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The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

This study empirically investigates the impact of information quality, system quality, and service quality on net benefits in cooperatives located in Badung Regency, specifically in Mengwi District. A quantitative research approach was employed, with non-probability sampling and purposive sampling as the chosen techniques. A total of 150 respondents, including cooperative managers and staff, participated in this study. Data analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The study found that information quality significantly influences net benefits through system use and user satisfaction. High-quality information is critical for effective system use and leads to greater user satisfaction, which ultimately contributes to higher net benefits for the cooperatives. Similarly, system quality was also found to significantly affect net benefits, with the use of high-quality systems increasing system use and improving user satisfaction, further enhancing the net benefits received by the cooperatives. However, service quality did not show a significant direct impact on net benefits, nor did it have any significant effect through the mediating variables of system use and user satisfaction. This finding suggests that while service quality is important in many contexts, in the case of cooperatives in this study, the quality of the information and the system itself play a more prominent role in determining the net benefits. The results of this study emphasize the importance of focusing on improving information and system quality to maximize the net benefits in cooperatives. Cooperatives should prioritize investments in information technology systems and ensure that the information provided is accurate and relevant to enhance system use and user satisfaction. This, in turn, will lead to greater overall benefits for the cooperatives in Mengwi District, Badung Regency.

Background: Osteoarthritis (OA) is a major degenerative disease that causes disability, with a global prevalence reaching 151 million people. In Badung Regency, Bali Province, OA ranks third with a prevalence of 3.45%, making OA a significant health problem. This study aims to analyze the relationship between several determinant factors (age, gender, and domicile) and the incidence of OA in outpatients at RSD Mangusada, Badung Regency, Bali Province. Methods: The study used a cross-sectional design with a sample of 218 patients randomly taken from the medical records of RSD Mangusada throughout 2024. Data analysis was performed using binary logistic regression. Results: A total of 37.6% of patients experienced OA, in which the elderly group (?60 years) had a 2.329 times higher risk than adults (<60 years) (OR=2.329; p=0.005). Female gender is also at risk of suffering from OA as much as 2.009 times greater than male (OR=2.009; p=0.018). This is related to post-menopausal hormonal changes and lower muscle mass. However, domicile (village/city) did not show a significant relationship with OA (p>0.05). Conclusion: this study identified that advanced age and female gender as dominant risk factors for OA.

Background: Antimicrobial resistance (AMR) is an increasing global health challenge, especially due to the irrational use of antibiotics. Increasing public awareness of the dangers of AMR is an important step in prevention and control efforts. A counseling program on AMR awareness has been implemented as part of the Community Service Program by Bali International University students in Punggul Village, Badung Regency, Bali Province. Method: This community service activity was carried out on September 5, 2023 and was attended by more than 50 participants, the majority of whom were housewives. The methods used included the presentation of educational materials, interactive sessions, and local culture-based campaigns to increase public understanding regarding the proper and wise use of antibiotics. Results: Evaluation through posttest showed that there was fair knowledge (73.0%) and positif attitude of participants (100%) regarding the importance of rational use of antibiotics. In addition, this activity had a positive impact on students as implementers, especially in improving communication skills, leadership, and community empowerment. Conclusion: This program showed that a community-based educational approach that is sensitive to the local context has significant potential in raising awareness of AMR. Active involvement of young people as agents of change can be a sustainable strategy to support AMR control efforts at the local and global levels.

The administration of government in a country is not only found in the center of government. The central government gives authority to regional governments to carry out their own government. Various dynamics in changes in regional government policy range from centralized to decentralize. In carrying out his duties, a people's representative must know what the constituents he represents want. There are many ways that people's representatives must do to find out what the people want. One way is to communicate between the two. Communicating with constituents is a mandatory thing that cannot be done by people's representatives. The people have the right to convey what they want to the people's representatives to fight for in a public policy. One form of communication between people's representatives and those represented is through DPRD recess activities. The research was carried out to analyze the effectiveness of the recess in the Badung Regency DPRD which was analyzed using a qualitative descriptive approach. The implementation of a recess for members of the Badung Regency DPRD is a mandatory matter which has been regulated in statutory regulations and regional regulations. It is not technically regulated; it only regulates the period and limits of the recess and the recess is held three times a year. The recess activities are carried out in various ways. However, in its implementation, several technical activities are regulated in the recess activities, namely the time of the activity, place, activity targets, discussion process, accommodating community aspirations and even written and verbal reporting of recess results. Observation results show that Badung DPRD members have engaged effectively with their constituents during the recess period, gathering important input and concerns that are crucial for formulating local government policies. This interaction underscores the importance of active participation and accountability in ensuring that the legislative process is aligned with the needs and aspirations of the community.

This study aims to analyze internal factors that influence the tendency of accounting fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) in Badung Regency. The research is based on the fraud triangle theory, which highlights conditions that may trigger fraudulent behavior. A quantitative approach was employed, with data collected through questionnaires distributed to the heads and treasurers of each LPD. The study population consisted of 115 LPDs, with a sample of 54 LPDs selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 26 to examine the effects of internal control, human resource competence, compliance with accounting rules, and ethical organizational culture on the tendency of accounting fraud. The results indicate that internal control, human resource competence, compliance with accounting standards, and ethical organizational culture all have a negative and significant effect on the tendency of accounting fraud. These findings underscore the importance of strengthening internal controls, enhancing employee competence, adhering to accounting standards, and fostering an ethical organizational culture to minimize the occurrence of accounting fraud in LPD financial management.  

This study aims to develop the capacity of Micro, Small, and Medium Enterprises (MSMEs) stakeholders in Badung Regency through training on processing dishes based on local food ingredients. Using a participatory training method which included counseling, demonstrations, hands-on practice, and mentoring. The study focused on improving technical skills as well as knowledge of hygiene standards and product marketing. The results showed an increase in the ability of MSME stakeholder to process local ingredients into innovative and appealing culinary products that meet market needs, while also strengthening sanitation and product quality aspects to make them more attractive to consumers. The participatory approach also encourages MSME stakeholders to actively contribute to the product development and marketing strategies, resulting in increased competitiveness and business sustainability. This study provided important contributions to MSME empowerment and the development of the local economy based on the potential of local natural resources.

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

The condition of coral reefs in Bali, especially in Badung Regency, is severely damaged due to waste from tourism activities. Conflicts of interest between traditional fishermen and tourism operators as well as limited funding are inhibiting factors for restoration efforts. This research aims to formulate ecological empowerment strategies based on multi-stakeholder collaboration in sustainable coral reef restoration in coastel areas of Bali. The method used is a literature study with a qualitative descriptive approach that utilizes secondary data sources. Some areas such as Nusa Penida show restoration success thanks to collaboration between NGOs and local communities. SWOT analysis shows the potential for ecotourism development as an opportunity for coral reef sustainability, but the threat from climate change remains a concern. The results emphasize that cross-actor collaboration, active community participation, and the support of local values such as Tri Hata Karana can increase restoration effectiveness. The implications of this research point to the importance of community capacity building, collaborative policy support, and local wisdom-based approaches as the basis for inclusive and sustainable marine conservation strategies.  

The quality of accounting information is a crucial factor in decision making in the public sector, including in Regional Government Organizations (OPD). Quality accounting information must be relevant, accurate, reliable, and timely. However, in its implementation, there are still obstacles in producing accounting information that is not optimal, such as the lack of utilization of information technology, low expertise and intensity of use of accounting information systems, and the level of user satisfaction that is not yet optimal. The purpose of this study is to empirically prove information technology, user expertise, user intensity, ease of use and user satisfaction with the quality of accounting information at the Regional Government Organization Office of Badung Regency. The determination of the number of samples used purposive sampling and obtained a sample of 140 respondents. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that information technology, user expertise, user intensity, ease of use and user satisfaction affect the quality of accounting information. The theoretical implications of this study indicate that the results of this study can support Tam's theory. On the other hand, the practical implications of this study can be used as a consideration for local governments in decision making.    

This study focuses on the marketing strategy of the Murabahah bil Wakalah financing product at Bank Muamalat Indonesia KCU Denpasar, Badung Regency, Bali. Murabahah is a sales contract that states the acquisition price and the agreed profit margin, while wakalah is the delegation of purchasing goods on behalf of the first party. The study aims to examine the marketing strategy and customer interest in this financing product. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and triangulation, and data analysis techniques including data reduction, data presentation, and conclusion drawing. The results show that the marketing strategy includes several elements: product (iB Hijrah Multiguna Consumer Financing and iB Muamalat KPR), price (transparent and mutually agreed upon), place (strategic office location), promotion (social media, website, email marketing), people (professional staff), process (focused on customer satisfaction), and physical evidence (supportive physical elements). Customer interest is influenced by internal factors, trust, and a sense of security. The study's implications can serve as a reference for Bank Muamalat to increase the attractiveness of financing products to customers.