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PKM Praktik Economy Digital Dan Participatory Approach Untuk Penguatan Kelembagaan Paguyuban Pedagang Pasar Seni Sukawati DEWI, Kadek Goldina Puteri Dewi; DEWI, Anak Agung Istri Krisna Gangga; NURAK, Anastacia Patricia Novlina
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i2.738

Abstract

Pemanfaatan teknologi dan digitalisasi dalam dunia ekonomi sangat menunjang dalam pemasaran suatu produk tak terlebih produk lokal. Pengembangan ekonomi digital ini juga didorong oleh adanya pergeseran perilaku masyarakat yang cenderung menggunakan platform digital di berbagai sektor. Pasar Seni Sukawati termasuk salah satu pasar seni tradisional di Bali, yang mendapat hibah dari pemerintah pusat untuk direvitalisasi menjadi Pasar Seni Modern. Perubahan pada Pasar Seni Sukawati (revitalisasi) menuntut para pedagang untuk terus berevolusi ke arah yang lebih baik. Hal ini menjadi permasalahan yang besar bagi pedagang pasar seni Sukawati karena membutuhkan proses adaptasi dari revitalisasi jumlah kunjungan dan pendapatan pedagang yang masih sedikit. Berdasarkan adanya beberapa permasalahan yang dihadapi mitra, maka kegiatan program kemitraan masyarakat ini memiliki tujuan untuk pemberdayaan paguyuban pedagang Pasar Seni Sukawati dengan digitalisasi ekonomi (economy digital) yaitu memberikan sosialisai dan pelatihan pembuatan laporan keuangan akuntansi yang terdigitalisasi, Menyusun dan mempraktikan strategi promosi yang terdigitalisasi, dan pendekatan partisipan (participatory approach) yakni kegiatan agar mampu mengenal, memahami, dan menangani permasalahan dalam penyelenggaraan organisasi.
Development of the Reed Industry Group Through Training in Financial Management, Management and Sustainable Architectural Building Design DEWI, Kadek Goldina Puteri; WAHYUNI, Ni Made; ARTHA, Pande Putu Dwi Novigga
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i1.1071

Abstract

Industry plays a vital role in reducing poverty in developing countries. In Bali, the creative industry has developed rapidly, although initially, it was still small. The alang-alang roofing industry, which focuses on producing and using roofing from alang-alang leaves, is a significant sector in the construction and property development industry. This material is used in traditional buildings and modern, environmentally friendly building designs. A case study of the "Tegal Wangi" thatched roof industry in Lodtunduh Village, Ubud, shows that financial management and risk management are essential for the success of small and medium enterprises (SMEs). Financial education through simple bookkeeping is essential to provide in-depth understanding for business owners and managers. In addition, risks in this industry include competition, changes in customer demand and quality, and fluctuations in raw material prices. Solutions like product diversification and flexible marketing strategies can help manage these risks. Sustainable architectural building design is also a crucial factor. Collaboration between architects and industrial owners can create functional, aesthetic buildings resistant to extreme weather. Using sustainably sourced reeds and following environmentally friendly farming practices are essential steps in maintaining the balance of the ecosystem.
PEMBERDAYAAN WIRAUSAHA KELOMPOK SENI PAHAT KAYU MELALUI PELATIHAN MANAJEMEN DI KECAMATAN UBUD Dewi, Kadek Goldina Puteri; Wahyuni, Ni Wahyuni Made; Setin, Made
Jurnal Likhitaprajna Vol 8 No 1 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i1.652

Abstract

Empowerment of Wood Carving Art Groups for Digitalization-Based Sustainable Art and Business in Mas Village, Gianyar: Pemberdayaan Kelompok Seni Pahat Kayu untuk Seni dan Bisnis Berkelanjutan Berbasis Digitalisasi di Desa Mas, Gianyar Ni Made Wahyuni; Ni Luh Putu Mita Miati; Kadek Goldina Puteri Dewi; Dian Pramana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 4 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i4.21712

Abstract

The art of sculpting is a craft as a branch of the creative economy that focuses on the skill of expressing ideas, thoughts, intellectual works on wood media so as to create products with aesthetic, unique, symbolic, interesting, philosophical meaning and marketability. The lack of knowledge and skills related to the management and business of wood carving makes it interesting to carry out comprehensive empowerment in increasing the potential of carving art in Mas Village, Ubud District. The aim of this community service is to overcome partner problems by helping partners and offering solutions according to the service's field of knowledge. The method of implementing service begins with a location survey, observation, questions and answers regarding the business situation and problems faced. Furthermore, offering solutions in the form of socialization, training, implementation, mentoring, evaluation and sustainability. As a result of the dedication and implications of the program that the 10 members of the sculpture group participated in, they were able to develop knowledge, managerial skills, digital marketing and simple technology-based production. These results can be identified from the results of valid participant questionnaires.
Social media agility, customer engagement, and organizational reputation Wahyuni, Ni Made; Datrini , Luh Kade; Dewi , Kadek Goldina Puteri
International Journal of Entrepreneurship and Business  Management Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v4i2.1630

Abstract

This paper aims to explore the influence of SMA and customer engagement (CE) on OR, and the effect of CE mediation on the relationship between SMA and OR.  The relationship is studied with the theory of dynamic capability views.  A research hypothesis was developed. This research method uses a quantitative descriptive approach.  The sample frame is 130 respondents from private universities in Denpasar City, Indonesia, who use e-learning and social media. The data was processed using SmartPLS 4 to test the proposed hypothesis. The results of this study show a significant positive relationship between high school, CE, and college OR. The results of the study also showed that CE fully mediated the relationship between SMA and OR. This research provides practical implications that allow organizations, especially colleges, to develop strategies and reap the benefits of high school and customer engagement (CE) to gain an organization's reputation.  Previously, there had been no attempt to measure the influence of media agility and customer engagement (CE) on an organization's reputation. The novelty of this study is that it provides empirical information about customer engagement and organizational reputation, as well as the role of social media agility. The results of the study helped university managers design social media agility strategies.
The Impact of Sustainability Reports, Sustainability Accounting, and Environmental Innovation on the Achievement of the Sustainable Development Goals (SDGs): Empirical Evidence on Consumer Goods Companies in the Food and Beverage Sub-Sector in Indonesia Dewi, Kadek Goldina Puteri; Martini, Ni Putu Riski; Ratnasari, Ni Made Devi
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1791

Abstract

This study aims to examine the effect of sustainability reporting, sustainability accounting, and environmental innovation on the achievement of Sustainable Development Goals (SDGs) at the corporate level. The research focuses on consumer goods companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2020–2022. Using a quantitative approach, this study employs secondary data obtained from annual reports and sustainability reports. The sample is selected through purposive sampling, resulting in panel data observations analyzed using panel data regression. The dependent variable is SDGs achievement, measured through an SDGs disclosure index based on Global Reporting Initiative (GRI) indicators with an emphasis on environmental and waste management aspects. The independent variables include sustainability reporting quality, sustainability accounting practices measured through environmental cost and waste management investment disclosures, and environmental innovation proxied by disclosures of environmentally friendly products and processes. The results of the fixed effect model indicate that sustainability reporting, sustainability accounting, and environmental innovation have a positive and significant effect on corporate SDGs achievement. Sustainability accounting demonstrates the strongest influence, highlighting the importance of internal measurement and recognition of environmental costs in supporting sustainable development. These findings suggest that achieving SDGs in the food and beverage industry requires an integrated sustainability approach that combines transparent reporting, robust sustainability accounting systems, and continuous environmental innovation.
Pelatihan Manajemen Produksi, Keuangan, dan Pemasaran Kelompok Pengrajin Bambu untuk Keberlanjutan Usaha di Desa Sidetapa, Kecamatan Banjar, Kabupaten Buleleng, Bali Wahyuni, Ni Made; Setini, Made; Dewi, Kadek Goldina Puteri
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.25091

Abstract

Produk anyaman berbahan bambu mendukung business to business memiliki nilai sosial dan ekonomis di Desa Sidetapa, Kabupaten Buleleng, Bali. Namun, persaingan produk dan pemasaran  membuat problem di pengrajin bambu seperti aset dan omzet tidak mengalami pertumbuhan. Dengan mempertimbangkan problem mitra, berdasarkan analisis situasi, tujuan kegiatan pengabdian ini untuk memberikan solusi dan  implementasi aspek manajemen seperti manajemen produksi, keuangan, dan pemasaran untuk keberlanjutan pengrajin bambu di Desa Sidetapa. Output kegiatan yang ditargetkan adalah peningkatan level keberdayaan dari aspek produksi, keuangan, dan pemasaran. Metode yang digunakan adalah pre-test, sosialisasi dan penyuluhan, pelatihan, pendampingan, dan evaluasi. Hasil pengabdian menunjukkan perubahan positif sikap, pengetahuan dan perilaku mitra dalam mengelola usaha anyaman bambu. Mira menunjukkan adanya kenaikan  tingkat keberdayaan produksi, mampu menggunakan teknologi mesin listrik untuk efektivitas usaha. Mitra menunjukkan adanya kenaikan  tingkat keberdayaan pemasaran dengan kemampuan mendesain produk yang berfungsi untuk memenuhi kebutuhan dan keinginan business to business, membangun hubungan yang terkait dengan distribusi hasil usaha, dan menggunakan perangkat teknologi (HP) untuk memasarkan produk di media sosial seperti Facebook (FB).  Mira menunjukkan adanya kenaikan  tingkat keberdayaan manajemen usaha dan tata kelola keuangan, membedakan aliran uang usaha dan pribadi, mampu membuat neraca, mampu menyusun laporan penjualan, biaya, dan profit, serta mampu mengelola keuntungan untuk menambah modal usaha (misalnya membeli bahan baku bambu, mengganti peralatan seperti gergaji, pisau, blakas yang telah aus atau habis umur ekonomisnya. Implikasi pengabdian ini, merangsang potensi perkembangan usaha bambu multi-fungsi untuk kinerja  berkelanjutan.
The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ariyanti, Ni Komang Trisna; Dewi, Kadek Goldina Puteri; Putra, Gede Sanjaya Adi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
Pengaruh Cash Turnover, Current Ratio, dan Debt to Equity Ratio Terhadap Profitabilitas Pada Perusahaan Properti yang Terdaftar di Bursa Efek Indonesia Ni Putu Erika Susanti; A.A. Ketut Jayawarsa; Kadek Goldina Puteri Dewi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 8 No. 1 (2024)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.8.1.2024.1-6

Abstract

The purpose of this study is to determine the effect of cash turnover, current ratio and debt to equity ratio on profitability conducted in property companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling, so the samples in this study were 78 samples. The data analysis technique used is multiple linear regression. The results showed that Cash Turnover had no effect on Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that the increase in Cash Turnover cannot affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. Current Ratio has a positive effect on Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that an increase. in the Current Ratio can affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. Debt to Equity Ratio does not affect Return On Assets in Property Companies Listed on the Indonesia Stock Exchange. This indicates that an increase in the Debt to Equity Ratio cannot affect the increase in Return On Assets in Property Companies Listed on the Indonesia Stock Exchange
PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, PARTISIPASI PENGGUNA DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BPR DI KABUPATEN TABANAN Ni Luh Wayan Ari Adnyani; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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

Abstract

Penelitian ini berjudul pengaruh kecanggihan teknologi informasi, partisipasi pengguna dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi pada BPR Di Kabupaten Tabanan. Penelitian ini bertujuan untuk menguji secara empiris pengaruh kecanggihan teknologi informasi, partisipasi pengguna dan dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi pada BPR Di Kabupaten Tabanan. Jumlah sampel dalam penelitian ini ditentukan dengan metode purposive sampling, sehingga diperoleh jumlah responden sebanyak 68 responden. Metode penelitian menggunakan jenis data primer, diperoleh dari kuesioner yang disebarkan kepada responden dalam penelitian ini. Metode analisis data yang digunakan adalah regresi linear berganda. Berdasarkan hasil uji signifikan parsial (Uji statistik t) diperoleh bahwa secara parsial kecanggihan teknologi informasi, partisipasi pengguna dan dukungan manajemen puncak berpengaruh positif dan signifikan terhadap kinerja sistem informasi akuntansi pada Bank Perkreditan Rakyat (BPR) Di Kabupaten Tabanan. Hasil uji simultan (uji F) diperoleh bahwa secara simultan kecanggihan teknologi informasi, partisipasi pengguna dan dukungan manajemen puncak berpengaruh positif dan signifikan terhadap kinerja sistem informasi akuntansi pada Bank Perkreditan Rakyat (BPR) Di Kabupaten Tabanan.