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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 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 Jurnal Akuntansi Trisakti 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 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 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

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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.
Potential Tourism Village Development Activities in Kerobokan Village, Sawan District, Buleleng Regency, Bali SAPUTRA, Komang Adi Kurniawan; JAYAWARSA, A.A. Ketut
Community Services: Sustainability Development Vol. 1 No. 1 (2023): Community Services: Sustainability Development (November - February 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i1.59

Abstract

In order to accelerate Kerobokan Village as a Tourism Village, Warmadewa University held Community Service (PKM). Tourism villages are one of the concepts that develop the potential of an area that can be developed and provide a positive contribution to the community. In building a tourism village, the important thing is a commitment between the government and village officials, community leaders and village organizations to make the village a tourism village. The background of this activity is the need for academics to provide tourism village literacy to the fostered village community. Kerobokan Village has excellent potential to be developed as a Tourism Village. Kerobokan Village has many and stores a variety of cultural heritage wealth that needs to be revived and developed as a tourist attraction to improve the welfare of the people of Kerobokan Village and the surrounding villages
Implementation of Good Village Governance in the Village of Dauh Puri Kangin Village SANCAYA, I Wayan Werasmana; SAPUTRA, Komang Adi Kurniawan
Community Services: Sustainability Development Vol. 1 No. 3 (2024): Community Services: Sustainability Development (July - October 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i3.62

Abstract

As a principle, governance is a system of rules, processes and behaviors that influence how power is exercised at different levels of government, especially in relation to openness, participation, accountability, effectiveness and coherence. Good governance contributes to various development goals due to internal changes in the way power is managed from conventional control and command by the state to new ways that are more networked and balanced with various stakeholders. Based on this statement, every organization needs to implement good governance and it is possible at the village government level. The importance of implementing village governance that leads to a good village governance system will also lead to efforts to improve and enhance the government management process so that performance will be better. To encourage the realization of good village governance, it is important to build good governance that is transformed into good village governance. This view leads to the argument that certain villages, which have not yet formed good village governance, will experience disorientation in the implementation of government, if the maturity of human resources and institutional institutions is not prepared. Corruption and abuse of authority are major issues in village governance. Therefore, the village government must be able to apply the principle of accountability in village financial management, where all village government activities must be accountable to the village community.
Accounting Training to Support Transparent and Accountable Village Fund Reporting in Sibetan Village, Karangasem Bali SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SURIANI, Nyoman; EKAJAYANTI, L.G.P Sri
Community Services: Sustainability Development Vol. 1 No. 2 (2024): Community Services: Sustainability Development (March - June 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i2.76

Abstract

This community service aims to socialize regulations and mechanisms for managing village fund allocations for community welfare. The governance of village funds plays a vital role in transforming villages into independent and sustainable communities. Good management of village funds will encourage the community to enhance the economy and explore the Village's potential. Village officials also receive significant attention in the regulations governing village fund management. The speakers explain the village fund allocation management flow and its purposes in this community service. The desired expectation is that officials refrain from engaging in activities related to financial management violations, practice sound financial management, create innovations and creativity using village funds, and establish new sources of income to increase the Village's original revenue.
Strengthening Ecotourism to Improve Quality of Life in Ubung Kaja Village through Creativity, Order, and Cultural Values JAYAWARSA, A. A Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, Ngurah Mayun
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.v2i1.81

Abstract

This KKN-PPM (Student Community Service) program was conducted in Ubung Kaja Village, North Denpasar District, Denpasar City, from July 22 to August 24, 2024, with the theme "Strengthening Ecotourism to Improve the Quality of Life of the Community." This theme highlights efforts to build a sustainable tourism village through creativity in Ecobricks, English language proficiency, and concrete actions in environmental conservation. The theme integrates these three elements in a complementary way, positively impacting the community and the environment. Ecobricks, as a creative recycling product, can become a symbol of the environmentally-conscious tourism village. They can be used to create unique handicrafts with high commercial value while reducing plastic waste. Proficiency in English is crucial for promoting the tourism village to international tourists. Students, as the future ambassadors of the village, can create promotional materials, such as brochures or videos in English, to attract tourists. Environmental Cleanliness: Cleaning activities are a concrete effort to preserve nature and improve the community's quality of life. A clean environment makes the tourist village more attractive and comfortable for visitors. The overarching theme of this program is "sustainability." Activities such as creating eco-bricks, learning English, and cleaning the environment are concrete efforts to realize a sustainable tourism village. These activities provide not only economic benefits but also social and environmental advantages.
Plastic Waste Reduction Campaign at the Traditional Market of Nyanggelan Village, Panjer, Denpasar SAPUTRA, Komang Adi Kurniawan; Ekajayanti, L.G.P. Sri; SURIANI, Ni Nyoman
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.v2i1.100

Abstract

This article raises the theme of the plastic waste reduction campaign in the traditional market of 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 of the negative impacts of plastic waste and the importance of good waste management. Activities include socialization, counseling, and training on using environmentally friendly materials as an alternative to plastic. In addition, 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 of the importance of reducing plastic use and changes in behavior in choosing more environmentally friendly packaging. Through this effort, Nyanggelan Village can be an example for other areas in reducing the negative impacts of plastic waste and encouraging further action in maintaining cleanliness and environmental 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 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, Ayu Aryista 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 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 Dian 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 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