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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.
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 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 Febrian Rizkika Kurnianto I Gede Wied Jagadhita I Gusti Agung Andini Yogiswari I Gusti Ayu Intan Saputra Rini I Gusti Bagus Udayana I Gusti Ngurah Sanjaya 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 Suwitra, I Made I Made Wianto Putra I Nyoman Sunarta I Nyoman Sutapa I Putu Febry Masprayoga I Wayan Kartana Ida Ayu Diah Wulandari Ida Ayu Surasmi Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Kusumawijya Kadek Angga Tirta Kadek Desik Ani Wulandari Komang Adhitanaya Komang Ratu Karina ANGELIN Kusumawijaya Ida Ketut Kusumawijaya Ida Ketut Luh Putu Oktaviani Pradnya Swari Luh Suriati Made Hedy Wartana Made Suniastha Amerta 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 MIATI Ni Luh Putu Sulis Dewi Damayanti Ni Luh Putu Tariningsih Ni Made Rustini, Ni Made Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Eka Widyantari Ni Putu Riasning Ni Wayan Febrina Sukmantari Nyoman Putri Gayatri Putra, I Gst. B. Ngr. P. Putu Budi ANGGIRIAWAN Putu Diajeng Intan Mayuni SATRIYAS ILYAS Selamet, I Ketut Tito Wira Eka Suryawijaya Wartana I Made Hedy Wartana I Made Hedy