Article Per Year (5 Year)
p-Index From 2021 - 2026
7.269
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Bina Praja Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business WICAKSANA: Jurnal Lingkungan dan Pembangunan Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma International Journal for Educational and Vocational Studies International Journal of Religious and Cultural Studies Dialektika: Jurnal Ekonomi dan Ilmu Sosial Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah International Journal of Environmental, Sustainability, and Social Science JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Journal of Tourism Economics and Policy Jurnal Pijar MIPA JRABA Jurnal Sutramas Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Jurnal Akuntansi Trisakti Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneurial and Business Diversity Jurnal Riset Akuntansi Warmadewa Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Jurnal Wicara Desa Research In Management and Accounting (RIMA) Journal Management and Hospitality Jurnal Ilmiah Akuntansi dan Bisnis Open Access DRIVERset
Komang Adi Kurniawan Saputra
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 7   8   9   10   11 
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
PERAN MODAL DALAM MEMODERASI PENGARUH JUMLAH ANGGOTA, JUMLAH SIMPANAN, DAN JUMLAH PINJAMAN TERHADAP SISA HASIL USAHA (SHU) PADA KOPERASI SIMPAN PINJAM (KSP) DI DENPASAR SELATAN Ida Ayu Surasmi; Ni Nengah Apriliani; Komang Adi Kurniawan Saputra
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh jumlah anggota, jumlah simpanan, dan jumlah pinjaman terhadap Sisa Hasil Usaha (SHU) pada Koperasi Simpan Pinjam (KSP) di Kecamatan Denpasar Selatan, serta menganalisis peran modal sebagai variabel moderasi. Penelitian ini dilatarbelakangi oleh fluktuasi SHU koperasi di wilayah tersebut, meskipun memiliki potensi ekonomi yang besar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi moderasi (Moderated Regression Analysis). Sampel dalam penelitian ini terdiri dari 30 koperasi aktif yang dipilih melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa jumlah anggota berpengaruh positif dan signifikan terhadap SHU, jumlah simpanan dan jumlah pinjaman tidak berpengaruh signifikan terhadap SHU, Uji moderasi menunjukkan bahwa modal mampu memoderasi ketiga variabel bebas dengan arah yang berbeda. Modal memperkuat pengaruh jumlah anggota dan jumlah pinjaman terhadap SHU (positif signifikan), tetapi memperlemah pengaruh jumlah simpanan terhadap SHU (negatif signifikan).
The Influence of Accounting Understanding, Accounting Digitalization, and Human Resource Competence on the Quality of Financial Reports in Village Credit Institutions in Ubud District Ni Putu Intan MELANI; Komang Adi Kurniawan SAPUTRA; Ida Ayu SURASMI
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 6 (2024): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i6.1278

Abstract

This research aims to determine the influence of accounting understanding, accounting digitalization, and human resource competence on the quality of financial reports at Village Credit Institutions in Ubud District. This research uses a quantitative approach with a population of 32 Village Credit Institutions in the Ubud District. The sampling technique used in this research is a saturated sampling technique (census) which aims to minimize and reduce the level of error in data collection so that the number of samples in this research is 32 Village Credit Institutions in the Ubud District area. The unit of analysis for this research is the organization represented by the head of the Village Credit Institution. The data collection method in this research uses a questionnaire method with multiple linear regression analysis techniques. The research results show that understanding accounting, digitalization of accounting, and human resource competency each have a significant positive effect on the quality of financial reports at Village Credit Institutions in Ubud District.
The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia Komang Adi Kurniawan SAPUTRA; Nyoman Ari Surya DHARMAWAN
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1310

Abstract

This study explores the role of environmental accounting in preserving cultural heritage, focusing on Tenganan Pegringsingan Village, Bali, Indonesia. This village is known for its unique traditions and culture, which are threatened by modernization and the exploitation of natural resources. Environmental accounting, which integrates economic, social, and environmental aspects, is expected to make a significant contribution to resource management and local cultural preservation. The research method used is a qualitative approach with data collection through in-depth interviews, participant observation, and document analysis. The results of the study indicate that the application of environmental accounting not only increases public awareness of the importance of cultural preservation but also encourages active participation in sustainable natural resource management. In addition, environmental accounting plays a role in creating transparency and accountability in resource use, which in turn strengthens the cultural identity of the community. This study contributes to the understanding of how environmental accounting can be a strategic tool in efforts to preserve cultural heritage, as well as providing recommendations for policymakers to integrate environmental accounting practices in cultural and environmental management in tourist areas.
The Influence of Environmental, Social, and Governance (ESG) Disclosure on Financial Performance Nyoman Cantika DEWI; Ida Ayu SURASMI; Komang Adi Kurniawan SAPUTRA
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1315

Abstract

The banking sector plays an instrumental role in maintaining the stability of the financial system through its crucial intermediary function between corporate entities and borrowers. Consequently, companies that actively engage in ESG disclosure tend to exhibit superior financial performance due to their ability to mitigate risks, enhance operational efficiency, and bolster their reputation. This study empirically examines the effect of environmental, social, and governance (ESG) disclosure on the financial performance of banking companies listed on the IDX for 2020–2023. Using purposive sampling, 96 companies were selected. Multiple linear regression analysis was applied. The results indicate that Environmental Disclosure has a positive and significant effect on Financial Performance, with a significance value of 0.000 < 0.05 and a positive regression coefficient of 4.134. Similarly, Social Disclosure positively and significantly affects Financial Performance, with a significant value of 0.0008 < 0.05 and a positive regression coefficient of 4.233. Governance Disclosure also has a positive and significant impact on Financial Performance, with a significance value of 0.0001 < 0.05 and a positive regression coefficient of 4.021. The Adjusted R² value of 0.568 indicates that 56.8% of financial performance is influenced by Environmental, Social, and Governance Disclosure, the remaining 43.2% is explained by external factors outside of this research.
PRAKTEK AKUNTABILITAS DAN KOMPETENSI SUMBER DAYA MANUSIA UNTUK PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA Komang Adi Kurniawan Saputra; Putu Dian Pradnyanitasari; Ni Made Intan Priliandani; I Gst. B. Ngr. P. Putra
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 2 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.10.2.2019.168-176

Abstract

This study aims to examine the effect of accountability and competency of human resources on fraud prevention processes in the management of village funds in the Province of Bali. The research design used is quantitative with the survey method. The study sample was determined with the help of Slovin formula with a total of 88 official villages in the Province of Bali that received village funding assistance. Data from the answers to questionnaires from respondents were tested by multiple linear regression analysis and resulted that the variables of accountability and competence of human resources had a positive influence on the prevention of fraud in village fund management.
PENGARUH NORMA SUBJEKTIF DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK HOTEL DAN RESTORAN Ni Made Intan Priliandani; Komang Adi Kurniawan Saputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.13-25

Abstract

The biggest contribution from state revenues is from tax. Taxes are used for development from the center to the development in each region. The central government has authorized local governments to determine their own local tax policies in collecting or managing local taxes. Efforts made by the government in increasing taxpayer compliance is to provide motivation to taxpayers to obey paying taxes, mengadaka tax socialization, supervise and implement strict tax sanctions. This study examines the Subjective Norm Effect, and Tax Socialization to see the effect on Hotel and Restaurant Taxpayer Compliance. The formulation of the problem in this research is whether subjective norms and taxation socialization have an effect on hotel and restaurant taxpayer compliance. This research aims to prove empirically the influence of subjective norms and tax socialization on hotel and restaurant taxpayer compliance. This research was held at the Regional Revenue Agency of the City of Denpasar with a population of 93 samples. The sampling method used proportionate stratified random sampling, so the sample in this study amounted to 36 hotels and 57 restaurant tax payers. The analytical method used was the method of multiple linear regression analysis. The results of this research indicate that subjective norms and tax socialization have a positive effect on hotel and restaurant taxpayer compliance. Keywords: Accounts Receivable Turnover; Economic Rentability; Rentability of Own Capital; Working Capital Turnover.
The Influence Of The Implementation Of Green Accounting And Corporate Social Responsibility Based On Tri Hitakarana On Financial Performance Luh Putu Widi Laksmi; Komang Adi Kurniawan Saputra; I Dewa Ayu Eka Pertiwi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 8 No. 2 (2024)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.8.2.2024.42-47

Abstract

This study aims to test and analyze the effect of the implementation of green accounting and corporate social responsibility based on tri hita karana on financial performance in the hotel sector. This study was conducted in the hotel sector throughout Gianyar Regency with a research sample of 90 respondents taken using purposive sampling techniques. All data obtained from the questionnaire distribution were suitable for use, then analyzed using multiple linear regression, and hypothesis testing (t-test and f-test). The results of the study showed that the implementation of green accounting had a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. Implementing green accounting in the company, it will be able to improve the company's financial performance, one of which is by including environmental raw material costs in the company's accounting reports. Corporate social responsibility based on tri hita karana has a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. By implementing Corporate Social Responsibility based on Tri Hita Karana, the company will be able to gain the trust of the community around the company, so that the surrounding community can accept the existence of the company and prevent external conflicts with the surrounding community, which in the end can help the company to be accepted legally and not incur external costs that can affect the company's financial performance.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPR SEKOTA TABANAN I Kade Darma Wedana Putra; I Dewa Ayu Eka Pertiwi; Komang Adi Kurniawan Saputra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. penelitian ini dilakukan pada BPR Sekota Tabanan dengan sampel penelitian berjumlah 101 responden yang di ambil menggunakan teknik jenuh. Seluruh data yang di peroleh dari distribusi kuisioner layak digunakan. Teknik dalam penelitian ini adalah analisis Regresi Linier Berganda dan pengujuan hipotesis (uji f dan uji t). Hasil penelitian menemukan bahwa pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dan penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan. Saran yang dapat diberikan peneliti adalah hendaknya secara berkala memberikan pelatihan kepada karyawan, untuk meningkatkan pemahaman karyawan.
the Ethnoecological Study of Local Community Food in Supporting the Development of Culinary Ecotourism in the Sekotong Region, West Lombok Immy Suci Rohyani; Ahmad Jupri; Supardiono Supardiono; Hilman Ahyadi; Isrowati; Reda; Kurniawan Adi Saputra
Jurnal Penelitian Pendidikan IPA Vol 10 No 4 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i4.6113

Abstract

Combining the concept of ecotourism with culinary delights based on local food resources in coastal communities in West Lombok district is one form of appropriate development strategy that will make the West Lombok district region have its own development characteristics leading to sustainable tourism and tourism support which will become the concept of future tourism development. This research examines in more depth the ethnoecological aspects of coastal communities, especially regarding local food. Through this research, data will be obtained regarding the diversity of local food types in coastal communities, mapping community wisdom in processing and utilizing local food. Local community interactions and perceptions of local food diversity. The type of research used is descriptive exploratory with research techniques in the form of exploration. The sampling techniques used in the research were purpose sampling and snowball sampling. Research data collection uses several techniques, including random observation to obtain qualitative and quantitative data on local food typical of the island of Lombok, which uses an open questionnaire targeting local communities according to predetermined criteria. The research results show that coastal communities have more food resources originating from marine resources, both fish and non-fish, these food resources are still protected because most people still harvest the results using simple equipment. There are around 11 types of processed food as a family practice. Tuna fish has the highest ICS (Index of Cultural Significance) value while mackerel fish has the highest variety of uses. Shrimp is the fish group that has the highest ICS value, while cassava leaves have the highest ICS value for the vegetable group. The local wisdom of the community which originates from their ancestors in order to protect their environmental resources is still maintained today.
Co-Authors A.A. Ayu Erna Trisnadewi A.A. Ketut JAYAWARSA A.A. Sri PURNAMI AA Krisna Murti Ahmad Jupri Akbar, Cahyo Aditya Anak Agung Ayu Erna Trisnadewi Anak Agung Gde Putu Widanaputra Anantawikrama Tungga Atmadja Anggiriawan, Putu Budi Anggiriawan, Putu Budi ANGGRENI, Ni Kadek Dwi Ayu Ari Surya Darmawan ARIENATA, Ketut Yoga Widiyasa Aulia Fuad Rahman Ayu Aryista Dewi Bambang Subroto Bareto, Carlos Afonso Billah, Septiana Nur Azizah Budiarta, Luh Gede Rahayu Citraresmi, Luh Diah Cok Istri Ratna Sari Dewi Cokorda Krisna Yudha Darma, I Gede Wira Datrini, Luh Kade Dewi, Luh Gede Kusuma Dewi, Putu Eka Dianita Marvilianti DEWI, Ririn Oktavia Citra Dharmawan, Nyoman Ari Surya EKAJAYAINT, L.G.P. Sri Ekajayanti, L.G.P Sri Ekajayanti, L.G.P. Sri Ekajayanti, L.G.P. Sri Ernawati Ernawati Erwin Saraswati Faoziyah, Suhaebatul Fawatissuwari, Anis Gde Deny Larasdiputra Gede Mandirta Tama Gustavo, Alexandro Gustina, Nila Hakim, Muhammad Qolbun Haryanto Haryanto Hidayati, Cita Rizqi Hilman Ahyadi I Dewa Ayu Eka Pertiwi I Dewa Ayu Eka Pertiwi I Gede Arya Wigarba I Gede Surya Pratama I Gusti Agung Putu Eryani I Kade Darma Wedana Putra I Kadek Merta Wijaya I Ketut Darma I Ketut Puja Wirya Sanjaya I Komang Putra I Made Sara I Nyoman Gede Maha Putra I Nyoman Sutapa I Wayan Rupa I Wayan Werasmana Sancaya Ida Ayu SURASMI Ida Ayu Surasmi Ida Bagus Nyoman Udayana Ida Bagus Udayana Putra Ida I Dewa M. Manik Sastri Immy Suci Rohyani Isrowati Isrowati, Isrowati Jayawarsa , Anak Agung Ketut Jayawarsa, A. A. Ketut Jayawarsa, A.A. Ketut Jayawarsa, Anak Agung Ketut Jeki Trimarstuti Kadek Dita Dwi Apsari Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kawisana, Putu Gede Wisnu Permana Kunto Aji Wibisono L.G.P Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti L.G.P. Sri Ekajayanti Luh Diah Citraresmi Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Luh Kade Datrini Luh Putu Lusi Setyandarini Surya Luh Putu Widi Laksmi Made Aristia Prayudi Made Sudarma Manuaba, I. B. Made Putra Murti, AA Krisna NARINDRA, A. A. Ngurah Mayun NARINDRA, A.A. Ngurah Mayun Narindra, Ngurah Mayun Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nengah Apriliani Ni Nyoman Dita Mutiasari Ni Putu Intan MELANI Noordin, Noorliza MD. Nyoman Cantika DEWI PRAMAISWARI, Made Adinda Anugrah Deva Pramartha, I Made Aditya Prasetya, I Kadek Doni Wira PRATIKA, I Gede Candra Adi Putra, Hengki Adriyan Putra, I Gst. B. Ngr. P. Putra, Ida Bagus Gede Parama putri , erika aprilia putri, erika aprilia Putu Ayu Sita Laksmi Putu Budi Anggiriawan Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Dian Pradnyanitasari Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Yudha Asteria Putri Rachmat Pramukty Rahayu, Rachmawati Noviana Randa, Mohammad Awi Reda Rini Kurnia, Rini Riza Alfita SANCAYA, Wayan Werasmana SANJAYANI, Made Wulan Guna Harta Santini, Ni Made SARI, Kadek Ayu Kristina Indah Selamet, I Ketut septiana, nurazizahbillah Sunitha Devi Supardiono Supardiono Supardiono, Supardiono Surasmi, Ida Ayu Suriani, Ni Nyoman Syed Gulam MUSTAFA Trisnadewi, A.A. Ayu Erna Trisnadewi, A.A. Ayu Erna Trisnadewi, AA Ayu Erna Ulum, Miftachul Wahyuni, Elisa Darmasari Waqas Ahmad WATTO WIDJAYANTI, Putu Feby Silvia