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All Journal Jurnal Inovasi Akuntansi JURNAL ILMIAH PENELITIAN MAHASISWA
Putu Riska Wulandari
Universitas Hindu Negeri I Gusti Bagus Sugriwa
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology

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PROFESIONALISASI DESA ADAT DALAM PENGELOLAAN DAYA TARIK WISATA ALAM SANGEH MONGKEY FOREST DI BADUNG I Gusti Made Adi Satriawan; Ida Ayu Tary Puspa; Putu Riska Wulandari
JURNAL ILMIAH PENELITIAN MAHASISWA Vol 4 No 3 (2026): JUNI
Publisher : Kampus Akademik Publiser

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jipm.v4i3.2512

Abstract

Tourism has become one of the strategic sectors in promoting economic growth and preserving cultural heritage in Bali. Within this context, the Sangeh Traditional Village plays an important role in managing the Sangeh Monkey Forest as a natural tourism attraction that integrates environmental conservation, local culture, and community-based values. Despite its considerable potential, the management of tourism destinations based on traditional village institutions continues to face challenges related to the professionalism of human resources, the consistent implementation of governance standards, and the sustainability of management practices. This study aims to analyze the tourism potential of Sangeh Monkey Forest, examine the professionalization of its management, and evaluate the role of the Sangeh Traditional Village in maintaining a balance between cultural preservation, environmental protection, and community welfare. The research employed a descriptive qualitative approach and was conducted at the Sangeh Monkey Forest Tourism Attraction in Badung Regency, Bali. Informants were selected purposively, including tourism managers, traditional village officials, local community members, and visitors. Data were collected through observation, interviews, documentation, and literature review, while qualitative analysis was carried out through data reduction, data presentation, and conclusion drawing. The validity of the findings was strengthened through source and technique triangulation. The results reveal that Sangeh Monkey Forest possesses significant tourism potential, supported by its natural landscape, cultural values, adequate facilities, accessibility, and diverse tourism activities. The Sangeh Traditional Village has a strategic role in preserving local wisdom and ensuring that tourism development contributes to community welfare. However, management is still constrained by limited professional human resource practices, inconsistent application of standard operating procedures, and a staffing system that largely relies on kinship considerations. Therefore, strengthening organizational governance, improving human resource capacity, and implementing professional management standards are essential to achieving effective, accountable, and sustainable tourism management.
Pengaruh Good Corporate Governance dan Investment Opportunity Set terhadap Kebijakan Dividen Kadek Apriada; Putu Riska Wulandari
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10263

Abstract

Good Corporate Governance (GCG) is a guarantee that comes from the control system in a company which can be seen from the procedures of the independent board of commissioners (DKI), institutional ownership (KI), managerial ownership (KM), and audit committee (KA). Good governance can indicate that the company is able to ensure good management of the company's finances. Investment Opportunity Set is the value of the company which depends on the costs set by management for the future. If a company has many profitable investment opportunities, this will likely lead to a low dividend payout ratio. The population of this study was 84 food and beverage companies registered on the IDX. The sampling technique used was purposive sampling. The analysis technique used in this research is multiple linear regression. The results of this research show that managerial ownership, institutional ownership, audit committee, and investment opportunity set have a positive effect on dividend policy. Meanwhile, the board of commissioners has a negative influence on dividend policy. Further research can develop this research by using other variables which theoretically have an influence on dividend policy
Analisis Faktor-Faktor yang Mempengaruhi Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam di Kecamatan Denpasar Selatan Kadek Apriada; Putu Riska Wulandari; Ida Bagus Ngurah
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11527

Abstract

Accounting information systems are able to provide opportunities for business people to increase efficiency and effectiveness in decision making, thereby enabling companies to achieve competitive advantage. This research aims to test and obtain empirical evidence of the influence of education level, task complexity, work experience, age, and personal abilities on the effectiveness of accounting information systems in Savings and Loans Cooperatives in South Denpasar District. The population in this study were all employees of the Savings and Loans Cooperative in South Denpasar District, totaling 365 people. The sample for this research consisted of 122 respondents with a purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The research results show that level of education, task complexity, work experience, and age have no effect on the effectiveness of the accounting information system, while personal abilities have a positive effect on the effectiveness of the accounting information system.
Co-Authors I Gusti Made Adi Satriawan Ida Ayu Tary Puspa Ida Bagus Ngurah Kadek Apriada