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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Community Service Learning Comvice : Journal of community service Jurnal Riset Akuntansi Aksioma Dialektika: Jurnal Ekonomi dan Ilmu Sosial Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Jurnal Riset Akuntansi Warmadewa Community Service Journal of Law
Gde Deny Larasdiputra
Universitas Warmadewa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PKM PEMBERDAYAAN DIGITAL PENENUN SONGKET MELALUI SOSIAL MEDIA Mahayana, I Made Astu; Yoga Pratama, Agus Darma; Larasdiputra, Gde Deny; Trisnamayuni , A. A. Istri Mas
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 6 No. 2 (2025): Oktober 2025
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jadma.v6i2.12359

Abstract

Desa Gelgel, Klungkung, dikenal sebagai salah satu sentra penghasil kain songket Bali yang memiliki nilai budaya tinggi. Namun, pemasaran produk songket oleh para penenun masih mengandalkan metode konvensional dan belum memanfaatkan media sosial secara optimal. Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas digital penenun melalui pelatihan dan pendampingan strategi e-marketing berbasis Instagram, khususnya dalam hal konten visual dan bahasa iklan (copywriting). Metode pelaksanaan mencakup tiga tahap: identifikasi kebutuhan mitra, workshop, pelatihan dan pendampingan yang intensif, serta evaluasi dan tindak lanjut. Hasil kegiatan ini berhasil meningkatkan kemampuan mitra dalam hal peningkatan kapasitas digital dan keterampilan bahasa iklan penenun songket, memperluas jangkauan pemasaran hingga tingkat nasional, serta mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs), khususnya Pendidikan Berkualitas serta Pekerjaan Layak dan Pertumbuhan Ekonomi.
Pelatihan Akuntansi Untuk Mendukung Pengelolaan Dana Desa Dan Lembaga Perkreditan Desa (LPD) Yang Transparan Dan Akuntabel KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i1.172

Abstract

Tujuan pengabdian masyarakat merupakan (1) menumbuhkan semangat bagi para aparat desa untuk memhami akuntansi dalam hal penganggaran dan pelaporan keuangan desa. (2) Memberdayakan potensi SDM yang dimiliki desa untuk belajar akuntansi dasar sebagai syarat memahami standar akuntansi desa yang akan dikeluarkan pemerintah bersama IAI sebagai acuan pelaporan dana desa. Manfaat pengabdian masyarakat yaitu (1) Memberikan alternatif pembelajaran akuntansi sebagai dasar pemahaman standar akuntansi dana desa. (2) Membekali aparat desa dan masyarakat terkait untuk melek akuntansi sebagai syarat untuk menerapkan standar pelaporan dana desa yang akan dikeluarkan oleh pemerintah. Disahkannya UU Nomor 6 Tahun 2014 tentang Desa, diharapkan segala kepentingan dan kebutuhan masyarakat desa dapat diakomodir dengan lebih baik. Tujuan pengabdian masyarakat untuk memperoleh pemahaman terhadap praktek akuntabilitas dalam pengelolaan keuangan desa dan Lembaga Perkreditan Desa di Desa Pejejng, Kabupaten Gianyar. Dalam hal pengelolaan keuangan Desa, dianjurkan semua desa wajib menjalankan roda pemerintahannya berbasis good village governance. Sehingga, kecurangan pengelolaan keuangan desa dapat ditekan melalui berbagai metode yang dapat diterapkan di Bali, yaitu dengan mengaplikasikan budaya lokal untuk memberikan sanksi kepada para pelaku fraud dan sekaligus dapat meningkatkan akuntabilitas. Budaya yang dimaksud adalah budaya Tri Hita Karana. Pengelolaan keuangan desa tidak terlepas dari lembaga-lembaga desa yang ada termasuk lembaga adat. Lembaga adat yang dimaksud adalah LPD (Lembaga Perkreditan Desa) yang lebih dipercaya sebagai lembaga keuangan mikro yang berbasis adat dan memiliki kekuatan sistem pengendalian internal yang baik yang ditunjukkan dengan penerapan prinsip-prinsip good corporate governance, serta tunduk kepada aturan atau awig-awig yang menjadi landasan hukum LPD untuk meraih kembali kepercayaan masyarakat.
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.
Entrepreneurship as a Living Research: Curiosity, Experimentation, and Adaptation among Young Entrepreneurs in HIPMI Denpasar LARASDIPUTRA, Gde Deny
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1710

Abstract

Entrepreneurship is often portrayed as a journey of opportunity and innovation, yet beneath every entrepreneurial act lies a deeper process of learning through inquiry. This study explores how young entrepreneurs in the Association of Young Indonesian Entrepreneurs, Denpasar Branch (HIPMI Denpasar, Bali), integrate research-oriented thinking into their business practices—how curiosity evolves into experimentation, and experimentation into adaptation. Using a qualitative descriptive approach, five entrepreneurs were interviewed to reveal how they observe, reflect, and refine their strategies in navigating uncertainty. The findings uncover four interrelated themes: (1) curiosity as the origin of opportunity discovery, (2) informal research as a practical decision-making process, (3) experimentation as a learning strategy, and (4) adaptation as the foundation of sustainability. Together, these themes illustrate that entrepreneurship functions as a living form of research, where every action becomes a test, every reflection becomes data, and every adaptation becomes insight. The study contributes theoretically by reframing curiosity as a form of strategic intelligence, embedding research within entrepreneurial practice, and positioning community learning as the epistemic infrastructure for resilience. Practically, it suggests that young entrepreneurs already act as researchers in their daily work, and that entrepreneurial education should cultivate reflective inquiry rather than formulaic planning. By linking curiosity, reflection, and adaptation, this study affirms that to be an entrepreneur is to be a lifelong researcher—one who learns not in laboratories, but in life itself.
Effect of User Involvement Peak Management Support Training and Education Program on the Performance of Accounting Information Systems Star Hotels 4 and 5 DEWI, Ni Komang Ayu Triana; KAWISANA, Putu Gede Wisnu Permana; LARASDIPUTRA, Gde Deny
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.556

Abstract

The background of this research is the lack of skills and knowledge that users of accounting information systems have due to the presence of Covid-19. During Covid-19 users of accounting information systems in 4 and 5 star hotels experienced a decrease in hotel revenue. In this study using quantitative methods data was collected using a questionnaire technique. Respondents in this study were 60 people who met the criteria. Three hypotheses were formulated and tested using multiple linear regression analysis. The results of this study are user involvement and top management support have a positive and significant effect on SIA while training and education have a positive effect.
The Influence of Price and Product Quality on Customer Engagement Based on Perceived Value with a Budgeting Perspective in a Family-Owned Livestock Business Wijayanti, Ni Putu Lisa; Larasdiputra, Gde Deny; Aryasa, I Putu Gde Chandra Artha
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 | DOI: 10.38142/jogta.v4i4.1866

Abstract

This study aims to examine the influence of price and product quality on Customer Engagement based on perceived value from a budgeting perspective in a family-owned livestock business. The research employed a quantitative approach using primary data collected through questionnaires distributed to 75 consumers of Lisa Pig Farm. Data were analyzed using multiple linear regression with SPSS software. The results indicate that price has a significant effect on Customer Engagement, product quality has a significant effect on Customer Engagement, and both price and product quality simultaneously have a significant effect on Customer Engagement, with a coefficient of determination (R²) of 0.654. These findings suggest that budgeting decisions reflected in pricing strategies and quality management contribute to the formation of positive perceived value and enhance customer engagement. This study extends the role of Customer Engagement as a non-financial indicator in management accounting and entrepreneurial accounting to evaluate market-based business sustainability.
PENERAPAN KONSEP TRIPLE BOTTOM LINE ACCOUNTING DI DESA WISATA PELAGA (STUDI KASUS PADA KELOMPOK USAHA TANI ASPARAGUS) I Gusti Bagus Ngurah Panji Putra; Gde Deny Larasdiputra
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.129-136

Abstract

Abstract The purpose of this research is to examine the application of the TBLA concept in Pelaga Tourism Village, with the asparagus farming group as the research subject. This study uses a survey method and all asparagus farmer groups are used as research respondents. The data collection techniques used are interview techniques and non-participant observation. The data obtained will be analyzed using qualitative descriptive analysis techniques. The results of this study are expected to be able to contribute ideas to related parties in this case is the asparagus farming group in Pelaga Tourism Village and Mertanadi Farmers Cooperative regarding the implementation of the TBLA concept in their business activities. The translation of the three pillars of the Triple Bottom Line Accounting concept of planets, people, and profits has been translated into statement points on the questionnaire instrument. Based on the discussion of the results that have been described above both quantitatively and qualitatively, it can be concluded that the application of the triple bottom line accounting concept in Pelaga Tourism Village (case study in the asparagus farming group) in general can be concluded to have gone well. Keywords: Triple Bottom Line Accounting, Asparagus Farmers Group Abstrak Tujuan dilakukannya penelitian ini adalah untuk menguji penerapan konsep TBLA di Desa Wisata Pelaga, dengan kelompok usaha tani asparagus sebagai subjek penelitiannya. Penelitian ini menggunakan metode survey dan seluruh kelompok tani asparagus digunakan sebagai responden penelitian. Adapun teknik pengumpulan data yang digunakan adalah teknik wawancara dan observasi non partisipan. Data yang diperoleh akan dianalisis menggunakan teknik analisis deskriptif kualitatif. Hasil dari penelitian ini diharapkan mampu memberikan sumbangan pemikiran kepada pihak terkait dalam hal ini adalah kelompok usaha tani asparagus di Desa Wisata Pelaga serta Koperasi Tani Mertanadi terkait implementasi konsep TBLA dalam aktivitas bisnis mereka. Penjabaran ketiga pilar dari konsep Triple Bottom Line Accounting yakni planet, people, dan profit telah dijabarkan menjadi poin-poin pernyataan pada instrumen kuesioner. berdasarkan pembahasan hasil yang telah dipaparkan diatas baik secara kuantitatif maupun kualitatif, dapat disimpulkan bahwa penerapan konsep triple bottom line accounting di desa wisata pelaga (studi kasus pada kelompok usaha tani asparagus) secara umum dapat disimpulkan telah berjalan dengan baik. Kata Kunci: Triple Bottom Line Accounting, Kelompok Usaha Tani Asparagus
Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi I Gst. B Ngr. P. Putra; A.A. Pt. Ag. Mirah Purnama Sari; Gde Deny Larasdiputra
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 18 No. 1 (2019): Avaiable Online
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.18.1.991.41-51

Abstract

This study examines the effect of institutional ownership and managerial ownership on accounting conservatism. The institution as the majority shareholder of the company strives to present quality earnings because it realizes that earnings information is an important concern for investors in making investment decisions. In addition, management participation as the owner of the company will be able to align goals between shareholders and management. Profit ability to maintain its quality is often associated with accounting conservatism. The population of this study is a company going public on the Indonesia Stock Exchange in the non-financial sector in the period 2014 to 2017. The study sample was determined using a purposive sampling method which resulted in a sample of 364 observations. The data analysis technique used in the study is multiple linear regression analysis. The test results prove that institutional ownership and managerial ownership have a positive effect on accounting conservatism. Keywords: Accounting conservatism; Institutional ownership; Managerial ownership. Penelitian ini menguji pengaruh kepemilikan institusional dan kepemilikan manajerial pada konservatisme akuntansi. Institusi sebagai pemegang saham mayoritas perusahaan berusaha untuk menyajikan laba yang berkualitas karena menyadari bahwa informasi laba menjadi perhatian penting bagi investor dalam melakukan keputusan investasi. Disamping itu, penyertaan manajemen sebagai pemilik perusahaan akan mampu mensejajarkan tujuan antara pemegang saham dengan manajemen. Kemampuan laba dalam mempertahankan kualitasnya seringkali dikaitkan dengan konservatisme akuntansi. Populasi penelitian ini adalah perusahaan go public di Bursa Efek Indonesia yang berada pada sektor non finansial pada periode 2014 hingga 2017. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling yang menghasilkan sampel penelitian sejumlah 364 observasi. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil pengujian membuktikan bahwa kepemilikan institusional dan kepemilikan manajerial berpengaruh positif pada konservatisme akuntansi. Kata kunci: Konservatisme akuntansi; Kepemilikan institusional; Kepemilikan manajerial.
PKM Peningkatan Kemampuan E-Marketing Kepada Pelaku UMKM Arak Bali di Desa Datah, Karangasem I Made Astu Mahayana; Gde Deny Larasdiputra; Ni Luh Putri Jelitayanti; I Gede Deva Pratama; Ida Ayu Ulan Antika Putri; I Putu Arya Loka Aditya Gautama
Postgraduated Community Service Journal Vol. 4 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.1.2023.17-25

Abstract

Balinese Arak is an intangible cultural heritage that has been established by the Ministry of Education and Culture of the Republic of Indonesia. The Community Partnership Program (PKM) in Datah Village, Karangasem Regency aims to help partners in the economic sector, namely the Bali Arak UMKM. There are 2,285 Balinese wine craftsmen in Karangasem Regency. The increasing number of Balinese wine SMEs, Balinese wine craftsmen are demanded to be active and creative in promoting and making the right marketing strategy. For this reason, the PKM team targeted Balinese wine SMEs in Banjar Lebah, Datah Karangasem Village. There are two problems found, namely the lack of public awareness and knowledge in product marketing through the use of social media and the less optimal use of attractive, informative and persuasive advertising language in uploaded content. The implementation method used is to collect partners' knowledge about e-commerce platforms and media facilities used, socialize the benefits of social media, and use interesting language in e-commerce, provide training and monitor partner business developments online. The PKM team is assisted by students in providing assistance regarding designs and attractive language choices using online methods. The outputs of the PKM implementation are in the form of articles published in PCS journals, publications in counter mass media and publications on Youtube, and increased understanding of partners in the use of good advertising language in creating promotional content and understanding e-marketing sales strategies.
Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan Ni Kadek Anik Maharani; Luh Kade Datrini; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3362.87-91

Abstract

Penelitian ini mengangkat judul “Pengaruh Tax Amnesty, E-Filling, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kabupaten Badung Selatan”. Penelitian ini bertujuan untuk menguji kembali secara empiris pengaruh variabel terikat (X₁, X₂, X₃), yang terdiri dari tax amnesty, e-filing dan sanksi perpajakan terhadap variabel bebas (Y) kepatuhan WP. Dalam penelitian ini memiliki populasi sebanyak 125.329 WPOP. Metode pengumpulan data dalam penelitian ini yaitu melalui penyebaran kuesioner. Dalam penelitian ini menggunakan sampel yang secara kebetulan bertemu dengan WP sebanyak 100 responden. Dalam penelitian ini menggunakan analisis regresi linier berganda. Menurut analisis dan pengujian yang sudah dilakukan, dapat disimpulkan bahwa kepatuhan seseorang dalam menjalankan kewajiban perpajakannya dipengaruhi oleh pengampunan pajak (tax amnesty), e-filing dan sanksi perpajakan. Penelitian ini menggunakan pengujian hipotesis uji statistic t. Dengan pengujian yang telah dilakukan maka terdapat hasil penelitian ketiga variabel berpengaruh positif terhadap Kepatuhan WPOP di Kabupaten Badung Selatan.
Co-Authors A.A. Ketut JAYAWARSA A.A. Sri PURNAMI AA Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Ari Surya Darmawan Artha Aryasa, I Putu Gde Chandra DEWI, Ni Komang Ayu Triana Dharmawan, Nyoman Ari Surya Gede Sanjaya Adi Putra I Dewa Agung Gede Mahardika Martha I Gede Deva Pratama I GEDE SURYA PRATAMA I Gst. B. Ngr. P. Putra I Gusti Bagus Ngurah Panji Putra I Gusti Bagus Ngurah Panji Putra I Ketut Suryanawa I Ketut Yadnyana I Made Astu Mahayana I Nyoman Sutama I Putu Arya Loka Aditya Gautama I Putu Jana PRAWESWARA I Wayan Kartika Jaya Utama I.D.A.M Manik SASTRI Ida Ayu Ulan Antika Putri Ida Bagus Putra Astika Jayawarsa, A.A. Ketut Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Luh Kade Datrini Luh Kade Datrini Mahayana, I Made Astu MARDIKA, Agus Putra Martini, Ni Putu Riski Ni Kadek Anik Maharani Ni Kadek Suartika Yanti Ni Ketut Etty Suwitari Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Luh Putri Jelitayanti Ni Made Intan Priliandani, Ni Made Intan Ni Made SUINDARI Ni Nyoman Sri Rahayu Damayanti Ni Putu Riski MARTINI Ni Putu Riski MARTINI Ni Putu Riski Martini Pasupati, Bayu Putra, Adi Pratama Putra, I Gst. B. Ngr. P. Putra, Ngurah Panji Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Trisnamayuni , A. A. Istri Mas WIDJAYANTI, Putu Feby Silvia Wijayanti, Ni Putu Lisa Yogiarta, I Made