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All Journal International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Community Services: Sustainability Development
Ekajayanti, L.G.P Sri
Unknown Affiliation
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Accounting Training to Support Transparent and Accountable Village Fund Reporting in Sibetan Village, Karangasem Bali SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SURIANI, Nyoman; EKAJAYANTI, L.G.P Sri
Community Services: Sustainability Development Vol. 1 No. 2 (2024): Community Services: Sustainability Development (March - June 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i2.76

Abstract

This community service aims to socialize regulations and mechanisms for managing village fund allocations for community welfare. The governance of village funds plays a vital role in transforming villages into independent and sustainable communities. Good management of village funds will encourage the community to enhance the economy and explore the Village's potential. Village officials also receive significant attention in the regulations governing village fund management. The speakers explain the village fund allocation management flow and its purposes in this community service. The desired expectation is that officials refrain from engaging in activities related to financial management violations, practice sound financial management, create innovations and creativity using village funds, and establish new sources of income to increase the Village's original revenue.
PKM Kerajinan Kayu Banjar Bayad Sebagai Bentuk Usaha Ekonomi Produktif Desa Kedisan Kecamatan Tegalalang Kabupaten Gianyar MANUABA, I.B Made Putra; EKAJAYANTI, L.G.P Sri; GANAWATI, Nengah
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v1i3.429

Abstract

Desa Kedisan Kecamatan Tegalalang Kabupaten Gianyar adalah salah satu desa yang dikenal sebagai sentra industri rumah tangga penghasil kerajinan kayu yang merupakan ciri khas dari desa ini. Sebagian besar dari masyarakat desa Kedisan, Tegalalang menggeluti usaha produksi kerajinan industri rumah tangga dari kayu. Salah satu penggiat industri rumah tangga yang berlokasi di Banjar Bayad adalah Bapak I Ketut Sukla dengan spesifikasi produk adalah handycraft dari kayu. Usaha kerajinan kerajinan kayu I Ketut Sukla merupakan industri rumah tangga yang turun-temurun. Terdapat beberapa permasalahan terkait dengan pengelolaan dari usaha tersebut, yaitu belum melakukan pencatatan keuangan, belum memiliki sistem promosi untuk memasarkan produk dan banyak peralatan produksi yang kondisinya sudah rusak. Jenis kegiatan yang dilakukan untuk membantu pengerajin adalah memberikan pelatihan dan pendampingan pencatatan keuangan sederhana dan pemasaran serta pengadaan beberapa peralatan baru. Manfaat dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait pencatatan keuangan usaha dan pemasaran, serta meningkatkan kapasitas produksi pusat. Diharapkan nanti hasil dari kegiatan ini adalah peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja. Target luaran yang ingin dicapai adalah peningkatan daya saing, peningkatan omset dan edded value UKM, peningkatan produk, penerapan IPTEK UKM, publikasi pada jurnal Nasional, Publikasi di media cetak/online, mengunggah video di kanal Youtube.
Non Performing Loan Moderates Influence Credit Provided By LPD Profitability In LPD Gianyar Sub-District EKAJAYANTI, L.G.P Sri; MANUABA, I. B. Putra; SANJAYA, I Ketut Puja Wirya
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.695

Abstract

The Village Credit Institution (LPD) is a financial business entity owned by a traditional village and carries out business activities within the traditional village environment. LPD is one of the assets and sources of income for traditional villages, so it requires good management by management and supervisory bodies. In general, the LPD aims to improve the standard of living of villagers and to preserve the existence of traditional villages in the Province of Bali. The Village Credit Institution (LPD) is a financial institution owned by Desa Pakraman which has special characteristics. This specificity is mainly related to the obligations of the LPD towards Desa Pakraman which are physical/scale as well as non-physical/niskala. Regarding the LPD in the Gianyar sub-district, there are 40 LPD spread across the Gianyar sub-district. The purpose of this study was to determine the effect of credit extended by LPD on profitability with non-performing loans as a moderating variable. This type of research is an empirical study of LPDs throughout the Gianyar District. The sampling technique used was purposive sampling, namely sampling based on consideration, so the sample in this study was 165 samples obtained from 33 LPD populations throughout the Gianyar District with 5 years of observation, namely from 2017-2021 and data collection was carried out with documentation. The data analysis technique used is Partial Last Square (PLS) where the independent variables are credit extended by LPD, the dependent variable is profitability and the moderating variable is non-performing loans.
Co-Authors Ganawati, Nengah Komang Adi Kurniawan Saputra MANUABA, I. B. Putra MANUABA, I.B Made Putra Putu Ayu Sita Laksmi Sanjaya, I Ketut Puja Wirya Suriani, Ni Nyoman