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All Journal Jurnal Akuntansi Profesi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society WICAKSANA: Jurnal Lingkungan dan Pembangunan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JAIM (Jurnal Abdi Masyarakat) International Journal of Environmental, Sustainability, and Social Science Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat Akademisi Asian Journal of Community Services (AJCS) Governors Jurnal Riset Akuntansi Warmadewa Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Ilmu Kesehatan
I Dewa Ayu Eka Pertiwi
Universitas Warmadewa
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA Pertiwi, I Dewa Ayu Eka; Ludigdo, Unti
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.04 KB)

Abstract

Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.
BISAKAH PENGETAHUAN AUDITOR DAN SPIRITUAL CAPITAL DIGUNAKAN UNTUK MENGATASI DILUTION EFFECT PADA AUDIT JUDGMENT? Pertiwi, I Dewa Ayu Eka; Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
Media Akuntansi dan Perpajakan Indonesia Vol 3 No 2 (2022): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v3i2.2592

Abstract

The dilution effect indicates the use of inappropriate information to make predictions, where diagnostic information is diluted by non-diagnostic information. Under the influence of non-diagnostic information, human predictions are not correct. Auditor knowledge is the auditor's understanding of the level of a job, both conceptually and theoretically. The negative impact of the dilution effect can affect audit quality, which can affect the auditor's ability to categorize some information based on its relevance during the process. The purpose of this study was to examine whether the dilution effect and auditor knowledge gained from training and work experience, and spiritual capital affect audit considerations in determining fraud risk. In an organized situation, this study was conducted using vignette and ANOVA to test the three hypotheses and simple regression to test the fourth hypothesis. The subjects of this research are auditors from Public Accounting Firms, especially in Bali and Nusa Tenggara. There are several findings that can be expected in this study. First, the dilution effect has an adverse impact on the auditor's mind when making judgments during a fraud risk assessment. Auditors who are not exposed to the dilution effect will provide a more accurate assessment than auditors who are exposed to the dilution effect. Second, auditor knowledge has a significant effect on audit considerations in detecting fraud. Auditors who have higher knowledge will make more accurate assessments than auditors who have lower knowledge. The third finding is that auditors can be better at making audit judgments to assess the risk of fraud if they are equipped with spiritual capital. The fourth finding, however, shows that auditors who have higher knowledge and spiritual capital will still make inappropriate judgments during fraud risk assessments when they are exposed to the dilution effect.
IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY BERLANDASKAN BUDAYA TRI HITA KARANA I Dewa Ayu Eka Pertiwi; Unti Ludigdo
Jurnal Akuntansi Multiparadigma Vol 4, No 3 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.04 KB) | DOI: 10.18202/jamal.2013.12.7208

Abstract

Abstract: Corporate Social Responsibility Implementation Based on Tri Hita Karana Culture. This study aims to identify and to understand the implementation of CSR based on Tri Hita Karana at the Discovery Kartika Plaza Hotel. The ethnographic methods were used to obtain deeper and complete information. The research results found Integrated of CSR. It has a sense that the company as a business group in carrying out its activities always has a harmonious relationship with community, nature, and God. It produces four forms of implementation which are synergic and related to each other, namely of the implementation in the corporate, in the community, in the environment, and the matters relating to God.Abstrak: Implementasi Corporate Social Responsibility Berlandaskan Budaya Tri Hita Karana. Penelitian ini bertujuan untuk mengetahui dan memahami implementasi CSR berlandaskan Tri Hita Karana pada Discovery Kartika Plaza Hotel. Metode etnografi digunakan untuk mendapatkan informasi yang lebih mendalam dan utuh dari sudut pandang para informan. Hasil penelitian menemukan bahwa CSR Terpadu berarti “usaha perusahaan dalam menjalankan kegiatan bisnisnya secara lebih terintegrasi, baik antara tujuan perusahaan sebagai usaha bisnis, keharmonisan hubungan dengan masyarakat, alam, dan Tuhan. CSR Terpadu menghasilkan empat sinergi implementasi, yaitu implementasi di perusahaan, masyarakat, lingkungan, dan hal-hal yang berkaitan dengan Tuhan.
Kualitas Audit Pada Kantor Akuntan Publik Di Wilayah Kota Denpasar Dengan Pendekatan Independesi, Fee Audit, Dan Pengalaman Auditor I Gusti Ayu Ari Widari; I Made Wianto Putra; I Dewa Ayu Eka Pertiwi
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.65936

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi, fee audit, dan pengalaman auditor terhadap kualitas audit. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di Wilayah Kota Denpasar dengan jumlah auditor secara keseluruhan sebanyak 70 auditor. Metode penentuan sampel yang digunakan adalah metode purposive sampling, dimana ada beberapa pertimbangan yang di ambil oleh peneliti untuk menentukan sampel, sehingga memperoleh 45 auditor yang memenuhi kriteria untuk dijadikan sampel. Data yang digunakan dalam penelitian ini adalah data primer, yaitu kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Teknik analisis data yang digunakan dalam penelitian ini adalah Regresi Linier Berganda, Uji F dan Uji t. Berdasarkan hasil penelitian dapat dilihat bahwa independensi berpengaruh positif terhadap kualitas audit, fee audit berpengaruh positif terhadap kualitas audit dan pengalaman auditor berpengaruh positif terhadap kualitas audit. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Wilayah Kota Denpasar diharapkan memberikan teguran atau sanksi kepada auditor yang tidak bersikap independen dalam melaksanakan audit, adanya kerja sama auditor dengan pihak manajemen klien, membuat kebijakan audit yang sesuai dengan tingkat kesulitan yang akan dihadapi dalam melaksanakan audit, serta secara berkala memberikan pelatihan kepada auditor. Kata Kunci: Independensi, Fee Audit, Pengalaman Auditor, Kualitas Audit
Enhancing Marketing Strategies for the Serati Banten Ritual Group in Desa Adat Sading, Mengwi, Badung Regency Ketut Sudarmini; Gusti Ayu Sugiati; I Dewa Ayu Eka Pertiwi
Asian Journal of Community Services Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i10.6383

Abstract

A Serati Banten Group led by Jero Mangku Suparmi in Desa Adat Sading efficiently fulfills ritual requests. Collaborative efforts among various groups yielded successful 2022 results. To boost income, they must expand market reach via social media like Instagram, Facebook, and WhatsApp. Standardizing banten pricing across Serati Banten Groups is crucial. Each group determines cost prices for various banten types to set consumer prices. Consequently, we support Mangku Suparmi's group in Desa Adat Sading by enhancing digital marketing strategies for ritual and banten promotion.
The Effect Of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Financial Performance Pertiwi, I Dewa Ayu Eka; Dewi, Dewa Ayu Puspita; Kawisnawa, Putu Gede Wisnu Permana
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2384

Abstract

This study aims to empirically examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used in this study is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2017-2020, where the sample used was purposive sampling criteria and obtained as many as 10 banking companies. The data analysis technique used in this study is multiple linear regression analysis, F test, and t test. Based on the research results, it can be seen that Corporate Social Responsibility has a negative and insignificant effect on the financial performance of banking companies. The reason is because Corporate Social Responsibility activities in Indonesia are still based on volunteerism, so that many companies still consider Corporate Social Responsibility activities as a burden that can reduce company profits and have no effect on financial performance. In addition, the results of this study also found that Good Corporate Governance (which is proxied by the proportion of the number of commissioners and directors) has a positive and significant effect on the financial performance of banking companies. The reason is that the more the number of boards of commissioners and the board of directors in a company can help create good governance within the company, so that the creation of good governance within a company can help improve financial performance.
Pemberdayaan Bank Sampah Abukasa Di Desa Peguyangan I Dewa Ayu Kristiantari; I Dewa Ayu Eka Pertiwi; Made Surya Pramana
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.774

Abstract

Bank sampah bertujuan untuk berkontribusi dalam pengolahan sampah di Indonesia, untuk meningkatkan kesadaran masyarakat akan lingkungan yang sehat dan bersih, mengubah sampah menjadi sesuatu yang lebih berguna dalam masyarakat, atau dengan kata lain bank sampah merupakan suatu upaya pemberdayaan masyarakat dalam pengelolaan sampah dan sekaligus dalam upaya pelestarian lingkungan. Bank Sampah Abukasa adalah usaha pengelolaan sampah berbasis masyarakat yang terletak di Desa Peguyangan, Kecamatan Denpasar Utara, Kota Denpasar, Bali. Permasalahan yang dimiliki mitra adalah 1) belum memiliki pencatatan maupun pembukuan yang baik sehingga tidak dapat mengevaluasi perkembangan usaha 2) masih minimnya pengetahuan dan motivasi masyarakat bank sampah binaan mitra dalam memilah dan meningkatkan nilai ekonomis sampah yang berasal dari rumah tangga, 3) belum adanya manajemen aktivitas Bank Sampah yang baik sehingga menghambat operasional bank sampah. Hasil pengabdian menunjukkan bahwa Bank Sampah Abukasa mengalami perubahan positif dalam pengelolaan usahanya antara lain: peningkatan pemahaman mitra dalam pengelolaan keuangan, pencatatan keuangan yang terstruktur dan terkomputerisasi, pengeloaan bank sampah yang semakin efisien dan efektif sebagai bukti pemberdayaan yang berhasil.
IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE ON FIRM VALUES IN THE MINING SECTOR Tamara, I Gusti Ayu Agung Tia Permata; Pertiwi, I Dewa Ayu Eka; Kristiantari, I Dewa Ayu
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.5072

Abstract

The objective of this research is to investigate the effects of the mining industry's adoption of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR), as represented by the audit committees, independentcommissioners, and board of directors, on company value. The study's secondary data sources were the annual reports and sustainability reports of mining businesses that were listed between 2018 and 2020 on the Indonesia Stock Exchange. Ten mining industry enterprises made up the sample, which was chosen using purposive sampling. Multiple linear regression analysis was employed to test the sample. The study's findings show that implementing CSR significantly and favourably affects a company's value. On the other hand, the application of GCG through the proxy of the board of directors has an insignificant and negative impact on firm value, independent commissioners have a large and positive impact on firm value, and audit committees have a positive and insignificant impact on firm value.
Analisis Sustainability Reporting Sebelum dan Sesudah Penerapan Standar Global Reporting Initiative (GRI) 2021 I Dewa Ayu Eka Pertiwi; Putu Yudha Asteria Putri; I Gusti Ayu Ratih Permata Dewi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6185

Abstract

This research aims to analyze the extent to which changes in the Global Reporting Initiative (GRI) standards can enhance the information disclosed in sustainability reporting. The sampling method employed was purposive sampling, and the data were analyzed using content analysis, with a score assigned to each item. Initially, the study focused on analyzing sustainability reporting from companies in the Oil, Natural Gas, and Coal sectors. However, data collection revealed that in 2021, many companies in these sectors were still adapting to the changes in standards, with only PT Indo Tambangraya Megah Tbk (ITMG), operating in the Coal sector, meeting the research criteria. The results demonstrated an increase in the number of items disclosed in ITMG's Sustainability Reporting prior to and following the implementation of the 2021 GRI Standards. This increase can be attributed to several changes in the requirements for "items that must be disclosed without exception" in the General Disclosure Standard (GRI 2) and the existence of Sector Standards (GRI Standard 12: Coal Sector 2022) as part of the 2021 GRI Standards. These changes also resulted in an increase in information on material topics disclosed by ITMG in sustainability reporting.
PEMBUATAN DESAIN DAN PEMBUATAN PRODUK FURNITUR SEBAGAI PENUNJANG AKTIVITAS BAGI PENYANDANG DISABILITAS FISIK Made Anggita Wahyudi Linggasani; I Dewa Ayu Eka Pertiwi; I Wayan Yogik Adnyana Putra; Gde Bagus Andhika Wicaksana
Jurnal Abdi Masyarakat Vol. 8 No. 2 (2025): Jurnal Abdi Masyarakat Mei 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v8i2.6677

Abstract

The Special Education Foundation (YPK) has been committed since 2001 to filling the gap in health and rehabilitation services for people with disabilities in Bali. Through the development of its services, YPK not only focuses on physical and psychological health aspects but also expands its scope into education as part of efforts to create a more inclusive environment for people with disabilities. In facing challenges in providing facilities and equipment to support rehabilitation activities—particularly the need for specially designed furniture—YPK recognizes the importance of collaboration with academia, especially with Warmadewa University. This community service activity focuses on the significance of such collaboration in developing ergonomic, accessible, and aesthetic furniture design solutions. Special furniture such as walkers, support chairs, and support tables play a vital role in fostering independence and improving the quality of life of YPK service recipients. Through this collaboration, it is expected that innovations in furniture design will emerge that not only meet functional needs but also take into account ergonomic and aesthetic aspects, in line with the principles of inclusive education. This community service activity explores how academic insights in design and ergonomics can make significant contributions to creating sustainable and effective solutions, reinforcing the importance of cooperation between the non-profit and academic sectors in addressing social challenges. The outcomes of this collaboration are expected not only to strengthen the supporting infrastructure at YPK but also to serve as a model for similar initiatives focusing on disability community services.
Co-Authors Arygunartha, Gede Yohanes Ayu Agustini, Ni Komang Cokorda Krisna Yudha Dewi, Anak Agung Istri Pradnyarani Dewi, Dewa Ayu Puspita I Dewa Ayu Kristiantari I Gusti Ayu Ari Widari I Gusti Ayu Made Ira Sasmita I Gusti Ayu Ratih Permata Dewi I Kade Darma Wedana Putra I Wayan Yogik Adnyana Putra JAYANTI, Sri Eka Kawisana, Putu Gede Wisnu Permana Kawisnawa, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Linggasani, Made Anggita Wahyudi Luh Putu Lusi Setyandarini Surya Luh Putu Widi Laksmi Munidewi, Ida Ayu Budhananda Ni Kadek Suganing Ni Luh Putu Eka Juliasari Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Putu Tia Miranthi Nyoman Angga Pradipa Pramana, Made Surya Pratiwi, Anny Eka Putra, I Made Wianto Putu Yudha Asteria Putri Sudarmini, Ketut Sugiati, Gusti Ayu Tamara, I Gusti Ayu Agung Tia Permata Unti Ludigdo Unti Ludigdo Victorious A Hamel Wicaksana, Gde Bagus Andhika Yasa, I Made Jamin