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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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Assistance in Book-keeping and Capital Training for the Sari Rasa Bolong Home Industry Group, Banjar Pekandelan, Desa Adat Sading, Mengwi, Badung Sudarmini, Ketut; Sugiati, Gusti Ayu; Pertiwi, I Dewa Ayu Eka
Asian Journal of Community Services Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i6.10047

Abstract

Desa Adat Sading in Mengwi District has nearly 12% (873 people) of its population engaged in trade and home industries. The Jaje Bolong Sari Rasa Bolong group struggles to meet high customer demands due to limited equipment and insufficient capital. They market products via social media, and although sales are increasing, there is competition in pricing among similar producers. The group produces 15 kg of rice daily, all of which is sold locally. To reduce costs, they need a flour processing machine. Assistance was provided in book-keeping, determining cost of goods sold, and capital management. The group received a flour processing machine and was connected with a cooperative for working capital loans.
Community Empowerment through the Development of a Tourist Village in Penatih East Denpasar Sugiati, Gusti Ayu; Yasa, I Made Jamin; Pertiwi, I Dewa Ayu Eka
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.11054

Abstract

Penatih Tourist Village in East Denpasar, Bali, exemplifies a successful integration of natural beauty, cultural heritage, and community involvement. Featuring scenic rice fields and the traditional Subak Lestari system, the village offers activities such as walking, cycling, and photography. Development efforts include enhancing telajakan areas with ornamental plants, installing direction boards, and reorganizing the jogging track, which improve visitor experience and navigation. The establishment of local SMEs further supports the village's tourism infrastructure. This research employed qualitative and descriptive methods, including field surveys and interviews with local stakeholders, to assess the village’s tourism potential. Post-COVID-19 challenges, such as reduced market hours and neglected maintenance, highlighted the need for revitalization. Enhancing the traditional market and extending its operational hours, along with further developing SMEs, can strengthen the village’s appeal, support local entrepreneurship, and preserve its cultural and environmental assets.
Effect of Corporate Social Responsibility Disclosure to the Value of Companies With Environmental Management As a Moderating Variable KAWISANA, Putu Gede Wisnu Permana; JAYANTI, Sri Eka; PERTIWI, Dewa Ayu Eka
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.672

Abstract

In today's modern era, competition in the business world is getting faster and more competitive. It can be seen on the Indonesia Stock Exchange which every year becomes the media for company entry and exit. This has resulted in companies competing to show the advantages that exist in each company to get good value in the eyes of investors. This study aims to determine and analyze the effect of CSR on firm value. So there is a need for further research related to the effect of the issuance of these regulations. It is hoped that this research can provide empirical evidence of the effect of CSR on company value, by including Environmental Management as a moderating variable. This research is a quantitative study using secondary data, namely in the form of sustainability reports from mining companies for 2019-2021. Testing the data using Moderation regression analysis. Results The type of data used in this study is quantitative data. The data source used in this research is secondary data with purposive sampling method. There are 3 variables studied, namely CSR disclosure, corporate values and environmental management. The results of this study obtained 45 research samples from 15 mining companies for the 2019-2021 period, and succeeded in proving that the CSR variable did not have a significant effect on company value, while the environmental management moderation variable was able to moderate strengthen the relationship between CSR and company value.
English: English I Dewa Ayu, Eka Pertiwi; Ni Komang, Ayu Agustini; Putu Gede, Wisnu Permana Kawisana
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 10 No 3 (2025): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v10i3.6365

Abstract

This community service activity is carried out through the Real Work – Community Empowerment Lecture Program (KKN-PMM) of Warmadewa University in 2025 with a focus on strengthening the digital marketing capacity of Micro, Small, and Medium Enterprises (MSMEs) in Sumerta Kaja Village, Denpasar. The background of this activity is the low use of digital technology by partner MSMEs, namely Pikat Project and Jangkep Art Studio, which still rely on conventional promotional strategies. The methods used are a participatory approach through socialization, training in creating and managing Google Business Profiles, digital content optimization assistance, and cross-platform integration with social media and marketplaces. The results of the activity show that there is an increase in digital literacy, optimization of business visibility, and the strengthening of a sustainable digital marketing ecosystem. However, the limited training time and lack of mastery of advanced technical aspects, such as local SEO and creative content strategy, are challenges that need to be considered in the next program. Practically, this activity proves that capacity-building-based interventions are able to increase the competitiveness of village MSMEs through the use of digital technology. Meanwhile, from the academic side, this activity contributes to the MSME digital literacy literature by emphasizing the importance of technical, cognitive, managerial, and social dimensions in the digital transformation process
Edukasi Kesehatan Remaja dan Pengelolaan Sampah Organik untuk Pencegahan DBD di SMPN 3 Ubud Anny Eka Pratiwi; I Dewa Ayu Eka Pertiwi
Jurnal Pengabdian Ilmu Kesehatan Vol. 6 No. 1 (2026): Maret : Jurnal Pengabdian Ilmu Kesehatan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpikes.v6i1.6589

Abstract

The health-related issues identified indicate that students have not yet developed sufficient skills in managing the School Health Unit (UKS), and existing health education programs have not been implemented optimally. From an educational perspective, students are proficient in only one foreign language, namely English, which may limit their broader communication competencies. Economically, many students’ parents work as traders and tour guides, highlighting the importance of equipping students with basic entrepreneurial and financial management skills from an early age. Socially and culturally, instances of bullying have been reported, while from an environmental perspective, students demonstrate limited understanding of proper organic and non-organic waste management. Based on fields assessment, the priority issues identified include strengthening adolescent health programs and utilizing school land to support food security initiatives. In response, the community service implementation team formulated integrated solutions addressing adolescent health, environmental health, and economic empowerment. In the health sector, the intervention focused on adolescent health education emphasizing reproductive health, balanced nutrition, and clean and healthy living behaviors. To support environmental health, demonstrations on processing organic waste into compost and using it as planting media for vegetables and fruits within the school environment were conducted, aiming to reduce mosquito breeding and prevent dengue transmission. In the economic sector, mental accounting training was provided to improve students’ financial literacy and personal financial management skills. The activities were delivered through presentations and interactive discussions. The results indicate that the program was effective as a promotive and preventive strategy to improve adolescent health and financial awareness.
DAMPAK PEMBANGUNAN PASAR MODERN DAN PERSAINGAN E-COMMERCE TERHADAP PENDAPATAN PEDAGANG PASAR SENI KLUNGKUNG, BALI I Dewa Ayu Eka Pertiwi; Ni Kadek Suganing; Cokorda Krisna Yudha
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini mengeksplorasi dampak perkembangan pasar modern dan e-commerce terhadap pendapatan pedagang tradisional, khususnya dalam konteks pasar Seni Klungkung. Penelitian ini menekankan pedagang pasar seni Klungkung di blok B sebagai informan, yang memberikan wawasan kritis tentang fenomena yang sedang dipelajari, dan menggunakan metode triangulasi data untuk memastikan analisis data yang komprehensif. Hasil penelitian memperlihatkan pendapatan pedagang tradisional di pasar seni Klungkung, terkait dengan beberapa faktor, seperti faktor pembangunan pasar modern, faktor persaingan e-commerce, faktor retribusi pajak, dan faktor konsumen atau pembeli. Faktor pembangunan pasar modern memang menawarkan fasilitas yang lebih baik, tetapi beberapa pedagang mengalami penurunan pendapatan setelah renovasi pasar karena lokasi pasar menjadi kurang strategis, akses pembeli dibuat terbatas, dan perubahan pola belanja. Faktor persaingan e-commerce mengadopsi teknologi digital menjadi kebutuhan mendesak bagi pedagang Pasar Seni Klungkung agar dapat beradaptasi dengan perubahan pola belanja dan tetap bersaing di era e-commerce. Faktor retribusi kenaikan pajak harian dari Rp2.500 menjadi Rp4.000 menambah beban operasional pedagang, terutama karena harus dibayarkan setiap bulan (sebelumnya dibayarkan per-hari) tanpa mempertimbangkan fluktuasi pendapatan para pedagang. Terakhir, faktor konsumen atau pembeli terkait e-commerce memberikan kemudahan dalam membandingkan harga dan ketersediaan produk melalui platform online, membuat banyak pembeli meninggalkan pasar fisik
Penerapan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada Bpr Se-Kecamatan Mengwi I Gusti Ayu Made Ira Sasmita; I Dewa Ayu Kristiantari; I Dewa Ayu Eka Pertiwi
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to thoroughly examine the impact of the implementation of accounting information systems and the effectiveness of internal control systems on the quality of financial reporting at Rural Banks (BPR) in the Mengwi District. The approach employed is quantitative, involving 98 individuals as respondents. The data analysis techniques used include Multiple Linear Regression, along with F-test and t-test statistical methods. Empirical findings indicate that the accounting information system contributes positively and significantly to improving the quality of financial statements, as does the internal control system. The practical implications of these results encourage BPR management to conduct regular training focused on enhancing employees’ technical competencies in operating the accounting information system. In addition, continuous system updates are necessary to ensure adaptability to regulatory dynamics and operational needs. On the other hand, strengthening internal control is recommended through structured procedure updates, optimization of monitoring mechanisms, and clear separation of functions between units to minimize the risk of errors and irregularities.
The Influence Of The Implementation Of Green Accounting And Corporate Social Responsibility Based On Tri Hitakarana On Financial Performance Luh Putu Widi Laksmi; Komang Adi Kurniawan Saputra; I Dewa Ayu Eka Pertiwi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 8 No. 2 (2024)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.8.2.2024.42-47

Abstract

This study aims to test and analyze the effect of the implementation of green accounting and corporate social responsibility based on tri hita karana on financial performance in the hotel sector. This study was conducted in the hotel sector throughout Gianyar Regency with a research sample of 90 respondents taken using purposive sampling techniques. All data obtained from the questionnaire distribution were suitable for use, then analyzed using multiple linear regression, and hypothesis testing (t-test and f-test). The results of the study showed that the implementation of green accounting had a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. Implementing green accounting in the company, it will be able to improve the company's financial performance, one of which is by including environmental raw material costs in the company's accounting reports. Corporate social responsibility based on tri hita karana has a positive and significant effect on financial performance in the hotel sector throughout Gianyar Regency. By implementing Corporate Social Responsibility based on Tri Hita Karana, the company will be able to gain the trust of the community around the company, so that the surrounding community can accept the existence of the company and prevent external conflicts with the surrounding community, which in the end can help the company to be accepted legally and not incur external costs that can affect the company's financial performance.
PENGARUH ETIKA PROFESI, PENGALAMAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) SE-KOTA DENPASAR Ni Luh Putu Eka Juliasari; I Dewa Ayu Eka Pertiwi; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8471.31-36

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh etika profesi, pengalaman kerja dan motivasi kerja terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) Se-Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif. Jumlah populasi sebanyak 60 auditor dengan metode penentuan sampel menggunakan sampel jenuh, sehingga sampel yang digunakan sebanyak 60 auditor. Metode penelitian menggunakan jenis data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh dari kuesioner yang disebarkan kepada responden dalam penelitian ini. Pengumpulan data mengunakan metode kuesioner. Metode analisis data yang digunakan menggunakan uji asumsi klasik, regresi linear berganda, uji F dan uji T. Berdasarkan hasil uji hipotesis (uji t), diperoleh bahwa etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor, pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor.
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPR SEKOTA TABANAN I Kade Darma Wedana Putra; I Dewa Ayu Eka Pertiwi; Komang Adi Kurniawan Saputra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi dan penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan. penelitian ini dilakukan pada BPR Sekota Tabanan dengan sampel penelitian berjumlah 101 responden yang di ambil menggunakan teknik jenuh. Seluruh data yang di peroleh dari distribusi kuisioner layak digunakan. Teknik dalam penelitian ini adalah analisis Regresi Linier Berganda dan pengujuan hipotesis (uji f dan uji t). Hasil penelitian menemukan bahwa pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan, dan penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan. Saran yang dapat diberikan peneliti adalah hendaknya secara berkala memberikan pelatihan kepada karyawan, untuk meningkatkan pemahaman karyawan.
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