Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Trisakti
PRAMAISWARI, Made Adinda Anugrah Deva
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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

Found 2 Documents
Search

 1 
Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SANCAYA, I Wayan Werasmana; PRAMAISWARI, Made Adinda Anugrah Deva; PRATIKA, I Gede Candra Adi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1545

Abstract

This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics.
THE EFFECT OF SUSTAINABILITY REPORTING, INSTITUTIONAL OWNERSHIP, MANAGERIAL OWNERSHIP AND INDEPENDENT BOARD OF COMMISSIONERS REGARDING PROFIT MANAGEMENT IN COMPANIES FOOD AND BEVERAGE SECTOR Pramaiswari, Made Adinda Anugrah Deva; Saputra, Komang Adi Kurniawan; Juniariani, Ni Made Rai
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.26216

Abstract

Financial reports are a crucial instrument for investors in making long-term investment decisions. However, information asymmetry often leads managers to engage in earnings management practices that can mislead users and harm investors. This phenomenon is particularly relevant in the post-pandemic food and beverage sector (2021-2023), where fluctuations in operating costs increase the risk of earnings manipulation to maintain market reputation. This study aims to analyze the influence of sustainability reporting, institutional ownership, managerial ownership, and independent boards of commissioners on earnings management. The research method used was quantitative with a purposive sampling technique, resulting in a sample of 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The data were analyzed using multiple linear regression to examine the relationships between the variables. The results indicate that sustainability reporting, managerial ownership, and independent boards of commissioners have a significant influence on reducing earnings management practices. This demonstrates that ESG transparency and internal governance mechanisms are effective in aligning interests and strengthening oversight. Conversely, institutional ownership was found to have no significant effect on earnings management, indicating that the role of institutional investors in external oversight is not yet optimal in this sector. This research provides empirical evidence on the importance of strengthening governance structures and non-financial transparency as strategies to mitigate information asymmetry. For regulators and companies, these results emphasize the need for standardization of sustainability reporting to improve earnings quality and protect the integrity of the Indonesian capital market.
Co-Authors I Wayan Werasmana Sancaya Komang Adi Kurniawan Saputra Ni Made Rai Juniariani PRATIKA, I Gede Candra Adi Putu Ayu Sita Laksmi