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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis 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 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 Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneurial and Business Diversity Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Jurnal Wicara Desa Research In Management and Accounting (RIMA) Journal Management and Hospitality
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Optimization Existence Bumdes as Supporter Economy in Village Angantaka Badung PUTRI, Putu Yudha Asteria; SAPUTRA, Komang Adi Kurniawan; SANTINI, Ni Made
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.992

Abstract

You  will  experience  problems  or  obstacles  in  running  every  business  that executes  suitable  business  trading  or  service.  Body  business  owned  by  village Which  called  with  BUMDes  aims  as  mover  economy  village and  well-being public  village.  Village  Angantaka  Regency  Badung  is  the  Wrong  village  That owns BUMDes as a supporter of its economy. BUMDes Chess Eka Amertha has several  business  units:  shops,  credit  loans,  bicycle  loans,  and  motorcycle  loans. BUMDes Chess Eka Amertha has a chance to enhance the well-being of the public village. There is still a constraint in its implementation, which is experienced and related to understanding accountancy simple and system management company. Group 33 KKN-PMM Angantaka Village in 2024 will carry out approaches and solutions to the problems associated with BUMDes governance to make BUMDes Village  Angantaka  an  institution  that  stands  sustainably.  Activity  PMM  KKN consists of a presentation of a paper about orderly financial administration and corporate  governance.  Implementation  method the  activity  consists  of  several stages: Preparation, Training, Adjustment and Evaluation. Based on the results of discussions with participants, participants were very grateful to the Warmadewa University  PMM  KKN  Group  because  it  can  solve  classic  problems.  Problem regarding  the  expected  preparation  of  report  finance:  No  appear  Again,  and accountability can be held appropriately.
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Kurniawan Saputra, Komang Adi; Putri, Putu Yudha Asteria; Laksmi, Putu Ayu Sita
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8979

Abstract

The aim of this research is to analyze the content of the curriculum and the messages conveyed by students in order to adapt the integrated curriculum for sustainability accounting courses. The research method used is content analysis which uses information from key informants as research data. In addition, a survey was conducted on sixty students taking social and environmental accounting courses. The sampling technique was carried out using simple random sampling. The results of the research are that sustainability accounting is considered important to be implemented in the accounting education curriculum at bachelor's and master's levels.  Students are interested in sustainability accounting because it is a new paradigm in the field of accounting which focuses on social and environmental transactions. The main contribution of the research is aimed at improving the accounting study program curriculum to adopt sustainability accounting as a separate course following the development of the accounting profession.
Pemanfaatan Limbah Pangan Dalam Pembuatan Pupuk Organik Cair (POC) Di Desa Peresak, Batukliang putri , erika aprilia; Billah, Septiana Nur Azizah; putri, erika aprilia; Faoziyah, Suhaebatul; septiana, nurazizahbillah; Saputra, Kurniawan Adi; kurnia, Rini; Gustina, Nila; Fawatissuwari, Anis; Gustavo, Alexandro; Hakim, Muhammad Qolbun; Randa, Mohammad Awi
Jurnal Wicara Vol 3 No 1 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v3i1.6726

Abstract

Mataram University had a program called Community Service Program Empowerment of Village Communities in 2024/2025 implemented a work program for making Liquid Organic Fertilizer and socializing about procces of making Liquid Organic Fertilizer. This is based on the results of the analysis found on the waste processing system and the dominant amount of waste, namely food waste. The amount of food waste is more dominant because Peresak Village itself has quite a large agricultural and plantation area. Making this fertilizer uses simple materials such as food waste, barrels, yeast tape and so on. In making this fertilizer, it also takes time to ferment. The finished product then packaged in a container that has been given a sticker to make it neater and more attractive. Then, after the product is finished, outreach is carried out to the local community about how to make it, advantages, and so on.
Potential Carbon Tax in Indonesia: A Literature Review SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): 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.v4i6.891

Abstract

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.
The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative SANJAYANI, Made Wulan Guna Harta; SAPUTRA, Komang Adi Kurniawan; SURASMI, Ida Ayu
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): 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.v5i1.990

Abstract

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.
Rural Assets Administration and Establishment of Village-Owned Enterprises for the Enhancement of Rural Economy Sara, I Made; Jayawarsa, A. A. Ketut; Saputra, Komang Adi Kurniawan
Jurnal Bina Praja Vol 13 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.81-91

Abstract

This research aimed to examine the effect of village-owned asset administration and the formation of village-owned enterprises on improving the economy of rural communities. This research was conducted in Bali Province with a population of 636 villages. Furthermore, a sampling technique using proportionate stratified random sampling found 87 samples of the study. With a survey research design using a questionnaire, the data is collected directly by the researcher towards the respondent. The collected data were analyzed using multiple linear regression techniques. This study indicates that the administration of village assets and the formation of village-owned enterprises have a significant positive effect on improving the rural economy. The contribution of the research is to develop policy theory that is used as a basis for research discussion and practical contributions to be used as village observers, village practitioners, and village government as a basis for decision making and village entrepreneurship development for community welfare. The administration of village assets aims to ensure that all village assets under the control of the asset manager are recorded properly. In this research, suggestions for improving regulations governing the management of village assets can be suggested.
the Ethnoecological Study of Local Community Food in Supporting the Development of Culinary Ecotourism in the Sekotong Region, West Lombok Rohyani, Immy Suci; Jupri, Ahmad; Supardiono, Supardiono; Ahyadi, Hilman; Isrowati; Reda; Saputra, Kurniawan Adi
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.
The Influence of Corporate Social Responsibility (CSR) and Environmental Management Accountng on Sustainable Hotel Performance in Bandung Regency SARI, Kadek Ayu Kristina Indah; SAPUTRA, Komang Adi Kurniawan; KAWISANA, Putu Gede Wisnu Permana
Journal Management and Hospitality Vol. 1 No. 1 (2023): Journal Management and Hospitality (December-March 2023)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jmh.v1i1.97

Abstract

The hotel industry is one of the sectors operating in the service industry. The increasing number of hotels year after year has resulted in tighter and more intense competition. This growing competition drives hotel management to find solutions to enhance their competitiveness. This study aims to determine the influence of Corporate Social Responsibility (CSR) and Environmental Management Accounting on the sustainable performance of hotels in Badung Regency. The sample used in this study consists of 130 hotels in Badung Regency, employing a saturated sampling technique. All data obtained from the distribution of questionnaires were deemed suitable for use and were subsequently analyzed using multiple linear regression. The results indicate that Corporate Social Responsibility partially affects sustainable performance variables. Environmental management also has a partial effect on sustainable performance variables. Both Corporate Social Responsibility and environmental management simultaneously affect sustainable performance.
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 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, Nyoman Cantika 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 Gustavo, Alexandro Gustina, Nila Hakim, Muhammad Qolbun Haryanto Haryanto Hidayati, Cita Rizqi Hilman Ahyadi I Gede Arya Wigarba I Gede Surya Pratama 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 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 Made Aristia Prayudi Made Sudarma Mandirta Tama, Gede Manuaba, I. B. Made Putra MELANI, Ni Putu Intan 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 Nyoman Dita Mutiasari Noordin, Noorliza MD. PRAMAISWARI, Made Adinda Anugrah Deva Pramartha, I Made Aditya 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 Dian Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Yudha Asteria Putri 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 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