Article Per Year (5 Year)
p-Index From 2021 - 2026
7.269
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Bina Praja Jurnal Penelitian Pendidikan IPA (JPPIPA) Jurnal Akuntansi Aktual JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business WICAKSANA: Jurnal Lingkungan dan Pembangunan Research In Management and Accounting (RIMA) Jurnal Analisa Akuntansi dan Perpajakan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma International Journal for Educational and Vocational Studies International Journal of Religious and Cultural Studies Dialektika: Jurnal Ekonomi dan Ilmu Sosial Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah International Journal of Environmental, Sustainability, and Social Science JEEE-U (Journal of Electrical and Electronic Engineering-UMSIDA) Journal of Tourism Economics and Policy Jurnal Pijar MIPA JRABA 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
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 104 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 104 Documents
Search

 7   8   9   10   11 
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.
Pemanfaatan Limbah Pangan Dalam Pembuatan Pupuk Organik Cair (POC) Di Desa Peresak, Batukliang putri , erika aprilia; 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.
Potential Carbon Tax in Indonesia: A Literature Review SAPUTRA, Komang Adi Kurniawan; DHARMAWAN, Nyoman Ari Surya; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): 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.v4i6.891

Abstract

This study is study literature on policy tax carbon in Indonesia based on regulation legislation. The purpose of the study literature is to review a way more profound and structured policy tax carbon in Indonesia that is beneficial for realm academics and practitioners. Theoretical studies This is made based on a collection of statements, theoretical bases, and draft fundamentals about tax carbon in Indonesia. The writer converted and adapted several existing articles and readings by thinking about the author and the situation. The results of the study literature find that Indonesia's carbon exchange has launched the so-called IDXCarbon. However, implementation tax cannot yet be implemented. Carbon tax: No For search acceptance, but for an alternative for the business world To meet net zero emissions. Currently, carbon or carbon tax in Indonesia is Still termed levy carbon because carbon tax Has various shapes, taxation, and nontax. Imposition tax Carbon in Indonesia is regulated in Constitution Number 7 of 2021 Harmonization Regulation Taxation. The regulation became the first for the carbon tax in Indonesia.
The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative SANJAYANI, Made Wulan Guna Harta; SAPUTRA, Komang Adi Kurniawan; SURASMI, Ida Ayu
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): 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.v5i1.990

Abstract

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.
Rural Assets Administration and Establishment of Village-Owned Enterprises for the Enhancement of Rural Economy Sara, I Made; Jayawarsa, A. A. Ketut; Saputra, Komang Adi Kurniawan
Jurnal Bina Praja Vol 13 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.81-91

Abstract

This research aimed to examine the effect of village-owned asset administration and the formation of village-owned enterprises on improving the economy of rural communities. This research was conducted in Bali Province with a population of 636 villages. Furthermore, a sampling technique using proportionate stratified random sampling found 87 samples of the study. With a survey research design using a questionnaire, the data is collected directly by the researcher towards the respondent. The collected data were analyzed using multiple linear regression techniques. This study indicates that the administration of village assets and the formation of village-owned enterprises have a significant positive effect on improving the rural economy. The contribution of the research is to develop policy theory that is used as a basis for research discussion and practical contributions to be used as village observers, village practitioners, and village government as a basis for decision making and village entrepreneurship development for community welfare. The administration of village assets aims to ensure that all village assets under the control of the asset manager are recorded properly. In this research, suggestions for improving regulations governing the management of village assets can be suggested.
The Influence of Corporate Social Responsibility (CSR) and Environmental Management Accountng on Sustainable Hotel Performance in Bandung Regency SARI, Kadek Ayu Kristina Indah; SAPUTRA, Komang Adi Kurniawan; KAWISANA, Putu Gede Wisnu Permana
Journal Management and Hospitality Vol. 1 No. 1 (2023): Journal Management and Hospitality (December-March 2023)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/jmh.v1i1.97

Abstract

The hotel industry is one of the sectors operating in the service industry. The increasing number of hotels year after year has resulted in tighter and more intense competition. This growing competition drives hotel management to find solutions to enhance their competitiveness. This study aims to determine the influence of Corporate Social Responsibility (CSR) and Environmental Management Accounting on the sustainable performance of hotels in Badung Regency. The sample used in this study consists of 130 hotels in Badung Regency, employing a saturated sampling technique. All data obtained from the distribution of questionnaires were deemed suitable for use and were subsequently analyzed using multiple linear regression. The results indicate that Corporate Social Responsibility partially affects sustainable performance variables. Environmental management also has a partial effect on sustainable performance variables. Both Corporate Social Responsibility and environmental management simultaneously affect sustainable performance.
Demand Elasticity and Distribution Impact: Simulation of the Impact of Paid Plastic Bag Taxes on Urban Consumption Patterns Saputra, Komang Adi Kurniawan; Pramukty, Rachmat
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

This study analyzes the demand elasticity and distributional impact of a paid plastic bag policy as an environmental tax instrument in urban Indonesia. Using a qualitative approach through multiple case studies, data were obtained from in-depth interviews, policy document analysis, and limited observations. The results indicate that consumer responses to this policy are uneven. Modern retail consumers exhibit relatively high demand elasticity, with a significant decrease in plastic bag use, while in traditional markets and low-income groups, demand tends to be inelastic due to social norms, business competition, and limited alternatives. From a distributional perspective, the policy has the potential to have regressive impacts if a compensation mechanism and the provision of affordable alternatives do not accompany it. Furthermore, there is a gap between policy design and implementation capacity at the regional level, leading to apparent compliance and variation in implementation. These findings confirm that the effectiveness of environmental taxes is influenced by institutional, equity, and behavioral factors, necessitating a more contextual and equitable policy design.
THE EFFECT OF SUSTAINABILITY REPORTING, INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS REGARDING PROFIT MANAGEMENT IN COMPANIES FOOD AND BEVERAGE SECTOR Pramaiswari, Made Adinda Anugrah Deva; Saputra, Komang Adi Kurniawan; Juniariani, Ni Made Rai
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26216

Abstract

Financial reports are a crucial instrument for investors in making long-term investment decisions. However, information asymmetry often leads managers to engage in earnings management practices that can mislead users and harm investors. This phenomenon is particularly relevant in the post-pandemic food and beverage sector (2021-2023), where fluctuations in operating costs increase the risk of earnings manipulation to maintain market reputation. This study aims to analyze the influence of sustainability reporting, institutional ownership, managerial ownership, and independent boards of commissioners on earnings management. The research method used was quantitative with a purposive sampling technique, resulting in a sample of 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple linear regression to examine the relationships between the variables. The results indicate that sustainability reporting, managerial ownership, and independent boards of commissioners have a significant influence on reducing earnings management practices. This demonstrates that ESG transparency and internal governance mechanisms are effective in aligning interests and strengthening oversight. Conversely, institutional ownership was found to have no significant effect on earnings management, indicating that the role of institutional investors in external oversight is not yet optimal in this sector. This research provides empirical evidence on the importance of strengthening governance structures and non-financial transparency as strategies to mitigate information asymmetry. For regulators and companies, these results emphasize the need for standardization of sustainability reporting to improve earnings quality and protect the integrity of the Indonesian capital market.
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period Prasetya, I Kadek Doni Wira; Saputra, Komang Adi Kurniawan; Surasmi, Ida Ayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .
The Role of Environmental Accounting Education and Renewable Energy Adoption in Advancing Sustainable Business Practices Komang Adi Kurniawan Saputra; Ayu Aryista Dewi; Putu Ayu Sita Laksmi; Nyoman Ari Surya Dharmawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 1 (2025)
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.2025.v20.i01.p02

Abstract

This study examines the impact of environmental accounting training and renewable energy utilization on green business management in the hotel industry in Bali, Indonesia, while also exploring the moderating effect of Narcissistic Personality Disorder (NPD) traits. A structured questionnaire was administered to a sample of 222 star-rated hotels, and the data were analyzed using moderated regression analysis. The results indicate that both environmental accounting training and the adoption of renewable energy significantly contribute to the effectiveness of green business management practices. However, contrary to initial expectations, NPD traits did not moderate the relationship between the independent variables and green business management. Instead, NPD appeared to weaken the positive influence of environmental accounting training on sustainable decision-making. These findings contribute to stakeholder theory by reinforcing the importance of integrating environmental accounting principles into business strategies, while also drawing attention to the psychological dimensions that may influence managerial effectiveness. The study highlights that while technical training in sustainability remains essential, individual behavioral characteristics—particularly those associated with narcissism—may hinder the successful implementation of green initiatives. Consequently, the findings underscore the need for a more holistic approach that integrates both environmental competence and psychological awareness to advance sustainable practices within the hospitality sector.
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