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PROGRAM KEMITRAAN MASYARAKAT KELOMPOK USAHA TANI BUDIDAYA IKAN LELE DI TUKAD BINDU DENPASAR Indriyani, Ni Made Vita; Putra, I Wayan Gde Yogiswara Darma; Sumartini, Ade Ruly; Negara, I Ketut Wija
Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks Vol 10 No 1 (2021): Jurnal Bakti Saraswati (JBS): Media Publikasi Penelitian dan Penerapan Ipteks
Publisher : Lembaga Penelitian dan Pemberdayaan (Institute for Research and Community Empowerment) Universitas Mahasaraswati Denpasar Bali

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Abstract

Program pemberdayaan masyarakat (PKM) sudah dilakukan pemerintah dan sesuai dengan tujuan pembangunan Indonesia seutuhnya, maka pembangunan harus merupakan perubahan sosial yang tidak hanya terjadi pada taraf kehidupan masyarakat tetapi juga pada peranan unsur-unsur di dalamnya. Budidaya ikan lele di Denpasar dapat dijumpai di Tukad Bindu. Pelaksana budidaya ikan lele di Tukad Bindu ini belum mengetahui secara pasti cara untuk pembuatan laporan keuangan dan pemasaran atas ikan lele yang nantinya akan menjadi sumber penghasilan masyarakat. Dalam pelaksanaan PKM ini, Kelompok Usaha Tani Budidaya Ikan Lele Tukad Bindu Denpasar sebagai mitra PKM sangat berkontribusi dalam menyiapkan fasilitas yang dibutuhkan, selain juga tenaga, pikiran, dan lokasi pelatihan yang digunakan selama program pengabdian dilaksanakan. Melalui program PKM, kelompok usaha tani mendapatkan pengetahuan mengenai pembuatan laporan keuangan, pemasaran serta proses budidaya ikan lele yang baik, sehingga dapat memberikan dampak ekonomi bagi kelompok usaha tani dan menjadi wadah edukasi budidaya ikan lele bagi masyarakat.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BANGLI Vidyantari, Putu Kemala; Putra, I Wayan Gde Yogiswara Darma; Putri, Putu Yudha Asteria; Diana, Ketut
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.468

Abstract

This study aims to examine the influence of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies on the quality of financial reports at the Bangli District General Hospital. The study population consists of 181 employees from various departments, with a sample size of 45 people selected using Slovin's formula at a 25% margin of error. The research method used is quantitative, with primary data as the data source. Data analysis employs multiple linear regression analysis using SPSS. The results of this study provide empirical evidence that, partially, the variables of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies have a positive effect on the quality of financial reports at the Bangli District General Hospital. Simultaneously, these variables significantly influence the quality of financial reports at the Bangli District General Hospital
PKM Improving the Competitiveness of Loteng Chips UMKM Through Digital Marketing in Cepik Village, Tabanan, Bali KURNIAWATI, Ni Putu Ayu Tika; DEWI, A A Istri Krisna Gangga; PUTRA, I Wayan Gde Yogiswara Darma
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2025)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v3i3.1127

Abstract

Micro, Small and Medium Enterprises (MSMEs) are increasingly popular in Indonesia and involve mothers, adults, and students. In Cepik Village, Tabanan-Bali, MSMEs sell attic chips, a crunchy and savory snack. The stages of program implementation are as follows :(1) Socialization regarding the importance of attractive and hygienic packaging; (2) Socialization of digital marketing strategies and assistance in creating social media for partner businesses; (3) Socialization of the creation of digital financial reports and training in creating digital financial reports in excel format. Loft chips are fried foods from grated cassava seasoned with salt, garlic, coriander, galangal, and typical fillers such as peanuts or soybeans. This MSME is a typical complementary food to rice in the village. Warmadewa University has the potential to contribute to preserving and developing attic chips MSMEs in Cepik Village by providing facilities, attractive packaging, digital marketing, and training in making digital financial reports. These MSMEs face a lack of understanding of packaging, digital marketing, and digital financial reports.
PKM Improving The Competitiveness of Loteng Chips Umkm Through Digital Marketing in Cepik Village, Tabanan, Bali KURNIAWATI, Ni Putu Ayu Tika; DEWI, A A Istri Krisna Gangga; PUTRA, I Wayan Gde Yogiswara Darma
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2024): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2024)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small and Medium Enterprises (MSMEs) are increasingly popular in Indonesia and involve mothers, adults, and students. In Cepik Village, Tabanan-Bali, MSMEs sell attic chips, a crunchy and savory snack. The stages of program implementation are as follows :(1) Socialization regarding the importance of attractive and hygienic packaging; (2) Socialization of digital marketing strategies and assistance in creating social media for partner businesses; (3) Socialization of the creation of digital financial reports and training in creating digital financial reports in excel format. Loft chips are fried foods from grated cassava seasoned with salt, garlic, coriander, galangal, and typical fillers such as peanuts or soybeans. This MSME is a typical complementary food to rice in the village. Warmadewa University has the potential to contribute to preserving and developing attic chips MSMEs in Cepik Village by providing facilities, attractive packaging, digital marketing, and training in making digital financial reports. These MSMEs face a lack of understanding of packaging, digital marketing, and digital financial reports.
Environmental Innovation and Sustainability Practices Manufacturing Companies in Bali Through Government Regulations DEWI, Kadek Goldina Puteri; KURNIAWAN, Komang Adi; PUTRA, I Wayan Gde Yogiswara Darma
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1166

Abstract

This study aims to examine the influence of environmental innovation and sustainable practices, and the second objective is to examine the influence of environmental innovation and sustainable practices through government regulations as a moderating variable. This study uses a quantitative approach. This model contains variables that are sought from the literature and are relevant to the study. This study surveyed 413 manufacturing companies in Bali Province. Each statement is a five-point item (i.e., 1-5) asking respondents to agree or disagree with the perception, behavior, or experience specified in the statement. Data processing and analysis were carried out using MRA Analysis Statistical Package for the Social Sciences (SPSS) 22.0.
Comparative Analysis of Cooperative Health Level Using the Camel Method INDRIYANI, Ni Made Vita; PUTRA, I Wayan Gde Yogiswara Darma
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): 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.
Business Empowerment through Digital Marketing Strategy and Accounting Report at KWT Permata Sumartini, Ade Ruly; Indriyani, Ni Made Vita; Putra, I Wayan Gde Yogiswara Darma
MOVE: Journal of Community Service and Engagement Vol. 4 No. 1 (2024): September 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i1.391

Abstract

Women Farmers Group (KWT) is a forum that provides opportunities for women to participate in advancing the agricultural sector. One example is KWT Permata, which is expected to provide opportunities for women in villages to channel their abilities in cultivating agricultural land. Activities held by KWT Permata, such as technical training, business management, and product marketing, aim to improve women's self-actualization in their social environment. This study will explore the role of KWT in empowering village women in Bali, especially through kombucha production, the challenges faced, and its impact on their economic and social welfare. KWT Permata has been well managed and has been touched by assistance from the Government to support the work of the KWT, but there is no or does not yet know the procedures for bookkeeping/daily records related to production, income, costs, profit and loss , so they really don't know clearly the financial conditions and positions, there is no marketing model to promote their products, the packaging is still simple and does not have a brand, and the conditions and environment of the business premises in terms of marketing are very far from the city so that the scope of product marketing is limited.
Multidisciplinary Collaboration of Students in KKN PMM for Sustainable Development in Bukian Village, Payangan District, Gianyar KURNIAWATI, Ni Putu Ayu Tika; PUTRA, I Wayan Gde Yogiswara Darma; DEWI, Anak Agung Istri Krisna Gangga
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1590

Abstract

The Regular PMM KKN Program Period II in Bukian Village, Payangan District, Gianyar Regency, Bali, is a form of implementation of the tridharma of higher education through community service based on village potential and problems. Activities carried out by Warmadewa University students include strengthening community capacity in the fields of health (optimization of intergenerational posyandu, integrated health checks, stunting prevention), education (children's financial literacy, bullying prevention, local culture-based pasraman kilat), economy (empowerment of MSMEs through promotional media, development of the Magenda Park tourist village), and environment (making trash sepit, managing organic waste into compost and community service in Magenda Park). Each program is designed in line with the SDGs targets, is promotive and preventive oriented, and is implemented with a participatory approach through the involvement of village officials, posyandu cadres, schools, and the local community. The results of the activities show an increase in collective awareness in health management, strengthening cultural identity, economic literacy, and community participation in protecting the environment. These findings indicate that the success of the KKN program lies not only in the achievement of short-term activities, but also in strengthening the capacity of the community to transform towards independent, competitive, and sustainable village development.
The Effect of Savings Growth, Deposit Growth, and Credit Growth on Profitability Growth PUTRA, I Wayan Gde Yogiswara Darma; VIDYANTARI, Putu Kemala
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.908

Abstract

This research is entitled The effect of savings, deposits, and credit growth on profitability growth in LPD Kintamani District, Bangli Regency for the 2020-2022 period. The formulation of the problem in this study is whether savings growth, deposit growth, and credit growth affect profitability growth. This study aims to empirically examine the effect of savings growth, deposit growth, and credit growth on profitability growth. The population in this study included 60 LPDs in Kintamani District. The sample in this study was 54 LPDs determined based on the purposive sampling method. The types of data used are quantitative data and secondary data. The data analysis techniques used are classical assumption test, multiple linear regression analysis, f test, t test and determination coefficient. The results showed that savings growth had a significant positive effect on profitability growth while deposit growth and credit growth had an insignificant effect on profitability growth in LPD Kintamani District.
IMPLEMENTATION OF ACCOUNTING BOOKEPING AND MARKETING DIGITALIZATION IN CRAFTSMEN INDUSTRY Putra, I Wayan Gde Yogiswara Darma; Wedhanapurba, Ida Bagus Gde Indra; Kurniawati, Ni Putu Ayu Tika
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36491

Abstract

Usaha Pengrajin Ratna Cempaka Kamasan di Klungkung menghadapi tantangan dalam pencatatan akuntansi yang kurang terstruktur dan proses pemasaran yang belum terdigitalisasi. Kurangnya pemahaman tentang akuntansi yang tepat menyebabkan kesulitan dalam mengelola keuangan dan mengambil keputusan strategi. Selain itu, metode pemasaran konvensional menghambat jangkauan pasar dan pertumbuhan bisnis secara keseluruhan. Untuk mengatasi permasalahan ini, kami merencanakan pelatihan implementasi akuntansi sederhana untuk membantu pengrajin memahami konsep dasar akuntansi dan menerapkannya secara efektif dalam kegiatan sehari-hari mereka. Metodologi dalam pelaksanaan pengabdian kepada masyarakat ini adalah 1) melakukan pendampingan dan membantu dalam pembuatan pembukuan dan laporan keuangan sederhana serta dibuatkan sistem sederhana. 2) Membuatkan media sosial dan Marketplace serta memasarkan ke masyarakat luar. 3) Memberikan pelatihan mengenai prinsip tata kelola perusahaan terutama yang berkaitan dengan penentuan strategi produksi dan pemasaran. 4) Melakukan pembuatan branding dari produk yang ditawarkan.