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Implementation of PM-UPUD Cage Management for Fattening Bali Cattle in Balangan Village, Kuwum, Mengwi, Badung Astiti, Ni Made Ayu Gemuh Rasa; Surasmi, Ida Ayu; Yanti, Gek Dian Dharma; Wadu, Yesaya
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 3 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i3.802

Abstract

Cattle fattening has been done for generations, but partners want to increase its quality and quantity. Partners lack knowledge in the field of housing and feed that can be preserved, so they experience obstacles in fattening cattle. The group requested training and assistance regarding the requirements for housing for fattened bulls. Fattening bulls is a side business carried out by farmers in Kuwum village that must be preserved and maintained in each region to maintain local wisdom and the population of Bali cattle. The solution to the problems faced by partners involves applying previous research results from the proposers, which are already published, by providing appropriate technology for maintaining Bali cattle and preserving local wisdom through cattle farming. The method used is active community participation and exploration. This community service activity supports IKU 2, namely students gain experience outside the campus, and IKU 3, namely lecturers engage in activities outside the campus. The activity lasted for 10 months, involving 2 students by recognizing several courses. Contribution to Sustainable Development Goals (SDGs):·  SDG 1 – No Poverty·  SDG 2 – Zero Hunger·  SDG 8 – Decent Work and Economic Growth·  SDG 12 – Responsible Consumption and Production
Profit Sharing Pattern in Balinese Cattle Fattening Arguments Astiti, Ni Made Ayu Gemuh Rasa; Surasmi, Ida Ayu; Wodu, Ye Saya
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 3 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i3.812

Abstract

This study aims to analyze the pattern of profit sharing in Balinese cattle and the factors that affect it. This study uses survey methods and interviews with Balinese cattle breeders and herders in Bali. The results of the study show that the commonly used profit-sharing patterns are the 50:50, 60:40, and 70:30 patterns for female cattle, which are rumoured through the Simantri pattern. Factors that affect the profit-sharing pattern are production costs, risks faced by each party, contributions made by each party, and the selling price of cattle. The study also demonstrates that a fair and transparent profit-sharing arrangement can enhance trust and cooperation between farmers and herders. The results of this study are expected to serve as a reference for farmers, herders, and policymakers in developing a more effective and efficient Balinese cattle farming business. Contribution to Sustainable Development Goals (SDGs):SDG 1: No Poverty SDG 2: Zero Hunger SDG 8: Decent Work and Economic Growth SDG 12: Responsible Consumption and Production SDG 17: Partnerships for the Goals
Strengthening the Entrepreneurial Spirit and Digital Marketing of the Suana Coconut Shell SMEs in Banjar Koripan Kangin, Banjarangkan, Klungkung Martadiani, Anak Agung Media; Surasmi, Ida Ayu; Suarka, Ida Bagus Komang
Asian Journal of Community Services Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i6.10014

Abstract

Coconut shells can be used to create high-value craft products, but artisans often face challenges like a lack of entrepreneurial spirit, limited online marketing knowledge, and poor book-keeping skills. To address these issues, a community partnership program was implemented with Mr. Nyoman Suana, a coconut shell artisan in Banjar Koripan Kangin, Banjarangkan, Klungkung. The program aimed to boost sales and improve book-keeping practices through three main activities: online marketing assistance, entrepreneurial spirit enhancement sessions, and book-keeping training. The results showed that participants successfully utilized social media for marketing, improved their book-keeping, reducing errors, and developed a more innovative and responsible entrepreneurial mindset
The Influence of Implementation of Sustainability Accounting and Management Participation on Employee Performance in the Bina Sejahtera Badung Employee Cooperative SANJAYANI, Made Wulan Guna Harta; SAPUTRA, Komang Adi Kurniawan; SURASMI, Ida Ayu
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.990

Abstract

The purpose of this research is to determine the effect of implementing sustainability accounting and management participation on employee performance at the Bina Sejahtera Badung Employee Cooperative. The samples in this research were all employees of the Bina Sejahtera Badung Employee Cooperative with a total of 52 samples used in this research. This research uses primary data, data was collected by distributing questionnaires to the entire research sample. Testing research hypotheses using SPSS 26.0 for Windows. The research results show that the implementation of sustainability accounting (X1) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative and sustainability participation (X2) has a positive and significant effect on employee performance (Y) at the Bina Sejahtera Badung Employee Cooperative. Regression equation in this study are as follows: Y = 2.188 + 0.336 X1 + 0.373 X2. Based on these results, to optimize employee performance, policies and regulations are needed to improve the implementation of sustainability accounting and management participation.
EKSPLORASI MANAJEMEN LABA: PENGUJIAN FINANCIAL DISTRESS, KEPEMILIKAN INSTITUSIONAL, DIVIDEN, DAN MODERASI KOMISARIS INDEPENDEN Putu Diajeng Intan Mayuni; Partiwi Dwi Astuti; Surasmi, Ida Ayu
Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

This study aims to examine the effect of financial distress, institutional ownership, dividends, and the role of independent commissioners in moderating earnings management in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023. The research sample was obtained through a purposive sampling stage, which resulted in 18 companies with a total of 54 financial reports. Data analysis was carried out through the application of moderated regression analysis (MRA) through the use of the EViews 13 statistical program. The findings of this study describe in an empirical context, financial distress has a positive but insignificant effect on earnings management, institutional ownership has a negative and significant effect, while dividends have a positive and significant effect on earnings management. On the other hand, independent commissioners failed to moderate the effect of financial distress and dividends on earnings management, but were able to strengthen the effect of institutional ownership on earnings management..
The Effect of Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance on Financial Performance in State-Owned Enterprises Listed on the Indonesia Stock Exchange in the 2019-2022 Period Prasetya, I Kadek Doni Wira; Saputra, Komang Adi Kurniawan; Surasmi, Ida Ayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

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Abstract

Study This aiming For analyze Influence Good Corporate Governance, Corporate Social Responsibility, and Environmental Performance On Financial Performance of State-Owned Enterprises Listed on the Indonesia Stock Exchange for the 2019-2022 Period . Research This due to fluctuations performance state-owned enterprise finances and difference results study previously related connection third factor the to performance finance . Research This use method quantitative with approach analysis panel data regression . Population in study This consists of of the 34 state-owned companies which then selected with technique purposive sampling , obtained 18 companies that met the requirements criteria research . The data used originate from report annual and reports sustainability company during period 2019-2022. The main theory used in study This is Institutional Theory. The results of the study show that Good Corporate Governance influential positive to performance finance . Corporate Social Responsibility influential positive to performance finance . While that , Environmental Performance influential negative to performance finance .