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All Journal Transmisi: Jurnal Ilmiah Teknik Elektro Jurnal Teknik Sipil Undagi : Jurnal Ilmiah Jurusan Arsitektur Universitas Warmadewa RUANG: JURNAL LINGKUNGAN BINAAN (SPACE: JOURNAL OF THE BUILT ENVIRONMENT) Innofarm Jurnal Inovasi Pertanian Mintakat: Jurnal Arsitektur Jurnal Penelitian Hutan dan Konservasi Alam Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Penelitian Pendidikan Jurnal Penelitian Kehutanan Sumatrana JMPM (Jurnal Material dan Proses Manufaktur) Journal of Economic Education Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam JURNAL ILMIAH GEOMATIKA Jurnal Ekonomi Islam SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam IJEBD (International Journal Of Entrepreneurship And Business Development) Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Arsitektur ZONASI JIKA: Jurnal Ilmu Keuangan dan Perbankan KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal STIE Semarang (Edisi Elektronik) Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Adzkiya : Jurnal Hukum dan Ekonomi Syariah Jurnal Ilmu Sosial dan Ilmu Politik Majalah Ilmiah Warta Dharmawangsa GEOGRAPHY : Jurnal Kajian, Penelitian dan Pengembangan Pendidikan Al-Muqayyad Jurnal Ilmiah Farmako Bahari KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH MANDAR: Management Development and Applied Research Journal Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pembangunan dan Kebijakan Publik Al-Mal:Jurnal Akuntansi dan Keuangan Islam Quantum Teknika International Journal Of Science, Technology & Management (IJSTM) Jurnal Pendidikan Humanism : Jurnal Pengabdian Masyarakat Al-Mashrof: Islamic Banking and Finance Indonesian Journal of Islamic Economics and Business Jurnal Ilmiah Raflesia Akuntansi Jurnal Riset dan Aplikasi Mahasiswa Informatika (JRAMI) Al-Mu'awanah Kutubkhanah Jurnal Penelitian Sosial Keagamaan Journal Compound : Improving the Quality of English Education Golden Ratio of Mapping Idea and Literature Format Journal of Mechanical Design and Testing (JMDT) Bussman Journal : Indonesian Journal of Business and Management Postgraduated Community Service Journal Architectural Research Journal Jurnal Pendidikan Matematika Malikussaleh Robust: Research of Business and Economics Studies Jurnal Abdi Daya POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Publikasi Riset Mahasiswa Akuntansi Jurnal Karya Abdi Masyarakat Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Islamic Economics and Finance Jurnal Indonesia Sosial Teknologi Journal of Artificial Intelligence and Digital Business Journal of Economics and Social Sciences Indonesia Journal of Social Responsibility Review (IJSRR) Jurnal Ekonomi Islam Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Teknik Mesin UDA Global Education Journal Abdimas Mandalika JRIIN :Jurnal Riset Informatika dan Inovasi AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Jurnal Pembangunan dan Kebijakan Publik Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Jurnal Farmasi dan Farmakoinformatika Jurnal Inovasi Global JCAIP: Journal of Contemporary Applied Islamic Philanthropy Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Masyarakat Bumi Anoa Medimuh : Jurnal Kesehatan Muhammadiyah International Research Journal of Business Studies Jurnal Abdimas JoDENS: Journal of Digital Ecosystem for Natural Sustainability Amalgamasi: Journal of Mathematics and Applications Open Access DRIVERset Journal of Islamic Finance and Economic Studies
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PKM PEMBERDAYAAN MASYARAKAT DALAM PENYUSUNAN RENCANA PENGEMBANGAN ARTEFAK BUDAYA SEBAGAI WISATA DESA DI DESA SIANGAN, KECAMATAN GIANYAR, KABUPATEN GIANYAR Kurniawan, Agus; Runa, I Wayan
Jurnal Abdi Daya 25-33
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jad.3.1.2023.25-33

Abstract

The Traditional Siangan Adult Village can be found 31 kilometers northeast of Denpasar City. As a spiritual tourist village, this village has cultural potential to develop. Seven ancient sites, natural beauty, local art, and cultural traditions can all be used as a tourist attraction in the Siangan Adult Village. The indigenous village community has not fully appreciated the potential of cultural heritage to be used as a starting point for spiritual tourism. To support the tourist growth of Siangan Village, it is necessary to empower the public to inventory the heritage of cultural artifacts and its use as a tourist attraction. The Foundation Sentir Bali as a partner in the Community Partnership Programme (PKM) is expected to be able to cope with the following problems: (1) the entire cultural heritage that exists in the Adult Siangan Village has not been inventorized, (2) the historical background of the cultural patrimony existing in the Village Siangan, and (3) it has not yet been used as a spiritual tourist base. By carrying out the inventory of cultural reserves in Siangan Village and managing the cultural reserve as a tourist attraction, PKM is a form of empowerment of the community in the use of cultural reservoirs. Planning as a spiritual pathway. Archaeological documentation techniques and public archeological approaches are used in the implementation of cultural reserve management models. Partners together with the community will recognize the importance of the cultural reserve as the foundation of spiritual tourism, which implies the well-being of the community, as a result of this strategy.
TRANSFORMASI AKUNTANSI SEKTOR PUBLIK INDONESIA: BASIS AKRUAL, DIGITALISASI, DAN PELAPORAN KEBERLANJUTAN Kurniawan, Agus; Utami, Zathu Restie
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 9, No 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2911

Abstract

Public financial management reforms have transformed Indonesian public sector accounting from cash basis toward accrual basis while facing increasing demands for data-driven transparency and sustainability-related information. This article synthesizes current issues in public sector accounting by focusing on the interlinkages among accrual implementation quality, digital reporting, and sustainability reporting (including climate/SDGs disclosures). Using a structured literature review and policy document analysis (accounting standards, regulations, and audit summary reports) for 2015-2025, the synthesis indicates that: (1) accrual adoption is often strong in report preparation compliance but weaker in decision-usefulness and asset management; (2) improving audit opinions does not automatically translate into stronger performance accountability, calling for tighter integration of financial and performance reporting as well as audit follow-up; (3) digitalization through financial management information systems, open data, and standardized digital reporting (e.g., XBRL) can improve timeliness and comparability but raises data governance, data quality, and cybersecurity risks; and (4) emerging international public sector sustainability reporting standards provide an opportunity to broaden government reporting on climate risks and impacts. The article proposes an integrative framework and an implementation roadmap that balances standards, human-capital capability, data governance, and assurance. The main conclusion is that transformation should move from ‘mere compliance’ toward ‘decision-useful’ reporting that strengthens transparency and public accountability.
Co-Authors ', Nuraini Abdul Wahab Fahrub Abdulloh, M Adam, Faris Abyan Addakhil, Afiq Nur Izza Adelya, Nurrizqiani Adiartha, Made Arya Adib Fachri Adinda, Reychel Celara Agung Lanang Pradnyana Agus Rahayu Agustinus Salle, Agustinus ahmad habibi Akbar, Muhamad Ikhsan Akbar, Muhammad Fauzi Aldri Frinaldi Alief Rakhman Setyanto, Alief Rakhman Amin Pujiati Amrina, Dania Hellin Anak Agung Gede Raka Gunawarman Anak Agung Istri Puspita Sari Andy Satria Any Eliza Aprillia, Dian Norma Ardiansyah, Doddy Ari Andayani Arifin, Barmawi Ariyani Indriastuti, Ariyani Arsad, Nuraini Arthana, I Nyoman Nuri Arthana, I Nyoman Nuri Arthana, Nuri Arya Mahendra, Sabin AS, Harun Asriani Asriani, Asriani Audia, Nanda Audiyah, Tita Aura Titania Cintoko Gayatri Badru, Anang Baiq Harly Widayanti Bambang Subali Bayu Prabandono Bobi Kurniawan, Bobi Budiman, Dzikrie Aditya Buulolo, Nahazisokhi Candrayana, Kadek Candrayana, Kadek Windy Chairuddin Chairuddin Chandra, Arfiannur Choir, Ubaydullah Ciptadi Trimarianto Cok Agung Yujana Cok Agung Yujana Daratullaila Daratullaila, Daratullaila Darma Yasa, I Wayan Davinsa, Daril Andrean Dewi Larantika, A.A. Ayu Diah Mukminatul Diah Mukminatul Hasimi Didik Harnoko, Eko Eko Prasetyo Nugroho Eleganta, Florent Reno Ellianawati, Ellianawati Endra Prasandya, Komang Deddy Endriani, Endriani Fachry Abda El Rahman Fadholi, Fadholi Fairus, Fairus Faturrahman, Ichsan Febrianti, Hellen Febyanti, Mutiara Firdayana, Sunita Fitri Rohmatilah, Luk Luki Fitri Yanti Fitriawan Syahadat, Edy Ganang, Gabriel Ginting, Lestari Imala Hadi Purnomo Halid, Nur Hatidjah Awaliyah Handayanti, Isnani Hanif Hanif Harly Widayanti, Baiq Harnoko, Eko Didik Haryanto, Agung Haryanto, Agung Hasballah Hasballah Hasni, Ullya Hernawati RAS Hidayat , Abdul Choliq Himawan, Lava Hisan, Fariz Primadi Hoirun Nisa, Desi Nabila I Gede Soemantaranatha Eka Putra Wiratenaya I Gede Surya Darmawan I Made Ari Saputra Ari Saputra I Made Artha Mahendra I Made Bramastya Utama I Made Mardika I Made Panji Raditya Dikarasta I Nengah Sinarta I Nyoman Gede Maha Putra I Nyoman Warnata I Putu Angga Setiawan I Putu Yudi Prabhadika I Wayan Parwata I Wayan Putra Irawan I Wayan Runa I Wayan Runa I Wayan Suky Luxiana I Wayan Wira Yudha Kristiawan Ian Yulianti, Ian Ilmalana, Selma Imanullah, Andika Iqbal Chailani, Muchammad Irawan, I Wayan Putra Irmanda, Muhammad Irnayuli Sitepu, Irnayuli Jan Setiawan Jaya, Kadek Merta jefri Heridiansyah Julianti Julianti, Julianti Junaidi, Listya Devi Kadek Dwiki Purnama Kadek Windy Candrayana Karimah, Al Izzati Ketut Darma Khatami, Ikhzam Kirana, Kesha Gde Adibhakta kokanda, kurniawan Komalasari Komaria, Desi Kombaitan, Richard Army Putra Krisnata, Hindi Chandra Kurniawan , Muhammad Leo Saputra Lili Adi Wibowo Linggasani, Made Anggita Wahyudi Lumbantoruan, Dedy R. Lusyani, L. M. Yusuf Bahtiar, M. Yusuf Made Adi Yuda Pramana Made Riska Mahayani Made Suryanatha Prabawa Mahendra, Kadek Dwi Yoga MAHMUDAH, RIFA'ATUL Maliyana Ulfa, Maliyana Manuel Maniquin , José Maryani Maryani Maulana, Idham Maulifah, Elia Mega Fatimah Rosana Metia, Elta Misrita, Misrita Muhammad Ardiansyah Muhammad Fuad Muhammad Helmi Muhammad Iqbal Fasa Muhammad Isrul Muhammad Khafid Mustagfirin Muzain, Ahmad Riza Muzzammil, Faisal Nasution, Nandrah Afiati Ndiva, Shahnaz Tanzilla Nerinawati, Umi Ni Komang Armaeni Ni Putu Indra Maritin Ni Putu Ratih Pradnyaswari Anasta Putri Ni Putu Yesi Irayani Nilma, Nilma Ningsih, Tutut Arrum Hardianti Ningtyas, Dara Cipta NS, Yudit Cahyantoro Nujmatul Laily Nuri Arthana Nuri Arthana , I Nyoman Nuri Arthana Nyoman Nurmaya , Ema Nurwarsih, Ni Wayan Nurwarsih, Ni Wayan Nyoman Nuri Arthana Nyoman, Nuri Arthana Olu, Sanju La Prakosa, Taji Harya Pramestu, Rilo Abdi Prapanca H, Nikolaus Alun Prasetyo, Hoedi Pratiwi Dwijananti Prayoga, Anggie Prayoga, Hendsan Bhinar Purnama Sari, Riezky Purwanto Purwanto Putra W, Baruna Arya Putra, Adam Verdiansyah Putri, Airin Putri, Septia Rahma Putriani, Dewi Putu Gede Suranata Putu Lina Prawisti Putu Rumawan Salain R, Bobby Muhammad Rabbani, Gian Rasyid Ridha Refliaty, Refliaty Respati, Bambang Restie Utami, Zathu Rinanto, Andhy Rini Mastuti Rismanto Rismanto Rismawati, Nofita Rosydalina Putri Rumangun, Carlos Fransisco S, Cahyanto Onky sabilla, Shifa Safina, Imelda Laelan Safitri, Desiana Safitri, Desiyana Saltar, La Ode Salwanisa, Nabila Saragih, Berlin Sari, Yetri Martika Sastrawan, Wirya Satyadi, Hakim Saumi, Fazrina Senastri, Ni Made Jaya Sholeah, Diah Aska Sholihah, Alfiatus Sidabutar, Parma Simatupang, Apriani Siska Yuli Anita Sugihantara, I Ketut Suherman, Suherman Sukendi Sukendi Sulikah Sulikah Sumardi . Sunardi Sunardi Supaijo Suparto Wijoyo Suprayogi, Andika Suputra, I Gusti Ngurah Made Dharma Suranata, I Putu Gede Suryawan, Dewa Ketut Susilo, Rinto Syarif, Hazas Taib, Zulkifli Taliwuna, Dian Christiani Tjokorda Gede Dalem Suparsa Triyanto, Aripin Tsurayya, Nadya Ulfah, Ghina Ulul Azmi Mustofa, Ulul Azmi Ulva, Sitti Marya Umi Rojiati Untung Sudadi Utami, Zathu Restie Utari, Cokorda Istri Arina Cipta Vicrihadi, Ariel Wahyu Maharta, I Kadek Wahyuningsih Usadiati Waluyo, Arya Kesumo Wandira, I Wayan Mariyana Wati, Silvi Kesuma Wicaksana, Gde Bagus Andhika Winderson Wiratama, Alexander Satya Wiratama, Pandu Wirawan, Aryo Wirya Sastrawan, I Wayan Wiwi Isnaeni Wulansuci, Rohmah Yapsenang, Dodi Yati, Mimi Yudha Samodra Yudi Achnopa Yulistia Devi Yundy Hafizrianda, Yundy Yuniarman, Ardi Zahra, Ainisa Zen Maulana Ihsan Zulaikah, Z.