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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
Komang Adi Kurniawan Saputra
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa
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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.
Identification of the Implementation of Environmental Sanitation in Settlements in Mataram District, West Nusa Tenggara Ernawati, Ernawati; Rahayu, Rachmawati Noviana; Supardiono, Supardiono; Isrowati, Isrowati; Akbar, Cahyo Aditya; Saputra, Kurniawan Adi; Wahyuni, Elisa Darmasari; Putra, Hengki Adriyan; Hidayati, Cita Rizqi
Jurnal Pijar Mipa Vol. 19 No. 6 (2024): November 2024
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram. Jurnal Pijar MIPA colaborates with Perkumpulan Pendidik IPA Indonesia Wilayah Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpm.v19i6.7574

Abstract

Sanitation is an important health initiative that protects the cleanliness of the environment and its users. Basic sanitary facilities include clean water, wastewater treatment, drainage channels, and waste management. This research aims to provide an overview and information regarding the availability of basic sanitation facilities in a settlement. The research was conducted in Mataram District, West Nusa Tenggara. The research method used in this research is a descriptive qualitative method. The research focuses on identifying fundamental sanitation aspects, which include design and construction, waste management, wastewater management, and drainage systems. Direct observation, structured interviews, and in-depth interviews gathered data. According to the research findings, Mataram District's clean water supply comes from PDAM and drilled wells; waste management is not optimal because waste sorting and processing are not yet available, wastewater treatment is still done on-site in septic tanks in each house, and some wastewater comes from washing activities. While bathing drains into the gutter, the residents' yards have a gutter-based drainage system. The participation of all stakeholders, including the local administration and the local community, is necessary to optimize the sanitation system in Mataram District. The implementation of regulations and the provision of infrastructure are essential for the support of drainage and waste management systems. To preserve the cleanliness of wastewater channels, the community can take an active role in processing refuse, beginning at the household level and cleaning the gutters.
The Influence of Financial Literacy and Entrepreneurial Spirit on the Welfare of Weaving Craftsmen in Bali JAYAWARSA, A.A Ketut; SAPUTRA, Komang Adi Kurniawan
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1181

Abstract

This study analyzes the influence of financial literacy and entrepreneurial spirit on the welfare of ate weavers in Karangasem Regency, Bali. Using multiple regression methods, data were collected from 95 respondents who were ate weavers. The results of the analysis show that financial literacy has a positive and significant influence on welfare with a coefficient of 0.45 (p-value <0.01), while entrepreneurial spirit also contributes positively with a coefficient of 0.35 (p-value <0.05). The research model explains 62% of the variation in the welfare of craftsmen. These findings indicate that increasing financial literacy and entrepreneurial spirit can improve the welfare of ate weavers. Therefore, training programs in both aspects are highly recommended to support local economic growth and community welfare.
THE EFFECT OF COMPETITIVE ADVANTAGE AND SUSTAINABLE MANAGEMENT ON SUSTAINABILITY PERFORMANCE Laksmi, Putu Ayu Sita; Saputra, Komang Adi Kurniawan; Noordin, Noorliza MD.; Bareto, Carlos Afonso
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2477

Abstract

This research aims to examine and analyze the role of the influence of competitive advantage and sustainable management on sustainability performance in hotels based on the provisions of the Global Sustainable Tourism Council (GSTC). The research approach uses survey-based quantitative research methods in all four and five star hotels in Indonesia, totaling 1,010 hotels. Data was collected using a questionnaire using digital tools, namely Google Form. The collected data was analyzed using a multiple linear regression mechanism. Empirical research findings show that competitive advantage and sustainable management have a significant positive effect on improving hotel sustainability performance. The originality of the research is demonstrated by the use of sustainability performance indicators based on the Global Sustainable Tourism Council which is still guided by the triple bottom line principle, but there are cultural sustainability principles that are in accordance with Indonesia's tourism orientation.
Increasing Environmental Awareness of 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. 2 (2025): Community Services: Sustainability Development (March - June 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v2i2.83

Abstract

Environmental awareness among MSMEs in Dauh Puri Kangin Village is crucial for promoting sustainability and improving public health. Key aspects include 1) Implementing environmental business ethics to minimize production impacts and enhance sustainability; 2) Raising MSMEs' understanding and awareness of waste management; and 3) Government support to facilitate waste management, including improving IPAL facility operations. In addition to environmental concerns, MSMEs face challenges such as limited business capital, licensing issues, poor financial management, lack of product innovation, and difficulties in business development. Addressing these obstacles is essential for their growth. Digital marketing offers significant opportunities for MSMEs to expand their market reach. Effective strategies include: 1) Creating mobile-friendly websites to showcase products, design promotional campaigns, and provide seamless customer experiences; 2) Utilizing social media platforms for promotion, including forming dedicated customer groups on WhatsApp and Line to share product catalogs; 3) Collaborating with marketplaces like Shopee and Tokopedia to enhance payment security and customer trust; 4) Implementing email marketing campaigns to engage with potential customers; and 5) Providing responsive customer service through digital channels such as email, social media, and online chat platforms. Key principles of successful digital marketing involve understanding the target audience, selecting appropriate digital platforms, and analyzing marketing data to measure performance. By adopting these strategies, MSMEs in Dauh Puri Kangin Village can achieve sustainable growth, enhance competitiveness, and contribute positively to environmental and economic development.
The Influence of Accounting Understanding, Accounting Digitalization, and Human Resource Competence on the Quality of Financial Reports in Village Credit Institutions in Ubud District MELANI, Ni Putu Intan; SAPUTRA, Komang Adi Kurniawan; SURASMI, Ida Ayu
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 Moderating Role of Corporate Governance in the Relationship Between Transfer Pricing and Tax Avoidance Nyoman Ari Surya Dharmawan; Komang Adi Kurniawan Saputra; I Gede Arya Wigarba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
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.2024.v19.i02.p07

Abstract

This study investigates the relationship between transfer pricing (TP) and tax avoidance (TA), with corporate governance (CG) serving as a moderating variable. The research focuses on manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample comprises 180 observations derived from 30 multinational manufacturing companies, selected through a purposive sampling technique based on specific criteria. Panel data regression analysis was employed, utilizing models both with and without the moderating variable. The findings indicate that TP positively influences TA, suggesting that transfer pricing practices are associated with higher levels of tax avoidance. However, the study also reveals that strong CG can mitigate the positive impact of TP on TA, thereby underscoring the moderating role of effective governance mechanisms. These results highlight the importance of robust CG in reducing tax avoidance practices facilitated through transfer pricing. This study offers practical recommendations for strengthening corporate governance and implementing stricter regulatory oversight of transfer pricing activities. By enhancing governance frameworks, policymakers and companies can better address the ethical and financial implications of tax avoidance in multinational enterprises. Keywords: transfer pricing, tax avoidance, corporate governance, multinational manufacturing compani
The Role of Environmental Accounting in Preserving Cultural Heritage: A Case Study in Tenganan Pegringsingan Village, Bali, Indonesia SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya
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 DEWI, Nyoman Cantika; SURASMI, Ida Ayu; SAPUTRA, Komang Adi Kurniawan
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.
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