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All Journal Journal of Economic, Bussines and Accounting (COSTING) Community Engagement and Emergence Journal (CEEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Puan Indonesia Journal of Innovative and Creativity Dhana Dhana
I KADEK WIRA DHARMA PRAYANA
Institut Bisnis dan Teknologi Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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 1 
Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments Duryana Duryana; I Kadek Wira Dharma Prayana; Yulianti Yulianti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zvzy2f61

Abstract

This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
BEHAVIORAL FINANCE AND ITS IMPACT ON CORPORATE FINANCIAL DECISION MAKING Alfiana Alfiana; Muhammad Azizi; Andi Primafira Bumandava Eka; I Kadek Wira Dharma Prayana; Srifatmawati Ahmad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i2.14394

Abstract

Behavioral finance has become an important field of study that bridges psychology and financial decision-making. This article examines the impact of behavioral finance on corporate financial decision-making through a literature review of studies published since 2020. Key behavioral biases—such as overconfidence, loss aversion, and herd behavior—are analyzed for their influence on corporate strategies, including investment decisions, risk management, and capital budgeting. The findings reveal that these biases often lead to suboptimal financial outcomes, such as overly aggressive or overly conservative investment decisions, as well as an inability to manage risks effectively. This underscores the importance of integrating behavioral insights into corporate governance to mitigate the negative effects of these biases. Practical recommendations are provided, such as improving financial literacy, managerial training, and implementing structured decision-making processes. This study contributes to the growing body of literature by synthesizing recent research and offering actionable insights to enhance corporate performance. By understanding and addressing behavioral biases, organizations can make more rational and effective financial decisions in the face of complex economic challenges
Praktik Diversity, Equity, And Inclusion (DEI) Dan Pengaruhnya Terhadap Budaya Organisasi Basyirah Basyirah; I Kadek Wira Dharma Prayana; Klemens Mere
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4240

Abstract

Praktik Diversity, Equity, and Inclusion (DEI) semakin diakui sebagai strategi penting bagi organisasi untuk menciptakan lingkungan kerja yang inklusif, adil, dan mampu menghargai perbedaan. Penelitian ini bertujuan untuk meninjau peran DEI dalam membentuk dan memperkuat budaya organisasi yang adaptif dan berkelanjutan. Pendekatan yang digunakan adalah literature review terhadap publikasi akademik terkemuka yang diterbitkan antara tahun 2020–2025, mencakup studi tentang kebijakan inklusi, keadilan dalam akses kesempatan, serta pengelolaan keberagaman di sektor publik dan swasta. Hasil kajian menunjukkan bahwa penerapan praktik DEI berdampak positif terhadap budaya organisasi dengan cara meningkatkan kepercayaan antarpegawai, memperkuat kolaborasi tim, serta mendorong inovasi melalui beragam perspektif. Lingkungan kerja yang inklusif juga berkontribusi terhadap peningkatan kepuasan dan keterikatan karyawan, sehingga mendukung produktivitas dan keberlanjutan organisasi. Namun, beberapa tantangan masih dihadapi, seperti resistensi internal, bias struktural, dan kesenjangan pemahaman antar generasi dalam menerima keberagaman. Penelitian ini menekankan pentingnya komitmen kepemimpinan, kebijakan yang konsisten, dan program pelatihan yang berkesinambungan untuk memastikan implementasi DEI berjalan efektif. Temuan ini diharapkan dapat menjadi acuan bagi para pemimpin dan pembuat kebijakan organisasi dalam mengintegrasikan prinsip keberagaman, kesetaraan, dan inklusi untuk membangun budaya organisasi yang lebih tangguh dan responsif terhadap perubahan.
EDUKASI BRANDING PRODUK LOKAL SEBAGAI STRATEGI PEMASARAN BERKELANJUTAN BAGI UMKM Aslichah Aslichah; Muhammad Asir; Herdiyanti Herdiyanti; I Kadek Wira Dharma Prayana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48386

Abstract

Branding merupakan bagian penting dari strategi pemasaran yang berkelanjutan. Branding tidak hanya menyangkut logo dan kemasan, tetapi mencakup nilai-nilai dan identitas yang ingin dikomunikasikan kepada konsumen. Tujuan melakukan kegiatan Pengabdian kepada Masyarakat untuk mengedukasi branding produk lokal sebagai strategi pemasaran berkelanjutan bagi UMKM. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah kajian pustaka (library research), yaitu metode pengumpulan data dan informasi yang dilakukan melalui penelusuran terhadap berbagai sumber literatur yang relevan dengan topik edukasi branding. Berdasarkan hasil kajian literatur yang telah dilakukan, dapat disimpulkan bahwa edukasi branding terhadap produk lokal memiliki peran yang signifikan dalam mendukung strategi pemasaran berkelanjutan bagi UMKM. Branding yang kuat mampu meningkatkan daya saing produk lokal melalui penciptaan identitas merek yang konsisten, citra positif di mata konsumen, serta loyalitas pelanggan dalam jangka panjang.
WORKSHOP AUDIT INTERNAL SEDERHANA UNTUK MENINGKATKAN AKUNTABILITAS KEUANGAN ORGANISASI SOSIAL I Kadek Wira Dharma Prayana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.55293

Abstract

Akuntabilitas keuangan merupakan prinsip dasar dalam tata kelola organisasi yang baik (good governance). Akuntabilitas tidak hanya berkaitan dengan kemampuan organisasi dalam menyusun laporan keuangan, tetapi juga mencakup proses pertanggungjawaban atas penggunaan dana kepada para pemangku kepentingan (stakeholders). Metode pelaksanaan pengabdian kepada masyarakat ini dirancang dalam bentuk workshop audit internal sederhana yang bersifat partisipatif, aplikatif, dan kontekstual sesuai dengan karakteristik organisasi sosial sebagai mitra. Kegiatan pengabdian kepada masyarakat melalui Workshop Audit Internal Sederhana untuk Meningkatkan Akuntabilitas Keuangan Organisasi Sosial telah terlaksana dengan baik dan memberikan dampak positif bagi peserta. Berdasarkan hasil dan pembahasan, dapat disimpulkan bahwa workshop ini berhasil meningkatkan pemahaman peserta mengenai konsep, tujuan, dan manfaat audit internal sebagai bagian penting dalam tata kelola keuangan organisasi sosial.
PENERAPAN SISTEM REKOMENDASI UKURAN CINCIN OTOMATIS UNTUK MENINGKATKAN EFISIENSI PRODUKSI DAN LAYANAN DI UMKM PERAK SIDEMEN SILVER CLASS Ayu Manik Dirgayusari; Ni Kade Ayu Nirwana; Ketut Gde Manik Karvana; I Kadek Wira Dharma Prayana
PUAN INDONESIA Vol. 8 No. 1 (2026): Jurnal PUAN Indonesia Vol. 8 No. 1 Juli 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v8i1.534

Abstract

Sidemen Silver Class is a prominent silver jewelry production house in Bali that offers two primary services: ready-made jewelry purchasing and custom ring crafting. The initial and critical step in custom ring making is finger size measurement. Currently, this process relies heavily on manual ring sizers through a trial-and-error approach. This conventional method is time-consuming, taking approximately one to five minutes per customer, which often leads to inefficiencies during peak hours. To address this issue, this study proposes an alternative solution by developing an automated ring size recommendation system utilizing an Arduino Uno and VL53L0X sensors. The system employs two opposing VL53L0X sensors to precisely measure the user's finger diameter. The captured diameter is then converted into international standard ring sizes using the circle circumference formula. Subsequently, a 16x2 I2C LCD displays the three closest size recommendations. This innovation is expected to significantly expedite the measurement process and improve operational efficiency at Sidemen Silver Class.
Edukasi Perencanaan Keuangan Berkelanjutan Bagi Generasi Muda Di Era Ekonomi Digital Delfian Zaman; Sarni Handayani; Sisti Nurjanah; I Kadek Wira Dharma Prayana
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.11764

Abstract

Penelitian ini bertujuan untuk meningkatkan literasi keuangan generasi muda melalui edukasi perencanaan keuangan berkelanjutan di era ekonomi digital. Permasalahan utama adalah rendahnya kesadaran dan perilaku perencanaan keuangan akibat pola konsumsi digital. Metode yang digunakan adalah pengabdian kepada masyarakat melalui pelatihan, pendampingan, dan evaluasi menggunakan pretest dan post-test. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta terkait perencanaan keuangan, investasi, dan pengelolaan keuangan digital. Program ini berhasil meningkatkan kesadaran terhadap pengambilan keputusan keuangan yang berkelanjutan.
Accounting Standards for the Financial Industry: Addressing Challenges in Measuring Financial Instruments Duryana Duryana; I Kadek Wira Dharma Prayana; Yulianti Yulianti
Dhana Vol. 1 No. 4 (2024): DHANA-DESEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/zvzy2f61

Abstract

This study aims to identify, evaluate, and synthesize literature on accounting standards for the financial industry and the challenges faced in measuring financial instruments. The method used is the Systematic Literature Review (SLR), which includes the steps of literature identification, literature selection, data extraction, and data analysis. The literature analyzed was obtained from various data sources such as Google Scholar, JSTOR, and ScienceDirect using relevant keywords. Literature selection was carried out in three stages: initial selection based on title and abstract, further selection based on full text, and quality assessment using critical appraisal tools such as CASP. The extracted data includes information about the author, year of publication, research objectives, methodology, main results, and recommendations. The results of the study indicate that although international accounting standards have provided a clear framework, challenges in implementation remain, especially related to fair value measurement and market uncertainty. The financial industry needs to adapt to market changes and existing regulations and ensure a system that can manage the complexity of data and calculations in measuring financial instruments. Technology can play an important role, but companies must also be aware of the risk of system errors and fraud in reporting. Periodic evaluation of the measurement methods used can improve the accuracy and transparency of financial reports, which are essential to maintaining stakeholder trust. This research provides useful insights for the development of better accounting standards, as well as for financial companies in facing the challenges of measuring increasingly complex financial instruments.
PEOPLE ANALYTICS ADOPTION AND ITS ROLE IN STRATEGIC HUMAN RESOURCE DECISION-MAKING Aslichah Aslichah; Karina Sukardi; Fahmi Kamal; I Kadek Wira Dharma Prayana; Lusia Adinda Dua Nurak
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/64pgkz39

Abstract

This study aims to examine the adoption of people analytics and its role in strategic human resource (HR) decision-making. Using a qualitative approach through a systematic literature review, this research analyzes scholarly sources published between 2010 and 2024, including peer-reviewed journal articles, books, and institutional reports. The study applies thematic analysis to identify key patterns related to the level of adoption, determinants, contributions, and challenges of people analytics in organizational contexts. The findings indicate that although people analytics has significant potential to enhance strategic decision-making, most organizations remain at the early stages of adoption, primarily relying on descriptive analytics rather than advanced predictive and prescriptive techniques. The adoption of people analytics is influenced by technological, organizational, and human factors, with human capability—particularly data literacy and analytical skills—emerging as the most critical determinant. Furthermore, people analytics contributes to improving decision quality, supporting workforce planning, enhancing employee retention strategies, and aligning HR practices with organizational objectives. However, several challenges hinder its effective implementation, including data fragmentation, lack of system integration, resistance to change, and ethical concerns related to data privacy and bias. These findings suggest that organizations must adopt a holistic approach by strengthening infrastructure, developing analytical competencies, and fostering a data-driven culture to maximize the benefits of people analytics. In conclusion, people analytics serves as a strategic enabler for modern HR management, but its effectiveness depends on the level of adoption maturity and the organization’s ability to address implementation challenges. Future research is recommended to explore empirical validation and sector-specific applications of people analytics.
Co-Authors Alfiana Andi Primafira Bumandava Eka aslichah aslichah Basyirah Basyirah Delfian Zaman Dirgayusari, Ayu Manik Duryana Duryana Fahmi Kamal Herdiyanti Karina Sukardi Ketut Gde Manik Karvana Klemens Mere Lusia Adinda Dua Nurak Muhammad Asir Muhammad Azizi Ni Kade Ayu Nirwana Sarni Handayani Sisti Nurjanah Srifatmawati Ahmad Yulianti Yulianti