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All Journal Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi The International Journal of Accounting and Business Society WICAKSANA: Jurnal Lingkungan dan Pembangunan Golden Ratio of Finance Management SENTRI: Jurnal Riset Ilmiah INSANTA: JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Social Service and Empowerment Jurnal Ilmiah Administrasi Publik
Dewi, Anak Agung Istri Pradnyarani
Universitas Warmadewa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Physics Social Sciences

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Sinergi Pentahelix untuk Pembangunan Berkelanjutan: Pemberdayaan Masyarakat melalui Program KKN-PMM di Kelurahan Tonja Anak Agung Istri Pradnyarani Dewi; Putu Yudha Asteria Puteri; I Gede Nyoman Carlos W. Mada
Journal of Social Service and Empowerment Vol. 2 No. 2 (2025): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v2i2.668

Abstract

ABSTRACT Sustainable development is a global agenda that requires multi-stakeholder involvement in integrating economic, social, and environmental dimensions. The pentahelix collaboration model—engaging government, business, academia, communities, and the media—has proven to be an effective strategy in accelerating the achievement of the Sustainable Development Goals (SDGs). The Community Service Program (Kuliah Kerja Nyata – Program Pemberdayaan Masyarakat, KKN-PMM) of Warmadewa University in Kelurahan Tonja, North Denpasar, was designed to implement pentahelix synergy through four main pillars: physical health, mental health, financial well-being, and environmental preservation. The implementation methods included observation, participatory training, mentoring, and joint community actions. The results indicate increased awareness and participation among residents in maintaining health, managing MSME finances through simple bookkeeping, utilizing digital marketing, and actively engaging in environmental cleanliness initiatives. Cross-sector synergy has strengthened social cohesion, encouraged local innovation, and created a sustainable empowerment model. This program contributes theoretically by enriching the literature on pentahelix-based community empowerment and practically by serving as a reference for developing thematic community service programs in higher education to support the achievement of SDGs at the local level. Keywords: pentahelix, sustainable development, community empowerment, KKN-PMM, SDGs.   ABSTRAK Pembangunan berkelanjutan merupakan agenda global yang menuntut keterlibatan multipihak dalam mengintegrasikan dimensi ekonomi, sosial, dan lingkungan. Model kolaborasi pentahelix—yang melibatkan pemerintah, dunia usaha, akademisi, komunitas, dan media—telah terbukti menjadi strategi efektif dalam mendorong percepatan capaian Sustainable Development Goals (SDGs). Kegiatan Kuliah Kerja Nyata – Program Pemberdayaan Masyarakat (KKN-PMM) Universitas Warmadewa di Kelurahan Tonja, Denpasar Utara, dirancang untuk mengimplementasikan sinergi pentahelix dalam empat pilar utama: kesehatan fisik, kesehatan mental, kesejahteraan finansial, dan pelestarian lingkungan. Metode pelaksanaan meliputi observasi, pelatihan partisipatif, pendampingan, dan aksi nyata bersama masyarakat. Hasil kegiatan menunjukkan peningkatan kesadaran dan partisipasi warga dalam menjaga kesehatan, mengelola keuangan UMKM secara sederhana, memanfaatkan pemasaran digital, serta berperan aktif dalam kegiatan kebersihan lingkungan. Sinergi lintas sektor memperkuat kohesi sosial, mendorong inovasi lokal, dan membentuk model pemberdayaan yang berkelanjutan. Program ini memberikan kontribusi teoretis berupa penguatan literatur pemberdayaan berbasis pentahelix serta kontribusi praktis sebagai acuan pengembangan KKN tematik di perguruan tinggi untuk mendukung pencapaian SDGs di tingkat lokal. Kata kunci: pentahelix, pembangunan berkelanjutan, pemberdayaan masyarakat, kuliah kerja nyata, SDGs.
Makna Akuntabilitas dan Kepercayaan Stakeholder Dalam Penerapan Sistem Akuntansi Berbasis Ai di Perusahaan Jasa Keuangan Indonesia Dewi, Anak Agung Istri Pradnyarani; Putri, Putu Yudha Asteria
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4845

Abstract

Perkembangan teknologi kecerdasan buatan (Artificial Intelligence/AI) telah membawa perubahan signifikan dalam sistem akuntansi modern, terutama di sektor jasa keuangan yang menuntut efisiensi, transparansi, dan akuntabilitas tinggi. Penelitian ini bertujuan untuk memahami makna akuntabilitas dan kepercayaan stakeholder dalam penerapan sistem akuntansi berbasis AI di perusahaan jasa keuangan Indonesia. Pendekatan yang digunakan adalah kualitatif dengan paradigma interpretatif, dan desain penelitian bersifat fenomenologis interpretatif, yang berfokus pada pemaknaan pengalaman subjektif para akuntan, auditor, manajer keuangan, serta stakeholder eksternal. Data diperoleh melalui wawancara mendalam, observasi terbatas, dan dokumentasi, kemudian dianalisis dengan model interaktif Miles, Huberman, dan Saldaña. Hasil penelitian mengungkap tiga temuan utama. Pertama, munculnya akuntabilitas algoritmik, yakni bentuk pertanggung jawaban baru yang menuntut sistem AI tetap dapat diaudit, dijelaskan, dan dipertanggung jawabkan secara etis. Kedua, terbentuknya kepercayaan digital (digital trust) yang berakar pada tingkat transparansi dan keterbukaan sistem terhadap proses pengambilan keputusan. Ketiga, adanya rekonstruksi peran manusia dalam tata kelola akuntansi, di mana akuntan berfungsi sebagai penafsir hasil sistem dan penjaga nilai etis. Penelitian ini menyimpulkan bahwa keberhasilan penerapan AI dalam akuntansi tidak hanya ditentukan oleh kecanggihan teknologi, tetapi juga oleh kemampuan manusia menjaga integritas, etika, dan kepercayaan publik. Secara teoretis, penelitian ini memperluas konsep akuntabilitas klasik ke arah akuntabilitas hibrid antara manusia dan algoritma; secara praktis, hasilnya menegaskan pentingnya regulasi transparansi algoritmik dan literasi etika digital dalam tata kelola keuangan modern.
Dilema Etis Konsultan Pajak dalam Tax Planning: Studi Fenomenologi Dewi, Anak Agung Istri Pradnyarani; Sudarma, Made; Baridwan, Zaki
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 2 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2018.004.02.6

Abstract

Tax consultant helps the taxpayers taxation. Taxpayer requesting tax consultant do tax planning towards illegal. Tax consultant must adhere to the rules. This poses dilemma. This study was conducted to determine and observe how the tax consulting experience in facing dilemma when making tax planning using the approach of transcendental phenomenology. The results of this study have some form of dilemma is a dilemma due to unclear regulations and sympathy to the client. Through the experience of a tax consultant, this dilemma can be overcome with some consideration is to deepen awareness of rules and build awareness of the taxpayer.
Studi Fenomenologi: Makna Ketidakpatuhan Wajib Pajak Importir Anak Agung Istri Pradnyarani Dewi; Dwika Tirta Mitrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): 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.12.1.2020.84-94

Abstract

This study is entitled "The Meaning of Non-Compliance of the Taxpayer Importers" using the Phenomenology Study of the Surabaya importer taxpayers. The aim is to uncover the meaning of the importer taxpayer regarding non-compliance in taxation. This type of research uses a qualitative approach to the study of phenomenology with an interpretive paradigm. The data used in the study of phenomenological studies are interview data. The data analysis technique used is the phenomenological analysis technique by Sanders (1982). The results of this study indicate that there are bad experiences experienced by importers regarding taxation and the existence of wholesale tax practices as a container to reap huge profits are the two main reasons why importers do not comply. Starting from a bad experience experienced by the informant, until in the end it caused disappointment and distrust again for the person working in the tax authority. The existence of wholesale tax practices as a forum for making large profits is also the main reason for the non-compliance behavior of importers. The synthesis of this research is that the role of the government, especially the DGT, is very influential in suppressing the non- compliance of importers taxpayers. Repairing the system as well as tightening the system is the right thing to overcome non- compliance.
BENTUK IMPLEMENTASI TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH MANDIRI CABANG MATARAM Anak Agung Istri Pradnyarani Dewi; Mulyani Damayanti
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.1.2020.45-58

Abstract

Tanggung jawab sosial atau Corporate Sosial Responsibility (selanjutnya disebut CSR) pada perusahaan sedang banyak diperbincangkan. Hal ini dipengaruhi oleh terjadinya peningkatan keingintahuan perusahaan dan instansi-instansi swasta yang ingin melaksanakan program tanggung jawab sosial di dalam perusahaan mereka. Hal yang sama juga berlaku bagi entitas perbankan dan juga perbankan syariah dalam melaksanakan aktivitas tanggung jawab sosialnya. Beberapa penelitian menyebutkan bentuk pelaksanaan tanggung jawab sosial yang dilakukan oleh bank syariah masih dianggap sebagai alat untuk membentuk citra perusahaan semata yang ujungnya akan menguntungkan pihak perusahaan. Kondisi demikian bertolak belakang dengan filosofi perbankan syariah yang berlandaskan prinsip syariah yang mendorong untuk beroperasi dengan landasan moral, etika, dan tanggung jawab sosial. Melalui pendekatan interpretif dengan metode studi kasus, peneliti ingin mendalami bagaimana program tanggung jawab sosial yang digulirkan perbankan syariah tersebut memiliki manfaat yang besar dan sesuai dengan kebutuhan stakeholder. Hasil penelitian menyebutkan bahwa BSM cabang Mataram telah melakukan tanggung jawab sosial yang sumber pendanannya dikelola oleh Laznas (Lembaga Amil Zakat). BSM cabang Mataram bersama Laznas telah melakukan beberapa program tanggung jawab sosial yaitu program Didik Umat, dimana memberikan santunan untuk biaya pendidikan untuk anak yatim dan dhuafa, dan program Simpati Umat dimana BSM dan Laznas mengadakan program bantuan bencana alam Lombok-Sumbawa, pemotongan hewan qurban untuk masyarakat sekitar yang kurang mampu dan perbaikan masjid.
An Evaluation Of Stakeholder Engagement Practices In Sustainability Reporting Gri 2021 I Dewa Ayu, Eka Pertiwi; Anak Agung, Istri Pradnyarani Dewi; Luh Putu , Lusi Setyandarini Surya
The International Journal of Accounting and Business Society Vol. 34 No. 1 (2026): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2026.34.1.929

Abstract

Purpose - This paper aims to evaluate stakeholder engagement practices in sustainability reporting among publicly listed companies in Indonesia based on the Global Reporting Initiative (GRI) 2021 standards, focusing on how engagement strategies reflect corporate accountability and transparency within an ESG framework. Design/methodology/approach - Using a content analysis approach, this study examines sustainability reports of the top five companies with the best Environmental, Social, and Governance (ESG) performance according to the Katadata Corporate Sustainability Index (KCSI) 2023. The analysis classifies stakeholder engagement actions into three levels: information, response, and involvement based on Morsing and Schultz’s (2006) engagement strategy model and the Stakeholder Engagement Matrix developed by Stocker et al. (2020). Findings - The results reveal that most companies still rely on symbolic engagement patterns characterized by one-way communication and compliance-based reporting (information and response strategies). Only a few companies demonstrate participatory involvement strategies that enable active stakeholder collaboration in decision-making. Sectoral characteristics strongly influence engagement levels, with industries facing higher regulatory and reputational pressures, such as finance, chemicals, and food and beverage, showing more proactive engagement than the plantation or logistics sectors. Practical implications - The study highlights the need for companies to move beyond compliance and adopt transformative engagement strategies that integrate stakeholder perspectives into sustainability governance. Building collaborative and dialogical relationships can enhance legitimacy, ESG performance, and stakeholder trust. Originality/value - This paper provides one of the first empirical analyses of stakeholder engagement quality in sustainability reporting based on GRI 2021 standards in Indonesia. The findings contribute to the development of a stakeholder engagement evaluation model in emerging economies and offer insights into how the depth and breadth of engagement shape corporate sustainability strategies. Paper type - Qualitative research paper (content analysis study)
Firm Characteristics and Carbon Emission Transparency: Evidence from Indonesian Energi Companies in 2024 Ni Wayan Apriyani; A.A. Pt. Agung Mirah Purnama Sari; Anak Agung Istri Pradnyarani Dewi
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2118

Abstract

The objective of this study is to examine how energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2024 disclose their carbon emissions in relation to profitability, leverage, and firm size. The study's urgency stems from the fact that businesses in the energy sector contribute significantly to greenhouse gas emissions, making carbon emission reporting transparency an essential component of establishing a company's reputation and guaranteeing its sustainability. In addition, Indonesia’s emission reduction targets and implementation, as reported by Climate Action Tracker 2024, are still insufficient to keep global warming below 1.5°C. The sampling method employed is saturated sampling (census) based on specific criteria, resulting in 75 observations. This study uses cross-sectional data for the year 2024. The analytical model applied is ordinary least squares (OLS). OLS is chosen as it is a BLUE estimator and is considered the most appropriate method for testing causal relationships among observed variables. Firm size has a positive impact on carbon emission reporting, but profitability and leverage have no effect, according to empirical findings. The study's conclusions contradict legitimacy theory because carbon emission reporting policies are still optional, which encourages businesses to prioritize improving their financial performance. However, large firms tend to increase the transparency of carbon emission reporting as an effort to maintain reputation and obtain social legitimacy. The results are also not in line with stakeholder theory, as firms with high leverage tend to prioritize financial stability over carbon emission reporting, which requires additional costs.
Analisis Implementasi Green Accounting Berbasis Tri Hita Karana pada Pengelolaan Sacred Monkey Forest Sanctuary Anak Agung Erna Listya Dewi; Anak Agung Istri Pradnyarani Dewi; Ni Made Vita Indriyani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112768

Abstract

Penelitian ini berfokus pada kajian penerapan green accounting yang dikaitkan dengan nilai-nilai Tri Hita Karana (THK) dalam pengelolaan kawasan wisata konservasi di Mandala Suci Wenara Wana (Sacred Monkey Forest Sanctuary), Ubud, Bali. Studi ini menggunakan pendekatan kualitatif melalui metode studi kasus untuk memahami praktik pengelolaan lingkungan dalam konteks kearifan lokal Bali. Informan penelitian dipilih secara purposive dan melibatkan pengelola kawasan, staf operasional, masyarakat lokal, serta wisatawan. Data penelitian diperoleh melalui wawancara, observasi lapangan, dan dokumentasi, kemudian dianalisis dengan model analisis interaktif Miles, Huberman, dan Saldaña. Temuan penelitian menunjukkan bahwa penerapan green accounting tercermin melalui berbagai aktivitas pengelolaan lingkungan, seperti pengalokasian biaya konservasi, pencatatan biaya lingkungan, pelaksanaan program sterilisasi satwa, pengolahan limbah melalui fasilitas kompos, serta pemeliharaan kawasan hutan. Praktik tersebut juga merefleksikan prinsip THK yang meliputi dimensi parahyangan, pawongan, dan palemahan, sehingga mendukung pengelolaan destinasi wisata berbasis konservasi yang berorientasi pada keberlanjutan.
Penguatan Sistem Pemasaran dan Akuntansi Manajemen Bagi UMKM Jajanan Tradisional Pia Khas Bali: Strategi Menuju Usaha Berkelanjutan I Gede Nyoman Carlos W; Putu Yudha Asteria Putri; Anak Agung Istri Pradnyarani Dewi
Insanta : Jurnal Pengabdian Kepada Masyarakat Insanta: Jurnal Pengabdian Kepada Masyarakat, Volume 3 Nomor 4, Oktober 2025
Publisher : LPP ARROSYIDIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61924/insanta.v3i4.113

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, termasuk UMKM pia khas Bali yang berpotensi besar sebagai ikon kuliner daerah. Namun, sebagian besar pelaku UMKM masih menghadapi kendala dalam pemasaran yang bersifat konvensional dan manajemen keuangan yang belum sistematis, sehingga membatasi daya saing dan skala usaha. Program pengabdian masyarakat ini dilaksanakan di Desa Pering, Kecamatan Blahbatuh, Kabupaten Gianyar dengan tujuan meningkatkan kapasitas UMKM melalui strategi pemasaran digital, penerapan akuntansi manajemen sederhana, serta inovasi produk dan kemasan. Metode yang digunakan adalah participatory action, yang melibatkan pelaku usaha secara aktif pada tahap observasi, pelatihan, pendampingan, hingga evaluasi. Hasil kegiatan menunjukkan adanya peningkatan keterampilan pemasaran digital melalui media sosial dan marketplace, kerapian pencatatan keuangan dengan aplikasi sederhana, serta pengembangan inovasi produk yang lebih menarik. Program ini membuktikan pentingnya dukungan teknologi dan pendampingan berkelanjutan dalam meningkatkan daya saing UMKM secara adaptif dan berkelanjutan.
Co-Authors A.A Pt. Agung Mirah Purnama Sari Anak Agung Erna Listya Dewi Artha Aryasa, I Putu Gde Chandra Dwika Tirta Mitrawan I Dewa Ayu Eka Pertiwi I Dewa Ayu, Eka Pertiwi I Gede Nyoman Carlos W I Gede Nyoman Carlos W. Mada Indriyani, Ni Made Vita Kadek Goldina Puteri Dewi Luh Putu , Lusi Setyandarini Surya Luh Putu Lusi Setyandarini Surya Made Sudarma Mulyani Damayanti Ni Wayan Apriyani Putu Yudha Asteria Putri Putu Yudha Asteria Putri Zaki Baridwan