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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 Dharma Jnana Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) E-Amal: Jurnal Pengabdian Kepada Masyarakat 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

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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.
Can the free money transfer system application be considered a breakthrough in financial technology? Subekti, Rini; Ria Viana Praningtyas, Elisabeth; Anggya Agustina, Putu Ayu; Setia Utami, Indah
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: 10.35838/

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 Bagiana, I Kadek; Putri, Ni Kadek Dinda Lestari; Agustina, Putu Ayu Anggya; Premananda, Ni Luh Putu Uttari; Oktariyana, Made Denny
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.
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.
PENGARUH NILAI FUNDAMENTAL PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN Ni Kadek Devi Ariska Dewi; Putu Ayu Anggya Agustina; I Made Ryan Ananta Putra
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 5 (2026): Maret 2026
Publisher : Bajang Institute

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

Abstract

This research examines whether metrics affected on Return On Assets (ROA), Net Profit Margin (NPM), Earning per Share (EPS), or Debt to Equity Ratio (DER) might influence stock prices in mining firms trading on the flatform. The research population includes 30 entities in the mining firms that listed on the Indonesia Stock Exchange in 2024. The sample are 30 mining firms was collected, with data process used multivariate linear regression techniques with the assistance of IBM SPSS 27. This research findings suggest just EPS really moves positive influence on the share value of mining companies, while ROA, NPM, or DER don't seem influence to matter much. When tested simultaneously, the four variables did not show a real impact on share values. Therefore, the most important for investors is company's liquidity. This work could help clarify what actually influences share values in mining. as well as provide practical benefits for investors and financial manager, so that they able to make an accurate investment with their analysis on their financial company.
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 Made Ryan Ananta Putra 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 Devi Ariska Dewi Ni Kadek Sinta Dewi Ni Putu Meri Dewi Pendit Ni Putu Meri Dewi Pendit Praningtyas, Elisabeth Ria Viana Premananda, Ni Luh Putu Uttari Putri, Ni Kadek Dinda Lestari Putu Pande R. Aprilyani Dewi Ramadhan, Muhammad Akram Ria Viana Praningtyas, Elisabeth Rini Subekti Rini Subekti Rini Subekti RR. Maria Yulia Dwi Rengganis Sopandi, Agus Tatang Suryantari, Yulita Wayan Meter Wayan Meter