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All Journal AKUNTANSI DEWANTARA Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bina Bangsa Ekonomika
Putri Prawitasari, Putu
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Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PENYULUHAN DAN TRAINING PENYUSUNAN ANGGARAN DEMI PENINGKATAN SKILL NETRA PERTUNI BALI Putri Prawitasari, Putu; Intan Puspadewi, Anak Agung Ayu; Ari Kesuma Dewi, Ni Ketut; Sariani, Ni Luh Putu
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.20312

Abstract

Pertuni Bali is one of the organizations that brings together the blind in Bali with various activities that require activity proposals and budget preparation. The findings of the community service team show that there are errors and a lack of literacy of the Blind in making activity proposals, especially in budget preparation. This prompted a team of lecturers from the National Education University to provide counseling and training on budget preparation using 2 methods, namely the first day 8 October 2023 with public education, namely through counseling regarding making activity proposals, especially procedures for making activity proposal budgets. On the second day, October 22 2023, training methods were carried out with demonstrations and group budget preparation exercises. In this method, we carry out intensive discussions to produce additional skills for the Pertuni Bali blind group. The results of the service showed an increase in pretest results from 45% to 91% and the results of discussions and case presentations showed improvement. This indicates the success of improving Netra Pertuni Bali's skills in budget preparation.
PENGARUH PRODUCT PLACEMENT TERHADAP PURCHASE INTENTION DENGAN BRAND AWARENESS SEBAGAI VARIABEL MEDIASI (STUDI KASUS PADA PRODUK REALFOOD JELLY DALAM VARIETY SHOW GOING SEVENTEEN) Irna Suryani, Ni Putu; Putri Prawitasari, Putu; Ratih Nurmalasari, Made; Ayu Tirtayani, I Gusti
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.779

Abstract

This research purpose is to determine the effect of product placement on purchase intention through brand awareness as a mediating variable for a case study in the Realfood Jelly product at the Going Seventeen Variety Show. This research uses the S-O-R theory, which states that a response will be obtained when an individual receives stimulus from the media. Product placement in this research as a stimulus and purchase intention as a response. The population in this research is residents of Denpasar city as internet users, especially the YouTube application. The sample of the research there was 112 respondents used purposive sampling technique. The type of data used is quantitative data with data collection method through distributing questionnaires. The data analysis used is Structural Equation Model ─ Partial Least Square (SEM-PLS). The results of this research are (1) product placement variable has a positive and significant effect on purchase intention, (2) The product placement variable has positive and significant effect on brand awareness, (3) The brand awareness variable has positive and significant effect on purchase intention, and (4) The brand awareness as a mediates variable output is positive and significantly between product placement to purchase intention.
REFLEKSI ETIKA PROFESI AKUNTAN PUBLIK DENGAN KARAKTER PEWAYANGAN : PANCA PANDAWA DAN SRI KRESNA Putri Prawitasari, Putu; R.Aprilyani Dewi, Putu Pande
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15301

Abstract

Wayang is one of the cultural spirits that has taken root in Indonesian society. In achieving the vision and mission of the organization, wayang can be used as an illustration and achieve it. The characteristics of this wayang can be impregnated by the auditor's professional ethics. Every profession has a moral commitment, ethics are poured into specific rules as a guideline for the professional development that is carried out. This commitment is outlined as a form of professional ethics that must be carried out and adhered to. This study uses a qualitative method approach and techniques for collecting/processing data analysis in this study using a literature study on the basic principles of public accounting profession ethics which are reflected through the puppet characters Panca Pandawa and Sri Kresna. Yudistira's character traits are relevant to the basic principles of accountant ethics, namely integrity. Accountants should also have ethical principles like Bima's. By upholding the principle of objectivity, accountants will be free from various conflicts of interest that will interfere with the professionalism of their profession. The third characteristic and quality is reflected by Arjuna, relevant to the basic principles of accountant ethics, namely Professional Competence and Prudence. Sri Kresna can be represent a role model for accountants in maintaining credibility.
THE INTERSECTION OF TRI HITA KARANA VALUES AND FRAUD HEXAGON THEORY IN CORPORATE ACCOUNTING ETHICS Putri Prawitasari, Putu; Budiadnyani, Ni Putu; Aprilyani Dewi, Putu Pande R.
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18057

Abstract

This paper examines the intersection of the Tri Hita Karana values and the Fraud Hexagon Theory to promote ethical conduct in corporate accounting. The Tri Hita Karana, a Balinese philosophy, emphasizes the harmonious relationship among individuals, the community, and the divine, offering a holistic approach to ethical decision-making. Through a comprehensive literature review, the study explores the potential synergies between these two frameworks. The findings suggest that integrating the Tri Hita Karana values, such as piety, social harmony, and environmental stewardship, can complement and enhance the Fraud Hexagon Theory, which identifies six key factors contributing to fraudulent behavior. Scopus databased sources are utilized to analyze the practical implications and provide recommendations for corporate leaders, accountants, and policymakers to foster a culture of ethical conduct in the accounting profession. The paper presents a conceptual framework to foster a corporate culture prioritizing ethical accounting practices, strengthening the resilience of the financial sector against fraud. This synthesis can inform the development of robust corporate governance policies, employee training programs, and ethical leadership initiatives, ultimately promoting a culture of integrity and accountability within the accounting profession. By exploring the intersection of these frameworks, the paper aims to provide a more holistic approach to addressing the complex issue of accounting fraud, with implications for businesses, investors, and the broader financial ecosystem.
HARNESSING DIGITAL ASSETS: EMPOWERING MSMEs IN GUNAKSA VILLAGE, KLUNGKUNG Putri Prawitasari, Putu; Nurmalasari, Made Ratih; Krismajayanti, Ni Putu Ari; Sariani, Ni Luh Putu
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.32691

Abstract

Kemunculan ekonomi digital telah menghadirkan peluang dan tantangan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Tidak terkecuali Desa Gunaksa di Klungkung, yang bergulat dengan kebutuhan untuk beradaptasi dengan lanskap teknologi yang terus berkembang. Makalah ini mengkaji pemanfaatan teknologi dan e-commerce sebagai aset digital bagi UMKM di Desa Gunaksa, mengeksplorasi faktor-faktor kunci yang berkontribusi terhadap keberhasilan integrasi dan hambatan yang mereka hadapi. Penyuluhan, praktik langsung, dan pendampingan telah diidentifikasi sebagai elemen penting dalam memberdayakan usaha-usaha ini untuk berkembang di ranah digital. Hasil dari pengabdian masyarakat menyoroti pentingnya mengatasi kendala pengembangan sumber daya manusia, adaptasi sosio-teknis, dan dukungan pemerintah untuk memungkinkan UMKM memanfaatkan peluang yang dihadirkan oleh ekonomi digital. Tujuannya adalah untuk memberikan wawasan yang berharga dan rekomendasi yang dapat ditindaklanjuti bagi para pembuat kebijakan, pemilik UMKM, dan pemangku kepentingan lainnya untuk mendorong pertumbuhan, ketahanan, dan keberlanjutan jangka panjang UMKM di Desa Gunaksa.
Co-Authors Anak Agung Ayu Intan Puspadewi Ari Kesuma Dewi, Ni Ketut Ari Krismajayanti, Ni Putu Ayu Tirtayani, I Gusti Indira Dewiningrat, Ayu Irna Suryani, Ni Putu Krismajayanti, Ni Putu Ari Made Ratih Nurmalasari Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi R.Aprilyani Dewi, Putu Pande Ratih Nurmala Sari, Made Ratih Nurmalasari, Made