Article Per Year (5 Year)
p-Index From 2021 - 2026
7.049
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Akuntansi Multiparadigma SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer Accounting Profession Journal (APAJI) Widya Akuntansi dan Keuangan Abdimasku : Jurnal Pengabdian Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Akuntansi : Transparansi dan Akuntabilitas Journal of Applied Management and Accounting Science (JAMAS) International Journal of Environmental, Sustainability, and Social Science JAKED Journal Research of Accounting Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Dharma Jnana Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdi Dharma Masyarakat International Journal of Application on Economics and Business Jurnal Inovasi Akuntansi Jurnal SUTASOMA E-JURNAL AKUNTANSI SENEMA Proceeding of The International Conference on Management, Entrepreneurship, and Business E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Ida Ayu Ratih Manuari
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Digital Accounting and SAK EMKM: Driving MSMEs' Competitive Advantage and Accounting Performance in Bali Ida Ayu Ratih Manuari; Ni Putu Yuria Mendra
Journal of The Community Development in Asia Vol 9, No 2 (2026): May 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v9i2.4522

Abstract

This study investigates the impact of SAK EMKM implementation, financial literacy, and digital accounting literacy on Business Accounting Performance, with Competitive Advantage as a mediating variable among 210 MSMEs in Bali. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS), the research reveals that SAK EMKM implementation, financial literacy, and digital accounting literacy significantly and positively enhance Competitive Advantage. Furthermore, Competitive Advantage is found to strongly dictate accounting performance, acting as a vital mediator in the model. Notably, the strongest indirect effect is observed in the relationship between digital accounting literacy and performance, proving that technological synergy is the primary "bridge" to superior financial outcomes. The structural model demonstrates high predictive power, explaining 68.5% of the variance in Business Accounting Performance. These findings extend the Resource-Based View (RBV) theory and suggest that MSMEs must transition to digital accounting to gain strategic credibility. Policymakers should integrate digital tools into accounting standards training to foster competitive and bankable MSMEs.
UPAYA OPTIMALISASI STRATEGI PROMOSI DAN DIGITALISASI SISTEM ADMINISTRASI PADA UD. SAYUR MAYUR Ida Ayu Ratih Manuari; Ni Kadek Ovita Yanti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pengelolaan usaha UD. Sayur Mayur, sebuah usaha supplier buah dan sayur yang berlokasi di Dalung, Kuta Utara, Kabupaten Badung, Bali. Berdasarkan hasil observasi, ditemukan tiga permasalahan utama, yaitu kegiatan promosi yang masih terbatas, belum adanya sistem pencatatan penjualan internal secara mandiri, serta sistem pencatatan order yang masih dilakukan secara manual. Metode pelaksanaan meliputi observasi langsung, perencanaan program, implementasi solusi, dokumentasi, evaluasi, dan penyusunan laporan. Solusi yang diberikan mencakup optimalisasi akun Instagram menjadi akun bisnis disertai pembuatan pamflet promosi digital, penyusunan template rekapitulasi penjualan berbasis Microsoft Excel, serta pembuatan template pencatatan order yang dapat langsung dicetak. Selain itu, dilakukan pelatihan dan pendampingan kepada karyawan agar sistem dapat dijalankan secara mandiri. Hasil kegiatan menunjukkan bahwa penerapan sistem administrasi berbasis digital sederhana mampu meningkatkan efisiensi kerja dan ketertiban pencatatan data. Proses input pesanan menjadi lebih cepat dan akurat, rekapitulasi penjualan lebih sistematis, serta promosi melalui media sosial membuka peluang perluasan pasar. Secara keseluruhan, program ini memberikan kontribusi positif terhadap peningkatan efisiensi operasional dan daya saing UD. Sayur Mayur secara berkelanjutan.
Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi Ni Kadek Handayani; I Gede Cahyadi Putra; Ida Ayu Ratih Manuari
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6851

Abstract

The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.
Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali I Wayan Bagus Pande; I Putu Aditya Surya Darmawan; Ida Ayu Nyoman Yuliastuti; Ida Ayu Ratih Manuari; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9250

Abstract

Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
Budget Gaming: When Accountants Become the Main Players Ida Ayu Ratih MANUARI; Desak Rurik Pradnya Paramitha NIDA; Eni INDRIANI
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1218

Abstract

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.
Forty Years of Budgetary Slack Research: A Systematic Literature Review and Future Agenda Ida Ayu Ratih Manuari; Ni Made Dwi Ratnadi; Eka Ardhani Sisdyani; I Gusti Ayu Eka Damayanthi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 3 (2025): October 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i3.4562

Abstract

This study reviews the evolution of budgetary slack research over the past four decades, reflecting its growing importance in management accounting and governance contexts. The objective is to synthesize trends, theoretical developments, variables, methods, and publication patterns, while identifying research gaps and future directions. Using a Systematic Literature Review (SLR) approach, this study analyzes 111 Scopus-indexed articles published between 1985 and 2025 through thematic manual coding and descriptive qualitative analysis. The results indicate a shift from dominant reliance on agency theory and economic motivations toward more multidimensional perspectives incorporating behavioral, psychological, social, and institutional factors, with increasing attention to public sector settings and developing countries. Despite this progress, gaps remain in integrating interdisciplinary frameworks and contextual variables, particularly political influences on budgeting behavior. This study concludes that future research should adopt multi-theoretical approaches, including frameworks such as Political Economy of Accounting, to better capture the complexity of budgetary slack. The findings provide practical implications for policymakers and practitioners in designing more effective budgeting systems, performance evaluation, and accountability mechanisms, while offering a structured foundation for advancing scholarly work in this field.
CULTURAL INFLUENCE AND COMPLIANCE: MSME'S ADOPTION OF FAS MSME’S FOR FINANCIAL REPORTS Ratih Manuari Ida Ayu; Laksmi Sena Hartini Made; Ayu Diah Widari Putri Putu; Andre Laoh; Karisma Indiani Ni Made
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.22508

Abstract

Many MSMEs in Bali are still unaware of the Financial Accounting Standards for MSMEs (FAS MSMEs), which are crucial for decision-making. Limited human resources hinder their ability to prepare structured financial reports. This study examines the influence of perceived benefits and obstacles on MSMEs' intention to adopt FAS MSMEs, with Menyama Braya as a moderating variable. Based on 200 MSME respondents using Moderated Regression Analysis (MRA), the findings indicate that perceived obstacles and Menyama Braya positively affect the intention to adopt FAS MSMEs, and Menyama Braya also strengthens the impact of perceived obstacles. However, perceived benefits have no effect, nor does Menyama Braya moderate their influence. To enhance adoption intentions, the government and MSME associations can provide training, incentives, and assistance to help MSMEs overcome barriers without diminishing their urgency. The role of Menyama Braya suggests that community-based approaches, such as peer support and group education.
Co-Authors Agung Prajanto Anak Agung Putu Gede Bagus Arie Susandya Andre Laoh Andre Silvester, Laoh Ayu Anggreni, Ni Kadek Ayu Diah Widari Putri Putu Daniel Raditya Tandio Daniel Raditya Tandio Darmawan, I Putu Aditya Surya EKA ARDHANI SISDYANI Eni Indriani Eni INDRIANI Gede Bagus Brahma Putra Hananingrum, Ni Luh Putu Grace Hayu Wikan Kinasih I Dewa Ayu Oktaviani Putri I Gede Cahyadi Putra I Gusti Ayu Eka Damayanthi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Made Wahyu Wijaya I Putu Aditya Surya Darmawan I Putu Angga Santika I Wayan Bagus Pande Ida Ayu Nyoman Yuliastuti Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada Kadek Santhi Dwi Trisnawati Kadek Silvana Intan Dwi Pratiwi Karisma Indiani Ni Made Laksmi Sena Hartini Made Luh Komang Merawati Luh Putri Mas Mirayani M Doni Permana Putra Machmuddah, Zaky Made Edy Septian Santosa, Made Edy Septian Munidewi, Ida Ayu Budhananda Ni Kadek Ayu Diana Putri Ni Kadek Dewi Puspayanti Ni Kadek Handayani Ni Kadek Ovita Yanti Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Komang Janitri Pratiwi Ni Luh Devi Yuniantari Ni Luh Nyoman Sherina Devi Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Ariani Ni Made Dwi Ratnadi Ni Made, Karisma Indiani Ni Putu Yuria Mendra Ni Putu, Tiara Maharani Krisna Putri Nida, Desak Rurik Pradnya Paramitha Pande Eka Setiawati, Luh Pande, I Wayan Bagus Putri Kiara Citra Putu Ayu Diah Widari Putri Putu Diah Kumalasari Putu Kepramareni Putu Novidiyanti Putu Sughi Indah Dharmayanti Rastamiari, I Gusti Ayu Eka Putri RR. Maria Yulia Dwi Rengganis Widya Wati Ni Putu Wina Cahyani, Komang Yura Karlinda Wiasa Putri Yuria Mendra, Ni Putu