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All Journal GANEC SWARA AKMENIKA Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal
I Gusti Agung Ayu Pramita Indraswari
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sosialisasi Stunting Sebagai Upaya Peningkatan Peran Orang Tua Dalam Pencegahan Kurang Gizi Pada Balita Di Desa Bayung Gede Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I Gusti Ayu Agung Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.270

Abstract

Human Resources are the main requirement to bring this country to become a developed Indonesia. However, the preparation of these resources is constrained by the problem of stunting. Stunting cases in Bangli Regency have a high number where Bayung Gede Village is included in the list of villages that have mild stunting zones, namely the number of cases at 20 percent to 30 percent. One of the causes of stunting is a lack of nutritional intake. So, it is necessary to hold socialization and education related to stunting in Bayung Gede Village. The activity took place for two days on Thursday and Friday, 27-28 October 2022 which took place at the Bayung Gede Village Hall. This activity was attended by PKK women. The socialization provided succeeded in making PKK mothers understand the importance of nutrition in toddlers and the importance of planning a pregnancy.
PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri; Putu Pande R. Aprilyani Dewi
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.273

Abstract

The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
Meningkatkan Potensi Ekonomi Kreatif Melalui UMKM Di Desa Bayung Gede Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 4 (2023): Oktober : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i4.413

Abstract

The most frequently encountered non-organic waste issue is plastic bag waste which is widespread in society, even though plastic packaging is a material that is difficult to decompose or destroy. One simple activity that can be done to reduce plastic waste is to use paper bags. The process of making paper bags can use materials that are around us, such as waste paper. The activity carried out in community service is a socialization carried out in increasing the creative economic potential for the community in Bayung Gede Village, Kintamani District, Bangli Regency, Bali Province, in October 2022. From the community service activities that have been carried out in Bayung Gede Village, it can be concluded that participants who take part in the training can increase the selling value of products by using the skills they have and can increase the economic value in Bayung Gede Village.
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN SEKTOR PERTAMBANGAN I GUSTI AGUNG ARISTA PRADNYANI; PUTU ATIM PURWANINGRAT; I GUSTI AGUNG AYU PRAMITA INDRASWARI; NILA RAHAYU
GANEC SWARA Vol 18, No 4 (2024): Desember 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i4.1099

Abstract

This study aims to partially determine how liquidity, leverage, and profitability affect Financial Distress. The study was conducted on mining companies listed on the Indonesia Stock Exchange in 2020–2022. This study is a quantitative study and the sample was determined using a purposive sampling technique, namely the selection of samples with certain criteria that were set, so that a sample of 63 companies was obtained. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. After conducting the study, the results are Liquidity has a positive and significant effect on Financial Distress, Leverage has a negative and significant effect on Financial Distress, and Profitability has a negative and significant effect on Financial Distress.
PENGARUH TINGKAT PEMAHAMAN DAN KEPEDULIAN PELAKU UMKM TERHADAP IMPLEMENTASI GREEN ACCOUNTING DALAM MENINGKATKAN KEBERLANJUTAN BISNIS Pramita Indraswari, I Gusti Agung Ayu; Pradnyani, I Gusti Agung Arista; Budiadnyani, Ni Putu; Dewi, Putu Pande R. Aprilyani
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4827

Abstract

Tujuan penelitian ini adalah mengetahui pengaruh pemahaman dan kepedulian pelaku UMKM dalam implementasi green acoounting. Kegiatan produksi UMKM di bidang fashion seringkali memberikan dampak buruk terhadap lingkungan sekitar. UMKM dianggap memiliki kewajiban untuk memahami dan mengimplementasikan konsep green accounting dalam menjalankan kegiatan usahanya karena dalam memproduksi produknya kadangkala menghasilkan limbah yang dapat mencemari dan merusak lingkungan. UMKM dapat menggunakan strategi green accounting, yaitu dengan memasukkan biaya lingkungan pada sistem akuntansi yang digunakan. Adanya strategi green accounting yang digunakan UMKM, dapat meningkatkan nilai etika bisnis sehingga dapat meningkatkan kepercayaan masyarakat terhadap perusahaan. Penelitian ini menggunakan data primer yang diperoleh dari penyebaran kuesioner. Teknik pengumpulan data yaitu menggunakan kuesioner yang akan disebar di UMKM. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil dari penelitian ini menemukan bahwa pemahaman, dan kepedulian pelaku usaha UMKM berpengaruh positif dan signifikan terhadap penerapan green accounting.
Pengaruh Profitabilitas Dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Arista Pradnyani, I Gusti Agung; Pramita Indraswari, I Gusti Agung Ayu; Nila Rahayu
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5914

Abstract

This research aims to analyze the influence of profitability and managerial ownership on dividend policy, with company size as a moderating variable. Research was conducted on banking sector companies on the IDX for the 2018-2021 period. The sample was determined using a purposive sampling technique, with the sample in this study totaling 32. The results of the study concluded that profitability has a positive influence on dividend policy, while managerial ownership has a negative influence on dividend policy. Company size is proven to moderate the relationship between profitability and dividend policy, as well as weakening the relationship between managerial ownership and dividend policy.
Penguatan Kapasitas UMKM melalui Literasi Keuangan dan Implementasi Pembayaran Digital Berbasis QRIS Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari; I G.A.N. Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2026): JULI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i4.11958

Abstract

This community service program was conducted in Bungbungan Village, Banjarangkan District, Klungkung Regency, Bali Province, with the objective of assisting Micro, Small, and Medium Enterprises (SMEs) in overcoming operational challenges related to limited financial literacy and the adaptation to digital payment technologies. The method employed in this activity combined an education and action approach, specifically through socialization in the form of interactive lectures, followed by simulations or real-time practice in the field. The results of this activity indicated a significant improvement; participants not only received a conceptual knowledge transfer regarding financial literacy, but also gained clear guidance on adopting the QRIS payment system and understanding the eligibility requirements for accessing bank credit facilities as additional business capital. In conclusion, this financial and digital education intervention has proven effective in motivating entrepreneurs, organizing transaction records, and ultimately strengthening the resilience and sustainability of their businesses in the future.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan I Gusti Agung Ayu Pramita Indraswari; I G A N Alit Sumantri; I Gusti Agung Arista Pradnyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.6563

Abstract

This study aims to analyze and empirically test the effect of Good Corporate Governance (GCG) mechanisms on financial performance as proxied by Return on Assets (ROA). The focus of the study is on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The independent variables include the Board of Commissioners, Board of Directors, Managerial Ownership, and Institutional Ownership. Using a quantitative approach, this study utilizes 160 panel data observations analyzed through multiple linear regression. The results reveal that the Board of Commissioners and Institutional Ownership have a significant positive effect on ROA, indicating that effective internal and external oversight mechanisms can promote operational efficiency. However, the Board of Directors was found to have a significant negative effect, indicating that an overly large board creates bureaucratic inefficiency. Managerial Ownership did not have a significant effect on financial performance due to the low proportion of management ownership in the sample. Simultaneously, all GCG variables had a significant effect on ROA. In conclusion, strengthening the monitoring function through commissioners and institutional investors is crucial for profitability, while optimizing the number of directors is necessary to accelerate strategic decision-making in order to maintain the company's resilience in the global market.
Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024 Putu Nadya Somatariska; I.G.A Desy Arlita; Putu Sri Arta Jaya Kusuma; I Gusti Agung Ayu Pramita Indraswari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
Co-Authors Arista Pradnyani, I Gusti Agung G Agus Indra Tenaya I G A N Alit Sumantri I G. A. Desy Arlita I G.A.N. Alit Sumantri I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista Ni Putu Budiadnyani Ni Putu Budiadnyani Nila Rahayu Nila Rahayu Putu Atim Purwaningrat Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma