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All Journal International Journal of Community Service Learning BERNAS: Jurnal Pengabdian Kepada Masyarakat Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Tourism Economics and Policy Asian Journal of Community Services (AJCS) Journal of Governance, Taxation, and Auditing
Pramartha, I Made Aditya
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Effect of Internal Control System, Information Asymmetry, and Suitability of Compensation on the Tendency of Accounting Fraud (Fraud) in Denpasar City (Opd) DEWI, Ririn Oktavia Citra; SAPUTRA, Komang Adi Kurniawan; PRAMARTHA, I Made Aditya
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1014

Abstract

This research aims to determine the influence of internal control systems, information asymmetry, and suitability of compensation on the tendency of accounting fraud in regional organizations in Denpasar City. The population used in this research was 21 Regional Apparatus Organizations in Denpasar City using a saturated sampling technique. The respondents used in this research were 42 respondents. This research uses several data analysis techniques. The data analysis techniques used in this research are the Instrument Test, Classical Assumption Test, Multiple Linear Regression Analysis, Coefficient of Determination Analysis (Adjusted R Square), F Test, and t-test. Based on the results of the analysis that has been carried out, it can be seen that the results of this research are that the Internal Control System has a significant negative effect, Information Asymmetry has a significant positive effect, and Compensation Suitability has a significant negative effect. Its Influence on Accounting Fraud Tendencies in Denpasar City Regional Organizations.
Implementasi Dukungan Teknologi Pembukuan dan Pengemasan Guna Mendukung Keberlanjutan UMKM Jajanan Tradisional, Desa Tegal Jadi, Tabanan, Bali Pramartha, I Made Aditya; Putra, I Komang; Pramana, Made Surya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2111

Abstract

Pemberdayaan Kemitraan Masyarakat (PKM) di Desa Tegal Jadi dilaksanakan berdasarkan adanya permasalahan yang dihadapi oleh UMKM Merta Sari. Adapun permasalahan yang dihadapi yakni pembukuan yang kurang tertata, proses pengemasan produk yang masih sederhana, serta kurangnya pemahaman terkait keberlanjutan usaha. Tujuan utama dari kegiatan ini adalah untuk memberdayakan para pelaku UMKM melalui penerapan teknologi dan inovasi. Metode yang digunakan meliputi observasi dan analisis situasi mitra, identifikasi dan perumusan solusi masalah. Hasil identifikasi masalah menghasilkan tiga permasalahan yang berkaitan dengan kegiatan usaha mitra yakni dalam bidang manajemen usaha (pembukuan dan pencatatan), bidang produksi (pengemasan produk), dan bidang keberlanjutan usaha (keterbatasan produksi). Perumusan solusi masalah dilakukan berdasarkan hasil identifikasi masalah. Implementasi solusi masalah dengan edukasi dan dukungan teknologi dasar, pelatihan pembukuan dasar dan pengemasan produk, serta monitoring dan evaluasi terhadap kemajuan yang dicapai. Proses evaluasi dilakukan dengan kuesioner sebelum dan setelah pelaksanaan kegiatan, serta melakukan observasi atas realisasi target yang bersifat kuantitatif. Hasil menunjukkan bahwa skor rata-rata pengetahuan mitra tentang pembukuan dasar dan digital meningkat dari 2,8 pada pre-test menjadi 4,2 pada post-test. Terdapat peningkatan rata-rata tingkat kelengkapan catatan transaksi harian dari 40% menjadi 80%. Dalam hal pengemasan produk, ada peningkatan dari 3,6 pada pre-test menjadi 4,8 pada post-test. Lebih dari 75% anggota mitra UMKM mulai menerapkan proses pembukuan dan 90% anggota mitra menerapkan teknologi pengemasan produk yang diperkenalkan. Penerapan teknologi berhasil meningkatkan efisiensi dan kualitas usaha UMKM, serta memberikan dampak sosial yang positif seperti peningkatan keterampilan teknologi di kalangan masyarakat, dan pemberdayaan ekonomi melalui peningkatan daya saing produk. Implementation of Bookkeeping and Packaging Technology Support to Support the Sustainability of Traditional Snack MSMEs, Tegal Jadi Village, Tabanan, Bali Abstract Community Partnership Empowerment in Tegal Jadi Village was carried out based on the problems faced by Merta Sari MSME. The problems faced were poorly organized bookkeeping, a simple product packaging process, and a lack of understanding regarding business sustainability. The main objective of this activity is to empower MSME players through the application of technology and innovation. The methods used include observation and analysis of the partner situation, identification and formulation of problem solutions. The results of problem identification resulted in three problems related to partner business activities, namely in the field of business management (bookkeeping and recording), production (product packaging), and business sustainability (limited production). Problem solutions were formulated based on the results of problem identification. Implementation of problem solutions with education and basic technology support, basic bookkeeping and product packaging training, and monitoring and evaluation of the progress achieved. The evaluation process was carried out with a questionnaire before and after the implementation of the activity, as well as observing the realization of quantitative targets. The results showed that the average score of partners' knowledge of basic and digital bookkeeping increased from 2.8 in the pre-test to 4.2 in the post-test. There was an increase in the average level of completeness of daily transaction records from 40% to 80%. In terms of product packaging, there was an increase from 3.6 in the pre-test to 4.8 in the post-test. More than 75% of the MSME partner members started to apply the bookkeeping process and 90% of the partner members applied the introduced product packaging technology. The application of technology has succeeded in improving the efficiency and quality of MSME businesses, as well as providing positive social impacts such as increased technological skills among the community, and economic empowerment through increased product competitiveness.
Implementasi Global Think Local Act Pada Wisata Kesehatan Tradisional Bali Husada Melalui Pemanfaatan Online Social Media Putra, I Komang; Pramartha, I Made Aditya; Rusmiati, Ni Nyoman
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2115

Abstract

Pemberdayaan Kemitraan Masyarakat dengan mitra Tanah Hyang Healing Centre bertujuan untuk mengatasi masalah yang dihadapi khususnya kurangnya akses promosi melalui media online dan prasarana pendukung sebagai implementasi konsep "Global Think Local Act." Program ini berfokus pada menguraikan masalah yang dihadapi Tanah Hyang Healing Centre dengan memanfaatkan media sosial online. Metode yang digunakan dalam kegiatan ini adalah sosialisasi berbasis partisipatif peserta. Metode ini melibatkan masyarakat secara langsung dalam setiap tahap, mulai dari pemetaan masalah hingga implementasi. Masyarakat tidak hanya berperan sebagai penerima informasi, tetapi juga sebagai mitra aktif yang ikut dalam diskusi dan pemberian umpan balik. Setelah pelaksanaan program pengabdian, terjadi peningkatan dalam pemahaman pemanfaatan sosial media, yang diukur melalui hasil post-test. Rata-rata skor hasil post-test untuk tingkat pemahaman mitra Tanah Hyang Healing Centre tentang penggunaan media sosial untuk promosi adalah 3,64 yang berarti bahwa setelah adanya sosialisasi dan pendampingan dari tim pengabdian masyarakat, pengelola dan staf Tanah Hyang Healing Centre telah memahami cara memanfaatkan media sosial untuk promosi. Hal ini menunjukkan efektivitas sosialisasi dalam meningkatkan pemahaman anggota tim, yang sebelumnya terbatas. Hasil dari kegiatan PKM ini menunjukkan peningkatan kapasitas peserta sosialisasi dalam mengelola sosial media untuk usaha yang dimiliki. Tanah Hyang Healing Centre diharapkan dapat memiliki posisi yang lebih kuat sebagai destinasi wisata kesehatan yang unggul, dengan model pemberdayaan yang dapat direplikasi di berbagai tempat lain. Implementation of Global Think Local Act in Bali Husada Traditional Health Tourism Through the Utilization of Online Social Media Abstract Community Partnership Empowerment with partner Tanah Hyang Healing Center aims to overcome the problems faced, especially the lack of access to promotion through online media and supporting infrastructure as an implementation of the concept of “Global Think Local Act.” This program focuses on outlining the problems faced by Tanah Hyang Healing Centre by utilizing online social media. The method used in this activity is participatory participant-based socialization. This method involves the community directly in every stage, from problem mapping to implementation. The community not only acts as recipients of information, but also as active partners who participate in discussions and provide feedback. After the implementation of the service program, there was an increase in the understanding of the use of social media, as measured by the post-test results. The average score of the post-test results for the level of understanding of Tanah Hyang Healing Centre partners about the use of social media for promotion is 3.64, which means that after socialization and assistance from the community service team, managers and staff of Tanah Hyang Healing Centre have understood how to use social media for promotion. This shows the effectiveness of socialization in increasing the understanding of team members, which was previously limited. The results of this PKM activity show an increase in the capacity of socialization participants in managing social media for their businesses. Tanah Hyang Healing Center is expected to have a stronger position as a superior health tourism destination, with an empowerment model that can be replicated in various other places.
A Moderation Model of Family Environment in the Relationship Between Financial Literacy and Risk Perception on Stock Investment Decisions for Young Couples in Denpasar City WULANDARI, I Gusti Ayu Athina; PUTRA, I Komang; PRAMARTHA, I Made Aditya
Journal of Tourism Economics and Policy Vol. 3 No. 4 (2023): Journal of Tourism Economics and Policy (October - December 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i4.886

Abstract

This study aims to determine the moderating effect of family environment on the relationship between financial literacy and risk perception on stock investment decisions for young couples in Denpasar City. The population in this study were all young married couples in Denpasar City. The technique used in selecting samples for this study was a nonprobability sampling method with a purposive sampling technique. The criteria included in the sample category are young people who are married and married, which obtained a sample of 168 people. The data analysis technique used in this study is Moderated Regression Analysis (MRA) using the SPSS (Statistical Product and Service Solution) program. The results showed that financial literation and risk perception positively affect the stock investment decisions of young couples in Denpasar City. It means that the higher the level of understanding of financial literacy and understanding of risk perception owned by young couples in Denpasar City, the stronger the decision to invest in stocks. In addition, it is known that the family environment cannot moderate the financial literation factor. However, the family environment can moderate the risk perception variable, weakening the understanding of risk perception on the stock investment decisions of young couples in Denpasar City.
MENINGKATKAN PERTUMBUHAN USAHA INDUSTRI PENGOLAHAN PASIR (PRODUKSI BATAKO) MELALUI PEMASARAN DAN PENINGKATAN KUANTITAS DI DESA MUNCAN KABUPATEN KARANGASEM Yasa, Putu Ngurah Suyatna; Hapsari, Putu Indah; Pramartha, I Made Aditya
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2025)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v6i1.11476

Abstract

Kondisi pandemic covid 19 memberikan benturan salah satunya dari sektor ekonomi, UMKM menjadikan solusi untuk mendapatkan penghasilan tetap. Industri pertambangan dan pengolahan hasil tambang berupa pasir merupakan komiditi UMKM yang produktif dikembangkan saat ini di Desa Muncan, keberadaan bahan baku yang mencukupi sehingga prospek kedepan mampu berproduksi secara berkesinambungan. Pertambangan salah satu komoditi UMKM yang bisa dikembangkan yaitu industri pengolahan pasir (produksi batako). Desa muncan yang memiliki akses cukup dekat dengan Galian C untuk pertambangan pasir di Desa sebudi dan Desa Pura sehingga pemenuhan bahan baku pasir mudah didapat. Salah satu penggiat industri rumah tangga ini adalah I Made Suara spesifikasi produk adalah Penjualan Pasir dan Batako Press. Terdapat beberapa permasalahan yaitu keterbatasan pengetahuan di bidang pemasaran dan cara meningkatkan kuantitas produksi. Jenis kegiatan yang perlu dilakukan untuk membantu yaitu pemberian sosialisasi terkait strategi pemasaran dan cara meningkatkan kuantitas produksi usaha produksi batako. Tujuan dari kegiatan pengabdian ini adalah meningkatkan pemahaman mitra terkait strategi pemasaran dan peningkatan kuantitas produksi yang pada akhirnya akan dapat meningkatkan jumlah penjualan. Hasil yang diharapkan dari kegiatan ini adalah terdapat peningkatan aset, omset usaha, jumlah produksi serta peningkatan jumlah tenaga kerja. Kata Kunci: UMKM; Industri Pengolahan Pasir (Produksi Batako); Pelatihan; dan Pendampingan.
Optimalisasi Pembukuan dan Pemasaran Berbasis Digital Kelompok Industri Kecil Menengah Pengrajin Perak di Desa Batubulan Pramartha, I Made Aditya; I Putu Gde Chandra Artha Aryasa; Anak Agung Istri Krisna Gangga Dewi
International Journal of Community Service Learning Vol. 7 No. 3 (2023): Agustus
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v7i3.65047

Abstract

Pasca pandemi Covid-19, perkembangan industri kerajinan perak yang ada di Desa Batubulan mulai mengalami pertumbuhan. Namun masih terdapat beberapa kendala yang dihadapi oleh para pengrajin perak khususnya  pada bidang operasional dan pemasaran. Berdasarkan hasil wawancara salah satu kelompok pengrajin perak, mekanisme penerimaan pesanan dan pencatatan transaksi masih dilakukan secara konvensional serta proses pemasaran produk terbatas pada pemiliki artshop di Kecamatan Sukawati. Tujuan kegiatan program kemitraan masyarakat ini adalah melakukan transfer pengetahuan terkait proses pembukuan dan pemasaran berbasis digital. Metode yang digunakan adalah pelatihan dan pendampingan. Kegiatan terdiri dari tiga tahapan yakni implemetasi dukungan teknologi dasar, optimalisasi pembukuan berbasis digital, dan optimalisasi pemasaran berbasis digital. Evaluasi kegiatan dilakukan dengan pre-test dan post-test serta monitoring mingguan. Hasil menunjukkan bahwa kegiatan dapat memberikan dampak berupa meningkatnya persepsi pemahaman mitra terhadap peranan teknologi digital, pembukuan berbasis digital, dan pemasaran berbasis digital. Proses transfer pengetahuan kepada mitra dalam kegiatan ini dilakukan dengan efektif melalui rangkaian tahap sistematis yakni sosialisasi, pelatian, dan pendampingan. Kegiatan pendampingan perlu konsisten dilakukan untuk memastikan implementasi teknologi telah berjalan dengan baik.
Capturing Doughnut Economy Concept in Bali PUTRA, I Komang; PRAMARTHA, I Made Aditya; CATURYARTA, Anak Agung Putu Agung
Journal of Tourism Economics and Policy Vol. 5 No. 3 (2025): Journal of Tourism Economics and Policy (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i3.1577

Abstract

This study aims to examine the community's understanding of the concept of donut economy and explore its potential application in the social and economic context in Bali Province. With a focus on equitable and sustainable development, this research is expected to provide an empirical basis in formulating local economic transition strategies that are in accordance with the principles of the donut economy. The method used in this research is a descriptive-analytical approach with primary data collection through a survey using questionnaires to communities and stakeholders in Bali. The data will be strengthened by literature review and content analysis of scientific journals, policy reports, and case studies from other relevant regions. The results show that the interaction relationship of understanding the concept of doughnut economy with the support of Balinese traditional culture has a positive effect on the potential application of doughnut economy while the variables of perceived social needs and ecological awareness have not shown a significant effect, either directly or through moderation of Balinese traditional cultural support. This finding indicates that the potential of doughnut economy implementation in Bali is strongly influenced by the extent to which its principles can be integrated into local cultural values, norms and practices.
Optimizing Ecotourism Elements to Strengthen the Tourism Attraction of Kerta Village, Payangan, Gianyar Pramartha, I Made Aditya; Putra, I Komang; Aryasa, I Putu Gde Chandra Artha
Asian Journal of Community Services Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i8.11141

Abstract

Kerta Village has ecotourism potential that has not been optimized, such as the potential of waterfall attractions, MSME products, and agro-tourism potential of orange plantations. The problems faced are the optimal management of the potential owned, the lack of supporting infrastructure, and the limited capacity of the community in managing potential. This service activity aims to optimize the ecotourism potential of Kerta Village to strengthen tourist attraction. The methods used include field surveys, master plan planning, and community assistance. The results show that with the master plan for the establishment of water attractions can strengthen the tourist attraction of Kerta Village. synergy between ecotourism development and MSME empowerment is important in order to create a mutually reinforcing economic ecosystem.
Co-Authors Anak Agung Istri Krisna Gangga Dewi Artha Aryasa, I Putu Gde Chandra CATURYARTA, Anak Agung Putu Agung DEWI, Ririn Oktavia Citra Hapsari, Putu Indah I Komang Putra Komang Adi Kurniawan Saputra Pramana, Made Surya Putra, I Wayan Gde Yogiswara Darma Putu Ngurah Suyatna Yasa Rusmiati, Ni Nyoman Vidyantari, Putu Kemala Wulandari, I Gusti Ayu Athina