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All Journal The International Journal of Accounting and Business Society Jurnal Terapan Abdimas Jurnal Sewaka Bhakti Jurnal Pengabdian Masyarakat Akademisi Dharma Jnana Lantera Widya
Anak Agung Bagus Amlayasa
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PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN BAGI KUBE SARI JAYA DI DESA SUMERTA KAUH-DENPASAR I Made Jamin Yasa; Anak Agung Bagus Amlayasa; Dewi Soraya; Ida Ayu Dinda Prinka Maharani
Jurnal Lentera Widya Vol 4 No 1 (2022): Jurnal Lantera Widya Desember 2022
Publisher : LPPM Institut Desain dan Bisnis Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35886/lenterawidya.v4i1.446

Abstract

KUBE sari jaya berfokus pada usaha kue tradisional seperti sumping, bantal, dadar gulung, apem, dan lain-lain. Masih lemahnya pengetahuan mitra didalam pengelolaan keuangan menyebabkan sering kali mitra mencampur aduk keuangan pribadi dengan usaha, mitra tidak menggunakan pencatatan secara rinci, selain itu mitra juga mengalami kesulitan didalam menentukan tingkat keuntungan yang telah diperoleh. Hasil kegiatan pengabdian ini, mitra diberikan pengetahuan mengenai pengelolaan keuangan usaha yang terdiri dari perencanaan, pengorganisasian, pengarahan serta pengendalian keuangan usaha. Tujuan dari pengelolaan keuangan adalah membuat arus kas usaha yang seimbang sehingga tidak merugikan usaha. Mengingat keuangan merupakan masalah vital, rincian aliran dana keluar dan masuk pun tentulah harus jelas, maka dari itu pentingnya mitra mengetahui cara bagaimana pengelolaan keuangan yang baik termasuk pengelolaan biaya-biaya, anggaran, dan pemasukan. Dengan adanya edukasi mengenai pengelolaan keuangan bisnis, mitra dapat mengetahui arus dana usaha dengan baik sehingga akan berdampak terhadap kelangsungan usaha sari jaya.
PKM PENYANDANG DISABILITAS MELALUI PELATIHAN KEWIRAUSAHAAN PEMBUATAN ANEKA KUE DI YAYASAN BHAKTI SENANG HATI, GIANYAR Ita Sylvia Azita Azis; Anak Agung Bagus Amlayasa; Nengah Ganawati
Jurnal Dharma Jnana Vol. 1 No. 2 (2021): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.48 KB)

Abstract

Penyandang disabilitas memiliki kedudukan, hak dan kewajiban yang sama dengan masyarakat non disabilitas. Selama ini sebagian masyarakat memberikan stigma negatif dan juga adanya perilaku diskriminasi di segala hal seperti misalnya sedikit peluang pekerjaan formal, tidak adanya fasilitas public, sehingga kelompok ini merupakan elemen masyarakat yang rentan dengan kemiskinan. Untuk keberlanjutan dan menjaga masa depan para penyandang disabilitas ini diperlukan peningkatan kecakapan hidup sebagai sebuah terobosan. Kecakapan hidup sebagai bekal untuk menapaki kemandirian hidup ini sangat dibutuhkan di lingkungan masyarakat khususnya penyandang disabilitas. Dalam Program Kemitraan Masyarakat (PKM) ini, tim menjalin kerja sama dengan salah satu Yayasan penyandang disabilitas Bhakti Senang Hati di Desa Siangan,Gianyar-Bali yang membutuhkan berbagai pelatihan-pelatihan untuk meningkatkan kecakapan hidup dan juga kemandirian penyandang disabilitas. Untuk meningkatkan kemandirian hidup dan juga kesejahteraan ekonomi penyandang disabilitas, pemerintah dan pemangku kepentingan perlu mengembangkan strategi program pendampingan masyarakat agar tepat sasaran dan bermanfaat bagi masyarakat penyandang disabilitas. Salah satu strategi yang dapat diterapkan adalah melalui pelatihan kewirausahaan guna membentuk kelompok usaha bersama pembuatan kue tradisional. Hasil dari kegiatan PKM ini antara lain meliputi adanya peningkatan kemampuan dasar kewirausahaan serta cara membuat kue tradisional sebagai usaha bersamanya para penyandang disabilitas di Yayasan Bhakti Senang Hati.
PEMBERDAYAAN YAYASAN DISABILITAS BHAKTI SENANG HATI DALAM MENINGKATKAN PENDAPATAN DI DESA SIANGAN GIANYAR Azis, Ita Silvia Azita; Amlayasa, Anak Agung Bagus; Nitiwidari, Dewa Ayu Putu; Ganawati, Nengah
Jurnal Terapan Abdimas Vol 6, No 2 (2021)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v6i2.7973

Abstract

Abstract. Difabel or disability is a term that includes interference, activity limitations, and participation restrictions. A disorder is a problem with the body's function or structure; An activity limitation is a difficulty faced by an individual in carrying out a task or action, while a participation restriction is a problem experienced by an individual in involvement in life situations. So disability is a complex phenomenon, reflecting the interaction between the characteristics of a person's body and the characteristics of the society in which he or she lives. This community partnership program aims to increase partners' entrepreneurial motivation and provide skills in the use of internet media to support product marketing functions in the form of proactive marketing strategies in order to increase life independence. The methods used in this service are: lectures, question and answer discussions, and demonstration methods for online marketing training programs. The result of this activity is that participants in this case people with disabilities who are under the Bhakti Happy Hati Gianyar Foundation are very enthusiastic about listening to counseling related to literacy and motivation to increase the entrepreneurial spirit and understand using social media applications as online marketing as an effort to increase life independence.  Abstrak. Difabel atau disabilitas adalah istilah yang meliputi gangguan, keterbatasan aktivitas, dan pembatasan partisipasi. Gangguan adalah sebuah masalah pada fungsi tubuh atau strukturnya; suatu pembatasan kegiatan adalah kesulitan yang dihadapi oleh individu dalam melaksanakan tugas atau tindakan, sedangkan pembatasan partisipasi merupakan masalah yang dialami oleh individu dalam keterlibatan dalam situasi kehidupan. Jadi disabilitas adalah sebuah fenomena kompleks, yang mencerminkan interaksi antara ciri dari tubuh seseorang dan ciri dari masyarakat tempat dia tinggal. Program kemitraan masyarakat ini bertujuan untuk meningkatkan motivasi kewirausahaan mitra serta memberikan keterampilan dalam penggunaan media internet untuk menunjang fungsi pemasaran produk berupa strategi pemasaran yang proaktif agar dapat meningkaatkan kemandirian hidup. Metode yang digunakan dalam pengabdian ini adalah: ceramah, tanya jawab diskusi, dan metode demonstrasi untuk program pelatihan pemasaran online. Hasil kegiatan ini adalah peserta dalam hal ini penyandang disabilitas yang bernaung dibawah Yayasan Bhakti Senang Hati Gianyar sangat antusias mendengarkan penyuluhan berkaitan dengan literasi dan motivasi untuk meningkatkan jiwa kewirausahaan serta memahami menggunakan aplikasi media sosial sebagai pemasaran online sebagai upaya untuk meningkatkan kemandirian hidup. 
The role of intrinsic motivation in mediating the impact of auditor characteristics on audit quality in Indonesia Amlayasa, Anak Agung Bagus; Sudarma , I Made; Subekti , Imam
The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 -
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.3.740

Abstract

Purpose — The research aims to empirically test the role of intrinsic motivation in mediating the influence of auditor characteristics on audit quality. The use of intrinsic motivation as a mediation variable is intended to clarify the influence of the various individual characteristics of a particular auditor on the quality of the results of the audit work. Design/methodology/approach — The study was conducted on 110 auditors from various Public Accounting Offices using the snowballing survey approach and Partial Least Squares (PLS) analysis with the help of Smartpls 3.2.9. Findings — The research finds that intrinsic motivation is influenced by the knowledge and independence of the auditor and, consequently, that internal motivation, knowledge, and independence of the auditors affect the audit quality. The study also demonstrated that the intrinsic motivation of auditors has a low influence in mediating the influence of audit knowledge on the audit quality and that the auditor's instrumental motivation tends to have a moderate influence on mediating the relationship of independence with the audit authority. Furthermore, it was found that audit experience did not affect the intrinsic motivation and quality of the audit. Practical implications—Based on the findings, auditors and public accounting firms are advised to reevaluate the quality of their audit through knowledge, independence, and intrinsic motivation. The results of this empirical research have successfully demonstrated that the audit quality is improved by influencing the characteristic audit resource quality. Professional knowledge and independence with the mediation of intrinsic motivation, although its influence is still low and moderate. Originality/value — The findings support the development of the self-determination theory in explaining the role of the human capital theory as justification for the influence of auditor characteristics in improving the quality of their audit. Keywords: Knowledge, experience, independence, intrinsic motivation, and audit quality. Paper type — Research Paper
PENINGKATAN KEMANDIRIAN UKM TUMPENG UPAKARA MELALUI MANAJEMEN KEUANGAN DAN PEMASARAN ONLINE DI BANJAR TATAG, SUKAWATI Azis, Ita Sylvia Azita; Amlayasa, Anak Agung Bagus; Meitri, Ida Ayu Srie
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/zhjqn737

Abstract

Tumpeng Upakara is a means of ceremonial equipment or offerings which are widely used as a complement to various types of offerings. The production process is still very simple, the process is done manually. Tumpeng ceremony produced by partners can last a long time, is clean white and not easily broken. The main problem faced by partners is related to the partner's very low knowledge regarding financial management, where partners' understanding is only limited to managing money, without thinking about how to manage finances to generate profits, and the results of business sales are often combined with personal money. partners also have problems from a marketing perspective. Marketing carried out by partners is still very traditional. The solutions given to partners' problems are (1) Providing knowledge to partners regarding the basic concepts of financial management which include: financial planning to good business financial management (2) Providing direct knowledge and practice regarding business financial control, classifying which expenses are for business and which one is for the family, so partners are able to grow with a healthy cash flow. (3) Providing training on using social media in promoting their business, so that the tumpeng ceremony business can be promoted more widely. The result of this community service activity is an increase in partners' knowledge regarding the concept of managing and controlling business finances.
PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR Senimantara, I Nyoman; Riasning, Ni Putu; Amlayasa, Anak Agung Bagus
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/kft4ys71

Abstract

The existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business.
PEMBERDAYAAN BADAN USAHA MILIK DESA KERTI DANA DALAM MEWUJUDKAN DESA MANDIRI DI DESA ABANGSONGAN, KINTAMANI Yasa, I Made Jamin; Amlayasa, Anak Agung Bagus; Soraya, Dewi
JURNAL SEWAKA BHAKTI Vol 11 No 1 (2025): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/brb7m667

Abstract

This community service activity was carried out at BUMDes Kerti Dana in Abangsongan Kintamani Village. Based on the results of initial observations with the Abangsongan village government apparatus, the biggest problem faced is the lack of synergy between the village government, village communities, business actors, and BUMDes in order to develop the village's economic potential. The poor cooperation between the village government, village communities, business actors and BUMDes can be seen from the lack of training and development programs for the community in terms of business management. The solutions given to these problems are (1) Providing counseling related to a more detailed and comprehensive description of the importance of strengthening BUMDes management in order to optimize BUMDes functions for the development of the potential of the village of Abangsongan. (2) Provide education regarding good Bumdes governance. (3) Providing training on basic budget preparation, SOP preparation, business innovation training that will be developed by Bumdes. BUMDes have an important role for the economy of the village government to improve the welfare of its citizens. The results of this PKM activity have a positive impact on increasing the understanding of BUMDes managers. Socialization, training and mentoring activities can increase the understanding and skills of BUMDes managers in the Abangsongan Kintamani village to fulfill administrative obligations, develop SOPs as activity guidelines.
Optimalisasi Tatakelola Bumdes Selulung Sebayantaka Desa Selulung Kecamatan Kintamani Barat-Bangli Kartana, I Wayan; Amlayasa, Anak Agung Bagus; Putra, I Made Wianto; Sari, Indah Permata
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1567

Abstract

Pemberdayaan Berbasis Masyarakat (PBM) difokuskan pada optimalisasi tata kelola Badan Usaha Milik Desa (BUMDes) Selulung di Kecamatan Kintamani Barat, Bangli. Kegiatan ini bertujuan untuk meningkatkan manajemen keuangan dan transparansi dalam pengelolaan BUMDes. Analisis situasi mengidentifikasi berbagai tantangan, seperti kurangnya pengetahuan manajemen, rendahnya transparansi, dan minimnya keterlibatan masyarakat. Solusi yang diusulkan mencakup pelatihan manajemen keuangan bagi pengurus BUMDes, penerapan sistem informasi keuangan berbasis teknologi, serta peningkatan partisipasi masyarakat dalam pengelolaan usaha. Dengan implementasi program ini, diharapkan BUMDes Selulung mampu meningkatkan efisiensi operasional, akuntabilitas, dan kesejahteraan masyarakat, serta mendukung pembangunan berkelanjutan di daerah tersebut. Program ini tidak hanya bermanfaat bagi pengurus, tetapi juga memperkuat peran masyarakat dalam pengawasan dan dukungan terhadap BUMDes
Optimalisasi Pemberdayaan Lembaga Perkreditan Desa Di LPD Abianbase Mengwi Badung Jamin Yasa, I Made; Amlayasa, Anak Agung Bagus; Setena, I Made
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1568

Abstract

Lembaga Perkreditan Desa (LPD) di Abianbase, Mengwi, Badung menghadapi tantangan serius berupa rendahnya tingkat pembayaran kredit, rendahnya literasi keuangan, keterbatasan akses informasi, serta persaingan dengan lembaga keuangan formal. Peningkatan kapasitas LPD menjadi penting untuk memperkuat layanan keuangan inklusif dan mendorong pertumbuhan ekonomi lokal berkelanjutan. Program pengabdian masyarakat dirancang dengan pendekatan terpadu: (1) sosialisasi kepada pemangku kepentingan, (2) pelatihan staf LPD dalam manajemen kredit dan penggunaan Sistem Informasi Manajemen Kredit (SIMK) berbasis teknologi, (3) implementasi sistem di lingkungan LPD, (4) pendampingan selama fase transisi, dan (5) evaluasi hasil serta keberlanjutan program. Pendekatan ini menekankan pada penguatan kapasitas internal, keterlibatan komunitas, dan pemanfaatan teknologi sebagai alat penguatan administrasi dan akuntabilitas. Hasil evaluasi menunjukkan perbaikan pada kinerja operasional LPD, peningkatan kepercayaan anggota terhadap layanan keuangan desa, serta peningkatan dalam pengelolaan kredit. Dampaknya berkontribusi terhadap peningkatan inklusi keuangan dan partisipasi aktif masyarakat dalam kegiatan ekonomi lokal. Temuan ini membuktikan bahwa pendekatan berbasis komunitas yang mengintegrasikan penguatan kapasitas manusia dan digitalisasi sistem keuangan desa dapat menjadi model yang efektif dan relevan untuk direplikasi di wilayah lain yang menghadapi tantangan serupa.
Co-Authors Azis, Ita Silvia Azita Azis, Ita Sylvia Azita Dewi Soraya Ganawati, Nengah I Made Jamin Yasa Ida Ayu Dinda Prinka Maharani Indah Permata Sari Ita Sylvia Azita Azis Jamin Yasa, I Made Kartana, I Wayan Meitri, Ida Ayu Srie Nengah Ganawati Nitiwidari, Dewa Ayu Putu Putra, I Made Wianto Riasning, Ni Putu Senimantara, I Nyoman Setena, I Made Soraya, Dewi Subekti , Imam Sudarma , I Made Yasa, I Made Jamin