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All Journal Juara: Jurnal Riset Akuntansi Jurnal Penjaminan Mutu Jurnal Minfo Polgan (JMP) Jurnal Penjaminan Mutu Journal Research of Social Science, Economics, and Management SENEMA JIMEK Proceeding of The International Conference on Management, Entrepreneurship, and Business
I Gusti Putu Eka Rustiana Dewi
Universitas Mahasaraswati Denpasar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali Eka Rustiana Dewi, I Gusti Putu
Jurnal Penjaminan Mutu Vol 5, No 1 (2019)
Publisher : LPM IHDN Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/jpm.v5i1.758

Abstract

This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.
Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity dan Ethical Sensitivity pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali I Gusti Putu Eka Rustiana Dewi
Jurnal Penjaminan Mutu Vol 5 No 01 (2019)
Publisher : UHN IGB Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.11 KB) | DOI: 10.25078/jpm.v5i1.758

Abstract

This Study aims to examine the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior in Financial Audit Board of Republic Indonesia (BPK RI) Representatives of Bali Province, as well as to examine whether philosophy of tri kaya parisudha which is one of local wisdom found in Bali will be able to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior. The research conducted because of the phenomenon of bribery cases which were involving auditors of BPK and have added to the list of corruption cases in Indonesia. Data collection in the research using survey method with questionnaire and the sample are 45 auditors of BPK RI representatives of Bali Province. The result shows that equity sensitivity and ethical sensitivity have positive significant effect on auditor’s ethical behavior, while the philosophy of tri kaya parisudha has an ability to strengthen the effect of equity sensitivity and ethical sensitivity on auditor’s ethical behavior.
Philosophy Tri Kaya Parisudha As Moderators The Effect of Love of Money And Self Efficacy on Ethical Behavior of Tax Consultant I Gusti Putu Eka Rustiana Dewi; I Gede Cahyadi Putra
Journal Research of Social Science, Economics, and Management Vol. 2 No. 5 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1803.367 KB) | DOI: 10.59141/jrssem.v2i05.334

Abstract

The purpose of the study is to determine whether the philosophy of tri kaya parisudha, also known as Balinesse local wisdom, will be able to lessen the effect of love of money and strengthen self-efficacy on tax consultant's behavior. The study also aims to determine whether the relationship between love of money and self-efficacy and ethical behavior of tax consultant. The study was done in response to the phenomena of bribery cases that involved tax advisors, tax payers, and government tax officers, adding to the list of corruption cases in Indonesia. Samples for the research's data collection include registered tax consultants in Bali who were surveyed utilizing a questionnaire. The result show that self-efficacy and love of money have a positive significant impact on tax consultants' ethical behavior and a negative significant impact on each other. Tri Kaya Parisudha philosophy has the ability to strengthen self-efficacy and weaken the impact of love of money on tax consultants' ethical behavior.
Reputasi Auditor Memoderasi Cash Holding Terhadap Perataan Laba Ni Made Sintya Surya Dewi; I Gusti Putu Eka Rustiana Dewi
Juara: Jurnal Riset Akuntansi Vol. 13 No. 1 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Income smoothing is one of earnings management pattern, managed by fund manager to reduce profit fluctuations to aim profit stable graph during certain period. It purpose to prevent investor misunderstood of a company value. It's necessary for investor to notice each factor that could affect income smoothing to prevent Investor from such an taking self advantage by fund manager. This research has purpose to get empirical evidence about correlation affect of cash holding to moderation income smoothing by auditor reputation. This research was done by bankers company in BEI. Sample of this research was all listed company in BEI started from 2019-2021. Total sample was 27 companies with 81 observation activities. Sample determinations used non-probability methode sampling with purposive sampling. Analytics data used was logistic regression analysis. Based on analysis, the result was cash holding is not affected to income smoothing, in the other than auditor reputation was proved that it couldn't moderate affect cash holding on income smoothing.
The Role of Culture in Behavioral Aspects of Green Accounting to Promote Renewable Energy Business I Gusti Putu Eka Rustiana Dewi; Ni Made Sintya Surya Dewi
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13266

Abstract

The cultural element has had a significant impact on implementation of green accounting and the growth of the green business movement. Businesses need to be aware of how culture affects them and should get ready for the difficulties these cultural components will encounter. This is due to the diverse cultures found in each location and nation. Therefore, culture is one of the aspects that will impact behavior and the sustainability of the firm when running a business and applying green accounting in business. The research method used is descriptive qualitative method with literature review research that emphasizes in depth understanding of the content of behavioral aspects in green accounting implementation. Qualitative research method explores data using observation methods and library research, this research involves looking through books, documents, scientific publications, research journals, and other materials connected to the research title. The study is aim to find the role of culture affect behavior aspects in order to implement of green accounting to boost renewable energy business in Indonesia. Technology and investment are not only two factors contributing to the slow growth of renewable energy; human behavior that affected by social culture should also be considered in order to shift behaviors to promote activities.
PENINGKATAN KEMAMPUAN PEMASARAN DAN PENANGGULANGAN RESIKO KEHILANGAN PRODUK PADA UD. SINAR AGUNG LISTRIK I Gusti Putu Eka Rustiana Dewi; Ni Putu Yeni Astiti; I Nengah Aristana; Ni Kadek Ayu Puspa Dewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 2 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pemasaran sangat penting untuk meningkatkan dan memajukan bisnis perusahaan. Kurangnya kemampuan staff bagian pemasaran untuk berkomunikasi secara baik dan benar terhadap para konsumen, selain itu kurangnya pemahaman staff bagian retur dalam memahami kondisi produk yang bisa untuk diterima. Adapun permasalahan yang ditimbulkan karena pesanan barang yang tidak sesuai dengan permintaan customer, yang mengakibatkan komplain dari para pembeli. Pengabdian ini bertujuan untuk peningkatan kemampuan pemasaran dan penanggulangan resiko kehilangan produk di UD. Sinar Agung Listrik dengan memberikan pemahaman dan pelatihan tentang pemasaran sehingga dapat meningkatkan kemampuan karyawan yang tinggi di perusahaan UD. Sinar Agung Listrik. Pengabdian dimulai dari tanggal 11 Agustus sampai dengan tanggal 10 September . Program ini dimulai dengan melakukan pengarahan tentang pemasaran produk, pembagian spesialisasi kerja, melakukan penyusunan alur kerja dan pelatihan untuk staff gudang dan retur. Hasil dari program pelatihan ini, selama 31 hari pelaksanaan, karyawan dapat memahami tentang pemasaran yang baik dan benar dan mampu mengurangi resiko kehilangan produk.
MENINGKATKAN PEMASARAN SECARA OFFLINE MENGGUNAKAN BROSUR PADA PIZZARIA LUIGI’S HOT PIZZA Ida Ayu Komang Tiara Pratistha Sari; Anak Agung Dwi Widyani; I Gusti Putu Eka Rustiana Dewi; Ni Luh Putu Putri Artini
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 1 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pengabdian masyarakat dengan judul Brosur Sebagai Media Promosi Offline Pada Pizzaria Luigi’s Hot Pizza dilaksanakan untuk membantu pemasaran secara offline yang turut serta dibantu oleh staff Luigi’s. Pelaksanaan pengabdian masyarakat dimulai dari membuat foto yang akan digunakan pada brosur yang mencangkup event – event yang ada pada Luigi’s Hot Pizza. Kemudian membuat brosur yang semenarik mungkin. Terakhir adalah penyebaran brosur yang dibantu oleh staff Luigi’s dimulai dari depan restaurant, lalu dilakukan sepanjang jalan Batu Mejan, dan terakhir disebarkan disepanjang jalan Batu Bolong. Hasil yang didapatkan dalam pengabdian ini adalah wisatawan yang tertarik berkunjung ke Luigi’s Hot Pizza dan datang pada saat event dilaksanakan. Diketahui bahwa ada beberapa orang yang tinggal disekitar Luigi’s tidak mengetahui mengenai Luigi’s Hot Pizza sehingga dengan pengabdian masyarakat ini dapat membantu memperkenalkan Luigi’s pada wisatawan atau masyarakat yang tinggal disekitar Canggu.
PENGEMBANGAN UMKM MINYAK KELAPA MELALUI INOVASI PENGEMASAN PRODUK DAN DIGITAL MARKETING SERTA PENERAPAN PEMBUKUAN SEDERHANA DALAM UPAYA PENINGKATAN PENDAPATAN SEKAR SANDAT VCO I Gusti Putu Eka Rustiana Dewi; I Dewa Made Endiana; Carolus Askikarno Palalangan; Ni Putu Ariani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 2 No 2 (2023): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Perkembangan UMKM kini semakin berjalan merata baik di kota-kota besar maupun kota kecil di Indonesia. Hal ini disebabkan oleh adanya kemajuan teknologi, para pelaku usaha kini bisa memulai bisnisnya dan mengembangkannya melalui bantuan teknologi. Salah satu UMKM yang berkembang di Kabupaten Klungkung yaitu “Sekar Sandat VCO. UMKM Sekar Sandat VCO merupakan salah satu industri rumah tangga (home industry) di kabupaten klungkung tepatnya di semarapura kelod yang beralamat di Jalan cempaka gang VIII no: 9, Semarapura Kelod, Kec. Klungkung, Kabupaten Klungkung, Bali. Pada UMKM Sekar Sandat VCO terdapat beberapa masalah yang terjadi khususnya pada penjualan yang masih belum mencapai target yang telah ditentukan dan pemilik menyatakan jangkauan pemasaran produk mereka hanya sampai di lingkungan sekitar saja. Solusi yang dapat diberikan adalah melakukan pelatihan pembuatan sistem laporan keuangan sederhana dengan Microsoft Excel, mensosialisasi kepada mitra dalam pembuatan dan pengelolaan akun media sosial sebagai media promosi untuk pengembangan usaha, serta membantu mitra dalam medesain logo kemasan. Metode yang digunakan yaitu, tahap observasi, tahap wawancara, tahap penerapan program kerja (sosialisasi, komunikasi, dan pendampingan secara langsung). Ketercapaian dari kegiatan ini adalah mitra dapat melakukan sistem pencatatan keuangan dengan menggunakan microsoft exel dan tidak menggunakan sistem manual, membuat konten dan mampu dalam mengelola akun sosial media sehingga mempermudah dan menarik konsumen atau pembeli, serta mampu dalam mendesain logo usaha sekaligus stiker kemasan untuk produk yang akan dipasarkan.
PENGEMBANGAN SOSIAL MEDIA SEBAGAI MEDIA PROMOSI DAN PENGGUNAAN SISTEM PEMBUKUAN PADA CV BALI PURNAMA I Gusti Putu Eka Rustiana Dewi; I Gede Cahyadi Putra; Desak Made Mya Yudia Sari; Putu Widhi Ekawati
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

CV Bali Purnama merupakan perusahaan yang bergerak dibidang distribusi produk – produk makanan, minuman, dan peralatan kebersihan yang diperlukan oleh HORECA (Hotel, Restaurant, dan Café) yang sudah berdiri sejak tahun 2007. Tujuan dari penelitian ini adalah untuk memberikan pelatihan dan pengembangan social media dan penggunaan system pembukua menggunakan aplikasi catatan keuangan. Penelitian ini dilakukan selama 45 hari. Hasil dari penelitian ini adalah CV Bali Purnama mampu mengembangkan akun Instagram dengan melakukan promosi sehingga dapat memperluas pemasan dan meningkatkan penjuakan serta mampu melakukan pencatatan pembukuan dengan menggunakan aplikasi catatan keuangan sehingga pencatatan dapat dilakukan dengan cepat, efektif dan meminimalisir kesalahan.
The Role of Moral Considerations in Blockchain Technology and Its Impact on Tax Compliance: A Literature Review I Gusti Putu Eka Rustiana Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 1 (2025): Maret : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i1.6264

Abstract

This study of the literature examines the interaction between blockchain technology and moral considerations, with a particular emphasis on its impact on tax compliance. Blockchain's incorporation into tax systems creates both new ethical options and concerns as it continues to transform data security, transparency, and traceability. This paper explores the ethical dimensions of tax compliance within digital environments through a qualitative literature review. The study reviews previous research on the relationship between taxpayers' moral ideals, ethical decision-making, and perceptions of tax justice and the intrinsic properties of blockchain, such as immutability and decentralization. According to the findings, moral factors—such as social norms, individual ethical frameworks, and trust in institutions—have a significant impact on how taxpayers behave in blockchain-based settings. The review also emphasizes how blockchain can improve voluntary tax compliance by increasing transparency, but it can also have drawbacks if moral considerations are ignored. This study provides a conceptual framework for researchers and policymakers who want to create tax systems that are both ethically sound and technologically sophisticated by combining insights from interdisciplinary studies.
Co-Authors Anak Agung Dwi Widyani Carolus Askikarno Palalangan Desak Made Mya Yudia Sari I Dewa Made Endiana I Gede Cahyadi Putra I Nengah Aristana Ida Ayu Komang Tiara Pratistha Sari Ni Kadek Ayu Puspa Dewi Ni Komang Janitri Pratiwi Ni Luh Putu Putri Artini Ni Made Sintya Surya Dewi Ni Made Sintya Surya Dewi Ni Made Swinta Setiani Ni Putu Ariani Ni Putu Yeni Astiti Ni Putu Yuria Mendra Putu Wenny Saitri Putu Widhi Ekawati