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Pendampingan Manajemen BUMDesa Jagaddita Dan Peningkatan Kemampuan Calistung Siswa SDN 1 Meliling, Kecamatan Kerambitan, Kabupaten Tabanan: Pengabdian I Made Aditya Wardana; I Gede Cahyadi Putra; Dewa Made Dwicky Putra Nugraha
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5096

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Meliling, Kecamatan Kerambitan, Kabupaten Tabanan. Fokus kegiatan adalah pendampingan manajemen Badan Usaha Milik Desa (BUMDesa) Jagaddita dan peningkatan kemampuan membaca, menulis, serta berhitung (calistung) siswa di SDN 1 Meliling. Permasalahan utama yang dihadapi BUMDesa adalah pengelolaan keuangan yang masih manual, kurangnya aturan baku organisasi, keterbatasan dalam pemasaran digital, serta belum adanya katalog produk. Sementara itu, di bidang pendidikan, siswa SDN 1 Meliling memiliki kemampuan calistung yang masih rendah, pembelajaran cenderung monoton, sarana peraga kurang memadai, serta literasi digital guru masih terbatas. Metode kegiatan meliputi observasi awal, pelatihan, pendampingan, dan evaluasi. Pada BUMDesa, diberikan pelatihan manajemen keuangan, penyusunan SOP, serta strategi pemasaran digital melalui media sosial. Pada SDN 1 Meliling, dilakukan pendampingan pembelajaran dengan metode kreatif, pelatihan guru terkait media ajar, serta penyediaan sarana edukasi sederhana. Hasil kegiatan menunjukkan adanya peningkatan keterampilan manajemen keuangan BUMDesa, terbentuknya akun media sosial untuk promosi, serta meningkatnya motivasi dan kemampuan siswa dalam calistung. Kegiatan ini memberikan dampak positif dalam mendorong pertumbuhan ekonomi desa melalui penguatan BUMDesa serta peningkatan kualitas sumber daya manusia melalui pendidikan dasar.
The Effects of Profitabilitas and Activity Ratio Toward Firms Value With Stock Price as Intervening Variables I Gusti Ngurah Bagus Gunadi; I Gede Cahyadi Putra; Ida Ayu Nyoman Yuliastuti
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): February 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i1.736

Abstract

The purpose of this paper is to discuss the effect profitability ratios and activities on firms’ value with stock prices as intervening variable. The study was conducted for 10 years on 39 property, real estate and building construction companies listed on the Indonesia Stock Exchange. The results showed profitability and activity had a positive effect on stock prices, but did not affect the value of the company. Stock prices are able to mediate the effect of profitability and activity on firm value. The research implications show that the higher profitability and activity ratios cause stock prices to rise and result in an increase in the value of the company.
Intellectual Capital and Financial Sustainability I Gede Cahyadi Putra; Ni Luh Putu Wiagustini; I Wayan Ramantha; Ida Bagus Panji Sedana
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 5, No 2 (2022): June 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v5i2.1590

Abstract

 The competition among companies in the industrial era 4.0 no longer relies on ownership of tangible assets but on the ability to control information, develop innovation, manage organizations and own resources. Companies increasingly emphasize the importance of knowledge assets to improve their performance and sustainability. The purpose of this study is to figure out the effect of intellectual capital, consisting of human capital, structural capital and relational capital on marketing performance, financial strategy performance and financial sustainability. The research was conducted in rural banks, which also known as Bank Perkeditan Rakyat (BPR) operating in Bali. The data analysis technique used SEM PLS. The results showed that human capital and relational capital positively effects marketing performance, financial strategy performance and financial sustainability. Meanwhile, the relational capital variable does not have effect on financial strategy performance and financial sustainability. Keywords: Financial Strategy Performance, Financial Sustainability, Intellectual Capital, Marketing Performance, Rural Bank
The Role of Good Corporate Governance in Enhancing the Performance of Village Credit Institutions I Gede Cahyadi Putra; I Ketut Sunarwijaya; I Gusti Ngurah Bagus Gunadi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): February 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i1.1036

Abstract

Good corporate governance is corporate governance that explains the relationship between all interested parties in a regulated and organized business. The principles of good corporate governance should be also applied by village credit institutions to improve their performance. This research aims to examine and obtain empirical evidence of the influence of good corporate governance principles, including transparency, accountability, responsibility, independence, and fairness, on the performance of village credit institutions in Blahbatuh District. This study involved 36 samples of village credit institutions with 108 respondents, determined by saturated sample techniques. The data were analyzed by multiple linear regression after instruments and classical assumption testings. The results showed that the principles of good corporate governance have a positive effect on the performance of village credit institutions in Blahbatuh District.
Empowerment Program, Entrepreneurial Competence and Business Growth SMEs in Denpasar I Gede Cahyadi Putra; Putu Kepramareni; Ni Nyoman Ayu Suryandari
Asia Pacific Journal of Management and Education (APJME) Vol 2, No 2 (2019): July 2019
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v2i2.557

Abstract

The purpose of this study is first to measure the extent of direct influence of empowerment programs on entrepreneurial competence and growth of micro, small and medium enterprises and indirect influence of empowerment program on the growth of SMEs through business competence variable. The second provides recommendations for the implementation of empowerment programs that are more appropriate to the needs of SMEs. The research location in Denpasar City with the number of samples of 100 entrepreneurs who have got the empowerment program. Data analysis technique to test the relationship model between variables is Structural Equation Modeling using Partial least Square program.
Corporate Governance and Financial Performance in Rural Banks: Evidence from Indonesia I Gede Cahyadi Putra; I Kadek Bagiana; Ida Ayu Nyoman Yuliastuti; Made Edy Septian Santosa; I Nyoman Putra Yasa
Shirkah: Journal of Economics and Business Vol. 11 No. 2 (2026)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/shirkah.v11i2.1162

Abstract

Rural banks face increasing financial and digital risks, yet limited evidence exists on how fintech adoption, risk management, and corporate governance affect their financial performance. This study aims to fill the gap in the existing literature by examining the role of corporate governance in rural banks as one of the organizational mechanisms that can convert the banks’ internal capacities to financial performances. A cross-sectional quantitative survey was conducted among 129 rural banks in Bali, Indonesia, by purposively adopting a saturated sampling technique. Each bank was requested to provide one director and one commissioner. Based on the sampling frame of 129 banks, 258 surveys were distributed. Of those, 242 surveys were file completed. Using PLS-SEM, the data received were analyzed. The results revealed that needs-based risk management positively impacts financial performance. On the contrary, fintech adoption did not exhibit a significant impact on financial performance. Corporate governance systems positively impact the relationships between risk management and financial performance, but do not moderate fintech adoption. This study contributes to the existing literature by adopting the Resource-Based View to demonstrate the asymmetric impact of corporate governance on rural banks' risk-management systems to financial performances, but not positively impact fintech adoption. From a practical viewpoint, rural banks should perceive risk oversight from a governance-based perspective and embrace a combination of adequate digital infrastructure, workforce, integrated systems, and digital-risk governance.
KETEPATAN PEMBERIAN OPINI AUDIT: KAJIAN BERDASARKAN PENGETAHUAN, KEAHLIAN, PENGALAMAN DAN KOMPETENSI AUDITOR I Gede Cahyadi Putra; I Ketut Sunarwijaya; Ni Wayan Aristiana Wati
Solusi Vol. 18 No. 2 (2020): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i2.2304

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan akuntansi dan auditing, keahlian, pengalaman, dan kompetensi auditor   terhadap ketepatan pemberian opini audit pada Kantor Akuntan Publik di Bali. Populasi pada penelitian ini adalah sebanyak 13 Kantor Akuntan Publik dengan jumlah responden sebanyak 112   orang. Metode penentuan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan akuntansi dan auditing dan keahlian audit berpengaruh positif terhadap ketepatan pemberian opini audit sedangkan pengalaman dan kompetensi auditor tidak berpengaruh.  Kata kunci: opini audit, pengetahuan, keahlian, pengalaman, kompetensi.
Co-Authors A.A. Putu Wiwik Sugiantari Ananda, Komang Dean Anik Yuesti Astakoni, I Made Purba Ayu Anggreni, Ni Kadek Ayu Eka Septyani Budanti, Ni Putu Lion Chandra, Vony Surya Choirul Nikmah Desak Made Mya Yudia Sari Desy Wedasari Dewa Made Dwicky Putra Nugraha Dominicus Djoko Budi Susilo Erna Pasanda Gine Das Prena Gusti Ayu Muni Kharisma Nilla Sari Gusti Ayu Putu Wulan Rahmasari I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Putu Eka Budiyasa I Gusti Agung Ayu Istri Lestari I Gusti Ayu Agung Diah Pradnya Putri I Gusti Ayu Agung Omika Dewi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Bagus Gunadi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana I Ketut Setia Sapta I Ketut Sudipta Giri I Komang Oka Permadi I Made Aditya Wardana I Made Bayu Wisnawa I Made Dauh Wijana I Made Elly Virnawan I Made Kristiadi Putra I Made Tamba I Nengah Aristana I Nengah Suardhika I Nyoman Putra Yasa I Putu Angga Purnamayanta I Wayan Aditya Pratama I Wayan Ari Perdana I Wayan Eka Artajaya I Wayan Gde Wiryawan I Wayan Oka Putra Suartama I Wayan Ramantha I.A Rayhita Santhi Ida Ayu Nirma Prameswari Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari Ida Bagus Ngurah Ida Bagus Panji Sedana Intiyas Utami Ita Puspita Dewi, Ni Wayan Jayatri, Luh Dwi Kadek Apriada Kadek Apriada Kadek Apriada, Kadek Kadek Selpiana Dewi Ketut Tanti Kustina Ketut Trisnayani Ketut, Sunarwijaya Komang Ani Tri Cahyanti Komang Dean Ananda Krisnanda, Rama Adi Krista Elnina Anggreni Luh Gde Novitasari Luh Komang Merawati Luh Putu Rimas Putri Wahyuni Made Edy Septian Santosa, Made Edy Septian Made Pradnyan Permana Usadi Manuari, Ida Megayani, Ni Kadek Muhammad Faiz Al Fatih Nengah Landra Ni Kadek Dewi Puspayanti Ni Kadek Diah Meilina Dewi Ni Kadek Diastuti Ni Kadek Dwi Putri Juliantari Ni Kadek Ella Silvia Ni Kadek Handayani Ni Kadek Megayani Ni Kadek Vina Angelica Putri Ni Ketut Emayanti Ni Ketut Ningsih Parwati Ni Ketut Yuni Dewantari Ni Komang Adung Saptani Ni Komang Ayu Tri Utami Ni Luh Ari Yusasrini Ni Luh Komang Tri Nita Widnyani Ni Luh Putu Wiagustini Ni Luh Yonny Kaswari Ni Made Adelia Andika Putri Ni Made Dwi Puspitawati Ni Made Indah Rinita Santi Ni Made Sintya Surya Dewi Ni Nyoman Ayu Suryandari NI PUTU AYU MIRAH MARIATI Ni Putu Cempaka Dharmadewi Atmaja Ni Putu Eka Diah Pramesti Dewi Ni Putu Eka Wahyuni Ni Putu Eva Widnyani Ni Putu Ira Cantika Ni Putu Shinta Dewi Ni Putu Yuria Mendra Ni Wayan Aristiana Wati Ni Wayan Putri Atriani Dewi Ni Wayan Rustiarini Nyoman Widnyani Nyoman Yudha Astriayu Widyari Primadona, Ida Ayu Lidya Putrawan, I Gusti Ngurah Putu Asrilia Cahyani Putu Ayu Diah Widari Putri Putu Cahya Putri Putu Diah Asrida Putu Diah Kumalasari PUTU IKA WAHYUNI Putu Kepramareni Putu Wenny Saitri Putu Widhi Ekawati Rama Adi Krisnanda Romaito Situmeang Sang Ayu Made Wiska Sari, Gusti Ayu Muni Kharisma Nilla Septyani, Ayu Eka Setini, Made Trisnayani, Ketut Widya Wati Ni Putu Wiska, Sang Ayu Made Wulandari, Putu Riska Yuria Mendra, Ni Putu