Article Per Year (5 Year)
p-Index From 2021 - 2026
8.812
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 Studi Akuntansi, Keuangan, dan Manajemen 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
Fakultas Ekonomi Dan Bisnis 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 : 117 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 117 Documents
Search

 8   9   10   11   12 
Sustainability Reporting Model for Community-Based Household Waste Management Programs within the Global Plastics Treaty Framework Komang Adi Kurniawan Saputra; Putu Ayu Sita Laksmi; I Wayan Werasmana Sancaya
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.2012

Abstract

The global plastic pollution crisis prompted the formulation of the Global Plastics Treaty, which places reporting as a fundamental pillar of the agreement's effectiveness. However, the reporting mandate has been nationally oriented without accommodating community-based waste management initiatives at the local level. This study aims to develop a sustainability reporting model for community-based household waste management programs in Bali that aligns with the Global Plastics Treaty framework and the GRI 306: Waste 2020 standard. Using a qualitative approach with a case study design in several community-based programs in Bali, data were collected through in-depth interviews, observations, documentation studies, and focus group discussions with stakeholders. Data analysis used the Miles and Huberman interactive model. The study resulted in a multilevel reporting model with three levels of indicators: basic community-level indicators (waste volume, participation, managed waste, residue, income); intermediate indicators at the district/city level (per capita generation, recycling, waste reduction to landfill, economic impact); and advanced indicators at the provincial, national, and international levels (plastic consumption, waste leakage, GHG emissions) that align with the mandate of Article 15 of the Global Plastics Treaty. This research contributes to the sustainability accounting literature and provides operational guidance for communities and local governments in Bali. This model confirms that the effectiveness of the Global Plastics Treaty depends on the ability to bridge global mandates with local practices, making communities an integral part of the solution to the global plastics crisis.
Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment Komang Adi Kurniawan SAPUTRA; Putu Ayu Sita LAKSMI; I Wayan Werasmana SANCAYA; Made Adinda Anugrah Deva PRAMAISWARI; I Gede Candra Adi PRATIKA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1545

Abstract

This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics.
Wise Social Media Education Based on the ITE LAW at SMP Negeri 12 Denpasar I Wayan Werasmana SANCAYA; I Komang Adi Kurniawan SAPUTRA; I Gede Wira DARMA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1595

Abstract

The development of digital technology has had a significant impact on student interaction patterns at the junior high school level. Social media has become a primary platform for students to communicate, but on the other hand, minimal digital literacy and poor legal understanding make them vulnerable to negative behaviors such as spreading hoaxes, cyberbullying, and violating communication ethics. This community service activity aims to provide wise social media education based on the Electronic Information and Transactions Law (UU ITE) to students of SMP Negeri 12 Denpasar. The implementation method included interactive seminars, group discussions, and case study simulations designed with a participatory approach. Evaluation was conducted through pre- and post-tests to measure improvements in students' knowledge and behavioral reflections. The results of the activity showed a significant increase in students' understanding of digital literacy from 45% to 82% and knowledge of the ITE Law from 20% to 75%. In addition, students' attitudes towards cyberbullying and negative content on social media experienced positive changes, as reflected in their increased awareness of not spreading hoaxes, avoiding hate speech, and using social media more responsibly. This program not only improves students' understanding but also benefits schools and parents by supporting their children's digital activities. Therefore, this activity serves as a model that can be replicated in other schools to strengthen digital literacy, legal awareness, and develop wise social media character among teenagers.Perkembangan teknologi digital telah membawa dampak signifikan terhadap pola interaksi siswa di tingkat sekolah menengah pertama. Media sosial menjadi ruang utama bagi siswa untuk berkomunikasi, namun di sisi lain, minimnya literasi digital dan rendahnya pemahaman hukum membuat mereka rentan terjebak dalam perilaku negatif seperti penyebaran hoaks, cyberbullying, serta pelanggaran etika komunikasi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi bijak bermedia sosial berbasis Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) kepada siswa SMP Negeri 12 Denpasar. Metode pelaksanaan meliputi seminar interaktif, diskusi kelompok, dan simulasi studi kasus yang dirancang dengan pendekatan partisipatif. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan serta refleksi perilaku siswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman literasi digital siswa dari 45% menjadi 82% serta pengetahuan mengenai UU ITE dari 20% menjadi 75%. Selain itu, sikap siswa terhadap cyberbullying dan konten negatif di media sosial mengalami perubahan positif, yang tercermin dari meningkatnya kesadaran mereka untuk tidak menyebarkan hoaks, menghindari ujaran kebencian, dan menggunakan media sosial secara lebih bertanggung jawab. Program ini tidak hanya meningkatkan pemahaman siswa, tetapi juga memberi manfaat bagi sekolah dan orang tua dalam mendampingi aktivitas digital anak. Dengan demikian, kegiatan ini menjadi model yang dapat direplikasi di sekolah lain guna memperkuat literasi digital, kesadaran hukum, serta pembentukan karakter bijak bermedia sosial di kalangan remaja.
Financial Education for the Muncan Village Community Through Digital Media Anak Agung Ketut JAYAWARSA; Komang Adi Kurniawan SAPUTRA; A.A. Ngurah Mayun NARINDRA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1603

Abstract

This community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Komang Adi Kurniawan Saputra; Rachmat Pramukty
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1827

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
Erosi Paradise: Dampak Konversi Lahan Pertanian dan Privatisasi Ruang Publik terhadap Pariwisata yang Tidak Berkelanjutan di Bali Putu Ayu Sita Laksmi; Komang Adi Kurniawan Saputra
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 10 No. 1 (2026)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.10.1.2026.17-28

Abstract

Bali is experiencing massive conversion of agricultural land and privatisation of public space, threatening tourism sustainability. This study aims to deeply understand the lived experiences of local communities and tourists regarding the impact of these phenomena on unsustainable tourism. Using a transcendental phenomenological qualitative approach, data were collected through in-depth interviews, participant observation, and document analysis with 23 informants consisting of farmers, traditional leaders, repeat tourists, micro-enterprise owners, and environmental activists in Badung, Tabanan, and Gianyar regencies. The findings reveal three major themes: the loss of rice fields as the motherland and source of life; public space transformed into walls of exclusivity; and tourism that feels foreign in one's own homeland. Land conversion does not only cause economic loss but also symbolic death, ecological alienation, ontological crisis, and structured spatial injustice through bureaucratic corruption. Privatisation of public space marginalises the grassroots economy and erodes tourists' experiences in seeking authenticity. This study concludes that sustainable tourism in Bali is impossible to achieve without agrarian reform, strengthening of customary law, and enforcement of spatial justice. The findings contribute to the overtourism literature by emphasising equitable spatial governance as a prerequisite for sustainability.
The Influence of Green Accounting and Social Responsibility on Firm Value in the Hotel Sector Ni Putu Tia Miranthi; Komang Adi Kurniawan Saputra; I Dewa Ayu Eka Pertiwi
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 4 (2026): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i4.2050

Abstract

This study aims to analyze the effect of Green Accounting and Corporate Social Responsibility on Firm Value in the hospitality sector, specifically five-star hotels in Badung Regency. T. In the hospitality industry, the implementation of green accounting and corporate social responsibility programs plays an important role in building a positive image and enhancing stakeholder trust. This study employs a quantitative approach using multiple linear regression analysis. The population consists of hospitality companies in Badung Regency, with a total sample of 130 obtained through purposive sampling technique. The data used are secondary data analyzed using the Statistical Package for Social Science (SPSS) version 25.0. Hypothesis testing is conducted using partial tests (t-test) and simultaneous tests (F-test) to determine the effect of independent variables on the dependent variable. The results show that Green Accounting has a positive and significant effect on firm value. This indicates that better implementation of environmentally-based accounting practices leads to higher firm value, as reflected in investor perceptions and company performance. Furthermore, Corporate Social Responsibility also has a positive and significant effect on firm value. This finding suggests that companies actively implementing and disclosing CSR programs tend to have better reputations and higher levels of trust from the public and investors. Overall, this study implies that the implementation of green accounting and corporate social responsibility are important strategies in enhancing firm value, particularly in the hospitality industry which highly depends on image and environmental sustainability.
Co-Authors A. A. Ketut JAYAWARSA A. A. Ngurah Mayun NARINDRA A.A Ketut JAYAWARSA A.A. Ayu Erna Trisnadewi A.A. Ketut JAYAWARSA A.A. Ngurah Mayun NARINDRA A.A. Sri PURNAMI AA Krisna Murti Ahmad Jupri Akbar, Cahyo Aditya Anak Agung Ayu Erna Trisnadewi Anak Agung Gde Putu Widanaputra Anak Agung Ketut JAYAWARSA 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 Ayu Aryista Dewi Bambang Subroto Billah, Septiana Nur Azizah Budiarta, Luh Gede Rahayu Carlos Afonso Bareto 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 Dewa Ayu Eka Pertiwi I Gede Arya Wigarba I Gede Candra Adi PRATIKA I Gede Surya Pratama I Gede Wira DARMA I Gusti Agung Putu Eryani I Kade Darma Wedana Putra I Kadek Doni Wira Prasetya 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 I Wayan Werasmana Sancaya I Wayan Werasmana Sancaya Ida Ayu SURASMI 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 Adinda Anugrah Deva PRAMAISWARI 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 Luh Putu Ratna Wahyu Lestari Ni Made Ayu Wira Laksmi Ni Made Intan Priliandani, Ni Made Intan Ni Made Rai Juniariani Ni Nengah Apriliani Ni Nyoman Dita Mutiasari Ni Putu Intan MELANI Ni Putu Tia Miranthi Noorliza MD. Noordin 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 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 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