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All Journal GANEC SWARA (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Nusantara Berbakti Jurnal SUTASOMA E-JURNAL AKUNTANSI JIS Siwirabuda (Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan) As-Syirkah: Islamic Economic & Financial Journal
I GUSTI AYU MADE AGUNG MAS ANDRIANI PRATIWI
Fakultas Ekonomi dan Bisnis Universitas Tabanan, Bali, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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OPTIMIZING FINANCIAL LITERACY, DIGITAL BANKING, AND ACCOUNTING SYSTEMS TO SUPPORT BUSINESS SUSTAINABILITY THROUGH IMPROVED FINANCIAL REPORTING IN BALI PROVINCE Andriani Pratiwi, I Gusti Ayu Made Agung Mas
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 1: Mei 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i1.4565

Abstract

Micro, Small and Medium Enterprises are the central pillar of regional economies but remain vulnerable to economic fluctuations. The quality of financial statements reflects business conditions and serves as a strategic tool for decision-making, financing access, and partnerships. Amid efforts for economic recovery and digital transformation in Bali, strengthening the quality of financial reporting has become a priority to sustain MSME operations. This study aims to analyze the influence of financial literacy, digital banking, and accounting information systems on the sustainability of MSMEs, with financial reporting quality as a mediating variable. A quantitative approach was employed using purposive sampling. Primary data were collected from 100 MSME actors in Bali Province who have adopted accounting information systems and digital banking. Data analysis was performed using Microsoft Excel and SmartPLS. The results show that financial literacy, digital banking, and accounting information systems have a positive and significant effect on financial reporting quality. Financial literacy and financial reporting quality significantly influence business sustainability, while digital banking and accounting information systems do not. Financial reporting quality mediates the effects of digital banking and accounting information systems but does not mediate the impact of financial literacy. Support from local governments and academics is needed to strengthen financial literacy and technology adoption, ensuring that MSMEs remain sustainable, resilient, and competitive.
PERAN LITERASI KEUANGAN DAN INKLUSI PERBANKAN DALAM MENDORONG AKSES PEMBIAYAAN UMKM Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Kusmawan, I Made Hary; Suarbawa, I Wayan; Utomo, Rochmad Bayu Utomo
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 3 No. 2 (2025): JIS SIWIRABUDA September 2025
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jurnalilmiahsainssosialkewirausahaandankebudayaan.v3i2.404

Abstract

Access to financing remains a significant barrier for Micro, Small, and Medium Enterprises (MSMEs) in developing their businesses in Indonesia. Two crucial factors in overcoming this barrier are financial literacy and banking inclusion. This study examines the relationship between bank financing, financial literacy, and banking inclusion through a literature review approach. The findings indicate that high financial literacy enables MSME actors to understand and manage financial information more effectively, thereby increasing their confidence in applying for loans. Banking inclusion, on the other hand, provides broader access for MSME actors to utilize various formal financial services, supporting the growth and sustainability of their businesses. The synergy between financial literacy and banking inclusion creates a more inclusive ecosystem, although challenges such as stringent collateral requirements and complex loan application processes still need to be addressed. Effective collaboration among financial institutions, government, and community organizations is essential to strengthen financial literacy and banking inclusion. Financial education programs tailored to the needs of MSMEs are expected to enhance their financial knowledge and skills, making them better prepared to seize financing opportunities. Sustainable collaborative efforts among various stakeholders are key to improving access to financing for MSMEs, thereby supporting inclusive and sustainable national economic growth.
PENGARUH AKSES KREDIT PERBANKAN DAN PENGGUNAAN TEKNOLOGI FINANSIAL TERHADAP PEMBERDAYAAN EKONOMI LOKAL DI PROVINSI BALI I Gusti Made Surya Baskara Bagiana; Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Putra, I Komang Trisna Eka
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 3 No. 2 (2025): JIS SIWIRABUDA September 2025
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Local economic empowerment in Bali faces significant challenges, particularly concerning banking credit access and the utilization of financial technology (fintech). This study aims to explore the impact of these two factors on the development of Micro, Small, and Medium Enterprises (MSMEs). The methodology employed is a literature review, encompassing insights from various relevant sources such as articles, books, and online information. The findings indicate that although the distribution of People’s Business Credit (KUR) continues to rise, the dominance of the consumptive sector in credit distribution highlights the need for diversification for more sustainable growth. Fintech serves as a crucial tool in enhancing financial access for MSMEs, enabling them to apply for loans more easily and quickly. Case studies demonstrate how fintech, particularly online lending platforms, can boost the production and marketing of MSMEs. However, challenges such as gaps in digital financial literacy and consumer protection issues must be addressed. This research recommends the need for more focused policies to enhance financial literacy, simplify credit access, and strengthen regulations related to fintech. With these measures, it is anticipated that local economic empowerment in Bali can be effectively achieved, creating a more prosperous and competitive society in the digital era.
Peran Faktor Sosiodemografi Terhadap Kemiskinan Di Provinsi Bali Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Kusmawan, I Made Hary
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 2 No. 1 (2024): JIS SIWIRABUDA Maret 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v2i1.276

Abstract

The problem of poverty is still a problem faced by countries/regions in various parts of the world. Bali Province is one of them, especially since the Covid-19 pandemic hit and had a tremendous effect on the economy. As a province that relies on the tourism sector, the Covid-19 pandemic has hit the foundations of the economy so that statistical data shows that poverty in Bali Province tends to fluctuate and increase over the last three years. This research is focused on discussing the description of sociodemographic factors regarding poverty in Bali Province. The objectives of this research include knowing the total population, literacy rate, and per capita expenditure partially and simultaneously on poverty in Bali Province. The approach used in this research is a quantitative approach. This research uses secondary data obtained from BPS Bali Province. The data used in this research is time series data for each Regency/City in Bali Province from 2018-2022. This research uses data processing tools, namely Microsoft Excel and SPSS. The research results show that: 1) population size has a partial positive and significant effect on poverty in Bali Province; 2) literacy rates have a negative and partially insignificant effect on poverty in Bali Province; 3) per capita expenditure has a partially negative and significant effect on poverty in Bali Province; and 4) population, literacy rate, and per capita expenditure simultaneously have a positive and significant effect on poverty in Bali Province.
Pengaruh Suku Bunga Terhadap Inflasi dan Pertumbuhan Ekonomi Di Indonesia Pratiwi, I Gusti Ayu Made Agung Mas Andriani
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 2 No. 2 (2024): JIS SIWIRABUDA September 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v2i2.327

Abstract

The Covid-19 outbreak dealt a severe blow to Indonesia's economy. The global economic conditions were similarly affected, and Indonesia was no exception. Data shows that over the past five years, inflation and Indonesia's economic development have experienced fluctuations. Monetary policy, particularly interest rates, and inflation are two elements that influence economic growth. This research combines time series data from 2019 to 2023 using secondary data from Indonesia's Central Bureau of Statistics (BPS). The study employs quantitative and descriptive analytical methods using the structural equation modeling (SEM) approach, specifically Partial Least Square (PLS). The research findings indicate that: (1) interest rates have a positive and significant effect on inflation; (2) interest rates have a positive but insignificant effect on economic growth; and (3) inflation acts as a mediator between interest rates and economic growth in Indonesia.
Peran Literasi Keuangan Bagi Ibu Rumah Tangga Dalam Meningkatkan Kesejahteraan Keluarga Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Suarbawa, I Wayan; Kusmawan, I Made Hary
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 3 No. 1 (2025): JIS SIWIRABUDA Maret 2025
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v3i1.378

Abstract

Abstract tells the basic content of writing clearly and briefly, so it can be used as guidance for the readers in determining the level of relevance towards their need in a short time. Abstract should be informative and give clear statement about the problem, approach or suggested solution, and the result that shows the solution of the problem. The abstract should 90 until 200 words longer. Abstract should be written in past tense and use nomenclature standard. It is suggested to use keywords that shows the knowledge field related to the research.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Pada Kelompok Pengelola Sistem Penyediaan Air Minum Dan Sanitasi (KPSPAMS) Di Desa Sukadana Kabupaten Karangasem I Gusti Ayu Lia Yasmita; I Gusti Ayu Made Agung Mas Adriani Pratiwi
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.653 KB) | DOI: 10.59024/jnb.v1i2.92

Abstract

Pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pengelola air berbasis masyarakat KPSPAMS) di Desa Sukadana Kabupaten Karangasem dalam Menyusun dan membuat laporan keuangan. Metode pelaksanaan yang digunakan dalam pengabdian ini adalah pelatihan, pendampingan dan evaluasi dengan cara menyampaikan materi secara langsung kepada pengelola sarana air minum di Desa Sukadana yang sekaligus digunakan sebagai objek pengabdian. Pada tahap survey yang menjadi masalah dalam pengelolaan air di Desa Sukadana adalah pemahaman pengelola untuk melakukan dan mengarsipkan bukti nota dan kuitansi secara baik yang berakobat pencatatatn menjadi tidak akurat. Dengan adanya kegiatan pelatihan dan pendampingan ini diharapkan KPSPAMS dapat menyusun dan membuat laporan dengan baik, mudah dipahami dan dapat dipertanggungjawabkan. Respon dari pengelola air di Desa Sukadana pada kegiatan ini sangat baik dan positif, hal ini terlihat dari kesediaan pengelola untuk mengikuti kegiatan dari awal hingga akhir kegiatan. Dari kegiatan evaluasi yang dilakukan kepada pengelola air dapat dikatakan pengelola memahami materi mengenai pentingnya pembuatan laporan keungan baik dari buku bank, buku penerimaan dan pengeluaran serta laporan rugi laba.
PENGARUH DIGITAL BANKING DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN MENABUNG MASYARAKAT USIA PRODUKTIF Pratiwi, I Gusti Ayu Made Agung Mas Andriani; Bagiana, I Gusti Made Surya Baskara; I Gusti Bagus Yogi Sutanegara Bagiana
Jurnal Ilmiah Sains Sosial, Kewirausahaan dan Kebudayaan Vol. 4 No. 1 (2026): JIS SIWIRABUDA Maret 2026
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/jissiwirabuda.v4i1.435

Abstract

This research sought to examine the evolution of financial behavior in the digital age, focusing on the impact of digital banking and financial literacy on the saving choices of working-age populations. The study challenge centered on the decreased propensity to save despite the rapid advancement of digital financial services. The research used a conceptual framework bolstered by an examination of pertinent empirical evidence to elucidate the correlation between factors. The findings demonstrated that digital banking facilitated accessibility, transaction efficiency, and service adaptability, which motivated consumers to improve their saving choices. Financial literacy significantly influenced the acquisition of information, awareness, and the capacity to handle personal funds judiciously and methodically. The integration of digital banking and financial literacy significantly enhanced saving choices among persons of productive age. The use of digital financial technology, along with sufficient financial awareness, facilitated more efficient and sustainable financial practices. This research provided actionable insights for financial institutions and policymakers in developing measures to improve saving behavior within the community.
Peran Literasi Keuangan dan Penggunaan Produk Perbankan terhadap Perencanaan Keuangan Rumah Tangga di Provinsi Bali I Gusti Ayu Made Agung Mas Pratiwi Andriani
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Households represent a core economic unit that plays a strategic role in maintaining macroeconomic stability through consumption, saving, and investment activities. Financial planning quality determines household resilience to economic uncertainty and its contribution to aggregate demand. Changes in income patterns and the expansion of the informal sector in Indonesia increase the complexity of household financial management. Inflationary pressure and rising living costs further highlight the importance of systematic financial planning, particularly in Bali Province where the economy is strongly influenced by tourism dynamics. Financial literacy serves as a foundation for households to allocate resources rationally and adopt a long-term financial perspective. Banking products function as operational tools that support efficient and measurable financial planning. This study aims to analyze the contribution of financial literacy and the utilization of banking products to household financial planning in Bali Province. The research method applies a literature review by examining academic publications, official institutional reports, and relevant references. Research findings indicate that improved financial literacy enhances budgeting capability, saving discipline, debt management, and financial risk control. Utilization of banking products such as savings accounts, credit services, and digital banking strengthens financial planning effectiveness when supported by adequate understanding. Integration of financial literacy and banking access creates a more adaptive and sustainable household financial system. Research recommendations emphasize strengthening community-based financial education, developing simple and inclusive banking products, and promoting regional policy support oriented toward improving household welfare in Bali Province.
Co-Authors I Gusti Ayu Lia Yasmita I Gusti Bagus Yogi Sutanegara Bagiana I Gusti Made Surya Baskara Bagiana I Made Hary Kusmawan I WAYAN SUARBAWA Made Kembar Sri Budhi Putra, I Komang Trisna Eka Putu Ery Setiawan Utomo, Rochmad Bayu Utomo Yoga, I Made Sedana