Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Journal of Social Sciences and Cultural Study
DEWI, Kadek Ayu Kartika
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of the Impact of Plastic Pollution on Environmental Accounting and Implementation of Blue Economy in the Coastal Area of ​​Serangan Beach, Bali WEDANTARA, Ida Bagus Rai; DEWI, Kadek Ayu Kartika; CONSTANTIA, Putu Sri Devina; ARIAWAN, I Gede Dodik
Journal of Social Sciences and Cultural Study Vol. 2 No. 3 (2025): Journal of Social Sciences and Cultural Study (July - October 2025)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the impact of plastic pollution on environmental accounting and the implementation of the blue economy in Serangan Beach, Bali. This descriptive qualitative study uses a literature review and semi-structured interviews with fishermen and MSMEs. The results show that plastic pollution in Serangan Beach has had a serious impact on the ecosystem, public health, and the local economy. Although the Bulan Cinta Laut (BCL) program has been launched, the implementation of environmental accounting is still not optimal. The implementation of the blue economy is also hampered by the imbalance in roles between local communities and industry players. This study concludes the need for cross-sector collaboration and a systematic recording system to overcome plastic pollution and support the implementation of a sustainable blue economy in Serangan Beach.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Kesesuaian Kompensasi terhadap Pencegahan Fraud LPD di Kabupaten Tabanan Dewi, Kadek Ayu Kartika; Anggiriawan, I Putu Budi; Martini, Ni Putu Riski
Jurnal EMT KITA Vol 10 No 4 (2026): OCTOBER 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i4.6413

Abstract

Fraud is a serious problem that can hamper the performance and sustainability of Village Credit Institutions (LPD). The characteristics of LPDs, which have a relatively limited organizational structure and minimal level of external supervision, have the potential to cause information asymmetry and conflicts of interest as explained in agency theory. Based on this framework, this study analyzes the role of the Internal Control System as a formal monitoring mechanism, the Whistleblowing System as an internal detection mechanism, and Compensation Suitability as an incentive alignment mechanism in preventing fraud in LPDs. The study population was all active LPDs in Tabanan Regency. A sample of 150 LPDs was selected using the Slovin formula and then, the sample was divided into each sub-district using a proportional sampling technique. The research data were analyzed using the Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS) to test the relationship between the research variables. The results of the study indicate that the Internal Control System (β = 0.015; p < 0.05), Whistleblowing System (β = 0.845; p < 0.05), and Compensation Suitability (β = 0.170; p < 0.05) have a positive and significant effect on Fraud Prevention. The R² value of 0.989 indicates that the three variables simultaneously explain 98.9% of the variation in Fraud Prevention. This finding emphasizes the importance of strengthening oversight mechanisms and aligning incentives in supporting transparent and sustainable LPD governance.
Co-Authors Anggiriawan, I Putu Budi ARIAWAN, I Gede Dodik CONSTANTIA, Putu Sri Devina MARTINI, NI PUTU RISKI WEDANTARA, Ida Bagus Rai