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All Journal Jurnal Akuntansi Multiparadigma Jurnal SOLMA EKONOMIS : Journal of Economics and Business Jurnal Bisnis dan Kewirausahaan Journal of Accounting Auditing and Business Studi Akuntansi dan Keuangan Indonesia (SAKI) Ihsan: Jurnal Pengabdian Masyarakat Jurnal Ecogen Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Multidisiplin Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI SENEMA Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM)
Putu Ayu Anggya Agustina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DINAS SOSIAL KABUPATEN BULELENG Kadek Dwi Parmita; Putu Ayu Anggya Agustina
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i3.11603

Abstract

This research is necessary to determine the extent of the effect of SIA on the financial recording of the Social Service of Buleleng Regency. A data accumulation strategy was employed quantitatively using a questionnaire. The data analysis method used is simple linear regression statistical analysis. The partial test analysis (T) produces a sig value (0.000) < alpha (0.005), indicating that SIA can influence the financial recording of the Social Service of Buleleng Regency. Furthermore, the coefficient test results show that 73.4% of the impact exists. Therefore, in order to evaluate the gaps and implement changes as soon as possible, the local government, and specifically the Social Service, must periodically monitor and audit the accounting information system in use. The agency should not only oversee staff performance but also monitor the information system being used
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNIVERSITAS TERBUKA DENPASAR DALAM MEMPEROLEH SERTIFIKASI CHARTERED ACCOUNTANT (CA) Ni Kadek Sinta Dewi; Putu Ayu Anggya Agustina
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i3.11604

Abstract

Penelitian ini dilakukan untuk menguji sejauh mana motivasi karier, persepsi biaya, dan tingkat pemahaman memengaruhi minat mahasiswa akuntansi untuk memperoleh sertifikasi atau lisensi Akuntan Publik (KP). Populasi penelitian ini adalah mahasiswa akuntansi semester 7 di Universitas Terbuka (UT) Denpasar. Sampel penelitian terdiri dari 50 responden, dengan pengumpulan data melalui penyebaran kuesioner. Metode pengolahan data yang digunakan dalam kajian ini adalah kuantitatif, dengan analisis regresi linier berganda sebagai teknik analisis. Hasil penelitian menunjukkan bahwa motivasi karier, persepsi biaya, dan tingkat pemahaman berpengaruh positif terhadap minat mahasiswa akuntansi untuk memperoleh sertifikasi KP.
APAKAH RELIGIUSITAS GEREJA KATOLIK MENINGKATKAN PRAKTIK AKUNTANSI LINGKUNGAN? Praningtyas, Elisabeth Ria Viana; Agustina, Putu Ayu Anggya; Subekti, Rini
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.38

Abstract

Abstrak – Apakah Religiusitas Gereja Katolik Meningkatkan Praktik Akuntansi lingkungan?Tujuan Utama – Penelitian ini menguji pengaruh religiusitas Gereja Katolik dan persepsi lingkungan terhadap praktik akuntansi lingkungan.Metode – Penelitian ini menggunakan pendekatan SEM-PLS. Anggota komunitas pengusaha dan praktisi beragama Katolik di Indonesia dipilih sebagai responden.Temuan Utama – Religiusitas Gereja Katolik meningkatkan komponen pada theory of planned behaviour. Namun, hanya sikap terhadap praktik akuntansi lingkungan yang meningkatkan niat untuk menerapkan akuntansi lingkungan. Selain itu, pemilik bisnis dengan persepsi lingkungan yang tepat lebih bersedia mengadopsi praktik akuntansi lingkungan.Implikasi Teori dan Kebijakan – Theory of planned behavior tidak cocok digunakan untuk menguji paradigma baru dalam akuntansi lingkungan. Pada aspek praktik, penelitian ini menunjukkan bahwa religiusitas dan persepsi lingkungan dapat dipilih sebagai pendekatan untuk mendukung praktik akuntansi lingkungan.Kebaruan Penelitian – Penelitian ini menyajikan kebaruan bahwa nilai religiusitas dan persepsi lingkungan yang tepat dapat mendukung inisiatif akuntansi berkelanjutan. Abstract - Does Catholic Church Religiosity Improve Environmental Accounting Practices?Main Purpose - This study examines the influence of Catholic Church religiosity and environmental perception on environmental accounting practices.Method - This study used the SEM-PLS approach. Catholic business and practitioner community members in Indonesia were selected as respondents.Main Findings - The religiosity of the Catholic Church increases the components of the theory of planned behavior. However, only attitude toward environmental accounting practices increases the intention to implement environmental accounting. In addition, business owners with the correct environmental perceptions are more willing to adopt environmental accounting practices.Theory and Practical Implications - The theory of planned behavior is unsuitable for testing the new paradigm in environmental accounting. On the practice aspect, this study suggests that religiosity and environmental perceptions can be chosen as an approach to support environmental accounting practices.Novelty - This study shows that the correct values of religiosity and environmental perception can support sustainable accounting initiatives.
Determine The Factors That Influence Profit Growth at Village Credit Institutions in Badung District Agustina, Putu Ayu Anggya; Praningtyas, Elisabeth Ria Viana; Subekti, Rini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1589

Abstract

Village Credit Institutions or VCIs, function similarly to banks. There are variations in performance measurement, though (health status). The VCIs employ the Bali Province Governor's operational regulations number. 44 of 2017, which accounts for this discrepancy. The VCIs of Bali Province's Badung Regency were one of the VCIs examined. Because Badung Regency VCIs have the highest assets when compared to other VCIs in Bali Province's districts and cities, the goal is to look at their profit growth. The likelihood that VCIs may fail owing to poor management and a lack of public transparency on their state of health does not disappear even with their substantial asset base. This study examines the effect of VCI health on profit growth empirically. The Capital, Asset, Management, Earnings, and Liquidity (CAMEL) examination on profit growth is part of this degree of soundness. Study observation period: 2016–2022. Using a quantitative research approach and secondary data from Empowerment Institutions of Village Credit Institutions (EIVCI) in the Badung Regency, the total population is 854 VCIs. A non-probability sampling strategy combined with a purposive sampling technique was used to determine the sample. This study's analysis method makes use of multiple linear regression. The study's findings indicate that operational expenses have a beneficial impact on profit growth when it comes to operating income, loan-to-deposit ratio, net profit margin, and return on assets. In the meantime, profit growth is negatively impacted by the caliber of producing assets. In the meanwhile, profit growth is unaffected by the capital adequacy ratio and current ratio. The research's practical application is to arm VCIs with knowledge so they can train VCI administrators to manage VCIs. In addition, the availability of profit growth analysis using CAMEL helps boost public trust in the use of VCIs.
Co-Authors Agus Tatang Sopandi Andriyansah . Basir, Moh Abdul Desak Nyoman Tri Rani Putri Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Hidayah, Zainur I Gusti Ayu Puspita Nila Putri I Kadek Bagiana I Nyoman Sugiarta I Wayan Purwanta Suta Kadek Dwi Parmita Kadek Masakazu Kadek Masakazu Luh Putri Mas Mirayani Minrohayati . Monica, Resti Ni Kadek Sinta Dewi Ni Putu Meri Dewi Pendit Ni Putu Meri Dewi Pendit Praningtyas, Elisabeth Ria Viana Putu Pande R. Aprilyani Dewi Ramadhan, Muhammad Akram Rini Subekti Rini Subekti Rini Subekti RR. Maria Yulia Dwi Rengganis Sopandi, Agus Tatang Suryantari, Yulita Wayan Meter Wayan Meter