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All Journal Jurnal Ilmiah Akuntansi Kesatuan Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax
Kadek Nita Sumiari, Kadek Nita
Magister Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pembangunan Sistem Informasi Pengaduan dan Penanganan Mamalia Terdampar dan Pelatihan Manajemen Keuangan Untuk Pemberdayaan Keluarga Sarja, Ni Luh Ayu Kartika Yuniastari; Widana, I Putu Krisna Arta; Sarja, Ni Ketut Pradani Gayatri; Pramitari, I Gusti Ayu Astri; Sumiari, Kadek Nita
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2139

Abstract

Satwa liar didefinisikan sebagai organisme yang berkembang bebas di habitatnya. Permasalahan pada satwa liar di darat dan di laut yaitu hewan laut terdampar. Hewan laut terdampar merujuk pada hewan laut yang ditemukan di darat yang tidak memiliki kemampuan untuk kembali ke laut. Hewan laut yang terdampar sering terlihat di pantai di seluruh dunia dengan alasannya beragam, mulai dari interaksi antropis dan perikanan hingga penyakit, polusi laut, dan bahkan karena terjadinya badai. Mitra dalam kegiatan ini adalah kelompok nelayan KUB Merta Segara Serangan yang berlokasi di Serangan, Denpasar Selatan. Permasalahan yang dihadapi mitra adalah keterbatasan media pelaporan mamalia laut terdampar dan media informasi proses penanganan mamalia laut terdampar tersebut dan kurangnya pengetahuan terkait pengelolaan keuangan usaha. Solusi yang dapat diberikan berdasarkan hasil diskusi dengan mitra adalah mengembangkan sistem informasi pelaporan dan penanganan mamalia terdampar yang dapat diakses secara real time kapanpun dan dimanapun, melakukan pelatihan secara langsung dengan uji coba penggunaan aplikasi pelaporan dan penanganan mamalia terdampar untuk nelayan maupun pihak pembuat laporan serta petugas yang akan menangani mamalia terdampar tersebut dan melakukan pelatihan pengelolaan keuangan usaha untuk family empowerement. Target yang ingin dicapai dari kegiatan ini adalah sistem informasi pelaporan dan penanganan mamalia terdampar 100% dapat digunakan oleh nelayan, pihak pembuat laporan, petugas yang akan menangani mamalia terdampar tersebut serta masyarakat, terdapat 2 orang nelayan, 2 pembuat laporan dan 2 petugas yang akan menangani mamalia terdampar tersebut dapat menggunakan sistem informasi pelaporan dan penanganan mamalia terdampar serta 1 orang dari masing-masing family empowerment dapat membuat pelaporan keuangan usaha. Development of an Information System for Complaints and Handling of Stranded Mammals and Financial Management Training for Family Empowerment Abstract Wildlife defined as organisms that grow freely in their habitat. Problem faced by wildlife, both living on land and sea, is stranded marine animals. Stranded marine animals refer to marine animals found on land that do not have the ability to return to the sea. Stranded marine animals are often seen on beaches for various reasons, ranging from anthropic interactions and fisheries to disease, marine pollution, and even storms. The partner in this activity is the KUB Merta Segara fishermen group located in Serangan. The problems faced are limited media for reporting stranded marine mammals and information media for the process of handling stranded marine mammals and the lack of knowledge related to business financial management. The solution that can be provided is to develop a stranded mammal reporting and handling information system that can be accessed in real time, training with direct trial on the use of stranded mammal reporting and handling applications for fishermen and those who make reports and officers who will handle stranded mammals and conduct business financial management training for family empowerment. The target from this activity is a reporting information system and handling of stranded mammals 100% can be used by fishermen, report makers, officers who will handle the stranded mammals and the community, there are 2 fishermen, 2 report makers and 2 officers who will handle the stranded mammals can use the reporting information system and handling of stranded mammals and 1 person from each family empowerment can make business financial reports.
Analysis of capital market reaction to the 2024 Prabowo-Gibran inauguration on Indonesian Stock Exchange Putra, I Komang Gita; Sumiari, Kadek Nita; Dewi, Ni Komang Urip Krisna
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 2 (2025): October 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i2.113-120

Abstract

The Free Nutritious Meals (MBG) program was one of Prabowo-Gibran’s flagship programs during the 2024 presidential and vice-presidential election campaign. The inauguration of the Prabowo-Gibran president and vice-president was a highly anticipated event not only by the public, but also by investors who believed it would impact the Indonesian capital market. This study aimed to examine the market reaction to the inauguration of the Prabowo-Gibran president and vice-president among companies in the consumer non-cyclical food and beverage subsector on the IDX. The capital market reaction was proxied by trading volume activity and abnormal returns. The researchers used a population of companies in the consumer non-cyclical food and beverage subsector and obtained a sample of 91 companies using a purposive sampling method. The observation period for the reaction was three days before and three days after the event from 16 October 2024 until 23 October 2024. Testing was conducted using the One Sample Kolmogorov-Smirnov test for normality and the Wilcoxon Signed Rank Test for hypothesis testing using SPSS 26. The study found that there is no difference in average trading volume activity before and after the event
Green Accounting in Healthcare: Strategic Framework for Sustainable Hospital Management Sumiari, Kadek Nita; Pramitari, I Gusti Ayu Astri; Wirayana, I Made Adhi; Parnata, I Ketut; Setyastrini, Ni Luh Putri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3729

Abstract

The healthcare sector plays a vital role in improving human well-being, but also significantly contributes to environmental degradation through high energy consumption, resource use, and waste generation. In response to these environmental challenges, green accounting emerges as a strategic tool to integrate environmental costs into financial decision-making and promote sustainable hospital operations. This study examines the key components, implementation strategies, and real-world applications of green accounting in the healthcare industry, with a focus on environmental cost accounting, performance indicators, and green financial reporting. Using the qualitative method, drawing on global case studies including hospitals in the United States, the United Kingdom, Singapore, India, and South Africa, the research identifies effective practices and outcomes such as carbon footprint reduction, operational cost savings, and enhanced stakeholder engagement. While challenges persist, such as a lack of standardized metrics, limited technical infrastructure, and financial constraints, green accounting proves to be a transformative approach that aligns ecological responsibility with healthcare excellence. The study recommends policy support, digital infrastructure development, and staff engagement as critical enablers for mainstreaming sustainability in hospital management.
Co-Authors Astri Pramitari, I Gusti Ayu Dewi, Ni Komang Urip Krisna I Ketut Parnata Ni Luh Ayu Kartika Yuniastari Sarja Putra, I Komang Gita Sarja, Ni Ketut Pradani Gayatri Setyastrini, Ni Luh Putri Widana, I Putu Krisna Arta Wirayana, I Made Adhi