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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Journal of Social Service and Empowerment
MANDALA, I Gusti Ngurah Agung Kepakisan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Effect of Profitability, Leverage, and Audit Quality on Earnings Management of Energy Sector Companies on the Indonesia Stock Exchange 2019-2023 DEWI, Ni Kadek Sintiya Purnama; PRILIANDANI, Ni Made Intan; PUTRI, Putu Yudha Asteria; MANDALA, I Gusti Ngurah Agung Kepakisan
Journal of Tourism Economics and Policy Vol. 5 No. 2 (2025): Journal of Tourism Economics and Policy (April - June 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1385

Abstract

This study aims to observe and explore every aspect listed on the IDX since 2019 - 2023. This problem arises because of the characteristics of profit manager actions and the inconsistency of the results of the initial study. The approach used is quantitative by applying panel data regression, including classical assumption tests, descriptive analysis, f tests, t tests, and testing the coefficient of determination. The total sample is 21 companies determined from a purposive sampling of 64 companies. The information is obtained from secondary sources, and panel data regression analysis is carried out using the Eviews tool. The study results if each independent variable contributes to earnings management. It shows that each aspect determined and selected in this study does not contribute to earnings management actions. This study shows that profitability, leverage, and audit quality have no significant effect on earnings management in energy sector companies on the IDX. Profitability and leverage do not determine earnings management practices, while audit quality is more utilized to increase investor confidence than to limit manipulation of financial statements.
KINERJA BERKELANJUTAN UMKM DI BALI: PERAN LITERASI KEUANGAN INOVASI FINTECH DAN INKLUSI KEUANGAN Mandala, I Gusti Ngurah Agung Kepakisan; Putri, Putu Yudha Asteria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9398

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the creative industry sector tend to be oriented towards short-term business decisions, which causes stagnation and lack of direction in long-term development. Lack of access to structured information on finance, market share, and business management is a major challenge for MSMEs. Bali is one of the provinces with a large number of MSMEs and has the potential to improve the Indonesian economy. This study aims to analyze the effect of financial literacy, fintech innovation, and financial inclusion on the sustainable performance of MSMEs in Bali. The research method uses a quantitative approach with financial literacy, fintech innovation, and financial inclusion as independent variables and sustainable performance of MSMEs as the dependent variable. Data were collected by distributing questionnaires to 100 MSMEs and analyzed using a structural equation model based on Partial Least Square (PLS). The results of this study are expected to provide insight for stakeholders in designing more effective policies to improve the competitiveness and sustainability of MSMEs through increasing financial literacy, utilizing financial technology, and expanding access to formal financial services.
Pelatihan Pemahaman Literasi Keuangan, Penyusunan Laporan Keuangan Sederhana dan Pemasaran Online pada UMKM di SMK Negeri 2 Denpasar mandala, i gusti ngurah agung kepakisan
Journal of Social Service and Empowerment Vol. 2 No. 2 (2025): Journal of Social Service and Empowerment (JOSSE)
Publisher : Politeknik Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56743/josse.v2i2.673

Abstract

ABSTRACT Community Service Program titled “GENBIZ TOUR: Generation Business Tour” was held at SMK Negeri 2 Denpasar with the aim of providing training for students as prospective Micro, Small, and Medium Enterprise (MSME) entrepreneurs. The training focused on three main aspects: improving financial literacy, preparing simple manual financial statements, and developing product marketing strategies through digital platforms. This activity involved students from the Accounting Department as a form of experiential learning. Based on observations, many MSMEs in the creative industry sector still focus on short-term decision-making, which hinders sustainable business development. The lack of structured access to information on financial record-keeping and digital marketing strategies remains a major challenge for MSME owners.The training materials were prepared using secondary data from both established MSMEs and those in the start-up phase. The content covered the importance of financial literacy, manual transaction recording techniques, data entry, and the preparation of basic financial statements such as income statements, balance sheets, and cash flow statements. In addition, participants were trained to utilize digital media to market their products and expand their market reach. The results of the training produced several recommendations: the need to instill financial literacy from an early age through regular and systematic bookkeeping habits, the importance of implementing proper financial records as the basis for accurate report preparation, and the necessity of follow-up training on digital marketing strategies so that MSMEs can adapt and compete in the digital transformation era. Keywords: community service, MSMEs, financial literacy, simple financial statements, digital marketing   ABSTRACT   Program pengabdian kepada masyarakat bertajuk GENBIZ TOUR: Generation Business Tour diselenggarakan di SMK Negeri 2 Denpasar dengan tujuan memberikan pelatihan kepada siswa-siswi sebagai calon pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Pelatihan ini difokuskan pada tiga aspek utama, yakni peningkatan literasi keuangan, penyusunan laporan keuangan sederhana secara manual, serta strategi pemasaran produk secara digital. Kegiatan ini melibatkan siswa jurusan Akuntansi sebagai bentuk pembelajaran berbasis praktik (experiential learning). Berdasarkan hasil observasi, banyak UMKM di sektor industri kreatif masih berorientasi pada keputusan jangka pendek, sehingga menghambat pengembangan usaha secara berkelanjutan. Minimnya akses terhadap informasi yang terstruktur mengenai pencatatan keuangan dan strategi pemasaran digital menjadi tantangan utama yang dihadapi oleh pelaku UMKM. Materi pelatihan disusun berdasarkan data sekunder dari UMKM yang telah berjalan maupun yang sedang dalam tahap perintisan. Materi mencakup pentingnya literasi keuangan, teknik pencatatan transaksi manual, penginputan data, hingga penyusunan laporan keuangan dasar seperti laporan laba rugi, neraca, dan arus kas. Selain itu, peserta juga dilatih untuk memanfaatkan media digital dalam memasarkan produk guna memperluas jangkauan pasar. Hasil pelatihan ini menghasilkan beberapa rekomendasi, yaitu perlunya menanamkan literasi keuangan sejak dini melalui kebiasaan pencatatan keuangan yang teratur dan sistematis, pentingnya penerapan pencatatan keuangan sebagai dasar penyusunan laporan yang akurat serta, dibutuhkannya pelatihan lanjutan mengenai strategi pemasaran digital agar UMKM mampu beradaptasi dan bersaing di era transformasi digital. Kata kunci: pengabdian kepada masyarakat, UMKM, literasi keuangan, laporan keuangan sederhana, pemasaran digital
Optimizing Financial Management Behavior Through Financial Literacy and Inclusion: The Strategic Role of Financial Self-Efficacy MANDALA, I Gusti Ngurah Agung Kepakisan; PUTRI, Putu Yudha Asteria; PRILIANDANI, Ni Made Intan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1696

Abstract

Financial self-efficacy reflects an individual’s confidence in managing finances, utilizing financial services, and believing in their ability to achieve long-term financial goals. This study aims to examine the influence of financial literacy and financial inclusion on financial management behavior, with financial self-efficacy serving as a mediating variable. Employing a quantitative approach, the study involved a population of 2,411,234 active customers from Lembaga Perkreditan Desa (LPD). A total of 384 respondents were selected using the Krejcie and Morgan formula through a non-probability sampling method with purposive sampling techniques. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) version 4.0 to assess both direct and indirect effects. The results indicate that financial literacy and financial inclusion have a significant positive impact on financial management behavior. Additionally, both variables significantly and positively influence financial self-efficacy. Furthermore, financial self-efficacy effectively mediates the relationship between financial literacy and financial inclusion toward financial management behavior. It implies that enhancing financial literacy and expanding financial inclusion, when accompanied by strengthening individuals' confidence in their financial capabilities, can lead to more optimal financial management behavior, particularly within LPDs currently facing financial health challenges.
Empowering Wana Kriya MSMEs Through Utilizing Local Wood Into Decoration and Accessory Products LESTARI, Ni Putu Emilika Budi; PRANAJAYA, I Kadek; PUTRI, Putu Yudha Asteria; DEWI, Ni Made Emmi Nutrisia; PRASIANI, Ni Komang; MANDALA, I Gusti Ngurah Agung Kepakisan; MAHADIPTA, Ngurah Gede Dwi; PARAMITA, Ni Kadek Ayu Pradnya; WICAKSANA, Gede Dharma Arya; CAHYONO, Irfan; WIRATAMA, Dhanendra; WIBAWA, Ida Bagus Surya
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1635

Abstract

This community service program aims to empower the Wana Kriya MSME in Pering Village, Gianyar, Bali through the sustainable use of local wood to create economically valuable decorative and accessory products. The activities are carried out through several stages, including socialization, training in creativity and product design innovation, branding training, photography, product identity, and visual content. In addition, training is provided on digital marketing and social media utilization, MSME management, production, and entrepreneurship. The counseling and community empowerment program is carried out with the theme "Building MSMEs Based on Local Resources: Developing a Creative Economy and Sustainability Towards Creative and Competitive Villages." Appropriate technology support is realized through the provision of tools for cutting and finishing funded by a grant from the Directorate of Research, Technology, and Community Service, Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology for Fiscal Year 2025. The application of digital information technology is carried out through the creation of promotional media on Facebook, Instagram, and marketplace integration. The results of the activities show an increase in the ability of partners to produce local wooden decorative and accessory products that are more creative, high-quality, and have a stronger visual identity and digital marketing strategy. This program encourages the development of the creative economy, sustainability, and competitiveness of Pering Village towards a creative village based on local resources.
Co-Authors Cahyono, Irfan DEWI, Ni Kadek Sintiya Purnama Mahadipta, Ngurah Gede Dwi Ni Made Emmi Nutrisia Dewi, Ni Made Ni Made Intan Priliandani, Ni Made Intan Ni Putu Emilika Budi Lestari PARAMITA, Ni Kadek Ayu Pradnya Pranajaya, I Kadek Prasiani, Ni Komang Putu Yudha Asteria Putri WIBAWA, Ida Bagus Surya WICAKSANA, Gede Dharma Arya WIRATAMA, Dhanendra