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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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The Impact of Green Behavior and Energy-Saving Practices on Green Economic Growth: Empirical Evidence from the Restaurant Industry in Indonesia Jayawarsa , Anak Agung Ketut; Saputra, Komang Adi Kurniawan
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.71340

Abstract

This research focuses on environmental and energy problems that occur in Indonesia. The high industrial waste generated in business or restaurant businesses needs to be addressed massively in reducing it. This is in line with the government's program to create a common goal, namely a green economy. The research was conducted on a total of 274 restaurant businesses in Bali-Indonesia because this industry uses a lot of electricity and water and contributes plastic and liquid waste. Data collection techniques using a survey with the help of a questionnaire. The research instrument was sent personally using surveyors and online methods. The results obtained from this study indicate that green behavior and energy saving have a significant positive effect on the green economy. The research contribution is aimed at the concept of achieving a green economy in Bali and making firm policies related to environmental protection by paying attention to green behavior and energy saving campaigns. The research implications are aimed at restaurant business practices, namely providing input on efforts that can be made by local governments in overcoming environmental pollution and restaurant waste piles. The approaches taken by the government previously used economic criminology approaches, with the results of this study it is hoped that the government can use psychological and behavioral approaches in efforts to preserve the environment and business sustainability.
Pemanfaatan Limbah Pangan Dalam Pembuatan Pupuk Organik Cair (POC) Di Desa Peresak, Batukliang 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.
Criminal Law Policy on Environmental Crimes in Climate Change Issue SANCAYA, Wayan Werasmana; SAPUTRA, Komang Adi Kurniawan
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i2.1372

Abstract

Climate change caused by human activities such as deforestation and pollution is a serious global issue. In Indonesia, despite the existence of the Environmental Protection and Management Law, the enforcement of environmental criminal law is still weak due to light sanctions, overlapping regulations, and corruption. This study assesses the effectiveness of environmental criminal policy in Bali related to climate change through an analysis of Regional Regulation No. 5/2011 and empirical data from interviews and court decisions. The results show that the environmental criminal law framework has not explicitly criminalized activities that cause climate change, such as carbon emissions from land conversion, and existing sanctions are not commensurate with ecological losses. Empirically, only 20% of environmental cases result in imprisonment, while 80% are resolved administratively. The main obstacles include economic pressure from the tourism industry, limited capacity of the apparatus, and conflicts between national and customary laws. This study recommends revision of regulations to include aspects of climate change, the establishment of a Special Environmental Court, and the integration of customary sanctions. These findings contribute to the green criminology literature and offer a Balinese Eco-Legal Framework model to balance tourism development and environmental protection. Without strong policy intervention, Bali is at risk of losing its ecological carrying capacity.
Case-Based Learning in Forensic Accounting Education Saputra, Komang Adi Kurniawan
International Journal for Educational and Vocational Studies Vol. 1 No. 6 (2019): October 2019
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v1i6.1763

Abstract

This study aims to examine the influence of the case based learning method application and motivation toward understanding of forensic accounting with emotional intelligence as moderator. The population of this research is the undergraduate students of accounting department who have taken forensic accounting course at Warmadewa University. Sampling technique in this research is purposive sampling with certain criteria such the student who have taken forensic accounting course. The research design is survey research design by distributing questionnaires to respondents. Data analysis uses a moderated regression analysis (MRA). The results of this research shows that the application of case-based learning method and motivation have a significant positive effect on forensic accounting comprehension, and it is proved that emotional intelligence is able to moderate the influence of application of case based learning method and motivation toward the understanding of forensic accounting
Sustainable Development Goals (SDGs), Tourism, and Sustainability in Bali LAKSMI, Putu Ayu Sita; SAPUTRA, Komang Adi Kurniawan
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1514

Abstract

This study examines the implementation of Sustainable Development Goals (SDGs) in Bali’s tourism sector, analyzing the intersection of economic growth, environmental conservation, and cultural preservation. Through a mixed-methods approach combining surveys (300 respondents), stakeholder interviews (20 participants), and case studies (Nusa Penida and Ubud), the research identifies critical gaps in SDG awareness and sustainable practices. Findings reveal that while 68% of hotel managers demonstrate high SDG awareness, only 22% of respondents show strong knowledge of marine conservation (SDG 14). Sustainable practices exhibit partial adoption, with energy efficiency (42%) outperforming water conservation (29%) due to clearer economic incentives. Qualitative data highlights systemic challenges, including weak policy enforcement, cultural commodification, and power imbalances in multi-stakeholder collaboration. The study proposes a four-tier SDG integration framework, emphasizing: (1) strengthened government enforcement, (2) industry-wide certification standards, (3) community-led cultural guardianship, and (4) tourist education programs. Comparative analysis with Phuket and Boracay underscores Bali’s need for greater grassroots engagement, as only 28% of local businesses currently participate in sustainability initiatives—below Boracay’s 37%. Post-pandemic recovery trends further reveal a tension between mass tourism resurgence and opportunities for regenerative tourism models. These findings contribute to sustainable tourism literature by mapping Bali’s unique challenges onto global SDG targets. The research advocates for policy reforms that prioritize monitoring systems, economic incentives for green businesses, and cultural safeguarding measures. By addressing these gaps, Bali can transition from a mass tourism paradigm to a balanced model that aligns economic resilience with ecological and socio-cultural sustainability, offering lessons for island destinations globally.
Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SANCAYA, I Wayan Werasmana; PRAMAISWARI, Made Adinda Anugrah Deva; PRATIKA, I Gede Candra Adi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

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 SANCAYA, I Wayan Werasmana; SAPUTRA, I Komang Adi Kurniawan; DARMA, I Gede Wira
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

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 JAYAWARSA, Anak Agung Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, A.A. Ngurah Mayun
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

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.
The Role of Organizational Agility and Innovation Capabilities as Mediators in Improving Sustainable Performance through Digital Transformational Leadership Putra, Ida Bagus Udayana; Udayana, Ida Bagus Nyoman; Putra, Ida Bagus Gede Parama; Saputra, Komang Adi Kurniawan
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.96151

Abstract

This study examines the impact of digital transformational leadership on organizational agility, employee engagement, innovation capability, and sustainable performance, with a focus on the mediating roles of these variables. The findings aim to provide practical insights for organizational leaders to enhance sustainable performance through effective digital leadership strategies. The research involved 151 employees from manufacturing companies in Central Java and DIY, selected using purposive sampling. Data were collected via a Likert scale questionnaire (1-5) and analyzed using structural equation modeling (SEM) with AMOS. The results indicate that organizational agility and innovation capability significantly and positively influence sustainable performance, highlighting their critical roles in maintaining long-term competitiveness. However, employee engagement did not show a significant direct impact on sustainable performance. Digital transformational leadership was found to indirectly enhance sustainable performance through its positive effects on organizational agility and innovation capability, rather than through a direct relationship. The study underscores the importance of digital transformational leadership in fostering organizational agility and innovation. Leaders should align digital strategies with adaptive organizational cultures to maximize the benefits of digital transformation. Future research should explore additional mediating factors to further elucidate these relationships.
INTEGRATION OF ACCOUNTING INFORMATION SYSTEMS AND GOOD CORPORATE GOVERNANCE IN VILLAGE CREDIT INSTITUTION IN BALI Saputra, Komang Adi Kurniawan
Research In Management and Accounting (RIMA) Vol. 1 No. 2 (2018): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v1i2.2592

Abstract

This study aims to determine the effect of accounting information systems and good corporate governance on employee performance in Village Credit Institutions in Denpasar City. The data in this study are primary data obtained from distributing questionnaires directly to employees who work in Village Credit Institutions in Denpasar City. The sample in this study was 105 Village Credit Institutions using purposive sampling technique. The analytical method used is multiple linear regression. The results showed that the quality of accounting information systems and good corporate governance had a positive effect on employee performance. The results of the study simultaneously show that accounting information systems and good corporate governance have a significant effect on employee 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