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All Journal Jurnal Ekonomi dan Bisnis Jagaditha JURNAL PSIKOLOGI UDAYANA JAM : Jurnal Aplikasi Manajemen Adimas : Jurnal Pengabdian Kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Jurnal Abdi: Media Pengabdian Kepada Masyarakat Abdimasku : Jurnal Pengabdian Masyarakat Jurnal EMA (Ekonomi Manajemen Akuntansi) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Bisnis Hospitaliti Jurnal Abdi Masyarakat Indonesia Bakti Budaya: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Innovative and Creativity Review of Management, Accounting, and Business Studies JAS (Jurnal Akuntansi Syariah) J-CEKI
Komang Sri Widiantari
Program Studi Psikologi, Fakultas Kedokteran, Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (STUDI EMPIRIS SUB SEKTOR MAKANAN DAN MINUMAN PERIODE 2021-2023) Putri, Mutiara Sani; Dewi, Putu Pande R. Aprilyani; Kusuma, Putu Sri Arta Jaya; Widiantari, Komang Sri
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.783

Abstract

The increase in domestic consumption, particularly in the food and beverage subsector, has contributed to the growth of Indonesia's economy. Among the most crucial economic sectors in Indonesia is the food industry. This study examines the execution of good corporate governance as a factor influencing the financial performance of companies. Good Corporate Governance (GCG) is defined as the division of responsibilities between shareholders, supervisors, and stakeholders in managing the company. GCG aims to enhance the company's value and ensure that each party has clear responsibilities. The objective of this study is to determine the effect of the board of commissioners, the board of directors, managerial ownership, and institutional ownership on financial performance. The research uses secondary data, with a sample size of 55 manufacturing companies in the food and beverage sub-sector for the period of 2021-2023. The analytical technique used is multiple linear regression. According to the study's outcomes, the board of commissioners has a positive and significant effect on financial performance. The board of directors has a positive and significant effect on financial performance. Managerial ownership has a positive and significant effect on financial performance. Institutional ownership has a positive and significant effect on financial performance
Strategi Komunikasi Dalam Sosialisasi Pemilu Untuk Memotivasi Masyarakat Dalam Menggunakan Hak pilih melalui Instagram Widiantari, Komang Sri; Maharani, Dian Putri
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/p0q99605

Abstract

Public participation in elections is important to strengthen democracy. Communication strategies through Instagram are important to raise awareness of this. With public education and strong campaigns, this strategy can build a better understanding of the importance of elections. Instagram acts as a strategic tool in stimulating public participation. This research shows the importance of effective communication strategies in encouraging participation through Instagram in the context of elections. It shows that video content and posts can shift people's paradigms and trigger their interest in participating as agents of change in building democracy.
Pemberdayaan Masyarakat melalui Sosialisasi Pengelolaan Sampah di Pasar Rakyat Pakraman Pohgading Denpasar Bali Resubun, Richard Irianto; Sari, Desak Made Febri Purnama; Martini, Ida Ayu Oka; Widiantari, Komang Sri
Jurnal Abdi Masyarakat Indonesia Vol 5 No 3 (2025): JAMSI - Mei 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1804

Abstract

Masalah utama yang dihadapi di Pasar Rakyat Pakraman Pohgading, Desa Ubung Kaja, Denpasar Bali adalah tingginya volume sampah yang dihasilkan setiap hari. Kurangnya kesadaran dan partisipasi para pedagang dalam memilah serta mengelola sampah berdampak negatif terhadap kebersihan dan kesehatan lingkungan sekitar. Oleh karena itu, program pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman pedagang mengenai pentingnya pengelolaan sampah yang efektif. Pendeka-tan yang digunakan melibatkan sosialisasi langsung dengan metode interaktif dan komunikatif, serta pemanfaatan media poster sebagai alat edukasi. Program ini akan dilaksanakan selama jam operasional pasar, tetapi pada waktu yang lebih lengang agar tidak mengganggu proses jual beli. Hasil dari program ini menunjukkan adanya peningkatan yang signifikan dalam kesadaran dan perilaku pedagang terkait pemilahan serta pengelolaan sampah. Ditemukan bahwa dukungan dari pemerintah daerah dan pihak pengelola pasar sangat dibutuhkan. Dengan adanya program ini memberikan pengetahuan dan mampu mendorong pemberdayaan masyarakat dalam pengelolaan sampah berkontribusi besar dalam mewujudkan lingkungan pasar yang lebih higienis dan sehat serta mendukung kebijakan pemerintah terkait pengelolaan sampah secara berkelanjutan.
Agresivitas Pajak dan Kepemilikan Manajerial Terhadap Pengungkapan CSR Dalam Mewujudkan SDGs Widiantari, Komang Sri; Dewi, Ni Kadek Linda Kristya
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 9, No 1 (2024): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v9i1.395

Abstract

Penelitian ini bertujuan untuk memberikan gambaran variabel yang mempengaruhi CSR oleh perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia pada periode 2020 hingga 2022. Dalam penelitian ini, pengungkapan CSR adalah variabel dependen, dan independennya adalah agresivitas pajak dan kepemilikan manajerial. Populasi dalam penelitian ini adalah industri tekstil dan garmen yang terdaftar di Bursa Efek Indonesia dari tahun 2020 sampai 2022. Studi ini menggunakan data sekunder dari laporan keuangan dari Bursa Efek Indonesia yang dipilih berdasarkan kriteria. Uji data termasuk tes asumsi klasik, uji koefisien regresi linier berganda, uji determinasi, uji korelasi, dan uji hipotesis. Hasil penelitian menunjukkan bahwa variabel agresivitas pajak tidak mempengaruhi pengungkapan CSR dan variabel kepemilikan manajerial mempengaruhi pengungkapan CSR di perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022.
Pemanfaatan Sosial Media Guna Mendukung Kemajuan Demokrasi pada Pemilih Pemula Dalam Pemilu Tahun 2024 Widiantari, Komang Sri; Putra, Anak Agung Ngurah Pramana
Bakti Budaya: Jurnal Pengabdian kepada masyarakat Vol 8 No 1 (2025): 2025: Edisi 1
Publisher : Faculty of Cultural Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/bakti.12570

Abstract

This community service is carried out to provide knowledge to the people of Dauh Puri Village in the 2024 general election. The political participation of the community in voting has a significant influence on the candidate pairs that will be selected in the General Election. This service is aimed at increasing knowledge, awareness and participation of the people of Dauh Puri Village regarding their rights and obligations in elections and the importance of their contribution to the 2024 elections. The method of implementing this service uses socialization both directly and via Tiktok social media which includes planning, implementation and evaluation with Dauh Puri Village which is then analyzed descriptively. This socialization activity aims to provide education and convey information to the people of Dauh Puri Village so that they become more aware of the importance of their participation in the 2024 elections. Through this activity, the results of this service show that knowledge, awareness and participation of voters in Dauh Puri Village, West Denpasar have increased. , Denpasar, Bali regarding rights and obligations in general elections so that intelligent and quality general elections can be carried out in the future. === Pengabdian masyarakat ini dilakukan untuk memberikan pengetahuan kepada masyarakat Kelurahan Dauh Puri dalam pemilihan umum 2024. Partisipasi politik masyarakat memilih pengaruh yang signifikan terhadap pasangan calon yang akan dipilih dalam pemilihan umum (pemilu). Pengabdian ini ditujukan untuk meningkatkan pengetahuan, kesadaran, dan partisipasi masyarakat Kelurahan Dauh Puri tentang hak dan kewajiban dalam pemilu serta pentingnya kontribusi mereka pada pemilu 2024 nantinya. Metode pelaksanaan pengabdian ini menggunakan sosialisasi, baik secara langsung maupun melalui media sosial TikTok yang meliputi perencanaan, pelaksanaan, dan evaluasi dengan Kelurahan Dauh Puri yang selanjutnya dianalisis secara deskriptif. Kegiatan sosialisasi ini bertujuan memberikan edukasi dan menyampaikan informasi kepada masyarakat Kelurahan Dauh Puri agar makin sadar akan pentingnya partisipasi keterlibatannya dalam pemilu 2024. Melalui kegiatan ini, hasil dari pengabdian ini menunjukkan bahwa meningkatnya pengetahuan, kesadaran, dan partisipasi pemilih di Kelurahan Dauh Puri, Denpasar Barat, Denpasar, Bali tentang hak dan kewajiban dalam pemilu sehingga pemilu yang cerdas dan berkualitas dapat terlaksana pada masa yang akan datang.
THE MEDIATING EFFECT OF CUSTOMER SATISFACTION ON BEHAVIORAL INTENTIONS FOR ECOTOURISM EVIDENCE FROM BALI Jaya, I Putu Gede Iwan Trisna; Hadi, I Gusti Ngurah Widya; Widiantari, Komang Sri
Jurnal Aplikasi Manajemen Vol. 16 No. 3 (2018)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.743 KB) | DOI: 10.21776/ub.jam.2018.016.03.09

Abstract

This study aims to measure the effect of destination image and perceived value, as well as customer satisfaction on the tourists' behavioral intentions in visiting the ecotourism object of Geopark Bangli. The research population is foreign tourists. The sample size was set at 179 people. The respondents were selected using convenience sampling technique from tourists who already know that Geopark Kintamani Bangli is an ecotourism attraction and gets an appreciation as a world cultural heritage. The data is processed and analyzed using SEM through PLS software. The results show that destination image, perceived value, and customer satisfaction have a positive and significant effect on the Behavioral Intentions. Perceived value has a higher correlation coefficient value when it is compared to the destination image and satisfaction. This indicates that managers of the attractions object and travel must adjust the cost spent by the tourists to the advantage they get. Other indicators of the perceived value that should be the material evaluation are functional value and emotional value. This indicates that tourists who visit the place considering the service and pleasure they received during the visiting.
Optimalisasi Peran Bank Sampah Untuk Mendukung Ekonomi Dan Kebersihan Desa Sumerta Kauh Di Banjar Kelandis Lestari, Ni Putu Intan; Widiantari, Komang Sri
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v9i2.11704

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan peran Bank Sampah dalam mendukung ekonomi dan kebersihan di Desa Sumerta Kauh, Banjar Kelandis. Metode yang digunakan dalam pelaksanaan kegiatan ini adalah pendekatan partisipatif, di mana mahasiswa bekerja sama dengan masyarakat setempat untuk mengelola sampah secara lebih efektif. Kegiatan yang dilakukan meliputi sosialisasi pentingnya pengelolaan sampah, pelatihan pemilahan sampah, dan pengelolaan Bank Sampah yang bertujuan untuk mengubah sampah menjadi barang yang bernilai ekonomi. Selain itu, mahasiswa juga membantu dalam merancang dan mengimplementasikan sistem pengumpulan sampah yang lebih terstruktur. Hasil dari kegiatan ini menunjukkan bahwa masyarakat semakin sadar akan pentingnya pengelolaan sampah dan mulai aktif berpartisipasi dalam program Bank Sampah. Dengan adanya kegiatan ini, Bank Sampah di Desa Sumerta Kauh tidak hanya berperan dalam menjaga kebersihan lingkungan, tetapi juga memberikan manfaat ekonomi kepada masyarakat, seperti pengolahan sampah menjadi kompos atau kerajinan daur ulang. Pembahasan lebih lanjut menyatakan bahwa meskipun ada peningkatan partisipasi, masih diperlukan upaya berkelanjutan untuk memastikan keberhasilan jangka panjang, seperti pelatihan lebih lanjut dan pemantauan program. Dengan demikian, kegiatan pengabdian masyarakat ini memberikan kontribusi positif terhadap kebersihan dan perekonomian desa melalui pengelolaan sampah yang lebih efektif dan berkelanjutan. Kata Kunci: Pengelolaan sampah, Bank Sampah, Kebersihan Lingkungan
Peran Literasi Keuangan dalam Memoderasi Pengaruh Praktik Akuntansi terhadap Akurasi Laporan Keuangan UMKM Ni Ketut, Mirah Lestari; Widiantari, Komang Sri
Economics and Digital Business Review Vol. 7 No. 1 (2025): Agustus - Januari
Publisher : STIE Amkop Makassar

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

Abstract

This study aims to analyze the effect of recording quality, compliance with SAK EMKM, and account separation on the financial reporting accuracy of MSMEs, with financial literacy as a moderating variable. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to 180 respondents from coffee shop MSMEs in North Kuta District, Badung Regency, Bali. The results indicate that recording quality, SAK EMKM compliance, and account separation have a positive and significant impact on financial reporting accuracy. Financial literacy strengthens the relationship between recording quality and account separation with reporting accuracy, while its moderating effect on SAK EMKM compliance is marginal. The model explains 56% of the variance in financial reporting accuracy (R² = 0.56) with good predictive relevance (Q² = 0.38). The findings highlight that financial literacy is a crucial contingency factor enhancing the effectiveness of accounting practices among MSMEs. Improving financial literacy, along with training in SAK EMKM implementation and digital bookkeeping systems, is essential to strengthen the accuracy and accountability of MSME financial reports.
Financial Literacy Can Overcome Barriers To MSME Financing: Evidence From Indonesia Suidarma, I Made; Widiantari, Komang Sri; Masno, Masno; Sukarnasih, Desak Made; Armanid, Aura; Marsudiana, I Dewa Nyoman
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.2050

Abstract

This study aims to analyze the influence of financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy on financing constraints for Micro, Small, and Medium Enterprises (MSMEs). The research population comprises 16,574 MSMEs in Badung Regency, Bali, Indonesia. This study uses primary data from questionnaires distributed via social media using Google Forms to respondents according to the criteria. The data collection technique used a questionnaire consisting of respondents' identities and six points related to financial literacy, measured by a 5-point Likert scale. Sampling used random sampling; the number of samples was measured using the Yamane formula approach to obtain a sample of 391 MSMEs. The data analysis method uses SEM-PLS, with the help of the SmartPLS tool, to test external models, internal models, and hypotheses. The study results revealed that financial literacy, debt management literacy, budgeting literacy, banking service literacy, and bookkeeping literacy positively influence financial constraints in MSMEs. A better understanding of debt management and bookkeeping also reduces financial constraints. This research expands the financial management theory by integrating five dimensions of financial literacy in one comprehensive model, which helps MSMEs improve financial literacy and reduce barriers to access to financing for sustainable business growth.
Meningkatkan Kompetensi Karier Mahasiswa melalui Fleksibelitas Kebijakan Pertukaran Internal Lintas Program Studi Widhiadyani, Pande Ketut Ratih; Widiantari, Komang Sri; Suidarma, I Made
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.10175

Abstract

Improving student career competency is a key focus that is increasingly being intensified in higher education. A policy that can support the flexibility to achieve this goal is through student exchanges across study programs within the same university. This policy provides students with the freedom to take courses from other study programs, thus broadening their horizons and skills beyond their primary field of study. This community service project aims to explore the impact of this policy on student career competency. The method used was observation and interviews with students who had the opportunity to participate in the cross-study program exchange program. The results of the community service program indicate that flexibility in choosing courses across study programs not only improves academic ability but also students' interpersonal skills and adaptability. Thus, the internal exchange policy across study programs can be an effective strategy in improving students' preparation for facing the challenges of an increasingly dynamic workplace.
Co-Authors Antara, I Putu Surya Ariwangsa, I Gusti Ngurah Oka Armanid, Aura Basmantra, Ida Nyoman Desak Made Febri Purnama Sari Desak Made Sukarnasih Dewi, Ni Kadek Linda Kristya Hadi, I Gusti Ngurah Widya I G. A. Desy Arlita I Made Suidarma I Putu Gede Iwan Trisna Jaya Ida Ayu Oka Martini Laksmi, Kadek Wulandari Lestari, Ni Putu Intan Mahadewi, Ida Ayu Gd. Dian Febby Maharani, Dian Putri Maharani, Made Diah Pradnya Maharipa, I Kadek Setya Obi Marsudiana, I Dewa Nyoman Masno, Masno Ni Ketut, Mirah Lestari Parasari, Nyoman Sri Manik Pramesti, Ni Putu Desya Arimasrani Putri Purnama, Ni Wayan Dinda Putra, Anak Agung Ngurah Pramana Putra, I Gede Krisna Sedana Putri, Mutiara Sani Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Resubun, Richard Irianto Safitri, Ni Komang Samitha, Sang Made Dwi Okayana Sanluis, Ni Putu Egix Putri Sari, Luh Ika Manika Vos, Marie Estelle Sambow Widhiadyani, Pande Ketut Ratih Wita Indrayani, I Gusti Ayu Putu Yohanes Kartika Herdiyanto