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Turning Waste into Wealth: Empowering Rural Communities through TPS3R and Circular Economy Innovation in Collaboration with Kopernik in Bali Panasea, I Gede Nandya Oktora; Dewi, Luh Gede Krisna; Suasih, Ni Nyoman Reni; Yasa, I Made Putra; Narindra, Nyoman Diestha Putra; Pradnyani, Ida Ayu Dipavali
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1654

Abstract

The issue of household organic waste in rural areas remains a significant environmental and socioeconomic challenge, particularly in Gulingan Village, Mengwi District, Badung Regency. The high volume of organic waste, low awareness of waste separation, and the untapped economic potential of processed waste form the background of this initiative. This community service program was carried out in collaboration with the NGO Kopernik as a strategic partner through technical training, environmental education, and institutional strengthening based on the circular economy. The implementation methods included public outreach, participatory mapping, training in making compost and eco-enzymes, household mentoring, as well as pre-test and post-test evaluations to assess participants’ improved understanding. The results showed a significant increase in participants’ awareness and skills. Based on the evaluation, understanding of waste separation rose from 52% to 82%, while active participation in processing practices increased from 44% to 72%. This activity demonstrates that practice-based and collaborative approaches can strengthen community capacity in realizing a sustainable and environmentally resilient village.
The Impact of Emotional Intelligence, Social Values, Behavioral Control, Gender, and Financial Incentives on Pursuing a Career as a Public Accountant Ulfa, Sinta Nuriya; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 36 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i02.p06

Abstract

This study examines the influence of emotional intelligence, social values, behavioral control, gender, and financial rewards on students' aspirations for a career as a public accountant. The research was conducted among undergraduate students enrolled in the Accounting Study Program at the Faculty of Economics and Business, Udayana University, specifically from the Class of 2019. Data was collected using a structured questionnaire. The study employed a probability sampling method, specifically simple random sampling, resulting in a sample of 156 respondents. Multiple linear regression analysis was used to assess the relationships between the variables. The findings indicate that emotional intelligence, social values, and financial rewards positively influence students' desire to pursue a career as a public accountant, whereas behavioral control and gender do not have a significant effect.
Determinant Carbon Emission Disclosure with Institutional Ownership as Moderation Nadia Agnes Melinda; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 3 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i03.p06

Abstract

This study aims to examine the effect of environmental performance and media exposure on carbon emission disclosure and the role of institutional ownership as a moderating variable. Firm size, profitability, and industrial type are operated as control variables. Non-financial companies listed on the Indonesia Stock Exchange for the period 2019-2023 were observed in this study. The sample of this study was obtained through purposive sampling method which resulted in 235 observations. Data analysis using the EViews program with the Moderated Regression Analysis (MRA) method using the Random Effect Model. The results showed that environmental performance has a positive and significant effect on carbon emission disclosure, while media exposure has no effect on carbon emission disclosure. In addition, institutional ownership is not able to strengthen the influence of environmental performance and media exposure on carbon emission disclosure.