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All Journal AKUNTANSI DEWANTARA To Maega: Jurnal Pengabdian Masyarakat JURNAL LENTERA BISNIS Syntax Idea eCo-Buss Jurnal Ilmiah Edunomika (JIE) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat AKTUAL International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi Manado (JAIM) ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Nomico
Putu Putri Prawitasari
Universitas Pendidikan Nasional
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I G A Desy Arlita; Putu Putri Prawitasari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): (Februari 2024)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v7i1.1955

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.
The Impact of Financial Inclusion on MSME Growth in Developing Countries: A Regional Comparative Study Ida Ayu Putu Megawati; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti; Ni Nengah Rupadi Kertiriasih
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/myfkbn74

Abstract

This study aims to analyze the impact of financial inclusion on MSME growth in Bali, Indonesia, and Malaysia. Using Structural Equation Modeling (SEM), the study examines the relationship between financial inclusion, measured by access to financial services, financial literacy, and government policies, and MSME growth, measured by revenue, number of employees, and business expansion. The results show that financial inclusion positively impacts MSME growth in both countries, with a greater effect in Malaysia. In Bali, although financial inclusion has a positive effect, the impact is smaller due to lower financial literacy and limited access to financial services. In Malaysia, more advanced financial inclusion policies and broader fintech access contribute significantly to MSME growth. This study suggests that to foster MSME growth, more structured financial inclusion policies, as well as improving financial literacy and access to financial services, should be a primary focus
THE INFLUENCE OF QRIS USAGE ON FINANCIAL RECORDING ACCOUNTABILITY WITH FINANCIAL LITERACY AS A MEDIATION VARIABLE: EVIDENCE FROM MSMES IN DENPASAR, INDONESIA Kadek Dinda Juliamita Kesuma; Putu Putri Prawitasari
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 2 (2026): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i2.246

Abstract

This study aims to analyze the effect of QRIS (Quick Response Code Indonesian Standard) usage on financial recording accountability with financial literacy as a mediating variable. Based on the Technology Acceptance Model (TAM), this research employs a quantitative approach using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected through questionnaires from 100 MSMEs in Denpasar, selected through purposive sampling. The results indicate that QRIS usage has a positive and significant direct effect on financial recording accountability. Furthermore, QRIS usage positively influences financial literacy, which in turn enhances financial recording accountability. Financial literacy also partially mediates the relationship between QRIS usage and financial recording accountability. These findings confirm that the adoption of digital payment technology can improve financial accountability, especially when supported by adequate financial literacy. The study contributes to the extension of TAM in the context of digital financial accountability and provides practical insights for policymakers, financial institutions, and MSMEs in enhancing digital financial governance.
Menelusuri Keputusan Etis Pada Akuntansi Digital: Analisis Empiris Locus Of Control Dan Komitmen Organisasional I Gusti Agung Ayu Devi Maha Sawitri; Putu Putri Prawitasari
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3489

Abstract

Penelitian ini ditunjukkan guna mengidentifikasi pengaruh sikap terhadap teknologi, kepribadian, locus of control, dan komitmen organisasional terhadap pengambilan keputusan etis pada akuntan publik yang bekerja di Kantor Akuntan Publik (KAP) di Bali. Pendekatan kuantitatif digunakan dalam penelitian ini dengan sampel sebanyak 66 akuntan publik yang diperoleh menggunakan teknik purposive sampling. Data didapatkan melalui kuesioner skala Likert lima poin yang disebar langsung ke masing-masing KAP. Metode analisis data yang digunakan adalah PLS-SEM untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa sikap positif terhadap teknologi dan kepribadian yang etis berpengaruh signifikan terhadap pengambilan keputusan etis. Locus of control dan komitmen organisasional berfungsi sebagai variabel moderasi, meskipun interaksi antara beberapa variabel, seperti komitmen organisasional dan kepribadian, tidak selalu memberikan pengaruh signifikan terhadap keputusan etis. Temuan ini memberikan wawasan penting bagi KAP dalam mengembangkan kebijakan yang mendukung pengambilan keputusan etis melalui penggunaan teknologi akuntansi digital. Penelitian ini juga menyarankan untuk penelitian selanjutnya yang dapat melibatkan sampel lebih luas serta mengkaji faktor eksternal lain yang mempengaruhi keputusan etis, seperti regulasi dan norma sosial dalam konteks profesi akuntansi.
Co-Authors Anak Agung Ayu Intan Puspadewi Anak Agung Gde Putra Pemayun Dewiningrat, Ayu Indira I G. A. Desy Arlita I Gusti Agung Ayu Devi Maha Sawitri I Ketut Raka Saputra I Made Bhasudewa Krisna Narotama Pande Ida Ayu Putu Megawati Kadek Adyatna Wedananta Kadek Dinda Juliamita Kesuma Made Ratih Nurmala Sari Made Ratih Nurmalasari Ni Ketut Ari Kesuma Dewi Ni Luh Putu Sariani Ni Nengah Rupadi Kertiriasih Ni Putu Ari Krismajayanti Ni Putu Budiadnyani Putu Agus Perinanta Putra Putu Pande R. Aprilyani Dewi