indicate that accountability practices have been implemented quite well, as reflected in regular financial recording, the use of transaction evidence, and the preparation of financial reports after activities. However, the recording system is still simple and not yet standardized. Meanwhile, transparency has not been optimal, as financial information is only shared in internal meetings and not publicly accessible to the wider community. From the Tri Hita Karana perspective, financial management reflects harmony in parahyangan, pawongan, and palemahan. However, improving transparency is necessary to strengthen public trust and achieve better financial governance.
Analisis Akuntabilitas Dan Transparansi Tentang Pengelolaan Pendapatan di Objek Wisata Goa Gajah Dewa Ayu Radela; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/d2h17709

Abstract

The importance of accountability and transparency in public sector financial management, particularly in tourist attractions that contribute significantly to the regional economy. The purpose of this study was to analyze the accountability and transparency practices in revenue management at the Goa Gajah tourist attraction in Gianyar. This study used a qualitative approach with a descriptive method through a case study, involving interviews, observations, and documentation with managers, village officials, and beneficiary communities. The results showed that accountability has been realized through daily recording of revenue and the number of visits submitted to the Gianyar Regency Tourism Office, accompanied by a revenue sharing mechanism of 60% for the office and 40% for the Bedulu Traditional Village. Community participation occurs in the form of economic roles, such as traders and tour guides, as well as the receipt of revenue information through annual village meetings. Transparency is expressed in the timely delivery of revenue data, clear, accurate, and accessible, although details of fund use are not always disclosed openly and require special requests. In conclusion, revenue management at Goa Gajah has met the principles of accountability and transparency in general, but needs to be improved in the detailed reporting of fund use. The implication is that this practice can be a model for the management of other tourist attractions in building public trust and ensuring that there is no good governance-based management. 
Penerapan Sistem Pengendalian Internal Tentang Persediaan Barang Dagang Pada PT Pinus Merah Abadi Ni Made Yuni Ari Susanti; I Wayan Sudiana; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/a0rt7w75

Abstract

Through this research, we aim to delve into how internal control system for merchandise inventory is applied at PT Pinus Merah Abadi. Using a qualitative approach, data for the research were gathered via comprehensive interviews conducted with three primary sources who are directly engaged in inventory management. Analysis revealed that, by and large, the internal control mechanisms are functioning properly, supported by a sound control environment, skilled personnel, and well-defined standard operating procedures (SOPs). Nevertheless, the study also highlights certain weaknesses, particularly the absence of proper segregation of duties in inventory-related tasks, which may open the door to potential fraud. Additionally, issues related to handling damaged goods and recording errors (human error) still occur and can hinder the system's effectiveness. Communication regarding damaged goods is also not yet optimal. Nevertheless, the company has demonstrated a strong ability to assess risks and implement control activities that align with its established procedures.
Analisis Sistem Pengendalian Intern Atas Prosedur Penerimaan dan Pengeluaran Kas Pada Sekolah Ballet Royal Bali Ni Kadek Suryadi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ky0f0637

Abstract

This research aims to evaluate the implementation of the Internal Control System (ICS) in cash receipt and cash disbursement procedures at Ballet Royal Bali School using the COSO framework. The study is motivated by the absence of formally documented Standard Operating Procedures (SOPs) and unclear task segregation, which may increase the likelihood of recording inaccuracies and potential cash misuse. A qualitative method with a descriptive case study approach was applied. Data collection techniques included interviews, direct observation, and documentation, while data analysis followed the Miles and Huberman model. The findings indicate that internal control practices have been applied through cash recording, supporting transaction documents, and managerial authorization. However, several limitations were identified, such as the lack of written SOPs, insufficient segregation of duties, reliance on verbal authorization, and absence of structured monitoring. Based on the COSO framework, only control activities and information & communication components are adequately implemented, while control environment, risk assessment, and monitoring components remain suboptimal.
Co-Authors Artini, Ni Putu Septa Astawa, Putu Putra Cokorda Gde Bayu Putra Dewa Ayu Radela Dewa Ayu Winda Sapitri Diputra, Gde Indra Surya Eka Cahyadi, I Wayan Agus Gde Indra Surya Diputra Gede Agus Dian Maha Yoga I Dewa Gede Agung Krisna Bayu I Dewa Gede Nata Susila I Dewa Gede Yoga Sedana I Gede Aryana Mahayasa I Gusti Ayu Putu Winda Sri Anggreni I Putu Fery Karyada I Putu Putra Astawa I Putu Putra Astawa I WAYAN SUDIANA I Wayan Sudiana Ida Ayu Widiastuti Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Juliyanti, Ni Luh Putu Kadek Ely Shima Parwati Kadek Lisa Komang Diah Ayu Parwati Komang Indra Apsaridewi Kusumawati, Ni Putu Ayu Kusumawati, Ni Putu Diah Luh Putu Virra Indah Perdanawati Made Gede Arthadana Mertayasa, I Gusti Agung Kadek Rai Ni Kadek Finny Asnitasari Ni Kadek Indah Yunia Sari Ni Kadek Purnama Dewi Ni Kadek Puspita Dewi Ni Kadek Suryadi Ni Ketut Budi Ayu Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Ayu Trisna Ni Komang Sumadi Ni Luh Putu Listya Sari Ni Made Wisni Arie Pramuki Ni Made Yuni Ari Susanti Ni Nyoman Sri Winarti Ni Putu Ayu Kusumawati Ni Putu Ayu Siska Wulantari Ni Putu Diah Utari Ni Putu Nensy Aryanti Rahayu Ni Putu Suwardhani Ni Putu Trisna Windika Pratiwi Ni Putu Widiastiti Ni Wayan Alit Erlinawati Ni Wayan Wina Premayani, Ni Wayan Wina NI WAYAN YUNIASIH Pramesty, Gusti Ayu Agung Pradnya Pramuki, Ni Made Wisni Arie Putra, I Putu Deddy Samtika Putu Atim Purwaningrat Samtika Putra, I Putu Deddy Sang Ayu Diah Kartika Devi Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijayanta Putra, Putu Yudha Yoni, Ni Kadek Yura Karlinda Wiasa Putri