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Implementasi Sistem Pengendalian Intern, Transparansi dan Penerapan Aplikasi Sistem Keuangan Desa (Siskeudes) pada Akuntabilitas Keuangan Desa Putu Putri Prawitasari; Made Ratih Nurmala Sari; Ayu Indira Dewiningrat; Ni Putu Ari Krismajayanti
Syntax Idea 2453-2471
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i12.2701

Abstract

The realization of village financial management accountability is related to the existence of internal control, transparency and implementation of the Application Siskeudes. The purpose of the study was to determine the effect of internal control, transparency and the application of the Village Financial System Application (Siskeudes) on village financial accountability. The research to be carried out is a descriptive research type and uses a quantitative approach that describes the behavior of respondents regarding the influence of the Internal Control System, Transparency, and Application SISKEUDES on Village Financial Accountability in Badung Regency, Bali. The technique used in sampling in this study is a convenience sampling technique. The results showed that internal control, transparency and application Siskeudes had a positive effect on village financial accountability. The better the internal control, transparency and implementation Siskeudes, the higher the accountability of village finances. The importance of research results as an evaluation material for the village apparatus of Badung Regency in particular and the community regarding how the management is accountable so that it can create prosperity for the public interest.
The Impact of Financial Inclusion on MSME Growth in Developing Countries: A Regional Comparative Study Ida Ayu Putu Megawati; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti; Ni Nengah Rupadi Kertiriasih
Nomico Vol. 2 No. 11 (2025): Nomico-December
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/myfkbn74

Abstract

This study aims to analyze the impact of financial inclusion on MSME growth in Bali, Indonesia, and Malaysia. Using Structural Equation Modeling (SEM), the study examines the relationship between financial inclusion, measured by access to financial services, financial literacy, and government policies, and MSME growth, measured by revenue, number of employees, and business expansion. The results show that financial inclusion positively impacts MSME growth in both countries, with a greater effect in Malaysia. In Bali, although financial inclusion has a positive effect, the impact is smaller due to lower financial literacy and limited access to financial services. In Malaysia, more advanced financial inclusion policies and broader fintech access contribute significantly to MSME growth. This study suggests that to foster MSME growth, more structured financial inclusion policies, as well as improving financial literacy and access to financial services, should be a primary focus
SOSIALISASI IMPLEMENTASI QRIS GUNA MENINGKATKAN TRANSAKSI UMKM DI KELURAHAN PEDUNGAN DENPASAR Made Ratih Nurmalasari; Eldamaris Sutrisno; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti; Ida Ayu Putu Megawati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025): Volume 6 No 4 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i4.48060

Abstract

Pengabdian kepada masyarakat ini dilaksanakan dalam rangkaian program Kuliah Kerja Nyata (KKN) Universitas Pendidikan Nasional dengan tujuan untuk menganalisis dampak dari sosialisasi dan implementasi Quick Response Code Indonesian Standard (QRIS) terhadap peningkatan transaksi pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Pedungan, Denpasar Selatan. Kegiatan ini dilatarbelakangi oleh kebutuhan UMKM untuk beradaptasi dengan sistem pembayaran digital guna meningkatkan efisiensi dan jangkauan pasar. Dalam pelaksanaannya, dilakukan sosialisasi langsung kepada pelaku UMKM mengenai manfaat dan cara penggunaan QRIS, serta pendampingan dalam proses implementasinya. Hasil dari pengabdian ini menunjukkan bahwa adanya peningkatan pemahaman pelaku UMKM terhadap sistem pembayaran digital dan peningkatan frekuensi transaksi setelah penggunaan QRIS diterapkan. Hal ini menunjukkan bahwa QRIS menjadi salah satu solusi efektif dalam mendukung digitalisasi UMKM di tingkat lokal. Berdasarkan temuan ini, direkomendasikan agar pemerintah daerah dan stakeholder lainnya terus mendorong dan memfasilitasi sosialisasi serta implementasi QRIS secara berkelanjutan. Langkah ini penting guna memperluas literasi keuangan digital dan meningkatkan daya saing UMKM di era ekonomi digital, khususnya di wilayah Kelurahan Pedungan.
Challenges and strategies to encourage women to be entrepreneurs in the industrial revolution era Gede Sri Darma; Ni Putu Ari Krismajayanti
Review of Management, Accounting, and Business Studies Vol. 1 No. 1 (2020)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v1i1.2663

Abstract

The entrepreneurship sector is one of the business sectors that become a choice for women. In the economic industry of Indonesia, women are actively contributing to small, medium, and large enterprises. The government of Indonesia supports women entrepreneurs to increase the economic welfare of the country. Unfortunately, Indonesia has entered a digital revolution called Industrial Revolution 4.0. One technological advancement today which integrates with the physical, digital and biological world makes fundamental changes to everyday human activities and life. However, this development era is still often hampered due to constraints for women to be entrepreneurs. This research aimed to know if the Educational Factors, Dual Role Factors, and Socio-Cultural Factors be the main challenges for women entrepreneurs. It used the Structural Equation Modelling method and AMOS 26 program. In addition, it obtained strategies to encourage women to be entrepreneurs. Therefore, it showed that the educational factor is not a main constraint and challenge for women entrepreneurs. Women have multiple roles as housewives and women entrepreneurs in the business field. However, this research results obtained that dual role factors are the main constraint for women entrepreneurs, especially in Desa Adat Kuta. Furthermore, improving skills to understand the Internet of Things technology, utilizing digital technology to improve productivity and competitiveness, utilizing e-commerce as a place for creating a business, and participating in entrepreneurship seminars or events supported by the government to face the industrial revolution were the strategies to encourage women to be entrepreneurs in Industrial Revolution 4.0.
Drivers, Barriers and Key Success of Digital Transformation on SMEs: A Systematic Literature Review Ni Putu Ari Krismajayanti; Gede Sri Darma; Luh Putu Mahyuni; Ida Ayu Oka Martini
JASF: Journal of Accounting and Strategic Finance Vol. 7 No. 1 (2024): JASF (Journal of Accounting and Strategic Finance) - June 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v7i1.505

Abstract

Digital transformation represents a critical initial step for Small and Medium Enterprises (SMEs) in adapting to digitalization. This process involves technological innovations, efficient economic operations, and strategic initiatives to support SMEs. The SME sector holds significant importance as a cornerstone of national economic development. This study employs a systematic literature review to synthesize insights into the driving factors, barriers, and success strategies for SMEs undertaking digital transformation. The driving factors are categorized into individual, technological, environmental, and organizational contexts. Conversely, the barriers include challenges faced by individual business actors, as well as technical, environmental, organizational, and cultural constraints. The success of SMEs in this transformation depends on both internal and external factors. Internally, success is fostered through adequate knowledge and education on digitalization, the development of innovative business models, digital capabilities, organizational functions, culture, and effective human resource management. Externally, success depends on adapting to environmental shifts, building partnerships, and utilizing government regulatory support, which serves as a key driver of digital transformation for SMEs. These results imply that policymakers, SME practitioners, and SME stakeholders have to collaborate in overcoming challenges and seizing opportunities for SME digital transformation. 
Mengapa Konsumen Bertahan? Minat Beli dan Loyalitas terhadap Produk Skincare Lokal Ni Putu Ari Krismajayanti; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ida Ayu Putu Megawati
Journal of Islamic Business Management Studies (JIBMS) Vol. 6 No. 2 (2025): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v6i2.936

Abstract

The local skincare industry in Indonesia has experienced rapid growth alongside increasing public awareness of skin health and personal appearance. Although the level of local skincare product usage is relatively high, this phenomenon is not always accompanied by the formation of strong consumer loyalty toward specific brands. This study aims to analyze consumer purchase intention and loyalty toward local skincare products, as well as to identify the factors influencing the development of such loyalty.This research adopts a qualitative approach using in-depth interviews with eight informants who are users of local skincare products in Denpasar City. The data were analyzed through processes of data reduction, data display, and conclusion drawing in order to obtain a comprehensive understanding of consumer behavior.The findings indicate that consumer beliefs regarding product safety, suitability for skin type, perceived benefits, affordable pricing, and ease of access are the primary factors driving purchase intention toward local skincare products. Beliefs formed through positive usage experiences play a crucial role in encouraging repeat purchases and fostering consumer loyalty. These findings emphasize that loyalty toward local skincare brands is not solely determined by product quality, but is also shaped by perceptions of safety, relevance to local needs, and consistent usage experiences. This study is expected to contribute to the development of consumer behavior research and to serve as a strategic reference for stakeholders in the local skincare industry.
Green Investment and Financial Performance: Analysis of the Impact of Sustainable Investment Ida Ayu Putu Megawati; Ni Nengah Rupadi Kertiriasih; Made Ratih Nurmalasari; Putu Putri Prawitasari; Ni Putu Ari Krismajayanti
Oikonomia : Journal of Management Economics and Accounting Vol. 3 No. 3 (2026): Oikonomia - May
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/oikonomia.v3i3.609

Abstract

This study investigates the relationship between green investment and corporate financial performance, analyzing the impact of sustainable investment practices on key financial indicators including Return on Assets (ROA), Return on Equity (ROE), and Tobin's Q. As environmental concerns grow and regulatory frameworks tighten globally, firms are increasingly allocating resources toward environmentally sustainable activities. Drawing upon a systematic review of 20 peer-reviewed studies published between 2018 and 2025, this research synthesizes evidence on whether green investments translate into measurable financial gains or represent a cost burden for firms. The analysis encompasses diverse industries and geographic contexts, including Indonesia, Europe, Ireland, and global markets. Findings reveal that green investment generally yields a positive effect on financial performance, particularly in the long run, though the magnitude varies by industry, firm size, and institutional environment. Environmental, Social, and Governance (ESG) disclosure quality and corporate social responsibility (CSR) practices are identified as significant mediating factors. Green financing instruments such as green bonds also contribute to enhanced corporate performance. This study contributes to the growing body of sustainable finance literature by providing a comprehensive overview of mechanisms linking green investment to financial outcomes and offers.