Article Per Year (5 Year)
p-Index From 2021 - 2026
0.659
P-Index
This Author published in this journals
All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Research Horizon Management Studies and Business Journal
Gayatri, Putu Anisa
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Penerapan Green Accounting Dan Kinerja Lingkungan Terhadap Kinerja Keuangan : Studi Empiris Pada Perusahaan Indeks Kompas100 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Gayatri, Putu Anisa; Dewi, Gusti Ayu Ketut Rencana Sari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.76977

Abstract

Setiap entitas mempunyai tujuan untuk menjaga keberlangsungan usahanya agar eksistensinya tetap terjaga. Oleh karena itu, setiap perusahaan selalu berusaha meningkatkan kinerja keuangannya agar dapat memenangkan persaingan global. Perusahaan-perusahaan yang tergabung dalam indeks KOMPAS100 menjadi perusahaan yang sangat memperhatikan kinerja keuangannya. Namun, beberapa tahun terakhir terjadi penurunan kinerja pada perusahaan dengan Indeks KOMPAS100 baik dilihat dari segi akuntansi maupun dari segi pasar. Hal ini tentunya disebabkan oleh beberapa faktor termasuk didalamnya faktor lingkungan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh dari (1) pengungkapan green accounting terhadap kinerja keuangan, (2) kinerja lingkungan terhadap kinerja keuangan. Jenis penelitian yang digunakan adalah penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan dengan indeks KOMPAS100 yang terdaftar di Bursa Efek indonesia tahun 2018- 2022 sebanyak 100 perusahaan dengan teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 20 sampel perusahaan. Data yang digunakan adalah data sekunder dan teknik analisis yang digunakan yaitu analisis statistik deskriptif, pemilihan model estimasi, uji asumsi klasik, analisis regresi data panel, pengujian hipotesis, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa (1) pengungkapan green accounting tidak berpengaruh positif terhadap kinerja keuangan, (2) kinerja lingkungan tidak berpengaruh positif terhadap kinerja keuangan.  
DIGITAL TRANSFORMATION IMPACT STRATEGY ON ESG IMPLEMENTATION IN VARIOUS INDUSTRY SECTORS: A LITERATURE REVIEW Gayatri, Putu Anisa; Arta, Putu Wahyu Permana; Purnamawati, I Gusti Ayu; Werastuti, Desak Nyoman Sri; Sinarwati, Ni Kadek; Adiputra, I Made Pradana
Management Studies and Business Journal (PRODUCTIVITY) Vol. 2 No. 4 (2025): Management Studies and Business Journal (PRODUCTIVITY)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/nq066008

Abstract

In the ever-evolving digital era, digital transformation has become a major force driving the integration of Environmental, Social, and Governance (ESG) principles in various industrial sectors. This article aims to narratively examine how digital transformation contributes to ESG implementation, by reviewing academic literature and industry reports from the last five to ten years. The study was conducted using a narrative literature review approach with a focus on three ESG dimensions, namely environmental, social, and governance. The results of the study show that digitalization drives energy efficiency, green innovation, and emission reduction in the environmental sector; strengthens social inclusion, human resource development, and access to services in the social aspect; and improves transparency, accountability, and oversight systems in organizational governance. However, there are challenges such as the digital divide, data ethics risks, and technological bias, especially in developing countries. This article also highlights significant differences in infrastructure readiness and capabilities between developed and developing countries. By presenting cross-sector thematic mapping, this article is expected to be a conceptual and practical reference for academics, industry players, and policy makers in designing digital transformation strategies that are aligned with global sustainability goals.
The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable Gayatri, Putu Anisa; Kurniawan, Putu Sukma; Prayudi, Made Aristia
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1107

Abstract

This research is motivated by the high potential and cases of fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) despite the implementation of various internal control mechanisms, so it is necessary to understand the factors that influence fraud prevention. This study aims to analyze the influence of the whistleblowing system and the professionalism of the supervisory board on fraud prevention, as well as to test the moderating role of organizational culture based on Tri Kaya Parisudha. The method used is a causal quantitative approach with a purposive sampling technique on 212 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the whistleblowing system, the professionalism of the supervisory board, and organizational culture have a positive and significant effect on fraud prevention. However, organizational culture was not proven to moderate the relationship between the independent variables and fraud prevention. In conclusion, fraud prevention is more effectively achieved through a combination of formal mechanisms and a strong organizational culture, although the interaction of the two does not always significantly reinforce each other.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Arta, Putu Wahyu Permana Dewi, Gusti Ayu Ketut Rencana Sari I Gusti Ayu Purnamawati I Made Pradana Adiputra Made Aristia Prayudi Ni Kadek Sinarwati Putu Sukma Kurniawan, Putu Sukma