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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Akuntansi Multiparadigma E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Gorontalo Accounting Journal Jurnal Aplikasi Akuntansi JRABA JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA
Putu Sukma Kurniawan, Putu Sukma
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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CARBON EMISSION DISCLOSURE IN PUBLIC SECTOR ORGANISATIONS: PRELIMINARY REPORTING FRAMEWORK Kurniawan, Putu Sukma; Astawa, I Gede Putu Banu
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.01

Abstract

Abstrak - Pengungkapan Emisi Karbon di Organisasi Sektor Publik: Kerangka Pelaporan AwalTujuan Utama - Studi ini mengeksplorasi praktik pengungkapan informasi dan mengembangkan kerangka kerja pelaporan awal emisi karbon di organisasi sektor publik.Metode - Studi ini menggunakan metode studi kasus. Informan pada penelitian ini adalah beberapa pihak yang terkait dengan organisasi sektot publik.Temuan Utama - Studi ini menemukan bahwa organisasi sektor publik siap untuk mengungkapkan emisi karbon. Meskipun demikian, entitas ini membutuhkan kerangka kerja awal untuk menerapkan pengungkapan tersebut. Terdapat peluang dan tantangan ketika model pelaporan baru diterapkan.Implikasi Teori dan Kebijakan - Studi ini secara teoretis menunjukkan bahwa setiap organisasi mampu mengungkapkan informasi non-keuangan seperti emisi karbon, dan praktik tersebut dapat memperkuat legitimasi organisasi sektor publik. Selain itu, studi ini mengembangkan kerangka kerja awal untuk mendukung pemahaman mengenai praktik pelaporan emisi karbon oleh pada entitas ini.Kebaruan Penelitian - Studi ini membahas peluang dan tantangan pengungkapan informasi karbon di organisasi sektor publik serta mengembangkan kerangka awal untuk mendorong pelaporan informasi karbon. Abstract - Carbon Emission Disclosure in Public Sector Organisations: Preliminary Reporting FrameworkMain Purpose - This study explores information disclosure practices and develops an initial reporting framework for carbon emissions in public sector organisations.Method - This study uses a case study method. The informants are several parties related to public sector organisations.Main Findings - This study finds that public sector organisations are ready to disclose carbon emissions. However, these entities need an initial framework to implement such disclosure. There are opportunities and challenges associated with implementing new reporting models.Theory and Practical Implications - This study theoretically demonstrates that every organisation is capable of disclosing non-financial information such as carbon emissions, and that such practices can strengthen the legitimacy of public sector organisations. Additionally, this study develops an initial framework to support the understanding of carbon emissions reporting practices among these entities.Novelty - This study examines the opportunities and challenges of carbon information disclosure in public sector organisations and proposes an initial framework to promote carbon information reporting.
ANALISIS HUBUNGAN PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, DAN PERSEPSI RISIKO INVESTASI DENGAN MINAT INVESTASI DI PASAR MODAL: (Studi Pada Mahasiswa Fakultas Ekonomi, Universitas Pendidikan Ganesha) Wibawa, I Gede Agus Handrynata; Kurniawan, Putu Sukma; Martadinata, I Putu Hendra
Jurnal Ilmiah Akuntansi dan Humanika Vol. 15 No. 2 (2025)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v15i2.101152

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara pengetahuan investasi, motivasi investasi, dan persepsi risiko investasi terhadap minat investasi di pasar modal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei dan data primer yang dikumpulkan melalui penyebaran kuesioner daring menggunakan Google Form yang dibagikan melalui aplikasi WhatsApp. Populasi dalam penelitian ini adalah mahasiswa aktif Fakultas Ekonomi Universitas Pendidikan Ganesha tahun akademik 2024/2025 yang berjumlah 2.753 orang. Sampel penelitian sebanyak 130 responden ditentukan dengan teknik purposive sampling berdasarkan kriteria tertentu, yaitu mahasiswa aktif tahun ajaran 2024/2025, telah menempuh mata kuliah Manajemen Keuangan, telah menempuh mata kuliah Investasi dan Pasar Modal, serta sudah pernah berinvestasi. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi dan korelasi berganda, koefisien determinasi, serta uji t, dengan bantuan perangkat lunak SPSS versi 29 for Windows. Hasil penelitian menunjukkan bahwa variabel Pengetahuan Investasi (X1) dan Motivasi Investasi (X2) memiliki hubungan positif terhadap Minat Investasi (Y), sedangkan Persepsi Risiko Investasi (X3) memiliki hubungan negatif terhadap Minat Investasi (Y).
Hubungan Profitabilitas, Likuiditas Dan Leverage Terhadap Rasio Pembayaran Dividen: Studi Pada: Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2019-2023 Sudibia, I Putu Adi; Kurniawan, Putu Sukma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 16 No. 03 (2025): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v16i03.101745

Abstract

Pasar modal memiliki peran penting dalam menyediakan alternatif pembiayaan bagi perusahaan dan menjadi indikator kesehatan keuangan bagi investor. Dalam konteks sektor perbankan, kebijakan dividen biasanya dijadikan ukuran dalam mengevaluasi kinerja dan prospek perusahaan. Penelitian ini bertujuan untuk menganalisis profitabilitas, likuiditas, dan leverage terhadap rasio pembayaran dividen pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Pengumpulan data melalui laporan keuangan perusahaan. Analisis data yang digunakan menggunakan regresi linear berganda setelah uji asumsi klasik, seperti uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitikan data menunjukkan bahwa secara parsial, profitabilitas tidak berpengaruh signifikan terhadap pembayaran dividen dengan nilai signifikansi 0.345. Variabel likuiditas dieliminasi karena tidak memenuhi syarat statistik, sehingga tidak diuji secara parsial. Pengaruh leverage pun terbukti namun tidak berpengaruh signifikan terhadap rasio pembayaran dividen dengan koefisien negatif dan signifikansi 0,660. Secara simultan profitabilitas dan leverage pun tidak berpengaruh signifikan terhadap rasio pembayaran dividen berdasarkan hasil uji F. Kesimpulan dari penelitian ini adalah bahwa faktor internal yakni profitabilitas dan leverage ternyata tidak menjadi penentu utama dalam kebijakan dividen perusahaan perbankan selama periode penelitian ini. Kondisi keputusan pembagian dividen kemungkinan lebih dipengaruhi oleh faktor lain di luar model, seperti regulasi perbankan, stabilitas kas, atau strategi pertumbuhan jangka panjang perusahaan.
Corporate Ownership Structure, Sustainability Culture, and Corporate Financial Reporting Quality: A Literature Review Kurniawan, Putu Sukma; Asri Savitri, Ni Luh
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.4038

Abstract

In the contemporary business landscape, the issue of sustainability has emerged as a pivotal concern for corporate management. The crux of this issue lies in the alignment of a company's business operations with the interests of the social community and environmental sustainability. The integration of the SDGs concept into business activities is poised to become a fundamental element of corporate culture. This phenomenon is inextricably linked to the company's ownership structure and the quality of its financial reporting. This study employs a literature review (LR) research design to examine patterns of previous research in the context of corporate ownership structure, sustainability culture, and the quality of corporate financial reporting as well as to provide suggestions for future research in this research area. LR's research design, which is based on an online literature search platform, has the capacity to identify research trends within the context of corporate ownership, sustainability culture, and financial reporting quality. The findings of the research indicate that these three subjects continue to be of interest for further study. A number of recommendations for future research topics have been formulated on the basis of the study's findings. For instance, there is a need to focus on corporate ownership structure and the implementation of sustainability culture.
Risk Management Model for SMEs: A Story from Pandemic Kurniawan, Putu Sukma
Gorontalo Accounting Journal Volume 6 Nomor 2 October 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i2.2751

Abstract

This study aims to develop a risk management model (RMM) that can be used by the small and medium enterprises (SMEs) to survive in a pandemic condition. An approach with psychological theory was used in the context of developing the RMM. The research method is based onqualitative paradigm and there are three stages in this study to develop the RMM for SMEs in a pandemic condition. This study finds that there are several problems and challenges that the SMEs management have to deal with the pandemic condition. Additional explanations are prepared to create the connection between the RMM with the Kubler-Ross Grief Cycle Theory. This RMM can be used by the SMEs management as a guide for carrying out an organization's business activities in a pandemic. 
Sosialisasi dan Pelatihan Penyusunan Laporan Keuangan Berbasis Teknologi Informasi bagi Pelaku UMKM di Desa Belatungan, Pupuan, Bali Kurniawan, Putu Sukma
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 11, No 4 (2020): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v11i4.3981

Abstract

Kegiatan pengabdian ini difokuskan pada sosialisasi dan pelatihan penyusunan laporan keuangan berbasis teknologi informasi bagi usaha kecil dan menengah. Pelaku usaha kecil dan menengah di Desa Belatungan, Pupuan, Bali belum sepenuhnya menggunakan teknologi informasi dalam penyusunan laporan keuangan. Metode yang digunakan dalam kegiatan pengabdian ini adalah metode sosialisasi tentang penggunaan teknologi informasi dalam pengelolaan keuangan dan dilanjutkan dengan melakukan pelatihan dan praktik penyusunan laporan keuangan dengan basis teknologi informasi. Hasil dari kegiatan pengabdian menunjukkan bahwa pelaku usaha kecil dan menengah memiliki motivasi yang tinggi untuk menyusun laporan keuangan berbasis teknologi informasi dan telah mampu untuk melakukan pencatatan transaksi menggunakan aplikasi komputer. Hasil dari kegiatan pengabdian ini diharapkan dapat meningkatkan transparansi dan akuntabilitas pengelolaan keuangan bagi usaha kecil dan menengah.
SUSTAINABILITY ACCOUNTING IMPLEMENTATION IN HIGHER EDUCATION INSTITUTIONS: REFLECTION FROM UI GREENMETRIC RANKING Kurniawan, Putu Sukma; Dewi, Luh Gede Kusuma
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.658

Abstract

This study aims to identify sustainability accounting practices in Indonesia's higher education institutions (HEIs) and develop future recommendations. This study analyses reports and data from Indonesian universities ranked in UI GreenMetric. The recommendations are based on the data analysis stages. The findings indicate that a relatively small number of HEIs have adopted sustainability accounting practices. The study results have highlighted significant issues about sustainability accounting in HEIs, and recommendations have been proposed for future implementation. The findings of this study can inform the future implementation of sustainability accounting at the university level, providing a helpful reference point for university management and relevant stakeholders. This study aims to offer a novel perspective on the potential integration of sustainability accounting practices, particularly within the context of HEIs. Ultimately, the study aims to position sustainability accounting as a central tool for HEIs to transition toward more sustainable, transparent, and accountable practices and transform into the sustainable university.
The Possibility of Sustainability Accounting Implementation in Village Owned Enterprise Kurniawan, Putu Sukma; Sawarjuwono, Tjiptohadi
Jurnal Kajian Akuntansi Vol 7 No 2 (2023): DESEMBER 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.vol7.no2.a9

Abstract

The purpose of this manuscript is to provide a new perspective on the possibility of implementing sustainability accounting in small business organizations, especially village-owned enterprise. We argue that even though small business organizations have limitations in organizational resources, they have a crucial role to play in implementing the concept of sustainability accounting in the business ecosystem. We developed the theoretical arguments based on the results of previous studies. We used the library research method to identify previous research in the context of sustainability accounting and small business organizations. We have found issues related to sustainability accounting and small business organizations. We also identify the issue and elaborate it in the theoretical arguments.
MEASURING SUSTAINABILITY PERFORMANCE IN UNIVERSITY: IS IT POSSIBLE TO IMPLEMENT SUSTAINABILITY ACCOUNTING IN PUBLIC SECTOR ORGANIZATION? Kurniawan, Putu Sukma
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 1 June 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v6i1.376

Abstract

This study aims to identify the ability of non-business organizations to implement the concept of sustainability accounting and to measure the organization’s sustainability performance. The object of this study is higher education institutions (public universities). This study used a qualitative paradigm with data collection techniques and using the document analysis method. The data used is the university’s sustainability report and relevant documents. The methods used to analyze sustainability performance is the GASU method and the STARS System. The results of this study found that public university organizations can apply the concept of sustainability accounting and have a very high capability to implement the concept of sustainability accounting. This study also identified the challenges in the implementation process of sustainability accounting in public sector organizations, particularly in higher education institutions. 
Empirical Study of Profitability Dynamics and Leverage in Interaction with Company Value Ivayanti, Ni Nengah; Kurniawan, Putu Sukma; Herawati, Nyoman Trisna
JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Vol. 4 No. 3 (2025): JAKADARA: JURNAL EKONOMI, BISNIS, DAN HUMANIORA
Publisher : LPPM Universitas Dhyana Pura

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

Abstract

This study aims to empirically examine profitability and leverage in relation to company value in the industrial sector listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. This study applied secondary data and applied a quantitative approach. SPSS 26 is used as the data analysis tool. The results explain that profitability has a positive impact on corporate value with a test result of 0.010 < 0.05 and a t-value of 2.647 > t-table 1.987. These results are in line with signal theory, whereby high profits will have a positive impact on investor perception. Conversely, the test results for the interaction between leverage and company value did not show a significant effect. The test results were 0.760 > 0.05, and the t-value was -0.307 < t-table 1.987. Simultaneously, the variables in this study were able to influence company value with test results of 0.034 < 0.05. However, based on R2, it explains that the variables in this study can only explain 7.6% of the variation in company value, and the rest is caused by other factors.
Co-Authors Agihidayantari, Efri Anantawikrama Tungga Atmadja Aprianti, Ni Gusti Nyoman Ardika, Gusti Putu Agus Asri Savitri, Ni Luh Astawa, I Gede Putu Banu Atmadja, Dr. Anantawikrama Tungga Atmaja, Anantawikrama Tungga Darmayanti, Ni Luh Putu Ari Darmayasa, I Nyoman Adi Dewayanti, Luh Gede Widya Asty Dewi, Gusti Ayu Ketut Rencana Sari Dewi, I Gusti Ayu Ngurah Prasiska Dewi, K Chandra Dewi, Putu Eka Dianita Marvilianti Edy Sujana Gunadi, Bima Heryanto I Gede Agus Pertama Yudantara I Gusti Ayu Purnamawati I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Julianto Ivayanti, Ni Nengah Kharismayani, Kadek Mas Lesmana, I Made Indra Lestari, Ni Putu Rara Kurnia Luh Gede Kusuma Dewi Made Aristia Prayudi Murti, Ni Wayan Nhingswari, Suluh Widi Nintyari, Luh restiti Novianti, Fani Nyoman Trisna Herawati Octaviani, Made Sita Diaz P.W, Komang Sintha Triana Pardita, I Wayan Agus Parwati, Wayan Intan Gandha Prayudi, Made Arista Ramendra, Janardana Riasmini, Kadek Salain, Luh Putu Pradevi Octaviani Somania, Ni Nyoman Vira Sudibia, I Putu Adi Sugiantari, Putu Rina Sumariyani, Ni Made Ria Tjiptohadi Sawarjuwono Trisna Dewi, Ni Luh Putu Indah Triyasa, Komang Darma Ulantari, Ni Kadek Wiwik Dwi Utami, Ni Putu Mahindu Pradnya Virgiawan, Gusti Agung Bagus Alit Wardani, Putu Ayu Sugiarti Kusuma Wibawa, I Gede Agus Handrynata Winiasih, Ni Wayan Witakusuma, Gede Etyana Zulaeha, Noni