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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
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The Effect of Sustainability Accounting, Work Environment, and Leadership on Employee Performance ANGGRENI, Ni Kadek Dwi Ayu; SARA, I Made; SAPUTRA, Komang Adi Kurniawan
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i1.73

Abstract

Purpose:This study examines and analyzes the effect of Sustainability Accounting, Work Environment, and Leadership on Employee Performance.Methodology:This research was conducted at the Office of the Central Bureau of Statistics of Bali Province with a sample of 60 respondents using a saturated sampling technique. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:The study results show that (1) Sustainability Accounting positively affects Employee Performance at the Office of the Central Bureau of Statistics of Bali Province. It shows that the better or increasing the Sustainability Accounting, the more employee performance will also increase at the Office of the Central Bureau of Statistics of the Province of Bali (2) The work environment has a positive effect on Employee Performance at the Office of the Central Bureau of Statistics of the Province of Bali. It shows that the better or increasing the work environment, the more employee performance will also increase at the Office of the Central Statistics Agency of the Province of Bali (3) Leadership has a positive effect on Employee Performance at the Office of the Central Statistics Agency of the Province of Bali.Implication:It shows that the better or increasing the leadership, the higher the performance of employees at the Office of the Central Bureau of Statistics for the Province of Bali.
DUKUNGAN PEMERINTAH DAERAH, OPTIMALISASI ASSET DAN PROFESIONALISME UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) Saputra, Komang Adi Kurniawan; Jayawarsa, A.A Ketut; Anggiriawan, Putu Budi
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 4 No 1 (2019): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v4i1.46043

Abstract

The aim of this research is to examine the factors influencing the original income level of the villages by taking the research location in the villages managing the village fund in Buleleng-Bali Regency. Total number of 129 villages. The number of samples used in this study is equal to the number of population, The sampling technique in this study was total sampling. Meanwhile, to test the hypothesis using multiple linear regression with OLS model (Ordinary Least Square). The results obtained in this study indicate that Local Government Support, Optimization of Village Asset Utilization and Professionalism of Village Asset Management have a significant effect on original income of the village. The contribution of this theoretical research is to contribute theoretical enrichment that underlies the increase of village original income and its practical contribution, this research can be one of reference for village apparatus, village counselor, and local government in making policy related to asset management or village property
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA Komang Adi Kurniawan Saputra; Putu Budi Anggiriawan; I Nyoman Sutapa
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46060

Abstract

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.
The Influence of Corporate Social Responsibility and Environmental Management Accounting on the Sustainability Performance of the Patra Bali Resort and Villas ARIENATA, Ketut Yoga Widiyasa; SAPUTRA, Komang Adi Kurniawan; MANUABA, I. B. Made Putra
Journal of Tourism Economics and Policy Vol. 4 No. 1 (2024): Journal of Tourism Economics and Policy (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i1.994

Abstract

This research aims to examine and analyze the impact of Corporate Social Responsibility and Environmental Management Accounting on Sustainability Performance. Conducted by The Patra Bali Resort & Villas, the study includes 79 respondents selected through saturation sampling. All data obtained from the questionnaire distribution are deemed suitable and further analyzed using multiple linear regression, hypothesis testing (t-test and F-test). The results indicate that (1) Corporate Social Responsibility significantly and positively influences Sustainability Performance at The Patra Bali Resort & Villas. This suggests that an increase in Corporate Social Responsibility leads to an improvement in Sustainability Performance at The Patra Bali Resort & Villas. (2) Environmental Management Accounting significantly and positively affects Sustainability Performance at The Patra Bali Resort & Villas. This implies that better or increased Environmental Management Accounting results in an improved Sustainability Performance at The Patra Bali Resort & Villas.
Enhancing Environmental Awareness Among Entrepreneurs and Digital-Based Marketing Mechanisms for MSME Products SELAMET, I Ketut; LAKSMI, Putu Ayu Sita; SAPUTRA, Komang Adi Kurniawan; PUTRA, I Komang
Community Services: Sustainability Development Vol. 2 No. 1 (2024): Community Services: Sustainability Development (November - February 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v2i1.84

Abstract

Environmental awareness among MSME actors in the Dauh Puri Kangin Village area is important to consider as it can positively impact the environment and public health. Here are some key points regarding the environmental awareness of MSME actors: 1. Applying business environmental ethics can reduce the negative impact of MSME production and create business sustainability. 2. Understanding and awareness among MSME actors are necessary for waste management. 3. The government needs to assist MSMEs by facilitating waste management, such as ensuring the operation of wastewater treatment facilities. In addition to environmental awareness, MSME actors also need to pay attention to other issues, such as limited business capital, licensing problems, financial management, lack of product innovation, and difficulties in business development. Digital marketing mechanisms for MSMEs in the Dauh Puri Kangin Village area can be implemented using digital technology and online platforms to achieve marketing goals. Some digital marketing strategies that MSMEs can adopt include: 1. MSMEs can create their own sales website to design the layout, ambience, product catalogue, and promotions. The website should be mobile-friendly for easy access via smartphones. 2. MSMEs can leverage social media as a promotional tool for sales. They can create special groups on platforms like WhatsApp and Line to send product catalogues to loyal customers. 3. MSMEs can collaborate with marketplaces to sell their products. Marketplaces like Shopee and Tokopedia provide security for MSMEs regarding payments. 4. MSMEs can implement email marketing as an online marketing strategy. 5. MSMEs can provide responsive and effective customer service through digital channels such as email, social media, and online chat. Important principles in digital marketing include understanding the target market and consumer behaviour in the digital space, identifying digital platforms that align with the target audience, and analyzing data to measure marketing performance.
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.
How Do Accounting Students Respond to Integrated Learning In Sustainability Accounting? Komang Adi Kurniawan Saputra; Putu Yudha Asteria Putri; Putu Ayu Sita Laksmi
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.
Pemahaman Sistem Informasi Memoderasi Hubungan Kompleksitas Audit Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit Kawisana, Putu Gede Wisnu Permana; Saputra, Komang Adi Kurniawan; Jayawarsa , A.A Ketut
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64648

Abstract

Perkembangan dunia akuntansi menuntut setiap akuntan untuk menggunakan suatu sistem dalam membuat laporan keuangan. Jumlah akuntan di setiap perusahaan juga semakin sedikit seiring dengan perkembangan laporan keuangan yang sudah paperless. Hal ini juga dialami oleh seorang akuntan publik dimana setiap kegiatan audit harus dapat memahami teknologi informasi. Sehingga dalam setiap proses audit, setiap klien yang menggunakan sistem keuangan yang mumpuni dapat diikuti oleh auditor yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan waktu anggaran, pengalaman auditor terhadap kualitas audit. Penelitian ini menggunakan pemahaman sistem informasi sebagai variabel moderasi untuk mengetahui apakah hubungan antara 3 variabel mampu memperkuat kualitas audit dengan pemahaman sistem informasi bagi seorang auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali, dengan metode penentuan sampel berdasarkan kriteria. Mencari auditor yang memiliki pengalaman lebih dari 1 tahun sebagai sampel responden dalam penelitian ini. Alat regresi yang digunakan adalah regresi moderasi. Hasil penelitian ini melibatkan 60 responden dari 10 kantor akuntan publik di Bali dengan hasil pemahaman sistem informasi tidak mampu memoderasi hubungan kompleksitas audit terhadap kualitas audit. Pemahaman sistem informasi mampu memperlemah hubungan tekanan anggaran waktu terhadap kualitas audit, dan pemahaman sistem informasi juga mampu memperkuat hubungan pengalaman kerja terhadap kualitas audit Kata kunci: Kompleksitas tugas, tekanan waktu anggaran, pengalaman, pemahaman sistem informasi, kualitas audit
Integrating Green Economy Concepts to Support the Achievement of SDGs Tenganan Dauh Tukad Village, Manggis District, Karangasem Regency JAYAWARSA, A. A. Ketut; NARINDRA, A. A. Ngurah Mayun; SAPUTRA, Komang Adi Kurniawan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1144

Abstract

The implementation of the Green Economy in MSMEs in Karangasem, Bali, highlights dedication to sustainable development and environmental preservation. Many MSMEs in the region adhere to environmentally friendly practices, such as the use of sustainable materials and technology. In the tourism sector, for example, the business world focuses on environmentally friendly tourism with effective waste management and the use of renewable energy. Likewise, agricultural MSMEs are turning to organic methods to minimize the use of harmful chemicals. Government training and mentoring programs support these environmentally friendly practices. In Tenganan Village, the Ata craftsmen group exemplifies this approach. Known for their expertise with the roots of the Ata plant, the artisans uphold traditional methods while adapting to modern trends. Although the production process is environmentally friendly, the Ata tree trunks used as raw materials cannot be cultivated, and greater awareness of Green Economy principles is needed among partners.The service team is committed to educating these craftsmen about Green Economy practices to increase productivity and economic sustainability. In addition, although craftsmen currently use simple ledgers for financial recording, they lack detailed cost accounting for raw materials and operations. Introducing financial reporting that is aligned with Green Economy principles will improve accountability and financial management. With the existence of 15 independent Ata craft groups in Tenganan Village, the establishment of an integrated supervisory body can further support the integration of Green Economy practices and overall business efficiency.
Plastic Waste Reduction Campaign at the Traditional Market in Nyanggelan Village, Panjer, Denpasar SAPUTRA, Komang Adi Kurniawan; EKAJAYAINT, L.G.P. Sri; SURIANI, Ni Nyoman
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1198

Abstract

This article raises the theme of a campaign to reduce plastic waste at the traditional market in Nyanggelan Village, Panjer, Denpasar. The increasing problem of plastic waste is a severe environmental challenge, especially in areas with high trading activity, such as traditional markets. Through a participatory approach, this campaign aims to increase public and trader awareness about the negative impacts of plastic waste and the importance of good waste management. Activities include outreach, counseling and training on using environmentally friendly materials as an alternative to plastic. This campaign also involves collaboration with the government and local organizations to create sustainable solutions. The results of this activity show an increase in public understanding regarding the importance of reducing plastic use and changing behavior in choosing more environmentally friendly packaging. Through this effort, Nyanggelan Village can become an example for other regions in reducing the negative impact of plastic waste and encouraging further action in maintaining environmental cleanliness and sustainability.
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