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PKM Pemberdayaan UMKM Jajan Tradisional di Kelurahan Kawan Bangli Agus Darma Yoga Pratama; I Gusti Ayu Agung Dian Susanthi; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 5 No. 2 (2024)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/licosjournal.5.2.2024.59-63

Abstract

Di Bali, khususnya di Kelurahan Kawan, Kabupaten Bangli, terdapat banyak UMKM yang memproduksi jajanan tradisional. Masyarakat di Kelurahan Kawan berperan besar dalam memproduksi dan melestarikan jajanan tradisional Bali, salah satunya adalah Kelompok Usaha Kawan. Namun, kelompok usaha ini memiliki beberapa permasalahan, seperti kurangnya branding produk melalui pembuatan logo produk, kemasan, promosi media sosial dengan bahasa iklan yang menarik, dan keterbatasan peralatan sehingga kelompok ini tidak bisa berkembang dalam hal pangsa pasar dan varian produk. Terdapat beberapa metode yang dilakukan oleh tim PKM untuk mengatasi permasalahan mitra yaitu melakukan pelatihan dan pendampingan dalam pembuatan bahasa iklan dengan membuat konten dalam bentuk foto dan video, pencatatan arus kas keuangan, dan program bantuan peralatan. Hasil dari kegiatan ini yaitu peningkatan penjualan yang dihasilkan oleh mitra melalui perluasan pasar dengan menggunakan media sosial sebagai ajang branding dan promosi melalui konten-konten yang menarik. Selain itu, mitra juga mengalami perubahan dalam mengelola keuangan pribadi dan keuangan dalam usahanya sebagai hasil dari adanya pelatihan pencatatan arus kas.
PKM Pemberdayaan UMKM Anyaman Sokasi Desa Kawan Bangli I Nyoman Kardana; I Gusti Ngurah Adi Rajistha; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 5 No. 2 (2024)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/licosjournal.5.2.2024.40-45

Abstract

Desa Kawan, yang terletak di Kabupaten Bangli, memiliki beberapa UMKM yang memproduksi kerajinan tangan tradisional khas Bali, terutama anyaman sokasi. Meskipun berperan penting dalam pelestarian budaya lokal, UMKM Anyaman Sokasi Tradisional menghadapi berbagai tantangan, seperti kurangnya pemahaman mengenai bahasa iklan untuk promosi dan pelabelan produk, keterbatasan inovasi motif, serta belum adanya sistem pembukuan keuangan yang memadai. Untuk mengatasi masalah tersebut, dilakukan pelatihan dan pendampingan dalam penggunaan bahasa iklan untuk pembuatan konten promosi audiovisual dan labeling produk sebagai upaya branding. Selain itu, diberikan bantuan bahan seperti bambu dan cat pewarna untuk memfasilitasi inovasi motif anyaman. Pendampingan pencatatan arus kas juga dilakukan untuk memantau pengeluaran dan pemasukan usaha. Hasil dari kegiatan ini menunjukkan bahwa mitra mampu mempromosikan produknya dengan lebih efektif melalui penggunaan bahasa iklan yang tepat, yang berdampak pada peningkatan penjualan melalui media sosial. Labeling produk membantu branding dan memperluas pasar, sementara pencatatan arus kas mempermudah mitra dalam mengelola keuangan usahanya.
PENGELOLAAN KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA DAN STRATEGI PEMASARAN DALAM MENGUKUR KINERJA USAHA MIKRO KECIL MENENGAH (UMKM) Ni Made Suindari; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.148-154

Abstract

Abstract To produce good performance, UMKM entrepreneurs must know how to manage their business finances. UMKM with good performance will have high competitiveness. To realize this, quality human resources are needed. In addition, in order to be able to develop SMEs, they are required to be creative and innovative in developing effective marketing strategies in order to produce good business performance. A UMKM will be difficult to develop if its business actors do not know how to market an effective product. This research aims to explore the effects of financial management, human resource competencies and marketing strategies on UMKM performance. This research uses 99 samples, namely the trade sector UMKMs that are included in the Denpasar Cooperative SMEs. Determination of the sample using the Slovin formula and the sampling technique used is simple random sampling. Data collection techniques were carried out by distributing questionnaires to the survey method. To answer the research hypothesis using analytical tools, namely multiple linear regression. The results showed that financial management, human resource competencies and marketing strategies had a positive effect on MSME performance. Keywords: Financial management, human resources competence, marketing strategies, UMKM performance Abstrak Untuk menghasilkan kinerja yang baik pelaku UMKM harus tahu bagaimana cara mengelola keuangan usahanya. UMKM dengan kinerja yang baik akan memiliki daya saing yang tinggi. Untuk mewujudkan hal itu dibutuhkan sumber daya manusia yang berkualitas. Selain itu, agar mampu berkembang pelaku UMKM dituntut untuk kreatif dan inovatif dalam menyusun strategi pemasaran yang efektif agar menghasilkan kinerja usaha yang bagus. Sebuah UMKM akan sulit berkembang jika pelaku usahanya tidak mengetahui bagaimana cara memasarkan suatu produk yang efektif. Penelitian ini bertujuan untuk menggali pengaruh pengelolaan keuangan, kompetensi sumber daya manusia dan strategi pemasaran pada kinerja UMKM. Penelitian ini menggunakan 99 sampel yaitu UMKM sektor perdagangan yang termasuk dalam UMKM binaan Koperasi Kota Denpasar. Penentuan sampel menggunakan rumus slovin dan teknik sampling yang digunakan adalah simple random sampling. Teknik pengumpulan data dilakukan dengan penyebaran kuesioner dengan metode survei. Untuk menjawab hipotesis penelitian menggunakan alat analisis yaitu regresi linear berganda. Hasil penelitian menunjukkan bahwa pengelolaan keuangan, kompetensi sumber daya manusia dan strategi pemasaran berpengaruh positif pada kinerja UMKM. Kata Kunci: Pengelolaan keuangan, kompetensi sumber daya manusia, strategi pemasaran, kinerja UMKM
AUDIT REPORT LAG IN BANKING COMPANIES: AN INDONESIAN EVIDANCE Made Christin Dwitrayani; Putu Mega Juli Semara Putra; I Made Sudiartana; Ni Made Rai Juniariani
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.291-306

Abstract

The information contained in a company's financial reports can be useful if it is presented accurately and on time when needed by users of financial reports such as creditors, investors, auditors, government, society, and other parties as a basis for making decisions. The inaccuracy of the audit report (audit report lag) will have an impact on the company's credibility. Timeliness in completing a financial report audit is seen from the date of the company's financial report to the date of the independent auditor's report. This research was conducted to deetermine the effect of profitability, solvency, company size, auditor reputation, and audit opinion on audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 47 banking companies registered on the IDX in 2020-2022. The sample in this research was 4 companies determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the variables profitability, company size, and auditor reputation have a negative effect on audit report lag, while solvency and audit opinion do not affect audit report lag in banking companies listed on the Indonesia Stock Exchange in 2020-2022.
DAMPAK KUALITAS PRODUK, HARGA DAN WORD OF MOUTH TERHADAP MINAT BELI KONSUMEN PADA UD CATUR PUTRA DI MENGWI BADUNG Made Setena; Ni Putu Sri Mariyatni; Ni Made Rai Juniariani
Warmadewa Management and Business Journal (WMBJ) Vol. 4 No. 2 (2022)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.4.2.2022.112-121

Abstract

The purpose of this study was to examine the impact of product quality, price and word of mouth on consumer purchasing power at UD Catur Putra in Mengwi Badung. Marketing is the key to success of a business organization. Marketing management in era 4.0 besides being able to a competitor, is also capable of being an innovator able to adapt to available technological advances so that promotions related to the products offered besides being offline can also be done online (via social media). UD Catur Putra which is enganged in the production of Balinese gamelan has an obligation to meet consumer buying interest. The factors that can influence consumer buying interest are: product quality, price, and word of mouth. The results of multiple linear regression analysis show a positive direction between product quality, price and word of mouth on consumer buying interest. Thus, it can be stated that the level of consumer buying interest is influenced jointly by product quality, price and word of mouth. The F-test is a test of the significance of multiple linear regression coefficients obtained by F-count 18,151 > F-table 3,093 indicating that it is true that there is a simultaneous significant effect between product quality, price and word of mouth on consumer buying interest. Significance test using t-test the obtained t-count values for variables are 2.381, 2.268 and 3.729 > t-table 1.661 indicating that it is true that there is a significant positive influence individually between product quality, price and word of mouth on consumer buying interest.
Pemberdayaan UMKM Kue Tradisional di Desa Taman Bali Agus Darma Yoga Pratama; I Gusti Ayu Agung Dian Susanthi; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 4 No. 2 (2023): Linguistic Community Service Journal
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/licosjournal.4.2.2023.30-38

Abstract

Program Kemitraan Masyarakat di Desa Taman Bali Kabupaten Bangli ini melibatkan kelompok UMKM yaitu Warung Dedari yang lokasinya dekat dengan tempat wisata Air Terjun Dedari. Kelompok UMKM ini menyediakan kuliner khas Bali. Beberapa masalah yang dihadapi oleh mitra, yaitu kebutuhan dalam hal promosi berupa konten audiovisual, perlunya pengetahuan dan kemampuan bahasa Inggris dalam memberikan pelayanan prima kepada konsumen khususnya turis asing yang datang ke Warung Dedari, perlunya menu dalam bentuk QR code dan hardcopy dalam bahasa Indonesia dan bahasa Inggris, dan perlunya pembayaran digital yaitu Qris. Metode pelaksanaan program ini adalah dengan melaksanakan pendampingan dan pelatihan Bahasa Inggris kepada para pegawai. Ada 4 (empat) program yang diajukan yaitu, pertama berupa program pendampingan pembuatan konten audiovisual berupa pengambilan video, editing, dan pengisi suara sebagai media iklan. Kedua, pelatihan dan pendampingan penggunaan bahasa Inggris dalam memberikan pelayanan prima kepada turis asing yang datang. Ketiga, pembuatan QR code dan hardcopy untuk tampilan daftar menu dalam bahasa Indonesia dan bahasa Inggris. Keempat, pembuatan alat pembayaran digital yaitu Qris. Tim PKM juga memberikan bantuan dekorasi untuk mempercantik tampilan Warung Dedari, sehingga terlihat lebih menarik dan rapi. Luaran yang dicapai yaitu mitra dapat memproduksi iklan promosi berupa konten audiovisual secara mandiri, dapat memberikan pelayanan prima, serta dapat memperbarui tampilan menu QR code yang telah dibuat apabila terdapat penambahan maupun pengurangan daftar menu yang disediakan.
PEMBERDAYAAN PEMANDU WISATA DI KOTA HO CHI MINH, VIETNAM Agus Darma Yoga Pratama; I Nyoman Kardana; I Made Astu Mahayana; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 6 No. 1 (2025)
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/licosjournal.6.1.2025.28-33

Abstract

Keterampilan komunikasi yang baik dalam Bahasa Indonesia sangat penting bagi pemandu wisata di Ho Chi Minh, Vietnam, untuk menjelaskan sejarah, budaya, dan keunikan lokal kepada wisatawan Indonesia. Namun, variasi Bahasa Indonesia, termasuk bahasa informal dan gaul, sering menjadi tantangan yang menghambat komunikasi. Untuk mengatasi hal ini, program pelatihan intensif dan pengembangan materi bahasa Indonesia untuk pemandu wisata di Golden Saigon Travel dilaksanakan. Program ini mencakup pelatihan bahasa formal dan informal, serta pemahaman budaya lokal. Hasilnya, program ini meningkatkan keterampilan komunikasi pemandu wisata, mengurangi miskomunikasi, dan mendorong pengalaman wisata yang lebih baik bagi wisatawan Indonesia, sehingga berdampak positif pada daya tarik pariwisata lokal
Pemberdayaan Masyarakat Untuk Pelestarian Kain Tenun Cagcag Sebagai Warisan Budaya di Desa Pejeng Kangin Gianyar Bali Agus Darma Yoga Pratama; I Gusti Ayu Agung Dian Susanthi; Ni Made Rai Juniariani
Linguistic Community Services Journal Vol. 6 No. 2 (2025): Linguistic Community Services Journal
Publisher : Warmadewa Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/licosjournal.6.2.2025.55-60

Abstract

Tenun Cagcag is one of Bali's cultural heritage items that holds high aesthetic, historical, and spiritual value. The production of this weaving is carried out traditionally using handlooms (not machines) and is passed down through generations, primarily by Balinese women. The advent of modernization and shifting interests among the younger generation threaten the continuity of weaving skills. One active group in preserving this craft is Kelompok Tenun Merak Mas in Pejeng Kangin Village, Gianyar. This group faces several challenges, such as limited product innovation, conventional marketing methods, and unorganized financial management. On the other hand, there is a market opportunity arising from global trends favoring ethnic products based on local culture. To address these challenges and capitalize on these opportunities, community service activities (PKM) are conducted through an empowerment approach, which includes training in product diversification, creating a visual catalog, enhancing digital literacy, and training in cash flow recording and bilingual marketing promotions. This program supports the preservation of local culture and encourages the strengthening of community economies through innovation and culture-based promotional strategies. The results of this program include improvements in production with a 40% increase in sales, advancements in marketing through the use of social media as a promotional tool featuring product catalogs, and enhancements in business management with established cash flow from sales. The application of technology and innovation, both hard and soft, has proven relevant and can be directly implemented by the partners. Thus, cultural heritage like Tenun Cagcag not only remains preserved but also adapts and competes in the dynamics of the modern market.
Pengaruh Corporate Social Responsibility, Leverage dan Ukuran Perusahaan Terhadap Tax Avoi Dance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Periode 2014-2018 I Gede Aris Wirawan; Ni Nengah Seri Ekayani; Ni Made Rai Juniariani
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 3 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.3.2575.17-21

Abstract

This study is entitled "The Effect of Corporate Social Responsibility, Leverage and Company Size Against Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014-2018 Period. The aim of this research is to empirically test the effect of Corporate Social Responsibility, Leverage and Company Size on Tax Avoidance in Manufacturing Companies in the Consumer Goods Industry Sector Listed in BEI 2014–2018. The sampling method in this study used the positive isampling technique and obtained 21 companies that met the criteria identified as the sample of companies. The data that are used in this research are secondary data, such as financial report data, and other data that support this research. The data is obtained using the idocumentation technique. The analysis technique used in this study is the multiple linear irregularity analysis technique. The results of this study show that the variable corporeate is social irresponsibility and leverage has a significant negative effect on tax diavoidance. While the size of the company has a significant positive effect on tax iavoidance.
The Effect of Human Resource Competency and Internal Control System on Financial Statement Quality with Accounting Information System as a Moderating Variable I Kadek Agus Sumayasa; I Gusti Lanang Putu Tantra; Ni Made Rai Juniariani; I Wayan Kartana; A.A Bagus Amlayasa
International Journal of Entrepreneurship and Business  Management Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v5i2.1943

Abstract

Financial records are crucial for LPD because they demonstrate management's responsibility to the traditional village community, aid decision-making, and ensure transparent fund management. This study examines internal control mechanisms, human resource competence, and financial report quality in Gianyar Regency LPDs. The study sampled 103 of 270 participants. Purposive sampling was used. The survey included 103 Gianyar Regency LPD chairpersons. This study uses SmartPLS for SEM research. The study found that human resource competency, internal control systems, accounting information systems, and the effects of the internal control system on financial statements are all positive and significant.