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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akademik Pengabdian Masyarakat As-Syirkah: Islamic Economic & Financial Journal
I Gusti Agung Ayu Pramita Indraswari
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi, Gaya Kepemimpinan, Dan Komitmen Organisasi Terhadap Kinerja Karyawan PT. Bank Rakyat Indonesia Cabang Denpasar I Gusti Agung Ayu Pramita Indraswari; I.G.A.N Alit Sumantri
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2791

Abstract

This research aims to examine the influence of accounting information systems, leadership style and organizational commitment on the performance of PT. Bank Rakyat Indonesia Denpasar. The theory used in this research is Stewardship Theory. The population in this study were all employees at PT. Bank Rakyat Indonesia Denpasar. Where the sample that meets the research criteria is 70 respondents with a sample determination technique using purposive sampling. Data collection was carried out using the questionnaire method. The data analysis technique used is multiple linear regression analysis. The research results show that the accounting information system, leadership style and organizational commitment have a positive effect on the performance of PT. Bank Rakyat Indonesia Denpasar.
Pengelolaan Keuangan Dan Pengembangan Usaha Bagi Pelaku Usaha UMKM Di Desa Batuan Sukawati Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Gusti Agung Ayu Pramita Indraswari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1516

Abstract

Most Micro, Small and Medium Enterprises (MSMEs) have difficulty managing their business finances separately from their personal finances. This combined financial management often leads to various problems, such as difficulty in monitoring business cash flow, difficulty in planning effective business finances, and lack of understanding of overall business profitability. This points to the need for a more professional approach to financial management for MSMEs to improve their business performance and sustainability.
PERAN LITERASI KEUANGAN DALAM MENINGKATKAN PEMBANGUNAN EKONOMI MASYARAKAT DESA I G.A.N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 4 (2024): Juli : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i4.2136

Abstract

. Knowledge of literacy is very important because the growth of financial products is very fast and easily accessible to everyone. Financial literacy is knowledge, skills and beliefs that can influence individual attitudes and behavior. People who are aware of financial literacy or are financially intelligent can understand financial planning, so they can make financial decisions to achieve their financial goals. Meanwhile, financial inclusion is an important part of social economics, namely inclusiveness towards high financial access for all levels of society in a country can encourage economic growth, financial system stability, poverty alleviation initiatives, as well as an effort to reduce the community's economic decline. The community in Paksebali Village is expected to understand the importance of financial literacy in the businesses they run. Along with the need for financial literacy experienced by MSME entrepreneurs, financial management is still minimal and often experiences problems in the field. This is due to the lack of basic knowledge of financial management and limited knowledge of financial literacy
Pembangunan Desa Berkelanjutan Melalui Edukasi dan Inovasi Pengelolaan Sampah Rumah Tangga Di Desa Dawan Klungkung I G. A. N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari; Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.5637

Abstract

Household waste management is a crucial issue in realizing sustainable village development, especially in rural areas such as Dawan Village, Klungkung. Lack of public awareness of the importance of proper waste sorting and processing has resulted in environmental pollution and low economic value of household waste. This community service activity aims to increase community capacity in managing household waste through an educational and innovative approach based on community participation. The implementation method includes socialization, training in sorting organic and inorganic waste, and training in recycling into creative products such as eco-bricks and compost. The results of the activity showed an increase in community knowledge about waste management, the formation of environmental care groups, and the creation of products with economic value from household waste. This activity proves that with the right education and innovation that is appropriate to the local context, household waste management can be an important pillar in supporting sustainable and environmentally friendly village development.
Pengembangan Usaha Mikro Kerajinan Bokor Berbasis Budaya dan Ekonomi Guna Mendukung Keberlanjutan Ekonomi Lokal Di Desa Bresela I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G. A. N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.5638

Abstract

This study aims to examine and develop the potential of micro-enterprises producing traditional Balinese bokor crafts in Bresela Village as an effort to preserve culture while strengthening the local economy. Bokor, as one of Bali's traditional crafts rich in cultural value, holds significant economic potential if managed strategically and sustainably. Using a descriptive qualitative approach, data was collected through observation, interviews with local artisans, and documentary studies. The research findings indicate that the development of culture-based bokor micro-enterprises can strengthen local identity, increase community income, and create job opportunities aligned with local wisdom. Support for training, design innovation, and digital marketing also play crucial roles in the success of this enterprise development. With the right strategy, the bokor craft business can become one of the pillars of a sustainable local economy amid the tide of modernization and globalization.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan I Gusti Agung Ayu Pramita Indraswari; Alit Sumantri , I G A N; Arista Pradnyani, I Gusti Agung
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.6563

Abstract

This study aims to analyze and empirically test the effect of Good Corporate Governance (GCG) mechanisms on financial performance as proxied by Return on Assets (ROA). The focus of the study is on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The independent variables include the Board of Commissioners, Board of Directors, Managerial Ownership, and Institutional Ownership. Using a quantitative approach, this study utilizes 160 panel data observations analyzed through multiple linear regression. The results reveal that the Board of Commissioners and Institutional Ownership have a significant positive effect on ROA, indicating that effective internal and external oversight mechanisms can promote operational efficiency. However, the Board of Directors was found to have a significant negative effect, indicating that an overly large board creates bureaucratic inefficiency. Managerial Ownership did not have a significant effect on financial performance due to the low proportion of management ownership in the sample. Simultaneously, all GCG variables had a significant effect on ROA. In conclusion, strengthening the monitoring function through commissioners and institutional investors is crucial for profitability, while optimizing the number of directors is necessary to accelerate strategic decision-making in order to maintain the company's resilience in the global market.
Optimalisasi Wawasan dan Keterampilan Kewirausahaan Mahasiswa melalui Kunjungan Industri pada Bakpia Wong Keraton Yogyakarta I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7788

Abstract

Kegiatan kunjungan industri merupakan salah satu bentuk pembelajaran kontekstual yang efektif dalam meningkatkan wawasan dan keterampilan kewirausahaan mahasiswa. Artikel ini bertujuan untuk menganalisis peran kunjungan industri ke Bakpia Wong Keraton Yogyakarta dalam memperkuat pemahaman mahasiswa mengenai proses bisnis, manajemen usaha kecil dan menengah (UKM), serta nilainilai kewirausahaan. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi langsung, wawancara dengan pelaku usaha, dan refleksi mahasiswa peserta kegiatan. Hasil kegiatan menunjukkan bahwa kunjungan industri mampu meningkatkan pemahaman mahasiswa terhadap praktik kewirausahaan nyata, meliputi aspek produksi, pemasaran, pengelolaan keuangan, dan inovasi produk. Selain itu, kegiatan ini juga menumbuhkan motivasi berwirausaha dan sikap profesional mahasiswa. Dengan demikian, kunjungan industri dapat menjadi strategi pembelajaran yang efektif dalam pendidikan kewirausahaan di perguruan tinggi.
Penguatan Pengelolaan Wisata Lava Tour Merapi untuk Mendorong Kesejahteraan Masyarakat I G A N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari; Budiadnyani, Ni Putu Budiadnyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7796

Abstract

The Merapi Lava Tour is a form of tourism based on the natural potential and history of disasters that has developed on the slopes of Mount Merapi. This tourism not only serves as a tourist attraction but also serves as a source of livelihood for the surrounding community. However, suboptimal management has resulted in less than optimal economic benefits for the community. This Community Service (PKM) activity aims to strengthen the management of the Merapi Lava Tour in order to encourage improved local community welfare. The methods used include a participatory approach through field observations, focus group discussions, and tourism management mentoring. The results of the activity indicate an increase in community understanding of sustainable tourism management, strengthening human resource capacity, and raising awareness of the importance of tourism services and collaboration between stakeholders. This activity is expected to contribute to creating professional tourism management that will have a direct impact on community welfare.
Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024 Putu Nadya Somatariska; I.G.A Desy Arlita; Putu Sri Arta Jaya Kusuma; I Gusti Agung Ayu Pramita Indraswari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
Co-Authors Alit Sumantri , I G A N Arista Pradnyani, I Gusti Agung Budiadnyani, Ni Putu Budiadnyani I G A N Alit Sumantri I G. A. N Alit Sumantri I G.A.N Alit Sumantri I.G.A Desy Arlita I.G.A.N Alit Sumantri Ni Putu Budiadnyani Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma