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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal IKA Jurnal Pendidikan Teknologi dan Kejuruan Media Komunikasi FPIPS Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Jurnal Manajemen Perhotelan dan Pariwisata Academia Open Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi E-Jurnal Akuntansi
Lucy Sri Musmini
Universitas Pendidikan Ganesha
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Analisis Faktor Faktor Yang Berhubungan Dengan Kinerja Sistem Informasi Akuntansi Pada Perumda Air Minum Tirta Danu Arta Aryanti, Kadek Risma Weda; Musmini, Lucy Sri
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.95249

Abstract

Tujuan penelitian ini ialah untuk mengetahui hubungan dari tingkat pendidikan pegawai, kemampuan teknik personal, kualitas informasi dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi pada Perusahaan Umum Daerah Air Minum Tirta Danu Arta Kabupaten Bangli. Pengujian ini menggunakan metode kuantitatif dengan total responden 85 orang yang merupakan pegawai yang bekerja pada bagian keuangan, perencanaan teknik dan administasi atau kasir. Pengambilan sampel menggunakan metode purposive sampling yang dinilai menggunakan skala likert. Dengan memakai software SPSS 27, analisis statistik mencangkup uji validitas dan reliabilitas, regresi linear berganda, uji t dan koefisien determinasi R Square. Temuan penelitian ini memperlihatkan tingkat pendidikan pegawai dan dukungan manajemen puncak berhubungan positif signifikan dengan kinerja sistem informasi akuntansi pada Perusahaan Umum Daerah Air Minum Tirta Danu Arta Kabupaten Bangli, sedangkan kemampuan teknik personal dan kualitas informasi tidak berhubungan kinerja sistem informasi akuntansi pada Perusahaan Umum Daerah Air Minum Tirta Danu Arta Kabupaten Bangli.
Determinants of Green MSME Performance: The Mediation Role of Green Product Innovation Warasniasih, Ni Made Sindy; Werastuti, Desak Nyoman Sri; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5416

Abstract

This study aims to examine the influence of green transformational leadership, green entrepreneurial orientation, and green product innovation on the performance of green MSMEs, as well as the mediating role of green product innovation. The research is grounded in the growing importance of MSMEs in supporting sustainable development, particularly amid increasing demands for environmentally friendly products and business processes. The study focuses on woodcraft MSMEs in Gianyar Regency, Bali, employing a quantitative approach using Partial Least Squares-based Structural Equation Modeling (PLS-SEM). Respondents were selected through purposive sampling, with a final sample of 209 participants. The findings reveal that green transformational leadership has a significant and positive direct effect on both green product innovation and green MSME performance. Similarly, green entrepreneurial orientation has a significant impact on green innovation, but not directly on MSME performance. Moreover, green product innovation is proven to play a significant mediating role in linking both leadership and entrepreneurial orientation with sustainable MSME performance. The implications of this study highlight the need for practitioners, policymakers, and scholars to strengthen green product innovation through environmentally oriented leadership and support for green entrepreneurship, ultimately enhancing the sustainable performance of MSMEs.
Pengaruh Environmental, Social, and Governance (ESG) dan Efisiensi Operasional terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di BEI pada Periode 2020–2023 Prasetyo, Wiranto; Musmini, Lucy Sri
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.102379

Abstract

Penerapan prinsip Environmental, Social, and Governance (ESG) dalam sektor perbankan semakin penting di tengah tuntutan keberlanjutan dan efisiensi. Namun, integrasi ESG tanpa efisiensi operasional berpotensi menurunkan kinerja keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh ESG dan efisiensi operasional terhadap kinerja keuangan perbankan di Indonesia periode 2020–2023. Data diperoleh dari 10 bank yang dipilih secara purposive, dianalisis dengan regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa ESG berpengaruh positif dan signifikan terhadap Return on Assets (ROA), sementara efisiensi operasional (BOPO) berpengaruh negatif signifikan. Interaksi antara ESG dan efisiensi juga berpengaruh signifikan terhadap ROA. Temuan ini menegaskan pentingnya integrasi ESG dan efisiensi untuk meningkatkan kinerja keuangan bank secara berkelanjutan.
Analisis Pengelolaan Dana Desa Pada Desa Tembok Kabupaten Buleleng Lasmini, Ketut; Musmini, Lucy Sri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i02.98416

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa di Desa Tembok, Kabupaten Buleleng, dengan fokus pada penggunaan dana untuk pembangunan infrastruktur dan kesejahteraan masyarakat. Penelitian ini merupakan jenis penelitian kualitatif yang melibatkan wawancara, observasi, dan studi dokumentasi untuk mengumpulkan data dari berbagai pemangku kepentingan. Hasil penelitian menunjukkan bahwa meskipun transparansi dan akuntabilitas dalam pelaporan dana desa sudah baik, partisipasi masyarakat dalam perencanaan dan pelaksanaan masih perlu ditingkatkan. Selain itu, pengelolaan dana desa di Desa Tembok telah dilakukan dengan baik, namun masih terdapat tantangan dalam hal komunikasi dan koordinasi antara pemerintah desa dan masyarakat. Rekomendasi diberikan untuk memperkuat keterlibatan masyarakat dan meningkatkan mekanisme transparansi guna mencapai dampak yang lebih signifikan dalam pembangunan desa.
Akuntabilitas Pengelolaan Dana Bantuan Operasional Satuan Pendidikan (BOSP) (Studi Kasus Pada Sekolah Dasar Negeri 6 Sangsit Kecamatan Sawan Kabupaten Buleleng): (Studi Kasus pada Sekolah Dasar Negeri 6 Sangsit Kecamatan Sawan Kabupaten Buleleng) Saputra, Komang Ari Widhi; Musmini, Lucy Sri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98515

Abstract

This study aims to: 1) Know and describe the planning, implementation, supervision, and reporting of the management of BOSP funds at SD Negeri 6 Sangsit, Buleleng Regency; 2) Identify obstacles and efforts to overcome them in the management of these funds. The research used a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation studies. Data analysis was conducted by data reduction, data presentation, and conclusion drawing.The results showed that: 1) The process of managing BOSP funds at SD Negeri 6 Sangsit has run well in accordance with the technical guidelines of Permendikbudristek No. 63 of 2023; 2) The main obstacles include delays in fund disbursement (overcome by bon to school partners) and changes in regulations (anticipated by rearranging reports according to the latest regulations).
Analisa Penerapan Akuntansi Pada Pembiayaan Gadai Emas Syariah Di Bank Syariah Indonesia Cabang KFO POS Sesetan wahyuni romadani; Lucy Sri Musmini
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.102062

Abstract

Sharia pawn financing is the physical guarantee/right of control over valuables in the form of gold (jjewelry or gold) to a bank as collateral for the financing (qard) received. Sharia gold pawn financing requires a comprehensive accounting framework that can produce accourate accounting measurements. The researcher chose Bank Syariah Indonesia KFO POS Sesetan because one of its branches specifically serves sharia gold pawn. This type research is descriptive research with qualitative methods. The research used qualitative methods with a case study approach. The data collected in this research is qualitative data, primary and secondary data. The data analysis used is descriptive analysis aimed at providing a description of the research subject. Rahn or pawning is financing provided by sharia bank to customer with gold collateral. Where the gold pawning financing uses 3 qard, rahn, and ijarah. The legal basis of pawning (rahn) is based on DSN Fatwa No. 25/DSN-MUI/III/2002 andd DSN Fatwa No. 26/DSN-MUI/III/2002. This financing exist because of the large number of customers who need funds for expenser or surges. The implementation or accounting practices that have been carried out are in accordance with PSAK 107. In presenting the financial statements of Bank Syariah Indonesia KFO POS Sesetan branch, have compiled and presented them in accourdance with PSAK 107, in the financial statements the bank hass disclosed significant information regarding the total payment of sharia gold pawn financing and presented sharia gold pawn financing in the same account as the pawn prodcuct (ijarah).  
The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Devi, Sunitha; Warasniasih, Ni Made Sindy; Masdiantini, Putu Riesty; Musmini, Lucy Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
The Impact of Covid-19 Pandemic on the Financial Performance of Go Public Companies During the PSBB and New Normal Phases Devi, Sunitha; Musmini, Lucy Sri; Martin Mahardika, A.A.N. Yudha
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1490

Abstract

The decline in state tax revenue in 2020 can be attributed to the implementation of tax reductions aimed at stimulating economic growth. This measure primarily aims to provide support to the sectors of the economy that have experienced significant negative impacts due to the COVID-19 pandemic. The government expects that the economic difficulties resulting from the pandemic will result in a decrease in the financial performance of multiple businesses. The Slovin Formula is used for sample size determination. The data underwent analysis through the utilization of the Wilcoxon Signed Rank Test. The study findings suggest that the PSBB measures implemented during the COVID-19 pandemic resulted in higher average DER and receivable turnover, but lower average current ratio and ROA. No significant difference was found in the current ratio and debt-to-equity ratio (DER) among all industrial sectors. Significant variations were observed in the return on assets (ROA) and receivable turnover. No statistically significant variation was found in the current ratio, debt-to-equity ratio (DER), return on assets (ROA), and receivable turnover across all industrial sectors. The Consumer Goods Industry experienced improvements in the current ratio, return on assets (ROA), and receivable turnover, while witnessing a decline in the debt-to-equity ratio (DER). In contrast, the Property, Real Estate and Building Construction, Finance, Trade, Services, and Investment sectors observed a decline in both the current ratio and return on assets (ROA).
Moderation of Environmental Performance on the Influence of Environmental Management Accounting and Green Innovation on Firm Value Dewi, Ni Wayan Candrawati; Purnamawati, I Gusti Ayu; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5501

Abstract

This study was conducted to examine the relationship between Environmental Management Accounting (EMA) and green innovation on firm value with the moderation of environmental performance. The research was carried out on manufacturing companies, with a population of all manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2022–2024, totaling 171 companies. The sample was selected using purposive sampling, resulting in 79 companies that met the criteria, and with a three-year observation period, 237 financial reports were obtained. Data collection was conducted using documentation methods and analyzed with Moderated Regression Analysis (MRA) using STATA software. The results show that both EMA and green innovation partially have a positive and significant effect on firm value, while environmental performance does not strengthen the relationship between EMA and firm value nor between green innovation and firm value.
Sinergi Lembaga Perkreditan Desa dalam Mendukung Financial Inclussion Devi, Sunitha; Herawati, Nyoman Trisna; Musmini, Lucy Sri
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.4403

Abstract

AbstractThis study aims to examine the synergy between the TAM theory and the theory of consumer behavior in encouraging the use of a product or service. This study aims to reveal the effectiveness of digital-based service programs, risk management, and implementation of local wisdom in rural financial institutions in increasing the financial inclusion of rural communities who are still quite far from urban communities. The research was conducted using mixed methods approach. The mixed methods model chosen was explanatory sequential, namely a combination research method combining quantitative and qualitative research methods sequentially. Based on the calculation of the number of samples developed by Isaac and Michael the sample used in this study was 258 people. Data analysis on the quantitative approach was carried out using multiple linear regression models. The results showed: 1) E-Link Service has a positive effect on Financial Inclusion, 2) Perceived Risk Management has a positive effect on Financial Inclusion, and 3) Tri Hita Karana has a positive effect on Financial Inclusion. The results of this research can be used as a basis for LPD management to make improvements or various forms of improvement towards providing excellent E-Link services, implementing Risk Management and the Tri Hita Karana concept more optimally to optimize the use of LPD services by customers.Keywords: E-Link; Risk; Budaya; Financial inclussion. Abstrak Penelitian ini bertujuan untuk menguji sinergi antara teori TAM dan teori perilaku konsumen dalam mendorong penggunaan suatu produk atau jasa. Secara khusus penelitian ini bertujuan untuk mengungkap efektivitas program layanan berbasis digital, manajemen risiko, dan implementasi kearifan lokal pada lembaga keuangan pedesaan dalam meningkatkan inklusi keuangan masyarakat pedesaan yang masih cukup jauh dari masyarakat perkotaan. Penelitian dilakukan dengan menggunakan pendekatan mixed methods. Model mixed method yang dipilih adalah sequential explanatory yaitu metode penelitian kombinasi yang menggabungkan metode penelitian kuantitatif dan kualitatif secara berurutan. Berdasarkan perhitungan jumlah sampel yang dikembangkan oleh Isaac dan Michael sampel yang digunakan dalam penelitian ini adalah 258 orang. Analisis data pada pendekatan kuantitatif dilakukan dengan menggunakan model regresi linier berganda. Hasil penelitian menunjukkan: 1) E-Link Service berpengaruh positif terhadap Financial Inclusion, 2) Perceived Risk Management berpengaruh positif terhadap Financial Inclusion, dan 3) Tri Hita Karana berpengaruh positif terhadap Financial Inclusion. Hasil penelitian ini dapat dijadikan dasar bagi manajemen LPD untuk melakukan perbaikan atau berbagai bentuk perbaikan menuju penyediaan layanan E-Link yang prima, penerapan Manajemen Risiko dan konsep Tri Hita Karana secara lebih optimal untuk mengoptimalkan penggunaan layanan LPD oleh nasabah.Kata Kunci: E-Link; Risk; Budaya; Financial Inclussion.
Co-Authors Aditya, Luh Putu Devia Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Surya Pratama Apriani, Ni Luh Ardila, Ni Luh Rosita Ari Surya Darmawan Arlina . Arlina . Aryanti, Kadek Risma Weda Aryasa, I Putu Astari, Ketut Mei Atmadja , Anantawikrama Tungga Ayu Dhara Kartika Sari, I Gusti Ayudk, Vanesha Dani, Nufera Lupika Datu, Santa Tifanny Margaretha Desak Adnyani Dewa Ayu Putu Pradnya Mastuti Dewi, Ni Kadek Ratna Dewi, Ni Wayan Candrawati Dewi, Putu Eka Dianita Marvilianti Dr. Edy Sujana,SE,Msi,AK . Gayatri, Ni Putu Adinda Putri Gede Adi Yuniarta Gede Suantara . Gusti Ayu Nyoman Putri Harini Gusti Ayu Putu Putrika Yanti Handika, Muhamad Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Ayu Dhara Kartika Sari I Gusti Ayu Purnamawati I Made Eris Darmayoga I Made Pradana Adiputra I Putu Aryasa I Putu Hendra Martadinata . I Putu Heri Hermawan I Wayan Putra Adnyana, I Wayan Putra I Wayan Suarjana I WAYAN SUARJANA Ida Ayu Putu Wilasita . Ida Bagus Ary Perdana Kadek Agus Suardana Kadek Dewi wijayanti Kadek Sintia Dwi Cahyani Kadek Tri Jayamanu . Ketut Sulasmi Ariani . Komang Dian Purnami . Komang Erlita Agustina Komang Triana Windartini . Krisnia, Putu Lia Kt Mas Trisna Yanti. s . L. Rizkiyanti Putri Lasmini, Ketut Luh Ade Dwi Wahyuni Luh Deni Sri Wahyuni Luh Desy Astriani Luh Parsini Dewi Luh Putu Devia Aditya Made Aditya Putra . Made Arie Wahyuni Made Ernia Friskayanti . Made Rina Sulistya Sari Made Suadnyana Maha, Arshantya Mahendrayani, Putu Yolan Mandala Yuda, Made Turangga Martin Mahardika, A.A.N. Yudha Mega Leni Kusuma Yanti Muhamad Handika Ni Kadek Ratna Dewi Ni Kadek Sinarwati Ni Ketut Kertiasih Ni Luh Gede Erni Sulindawati Ni Luh Srimuliani . Ni Made Sindy Warasniasih Ni Putu Devrilia Sari Ni Putu Winda Puji Astuti Ni Wayan Desi Sawitri Novi Sri Paramita Noviani, Luh Nyoman Budiasa . Nyoman Trisna Herawati Otaviani, Pande Komang Permatasari, Komang Intan Pradnya, Ayu Pramini, Ni Luh Putu Nila Prasetyo, Wiranto Pratama, Andika Surya Pratama, Putu Yoga Pujayanti, Putu Gita Purnama, Ida Ayu Komang Nadya Purnamayani, Anak Agung Kompiang Ari PURWANTI PURWANTI Putra, Gede Ardi Pratama Putu Anisa Septi Asri Pratiwi . Putu Ari Marlina Putu Diah Satriantini . Putu Gede Jurnaedi . Putu Lia Krisnia Putu Ria Astria Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Risma Dewi Putu Selbita Gea Serima Putu Yoga Pratama Putu Yolan Mahendrayani Roekhudin, Roekhudin Santa Tifanny Margaretha Datu Saputra, Komang Ari Widhi Sari, Ni Putu Devrilia Sawitri, Ni Wayan Desi Sirajudin Sirajudin Stiawan, I Kadek Jonh Suardana, Kadek Agus Suarthana, Gede Made Wisnu Sudarmanto, Eko Sujana , Edy Sukma, Ni Kadek Wulan Ardiana Sulistyowati, Nur Wahyuning Sunitha Devi Suriawan, Ketut Sutoto, Agung Triyanti Ariestiana Dewi, Luh Putu Unti Ludigdo Utami, Ni Ketut Widya wahyuni romadani Wahyuni, Luh Deni Sri Warasniasih, Ni Made Sindy Widiani, Komang wijayanti, Kadek Dewi Wisaputra, I Made Panji Wulandari, Made Aditya Wuryan Andayani Yanti, Mega Leni Kusuma Yuyung Rizka Aneswari