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All Journal AKUNTANSI DEWANTARA To Maega: Jurnal Pengabdian Masyarakat JURNAL LENTERA BISNIS Syntax Idea JAF- Journal of Accounting and Finance eCo-Buss Jurnal Ilmiah Edunomika (JIE) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Multidisiplin AKTUAL International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal of Artificial Intelligence and Digital Business Journal of Islamic Business Management Studies (JIBMS) Jurnal Akuntansi Manado (JAIM) Jurnal Akademi Akuntansi Indonesia Padang SENEMA Jurnal Ekonomi, Manajemen, Akuntansi ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Oikonomia : Journal of Management Economics and Accounting Nomico
Putu Putri Prawitasari
Universitas Pendidikan Nasional
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Mengapa Konsumen Bertahan? Minat Beli dan Loyalitas terhadap Produk Skincare Lokal Ni Putu Ari Krismajayanti; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ida Ayu Putu Megawati
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 2 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i2.936

Abstract

The local skincare industry in Indonesia has experienced rapid growth alongside increasing public awareness of skin health and personal appearance. Although the level of local skincare product usage is relatively high, this phenomenon is not always accompanied by the formation of strong consumer loyalty toward specific brands. This study aims to analyze consumer purchase intention and loyalty toward local skincare products, as well as to identify the factors influencing the development of such loyalty.This research adopts a qualitative approach using in-depth interviews with eight informants who are users of local skincare products in Denpasar City. The data were analyzed through processes of data reduction, data display, and conclusion drawing in order to obtain a comprehensive understanding of consumer behavior.The findings indicate that consumer beliefs regarding product safety, suitability for skin type, perceived benefits, affordable pricing, and ease of access are the primary factors driving purchase intention toward local skincare products. Beliefs formed through positive usage experiences play a crucial role in encouraging repeat purchases and fostering consumer loyalty. These findings emphasize that loyalty toward local skincare brands is not solely determined by product quality, but is also shaped by perceptions of safety, relevance to local needs, and consistent usage experiences. This study is expected to contribute to the development of consumer behavior research and to serve as a strategic reference for stakeholders in the local skincare industry.
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi Ni Putu Agustin Prastika Dewi; Putu Putri Prawitasari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/fdq4n666

Abstract

This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
Green Investment and Financial Performance: Analysis of the Impact of Sustainable Investment Ida Ayu Putu Megawati; Ni Nengah Rupadi Kertiriasih; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.609

Abstract

This study investigates the relationship between green investment and corporate financial performance, analyzing the impact of sustainable investment practices on key financial indicators including Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. As environmental concerns grow and regulatory frameworks tighten globally, firms are increasingly allocating resources toward environmentally sustainable activities. Drawing upon a systematic review of 20 peer-reviewed studies published between 2018 and 2025, this research synthesizes evidence on whether green investments translate into measurable financial gains or represent a cost burden for firms. The analysis encompasses diverse industries and geographic contexts, including Indonesia, Europe, Ireland, and global markets. Findings reveal that green investment generally yields a positive effect on financial performance, particularly in the long run, though the magnitude varies by industry, firm size, and institutional environment. Environmental, Social, and Governance (ESG) disclosure quality and corporate social responsibility (CSR) practices are identified as significant mediating factors. Green financing instruments such as green bonds also contribute to enhanced corporate performance. This study contributes to the growing body of sustainable finance literature by providing a comprehensive overview of mechanisms linking green investment to financial outcomes and offers.
Dinamika Efisiensi Biaya Operasional dan Profitabilitas terhadap Return Saham: Peran Moderasi Risiko Kredit dan Likuiditas PPDA Perusahaan Perbankan di Bursa Efek Indonesia Putu Eckta Mahesa Putra; Putu Putri Prawitasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9914

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi biaya operasional dan profitabilitas terhadap return saham dengan risiko kredit dan likuiditas sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Efisiensi biaya operasional diproksikan dengan Biaya Operasional terhadap Pendapatan Operasional (BOPO), profitabilitas diproksikan dengan Return on Assets (ROA), risiko kredit diproksikan dengan Non-Performing Loan (NPL), dan likuiditas diproksikan dengan Loan to Deposit Ratio (LDR). Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 37 perusahaan perbankan sebagai sampel penelitian dengan total 107 observasi. Data dianalisis menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa BOPO berpengaruh negatif dan signifikan terhadap return saham, sedangkan ROA berpengaruh negatif namun tidak signifikan terhadap return saham. Risiko kredit (NPL) terbukti mampu memoderasi pengaruh BOPO terhadap return saham secara negatif dan signifikan serta mampu memoderasi pengaruh ROA terhadap return saham secara negatif dan signifikan. Sementara itu, likuiditas (LDR) tidak mampu memoderasi pengaruh BOPO maupun ROA terhadap return saham. Hasil penelitian ini mengindikasikan bahwa investor lebih memperhatikan efisiensi operasional dan tingkat risiko kredit dalam menilai prospek perusahaan perbankan dibandingkan faktor likuiditas. Temuan ini diharapkan dapat menjadi pertimbangan bagi manajemen perbankan dalam meningkatkan kinerja operasional dan mengendalikan risiko kredit guna meningkatkan kepercayaan investor serta return saham perusahaan.
Moderasi Corporate Governance dan Ukuran Perusahaan dalam Hubungan Profitabilitas, Leverage, dan Capital Intensity terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024) I Putu Arya Darmawan; Putu Putri Prawitasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10243

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan capital intensity terhadap tax avoidance dengan corporate governance dan ukuran perusahaan sebagai variabel moderasi pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih adanya praktik tax avoidance yang dilakukan perusahaan dalam upaya menekan beban pajak secara legal serta adanya inkonsistensi hasil penelitian terdahulu mengenai faktor-faktor yang memengaruhinya. Tax avoidance diukur menggunakan Effective Tax Rate (ETR), profitabilitas diproksikan dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), capital intensity dengan Capital Intensity Ratio, corporate governance dengan proporsi komisaris independen, dan ukuran perusahaan menggunakan logaritma natural total aset. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan dan annual report perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 42 perusahaan dengan total 126 observasi selama periode penelitian. Analisis data dilakukan menggunakan regresi data panel dengan pendekatan Moderated Regression Analysis (MRA) melalui aplikasi EViews. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance. Sebaliknya, leverage dan capital intensity tidak berpengaruh signifikan terhadap tax avoidance. Corporate governance terbukti mampu memoderasi pengaruh profitabilitas terhadap tax avoidance, namun tidak mampu memoderasi pengaruh leverage dan capital intensity terhadap tax avoidance. Ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas dan leverage terhadap tax avoidance, tetapi mampu memperkuat pengaruh capital intensity terhadap tax avoidance. Temuan ini mendukung Agency Theory yang menjelaskan bahwa kondisi keuangan perusahaan dan mekanisme pengawasan berperan dalam menentukan kebijakan perpajakan perusahaan.
Total Quality Management dan Budaya Organisasi sebagai Determinan Kinerja Manajerial dengan Komitmen Organisasi sebagai Variabel Mediasi (Studi Kasus pada Perusahaan Manufaktur di Bali) I Gusti Ayu Dianti Anggraini Putri; Putu Putri Prawitasari
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11103

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Quality Management (TQM) dan budaya organisasi terhadap kinerja manajerial dengan komitmen organisasi sebagai variabel mediasi pada perusahaan manufaktur di Bali. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 manajer pada perusahaan manufaktur di Provinsi Bali yang terdiri atas manajer tingkat lower management, middle management, dan top management. Penentuan jumlah sampel dilakukan menggunakan pendekatan Hair et al. dengan teknik purposive sampling sesuai dengan kriteria penelitian yang telah ditetapkan. Data penelitian diperoleh melalui penyebaran kuesioner menggunakan skala Likert lima poin dan dianalisis menggunakan analisis jalur (path analysis) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa Total Quality Management dan budaya organisasi berpengaruh positif dan signifikan terhadap komitmen organisasi maupun kinerja manajerial. Selain itu, komitmen organisasi juga terbukti berpengaruh positif dan signifikan terhadap kinerja manajerial. Hasil uji Sobel menunjukkan bahwa komitmen organisasi mampu memediasi pengaruh Total Quality Management dan budaya organisasi terhadap kinerja manajerial. Temuan penelitian mengindikasikan bahwa penerapan manajemen kualitas yang efektif dan budaya organisasi yang kuat mampu meningkatkan keterikatan karyawan terhadap organisasi sehingga berdampak pada peningkatan efektivitas pelaksanaan fungsi manajerial. Penelitian ini diharapkan dapat memberikan kontribusi teoritis bagi pengembangan ilmu manajemen serta menjadi masukan praktis bagi perusahaan manufaktur dalam meningkatkan kinerja organisasi secara berkelanjutan.
Apakah Masyarakat Masih Percaya LPD? Sebuah Studi Empiris Ni Luh Ayu Yuliani; Putu Putri Prawitasari; Gusi putu Lestara Permana; Ketut Tanti Kustina
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dh2qgt70

Abstract

Kepercayaan masyarakat menjadi faktor penting dalam keberhasilan Lembaga Perkreditan Desa (LPD) di Bali, khususnya di Kabupaten Gianyar, yang memiliki jumlah LPD terbanyak. Kepercayaan ini memengaruhi partisipasi masyarakat dalam layanan keuangan formal dan kerap dipengaruhi oleh literasi keuangan, pengalaman finansial, serta kemampuan pengelolaan keuangan pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan 170 responden yang dipilih melalui purposive sampling. Data dikumpulkan melalui kuesioner skala Likert lima tingkat dan dianalisis menggunakan PLS-SEM untuk menilai hubungan antarvariabel. Hasil penelitian menunjukkan bahwa Financial Self-Efficacy, Prior Financial Experience, dan Financial Literacy berpengaruh positif signifikan terhadap Inklusi Keuangan dan Kepercayaan Masyarakat pada LPD, dengan Inklusi Keuangan memediasi hubungan tersebut. Temuan ini menekankan pentingnya peningkatan literasi keuangan dan layanan digital untuk memperkuat kepercayaan masyarakat dan mendorong inklusi keuangan yang lebih luas.
Decoding Tax Compliance Behavior: The Interplay of Knowledge Sanctions, and Communicative Framing Putu Putri Prawitasari; Dhea Fitrisia; Ida Ayu Putu Megawati
JAF - Journal of Accounting and Finance Vol. 10 No. 1 (2026): JAF- Journal of Accounting and Finance in press
Publisher : PPM Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v10i1.10821

Abstract

This study examines the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax socialization as a moderating variable. The study was conducted among individual taxpayers registered in Tabanan Regency, Indonesia. Using a quantitative survey approach, data were collected from 95 taxpayers possessing a Taxpayer Identification Number (NPWP). The data were analyzed using Moderated Regression Analysis (MRA) with SPSS 23. The results indicate that tax knowledge has a positive and significant effect on taxpayer compliance (β = 1.560; p = 0.004), whereas tax sanctions have a negative but statistically insignificant effect (β = −0.125; p = 0.820). Tax socialization has a positive and significant direct effect on taxpayer compliance (β = 1.124; p = 0.006). Furthermore, tax socialization significantly moderates the relationship between tax knowledge and taxpayer compliance, but the interaction effect is negative (β = −0.080; p = 0.024). This indicates that higher levels of tax socialization weaken the positive relationship between tax knowledge and taxpayer compliance. Therefore, the directional hypothesis proposing that tax socialization would strengthen the effect of tax knowledge on compliance is not supported. Tax socialization does not significantly moderate the relationship between tax sanctions and taxpayer compliance (β = 0.021; p = 0.541). These findings demonstrate that tax socialization has a positive direct contribution to compliance but does not necessarily reinforce the behavioral effect of tax knowledge. The findings highlight the importance of continuous taxpayer education, transparent communication, and fair enforcement practices to encourage sustainable taxpayer compliance.
Co-Authors Anak Agung Ayu Intan Puspadewi Anak Agung Gde Putra Pemayun Christina Ayu Maha Dewi Damiana Sevanya Saputri Dewiningrat, Ayu Indira Dhea Fitrisia Dhea Fitrisia Eldamaris Sutrisno Ghalda Syadza Rafa Nafisah Gusi Putu Lestara Permana I G. A. Desy Arlita I Gusti Agung Ayu Devi Maha Sawitri I Gusti Ayu Dianti Anggraini Putri I Ketut Raka Saputra I Made Bhasudewa Krisna Narotama Pande I Putu Arya Darmawan Ida Ayu Putu Megawati Kadek Adyatna Wedananta Kadek Dinda Juliamita Kesuma Ketut Tanti Kustina Made Ratih Nurmala Sari Made Ratih Nurmalasari Ni Ketut Ari Kesuma Dewi Ni Luh Ayu Yuliani Ni Luh Pertamawati Ni Luh Putu Sariani Ni Made Intan Kusumasari Ni Nengah Rupadi Kertiriasih Ni Putu Agustin Prastika Dewi Ni Putu Ari Krismajayanti Ni Putu Budiadnyani Ni Putu Irmayanti Putu Agus Perinanta Putra Putu Eckta Mahesa Putra Putu Pande R. Aprilyani Dewi Tiara Carina