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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Jurnal Bisnis dan Kewirausahaan Bhakti Persada Jurnal Aplikasi IPTEKS SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Journal of Applied Sciences in Accounting, Finance, and Tax Madaniya Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax
Luh Mei Wahyuni
Politeknik Negeri Bali
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences

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Kepuasan Peserta Pelatihan Terhadap Pelaksanaan Pelatihan Bahasa Jepang di Desa Wisata Mas Ubud, Kabupaten Gianyar I Nyoman Meirejeki; I Wayan Nurjaya; Lien Darlina; Luh Mei Wahyuni
Bhakti Persada Jurnal Aplikasi IPTEKS Vol 6 No 2 (2020): November 2020
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v6i2.2080

Abstract

Dalam upaya meningkatkan kualitas sumberdaya manusia di bidang pariwisata, Desa Mas Ubud bekerjasama dengan Politeknik Negeri Bali, melakukan pelatihan Bahasa Jepang. Jumlah peserta pelatihan ditentukan oleh kepala desa, sebanyak 30 orang, diutamakan para pemilik homestay, sekaligus menjadi responden dalam penelitian ini. Data dikumpulkan dengan menggunakan kuesioner, observasi dan wawancara. Dalam menilai keberhasilan pelatihan ini akan dilihat dari 4 kompetensi yaitu kompetensi pedagogik, kompetensi professional, kompetensi kepribadian dan kompetensi sosial. Dari hasil analisis dengan metode Importance-Performance Analysis diperoleh nilai rata-rata sebesar 100,92%, artinya secara keseluruhan peserta pelatihan sudah puas terhadap kinerja pelatih, meskipun demikian ada satu kompetensi yang masih dianggap kurang yaitu kompetensi pedagogik dengan tingkat kesesuaian sebesar 99,72%. Untuk meningkatkan kualitas pelatihan, ada beberapa hal yang perlu mendapatkan perhatian yaitu: Keteraturan dan ketertiban penyelenggaraan pelatihan, pemanfaatan media dan teknologi pembelajaran, pemberian umpan balik terhadap tugas dan kemampuan memberi contoh relevan.
Measuring Bali State Polytechnic International Competitiveness through Balanced Scorecard Approach I Putu Mertha Astawa; Luh Mei Wahyuni
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 3 (2019): November 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.447 KB) | DOI: 10.31940/soshum.v9i3.1346

Abstract

This study aims to measure the achievement of the international competitiveness of Bali State Polytechnic (BSP) by utilizing four Balanced Scorecard (BSC) perspectives, namely: learning & growth, internal business process, customer, and financial. This study uses a qualitative approach that analyzes the performance of international competitiveness. Data was collected through observation techniques, questionnaires, and documentation. The study sample consisted of 135 people using the judgmental sampling technique and random sampling technique. Research respondents were Institutional Leaders, Head of Units, Head of Departments, Head of Study Programs, and Section Heads were 35 respondents and students were 100 respondents. The results of the study show that the performance of BSP in ​​building international competitiveness in the customer's perspective and financial perspective is still not good. As for the internal business perspective, and the perspective of growth and learning is bad. Poor performance has resulted the international competitiveness performance not achieving the target as stated in the strategic plan.
The Effect of Economic Growth and Locally Generated Revenue on Financial Independence on Regions in the Province of Bali Anak Agung Gde Mantra Suarjana; Ketut Arya Bayu Wicaksana; Luh Mei Wahyuni
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 3 (2019): November 2019
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v9i3.1441

Abstract

The purpose of this research are firstly to analyze the effect of economic growth on financial independence on regions in the Province of Bali, secondly to analyze the effect of locally generated revenue toward financial independence on regions in the Province of Bali, thirdly to analyze the effect of economic growth and locally generated revenue on financial independence on regions in the Province of Bali, and fourthly to analyze each regions financial independence in the Province of Bali. Samples collected using purposive sampling method for the last 5 (five) years from each region. The results show that economic growth positively significant affected financial independence of regions in the Province of Bali. The second result show that locally generated revenue has positive and significant effect on financial independence on regions in the Province of Bali. The third findings show that simultaneously economic growth and locally generated revenue have significantly positive effect on financial independence on regions in the Province of Bali. In general, financial independence of each region in the Province of Bali still depend on the central government. It concluded from the low and very low ratio of districts/cities financial independence. Only region of Badung have high ratio on financial independence thus the region of Badung’s locally generated revenue able to fund its own expenditure in their duty to perform regional autonomy.
Financial Ratio Analysis to Predict The Potential of The Company’s Financial Distress With Altman Z-Score Method at PT Bali Kulina Utama N L Erawati Utami; I M Sudana; L Mei Wahyuni
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.518 KB) | DOI: 10.31940/jasafint.v5i1.87-93

Abstract

Identification of potential financial distress in a company is an important step in predicting the company’s financial health condition. Financial distress conditions can occur before the company goes bankrupt which is marked by a decline in company finances. To deal with these conditions, the company is expected to be able to prepare a strategy to anticipate the occurrence of bankruptcy by analyzing financial ratios. This study aims to calculate, analyze, and classify the potential of financial distress at PT Bali Kulina Utama through financial ratios with the prediction model used is Altman Z-Score Modification method. Primary and secondary data obtained through interviews and documentation data collection techniques. The data analysis technique is descriptive qualitative by calculating each financial ratio that contained in the Altman Z-Score Modification model and calculating the Z-Score Modification equation to predict financial distress position. Based on the results, it can be concluded that the potential of financial distress at PT Bali Kulina Utama in 2018-2020 is in a non financial distress condition, because the Z-Score Modification equation value is in Z”-Score > 2,6.
Pendampingan Peningkatan Produksi dan Pengemasan Produk Usaha Donut dan Pizza di Silakarang Gianyar Luh Mei Wahyuni; Wayan Eny Mariani; Putu Gde Sukarata
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.276

Abstract

Pandemi Covid-19 telah membawa dampak signifikan pada segala lini kehidupan tidak terkecuali industri rumah tangga maupun usaha kecil mikro dan menengah (UMKM). Diperlukan perhatian khusus terhadap sektor ini karena kontribusi UMKM terhadap perekonomian nasional yang cukup besar. Pemanfaatan teknologi khususnya sebagai sarana promosi menjadi langkah bagi UMKM untuk bertahan ditengah pandemi ini. Usaha donut dan pizza merupakan merupakan usaha milik mitra Ni Kadek Sukma Sumerti yang yang berlokasi di Silakarang, Sukawati, Gianyar. Usaha donut dan pizza sampai saat ini masih terus berjalan walaupun banyak mengalami kendala dalam proses produksi maupun operasionalnya. Kendala pada proses produksi yaitu produksi masih dilakukan secara manual bertumpu pada kekuatan fisik mitra. Kendala lain adalah pengemasan produk mitra. Pada kegiatan pengabdian ini ditawarkan solusi yang dapat memecahkan kendala mitra antara lain: pemberian bantuan alat produksi, pendampingan pembuatan nama usaha, kemudian desain label yang menarik dan informatif. Capaian yang diharapkan dari kegiatan ini adalah: peningkatan kuantitas produk hingga 50%, diharapkan 100% produk berisi label kemasan. Kegiatan yang telah dilakukan pada pengabdian masyarakat ini adalah. sosialisasi, pemberian bantuan peralatan produksi, pendampingan pembuatan nama usaha, pembuatan desain labeling kemasan dan pengemasan, serta monitoring dan evaluasi kegiatan. Berdasarkan hasil evaluasi, didapatkan dengan adanya penambahan alat produksi mempercepat proses produksi sebanyak 50% dan menghemat waktu produksi 50%. Dari segi pengemasan, 100% produk telah berisi label kemasan.
Pendampingan Usaha Pia Tiga Putri dalam Peningkatan Produksi dan Manajemen Pemasaran Ni Ketut Pradani Gayatri Sarja; I Ketut Parnata; Luh Mei Wahyuni
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1337

Abstract

Tujuan dari kegiatan pengabdian ini adalah mendampingi mitra dalam proses peningkatan produksi serta manajemen agar usahanya lebih berkembang. Tujuan ini direalisasikan dalam bentuk metode pelaksanaan yang terdiri dari tiga tahapan yaitu persipan, implementasi dan evaluasi. Tahapan impelementasi kegiatan ini terdiri dari memberikan bantuan alat produksi, pelatihan pengemasan, digital marketing serta manajemen keuangan yang diikuti oleh mitra ditambah dengan tiga anggota mitra yang membantu usahanya. Berdasarkan hasil evaluasi yang dilakukan setelah pemberian alat produksi yaitu waktu produksi berkurang 50% baik pembuatan bahan filling pia berupa kacang hijau, sebelumnya dibuat 30 menit sedangkan menggunakan mesin chopper, dipersingkat menjadi 15 menit. Selain itu, proses pemanggangan pia yang biasanya membutuhkan waktu kurang lebih 15 menit menjadi 10 menit dengan kapasitas sekali pemanggangan kurang lebih 50 pcs pia dengan adanya oven atas bawah. Evaluasi juga dilakukan terhadap pengemasan produk, dimana 100% produk pia mitra dikemas dengan kemasan vacum seal berlabel. Evalusi terkait pelatihan digital marketing juga dilakukan dimana mitra dapat melakukan posting foto produk ke instagram. Selain itu untuk manajemen keuangan, mitra sudah bisa membuat nota penjualan dan pencatatan ke buku kas. Rekomendasi yang diberikan bahwa mitra harus menggunakan dan pengetahuan yang diberikan secara optimal serta tim pengabdi melakukan evaluasi. Community Service: Pia Tiga Putri Business Assistance in Increasing Production and Marketing Management The purpose of this service activity is to assist partners in the process of increasing production and management so that their business is more developed. This goal is realized in the form of an implementation method which consists of three stages, namely preparation, implementation and evaluation. The stages of implementing this activity consist of providing assistance with production equipment, packaging training, digital marketing and financial management which are attended by partners plus three partner members who help their business. Based on the results of the evaluation carried out after the provision of production equipment, namely the production time was reduced by 50% both for making pia filling in the form of green beans, previously made 30 minutes while using a chopper machine, it was shortened to 15 minutes. In addition, the process of baking pia which usually takes approximately 15 minutes becomes 10 minutes with a one-time roasting capacity of approximately 50 pcs of pia with an up and down oven. Evaluation was also carried out on product packaging, where 100% of PIA Mitra's products were packaged with a labeled vacuum seal packaging. Evaluations related to digital marketing training are also carried out where partners can post product photos to Instagram. Apart from that, for financial management, partners can already make sales notes and record them in the cash book. Recommendations are given that partners must use and knowledge provided optimally and the service team evaluates it.  
Pengembangan UMKM Kain Perca Melalui Pemanfaatan Teknologi Tepat Guna Di Tabanan Bali Ni Luh Ayu Kartika Yuniastari Sarja; Ni Made Mega Abdi Utami; Luh Mei Wahyuni
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v8i3.1345

Abstract

Tujuan dari kegiatan ini adalah membantu mitra dalam mengatasi kendala yang dialami sehingga usaha mitra dapat perkembang terutama dengan penerapan teknologi tepat guna. Metode pelaksaan kegiatan ini adalah dipecah menjadi beberapa kegiatan yaitu sosialisasi, pelatihan manajemen keuangan, pelatihan penggunaan media sosial untuk pemasaran online, pendampingan pembuatan variasi jenis produk baru dan pemberian bantuan berupa alat produksi serta evaluasi kegiatan pengabdian. Hasil evaluasi menunjukkan bahwa adanya peningkatan kuantitas produksi hingga 50% dan efisiensi waktu produksi, 1 orang anggota mitra dapat membuat manajemen keuangan sederhana dan 1 orang mitra dapat menggunakan instagram sebagai media promosi produknya. Rekomendasi yang diberikan adalah mengemas hasil produk mitra menjadi produk oleh-oleh khas daerahnya karena peminatnya tidak hanya warga lokal tapi juga wisatawan. The Development Of Patchwork UMKM Through The Utilization Of Appropriate Technology In Tabanan, Bali The purpose of this activity is to assist partners in overcoming the obstacles so that partner's business can develop, especially with the application of appropriate technology. The method of this activity namely socialization, financial management training, training on the use of social media for online marketing, assistance in making variations of new types of products and providing assistance in the form of production tools and evaluation of community service activities. The evaluation results show that there is an increase in production quantity of up to 50% and production time efficiency, 1 partner member can make simple financial management and 1 partner can use Instagram as a medium for promoting their products. The recommendation given is to package the partner's products into regional souvenirs because the demand is not only local residents but also tourists
Co-Authors A.A Istri Yunita D.D.A.S Ari Rismayanti Bambang W I Gde Agus Jaya Sadguna I Ketut Parnata I M M Arsana I M Sudana I Made Suarta I Made Sura Ambara Jaya I Made Sura Ambara Jaya I Nyoman Meirejeki I Putu Mertha Astawa I W S A Gunawan I Wayan Nurjaya Ketut Arya Bayu Wicaksana Lien Darlina M T P Chrisanti Mantra Suarjana, Anak Agung Gde N K Sukasih N L Erawati Utami N M S Ambarawati Ni Ketut Pradani Gayatri Sarja Ni Luh Ayu Kartika Yuniastari Sarja Ni Made Mega Abdi Utami Nyoman Indah Kusuma Dewi Putu Gde Sukarata W H Utthavi Wayan Eny Mariani