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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 Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat 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

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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.
Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik Komang Adi Kurniawan Saputra; Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.57

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.
Strengthening Legal Governance and Partnerships for Sustainable Tourism Villages Based on SDGS in Bongan Village, Tabanan I Dewa Agung Gede Mahardika Martha; I Nyoman Sutama; Gde Deny Larasdiputra
Community Service Journal of Law 56-62
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.4.1.2025.56-62

Abstract

This community service aims to strengthen legal governance and establish a multi-stakeholder partnership in managing Bongan Tourism Village, Tabanan, Bali. The program included focus group discussions (FGDs), legal and entrepreneurship training, and drafting a Memorandum of Understanding (MoU) among local institutions. The results show the preparation of a village regulation draft, increased community capacity, and a transparent partnership model. This program contributes to achieving SDG 8, 11, and 17
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.
Co-Authors A.A. Sri PURNAMI AA Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Artha Aryasa, I Putu Gde Chandra DEWI, Ni Komang Ayu Triana Dharmawan, Nyoman Ari Surya I Dewa Agung Gede Mahardika Martha I GEDE SURYA PRATAMA I Gst. B. Ngr. P. Putra I Gusti Bagus Ngurah Panji Putra I Ketut Suryanawa I Ketut Yadnyana I Nyoman Sutama I Putu Jana PRAWESWARA I Wayan Kartika Jaya Utama I.D.A.M Manik SASTRI Ida Bagus Putra Astika Jayawarsa, A.A. Ketut Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Mahayana, I Made Astu MARDIKA, Agus Putra Martini, Ni Putu Riski Ni Ketut Etty Suwitari Ni Ketut Etty Suwitari, Ni Ketut Etty 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 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