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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 Abdimas Mandiri The Indonesian Journal of Accounting Research ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING BERNAS: Jurnal Pengabdian Kepada Masyarakat 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 Sustainable Business and Management 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 E-JURNAL AKUNTANSI SENEMA Equity Atestasi : Jurnal Ilmiah Akuntansi
Ni Wayan Rustiarini
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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IMPLEMENTASI POSYANDU ILP DALAM UPAYA PENCEGAHAN STUNTING MENUJU HEALTH GREEN VILLAGE Nyoman Utari Vipriyanti; Ni Made Nopita Wati; Ni Wayan Rustiarini; Ni Nyoman Wahyu Udayani
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.36243

Abstract

Abstrak: Stunting masih menjadi permasalahan global yang memiliki dampak serius sehingga diperlukan upaya untuk menanganinya. Salah satu faktor penyebab stunting yaitu belum optimalnya peran dan pemahaman kader posyandu tentang layanan kesehatan terintegrasi dan tidak adanya alat deteksi dini berbasis digital yang presisi untuk mengidentifikasi kasus stunting. Tujuan kegiatan pengabdian masyarakat ini adalah meningkatkan pengetahuan kader terkait posyandu integrasi layanan primer dan keterampilan kader posyandu dalam penggunaan alat deteksi dini berbasis digital yang presisi untuk mengidentifikasi kasus stunting. Metode yang digunakan yaitu sosialisasi dan penyuluhan dengan tahapan perencanaan, pelaksanaan dan evaluasi. Instrumen yang digunakan dalam melakukan evaluasi yaitu kuesioner dan lembar observasi. Kegatan ini melibatkan sebanyak 20 orang kader posyandu. Hasil kegiatan pengabdian ini menunjukkan peningkatan pengetahuan kader, dimana nilai rata-rata pengetahuan kader posyandu sebelum diberikan sosialisasi dan penyuluhan adalah 66.75 sedangkan setelahnya mejadi 87.50 dengan selisihnya sebesar 20.75. Hal ini menunjukkan bahwa kegiatan sosialisasi dan penyuluhan yang disertai dengan demonstrasi mampu meningkatkan pengetahuan dan ketrampilan kader posyandu.Abstract: Stunting remains a global problem with serious impacts, necessitating efforts to address it. One contributing factor to stunting is the suboptimal role and understanding of integrated health services by Posyandu (Integrated Health Post) cadres and the lack of precise digital-based early detection tools to identify stunting cases. The purpose of this community service activity is to increase cadre knowledge regarding integrated primary care services at Posyandu and their skills in using precise digital-based early detection tools to identify stunting cases. The method used was outreach and counseling with planning, implementation, and evaluation stages. The instruments used in conducting the evaluation were questionnaires and observation sheets. This activity involved 20 Posyandu cadres. The results of this community service activity showed an increase in cadre knowledge, where the average score of Posyandu cadre knowledge before the outreach and counseling was 66.75, while after the outreach and counseling was 87.50, with a difference of 20.75. This indicates that the outreach and counseling activities accompanied by demonstrations can improve the knowledge and skills of Posyandu cadres.
Service Transformation Training as an Effort to Strengthen the Quality of Service of Village Credit Institutions Setiawati, I Gusti Ayu Ety; Praptayani, Luh Anggie Deasy; Yuesti, Anik; Rustiarini, Ni Wayan; Menes, Carmen C.; Madrigal, Dennis Villasor; Alve, Joel Arante; Ituriaga, Christian Angelo B.
Jurnal Abdimas Mandiri Vol. 10 No. 1 (2026)
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v10i1.6748

Abstract

Transforming Village Credit Institution (LPD) services has become an urgent need amidst the competition and dynamics of the global financial system. However, the demand for improved service quality is not matched by human resource knowledge, necessitating service transformation training at microfinance institutions. Furthermore, a limited understanding of service experience and the suboptimal use of digital service channels can undermine customer satisfaction and trust. This community service activity aims to improve the LPD's human resource knowledge in the Kukuh traditional village through training in transforming traditional services into professional patterns. The community service partners are all LPD employees in the Kukuh traditional village who are directly involved in the customer service process. The community service implementation method is designed using a participatory and applied approach. The results of the activity evaluation showed that post-test scores increased for almost all participants compared to the pre-test. This figure indicates an increase in knowledge of the concept of professional service and LPD service transformation. This activity has implications for changing employee perspectives on the meaning of service. Service is no longer perceived as a mere administrative activity but rather as a strategic process for building trust, loyalty, and the LPD's institutional image. Thus, this community service activity not only provides short-term benefits, such as increased knowledge, but also has the potential to encourage sustainable changes in service behavior.
Penguatan Tata Kelola Kelompok Wanita Tani untuk Mewujudkan Healthy Green Village Rustiarini, Ni Wayan; Vipriyanti, Nyoman Utari; Udayani, Ni Nyoman Wahyu; Wati, Ni Made Nopita
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i2.17591

Abstract

Kelompok Wanita Tani (KWT) memiliki peran strategis dalam ketahanan pangan, pemberdayaan ekonomi perempuan, dan pencegahan stunting. Namun, banyak KWT masih menghadapi kelemahan dalam tata kelola organisasi, pengelolaan keuangan, dan perencanaan investasi sehingga membatasi kontribusinya terhadap pembangunan desa berkelanjutan. Kegiatan pengabdian ini bertujuan untuk memperkuat kapasitas KWT Sari Bumi Lestari dalam tata kelola organisasi, pengelolaan keuangan, dan pengembangan investasi kelompok guna meningkatkan keberlanjutan kelembagaan serta mendukung agenda Healthy Green Village di Desa Tuwed, Jembrana, Bali. Program dilaksanakan menggunakan pendekatan partisipatif dan edukatif melalui lima tahapan, yaitu wawancara semi-terstruktur, observasi lapangan, penyuluhan terstruktur, pendampingan intensif, dan evaluasi menggunakan instrumen pre-test dan post-test. Materi penyuluhan mencakup tiga aspek utama, yaitu penguatan tata kelola organisasi, pengelolaan keuangan dasar, serta perencanaan investasi. Hasil evaluasi menunjukkan peningkatan signifikan pengetahuan peserta dengan skor rata-rata meningkat dari 2,28 menjadi 4,56, yang mengindikasikan efektivitas kegiatan. Secara keseluruhan, kegiatan ini menegaskan bahwa penguatan tata kelola organisasi merupakan titik strategis untuk mengintegrasikan pengelolaan keuangan dan pengembangan investasi sehingga KWT dapat berfungsi sebagai entitas kolektif yang akuntabel, berkelanjutan, dan berdaya ekonomi serta berkontribusi pada ketahanan pangan dan pencegahan stunting.
Audit Committee and Audit Delay Rai Ayu Santika Puspa Dewi; Ni Made Sunarsih; Ni Wayan Rustiarini
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): 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.16.1.2024.139-149

Abstract

Every public company is obligated to submit audited financial reports on time. However, several companies could not publish the report within the specified period (audit delay). This study investigates the role of audit committee characteristics on audit delay. Audit committee characteristics are reviewed from 5 variables, namely member size, educational background, gender, meeting number, and tenure on audit delay. The study was conducted at manufacturing companies listed on the Indonesian Stock Exchange for three years, namely 2019-2021. The analysis technique uses multiple linear regression. The results of statistical tests found that the number of audit committees and female audit committees was proven to reduce audit delays. However, educational background in accounting and business, number of meetings, and tenure do not affect audit delay.
OPTIMALISASI SISTEM PENCATATAN LOGAM MULIA BERBASIS MICROSOFT EXCEL PADA TOKO EMAS NOTINA I Made Agus Juliantara; Ni Wayan Rustiarini; Putu Cita Ayu
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat ini dilaksanakan di Toko Emas Notina Klungkung merupakan salah satu usaha yang bergerak di bidang penjualan perhiasan emas dan logam mulia yang berlokasi di Jalan Diponegoro No. 36, Semarapura Kelod Kangin, Kecamatan Klungkung, Kabupaten Klungkung. Berdasarkan hasil observasi, telah ditemukan kendala, yaitu belum optimalnya proses pencatatan keluar masuk logam mulia yang masih dilakukan secara manual dengan menggunakan buku. Kegiatan yang dilaksanakan meliputi observasi, pelatihan sistem pencatatan logam mulia menggunakan Microsoft Excel, serta pendampingan terhadap penggunaan Microsoft Excel. Hasil kegiatan menunjukkan pentingnya penggunaan dan penerapan Microsoft Excel membantu mitra dalam melakukan pencatatan keluar dan masuk logam mulia secara lebih terstruktur. Program kerja yang diusulkan diterima dengan baik oleh mitra dan diharapkan mampu meningkatkan efisiensi pencatatan pada Toko Emas Notina Klungkung.
Challenges and Benefits of Implementing Corporate Social Responsibility in MSMEs Ida Ayu Lidya Primadona; Ni Wayan Rustiarini; Rismawati
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9013

Abstract

The growth of the tourism sector in Bali has a positive impact on the development of MSMEs. MSME players also need to apply the concept of sustainability in their operational activities to support sustainable tourism, one of which is through Corporate Social Responsibility (CSR) practices. This research explores in depth the perceptions of MSME owners towards CSR practices and the benefits obtained from CSR practices. This study also analyzes the challenges faced by MSMEs in implementing CSR. This study is qualitative research using the interview method in data collection. Interviews were conducted with two food and beverage MSME owners in Denpasar City. The results show that MSME owners need to understand the concept of sustainability fully. However, they have awareness regarding the impact of business operations on stakeholders. However, small business owners have several challenges, such as limited resources and finances, so they have yet to focus on CSR activities. The findings imply the critical role of academics and government in assisting MSME owners in adopting the concept of sustainability in their business practices.
What Drives Corporate Social Responsibility Disclosure? Evidence from Indonesian Manufacturing Firms Ni Putu Ayuni Candra Dewi; Putu Wenny Saitri; Ni Wayan Rustiarini
JUSTBEST Journal of Sustainable Business and Management Vol. 6 No. 1 (2026): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/justbest.6.1.19-29

Abstract

Corporate social responsibility (CSR) disclosure has become an increasingly important aspect of corporate transparency, particularly in industries with significant social and environmental impacts. However, empirical evidence regarding the determinants of CSR disclosure remains inconclusive, especially in emerging markets such as Indonesia. This study examines the influence of profitability, consumer proximity, media exposure, environmental sensitivity, and tax aggressiveness on CSR disclosure among manufacturing companies listed on the Indonesia Stock Exchange during 2020–2022. Using purposive sampling, this study resulted in 297 firm-year observations. Data were analyzed using multiple linear regression after classical assumption tests were conducted. The findings reveal that media exposure and tax aggressiveness have a significant positive effect on CSR disclosure, suggesting that companies tend to increase transparency of social responsibility to enhance public communication and maintain legitimacy amid potentially controversial fiscal practices. In contrast, profitability, consumer proximity, and environmental sensitivity do not significantly affect CSR disclosure. These findings indicate that CSR disclosure in Indonesian manufacturing firms is driven more by reputational concerns and external communication pressures than by financial capability or operational characteristics. This study contributes to the CSR literature by integrating financial performance, stakeholder visibility, industry characteristics, and fiscal behavior into a single empirical framework. By examining these multidimensional determinants simultaneously in Indonesian manufacturing firms, the study provides a more comprehensive understanding of the factors driving CSR disclosure in an emerging market setting.
National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province I Nyoman Kusuma Adnyana Mahaputra; Ni Wayan Rustiarini; Ni Putu Nita Anggraini; I Made Sudiartana
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 1 (2018): April - July 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i1.1118

Abstract

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.
Modal intelektual dalam menjaga stabilitas kinerja keuangan di masa krisis Covid-19 Agus Wahyudi Salasa Gama; Ni Putu Yeni Astiti; Ni Wayan Rustiarini
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 7 No. 4 (2021): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020211394

Abstract

Pandemi COVID-19 mendatangkan dampak buruk pada seluruh sektor termasuk perekonomian. Kinerja perbankan menjadi terganggu akibat permasalahan-permasalah yang ditimbulkan dari pandemi COVID-19. Kondisi saat ini menuntut inovasi pada operasional perbankan untuk mengatasi permasalahan kinerja akibat pandemi. Modal intelektual merupakan sumber daya pengetahuan yang diharapkan dapat mengatasi masalah seperti saat ini. Penelitian ini bertujuan meneliti pengaruh modal intelektual pada kinerja perbankan pada masa sebelum dan saat pandemi. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Sampel pada penelitian ini adalah seluruh perbankan yang terdaftar pada Bursa Efek Indonesia. Teknik analisis yang dipergunakan adalah analisis regresi linear berganda dan odds ratio. Temuan penelitian ini adalah modal intelektual berpengaruh pada kinerja keuangan perbankan pada masa sebelum maupun setelah terjadinya pandemi Covid-19. Modal intelektual dapat memberikan kontribusi positif pada stabilitas kinerja keuangan.
Co-Authors A. A. Ketut Sudiana Agus Wahyudi Salasa Gama Ak. S.E. Desak Nyoman Sri Werastuti . Alve, Joel Arante 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 Agus Juliantara 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 Ida Ayu Lidya Primadona Ituriaga, Christian Angelo B. Kadek Dego Nyampuh Wijaya Satria Sari Listya Dewi, Ni Kadek Luh Komang Merawati Made Ariandini, Ida Ayu Madrigal, Dennis Villasor Maria Sherly Ekayani Nahak Menes, Carmen C. 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 Putu Noviyanti Ni Luh Putu Ratih Widyastuti Ni Made Nopita Wati Ni Made Satya Utami Ni Made Sunarsih Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Iin Purnama Sari Ni Nyoman Wahyu Udayani Ni Nyoman Wahyu Udayani Ni Putu Angelie Divani Darma Putri Ni Putu Ayu Mirah Mariati Ni Putu Ayuni Candra Dewi 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 Nyoman Utari Vipriyanti Praptayani, Luh Anggie Deasy Primadona, Ida Ayu Lidya Putra, I Putu Mega Juli Semara Putrawan, I Gusti Ngurah Putri, Ni Ketut Wahyu Putu Cita Ayu Putu Kepramareni Putu Risma Yunika Putu Wenny Saitri Rai Ayu Santika Puspa Dewi Rismawati Rismawati Sudirman Sang Ayu Putu Darmayanti Sari, Ni Komang Santi Yullia Satwam, I Ketut Sassu Budi Setiawati, I Gusti Ayu Ety Srinita, Ni Wayan Tri Djoko Setyono Wati, Ni Made Nopita Widyantari, Ida Ayu Putu Surya Yudistira Adnyana