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Comparative Analysis of Cooperative Health Level Using the Camel Method Ni Made Vita INDRIYANI; I Wayan Gde Yogiswara Darma PUTRA
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1217

Abstract

Cooperatives are a means for the community to carry out savings and loans or transaction processes to meet needs. Cooperative health assessment is an assessment to measure the level of health of cooperatives that carry out savings and loan business activities, both conventional and Sharia. The implementation of health level assessments for cooperatives must be carried out at least once a year in accordance with the Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016, concerning guidelines for assessing the health of savings and loan cooperatives and cooperative savings and loan units. The CAMEL analysis method aims to assess or measure the level of health of banking companies based on financial ratios that emphasize five aspects, namely capital, asset quality, management, income, and liquidity. CAMEL analysis is the aspect that most influences the financial condition of banks and cooperatives. Therefore, CAMEL analysis is a reference in assessing the stability of cooperatives.
Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth Ni Made Vita INDRIYANI; I Gst. B. Ngr. P. PUTRA
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.v4i2.1614

Abstract

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.
Analisis Implementasi Green Accounting Berbasis Tri Hita Karana pada Pengelolaan Sacred Monkey Forest Sanctuary Anak Agung Erna Listya Dewi; Anak Agung Istri Pradnyarani Dewi; Ni Made Vita Indriyani
Jurnal Ilmiah Akuntansi dan Humanika Vol. 16 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v16i1.112768

Abstract

Penelitian ini berfokus pada kajian penerapan green accounting yang dikaitkan dengan nilai-nilai Tri Hita Karana (THK) dalam pengelolaan kawasan wisata konservasi di Mandala Suci Wenara Wana (Sacred Monkey Forest Sanctuary), Ubud, Bali. Studi ini menggunakan pendekatan kualitatif melalui metode studi kasus untuk memahami praktik pengelolaan lingkungan dalam konteks kearifan lokal Bali. Informan penelitian dipilih secara purposive dan melibatkan pengelola kawasan, staf operasional, masyarakat lokal, serta wisatawan. Data penelitian diperoleh melalui wawancara, observasi lapangan, dan dokumentasi, kemudian dianalisis dengan model analisis interaktif Miles, Huberman, dan Saldaña. Temuan penelitian menunjukkan bahwa penerapan green accounting tercermin melalui berbagai aktivitas pengelolaan lingkungan, seperti pengalokasian biaya konservasi, pencatatan biaya lingkungan, pelaksanaan program sterilisasi satwa, pengolahan limbah melalui fasilitas kompos, serta pemeliharaan kawasan hutan. Praktik tersebut juga merefleksikan prinsip THK yang meliputi dimensi parahyangan, pawongan, dan palemahan, sehingga mendukung pengelolaan destinasi wisata berbasis konservasi yang berorientasi pada keberlanjutan.
Analysis of the Impact of Payroll Accounting and Service Charge on the Work Commitment of PT Samaja Bali Villas Employees I Made Samjaya RAJISTHA; Ni Putu RIASNING; Ni Made Vita INDRIYANI
Loka: Journal Of Environmental Sciences Vol. 2 No. 4 (2024): Loka: Journal Of Environmental Sciences (October – December) In Press
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ljes.v2i4.329

Abstract

Purpose:This study is entitled "Analysis of the Impact of Payroll Accounting and Service Charges on the Work Commitment of Employees at PT. Samaja Bali Villas." The problem discussed in this study is the implementation of work standards based on employee departments that must be met to achieve company goals. This gives rise to different views regarding financial compensation, making the company uncertain about employee perceptions regarding compensation. This study aims to prove whether payroll accounting and service charges influence employee work commitment.Methodology:This study was conducted at PT. Samaja Bali Villas, located at Jl. Kunti II No. 18, Seminyak. The study population included 31 employees of PT. Samaja Bali Villas uses a simple random sampling method. The data analysis technique used was descriptive analysis.Findings:The results achieved in this study are: (1) Payroll accounting at PT. Samaja Bali Villas is considered good and effective, with what employees receive based on their contracts. (2) Service charges at PT. Samaja Bali Villas certainly follow existing government regulations, so that it is effective and efficient in increasing employee work commitment.Implication:This study has implications, namely, the aim of determining the impact of Payroll Accounting and Service Charge on the work commitment of PT. Samaja Bali Villas employees.