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All Journal AKUNTABILITAS JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi WIDYABHAKTI Jurnal Ilmiah Populer Prima Abdika: Jurnal Pengabdian Masyarakat Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan International Journal of Community Service (IJCS) E-JURNAL AKUNTANSI E-Jurnal Akuntansi Indonesian Journal of Taxation and Accounting
Dewi, Luh Gede Krisna
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
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Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi Ni Nyoman Putri Widiari; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 30 No 10 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i10.p09

Abstract

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack. Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.
Pengaruh Faktor Sosial Ekonomi Dan Materialism pada Personal Financial Behavior melalui Financial Literacy Mahasiswa Akuntansi Luh Gede Krisna Dewi; Made Yenni Latrini
E-Jurnal Akuntansi Vol 30 No 6 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i06.p18

Abstract

The aims of this study is to analyze and to find empirical evidence of the influence of socio-economic factors and materialism on the personal financial behavior of accounting students through their level of financial literacy. The research sample is accounting students at Bukit Jimbaran Campus determined using purposive sampling method. From the sampling process, 67 respondents completed the questionnaire. This study uses path analysis techniques (path analysis). The results of this study found that the financial literacy variable was able to mediate the relationship between the parents' socio-economic status on the pattern of personal financial behavior of accounting students. Social status and materialism attitudes also become factors that influence the level of financial literacy of students and their personal financial behavior. The implications of this research are expected to be useful for educational institutions to develop educational curricula and learning patterns related to socio-economic factors (parent status or income) and psychological factors (materialism) in influencing personal financial behavior of accounting students through the financial literacy level. Keywords: Personal Financial Behavior; Socio-Economic Factors; Materialism; Financial Literacy.
KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA DI KABUPATEN BULELENG Luh Putri Swandewi; Dodik Ariyanto; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol 19 No 3 (2017)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The success of an accounting information system in managing village finances is very important to note. Good-bad performance of an information system can be seen through user satisfaction. User satisfaction will improve the productivity, efficiency and effectiveness of reporting organization in using information systems. The purpose of this research is to assess the success of using Accounting Information System (SIA) by using DeLone & McLean Model (1992). The population of this research is all of LPD in Buleleng Regency. The sample used purposive sampling, with sampling criterion that is LPD which has amount of asset rank 30 biggest in Buleleng Regency. The questionnaires are returned and are worth to be processed as many as 90 questionnaires. Data analysis technique used is multiple linear regression. The results showed that the top management support positively affect the satisfaction of SIA users in LPD Buleleng Regency, the quality of the system has a positive effect on the satisfaction of SIA users in LPD Buleleng District, and the quality of information positively affect the satisfaction of SIA users in LPD Buleleng District.
Pemberdayaan Koperasi Serba Usaha di Kecamatan Tampaksiring Melalui Penguatan Financial Literacy Dewi, Luh Gede Krisna; Ariyanto, Dodik; Penindra, I Made Dwi Budiana; Aksari, Ni Made Asti
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): Volume 5 Nomor 1 Tahun 2025 (Maret)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i1.4915

Abstract

The Banjar Malet Multi-Business Cooperative in Manukaya Village is one of the cooperatives that has the potential to increase community empowerment around the Tampaksiring Gianyar District. This cooperative has great potential with 276 members, but still requires improvements in governance and human resource capabilities, especially regarding financial literacy, credit analysis, and the use of information technology in cooperative operations. The aim of this Community Service is to accelerate the spread of science and technology to the community, especially increasing financial literacy, cooperative management, and the use of information technology in cooperative management. The method of service activities is carried out through socialization, training, application of technology and mentoring, as well as evaluation for program sustainability. The results of the activity show that there is an increase in cooperative managers' understanding of financial literacy, analysis of credit provision, and the application of technology in the form of increased knowledge of using Excel in preparing cooperative reports. At the evaluation stage, it was discovered that this Community Service activity was successful in improving the human resource capabilities of cooperative managers and improving the quality of cooperative governance for the better.
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.
Environmental, Social, and Governance Disclosure, Firm Value, and Selected Firm Life Cycle Stages in Indonesian Industrial Companies A.A. Istri Erlika Trisna Dewi; Luh Gede Krisna Dewi; Anak Agung Gde Putu Widanaputra; Henny Triyana Hasibuan
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.964

Abstract

Purpose – Previous research has often overlooked variations in cash flow throughout a company’s life cycle when evaluating ESG disclosure and firm value. This study addresses this gap by examining the moderating effect of the life cycle on industrial firms in Indonesia.Methods – Quantitative research was conducted using 154 unbalanced panel data from 56 industrial sector companies listed on the IDX during 2021–2024. The data were selected using purposive sampling and analyzed using random-effects panel regression with White's robust standard errors in EViews.Findings – Environmental, social, and governance disclosure have a positive and significant effect on firm value. However, the life cycle moderating effect shows dynamic results. The introduction phase weakens environmental disclosure's effect but strengthens social and governance influences. In the growth phase, it weakens environmental, strengthens social, and has no effect on governance. The maturity phase reinforces environmental aspects but weakens both social and governance dimensions.Research implications – The effectiveness of environmental, social and governance disclosures as signals depends heavily on a firm’s life cycle; therefore, companies are advised to adapt their strategies to maximise corporate value. Future researchers are advised to use ESG scores from independent rating agencies to minimise data subjectivity and to employ mixed-methods analysis to strengthen the causality of their findings.Originality – The moderating effect at each stage of a firm’s life cycle was tested using three separate Moderated Regression Analysis (MRA) models based on cash flow metrics
Leverage, Ownership Concentration and Organisational Characteristics: Determinants of Green Accounting Disclosure in Indonesia Ni Kadek Githa Prastya Putri; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i10.p08

Abstract

Green accounting disclosure represents a mechanism through which firms demonstrate accountability to stakeholders on matters pertaining to sustainability. This study investigates the influence of leverage, ownership concentration, and firm-specific characteristics on the extent of green accounting disclosure. The analysis is underpinned by agency theory and stakeholder theory. The empirical context of this research is the manufacturing sector listed on the Indonesia Stock Exchange (IDX) over the 2020–2023 period. The study employs a purposive sampling approach, yielding a sample of 175 firms and 398 firm-year observations. Data analysis is conducted using the Random Effects Model (REM) framework, facilitated by STATA 17 statistical software. The findings indicate that firm characteristics are positively associated with green accounting disclosure. In contrast, the analysis reveals no statistically significant relationship between leverage or ownership concentration and green accounting disclosure. Kata Kunci: Pengungkapan Green Accounting; Leverage; Konsentrasi Kepemilikan; Karakteristik Perusahaan 
Sustainability Disclosures, Environmental Investments, and Corporate Valuation: Examining the Interplay between Performance and Perception Komang Suci Purnami; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p02

Abstract

Firm value represents the market’s assessment of a company’s overall worth, often proxied through its share price and the volume of outstanding shares traded on the capital market. This study investigates the extent to which sustainability performance, environmental costs, and environmental performance influence firm value. The empirical analysis draws on a panel of 44 energy and mining firms listed on the Indonesia Stock Exchange over the 2019–2023 period, yielding a total of 178 firm-year observations. The findings reveal a significant negative association between sustainability performance and firm value, suggesting that market participants may interpret sustainability-related disclosures or initiatives as costly or misaligned with immediate financial performance. In contrast, environmental costs demonstrate a statistically significant positive relationship with firm value, implying that proactive environmental spending may signal responsible risk management or long-term strategic investment. However, environmental performance was not found to exert a statistically significant influence on firm value. These results underscore the nuanced manner in which capital markets interpret sustainability-related activities. For investors and other stakeholders, sustainability performance—despite its growing importance in corporate discourse—may warrant critical scrutiny in terms of its perceived value-adding potential.
The Impact of Emotional Intelligence, Social Values, Behavioral Control, Gender, and Financial Incentives on Pursuing a Career as a Public Accountant Sinta Nuriya Ulfa; 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.
Financial Distress dan Leverage pada Pengungkapan Sustainability Report Putu Riska Narayani; Luh Gede Krisna Dewi
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The research aims to empirically prove the influence of financial distress and leverage on sustainability report disclosure with media visibility as a control variable. Non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2022 were chosen as the population for this study. Sample of 415 observations was selected using nonprobability sampling method with purposive sampling technique. Data in this research were analyzed using panel data regression analysis technique with Eviews 12. The research results indicate that financial distress has a negative effect on sustainability report disclosure. Leverage does not have an influence on sustainability report disclosure. Media visibility has a positive influence on sustainability report disclosure and needs to be maintained as a control variable.
Co-Authors A.A. Istri Erlika Trisna Dewi Anak Agung Gde Putu Widanaputra Anak Agung Sagung Mas Swandari Dewi Anisa Virdawati Amara Azahra Angelika Jassin Dewa Ayu Nyoman Shintya Devi Dewi, Ayu Aryista DODIK ARIYANTO Gusti Ngurah Bayu Kuta Waringin Henny Rahyuda Henny Triyana Hasibuan I Gede Nandya Oktora Panasea I Gede Suniantara I Made Dwi Budiana Penindra I Made Edi Wijaya Kusuma I Made Putra Wirya Brata I Putu Sudana I Putu Widhi Nugraha Putra Suherman Ida Ayu Ardhia Paramesti Ningrat Komang Suci Purnami Luh Putri Swandewi Made Mertha Made Satryawan Jelantik Made Yenni Latrini Muhammad Bagas Rinaldi Nadia Agnes Melinda Narindra, Nyoman Diestha Putra Ni Kadek Githa Prastya Putri Ni Luh Eka Prilly Kartika Putri Ni Luh Putu Wiagustini Ni Made Asti Aksari, Ni Made Asti Ni Nyoman Putri Widiari Ni Nyoman Reni Suasih Ni Nyoman Rsi Respati Ni Putu Diva Cahyani Ni Putu Larasati Widyanti Dewi Nyoman Padmi Damayanti Pradnyani, Ida Ayu Dipavali Prema Laksmi Wijaksana Putu Chandrika Adriana Ekasari Putu Ery Setiawan Putu Kodyawati Putu Nesy Swendriani Putu Riska Narayani Sinta Nuriya Ulfa Sri Ayu Wulandari Yasa, I Made Putra