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All Journal Jurnal Siasat Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi dan Bisnis Jagaditha Media Ekonomi dan Manajemen Resona : Jurnal Ilmiah Pengabdian Masyarakat International Journal of Supply Chain Management EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Community Service and Empowerment Jurnal Fokus Manajemen Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Community Service ARRUS Journal of Social Sciences and Humanities Jurnal Literasi Akuntansi AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Riset Akuntansi dan Auditing Journal of Governance, Taxation, and Auditing International Journal of Entrepreneurship and Business Management Community Services Journal (CSJ) Journal of Economics, Entrepreneurship, Management Business and Accounting JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Akuntansi Warmadewa Journal of Community Empowerment
Partiwi Dwi Astuti
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Eksplorasi Praktik Green Accounting Berbasis Tri Hita Karana Untuk Keberlanjutan Usaha Kecil dan Menengah Ni Komang Aprilia Gauri Kusuma; Luh Putu Oktaviani Pradnya Swari; I Gusti Agung Andini Yogiswari; Partiwi Dwi Astuti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.231

Abstract

Penelitian ini bertujuan mengkontruksi model green accounting berbasis Tri Hita Karana (THK) untuk mendukung keberlanjutan Usaha Kecil dan Menengah (UKM). Nilai THK—parhyangan, pawongan, dan palemahan merepresentasikan keseimbangan spiritual, sosial, dan lingkungan yang sejalan dengan prinsip keberlanjutan. Penelitian dilakukan pada 10 UKM kain tenun endek di Provinsi Bali (Denpasar, Klungkung, dan Karangasem) menggunakan pendekatan kualitatif berparadigma interpretif. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, serta dianalisis dengan model interaktif Miles and (Huberman, 1994). Hasil penelitian menunjukkan bahwa pemahaman pelaku UKM terhadap green accounting masih terbatas, namun praktik keberlanjutan telah diterapkan, seperti pengelolaan limbah, efisiensi energi dan air, serta upcycling, meskipun pencatatan biaya lingkungan masih minim. Nilai THK terintegrasi dalam operasional dan pengambilan keputusan, tercermin dalam etika spiritual, hubungan sosial yang humanis, serta kesadaran lingkungan. Penelitian ini berhasil mengkonstruksi model green accounting berbasis THK yang mengintegrasikan ketiga dimensi tersebut dalam pencatatan biaya, evaluasi kinerja, dan pengambilan keputusan usaha. Temuan ini memberikan kontribusi praktis dan teoretis dalam pengembangan praktik akuntansi berkelanjutan berbasis kearifan lokal bagi UKM.
Perkembangan Bisnis e-Commerce dan Sistem Informasi Berbasis Teknologi: Implikasinya terhadap Kebutuhan Jasa Audit E-Commerce Ni Kadek Devi Dwinasari; Ni Luh Putu Tariningsih; Ni Putu Eka Widyantari; Partiwi Dwi Astuti
Jurnal Literasi Akuntansi Vol 6 No 1 (2026): Maret 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i1.283

Abstract

Purpose: This study aims to examine the development of e-commerce businesses and technology-based accounting systems and their impact on the need for e-commerce audit services. Method: The population of this study comprises all auditors of public accounting firms in the Province of Bali, totaling 132 people, registered with the Indonesian Institute of Public Accountants in 2023. The sample for this study consisted of 56 people, selected using the purposive sampling technique. The data source used is primary data obtained from research respondents. The data collection technique used was a questionnaire. The data were analyzed using multiple linear regression techniques in SPSS 26. Finding: The results of the study show that the development of the e-commerce business has a positive, insignificant effect on the need for e-commerce audit services, and that technology-based accounting systems have a significant positive effect on the need for e-commerce audit services. Novelty: The study examines the relationship between the development of e-commerce businesses and technology-based accounting systems, and their implications for the need for e-commerce audit services, based on the technology acceptance model, which differs from previous studies that use the theory of planned behavior.
SUS-PAY: Harnessing Payment Gateways and Sustainability Innovations to Boost MSMEs Performance Sisca Dian Rahmawati; Suprihatmi Sri Wardiningsih; Marjam Desma Rahadhini; Dewi Wulandari; Partiwi Dwi Astuti; Febrianur Ibnu Fitroh Sukono Putra; Ahmad Rudi Yulianto
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 2 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.2.2026.277-288

Abstract

This study investigates the effects of payment gateway adoption, green financing, and sustainability innovation on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Solo Raya, Indonesia. The study addresses the need to understand whether digital transformation and sustainability-oriented practices generate comparable performance benefits among creative-economy MSMEs. A quantitative explanatory research design was employed using a structured questionnaire administered to 100 MSME owners or managers selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0. The findings show that payment gateway adoption has a positive and significant effect on MSME business performance (? = 0.477; p < 0.001). Sustainability innovation also has a positive and significant effect on business performance (? = 0.465; p < 0.001). In contrast, green financing does not have a significant direct effect on business performance (? = 0.033; p = 0.731). These findings indicate that digital payment capabilities and sustainability-oriented innovation generate more immediate performance benefits than green financing among the surveyed MSMEs. The non-significant effect of green financing may reflect limited utilization, accessibility constraints, procedural complexity, and the short-term financial orientation of MSMEs. Theoretically, this study contributes by demonstrating that digital transformation, sustainable financing, and sustainability innovation do not produce homogeneous performance effects. Practically, the findings highlight the importance of strengthening digital payment adoption and sustainability innovation while improving the accessibility and usability of green financing for MSMEs.
Linking Competitive Intelligence and Competitive Agility through Dynamic Managerial Capability in Bali SMEs Ida Ketut Kusumawijaya; Partiwi Dwi Astuti
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.2141

Abstract

Purpose – This study aims to examine the impact of competitive intelligence on competitive agility, the impact of competitive intelligence on dynamic managerial capability, the impact of dynamic managerial capability on competitive agility, and the mediating role of dynamic managerial capability in Bali small and medium enterprises.   Design/methodology/approach – This study was conducted on small and medium enterprises in the Province of Bali using an online questionnaire distributed to 396 firms drawn from the provincial sampling frame; 164 valid responses were obtained and analyzed using variance-based structural equation modeling with a partial least squares approach. Finding/Results – The findings show that the research model is statistically acceptable and that all proposed direct relationships are positive and significant. Competitive intelligence has the strongest effect on dynamic managerial capability, dynamic managerial capability has a strong positive effect on competitive agility, and competitive intelligence also has a direct but weaker positive effect on competitive agility. Originality/Value – The study’s novelty lies in identifying dynamic managerial capability as a plausible cross-sectional managerial pathway linking competitive intelligence with competitive agility. The partial mediation pattern supports a differentiated capability process while avoiding causal claims, given the single-informant, single-wave design and the possibility of reciprocal or common-method influences. These findings imply that Bali small and medium enterprises should not rely on information gathering alone, but must strengthen managerial capability to convert intelligence into rapid and flexible competitive action.
The Role of Corporate Governance in Moderating the Effect of Board Gender Diversity and Managerial Ownership on Tax Aggressiveness Anak Agung Made Dian Oktavianti; Putu Yudha Asteria Putri; Ni Nengah Seri Ekayani; Partiwi Dwi Astuti; I Wayan Kartana
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1942

Abstract

Purpose – This study examines the effects of board gender diversity, managerial ownership, and corporate governance on tax aggressiveness, and investigates the moderating role of corporate governance in those relationships. It is grounded in Agency Theory, Corporate Governance Theory, Gender Socialization Theory, and Risk Aversion Theory. Methodology/approach – The population consists of non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using purposive sampling, 36 companies with 180 firm-year observations were selected. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS. Findings – Board gender diversity has a positive and significant effect on the Effective Tax Rate (ETR), suggesting that greater gender diversity is associated with lower tax aggressiveness. Managerial ownership has no significant effect on ETR, while corporate governance has a positive and significant effect on ETR, implying that stronger governance enhances tax compliance. However, corporate governance does not significantly moderate the relationship between board gender diversity and tax aggressiveness, nor between managerial ownership and tax aggressiveness. Novelty/value – The influence of board gender diversity and managerial ownership on tax aggressiveness is primarily determined by firms' internal characteristics rather than by the effectiveness of corporate governance as a moderating mechanism. The study integrates four theoretical perspectives into a single moderation-based empirical model.
Co-Authors Adhitanaya, Komang Adi I Ketut Yudana Adi I Ketut Yudana Adi, I Ketut Yudana Adilla Kustya Ulfa Ahmad Reza Ahmad Rudi Yulianto Anak Agung Made Dian Oktavianti Anak Agung Sagung Manik Chindrawati ANGELIN, Komang Ratu Karina Anggiriawan, Putu Budi Anis Chariri Awanis Linati Haziroh Cokorda Krisna Yudha Desak Made Intan Cahaya Dewi Desak Made Shinta Larasati Dewi Wulandari Febrian Rizkika Kurnianto Febrianur Ibnu Fitroh Sukono Putra I Gede Wied Jagadhita I Gusti Agung Andini Yogiswari I Gusti Bagus Udayana I Gusti Putu Wulandari I Ketut Darma I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Ketut Yudana Adi I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Hedy Wartana I Made Sudiksa I Made Suniastha Amerta I Made Suwitra I Nyoman Sunarta I Nyoman Sutapa I Putu Febry Masprayoga Ida Ayu Diah Wulandari Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijya Intan Saputra Rini, I Gusti Ayu Kadek Angga Tirta Kadek Desik Ani Wulandari Kartana, I Wayan Komang Adhitanaya Komang Ratu Karina ANGELIN Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Luh Putu Oktaviani Pradnya Swari Luh Suriati Made Hedy Wartana Marjam Desma Rahadhini Ngurah Ade Satria Laksamana Ananta Prayoga Nguyen Hoang Nam Ni Kadek Cintia Padma Dewi Ni Kadek Devi Dwinasari Ni Kadek Rita Anggreni Ni Kadek Trisnadewi Ni Komang Aprilia Gauri Kusuma Ni Komang Ayu Arisanti Ni Luh Nyoman Lilik Sugiarti Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Sulis Dewi Damayanti Ni Luh Putu Tariningsih Ni Made Rustini, Ni Made Ni Nengah Seri Ekayani Ni Putu Eka Widyantari Ni Wayan Febrina Sukmantari Nyoman Putri Gayatri Putra, I Gst. B. Ngr. P. Putra, I Made Wianto Putu Diajeng Intan Mayuni Putu Yudha Asteria Putri Riasning, Ni Putu SATRIYAS ILYAS Selamet, I Ketut Sisca Dian Rahmawati Sri Rahayu Damayanti Suprihatmi Sri Wardiningsih Surasmi, Ida Ayu Tito Wira Eka Suryawijaya Wartana I Made Hedy Wartana I Made Hedy