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All Journal Akubis: Jurnal Akuntansi dan Bisnis Values Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal SUTASOMA
Ida Ayu Komang Tiara Pratistha Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI BAURAN PEMASARAN PADA BISNIS AYAM PETELUR AM FARM BALI Ida Ayu Komang Tiara Pratistha Sari; Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari
VALUES Vol. 5 No. 3 (2024): Values
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis UNMAS

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Abstract

AM Farm is one of the egg-laying chicken businesses in Abiansemal District, Badung Regency, Bali and was established at the end of 2020 located in Br. Sukajati, Taman Village, Abiansemal District, Badung, Bali. The tight competition for egg-laying chickens has raised many questions for researchers about how to implement the marketing mix used by AM Farm in order to survive and compete in the increasingly rapid marketing world. The purpose of this researcher is to describe and implement the 7P marketing mix reviewed from the marketing mix aspect at AM Farm. The method used in this study is a descriptive method with a qualitative approach. The results of the study show that AM Farm implements a 7P marketing mix strategy which includes product, price, place, promotion, people, process, and physical evidence. Chicken eggs AM Farm produces red chicken eggs with 5 size categories, starting from pearl eggs (the smallest size available only when chickens are just starting/learning to lay eggs), small eggs, medium/regular eggs, large eggs, super/jumbo eggs. AM Farm determines prices through market price observations that are adjusted to market segmentation and based on the strategic level of the location. The promotional strategy used is word of mouth, direct marketing and social media. AM Farm has implemented its business until now because it can implement aspects of the marketing mix strategy and continues to innovate so that its business can grow and survive.
Glass Ceiling dalam Profesi Akuntan: Menyingkap Hambatan Tak Terlihat Astriayu Widyari, Nyoman Yudha; Ida Ayu Komang Tiara Pratistha Sari; Putu Ayu Diah Widari Putri
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Akubis : Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i1.80

Abstract

The glass ceiling phenomenon is an invisible barrier that limits women in achieving leadership positions, including in the accounting profession. Although women's participation in the workforce has increased, they still face gender bias, social stereotypes, discrimination based on preferences, and dual role pressures. This study aims to examine in more depth the causes and impacts of the glass ceiling phenomenon in the accounting profession through a cross-continental literature study approach. Using Gender Role Theory, it was found that social norms attached to women's traditional roles contribute greatly to negative perceptions of their leadership abilities. Meanwhile, the theory of Socialist Feminism explains that gender inequality in the workplace is the result of a system of capitalism and patriarchy that limits women's access to power and strategic positions. The discussion in this article shows that in various regions, including Africa, Asia, Europe, and America, patriarchal organizational structures and cultures are still the main barriers to women's career advancement. These results emphasize that the glass ceiling is not an individual obstacle, but a systemic phenomenon that needs to be addressed through inclusive policies, structural organizational reforms, and more gender-equitable social awareness.
Analisis Peran Akuntansi Keperilakuan Dalam Kebijakan Perusahaan Menghadapi Transformasi Digital Revolusi Indistri 4.0 Putu Ayu Diah Widari Putri; Ida Ayu Komang Tiara Pratistha Sari; Nyoman Yudha Astriayu Widyari
Jurnal SUTASOMA (Science Teknologi Sosial Humaniora) Vol 3 No 1 (2024): Desember 2024
Publisher : Universitas Tabanan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58878/sutasoma.v3i1.332

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi keperilakuan terhadap kebijakan perusahaan menghadapi Revolusi Industri 4.0, yang ditandai oleh perkembangan teknologi seperti Internet of Things (IoT), Big Data, dan Artificial Intelligence (AI). Metode penelitian yang digunakan adalah penelitian kualitatif dengan studi literatur terhadap beberapa jurnal yang berkaitan dengan pengembangan sumber daya manusia menghadapi industry 4.0. dengan memperhatikan aspek keperilakuan. Revolusi Industri 4.0 membawa tantangan dan peluang baru dalam berbagai sektor, terutama dalam kebutuhan keterampilan teknis dan kemampuan analitis. Akuntansi keperilakuan membantu perusahaan memahami faktor perilaku yang mempengaruhi pengambilan keputusan dan bias kognitif dalam perencanaan strategis. Dengan fokus pada pengembangan sumber daya manusia (SDM) yang kompeten, perusahaan dapat meningkatkan daya saing melalui adaptasi terhadap teknologi. Penelitian ini menekankan pentingnya pelatihan dan pengembangan kompetensi terkait teknologi digital serta implementasi kebijakan yang mendukung sinergi antara teknologi dan SDM. Kata Kunci: akuntansi perilaku, revolusi industri 4.0, sumber daya manusia
Faktor Keprilakuan yang Mempengaruhi Keandalan Informasi Laporan Keuangan Putu Ayu Diah Widari Putri; Nyoman Yudha Astriayu Widyari; Ida Ayu Komang Tiara Pratistha Sari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1699

Abstract

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.
Co-Authors Astriayu Widyari, Nyoman Yudha Nyoman Yudha Astriayu Widyari Putu Ayu Diah Widari Putri