Desak Ayu Sriary Bhegawati’s research while affiliated with Universitas Mahasaraswati Denpasar and other places

Profit control is an important issue in corporate governance arising from the conflict of interest between owners and managers. Weak supervision can facilitate earnings management practices by managers. This study aims to empirically examine the effect of firm size, institutional ownership, independent commissioners, the board of directors, and the audit committee on earnings management. Using the purposive sampling method, 42 manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023 were selected as samples. Data analysis includes classical assumption test, model goodness test, and multiple linear regression analysis. The results showed that independent commissioners, board of directors, and institutional ownership had no significant effect on earnings management. In contrast, firm size and audit committee characteristics have a negative effect on earnings management. The findings conclude that corporate governance mechanisms have diverse roles in controlling earnings management practices. This study suggests strengthening the role of the audit committee and increasing transparency in large companies to mitigate earnings management. The implications of this study emphasize the importance of evaluating and improving corporate governance mechanisms to improve the quality of financial reporting

MSMEs in Jatiluwih Village still manage finances traditionally and have not utilised digital technology to market their products. The strategy of strengthening MSMEs in Jatiluwih Village through financial management and marketing digitalisation is very important. MSMEs in Jatiluwih Village can improve the efficiency and effectiveness of their financial management, as well as expand their market reach through digital marketing. Financial management, MSMEs in Jatiluwih Village still rely on manual recording and do not have a well-organised accounting system. Traditional marketing such as word of mouth and local exhibitions. This makes it difficult for them to reach wider customers and increase sales. The solution provided with these problems is to provide counselling on MSME financial management or bookkeeping and understanding to MSME actors regarding the importance of digital marketing to increase sales. counselling material on business financial management and digital marketing for mothers of MSME actors in Jatiluwih Village. This method is carried out to practice knowledge, share knowledge, and experience that has been owned by resource persons from PMM Unmas students in the field of finance and marketing after being given assistance. The results in the realisation of target achievement have a long-term positive impact in maintaining the business continuity of MSME actors.

Jatiluwih, recognized as a UNESCO World Cultural Heritage site in 2012, attracts significant tourist attention. Despite its burgeoning development, the village faces challenges due to a lack of adequately trained human resources. Predominantly, educational attainment in the village is restricted to the secondary level, which limits management knowledge and skills among the residents. The Participatory Rural Appraisal (PRA) method, which involves engaging community groups in the examination of rural conditions, has been employed to address these challenges. This approach seeks to empower non-productive groups to enhance the overall capacity, knowledge, skills, and well-being of Jatiluwih's community, thereby fostering sustainable human resource development and improved socio-economic conditions.

There are administrative and urban villages in Bali province. Together with administrative villages, it also has customary villages, which are settlements that retain the ancient autonomy of the area. The Tri Hita Karana element is one of the ancient village's distinguishing characteristics. The purpose of this study is to ascertain how Luwus Village, Baturiti Tabanan, and customary village Financial Management are impacted by Accountability, Transparency, and Tri Hita Karana. Using the census approach, this research is a quantitative study with a population of 36 people from the Traditional Village Management, Prajuru, and Kelian Banjar of Luwus Village, Baturiti Tabanan. Based on the significance of the statistical test results, the study's findings suggest that Tri Hita Karana, Accountability, and Transparency have a favorable and substantial impact on Financial Management. Keywords: Financial Management; Accountability; Transparency ; Tri Hita Karana

Purpose: The purpose of this research is to explore the relationship between financial sources, public services, and economic growth at the local government level. Specifically, the study aims to investigate how Regional Original Income and General Allocation Fund allocations impact capital expenditure and subsequently influence economic growth. By examining these relationships, the research seeks to provide insights into the effectiveness of financial management strategies employed by local governments in promoting economic development and improving public services. Methods: This study utilizes data from all districts/cities of Bali Province for the period 2015-2020, comprising Regional Original Income, General Allocation Fund, Capital Expenditure, and Economic Growth indicators, totaling 54 data points. A saturated sampling approach, also known as total sampling, is employed to ensure comprehensive coverage of the dataset. The analysis technique involves Structural Equation Modeling (SEM) using the SmartPls 3.2.8 program, allowing for the examination of complex relationships between variables and the assessment of their direct and indirect effects. Results and discussion: The findings of this study reveal several key insights: 1) Regional Original Income positively and significantly influences capital expenditure, indicating that higher revenue generated within regions contributes to increased investment in infrastructure and development projects; 2) General Allocation Fund demonstrates a positive but insignificant effect on capital expenditure, suggesting that while these funds are allocated for public services, they may not directly translate into capital investments; 3) Regional Original Income and General Allocation Fund show negative and insignificant effects on economic growth, implying that other factors may have a stronger influence on overall economic performance; and 4) Capital expenditure exhibits a positive but insignificant effect on economic growth, suggesting that while investment in infrastructure may contribute to economic development, other factors play a more significant role. Implications of the research: The findings of this research have implications for local government policymakers and stakeholders involved in financial management and economic development planning. By understanding the relationships between financial sources, capital expenditure, and economic growth, policymakers can devise more effective strategies for resource allocation and investment prioritization. Additionally, the study highlights the need for comprehensive approaches that consider various factors influencing economic growth beyond financial inputs alone, such as regulatory environments, market conditions, and governance structures. Originality/value: This research contributes to the literature by providing empirical evidence on the relationship between financial sources, public services, and economic growth at the local government level, particularly within the context of Bali Province. By employing Structural Equation Modeling and analyzing a comprehensive dataset, the study offers insights into the nuanced dynamics of financial management and its implications for economic development. Furthermore, the findings underscore the importance of considering multiple factors in the formulation of local government policies aimed at fostering sustainable economic growth and improving public services. Overall, this research adds value to the understanding of local government finance and its role in driving regional development agendas.

UMKM juga merupakan fondasi pertumbuhan ekonomi kerakyatan, yang dapat mengurangi masalah ketimpangan pendapatan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana modal kerja, penggunaan e-commerce, dan efektivitas sistem pengendalian internal, secara parsial dan simultan, mempengaruhi pendapatan pelaku UMKM. Informasi untuk penelitian ini akan dikumpulkan dengan metodologi kuantitatif menggunakan kuesioner yang disesuaikan dengan jumlah sampel sebanyak 100 partisipan. Uji validitas, uji reliabilitas, uji F, uji t, analisis regresi linier berganda dan uji hipotesis klasik adalah beberapa prosedur analisis data yang digunakan. Berdasarkan hasil penelitian, pendapatan pelaku UMKM terbukti secara signifikan didorong oleh modal kerja, penggunaan e-commerce dan efektivitas sistem pengendalian internal. Faktor-faktor tambahan yang secara signifikan meningkatkan pendapatan termasuk modal kerja dan penggunaan e-commerce.

Economic growth has led to global environmental gradation and made environmental issues the main agenda in current business practices, including SMEs. Referring to the Resource Orchestration Theory, this study uses a new approach that conducts internal resource orchestration to implement green practices in SMEs. This study aims to identify the role of green intellectual capital and green transformational leadership in enhancing green innovation and environmental performance. The survey was conducted on the woodcraft industry located in Bali, Indonesia. Research data were analyzed using Partial Least Square. The research results prove that green intellectual capital significantly increases green innovation and environmental performance. Meanwhile, green transformational leadership only increases green innovation, but it is not proven to improve environmental performance significantly. The findings also confirm that green innovation is a mediating variable in the relationship between green innovation, green transformational leadership, and environmental performance.

The three objectives of this study were to determine: 1) the effects of internet banking on cybercrime in Denpasar City; 2) the effects of consumer protection for users of internet banking facilities on cybercrime in Denpasar; and 3) the effects of both the use of internet banking and consumer protection for users of internet banking facilities on cybercrime in Denpasar. This is a quantifiable research with population comprising the residents of Denpasar . The information was collected through a survey with 150 respondents using an unintentional selection technique. To evaluate the data collection, the traditional premise test, the multiple linear regression analysis, the coefficient of determination test (R2), and the hypothesis test (F-test and t-test) were all implemented. The outcome demonstrates: 1) The use of internet banking positively impacts cybercrime in Denpasar. 2) Consumer protection for users of internet banking facilities positively impacts cybercrime in Denpasar. 3) The use of internet banking positively impacts both consumer protection for users of internet banking facilities and cybercrime in Denpasar.

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge

Indonesia in increasing financial inclusion in recent years has been supported by a strong commitment from the government and the private sector, as well as rapid technological innovation, especially those that support the provision of digital financial services or digital financial services (DFS). This study aims to determine if technological innovations in the financial sector can help accelerate financial inclusion. As well as the efforts/steps taken by the government to increase access to financial institutions, especially the lower middle class. The data analysis technique used in this research is descriptive qualitative analysis. Methods Data collection used a global literature study, data analysis, and interviews with stakeholders in the DFS sector. The results of this study state that the first is related to financial inclusion and MSME financing in a two-day meeting to discuss GPFI's commitment to continue to take advantage of opportunities in the digital era. Second, strengthening MSME financing guidelines. Third, the importance of increasing the role and potential of youth and women to achieve an inclusive economy, Fourth, the need for efforts to encourage the use of digitalization to achieve financial inclusion through the implementation of the G20 High Level Principles (HLPs) for Digital Financial Inclusion