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All Journal Jurnal Akuntansi Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi dan Bisnis BENING Abdimasku : Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Ekonomi Jurnal Pengabdian Masyarakat Bhinneka Smart Techno (Smart Technology, Informatic and Technopreneurship) Journal of Artificial Intelligence and Digital Business ABIS: Accounting and Business Information Systems Journal Aktual : Jurnal Pengabdian Kepada Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) E-JURNAL AKUNTANSI UNBI Mengabdi Jurnal Abmas
Dewi, Gita Apsari
Universitas Bali Internasional
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Digital Payment Integration in Accounting Information Systems to Support MSMEsRevitalization in Bali: A Literature Review Gita Apsari Dewi; Permana, Dewa Gde Yoga; A.A. Gde Agung Nanda Perwira
Smart Techno (Smart Technology, Informatics and Technopreneurship) Vol. 7 No. 2 (2025)
Publisher : Primakara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59356/smart-techno.v7i2.162

Abstract

MSMEs are a cornerstone of Bali’s economy, relying heavily on local cultural strengths and tourism as the main attraction. The decline in tourist numbers due to the pandemic has necessitated adaptive revitalization strategies aligned with technological developments, including the digitalization of payments. Previous literature indicates that QRIS (Quick Response Code Indonesian Standard) can enhance transaction efficiency and MSME revenue; however, few studies have explored integrating these transaction data into Accounting Information Systems (AIS) to support strategic decision-making within the context of Balinese culture.This study employs a systematic literature review (SLR) to identify findings, gaps, and development opportunities from relevant studies published over the last five years. The analysis shows that integrating QRIS with AIS can produce accurate, real-time, and transparent financial data flows, facilitating reporting, cost control, and business planning. Such integration also has the potential to optimize the competitiveness of Bali’s tourism-based MSMEs by considering cultural factors, such as the Tri Hita Karana values and the banjar social structure, which influence technology adoption. The study concludes that successful implementation requires supporting infrastructure, digital literacy, and policies aligned with the local socio-cultural context.
Local tourism product development and promotion in the digital era I Made Luhur Adi Putra; Dewa Gde Yoga Permana; Gita Apsari Dewi; A.A Gde Agung Nanda Perwira; Komang Tri Werthi
Jurnal Abmas Vol. 25 No. 1 (2025): Jurnal Abmas
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/abmas.v25i1.83686

Abstract

This community service activity was conducted at SMA PGRI 2 Denpasar in response to the limited practice of students in developing and promoting local products, despite the material having been taught in theory in the curriculum. The primary objective of this activity is to enhance students' understanding and skills in developing local tourism products based on culture, as well as utilizing digital media as a promotional tool that is responsive to market needs. This service began with program socialization, local product development training (regional perfumes), and digital marketing training, including social media and content strategies. The methods employed included a total of 60 participants, participatory observation, interviews, questionnaires, documentation, and a SWOT analysis to evaluate the school's strategic position. The results of the activity showed a increase in student understanding after the training, as well as positive changes in interest, school community participation, and student readiness to market local products digitally. These findings emphasize the importance of cross-sector collaboration and an educational-participatory approach in developing sustainable and competitive local tourism products in the digital era.   Abstrak Kegiatan pengabdian kepada masyarakat ini dilaksanakan di SMA PGRI 2 Denpasar sebagai respons atas terbatasnya praktik siswa dalam pengembangan dan promosi produk lokal, meskipun materi tersebut telah diajarkan secara teori dalam kurikulum. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman dan keterampilan siswa dalam mengembangkan produk pariwisata lokal berbasis budaya, serta memanfaatkan media digital sebagai sarana promosi yang adaptif terhadap kebutuhan pasar. Pengabdian ini diawali dengan sosialisasi program, pelatihan pengembangan produk lokal (parfum khas daerah), serta pelatihan pemasaran digital menggunakan media sosial dan strategi konten. Metode yang digunakan meliputi total sampling terhadap 60 partisipan, observasi partisipatif, wawancara, kuesioner, dan dokumentasi, serta analisis SWOT untuk mengevaluasi posisi strategis sekolah. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa setelah pelatihan, serta perubahan positif dalam minat, partisipasi komunitas sekolah, dan kesiapan siswa memasarkan produk lokal secara digital. Temuan ini menegaskan pentingnya kolaborasi lintas sektor dan pendekatan edukatif-partisipatif dalam pengembangan produk pariwisata lokal yang berkelanjutan dan kompetitif di era digital. Kata Kunci: pariwisata lokal; pengabdian masyarakat; pengembangan produk; promosi digital
Sistem Informasi Akuntansi Sebagai Infrastruktur Berkelanjutan: Analisis Kesiapan dan Tantangan Institusional di Indonesia Gita Apsari Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3119

Abstract

The growing reliance on ESG reporting exposes a theoretical tension between Accounting Information Systems (AIS), which are designed for financial accountability, and sustainability reporting, which demands multidimensional, forward-looking, and verifiable information. The theoretical problem addressed in this study lies in the insufficient theorization of AIS readiness for ESG reporting within existing accounting and information systems literature. While sustainability studies emphasize disclosure quality, they largely overlook the internal system capacities that produce ESG data, creating a critical conceptual gap. This study investigates how AIS readiness for ESG reporting is shaped by technological, organizational, environmental, and ESG data capability factors in the Indonesian context. Using a qualitative descriptive methodology, the study applies content analysis to sustainability reports, annual reports, regulatory texts, and prior empirical research from 2020–2023. The findings reveal that AIS readiness remains fragmented, as ESG data capabilities are weakly embedded within core systems and lack systematic audit trails. This study contributes by reconceptualizing AIS readiness as a system-level condition for sustainability accountability. This research extends AIS and sustainability reporting literature by modifying the Technology Organization Environment (TOE) framework through the explicit inclusion of ESG data capability as a mediating construct. This study matters because without theoretically grounded system readiness, ESG reporting risks remaining symbolic rather than substantively accountable
Analysis of Voluntary Disclosure Information on Social Media on The Behavior of Generation Z Investors Gita Apsari Dewi; Dewa Gde Yoga Permana; Ni Luh Desi Wulandari
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.59-70

Abstract

Abstract The development of digital technology has encouraged public companies to use social media as a medium for voluntary disclosure to improve transparency and communication with investors. However, the use of such information by Generation Z investors is influenced by their perceptions of technology acceptance. This study aims to analyze the effect of perceived usefulness and perceived ease of use on behavioral intention, as well as its impact on the use behavior of voluntary disclosure information on social media. This study lies in extending the Technology Acceptance Model by linking voluntary corporate disclosure on social media with Generation Z investors’ digital investment behavior in the Indonesian capital market context. This study applied a quantitative approach with an analytical survey design. Data were collected using a Likert-scale questionnaire distributed to 105 Generation Z investors in Indonesia and analyzed using SEMPLS. The results show that perceived usefulness and perceived ease of use positively and significantly affect behavioral intention. Furthermore, behavioral intention positively and significantly affects usage behavior. These findings confirm that technology acceptance factors play an important role in shaping Generation Z investors’ use of voluntary disclosure information on social media.
How to Build an Entrepreneurial Spirit from an Early Age for Senior High School Students of Gurukula Bangli Dewa Gde Yoga Permana; Gita Apsari Dewi; Komang Tri Werthi; A. A. Gde Agung Nanda Perwira; I Made Luhur Adi Putra
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat January 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i1.343

Abstract

The purpose of this activity is to provide a basic understanding of the concept of entrepreneurship and business development and to inspire students to start recognizing business opportunities around them. Amidst the development of technology and globalization, the world of work is undergoing major changes. The trend of digitalization has created great opportunities for the younger generation to start businesses based on creativity and technology. High school students are at an age where creativity is developing rapidly. They have great potential to recognize opportunities around them, especially in local contexts such as the food sector, crafts, and technology-based services.  The method used in this activity began with field observations by visiting students at Gurukula Bangli Senior High School. It continued with a presentation from the lecturer on the problems faced by the students, then a discussion related to the presentation material presented. There was an increase in scores from the pre-test to the post-test of 41.79% of all Gurukula Bangli high school students who participated in community service. The assessment results show that students can understand good business opportunities that have great potential for students and are brave enough to start small steps in the business world. The author appeals that there is still a need for real action from students to see these business opportunities as an opportunity that must be utilized to achieve success.
Co-Authors A.A Ayu Intan Wulandari A.A Gde Agung Nanda Perwira A.A. Gde Agung Nanda Perwira Anak Agung Ayu Intan Wulandari Anak Agung Intan Wulandari Dewa Gde Yoga Permana Gayatri Gayatri I Made Luhur Adi Putra Komang Tri Werthi Krisnadewi, Komang Urip Muhammad Prans Panca Renta Ni Luh Desi Wulandari Ni Luh Putu Surya Astitiani Ni Nyoman Putri Purnama Santhi Permana, Dewa Gde Yoga Perwira, A.A. Gde Agung Nanda Putra, I Made Luhur Adi Putu Diah Aryastuti Sanjiwani Rony, Zahara Tussoleha Sanjiwani, Putu Diah Aryastuti Swari, Dewa Ayu Agung Patni Yogi Wati, Ni Luh Sintya