Garuda - Garba Rujukan Digital

INTERNALISASI NILAI AKUNTABILITAS DALAM TUGAS PROYEK UNTUK MENGEMBANGKAN KECERDASAN SPIRITUAL MAHASISWA Nurhayanti, Ketut; Astri Pramitari, I Gusti Ayu
GUNA WIDYA: JURNAL PENDIDIKAN HINDU Vol 6, No 2 (2019)
Publisher : Institut Hindu Dharma Negeri Denpasar

the purpose of this study is to make student learning assessment instruments for Hindu subjects in the form of project assignments that contain the basic values of accountability as an effort to develop students' spiritual intelligence. This study uses a type of qualitative research assisted with qualitative data. Data of research subjects were 28 respondents using observation, interview and questionnaire data collection techniques. The data analysis technique uses descriptive qualitative, which is to describe the symptoms or results of the research in a narrative manner. The results of this study indicate that the application of project tasks that contain the value of accountability is able to develop an attitude of responsibility, independence and respect for others to students. This attitude is part of behavior that reflects spiritual intelligence.

Pembangunan Sistem Informasi Pengaduan dan Penanganan Mamalia Terdampar dan Pelatihan Manajemen Keuangan Untuk Pemberdayaan Keluarga Sarja, Ni Luh Ayu Kartika Yuniastari; Widana, I Putu Krisna Arta; Sarja, Ni Ketut Pradani Gayatri; Pramitari, I Gusti Ayu Astri; Sumiari, Kadek Nita
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.v9i3.2139

Satwa liar didefinisikan sebagai organisme yang berkembang bebas di habitatnya. Permasalahan pada satwa liar di darat dan di laut yaitu hewan laut terdampar. Hewan laut terdampar merujuk pada hewan laut yang ditemukan di darat yang tidak memiliki kemampuan untuk kembali ke laut. Hewan laut yang terdampar sering terlihat di pantai di seluruh dunia dengan alasannya beragam, mulai dari interaksi antropis dan perikanan hingga penyakit, polusi laut, dan bahkan karena terjadinya badai. Mitra dalam kegiatan ini adalah kelompok nelayan KUB Merta Segara Serangan yang berlokasi di Serangan, Denpasar Selatan. Permasalahan yang dihadapi mitra adalah keterbatasan media pelaporan mamalia laut terdampar dan media informasi proses penanganan mamalia laut terdampar tersebut dan kurangnya pengetahuan terkait pengelolaan keuangan usaha. Solusi yang dapat diberikan berdasarkan hasil diskusi dengan mitra adalah mengembangkan sistem informasi pelaporan dan penanganan mamalia terdampar yang dapat diakses secara real time kapanpun dan dimanapun, melakukan pelatihan secara langsung dengan uji coba penggunaan aplikasi pelaporan dan penanganan mamalia terdampar untuk nelayan maupun pihak pembuat laporan serta petugas yang akan menangani mamalia terdampar tersebut dan melakukan pelatihan pengelolaan keuangan usaha untuk family empowerement. Target yang ingin dicapai dari kegiatan ini adalah sistem informasi pelaporan dan penanganan mamalia terdampar 100% dapat digunakan oleh nelayan, pihak pembuat laporan, petugas yang akan menangani mamalia terdampar tersebut serta masyarakat, terdapat 2 orang nelayan, 2 pembuat laporan dan 2 petugas yang akan menangani mamalia terdampar tersebut dapat menggunakan sistem informasi pelaporan dan penanganan mamalia terdampar serta 1 orang dari masing-masing family empowerment dapat membuat pelaporan keuangan usaha. Development of an Information System for Complaints and Handling of Stranded Mammals and Financial Management Training for Family Empowerment Abstract Wildlife defined as organisms that grow freely in their habitat. Problem faced by wildlife, both living on land and sea, is stranded marine animals. Stranded marine animals refer to marine animals found on land that do not have the ability to return to the sea. Stranded marine animals are often seen on beaches for various reasons, ranging from anthropic interactions and fisheries to disease, marine pollution, and even storms. The partner in this activity is the KUB Merta Segara fishermen group located in Serangan. The problems faced are limited media for reporting stranded marine mammals and information media for the process of handling stranded marine mammals and the lack of knowledge related to business financial management. The solution that can be provided is to develop a stranded mammal reporting and handling information system that can be accessed in real time, training with direct trial on the use of stranded mammal reporting and handling applications for fishermen and those who make reports and officers who will handle stranded mammals and conduct business financial management training for family empowerment. The target from this activity is a reporting information system and handling of stranded mammals 100% can be used by fishermen, report makers, officers who will handle the stranded mammals and the community, there are 2 fishermen, 2 report makers and 2 officers who will handle the stranded mammals can use the reporting information system and handling of stranded mammals and 1 person from each family empowerment can make business financial reports.

Peningkatan Produktivitas dan Pemasaran Kerajinan Dulang Fiber melalui Pelatihan K3 dan Digitalisasi di Desa Lodtunduh, Gianyar Pramitari, I Gusti Ayu Astri; Dewi, Kadek Cahya; Suprapto, Putu Adi
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.v9i3.2156

Desa Lodtunduh terletak di Kecamatan Ubud, Gianyar – Bali dimana usaha terkenal dengan kerajinan dulang. Dulang merupakan alat kelengkapan upacara agama Hindu di Bali, yang berfungsi sebagai alas banten atau gebogan. Salah satu usaha kerajinan dulang di Desa Lodtunduh adalah Usaha Kerajinan yang diberi nama “ASTA DALA” yang didirikan oleh Ibu Made Sriasih yang beralamat di Jalan Raya Lodtunduh, Ubud, Gianyar. Usaha kerajinan dulang ini didirikan pada tahun 2015 yang memproduksi Dulang, Bokor, wakul daksina yang terbuat dari fiber serta keben dan sokasi untuk keperluan upacara yadnya. Permasalahan yang dihadapi oleh Mitra kerajinan dulang fiber “ASTA DALA” meliputi pemasaran yang dirasa belum optimal, kurangnya pemahaman terhadap aspek Kesehatan dan Keselamatan Kerja (K3), alat penunjang proses produksi yang masih terbatas dan kurangnya pengetahuan dalam pencatatan keuangan usaha. Mengacu pada permasalahan tersebut tim pengabdian membuat kegiatan berupa memberikan pelatihan K3, pelatihan pemasaran di media social dan marketplace, pelatihan pembukuan usaha dan memberikan bantuan alat-alat penunjang proses produksi serta pelatihan penggunaanya. Tujuan dari kegiatan pengabdian ini untuk meningkatkan jumlah produksi barang sebanyak 50% dengan bantuan alat produksi serta jangkauan pemsaran yang lebih luas karena menggunakan media sosial. Berdasarkan hasil evaluasi dengan wawancara secara langsung 100% produk sudah ditata dengan baik pada rak display produk, 2 orang mitra sudah dapat menggunakan bantuan alat yang diberikan serta adanya peningkatan jumlah produksi sebanyak 50%, peningkatan pengetahuan mitra terhadap kesehatan dan keselamatan kerja pada saat proses produksi, adanya penambahan media pemasaran online instagram dan marketplace dan 1 orang mitra bisa menggunakan media pemasaran online dan pembukuan usaha. Improving Productivity and Marketing of Fiber Dulang Handicrafts through OHS Training and Digitalization in Lodtunduh Village, Gianyar Abstract Lodtunduh Village is located in the Ubud District, Gianyar – Bali, known for its famous dulang handicrafts. A dulang is a traditional piece used in Hindu religious ceremonies in Bali, functioning as a base for offerings (banten) or fruit arrangements (gebogan). One of the dulang handicraft businesses in Lodtunduh Village is a business named "ASTA DALA," founded by Mrs. Made Sriasih, located on Jalan Raya Lodtunduh, Ubud, Gianyar. This dulang handicraft business was established in 2015 and produces dulang, bokor, wakul daksina made from fiber, as well as keben and sokasi for yadnya ceremonies. The challenges faced by the fiber dulang handicraft partner, "ASTA DALA," include suboptimal marketing, limited understanding of occupational health and safety (OHS), limited production process support tools, and lack of knowledge in business financial record-keeping. To address these issues, the service team conducted activities such as providing OHS training, social media and marketplace marketing training, business bookkeeping training, and supplying tools to support the production process along with training on their usage.The purpose of this service activity was to increase the production output by 50% with the help of production tools and to expand the marketing reach through the use of social media. Based on the evaluation results from direct interviews, 100% of the products were well-arranged on the product display racks, two partners were able to use the provided tools, and there was a 50% increase in production volume. Additionally, the partners' knowledge of health and safety during the production process improved, there was an expansion in online marketing platforms with Instagram and marketplace presence, and one partner could use online marketing platforms and manage business bookkeeping.

Pemberdayaan Usaha Pande Besi di Desa Sukawati Gianyar Pratiwi, Ni Made Wirasyanti Dwi; Pramitari, I Gusti Ayu Astri; Adiaksa, I Made Anom
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.v9i3.2161

Usaha pande besi merupakan usaha menempa logam khususnya besi untuk membuat berbagai perkakas untuk membantu kehidupan manusia. Desa Sukawati Kabupaten Gianyar – Bali sebagaimana halnya dengan desa di Indonesia juga terdapat usaha pande besi. Salah satu usaha pande besi yang ada di Desa Sukawati Gianyar adalah Usaha Pande Besi Bapak Pande Wayan Suanda atau Pak Balik yang memfokuskan produksi perkakas usaha kerajinan seperti gunting, luju, mata pahat, plong, bungut guak disamping juga memproduksi perkakas pada umumnya seperti pisau blakas, pisau kecil dan sabit sesuai pesanan yang diterima. Permasalahan yang dihadapi oleh usaha Bapak Pande Wayan Suanda yaitu keterbatasan alat-alat produksi, kurangnya pemahaman dan penerapan K3, pemasaran produk yang masih terbatas pesanan dan belum adanya pembukuan usaha yang baik. Oleh sebab itu, mengacu hal tersebut dirancang beberapa kegiatan untuk meningkatkan dan memberdayakan usaha mitra pada dengan menggunakan metode pelatihan dan pendampingan yaitu peningkatan alat-alat produksi, memberikan pelatihan K3, memberikan pelatihan pemasaran online dengan memanfaatkan media sosial dan memberikan pelatihan pembukuan keuangan usaha. Tujuan kegiatan ini adalah membantu peningkatan produk mitra sehingga sejalan dengan peningkatan pendapatan dari usaha mitra. Hasil evaluasi kegiatan menunjukkan bahwa adanya rak yang digunakan untuk menyimpan bahan baku, perkakas dan hasil produksi, 1 orang mitra sudah dapat menggunakan bantuan alat yang diberikan serta adanya peningkatan jumlah produksi sebanyak 50%, peningkatan pengetahuan mitra terhadap kesehatan dan keselamatan kerja pada saat proses produksi serta tersedianya alat-alat K3, adanya media sosial instagram dan marketplace, 1 orang mitra sudah dapat menggunakan pemasaran media sosial tersebut serta 1 orang mitra dapat melakukan pembukuan usaha. Empowerment of Iron Pande Business in Sukawati Village, Gianyar Abstract Blacksmithing is a business of forging metal, especially iron, to make various tools to help human life. Sukawati Village, Gianyar Regency – Bali has a blacksmithing business. One of the blacksmithing businesses in is the Blacksmith Business of Mr. Pande Wayan Suanda or Mr. Balik, which focuses on the production of craft business tools such as scissors, luju, chisels, plong, bungut guak in addition to producing general tools such as blakas knives, small knives and sickles according to orders received. The problems faced by Mr. Pande Wayan Suanda's business are limited production tools, lack of understanding and application of K3, product marketing that is still limited to orders and the absence of good business bookkeeping. Therefore, several activities have been designed to enhance and empower partner businesses by using training and mentoring methods, including the improvement of production tools, providing occupational health and safety (OHS) training, offering online marketing training using social media, and providing business financial bookkeeping training. The purpose of these activities is to help improve the partners' products, which in turn will align with increased income from their businesses. The results of the activity evaluation show that there are shelves used to store raw materials, tools and production results, 1 partner has been able to use the tools provided and there has been an increase in production by 50%, an increase in partner knowledge of occupational health and safety during the production process and the availability of K3 tools, the existence of Instagram social media and marketplaces, 1 partner has been able to use social media marketing and 1 partner can do business bookkeeping.

Implementation of green accounting in Kaamala Resort Ubud Antara, I Gede Arya Budi; Pramitari, I Gusti Ayu Astri
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.21-25

Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits, many organizations hesitate to adopt environmental accounting due to concerns about profitability. This research aims to analyze the implementation of environmental accounting reporting at Kaamala Resort Ubud, located in Bali. Employing descriptive qualitative methods, the study utilizes primary data from interviews with the chief accounting manager and secondary data from the resort's 2023 profit and loss report and general ledger. Data collection methods included direct observation, documentation studies, and in-depth interviews. The findings reveal that while the resort's environmental cost accounting practices align with PSAK (Indonesian Financial Accounting Standards), the recording is overly simplistic and lacks transparency, as it merges with other cost accounts. Additionally, specific reporting based on the Hansen and Mowen model has not been implemented. The study proposes a tailored model design for environmental cost accounting, highlighting the importance of effective practices for cost analysis and informed decision-making, ultimately leading to cost savings.

Green Accounting in Healthcare: Strategic Framework for Sustainable Hospital Management Sumiari, Kadek Nita; Pramitari, I Gusti Ayu Astri; Wirayana, I Made Adhi; Parnata, I Ketut; Setyastrini, Ni Luh Putri
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3729

The healthcare sector plays a vital role in improving human well-being, but also significantly contributes to environmental degradation through high energy consumption, resource use, and waste generation. In response to these environmental challenges, green accounting emerges as a strategic tool to integrate environmental costs into financial decision-making and promote sustainable hospital operations. This study examines the key components, implementation strategies, and real-world applications of green accounting in the healthcare industry, with a focus on environmental cost accounting, performance indicators, and green financial reporting. Using the qualitative method, drawing on global case studies including hospitals in the United States, the United Kingdom, Singapore, India, and South Africa, the research identifies effective practices and outcomes such as carbon footprint reduction, operational cost savings, and enhanced stakeholder engagement. While challenges persist, such as a lack of standardized metrics, limited technical infrastructure, and financial constraints, green accounting proves to be a transformative approach that aligns ecological responsibility with healthcare excellence. The study recommends policy support, digital infrastructure development, and staff engagement as critical enablers for mainstreaming sustainability in hospital management.

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