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Penerapan Inovasi Desain Kemasan Sebagai Branding Produk Abon Tuna Kelompok Amertha Segara Tanjung Benoa, Bali Puspaningrum, Dylla Hanggaeni Dyah; Suryantari, Eka Putri
I-Com: Indonesian Community Journal Vol 5 No 4 (2025): I-Com: Indonesian Community Journal (Desember 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/i-com.v5i4.8452

Abstract

Masyarakat pesisir Tanjung Benoa, Badung, Bali, yang tergabung dalam Kelompok Amertha Segara bertujuan membuat abon ikan tuna. Tahun 2025 dan 2026 Dinas Kesehatan Badung menunjuk kelompok sebagai penyedia abon tuna dalam setiap kegiatan posyandu di wilayah Badung. Ini membuka peluang dalam promosi produk. Namun, kemasan yang kurang inovatif dan informatif menjadi kendala utama dalam branding dan pemasaran. Pengabdian masyarakat bertujuan mengatasi permasalahan tersebut melalui pengembangan inovasi desain kemasan. Metode pelaksanaannya meliputi survei, edukasi, pengembangan desain label kemasan. Transfer pengetahuan diukur menggunakan kuesioner pretest dan posttest terhadap 20 anggota. Hasil menunjukkan peningkatan pengetahuan yang signifikan mencapai 80%, dengan nilai Hake's Gain 0,8 (peningkatan tinggi). Produk akhir dari kegiatan ini adalah desain kemasan baru berbahan nilon berukuran 13x20 cm, glossy, dilengkapi zipper lock, dan tabel Informasi Nilai Gizi (ING) untuk produk 100g. Kemasan yang sesuai standar diharapkan dapat berfungsi optimal sebagai media branding dan promosi yang efektif untuk mendukung pemasaran produk kelompok.
Ethnomethodological Study of The Disclosure of Good Government In Cingkreman Practices Suryantari, Eka Putri; Cahyadi, Diah Citra Resmi; Suarjana, I Wayan
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 1 (2026): February
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i1.2031

Abstract

Background: This study aims to reveal the existence of good governance practiced in cingkreman, namely the practice of family financial planning based on social values, cultural life and religious activities of Hindus carried out by community groups in a community based on group beliefs and agreements. Method: This research is a qualitative study using an interpretive paradigm and an ethnomethodological approach. Data collection was conducted through observation, in-depth interviews, and documentation. Data analysis was then carried out using Garfinkel Analysis. Results: The results of this study successfully revealed the existence of good governance in Sekaa Cingkreman. The findings of this study provide an overview that the good governance implemented in Sekaa Cingkreman is a crucial foundation for realizing the sustainability of an informal organization formed from shared interests and social agreements, namely conducting financial planning to meet the needs of implementing religious and cultural activities. Conclusion: This research provides theoretical implications and enriches the study of good governance and plays a role in the sustainability of the cingkreman practice as a culture-based financial planning practice. Therefore, it can be used in future scientific studies in culturally-based financial planning research and research on good governance. The novelty of this research is that it reveals the application of good governance in a culture-based financial planning practice carried out by parties who are members of the Sekaa Cingkreman
Credit Risk and Liquidity Risk with Firm Size as Moderator Variable on Profitability in State-Owned Banking Dewi, Gusti Ayu Putri Pradnya; Pradnyani, Ni Luh Sri Purnama; Suryantari, Eka Putri
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.53-67

Abstract

This study aims to examine the effect of credit risk and liquidity risk on profitability, with firm size as a moderating variable, in state-owned banks listed on the Indonesia Stock Exchange during the 2015–2024 period. The objective of this study is explicitly to analyze both the direct effects of financial risks and the moderating role of firm size in influencing bank profitability, providing a more comprehensive understanding of banking performance. The study provides a comprehensive understanding of how firm-specific characteristics influence the relationship between financial risks and profitability. Grounded in Agency Theory, this study emphasizes that information asymmetry between principals and agents can lead to inefficient risk-taking decisions, where credit risk (proxied by Non-Performing Loans/NPL) and liquidity risk (proxied by Loan to Deposit Ratio/LDR) directly affect profitability (measured by Return on Assets/ROA) through increased costs and reduced financial efficiency. Firm size, measured as the natural logarithm of total assets, is expected to moderate these relationships because larger banks generally possess stronger asset structures, better governance mechanisms, and greater risk absorption capacity. A quantitative approach was employed using secondary data from the annual reports of four state-owned banks over a ten-year period, specifically covering the 2015–2024 observation years, resulting in 40 observations, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS version 4.1.1.6. The findings indicate that credit risk and liquidity risk have a significant negative effect on profitability, while firm size significantly weakens this negative impact, demonstrating a quasi-moderating role. This indicates that firm size acts as a buffering variable that reduces the intensity of risk effects rather than eliminating them entirely, highlighting its strategic importance in banking stability. The study contributes both theoretically and practically by strengthening the application of Agency Theory in explaining risk–profitability relationships and by providing empirical evidence on the moderating role of firm size in state-owned banks in Indonesia, which remains relatively underexplored in prior research.
Co-Authors AA Krisna Murti Adino Pote, Makson Agustina Ira Puspa Damayanti Alphonsius Umbu Manja Andari, I Gusti Agung Ayu Anggi Andriyani Ardika, I Gusti Ngurah Putu Arisya, Ezra Filia Artaninggrum, Rai Gina Astuti, Ni Kadek Ayu Widya Baran, Gerald Felix Cahyadi, Diah Citra Resmi Cahyadi, Luh Diah Citra Resmi Christimulia Purnama Trimurti Citra Resmi Cahyadi, Luh Diah Citraresmi, Luh Diah Dede, Krisantus Markus Depores, Maria Jista Desmon Atventius Noel Fanggi Deviana, Kristina Dewa Putu Oka Prasiasa Dewi, Gusti Ayu Putri Pradnya Dewi, Ni Luh G. S. Dwijayanti, Ni Made Karina Dylla Hanggaeni Dwi Puspaningrum Dylla Hanggaeni Dyah Puspaningrum Dylla Hanggaeni Dyah Puspaningrum Elisabeth Bernadeta Goda Erviani , Ni Putu Erviani, Ni Putu Febby Ica Cahyani Fransiska Nangus Gayatri Gayatri Gusti Agung Mirah Arinda Hanipa, Petronela Harefa, Hercus Roy Martin Harianti Harianti Hieronimus Banggur I Gst. Ayu Ika Monika P I Kadek Dwipayana Pramudia I Ketut Muka I Ketut Sirna I Made Wisnu Adhi Putra I Nyoman Tingkes I Putu Gede Ari Setiawan I PUTU SUDANA I Wayan Suardana I WAYAN SUARJANA I Wayan Suarjana IWK Teja Sukmana Janurini, Ni Wayan Putri Jayanti, Ni Kadek Nadia Dwi Kadek Mesy Terisiana Kartika, Nyoman Putri Katrina Nofita Sari Krismawintari, N.P.D. Kusuma, Nathania Eka Putri Lidia Rante Ledatu Luh Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Made Yessi Puspitha Marhaendra, Tjokorda Bagus Putra Marselina Pora Martini, Ni Ketut Matilda, Yuliana Nanda Maratus Solikha Nanda Maratusolekhah Ni Kadek Indi Aryanti Ni Ketut Martini Ni Ketut Rasmini Ni Komang Nilawati Astuti Ni Luh Putu Ari Santi Dewi Ni Luh Putu Pradnya Dewi Ni Luh Putu Sri Purnama Pradnyani Ni Luh Putu Suarmi Sri Patni Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Luh Utari Sumadewi Ni Luh Utari Sumadewi Ni Made Ruastiti Ni Made Suartini Ni Putu Erviani Ni Putu Rani Artha Mevia Dewi Patricia Sandrikha Naro Pradnyani, Ni Luh Putu Sri P. Pradnyani, Ni Luh Sri Purnama Prastyadi Wibawa Rahayu Purnama Sari, Ni Putu Elia Puspita Dewi, Ni Nyoman Ayu Putra, Renaldi Syahranie Putri, Ayu Dita Karolina Putri, Hananya Prastita Putri, Jesica C. Putu Angga Wiradana Putu Aristya Adi Wasita Putu Chris Susanto Rai Gina Artaninggrum Rai Gina Artaningrum Rizki Firmansyah Ruta, I Made Sanosa, Welly Sion Setianingsih, Ni Made Ari Sumadewi, Ni Luh Utari SUSANTI Tamo Inya, Debiana Tangi, Venansia Eno Tjokorda Bagus Putra Marhaendra Waru, Yosefina Wasita, Putu Aristya Adi Yanika Susan Alexander Yeyen Komalasari