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All Journal Jurnal Reviu Akuntansi dan Keuangan SOCA: Jurnal Sosial Ekonomi Pertanian Krisna: Kumpulan Riset Akuntansi Jurnal Teknologi dan Manajemen Informatika JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal of Information Technology and Computer Science (JOINTECS) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) J I M P - Jurnal Informatika Merdeka Pasuruan Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) International Journal of Supply Chain Management Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Journal of Innovation in Business and Economics Jurnal Abdimas Mandiri Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Madaniya Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Mejuajua Indonesian Community Journal International Journal of Applied Science and Sustainable Development (IJASSD) Asian Journal of Community Services (AJCS) International Journal of Applied Business and International Management Journal of International Conference Proceedings Asian Journal of Management Analytics JURNAL AKUNTANSI DAN BISNIS J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Applied and Industrial Sciences (ESA) Prosidia Widya Saintek Media Akuntansi Perpajakan Journal of Entrepreneurial and Business Diversity Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Lantera Widya Values EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Penelitian Pendidikan Indonesia SENEMA
Anik Yuesti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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PENGARUH LABA AKUNTANSI, INVESTMENT OPPORTUNITY SET, KEPEMILIKAN MANAJERIAL, LIKUIDITAS DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2021-2023 I Gusti Ary Suryawathy; Willian Christ Wijaya; Anik Yuesti
VALUES Vol. 6 No. 1 (2025): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

Penelitian ini bertujuan untuk menganalisis dampak laba akuntansi, set kesempatan investasi (IOS), kepemilikan manajerial, likuiditas, dan leverage terhadap kebijakan dividen pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Sampel penelitian terdiri dari 39 perusahaan manufaktur dengan 117 observasi data, dipilih menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa laba akuntansi, set kesempatan investasi (IOS), dan kepemilikan manajerial berpengaruh positif signifikan terhadap kebijakan dividen. Sebaliknya, likuiditas dan leverage berpengaruh negatif signifikan terhadap kebijakan dividen. Penelitian ini berkontribusi untuk memahami faktor-faktor yang memengaruhi keputusan pembagian dividen pada perusahaan manufaktur di BEI, dan menekankan pentingnya profitabilitas dan struktur kepemilikan dalam keputusan tersebut.
STRATEGIC IMPLEMENTATION OF GLOBAL MARKETING MANAGEMENT: A CRITICAL EXPLORATION OF OPPORTUNITIES AND CHALLENGES IN A BORDERLESS ECONOMY M. Villaronte, Christopher; Yuesti, Anik
JUIMA : JURNAL ILMU MANAJEMEN Vol. 15 No. 2 (2025): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

In an increasingly interconnected global economy, the effective implementation of Global Marketing Management (GMM) has emerged as a critical success factor for organizations across industries and scales. This study adopts a qualitative, exploratory approach to examine the strategic complexities of GMM, drawing from secondary data, scholarly literature, and real-world case studies. Focusing on Jollibee Foods Corporation—a Philippine-based multinational brand—the research explores how hybrid marketing strategies that integrate global standardization with local responsiveness are applied in practice. Key challenges identified include cultural misalignment, operational fragmentation, and legal and regulatory constraints, while enablers of success encompass cultural intelligence, integrated marketing communications, and real-time data analytics. The findings reveal that GMM is a dynamic and non-linear process requiring continuous adaptation to cultural, technological, and geopolitical shifts. This study offers strategic insights and practical implications for scholars, marketing professionals, and global business leaders seeking to navigate the evolving demands of international markets.
Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Barat Dengan Sanksi Pajak Sebagai Variabel Moderasi Yuesti, Anik; Prananta, Nyoman Gede Wimana; Bhegawati, Desak Ayu Sriary
Media Akuntansi Perpajakan Vol 7, No 1 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i1.6126

Abstract

Tax is a mandatory contribution owed to the State by an individual or a coercive entity based on the law which does not receive direct compensation. Tax compliance is the most important thing for all countries, both developed and developing countries. This study aims to examine the effect of service quality, taxpayer awareness, tax socialization, and tax rates on taxpayer compliance at the West Denpasar Pratama Tax Office with tax sanctions as a moderating variable.The method of determining the sample in this study is the accidental sampling method and uses the Slovin formula to get the number of 100 people. The analytical tool used Moderated Regression Analysis.The results showed that service quality, taxpayer awareness, tax socialization, and tax rates had a positive effect on individual taxpayer compliance. Tax sanctions are able to moderate the effect of service quality, taxpayer awareness, tax socialization, and tax rates on individual taxpayer compliance.
Increasing Accounting Competency and Financial Reporting in Village Crediting Institution Primadona, Ida Ayu Lidya; Rustiarini, Ni Wayan; Putra, I Gede Cahyadi; Yuesti, Anik
Asian Journal of Community Services Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i1.7791

Abstract

Lembaga Perkreditan Desa (LPD) are microfinance institutions in Bali that are based on local wisdom. One form of good LPD governance is reporting LPD performance transparently and consistently to indigenous communities. Intense competition between financial institutions motivates LPD managers to improve performance and develop human resource competencies continually. This service program aims to increase the accounting and financial reporting knowledge of LPD employees. This service activity uses four methods: interviews, counseling, mentoring, and evaluation. The evaluation results show increased accounting knowledge and understanding of financial reports.
IMPLEMENTASI TEKNOLOGI TEPAT GUNA SOLAR DYER HOUSE DAN PENINGKATAN MUTU DAN NILAI TAMBAH KOPI RAKYAT DI DESA SUANAE Wolfrit Matoneng, Ody; M. P. Keraf, Fransiskus; Peter Gellu, Leonard; V. Feka, Gonsianus Pakaenoni, Wolfhardus; Yuniti, I Gusti Ayu Diah; Putu Sukanteri, Ni; Yuesti, Anik
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 2 (2025): Desember 2025
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v5i2.289

Abstract

Suanae Village, North Central Timor Regency, is one of the centers of smallholder coffee farming with great potential for coffee agribusiness development. However, the post-harvest process of coffee in this village still faces various obstacles, especially in drying coffee beans and utilizing coffee husk waste. This community service research aims to improve the quality and added value of smallholder coffee through the implementation of appropriate technology, namely Solar Dryer Houses (SDH) and the processing of coffee husk waste into organic fertilizer. The activity methods use a participatory and collaborative approach, including socialization, training, mentoring, as well as monitoring and evaluation. The results of the activities show an average increase of 80% in farmers' knowledge and skills, a reduction in coffee bean drying time from 7-10 days to 3-5 days, and an increase in the selling price of dried coffee by 10-15% which was previously purchased at an estimated price by collectors of 30,000, but with the solar dyer house technology, coffee farmers hope to get a price of more than Rp. 39,000. In addition, coffee husk waste is utilized as solid organic fertilizer that supports sustainable agriculture and opens up additional business opportunities for the community. The implementation of this technology emphasizes the importance of local-based innovation to increase productivity, product quality, and community empowerment in rural areas.
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.
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP Desak Ayu Sriary Bhegawati; Anik Yuesti; I Gusti Ayu Agung Janur Ratna Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.116-126

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.
The ESG disclosure and sustainable growth: Does profitability matter? Zaky Machmuddah; Winarsih Winarsih; Anik Yuesti
Journal of Innovation in Business and Economics Vol. 9 No. 01 B (2025): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v9i01.40759

Abstract

This study aims to examine the role of sustainability disclosure—which includes Environmental Disclosure, Social Disclosure, and Governance Disclosure—in influencing profitability (ROE) and supporting the Sustainable Growth Rate (SGR) in multinational companies. The study uses panel data from 96 Asian multinational companies over a fiveyear period and is estimated using the Full Generalized Least Squares (Full GLS) method to address potential heteroskedasticity and autocorrelation commonly found in panel data. The findings indicate that there is no significant evidence that the three dimensions of sustainability disclosure directly enhance corporate profitability. However, profitability (ROE) is shown to contribute positively to the Sustainable Growth Rate. In addition, Social Disclosure and Governance Disclosure have a significant impact on promoting sustainable growth, while Environmental Disclosure does not show a significant effect. Another finding suggests that high leverage negatively affects the Sustainable Growth Rate, and the interaction between profitability and the three dimensions of sustainability disclosure collectively supports more sustainable growth. This study underscores the importance of integrating stable financial performance with sustainability disclosure strategies to support the continuous growth of companies.
UPAYA OPTIMALISASI KECEPATAN PESANAN ONLINE PADA HARUM JAYA BANGUNAN Anik Yuesti; I Ketut Aditya Wijaya; Jeol Arante Alve; Dennis V Madrigal
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Program ini bertujuan untuk mengoptimalkan kecepatan layanan pesanan online pada CV. Harum Jaya Bangunan, sebuah distributor material konstruksi di Gianyar, Bali. Meskipun memiliki posisi pasar yang kuat, mitra menghadapi kendala berupa responsivitas layanan WhatsApp yang rendah (slow response) dan kekosongan aktivitas di media sosial yang menghambat interaksi dengan pelanggan di era digital. Metode pelaksanaan program dilakukan selama 30 hari (02 Maret – 06 April 2026) yang meliputi tahap observasi, perancangan sistem, implementasi, hingga evaluasi. Program kerja utama difokuskan pada tiga aspek: (1) Restrukturisasi WhatsApp Commerce melalui penyusunan SOP Komunikasi Digital dan aktivasi fitur bisnis; (2) Aktivasi media sosial Instagram dan Facebook; serta (3) Digitalisasi katalog produk melalui konten visual berkualitas tinggi. Hasil kegiatan menunjukkan keberhasilan target sebesar 100%. Implementasi SOP berhasil menurunkan waktu respons pelanggan dari rata-rata lebih dari 30 menit menjadi di bawah 10 menit. Aktivasi konten rutin tiga kali seminggu dan pembuatan katalog digital untuk 30 produk unggulan telah memperkuat identitas merek digital (Digital Brand Identity) mitra. Selain itu, program pendampingan (coaching) telah meningkatkan kompetensi staf admin dalam komunikasi persuasif secara mandiri. Simpulan dari pengabdian ini adalah modernisasi sistem pelayanan digital secara signifikan meminimalisir risiko hilangnya peluang penjualan dan meningkatkan daya saing mitra di pasar digital.
AI and Data Systems for Credible University CSR: Technology-Driven Impact Measurement and Reporting in Philippine Private Higher Education Institutions Hazel S. Osano; Anik Yuesti; Joel Arante Alve; Dennis Villasor Madrigal
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 8 No. 1 (2026): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v8i1.14094

Abstract

In recent years, expectations of accountability in the Philippines have expanded beyond traditional measures of higher education performance such as enrollment, board examination results, and graduate employability. Private higher education institutions were assessed by how responsibly they cared for students, engaged communities, treated employees, and managed institutional resources. Although CSR initiatives were visible across the sector, this study examined how digital systems supported corporate social responsibility in private higher education institutions. A document-based multiple-case approach was used to analyze governance practices, measurement routines, and reporting patterns across institutions. Findings showed that technology strengthened CSR only when measurement and reporting were embedded in governance and decision-making, rather than treated as communication activities. Institutions using clear indicators, assigned responsibility for data, and conducted regular reviews demonstrated stronger alignment between stated commitments and actual practices. Student-centered responsibilities, scholarships, learning support, and welfare services, emerged as the most credible areas of technology-enabled CSR because they were directly experienced by stakeholders. The study found that opaque use of data weakened trust when issues of privacy and fairness were not addressed. Digital systems supported responsible practice only when grounded in accountability, transparency, and institutional care.
Co-Authors A. A. Ketut Sudiana Affi Nizar Suksmawati Agustina, Rini Alda Raharja Alve, Joel Arante Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Ayu R. Rumanti, I Gusti Azhari Atul Aini Baniline Jone Abantao Bella Chelsea Berliana Carmen Castro Menes Cheryl Gem D. Abraham Chris G. Sorongon Chris G. Sorongon Christian Angelo Ituriaga Christopher M. Villaronte Christopher M. Villaronte Daniel Manek Dennis V Madrigal Dennis V. Madrigal Dennis Villasor Madrigal Desak Ayu Sriary Bhegawati Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Dwi Cahyono Edralene M. Toñacao Elta Sonalitha Emma Budi Sulistiarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Hazel S. Osano Hazel S. Osano Hazel S. Osano Hazel S. Osano Hetty Purnamasari Himawan I Gede Cahyadi Putra I Gusti Agung Arista Pradnyani I Gusti Ary Suryawathy I Gusti Ayu Agung Janur Ratna Sari I Gusti Ayu Diah Yuniti I Ketut Aditya Wijaya I Ketut Sumantra I Ketut Widnyana I Komang Oka Permadi I Made Dwi Adnyana I Made Sudiartana, I Made I Nengah Suardhika I Nyoman Kusuma Adnyana Mahaputra I Putu Pratama Adiputra Istiadi Ituriaga, Christian Angelo B. Jeol Arante Alve Joel Arante Alve Joel Arante Alve Joel Arante Alve Joel Arante Alve Kadek Dego Nyampuh Wijaya Satria Sari Litafira Syahadiyanti Luh Putri Mas Mirayani Luh Putu Irma Anggarini M. P. Keraf, Fransiskus M. Villaronte, Christopher Madrigal, Dennis V. Madrigal, Dennis Villasor MAHARANI, Anak Agung Ayu Trisna Maxi Maroep MENES, Carmen C Menes, Carmen C. Mucalinda Rupasari Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Kadek Ayu Aprilia Ni Kadek Fiby Pransisca Ni Kadek Jelita Artha Rahma Dewi Ni Komang Prasiani Ni Luh Nyoman Sherina Devi Ni Luh Tu Arista NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Made Mia Yuwita Sari Ni Putu Ayu Mirah Mariati Ni Putu Candra Santi Lestari Ni Putu Shinta Dewi Ni Putu Sukanteri Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Paulus Tahu, Gregorious Peter Gellu, Leonard Prananta, Nyoman Gede Wimana Praptayani, Luh Anggie Deasy Primadona, Ida Ayu Lidya Puspitarini, Erri Wahyu PUTRA, I Putu Darma Putu Diah Kumalasari Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Putu Risma Dewi Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Setiawati, I Gusti Ayu Ety Sheryl S. Divinagracia Sulis Janu Hartati Susan Angelica Agustin Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati V. Feka, Gonsianus Pakaenoni, Wolfhardus Veronika Nugraheni Sri Lestari Wahyu Saputra Willian Christ Wijaya Winarsih Winarsih WINDI SETIAWAN Wolfrit Matoneng, Ody Yenny Verawati Yudid Nuriantono Yunus Susilo Yura Karlinda Wiasa Putri Zaky Machmuddah