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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi International Research Journal of Management, IT & Social Sciences Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal SOLMA AFEBI Accounting Review JMM (Jurnal Masyarakat Mandiri) Jurnal Equity Jurnal Abdimas Mandiri The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal EMA (Ekonomi Manajemen Akuntansi) Management and Sustainable Development Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) LOSARI: Jurnal Pengabdian Kepada Masyarakat Jurnal PkM (Pengabdian kepada Masyarakat) Indonesian Community Journal JRABA Asian Journal of Community Services (AJCS) Makara Human Behavior Studies in Asia Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Asian Journal of Management Analytics CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Abdi Dharma Masyarakat Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi Jurnal Pengabdian Sosial Jurnal Penelitian Pendidikan Indonesia Riset Akuntansi dan Keuangan Indonesia Journal of Advanced Research in Social Sciences and Humanities SENEMA Equity Atestasi : Jurnal Ilmiah Akuntansi
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IMPLEMENTATION OF THE CSR PROGRAM BASED ON TRI HITA KARANA Budanti, Ni Putu Lion; Rustiarini, Ni Wayan
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 13, No 1 (2024): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v13i1.1961

Abstract

AbstractThe accounting field has transformed to achieve economic performance without ignoring social and environmental aspects. One form of implementing social accounting is the practice of Corporate Social Responsibility. Implementing CSR in Bali is closely related to Balinese culture called Tri Hita Karana. The purpose of this research is to determine the implementation of company CSR programs in Bali which are based on Tri Hita Karana. This qualitative study uses a case study method on the Social Project Bali. Social Project Bali is a non-profit organization that operates in education, environment, and social humanity. Data collection uses the interview method. The results of the interviews revealed that the role of the non-profit organization Social Project Bali in implementing corporate CSR programs in Bali is enormous. The implementation of the CSR program in this organization focuses on three main areas: education, environment, and social humanity. The implementation of this CSR program is based on local Balinese wisdom, namely Tri Hita Karana. The distribution of this CSR program also received a positive response from the community so that it could meet community needs. Companies are expected to increase their participation in CSR programs, especially in the environmental sector.Keywords: Corporate Social Responsibility; Tri Hita Karana; Non-profit organization AbstrakBidang akuntansi telah bertransformasi untuk mencapai kinerja ekonomi tanpa mengabaikan aspek sosial dan lingkungan. Salah satu bentuk penerapan akuntansi sosial adalah praktik Corporate Social Responsibility. Pelaksanaan CSR di Bali sangat erat kaitannya dengan budaya Bali yang disebut dengan Tri Hita Karana. Tujuan dari penelitian ini adalah untuk mengetahui implementasi program CSR perusahaan di Bali yang berlandaskan Tri Hita Karana. Penelitian kualitatif ini menggunakan metode studi kasus pada Social Project Bali. Social Project Bali merupakan organisasi nirlaba yang bergerak di bidang pendidikan, lingkungan, dan sosial kemanusiaan. Pengumpulan data menggunakan metode wawancara. Hasil wawancara mengungkapkan bahwa peran organisasi nirlaba Social Project Bali dalam mengimplementasikan program CSR perusahaan di Bali sangat besar. Pelaksanaan program CSR pada organisasi ini berfokus pada tiga bidang utama yaitu pendidikan, lingkungan, dan sosial kemanusiaan. Pelaksanaan program CSR ini berlandaskan pada kearifan lokal Bali, yaitu Tri Hita Karana. Penyaluran program CSR ini juga mendapat respon positif dari masyarakat sehingga dapat memenuhi kebutuhan masyarakat. Perusahaan diharapkan dapat meningkatkan partisipasinya dalam program CSR khususnya di bidang lingkungan.Kata kunci: Tanggung Jawab Sosial Perusahaan; Tri Hita Karana; Organisasi nirlaba
SUSTAINABILITY REPORTING AND FIRM VALUE: SYSTEMATIC LITERATURE REVIEW Dewi, Ni Nyoman Santi; Rustiarini, Ni Wayan
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4509

Abstract

Sustainability reporting disclosure is a clear indication that a company is striving to meet the needs of stakeholders to enhance firm value. This study is dedicated to mapping the research on the pivotal role of sustainability disclosure in bolstering firm value in Indonesia. The research method employed is a systematic literature review (SLR), utilizing 29 articles from the period 2014-2024. The results reveal a spectrum of relationships between sustainability reporting and firm value. On one end, companies are driven by various motivations to boost investor confidence and firm value, necessitating a balance between economic, social, and environmental performance. On the other end, some companies are hesitant to publish sustainability reports, while others fail to adhere to the standards set by GRI, leading to inconsistent disclosures that do not add value to the company's worth.
Penataan Perpustakaan Desa untuk Meningkatkan Literasi Membaca Rustiarini, Ni Wayan; Dewi, Ni Kadek Cintya
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2021): Juni 2021
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v3i1.35

Abstract

Literasi menjadi komponen utama dalam pengembangan sumber daya manusia. Meskipun demikian, masyarakat Indonesia memiliki literasi yang sangat rendah. Hasil kajian menunjukkan bahwa jumlah perpustakaan desa masih sangat kurang. Selain itu, sarana dan prasarana bacaan yang disediakan di perpustakaan desa juga masih terbatas. Kegiatan pengabdian masyarakat ini bertujuan untuk membenahi pengelolaan perpustakaan Desa Dangin Puri Kelod sebagai upaya meningkatkan budaya literasi dalam masyarakat. Metode yang digunakan adalah partisipasi yang melibatkan peran serta aktif aparatur pemerintah desa, civitas akademika, dan masyarakat. Tahapan kegiatan pengabdian yang dilakukan adalah melakukan observasi, diskusi, pelaksanaan, dan sosialisasi. Adapun hasil kegiatan penataan perpustakaan desa telah terlaksana sesuai dengan rencana dan target yang ditetapkan, seperti menambah koleksi buku, melakukan inventarisasi, klasifikasi, dan administrasi perpustakaan. Dengan demikian, keberadaan perpustakaan desa diharapkan dapat meningkatkan literasi membaca masyarakat desa.
Pengelolaan Kewirausahaan Berbasis Digital pada UMKM Furniture Rustiarini, Ni Wayan; Anggraini, Ni Putu Nita
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.10741

Abstract

Background: Digitalization is essential in managing entrepreneurship and can increase time efficiency and work productivity. However, MSME owners have several challenges, such as limited knowledge and skills in implementing digitalization. This community partnership activity aims to increase partner empowerment by conducting three-dimensional product design and digital-based financial records. Method: Service is carried out at Tresna Woodcraft MSMEs involving two partners. The plans include surveys, interviews, discussions, consultations, science and technology substitution, training and mentoring, and monitoring and evaluation. Results: The monitoring and evaluation results showed an increase in the level of skills (92.86%) and knowledge (166.67%) of partners after attending SketchUp and Cash Book training. These results show that community partnership activities have been carried out effectively. Conclusion: This activity improves partners' skills in designing three-dimensional products. Digital financial records also help MSME owners make quick and accurate economic decisions.
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Anik Yuesti Antari, Ni Komang Rahayu Ariani, Ni Ciri Santi Arwata, I Gusti Agung Bayudha Astakoni, I Made Purba Budanti, Ni Putu Lion Budiantini, Ni Kadek Novita Desak Ayu Sriary Bhegawati Dewi, Ni Kadek Cintya Dewi, Ni Nyoman Santi Dewi, Ni Wayan Ratna Sari Dewi, Putu Arya Pradnya Dewi, Rai Ayu Santika Puspa Febriyanti, Ni Luh Putu Tara Verjinia I Gede Cahyadi Putra I Gusti Agung Bayudha Arwata I Kadek Listawan I Kadek Satria Nova I Ketut Sassu Budi Satwam I Ketut Setia Sapta I Made Legawa I Made Sudiana I Made Sudiartana, I Made I Made Yogi Marantika I Nyoman Kusuma Adnyana Mahaputra I Nyoman Kusuma Adnyana Mahaputra I Putu Tedi Pegas Pratama I Wayan Sujana Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Maria Sherly Ekayani Nahak Murti, Ni Putu Mita Ari Ni Kadek Lisnayanti Ni Kadek Lita Dwiyanti Ni Kadek Pini Ari Ni Komang Kris Muliartini Ni Luh Gede Novitasari Ni Luh Gede Novitasari Ni Luh Putu Noviyanti Ni Luh Putu Ratih Widyastuti Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Putu Angelie Divani Darma Putri Ni Putu Ayu Mirah Mariati Ni Putu Ika Candra Kirani Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Nita Anggraini Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Shinta Dewi Ni Putu Yeni Astiti Ni Wayan Eka Purnami Asih Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Kepramareni Putu Risma Yunika Rismawati Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Srinita, Ni Wayan Tri Djoko Setyono Widyantari, Ida Ayu Putu Surya Yenny Verawati Yudistira Adnyana, Yudistira