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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Kebijakan Publik Krisna: Kumpulan Riset Akuntansi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BERNAS: Jurnal Pengabdian Kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Warmadewa Minesterium Medical Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI
Gede Sanjaya Adi Putra
Universitas Warmadewa
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FAKTOR-FAKTOR MINAT PENGGUNAAN SISTEM INFORMASI AKUNTANSI BERBASIS E-COMMERCE PADA APLIKASI SHOPEE Krishna Purnamasari Putu Ayu; I Ketut Puja Wirya Sanjaya; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 1 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.5.1.10008.28-33

Abstract

Penelitian ini dilaksanakan dengan tujuan dalam melakukan analisis atas elemen-elemen yang berperan dalam memengaruhi kecenderungan penggunaan sistem informasi akuntansi yang berbasis e-commerce pada platform Shopee. Peneliti memilih menggunakan jenis data primer untuk diolah sebagai data penelitian. Prosedur pengambilan sampel dilakukan dengan metode purposive sampling yang berjumlah 135 responden dan memenuhi syarat sebagai sampel penelitian yang diperoleh dengan pengumpulan data melalui kuesioner. Metode yang diterapkan adalah analisis regresi linear berganda dengan penggunaan perangkat lunak analisis data 25 SPSS for windows. Peneliti mendapatkan beberapa poin sebagai hasil penelitian di antaranya yaitu persepsi kemudahan, persepsi manfaat, kepercayaan, dan sikap terhadap penggunaan berpengaruh positif signifikan secara parsial terhadap kecenderungan penggunaan sistem informasi akuntansi yang berbasis e-commerce di aplikasi Shopee. Adapun berbeda dengan hasil temuan lain, persepsi terhadap risk tidak memiliki pengaruh terhadap kecenderungan penggunaan sistem informasi akuntansi berbasis e-commerce pada aplikasi yang sama.
PENGARUH SISTEM INFORMASI AKUNTANSI, PENGENDALIAN INTERNAL DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN DI PRIMKOP KARTIKA DHARMAGATI UDAYANA Eka Trisna Dama Yanti; I Nyoman Sutapa; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini ditetapkan sebagai “Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan di Primkop Kartika Dharmagati Udayana.” Perumusan masalah dalam penyelidikan ini berkaitan dengan sistem informasi akuntansi, pengendalian internal, dan motivasi kerja. Investigasi ini bertujuan untuk menilai secara empiris dampak sistem informasi akuntansi, pengendalian internal, dan motivasi kerja terhadap kinerja karyawan di Primkop Kartika Dharmagati Udayana. Metodologi untuk pemilihan sampel menggunakan teknik pengambilan sampel jenuh, menghasilkan ukuran sampel total 50 karyawan. Teknik analitik yang diterapkan untuk evaluasi data adalah analisis regresi linier ganda. Temuan penelitian ini menunjukkan bahwa sistem informasi akuntansi memberikan pengaruh negatif dan signifikan secara statistik terhadap kinerja karyawan. Sebaliknya, pengendalian internal menunjukkan dampak positif dan signifikan secara statistik terhadap kinerja karyawan. Selain itu, motivasi kerja ditemukan memiliki efek positif dan signifikan secara statistik pada kinerja karyawan.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN PENGETAHUAN AKUNTANSI PADA KINERJA UMKM DI KABUPATEN TABANAN Ni Ketut Ria Natarini; I Wayan Gde Yogiswara Darma Putra; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 5 No. 2 (2024): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan suatu kegiatan usaha yang dapat dilakukan oleh siapapun, dan dimanapun dengan internet dan berbagai platform daring memfasilitasi bisnis yang memungkinkan UMKM dapat menjangkau konsumsi lebih luas, sehingga siapapun dapat berdagang dan menjangkau konsumen lebih luas, biaya promosi dan pemasaran yang murah. Kabupaten Tabanan mengalami kenaikan dari tahun 2021 ke 2022 dengan, 3.335 UMKM serta dari tahun 2022 ke 2023 mengalami kenaikan sebesar 797 UMKM. Peningkatan tersebut terjadi pada masa transisi pandemi ke era new normal. Penelitian ini bertujuan untuk mengetahui Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Pengetahuan Akuntansi Pada Kinerja Usaha Mikro Kecil Menengah Di Kabupaten Tabanan. Jumlah sampel yang digunakan pada penelitian ini sebanyak 101 umkm di Kabupaten Tabanan dengan menggunakan teknik probably sampling. Hasil penelitian yang diperoleh menunjukkan bahwa Kecerdasan Intelektual berpengaruh positif pada Kinerja Usaha Mikro Kecil Menengah di Kabupaten Tabanan, Kecerdasan Emosional berpengaruh positif pada Kinerja Usaha Mikro Kecil Menengah di Kabupaten Tabanan, Pengetahuan Akuntansi berpengaruh positif pada kinerja Usaha Mikro Kecil Menengah di Kabupaten Tabanan.
PENGARUH TINGKAT PENDIDIKAN, KEMAMPUAN PERSONAL, PENGALAMAN KERJA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI LEMBAGA PERKREDITAN DESA KECAMATAN DENPASAR TIMUR I Gede Fajar Novyar Danuarta; Gede Sanjaya Adi Putra; I Putu Gde Chandra Artha Aryasa
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study examines in depth how educational background, individual competencies, and work experience influence the performance of accounting information systems in Village Credit Institutions (LPD) in the East Denpasar District. The effectiveness of this system serves as a key foundation for navigating the institution’s strategic decision-making. The main assumption points to the quality of human resources as a determining factor in the system’s success, particularly in terms of intellectual capacity, personal skills, and work experience. Using a quantitative approach, data were collected through questionnaires distributed to 48 respondents and analyzed using multiple linear regression. The results show that all three factors significantly contribute to the functionality of the system. These findings underscore that improving employees' cognitive and operational capabilities is a fundamental step in strengthening the accounting information system within LPDs. Investing in human resource development is not merely supplementary—it is the core of a competitive digital accounting transformation.
ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Elsinta Mawo Naga; L.G.P. Sri Eka Jayanti; Gede Sanjaya Adi Putra
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study will look at how the stock returns of manufacturing companies listed on the Indonesian stock exchange between 2019 and 2023 are affected by the current ratio, loan-to-equity ratio, return on equity, and return on assets. Investors can calculate their gains or losses using the stock return. Sixty deliberate samples and secondary data were used in this quantitative analysis. The Indonesian stock market's annual financial statement provided the secondary data used in this study. Multiple linear regression analysis was used by researchers to look into it. Based on the available data, stock returns are negatively impacted by the debt-to-equity ratio, but positively by the current ratio, return on equity, and return on assets. At the same time, stock performance is affected by changes in the debt to equity (DER), return on equity (ROE), return on assets (ROA), and current ratio (CR).
The Pengaruh Pengungkapan Environmental, Social, Governance terhadap Kinerja Keuangan Damaryanti, Ni Kadek; Putra, Gede Sanjaya Adi; Dewi, Kadek Goldina Puteri
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53552

Abstract

This study aims to determine the effect of environmental, social, and governance disclosure on financial performance. The objects of this study are companies in the basic materials and energy sectors listed on the Indonesia Stock Exchange in 2024. Using purposive sampling, 64 data observations were obtained. The data used is secondary data obtained from sustainability reports and financial reports. Environmental, social, and governance disclosure uses GRI 2021 standard data, while financial performance is proxied by return on assets (ROA). Data analysis techniques use multiple linear regression analysis, using SPSS 25 software. Liquidity, measured using the current ratio (CR), was used as a control variable to control for the influence of internal company factors related to the ability to meet short-term obligations. The results showed that environmental disclosure had no significant effect on financial performance. Social disclosure had no significant effect on financial performance. Governance disclosure had a significant negative effect on financial performance.
The Effect of Green Accounting, CSR Disclosure, and Profitability on Firm Value in the Consumer Non-Cyclicals Sector Listed on the Indonesia Stock Exchange 2022-2024 Ni Komang Trisna Ariyanti; Kadek Goldina Puteri Dewi; Gede Sanjaya Adi Putra
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 will be examined for their impact on firm value, including Green Accounting, CSR Disclosure, and Profitability. Annual reports and sustainability reports from companies listed on the IDX or with official websites were used as secondary data in this research. Fifteen companies were selected as research objects after a purposive selection procedure was used to select the sample. The analytical approach used was panel data regression in EViews with additional t-tests, F-tests, and coefficient of determination (R³) analysis. Firm value was found to be simultaneously influenced by Green Accounting, CSRD, and Profitability. CSRD significantly affected firm value, while Green Accounting and Profitability only partially affected. This suggests that in the post-pandemic era, CSRD disclosure is more important to the market than environmental costs and profitability in determining firm value.
Strengthening the Pillars of Sustainable Tourism Through Language, Culture and Health Education for the Nation's Next Generation Belantih Village, Kintamani Bangli Gede Sanjaya Adi PUTRA; Ni Luh Putu Eka Kartika SARI; I Ketut SELAMET
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i2.1141

Abstract

Belantih Village in Kintamani, Bali, offers beautiful natural scenery and coffee and orange plantation agrotourism that supports tourism. The village has great potential but needs more English language skills, which hinders interaction with tourists. KKN in this village, which focuses on teaching English, dance, and healthy living behaviors, is essential to improve competitiveness in the tourism sector, preserve Balinese culture, and improve quality of life. The community service program in Belantih Village, Kintamani, integrates English language education, arts, and healthy living practices to empower elementary students. The program aims to enhance students' language proficiency, artistic expression, and hygiene awareness through structured instruction and hands-on activities, ultimately contributing to sustainable tourism and community well-being. Evaluation will include pre- and post-assessments, feedback, and a final showcase to measure and celebrate the program's impact on the student's personal development and community contribution. This program is expected to have a long-term impact on community welfare and readiness to face future health challenges. Warmadewa KKN students supported sustainable tourism in Belantih Village by teaching elementary students English, traditional dance, and healthy living.
Building a Solid Business Foundation by Implementing Appropriate Financial Reporting, Directed Marketing, and Attractive Branding for Sukawati Wood Carving Entrepreneurs Gede sanjaya adi PUTRA; I Wayan Gede SARMAWA; Ida Bagus Made Putra MANUABA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1565

Abstract

Gianyar Regency, Bali, is known as a center for high-value woodcarving crafts. However, MSMEs in this sector still face several challenges in business management, particularly in financial record-keeping, branding strategies, and digital marketing. This community service program aims to increase the business capacity of the Baliary Artcrafts woodworking group through a digital-based empowerment approach. The methods used include training in simple financial record-keeping using Excel and accounting applications, strengthening brand identity through logo and product packaging design, and digital marketing training utilizing social media and e-commerce. The program also involves university students as a form of implementing the Independent Learning Campus (MBKM) program and supporting the achievement of higher education's Key Performance Indicators (IKU). The expected outcomes of this activity are increased financial literacy, a more professional brand image, and broader market reach for the target MSMEs. Overall, this activity contributes to the digital transformation of MSMEs in the craft sector in Gianyar, making them more adaptive and competitive in the global market.
Co-Authors Anak Agung Istri Krisna Gangga Dewi Anand Yamani Yupitrika Ariyanti, Ni Komang Trisna Artha Aryasa, I Putu Gde Chandra Bayu Krisnajaya I Gede Cokorda Krisna Yudha Damaryanti, Ni Kadek DEWI, Kadek Goldina Puteri Eka Trisna Dama Yanti Elsinta Mawo Naga Gde Deny Larasdiputra I Gede , Bayu Krisnajaya I Gede Fajar Novyar Danuarta I Gusti Ngurah Agung Adi Primantara I Gusti Ngurah Sanjaya I Gusti Ngurah Sanjaya I Ketut SELAMET I Komang Putra I Komang Putra I Kt Puja Wirya Sanjaya I Made Sara I Nyoman Sutapa I Wayan Gde Yogiswara Darma Putra I Wayan Gde Yogiswara Darma Putra I Wayan Gede SARMAWA I.B. Made Putra Manuaba I.B. Putra Manuaba Ida Bagus Made Putra MANUABA IGA Athina Wulandari Kadek Goldina Puteri Dewi Kadek Goldina Puteri Dewi Krishna Purnamasari Putu Ayu L.G.P. Sri Eka Jayanti MANUABA, I.B. Putra Manuaba, Ida Bagus Made Putra Ni Ketut Ria Natarini Ni Komang Trisna Ariyanti Ni Luh Putu Eka Kartika SARI Ni Luh Putu Eka Kartika Sari Ni Luh Putu Indiani Ni Luh Putu Indiani Ni Luh Wayan Ari Adnyani P. D'Yan Yaniartha Sukartha Pasupati, Bayu Pramartha, I Made Aditya Puja Wirya Sanjaya, I Ketut Putra Manuaba, I.B. Made Putra, I Putu Iwan Pramana Putu Ayu , Krishna Purnamasari Putu Ayu Sita Laksmi Putu Nia Calista Santoso RAI, Ida Ayu Putu Liony Natasha Rosa Ristawati Sari, A.A Pt. Agung Mirah Purnama Sari, Ni Luh Putu Eka Kartika Sarmawa, I Wayan Gede Selamet, I Ketut Suparto Wijoyo Wahyu Widayat Yamani Yupitrika, Anand