Article Per Year (5 Year)
p-Index From 2021 - 2026
4.288
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) 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 Nusantara Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Pengabdian Multidisiplin Journal of International Conference Proceedings Dharma Jnana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) E-Amal: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI SENEMA Gandhi: Jurnal pengabdian kepada Masyarakat (G-JPM) Bhakti: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Putu Ayu Anggya Agustina
Universitas Terbuka
Religion Agriculture, Biological Sciences & Forestry Arts 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

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
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.
PEMBERDAYAAN DESA BLIMBINGSARI SEBAGAI DESA WISATA TAHUN KEDUA Ni Putu Meri Dewi Pendit; Putu Ayu Anggya Agustina
BHAKTI: JURNAL PENGABDIAN DAN PEMBERDAYAAN MASYARAKAT Vol. 4 No. 01 (2025): Juni
Publisher : Universitas Islam Tribakti (UIT) Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/bjppm.v4i01.6851

Abstract

The tourism potential in Jembrana Regency, Bali, requires further development to enrich tourists' choice of attractions. Blimbingsari Village, Melaya District, has great potential to be developed as a higher-level tourist village. In 2024, the Village Service Development program focuses on strategic training, including introducing local culture in English, quality of service training, coffee-making training with grant tools, and installing tourism identity icons. This program is a continuation of similar activities carried out in 2023. English training was given to 23 village youth to improve communication skills and to be able to tell about local culture to tourists while fostering pride in local cultural values. In addition, training in operating coffee equipment and serving menus such as espresso, long black, and caffè latte is designed to empower local business actors. This program improves community skills and opens opportunities for additional income and new businesses, especially in the coffee sector. The results of the activities show a positive impact, both in increasing human resource capacity and village tourism attractions. Tourists can now enjoy authentic cultural and culinary experiences, strengthening Blimbingsari Village's position as a high-value tourist destination.
PENINGKATAN LITERASI ANAK BANGSA: ANTI BULLYING, PENCEGAHAN PELECEHAN SEKSUAL, DAN GADGET SEHAT Putu Ayu Anggya Agustina; Rahmi Ayuningtyas; Hayyunah Adhaliah Hafsah; Eniyana Susanti; Ni Made Wina Karistiasih; Pande Putu Mas Bintang Purnama Dewi
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 1 (2026): Juni 2026
Publisher : Bajang Institute

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi anak sekolah dasar dalam aspek anti bullying, pencegahan pelecehan seksual, dan penggunaan gadget secara sehat. Program dilaksanakan di Br. Calo, Desa Pupuan, Tegalalang, Kabupaten Gianyar, Bali dengan melibatkan 43 anak sebagai peserta. Metode yang digunakan meliputi metode aktivitas fisik edukatif, metode audio-visual edukatif, metode edukasi berbasis lagu, metode diskusi interaktif dan tanya jawab, serta metode permainan edukatif. Pelaksanaan kegiatan juga disertai dengan pembagian alat tulis sebagai bentuk apresiasi dan dukungan terhadap proses belajar anak. Hasil evaluasi menunjukkan peningkatan pemahaman, keaktifan, serta kesadaran anak dalam menerapkan perilaku yang aman dan sehat. Kegiatan ini memberikan implikasi nyata berupa penguatan literasi anak serta kontribusi terhadap terciptanya lingkungan yang lebih aman, sehat, dan ramah anak.
Can the free money transfer system application be considered a breakthrough in financial technology? Rini Subekti; Elisabeth Ria Viana Praningtyas; Putu Ayu Anggya Agustina; Indah Setia Utami
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.9518

Abstract

Abstract   Purpose:This study analyzes the customer experience of users of a free money transfer application in Indonesia. The application, developed by local innovators, enables users to transfer funds between bank accounts at no cost, representing an important contribution to the national fintech ecosystem. Methodology:The study employs Structural Equation Modeling–Partial Least Squares (SEM-PLS) as the analytical tool. Data were collected from users of the original Indonesia-based application designed to facilitate free money transfers. Findings:The results indicate that Ease of Use, Perceived Value, Customer Support, and Assurance do not significantly influence customer experience in the context of free money transfers. Unlike other fintech platforms, this application shows a different pattern of determinants. Speed and Perceived Firm Innovation emerge as the primary factors shaping customer experience. Implication:The findings may be used to guide the development of strategies to improve customer experience. Developers and policymakers should prioritize enhancements related to service speed and perceived innovativeness, as these represent the most influential factors for users of free-to-use money transfer applications. Originality:This study provides insight into customer experience in a uniquely Indonesian fintech application, offering an alternative perspective compared to studies focusing on commercial or fee-based fintech services. Keywords:Customer Experience; Fintech; Free Money Transfer
Pemberdayaan UMKM Melalui Optimalisasi Pengelolaan Stok Dan Promosi Digital Pada ILS Project I Kadek Bagiana; Ni Kadek Dinda Lestari Putri; Putu Ayu Anggya Agustina; Ni Luh Putu Uttari Premananda; Made Denny Oktariyana
Jurnal Dharma Jnana Vol. 5 No. 3 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi operasional dan daya saing ILS Project UMKM penjualan sandal di Panjer, Denpasar melalui perbaikan praktik pengelolaan stok dan optimalisasi promosi digital. Metode yang digunakan meliputi observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Intervensi utama mencakup: (1) pelatihan pencatatan stok harian dan mingguan secara manual; (2) pemetaan kebutuhan pelanggan untuk penentuan kuantitas restock; (3) pembuatan serta aktivasi akun Google Maps dan media sosial sebagai kanal promosi. Hasil menunjukkan seluruh program terealisasi 100%, sistem pencatatan stok berjalan, akun Google Maps aktif, dan kanal media sosial berfungsi untuk meningkatkan jangkauan pemasaran. Kegiatan ini menegaskan bahwa praktik manajemen persediaan yang sederhana namun disiplin, dikombinasikan dengan pemasaran digital berbasis lokasi, mampu memperkuat keberlanjutan usaha UMKM.
Ibu Asuh Sebagai Kunci Pembentuk Anak Berbudi Pekerti Mulia Ni Putu Meri Dewi Pendit; Agus Tatang Sopandi; Putu Ayu Anggya Agustina; Afriliani Afriliani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8924

Abstract

Anak-anak yang tinggal di panti asuhan menghadapi berbagai tantangan psikologis akibat kehilangan pengasuhan orang tua kandung, seperti rasa rendah diri, kesulitan bersosialisasi, dan kecenderungan memendam permasalahan. Dalam konteks ini, peran ibu asuh menjadi sangat penting sebagai pengganti figur orang tua dalam membentuk karakter dan perkembangan psikologis anak. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk memperkuat kapasitas ibu asuh dalam menerapkan pola asuh yang tepat guna membentuk anak-anak berbudi pekerti mulia. Metode yang digunakan berupa pelatihan dan diskusi interaktif yang menghadirkan ahli psikologi pendidikan, disertai praktik role play pengasuhan berkesadaran. Hasil kegiatan menunjukkan adanya peningkatan pemahaman ibu asuh terkait strategi pengasuhan yang efektif, termasuk dalam menghadapi perilaku menentang dan membangun self-control anak. Kegiatan ini menegaskan bahwa ibu asuh memiliki peran strategis dalam membentuk karakter anak melalui pengasuhan yang penuh kasih, konsisten, dan berkesadaran.
Impact of Audit Standards Understanding and Technology Use on Effectiveness Agustina, Putu Ayu Anggya; Dewi, Putu Pande R. Aprilyani
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.92368

Abstract

This study examines the influence of audit standard comprehension and technology utilization on audit process effectiveness in Denpasar City, an emerging regional market with increasing digitalization in financial reporting. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), and data were collected from 100 professional auditors working in both public and private institutions. The constructs were measured using validated reflective indicators, and the structural model was tested using SmartPLS through assessments of outer loadings, composite reliability, convergent validity, and bootstrapping for hypothesis testing. The findings reveal that audit standard comprehension has a strong and statistically significant effect on the effectiveness of the audit process (path coefficient = 0.585; p 0.001). This result indicates that auditors with a deeper understanding of professional standards demonstrate greater accuracy, stronger procedural judgment, and improved audit execution. Technology utilization also shows a significant positive effect on audit process effectiveness (path coefficient = 0.407; p 0.001), highlighting the role of digital tools, data analytics, and automated audit systems in enhancing audit efficiency and precision. Together, the two predictors explain 97.3% of the variance in audit process effectiveness, indicating a highly robust model. The results emphasize the importance of strengthening auditor expertise and digital readiness to improve audit quality and meet the growing complexity of financial accountability in emerging market environments.
Co-Authors Afriliani Afriliani Andriyansah . Basir, Moh Abdul Desak Nyoman Tri Rani Putri Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Elisabeth Ria Viana Praningtyas Eniyana Susanti Hayyunah Adhaliah Hafsah Hidayah, Zainur I Gusti Ayu Puspita Nila Putri I Kadek Bagiana I Nyoman Sugiarta I Wayan Purwanta Suta Indah Setia Utami Kadek Dwi Parmita Kadek Masakazu Kadek Masakazu Luh Putri Mas Mirayani Made Denny Oktariyana Minrohayati . Monica, Resti Ni Kadek Dinda Lestari Putri Ni Kadek Sinta Dewi Ni Luh Putu Uttari Premananda Ni Made Wina Karistiasih Ni Putu Meri Dewi Pendit Pande Putu Mas Bintang Purnama Dewi Praningtyas, Elisabeth Ria Viana Putu Pande R. Aprilyani Dewi Rahmi Ayuningtyas Ramadhan, Muhammad Akram Rini Subekti Rini Subekti Rini Subekti RR. Maria Yulia Dwi Rengganis Sopandi, Agus Tatang Suryantari, Yulita Wayan Meter Wayan Meter