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All Journal Jurnal Pengabdian UntukMu NegeRI Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI JAZ: Jurnal Akuntansi Unihaz Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Diseminasi : Jurnal Pengabdian kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Nasional Manajemen Pemasaran dan SDM Management and Accounting Expose Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis ALMUJTAMAE: Jurnal Pengabdian Masyarakat Akuntansi'45 Batara Wisnu : Indonesian Journal of Community Services Accounting Research Unit (ARU JOURNAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Medani : Jurnal Pengabdian Masyarakat Enrichment: Journal of Multidisciplinary Research and Development El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akademi Akuntansi Indonesia Padang Journal of Ekonomics, Finance, and Management Studies Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu As-Syirkah: Islamic Economic & Financial Journal
Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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Journal : Akuntansi'45

 1 
Analisis Komparatif Praktik Akuntansi pada Perusahaan Multinasional : Studi Kasus Laporan Keuangan Perusahaan Terdaftar di Bursa Efek Indonesia Sri Fitriani; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3336

Abstract

This study aims to compare accounting practices between multinational companies, and domestic companies listed on the Indonesia Stock Exchange. The research method involves collecting data from five sample companies selected through purposive sampling method. Analyses were conducted using quantitative and qualitative approaches. The results showed significant differences in accounting practices between the two types of companies. The implications of these findings for the harmonisation of accounting standards and supervision of financial reporting practices in Indonesia are discussed in depth. The methodology of this study involved the use of purposive sampling method to select five sample companies. Analyses were conducted with a quantitative approach using t-test and qualitative approach to understand the differences in accounting practices. Descriptive statistical analysis techniques were used to describe the characteristics of the sample. Classical assumption tests were performed to ensure the reliability of the regression analysis. In addition, tests of normality, multicollinearity, heteroscedasticity, and autocorrelation were applied to validate the regression model. The results showed significant differences in accounting practices between multinational and domestic companies. Multinational companies tend to apply different recognition, measurement, and disclosure methods in their financial statements compared to domestic companies. Although specific figures were not included, these findings
Analisis Pengaruh Penggunaan Uang Elektronik Terhadap Gaya Hidup Generasi-Z di Kota Denpasar Gde Bagus Pradipta Nandana Putu; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3337

Abstract

Generation Z, known for their familiarity with technology, is increasingly using electronic money (e-money) in transactions. This research aims to analyze the influence of e-money use on the lifestyle of generation Z in Denpasar City. Data was collected through a survey of 57 generation Z respondents in Denpasar City. The research results show that the use of e-money has a significant influence on lifestyle, level of participation in social and economic activities, and perceptions about generation Z's financial management so that they do not behave consumptively. This research provides implications for stakeholders in formulating appropriate policies and programs for generation Z, as well as for generation Z themselves in managing their finances and lifestyle more wisely.
Tingkat Kepercayaan Masyarakat Terhadap Cryptocurrency Sebagai Alat Investasi Kadek Srestiyani; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3340

Abstract

Apart from conventional currency, Cryptocurrency can also be used as an investment asset. However, Cryptocurrency is famous for its high level of volatility, where this investment can produce large profits and losses in a short time. Seeing this opportunity, many people are starting to be interested in investing in this instrument. Various responses and assessments have developed in society regarding this investment, especially in Indonesia. At the beginning of its appearance, people were skeptical about the results offered. And quite a few also assume that this investment is nothing more than a fraudulent scheme. However, as time goes by, and as information spreads easily, people begin to understand and believe in this type of investment and start investing on a small to massive scale. Even now, some people still believe that Cryptocurrency investment is a scam. This research aims to collect data on how much trust the Indonesian people have in investing in Cryptocurrency. This research method uses a quantitative method, namely using primary data in the form of a questionnaire distributed to the people of Denpasar City. With a population of 30 people and a sample calculated using the Slovin formula of 30. Based on this research, the level of trust has no significant effect on cryptocurrency as an investment tool. There are many factors that influence people's confidence in investing in cryptocurrencies.
Pengaruh Penerapan Green Accounting Terhadap Corporate Social Responsibility di Bank Perkreditan Rakyat Sukawati Pancakanti Putu Ayu Nandita Dewanti Aderia Putri; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3342

Abstract

This research attempts to ascertain how Green Accounting influences Corporate Social Responsibility at BPR Sukawati Pancakanti. This research uses explanatory and quantitative methods. This research involved 55 employees of BPR Sukawati Pancakanti. In this research, data was collected through questionnaires. Next, IBM SPSS Statistics 24 was used for data analysis. The results of the study showed that the use of green accounting greatly enhanced corporate social responsibility, as evidenced by regression test results that were 0.000 < 0.05. Only the impact of integrating green accounting on corporate social responsibility is covered in this study. Therefore, only one branch of the Sukawati Pancakanti People's Credit Bank was the sample and population studied. Therefore, there is an opportunity for other researchers to take up the same theme with a larger sample. It is anticipated that this study will lead to more knowledge about the application of Green Accounting for Corporate Social Responsibility in the future.
Pengaruh Soft Skill dan Hard Skill pada Mahasiswa Tingkat Akhir Program Studi Akuntansi Terhadap Kesiapan Kerja Studi Kasus pada Generasi Z di Kota Denpasar Putu Wulan Karnia Dewi; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3349

Abstract

This research purposes is as a tool for analyze the influence both of soft skills and hard skills on work alertness, especially in the generation Z who are the successors of the nation. This research used explanatory methods and quantitative approaches. The samples that used for this research were 36 Gen-Z samples. The technique used for data collection for this research was from survey questions using the Likert Scale's method. The sampling method used probability with a measurement technique using simple random sampling. The final result of this research is that in path analysis it can be recapitulate that Soft Skills (X1) have a positive impact and significant effect on Work Alertness (Y) with a greater t-value. from the t-table (4.082 > 2.011) and level of significant (0.000 < 0.05). Meanwhile, Hard Skill (X2) have a positive impact and significant effect on Work Alertness (Y) with the t-calculated and the t-table value, where the t-calculated have more value than the t-table value (3.082 > 2.011) and level of significant is (0.001 < 0.05).
Pengaruh Isu Overtourism Terhadap Sustainable Tourism Yang Ada di Bali Ni Putu Wisna Nadya Baby Bellinda; Putu Sri Arta Jaya Kusuma
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3358

Abstract

Abstract The global economy has suffered as a result of the COVID-19 health crisis, particularly the travel and tourism industry. The COVID-19 pandemic has caused major losses for the tourism industry. However, as the impact of COVID-19 decreases, current tourism behavior causes the possibility of overtourism. Over the past few years, the desire for “revenge tourism” has increased as a result of negative feelings caused by the COVID-19 pandemic. Excessive tourism also has a negative social impact from a psychological point of view, but from a psychological point of view, it may be due to negative emotions accumulated over a period of time. Bali is also facing poor sustainable tourism development after the drastic economic decline caused by the COVID-19 pandemic. With the excessive increase in the number of tourists, will this have a negative impact on sustainable tourism development in Bali? This research was created to find out whether the overtourism that is being rumored will have an impact on workers for tourism development in Bali after the COVID-19 pandemic occurred several years ago.
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Arlita, G.A. Desy Ayu Niata Sari, Luh Ayu Pramita Indraswari, I Gusti Agung Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Gusti Agung Ayu Pramita Indraswari I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya I.G.A Desy Arlita Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Komang Ayu Malini Kriswari Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Kustina, Ketut Tanti Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Lusi Arianti, Ni Komang Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Wisna Nadya Baby Bellinda Pramesti Ningsih, Ni Made Widiastuti Prianti, Ni Kadek Ayu Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yuuka Narita Putri, Ni Made