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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Bina Praja International Journal of Community Service Learning International Journal of Social Science and Business Warmadewa Economic Development Journal (WEDJ) WICAKSANA: Jurnal Lingkungan dan Pembangunan International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing ISCO Loka: Journal Of Environmental Sciences Community Services: Sustainability Development
Jayawarsa, A.A. Ketut
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Post-Covid-19 Tourism In Bali: The Economy And Eco-Tourism Gde Deny LARASDIPUTRA; A.A. Ketut JAYAWARSA; Nyoman Ari Surya DARMAWAN
Journal of Tourism Economics and Policy Vol. 2 No. 2 (2022): Journal of Tourism Economics and Policy (August – November 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i2.343

Abstract

The Covid-19 pandemic has spread and spread globally no less than 218 countries have been exposed, including Indonesia. Tourism is one of the sectors most affected by the Covid-19 pandemic. This pandemic has forced the country to carry out social restrictions and prohibit tourist visits between regions and from abroad. The real impact that can be seen is that workers in this sector experience a decrease in income, for this reason it is necessary to know the condition of tourism after the pandemic in Bali. In this study using a narrative review method. The result is that the development of tourist villages has contributed to community empowerment as tourism actors. Tourism and culture is an activity of exchanging information and symbols contained in it, such as traditions, arts, food, and other identities contained in the place to be enjoyed by every tourist. The Bali Provincial Government issued a strategic policy in the form of Bali Governor Regulation Number 99 of 2018 concerning Marketing and Utilization of Agricultural Products, Fisheries and Local Bali Industries.
Pemahaman Sistem Informasi Memoderasi Hubungan Kompleksitas Audit Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit Kawisana, Putu Gede Wisnu Permana; Saputra, Komang Adi Kurniawan; Jayawarsa , A.A Ketut
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64648

Abstract

Perkembangan dunia akuntansi menuntut setiap akuntan untuk menggunakan suatu sistem dalam membuat laporan keuangan. Jumlah akuntan di setiap perusahaan juga semakin sedikit seiring dengan perkembangan laporan keuangan yang sudah paperless. Hal ini juga dialami oleh seorang akuntan publik dimana setiap kegiatan audit harus dapat memahami teknologi informasi. Sehingga dalam setiap proses audit, setiap klien yang menggunakan sistem keuangan yang mumpuni dapat diikuti oleh auditor yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan waktu anggaran, pengalaman auditor terhadap kualitas audit. Penelitian ini menggunakan pemahaman sistem informasi sebagai variabel moderasi untuk mengetahui apakah hubungan antara 3 variabel mampu memperkuat kualitas audit dengan pemahaman sistem informasi bagi seorang auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali, dengan metode penentuan sampel berdasarkan kriteria. Mencari auditor yang memiliki pengalaman lebih dari 1 tahun sebagai sampel responden dalam penelitian ini. Alat regresi yang digunakan adalah regresi moderasi. Hasil penelitian ini melibatkan 60 responden dari 10 kantor akuntan publik di Bali dengan hasil pemahaman sistem informasi tidak mampu memoderasi hubungan kompleksitas audit terhadap kualitas audit. Pemahaman sistem informasi mampu memperlemah hubungan tekanan anggaran waktu terhadap kualitas audit, dan pemahaman sistem informasi juga mampu memperkuat hubungan pengalaman kerja terhadap kualitas audit Kata kunci: Kompleksitas tugas, tekanan waktu anggaran, pengalaman, pemahaman sistem informasi, kualitas audit
Strengthening Ecotourism to Improve Quality of Life in Ubung Kaja Village through Creativity, Order, and Cultural Values JAYAWARSA, A. A Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, Ngurah Mayun
Community Services: Sustainability Development Vol. 2 No. 1 (2024): Community Services: Sustainability Development (November - February 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v2i1.81

Abstract

This KKN-PPM (Student Community Service) program was conducted in Ubung Kaja Village, North Denpasar District, Denpasar City, from July 22 to August 24, 2024, with the theme "Strengthening Ecotourism to Improve the Quality of Life of the Community." This theme highlights efforts to build a sustainable tourism village through creativity in Ecobricks, English language proficiency, and concrete actions in environmental conservation. The theme integrates these three elements in a complementary way, positively impacting the community and the environment. Ecobricks, as a creative recycling product, can become a symbol of the environmentally-conscious tourism village. They can be used to create unique handicrafts with high commercial value while reducing plastic waste. Proficiency in English is crucial for promoting the tourism village to international tourists. Students, as the future ambassadors of the village, can create promotional materials, such as brochures or videos in English, to attract tourists. Environmental Cleanliness: Cleaning activities are a concrete effort to preserve nature and improve the community's quality of life. A clean environment makes the tourist village more attractive and comfortable for visitors. The overarching theme of this program is "sustainability." Activities such as creating eco-bricks, learning English, and cleaning the environment are concrete efforts to realize a sustainable tourism village. These activities provide not only economic benefits but also social and environmental advantages.
Pemberdayaan Usaha Kerajinan Anyaman Bambu Karya Kelompok Usaha Ibu-Ibu “Sari Murni” Desa Landih, Dusun Buayang-Bangli P. Putra, I Gst. B Ngr.; Jayawarsa, Anak Agung Ketut; Maharani, Ida Ayu Dinda Priyanka; Setiyawan, Putu Ary
International Journal of Community Service Learning Vol. 5 No. 2 (2021): May 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.046 KB) | DOI: 10.23887/ijcsl.v5i2.34496

Abstract

Bambu merupakan salah satu tanaman yang memiliki tekstur lentur dan mudah dibentuk, sehingga cocok digunakan untuk membuat berbagai macam kerajinan berbasis anyaman. Namun dalam proses produksi anyaman bambu terdapat banyak kendala yang dirasakan oleh pengrajin seperti kurangnya ketersediaan sarana dan prasarana, kurangnya jangkauan pemasaran, serta kurangnya kemampuan pengarajin untuk membuat rancangan keuangan dengan baik. Tujuan dilaksanakan program kemitraan masyrakat ini adalah untuk mempertahankan keberlangsungan dari usaha kerajinan anyaman sokasi agar tetap terjaga dan tidak punah. Mitra yang terlibat dalam kegiatan ini yakni kelompok usaha “Sari Murni” yang merupakan kelompok usaha pengarajin anyaman bambu. Terdapat 3 program kerja yang dilankan dalam kegiatan ini, yakni pada bidang produksi dilaksanakan kegiatan penyediaan sarana dan prasarana penunjang produksi, pada bidang akuntansi yakni Pelatihan Pencatatan Transaksi Keuangan serta Penyediaan Sistem Pencatatan Keuangan Ter-digitalisasi, dan dengan bidang Manajemen Pemasaran serta Teknologi Informasi, yakni Penyediaan Website sebagai Bentuk Strategi Pemasaran dan Pelatihan Strategi Promosi. Hasil dari kegiatan ini yakni adanya peningkatan jangkauan penjualan produk, meningkatnya kualitas hasil produksi, serta peningkatan kemampun pengrajin dalam mengelola keuangan.
PKM Pemberdayaan Usaha Kelompok Pengrajin Pahat Batu Alam Desa Ketewel-Sukawati, Gianyar Putra, I Gst. B Ngr. P.; Jayawarsa, Anak Agung Ketut; Maharani, Ida Ayu Dinda Priyanka
International Journal of Community Service Learning Vol. 6 No. 3 (2022): August 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i3.50096

Abstract

Seni ukiran batu sebenarnya adalah tanda utama dari Desa Ketewel sejak waktu yang sangat lama. Sampai saat ini sebenarnya sebagian besar ukiran batu alam yang dihasilkan umumnya digunakan untuk tatanan kehidupan masyarakat Hindu Bali seperti tugu atau candi atau istilah Balinya Pelinggih, dan Gapura atau istilah Balinya angkul-angkul. Ketersediaan sumber daya manusia dan sumber daya alam yang mumpuni menjadi dasar maraknya pengrajin ukiran kerajinan pahatan batu alam di Desa Ketewel. Akan tetapi, keterbatasan keterampilan dalam pencatatan transaksi keuangan, distribusi produk dilakukan secara konvensional dan keterbatasan modal yang menyebabkan mitra mengalami kesulitan dalam memenuhi kebutuhan bahan baku dan bahan penolong. Pengabdian kepada masyarakat ini bertujuan untuk mengatasi permasalahan tersebut dengan melaksanakan pelatihan pencatatan transaksi keuangan dan penyediaan sistem pencatatan keuangan digital, penyediaan website sebagai bentuk pelatihan strategi pemasaran dan strategi promosi online serta penyediaan sarana dan prasarana penunjang produksi. Kegiatan ini berlokasi di Desa Sukawati-Ketewel Gianyar, masyarakat sasaran yang menjadi mitra pada kegiatan pengabdian kepada masyarakat ini adalah kelompok pengrajin pahat batu alam. Kegiatan ini menghasilkan luaran berupa peningkatan keterampilan mitra dalam menentukan aliran kas masuk dan keluar dengan tepat. Hasil pengabdian kepada masyarakat ini diharapkan dapat mengatasi segala permasalahan pemberdayaan usaha pengrajin pahat batu alam yang ada di Desa Sukawati-Ketewel, Kabupaten Gianyar.
The Impact of Green Behavior and Energy-Saving Practices on Green Economic Growth: Empirical Evidence from the Restaurant Industry in Indonesia Jayawarsa , Anak Agung Ketut; Saputra, Komang Adi Kurniawan
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.71340

Abstract

This research focuses on environmental and energy problems that occur in Indonesia. The high industrial waste generated in business or restaurant businesses needs to be addressed massively in reducing it. This is in line with the government's program to create a common goal, namely a green economy. The research was conducted on a total of 274 restaurant businesses in Bali-Indonesia because this industry uses a lot of electricity and water and contributes plastic and liquid waste. Data collection techniques using a survey with the help of a questionnaire. The research instrument was sent personally using surveyors and online methods. The results obtained from this study indicate that green behavior and energy saving have a significant positive effect on the green economy. The research contribution is aimed at the concept of achieving a green economy in Bali and making firm policies related to environmental protection by paying attention to green behavior and energy saving campaigns. The research implications are aimed at restaurant business practices, namely providing input on efforts that can be made by local governments in overcoming environmental pollution and restaurant waste piles. The approaches taken by the government previously used economic criminology approaches, with the results of this study it is hoped that the government can use psychological and behavioral approaches in efforts to preserve the environment and business sustainability.
Financial Education for the Muncan Village Community Through Digital Media JAYAWARSA, Anak Agung Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, A.A. Ngurah Mayun
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1603

Abstract

This community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era.
Influence Economic Growth and Percentage of the Unemployed Population to Poverty in Indonesia 2016-2020 JAYAWARSA, A. A Ketut; DESWARI, Pande Nyoman Natasha; WULANDARI, I.G.A Athina
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.892

Abstract

Focus on the findings of previous studies (gap research) and different perspectives on economic development and factions living unemployed in poverty inform the implementation of this research. Besides that, regardless of the government's effort to combat poverty, there are still problems with research (phenomenon gap) about Indonesia, where the poverty level is still relatively high. The number of people in poverty in Indonesia is not affected significantly by this thing. This research aims to study How the expansion population and the contributing population to poverty interact. Website official Body Center Statistics was used to gather all research data, which was then processed with analysis panel data regression and testing hypothesis (F test, t-test, and coefficient determination). Findings study show that 1) economic growth has a positive and significant impact on poverty, 2) the level of unemployment has a positive and significant impact on poverty, 2) the level of unemployment impact positive and significant on poverty, and 3) economic growth and level of unemployment impact in a way simultaneously to poverty.
Rural Assets Administration and Establishment of Village-Owned Enterprises for the Enhancement of Rural Economy Sara, I Made; Jayawarsa, A. A. Ketut; Saputra, Komang Adi Kurniawan
Jurnal Bina Praja Vol 13 No 1 (2021)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.13.2021.81-91

Abstract

This research aimed to examine the effect of village-owned asset administration and the formation of village-owned enterprises on improving the economy of rural communities. This research was conducted in Bali Province with a population of 636 villages. Furthermore, a sampling technique using proportionate stratified random sampling found 87 samples of the study. With a survey research design using a questionnaire, the data is collected directly by the researcher towards the respondent. The collected data were analyzed using multiple linear regression techniques. This study indicates that the administration of village assets and the formation of village-owned enterprises have a significant positive effect on improving the rural economy. The contribution of the research is to develop policy theory that is used as a basis for research discussion and practical contributions to be used as village observers, village practitioners, and village government as a basis for decision making and village entrepreneurship development for community welfare. The administration of village assets aims to ensure that all village assets under the control of the asset manager are recorded properly. In this research, suggestions for improving regulations governing the management of village assets can be suggested.
The Effect of Social Media Promotion, Product Price and Product Diversity on Consumer Purchase Decisions at M. Aboe Talib Coffee Shop in East Denpasar Pranata, I Ketut Wira; Rustini, Ni Made; Jayawarsa, A.A. Ketut
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.v4i3.1834

Abstract

This study aims to analyze the influence of social media promotion, product price, and product diversity on consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar. This study involved 99 respondents selected using random sampling techniques. Data were collected by distributing questionnaires to consumers of M. Aboe Talib Coffee Shop. The analysis method used was multiple linear regression with analysis stages including instrument validity and reliability tests, partial tests (t-tests), and simultaneous tests (F-tests). The results showed that social media promotion, product price, and product diversity partially had a positive and significant influence on consumer purchasing decisions. Simultaneously, these three variables also had a positive and significant influence on consumer purchasing decisions. Thus, social media promotion, product price, and product diversity have an important role in increasing consumer purchasing decisions at M. Aboe Talib Coffee Shop in East Denpasar.
Co-Authors A. A. Sri PURNAMI Anak Agung Ngurah Bagus WIRAGUNA Anggiriawan, Putu Budi Ari Surya Darmawan DESWARI, Pande Nyoman Natasha Dwitya Yulia Ramandhana Gde Deny Larasdiputra I Ketut Wira Pranata I Komang Putra I Made Sara I Putu Agung Baskara Dananjaya I Wayan Aristiyoga I.B. Agung DHARMANEGARA Ita Silvia Azita Aziz Kadek Goldina Puteri Dewi Kadek Novita Maharani Dewi Kawisana, Putu Gede Wisnu Permana Ketut Adhi Wiyana Wirawan Komang Adi Kurniawan Saputra Kompiang Bagiada Kompiang Bagiada Larassati Prasetyaning HARUM Maharani, Ida Ayu Dinda Priyanka N. PARAMANANDA Narindra, Ngurah Mayun Ni Kadek Juli Artini Ni Kadek Kiki Novita Mahaeni Ni Kadek Rita Yanti Ni Ketut Ayu Maharani MAHARANI Ni Komang Octavia Giri Ni Made Mareta Dewi Saputri Ni Made Rianita Nova Damayanthi Ni Made Rustini, Ni Made Ni Putu Erika Susanti Ni Putu Rediatni Giri P. Putra, I Gst. B Ngr. Pande Nyoman Natasha Deswari Pertama, I Gde Agung Wira Pranata, I Ketut Wira Purnami, Anak Agung Sri Putra, I Gst. B Ngr. P. Putra, I Gst. B. Ngr. P. Putu Ngurah Suyatna Yasa Setiyawan, Putu Ary Wulandari, I Gusti Ayu Athina WULANDARI, I.G.A Athina