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PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM Dewa Ayu Rumini; A.A. Media Martadiani; A.A. Bagus Amlayasa
Jurnal Akademika Vol 18, No 1 (2020): Februari 2020
Publisher : STIE Indonesia Malang

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency. Keywords: Financial Literacy, MSME Performance and MSME Sustainability

PEMBERDAYAAN PENGRAJIN KORAN BEKAS SATYA BALI KREATIF DI DESA SUMERTA KAUH KOTA DENPASAR Ida Ayu Surasmi; AA Media Martadiani; A.A Bagus Amlayasa; Nyoman Senimantara
JURNAL SEWAKA BHAKTI Vol 5 No 2 (2020): Sewaka Bhakti
Publisher : UNHI Press

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Craft products from used newspaper waste are classified as rare, because the process is very complicated and the results are high quality so that many consumers are interested, especially for religious ceremonies in Bali. In addition to producing handicraft products from used newspaper and plastic materials, Mitra Satya Bali Kreatif, also participates in providing education or education and training to the community. The problems faced by partners include the limited knowledge in calculating the Cost of Production in an accurate and precise manner and do not have a digital marketing system. The result of this community partnership program is that partners understand how to calculate the cost of goods manufactured accurately and accurately and precisely so that the selling price of handicraft products can compete competitively in the market, there is a desire from partners to increase the marketing of handicrafts that already use information technology and media communication social, as well as partner motions in realizing a more optimal KUEP, so that in the future it can be more effective and independent and sustainable

KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN ORANG PRIBADI Winny Aprilia Nurita Ujur Agun; Luh Kade Datrini; A. A. Bagus Amlayasa
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 6 No. 1 (2022)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.6.1.2022.23-31

Kepatuhan Wajib Pajak Orang Pribadi sangat diperlukan dalam membantu pemerintah dalamupaya peningkatan penerimaan negara dari segi pajak. Agar dapat memaksimalkan usaha dalampenerimaan pajak, pemerintah harus fokus terhadap upaya dalam meningkatkan penerimaan denganberbagai macam program. Edukasi dari pemerintah dilakukan secara rutin dengan metoda pelatihanlangsung ke wajib pajak untuk peningkatan pengetahuan, melaksanakan sosialisasi peraturanperpajakan termasuk sanksi perpajakan untuk mengupdate informasi pajak. Fenomena yang terjadidiperpajakan Indonesia belakangan ini membuat Wajib Pajak dan masyarakat ragu untuk membayarpajak. Fenomena ini dapat mempengaruhi tingkat kepatuhan wajib pajak. Teknik pengambilan sampeldilakukan dengan metode probability sampling melalui pendekatan simple random sampling (sampelacak sederhana) dengan jumlah sampel sebanyak 100 wajib pajak (wajib pajak orang pribadi yangterdaftar di Kantor Pelayanan Pajak Pratama Ruteng). Analisis yang digunakan dalam penelitian iniadalah analisis regresi berganda. Berdasarkan hasil analisis bahwa pengetahuan perpajakan, sosialisasiperpajakan, sanksi perpajakan, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhanwajib pajak didalam membayarkan pajaknya. Seorang wajib pajak harus memiliki pengetahuan tentangperpajakan baik berupa kewajiban, hak, dan sanksi yang akan didapat ketika melanggar norma-normayang ada dalam perpajakan.

PEMBERDAYAAN MANAJEMEN USAHA BERKELANJUTAN PENYANDANG DISABILITAS DI YAYASAN BHAKTI SENANG HATI, GIANYAR Ita Sylvia Azita Azis; I Made Jamin Yasa; Anak Agung Bagus Amlayasa
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.3268

Persons with disabilities have the same position, rights and obligations as non-disabled people. For the sustainability and safeguarding of the future of people with disabilities, it is necessary to improve life skills as a breakthrough. Life skills as a provision for treading independent life are very much needed in the community, especially people with disabilities.In this Community Partnership Program (PKM), the team collaborated with one of the foundations for persons with disabilities, Bhakti Senang Hati in Siangan Village, Gianyar-Bali, who needed various trainings to improve life skills and independence of persons with disabilities. One of the strategies that can be implemented is through empowerment of sustainable management where people with disabilities are given knowledge related to how to manage a business to survive, financial planning, and applying the concepts that the research team has provided in the form of training to make peanut brittle and cake laklak. The results of this PKM activity include increasing the ability of people with disabilities to make snacks that they can sell as an effort to foster the entrepreneurial spirit of people with disabilities at the Bhakti Senang Hati Foundation.

PEMBERDAYAAN INDUSTRI RUMAH TANGGA JAJAN BANTEN DI DESA UBUNG KAJA-DENPASAR I Nyoman Senimantara; Anak Agung Bagus Amlayasa; Ni Putu Riasning
JURNAL SEWAKA BHAKTI Vol 8 No 2 (2022): Sewaka Bhakti
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jsb.v8i2.3277

This religious culture is inseparable from the element of beauty and uniqueness of the ceremony (Banten) which is offered every time the ceremony takes place. The main element in every ceremony is the presence of sampyan (decoration of the leaves), fruit, and Banten snacks. It has become a culture in Bali that the offerings made always use snacks as a compliment. There are various types of Banten snacks, such as sun snacks, satuh, kaliadrem, and many more. However, what must be in every offering is snack uli (Jaja Uli) and Begina. IRT Jaja Uli Asanadi's business focuses on Jaja uli and this is an effort to preserve traditional snacks as a complement to the offering element in every yadnya ceremony. During this business, various problems can be identified that befall partners, namely the lack of purchasing power of partners in purchasing equipment resulting in low production activities, partners do not yet have an understanding regarding how to market products, where so far partners are still using the word-of-mouth marketing system. As a result of this PKM activity, partners are given education about how to market products only. Promotional programs through the affixing of business stickers can easily remember the business name and phone number, making it easier to place an order.

PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM DEWA AYU RUMINI; A.A. MEDIA MARTADIANI; A.A.BAGUS AMLAYASA
AKADEMIKA Vol. 18 No. 1 (2020): Februari 2020
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency.

Pemberdayaan Kewirausahaan Dan Pelatihan Penyusunan Laporan Keuangan Bagi Komunitas Usaha Minuman Cendol Di Desa Peguyangan Denpasar I Nyoman Senimantara; Ni Putu Riasning; Anak Agung Bagus Amlayasa
Jurnal Pengabdian Masyarakat Akademisi Vol. 2 No. 4 (2023)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v2i4.776

Selected:UMKM memiliki kontribusi yang besar dalam menyediakan lapangan pekerjaan dan pendapatan bagi masyarakat Indonesia. Selain itu, UMKM juga memegang peranan yang signifikan dalam perekonomian seperti penyerapan tenaga kerja, meningkatkan pembentukan Produk Domestik Bruto (PDB), nilai ekspor dan nilai investasi nasional. Peran UMKM sangat strategis dalam pembangunan ekonomi nasional. Salah satu UMKM yang berkntribusi adalah usaha minuman cendol. Keberadaan mitra yang terletak di Desa Peguyangan Kecamatan Denpasar Utara, pada umumnya dikelola secara mandiri. Masalah umum yang dihadapi mitra saat ini adalah dalam mengembangkan usahanya menjadi lebih besar. Produktivitas usaha mitra belum sepenuhnya memenuhi kriteria pasar, sebab dalam ukuran produktivitas usaha mitra tidak didukung dengan sumber daya pengetahuan dan tata kelola keuangan yang baik. Kredit usaha yang disalurkan mitra kepada pihak Bank selaku lembaga penyandang dana terbesar, belum bisa memenuhi tahapan-tahapan ataupun syarat-syarat wajib yang diserahkan oleh pihak bank terkait penyusunan laporan keuangan yang akuntabel dan transparan. Sehubungan dengan adanya permasalahan mitra, maka orientasi program adalah memberikan pendidikan dan pelatihan kepada mitra sebagai pelaku usaha mikro/jasa layanan, agar mampu menyusun laporan keuangannya secara mandiri dan bertanggung jawab. Sehingga kemampuan modal mitra usaha mikro/jasa layanan layak mengembangkan usahanya. Adapun solusi yang ditawarkan oleh pihak pelaksana pengabdian kepada masyarakat adalah penyusunan pelatihan laporan keuangan dengan teknik pembukuan sederhana. Penerapan IPTEKS yang dimaksudkan dalam kegiatan ini untuk membantu para pelaku usaha dalam mengelola keuangan usahanya secara mudah. Dengan maksud dan tujuan diberikannya pelatihan penyusunan laporan bagi mitra ini dapat membantu pelaku usaha dalam mengelola lalu-lintas keuangannya secara profesional. Adapun hasil dari kegiatan pengabdian ini adalah mitra memiliki pengetahuan dan pemahaman mengenai manajemen keuangan serta mampu menyusun laporan keuangan usahanya.

Empowerment of Statue and Tapel Crafts Business Groups in Batuan Village, Sukawati-Gianyar Amlayasa Anak Agung Bagus; A.A. Ayu Erna Trisnadewi; Desak Gde Dwi Arini
Community Service Journal of Law 42-48
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.3.2.2024.42-48

Creative industries in Batuan-Sukawati area has long been known and has good quality. One of them is the creative industry of statues and tapels. Balinese tapel’s are made of wood. The types of wood that are usually used as materials for making tapels include sandat and pule wood. To reduce the spooky feeling, the wood used is Sandat Wood and does not use Pule wood. This wood raw material must be brought in from other areas, because the wood in Batuan Village has been greatly reduced and can no longer meet production capacity and market demand. The results of field observations found several problems faced by partners. Partners often have difficulty in determining cash inflows and outflows accurately. The transaction recording process is still done manually or is still very simple so that the level of accuracy and effectiveness of transaction calculations is inadequate, and the level of efficiency of bookkeeping time is still relatively low, and partners do not yet have a business license. The solution provided is socialization in the form of literacy and assistance in business licensing as well as training in recording transactions and preparing simple financial reports. The results of community service activities are in the form of compiling practical guidelines for recording financial transactions that are clear and easy to follow, so that partners can record cash flow more accurately and efficiently. In addition, partners gain knowledge about the importance of having a business license.

PROFESSIONAL SKEPTICISM AND INTRINSIC MOTIVATION AS DRIVERS OF AUDITORS RESPONSIBILITY FOR FRAUD DETECTION Anak Agung Bagus Amlayasa; Ni Made Rustini; Imang Dapit Pamungkas; Sultan Syah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 3 (2025): September
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i3.7231

This study investigates the mediating roles of intrinsic motivation and professional skepticism in the relationship between self-efficacy and auditors’ responsibility in detecting fraud. Data were collected via an online survey, involving 110 auditors in Indonesia. The results showed that self-efficacy directly affected the intrinsic motivation variables and professional skepticism, but did not directly affect the responsibility of cheating detection. These findings support self-determination theory and social cognitive theory. Notably, intrinsic motivation and professional skepticism mediate the effect of self-efficacy on auditors' responsibility in detecting fraud. Academically, this study enriches auditing literature by showing how internal psychological traits impact ethical responsibilities. As self-efficacy alone does not directly affect detection responsibility, its influence is channeled through motivational and cognitive constructs. It addresses discussions on why self-efficacy fails to predict detection responsibility directly. From a practical standpoint, professional bodies and public accounting firms are encouraged to strengthen auditors’ self-efficacy, skepticism, and intrinsic motivation through targeted programs such as training, socialization, continuing education, and anti-fraud certification. In conclusion, the study confirms the multi-mediated model, where both intrinsic motivation and professional skepticism are are key in transforming self-efficacy into a strong sense of responsibility for fraud detection.

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