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Optimalisasi Produktivitas Hasil Pertanian Dengan Implementasi Sistem Tumpang Sari di Desa Sembung Gede, Kabupaten Tabanan, Bali Ida Ayu Nyoman Yuliastuti; Komang Dean Nanda; I Gusti Agung Ayu Istri Lestari; Made Agung Raharja
Jurnal Dharma Jnana Vol. 5 No. 1 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Peranan Subak dalam sistem pertanian di desa sangat penting. Subak mempunyai fungsi seperti mengatur distribusi air secara adil dan efisien dari sumber mata air atau sungai ke seluruh sawah anggota subak. Sistem ini memastikan semua petani mendapatkan air yang cukup, terutama saat musim kering. Subak Dukuh dan Subak lebah adalah subak yang berada di Desa Sembung Gede yang memiliki anggota yang berada di Dusun Batuaji Kawan Kaja dan Batuaji Kawan Kelod. Pengelolaan subak diketuai oleh seorang pemimpin yang disebut Pekaseh. Dua subak ini memiliki permasalahan yang sama yaitu terletak pada produktivitas hasil pertanian menurun, kegagalan panen terjadi peningkatan dan biaya produksi pertanian meningkat serta terjadi penurunan kualitas tanah dan ekosistem. Permasalahan yang dihadapi petani, dari tim pengabdian memberikan solusi yaitu, 1) Penyuluhan teknologi budidaya pertanian sistem tumpang sari, 2) Sosialisasi dan pelatihan budidaya tananan pangan, 3) Pengembangan sumber hayati dalam bidang pertanian, dan 4) Pengadaan mesin traktor dan bibit pertanian. Hasil kegiatan berdampak pada peningkatan 50 persen produktivitas petani dalam menghasilkan produk pertanian, dan pemahaman dan ketrampilan petani melakukan budidaya pertanian tumpang sari meningkat sebesar 80 persen. 
The Use of E-Money During the Covid-19 Pandemic: Attitudes and Interests of Balinese People Yuliastuti, Ida Ayu Nyoman; Kepramareni, Putu; Bhegawati, Desak Ayu Sriary; Purnawati, Ni Luh Gede Putu
MIX: JURNAL ILMIAH MANAJEMEN Vol 12, No 1 (2022): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2022.v12i1.009

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Objectives: The objective of this research is to review and analyze the impact of perceived ease of use, perceived usefulness, and perceived risk on attitude toward using and intention to use e-money during the Covid-19 pandemic.Methodology: The example utilized upwards of 115 respondents with an accidental sampling method and the data were processed and analyzed using SEM-PLS.Finding: The outcomes showed that intentions to use e-money were influenced by perceived ease of use, perceived usefulness, and attitude toward using, while perceived risk didn't influence attitude toward using and intention to use e-money.Conclusion: The use of e-money has increased because e-money can provide more convenience and benefits in reducing the risk of spreading covid-19. The utilization of e-money additionally turns out to be more compelling when there is social removal so that dangers, for example, network interruption and security presently don't influence the utilization of e-money. 
THE QUALITY OF ACCOUNTING INFORMATION SYSTEM PERFORMANCE IN DENPASAR CITY VILLAGE OFFICES Merawati, Luh Komang; Yuliastuti, Ida Ayu Nyoman; Suwandewi, Ni Luh Putu
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.12295

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This study aims to examine user involvement, personal technical skills, user communication, organizational size and information quality on the performance of accounting information systems (AIS) at village offices in Denpasar City. The population in this study were employees at village offices throughout Denpasar City and obtained 64 employees as sample using purposive sample method. Data analized with multiple linear regression analysis. The results showed that user involvement in the development of AIS, user communication and information quality has a positive effect on AIS performance, while personal technical skills and organizational size had no effect on AIS performance.
IFRS IMPLEMENTATION, DISCLOSURE AND AUDITOR SWITCHING ON AUDIT DELAY IN MANUFACTURING COMPANY Merawati, Luh Komang; Dewi, Ni Nyoman Komala; Yuliastuti, Ida Ayu Nyoman
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2929

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Abstract” The submission of audited financial statements of public companies listed on the Indonesia Stock Exchange must meet the requirements of the Financial Services Authority (Bapepam/OJK). The timeliness of submission of audited financial reports is strongly influenced by audit delay or audit completion time. This research aims to know the effect of IFRS implementation, company loss disclosure, auditor switching, internal control system and leverage on audit delay in manufacturing company listed on Indonesia Stock Exchange from 2018 to 2020. Population in this research were 186 company, using a purposive sampling method obtained 161 company, resulted 483 observation for three years. The data analysis technique used was multiple linear regression analysis. The research result was IFRS implementation and company loss disclosure had a positive effect on audit delay, while the internal control system, leverage and auditor switching had no effect on audit delay. Keywords: Audit Delay; Auditor Switching; Disclosure; IFRS; Internal Control System; Leverage.
Transformasi Operasional LPD: Peran Pelatihan Komputer dan Manajemen Pemasaran pada Karyawan dalam Meningkatkan Pelayanan: Pengabdian Ida Ayu Nyoman Yuliastuti; I Gusti Agung Ayu Istri Lestari; Komang Dean Ananda; Made Agung Raharja
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3187

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The purpose of this community service activity is to improve the quality of administrative management, improve marketing management and services provided by LPD employees. The implementation method includes socialization regarding the importance of business management and marketing, technical training on the use of computer applications such as Microsoft Excel and Word, direct practice in financial recording and management of LPD customer data. The results of the activity showed an increase in employee skills as indicated by an increase in the ability to prepare financial reports using Microsoft Excel more quickly, neatly, and accurately, as well as the implementation of digital-based marketing strategies through social media Instagram which has been proven to expand the reach of services, especially in reaching the younger generation around Sembung Gede Village. Administrative efficiency has increased significantly because the use of computer applications can speed up work processes and strengthen transparency, thereby increasing public trust in LPD. Strengthening the capacity of LPD employees through computer training and marketing management assistance not only improves the internal performance of LPDs, but also has an impact on the sustainability of the socio-economic function of traditional institutions in building village economic independence.
Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali Pande, I Wayan Bagus; Darmawan, I Putu Aditya Surya; Yuliastuti, Ida Ayu Nyoman; Manuari, Ida Ayu Ratih; Tandio, Daniel Raditya
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9250

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Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
EFFECT OF PRODUCT INNOVATION AND ENTREPRENEURIAL ORIENTATION ON COMPETITIVE ADVANTAGE IN THE COCONUT SHELL CRAFT INDUSTRY IN KARANGASEM REGENCY Bhegawati, Desak Ayu Sriary; Yuliastuti, Ida Ayu Nyoman
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

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Effect of Product Innovation and Entrepreneurial Orientation on Competitive Advantage in the Coconut Shell Craft Industry in Karangasem Regency. Usaha Kecil Menengah (UKM) memiliki kelebihan dalam mempertahankan usahanya dari krisis ekonomi, namun sebagian besar usaha kecil terkena dampak buruk dari krisis ekonomi tersebut. Untuk bisa menghadapi persaingan tersebut industri kecil menengah (UKM) harus memiliki keunggulan bersaing agar usahanya bisa berkembang dan terus bertahan. Keunggulan bersaing dapat diciptakan dengan diterapkannya orientasi kewirausahaan pada jiwa pelaku usaha dan mampu menciptakan inovasi produk sebagai nilai tambah dari produk yang dihasilkan. Tujuan dari penelitian ini adalah mengetahui pengaruh orientasi kewirausahaan dan inovasi produk terhadap keunggulan bersaing pada industri kerajinan batok kelapa. Penelitian ini dilakukan di Kabupaten Karangasem dengan jumlah populasi industri batok kelapa sebanyak 181 unit usaha. Sampel ditentukan dengan menggunakan metode slovin yaitu sebanyak 64 unit usaha, dan teknik analisis yang digunakan adalah dengan regresi linier berganda. Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa inovasi produk berpengaruh positif dan signifikan terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Sedangkan orientasi kewirausahaan tidak berpengaruh terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Hal ini berarti inovasi produk tetap dilakukan untuk menciptakan produk atau desain produk yang baru dan lebih menarik dalam menjaga keunggulan bersaing. Orientasi kewirausahaan bukan merupakan faktor yang dapat mempengaruhi keinginan keunggulan bersaing bagi UKM produk industri kerajinan batok kelapa di Kabupaten Karangasem, karena dilihat dari kondisi kemampuan pengrajin yang terbatas, dan perlu ditingkatkan keahliannya. Selain itu tindakan pengrajin batok kelapa tidak melihat sisi keuntungan usaha,tetapi berorientasi pada usahanya agar tetap bertahan.Kata kunci: inovasi produk, orientasi kewirausahaan, keunggulan bersaing, industri kerajinan batok kelapa
Brand Image Linkage, Product Diversity and Store Atmosphere to Customer Loyalty in Fashion Shops in Bali Ribek, Pande Ketut; Purnawati, Ni Luh Gede Putu; Pendet, Ketut Muka; Yuliastuti, Ida Ayu Nyoman
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2489

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Loyalty is created based on the experience of consumers buying and consuming products, the factors that influence the emergence of customer loyalty so that they can carry out the right strategy for the survival of the company. brand image, product variety, and store atmosphere. The purpose of this study was to analyze the effect of brand image, product variety, and store atmosphere on customer loyalty. The population of this study are consumers who come to shop at least 2 times. The sampling technique is purposive sampling, this method uses the census method with a total of 102 fashion shop owners. Samples in this study were 102 respondents, with multiple linear regression analysis. Results of this study brand image has a significant positive effect on customer loyalty, product variety has a significant positive effect on customer loyalty, store atmosphere has a significant positive effect on customer loyalty in fashion stores in Bali.
Transformasi Pengelolaan Barang: Optimalisasi Administrasi Dan Penerapan Fifo Dalam Meningkatkan Efisiensi Departemen Food & Beverage Ida Ayu Nyoman Yuliastuti; Luh Ari Darmayanti; Pande Ketut Ribek
Jurnal Dharma Jnana Vol. 5 No. 2 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Pengelolaan persediaan barang keperluan departemen Food & Beverage (F&B) pada hotel bintang memiliki tantangan tersendiri, antara lain barang yang mudah rusak, fluktuasi permintaan tamu, serta kebutuhan administrasi yang akurat dan efisien. Berdasarkan hasil observasi ditemukan permasalahan pada efisiensi operasional, khususnya di Departemen Food & Beverage (F&B), yaitu pengelolaan dokumen administrasi yang berantakan, belum optimalnya penerapan sistem FIFO pada persediaan bahan makanan, serta keterbatasan monitoring penggunaan bahan yang berdampak pada pemborosan dan biaya operasional. Solusi yang dirancang meliputi penataan dokumen administrasi menggunakan map snelhecter, digitalisasi arsip penting, penerapan sistem FIFO dengan label dan stock opname rutin, serta pelatihan dan pendampingan staf agar terbiasa dengan prosedur baru. Hasil program menunjukkan terdapat peningkatan dalam keteraturan administrasi, kemudahan akses dokumen, pengurangan pemborosan bahan makanan, dan efisiensi biaya. Selain itu, staf menjadi lebih kompeten, proses kerja lebih terstruktur, dan layanan kepada tamu meningkat. Disarankan agar hotel melanjutkan program secara berkelanjutan melalui pelatihan periodik, perluasan digitalisasi arsip elektronik, evaluasi berkala penerapan FIFO, serta pemanfaatan software inventaris.
PENGUATAN LITERASI DIGITAL DAN PEMASARAN ONLINE PADA KINERJA BUMDESA SEMBUNG GEDE, TABANAN Ida Ayu Nyoman Yuliastuti; I Gusti Agung Ayu Istri Lestari; Komang Dean Ananda; Made Agung Raharja
JUIMA : JURNAL ILMU MANAJEMEN Vol. 15 No. 2 (2025): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Village-Owned Enterprises (BUMDesa) play a crucial role in strengthening local economic resilience, yet many face challenges adapting to digital transformation. This study examines the influence of digital literacy and online marketing practices on the performance of Asta Dharma BUMDesa in Sembung Gede Village. Using a qualitative research approach, data were collected through in-depth interviews with BUMDesa managers, field observations, and analysis of organizational documents. The research findings indicate that BUMDesa managers' digital literacy remains at a basic level, characterized by limited skills in managing digital platforms, branding, and utilizing online marketing. Online marketing activities are still carried out in a rudimentary manner, without a structured strategy, using standard operating procedures, or a lack of dedicated human resources. These limitations significantly impact the visibility, competitiveness, and market reach of BUMDesa products. Although villages have strong economic potential, particularly in agriculture, local food products, and tourism, their integration into the digital market ecosystem remains weak. The study concludes that strengthening digital literacy is crucial for improving managerial capabilities, marketing effectiveness, and institutional performance. This study provides insights into the digital readiness of rural economic institutions and recommends sustainable capacity building, strategic digital marketing planning, and collaboration between stakeholders to improve the performance of BUMDesa in the digital era.
Co-Authors A.A. Putu Wiwik Sugiantari Agus Mertha Dana Anak Agung Istri Ngurah Marhaeni Anak Agung Istri Ngurah Marhaeni Anak Agung Manik Pratiwi Anak Agung Putu Gede Bagus Arie Susandya Anastasya Helni Daniel Raditya Tandio Daniel Raditya Tandio Daniel Raditya Tandio Darmawan, I Putu Aditya Surya Dermawan Waruwu Desak Ayu Sriary Bhegawati Dewi, Ni Nyoman Komala Filomenamaya Gde Aksa Riantathula Acarya Putra Manik Gde Bagus Brahma Putra Gine Das Prena Gusti Ayu Ari Dewi I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Dewa Made Arik Permana Putra I Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Agung Putu Sintia Putri I Gusti Ayu Asta Yunisari I Gusti Bagus Rai Utama I Gusti Ngurah Bagus Gunadi I Kadek Bagiana I Kadek Dirga Mustiasa I Kadek Wika Ardianta I Ketut Muka I Ketut Sudipta Giri I Ketut Sudipta Giri I Made Suartawan I Nyoman Adi Susrawan I Nyoman Putra Yasa I Nyoman Resa Adhika I Putu Aditya Surya Darmawan I Wayan Bagus Pande I Wayan Eka Artajaya I Wayan Ruspendi Junaedi I Wayan Satria Dharma Putra I Wayan Sukadana I Wayan Sukadana Ida Ayu Ratih Manuari Ida Ayu Sita Amelia Putri Ida Bagus Ideyogiswara Ida Bagus Ngurah IM Suyana Utama Kadek Agus Olin Pramana Ketut Dwirahita Utami Dewi Komang Dean Ananda Komang Dean Nanda Luh Ari Darmayanti Luh Komang Merawati Made Edy Septian Santosa Made Santana Putra Adiyadnya Ni Kadek Dwitha Octasari Ni Kadek Hariani Ni Kadek Nita Kusuma Dewi Ni Luh Gede Putu Purnawati Ni Luh Gede Putu Purnawati Ni Luh Gede Putu Purnawati Ni Luh Karmini Ni Luh Putu Sandrya Dewi Ni Luh Putu Suwandewi Ni Made Mela Cintya Dewi Ni Made Sri Lasmi Dewi Ni Made Sunarsih Ni Nyoman Ayu Suryandari Ni Nyoman Komala Dewi Ni Nyoman Santi Dewi Ni Nyoman Yuliarmi Ni Putu Ega Yulianti Utami Ni Putu Eka Sri Setya Dewi Ni Putu Erna Astiti Ni Putu Yeni Sukma Dewi Ni Wayan Anggi Eswarani Ni Wayan Ari Suarningsih Ni Wayan Cantika Verginia Noviana Dewi Setianingrum Pande Ketut Ribek Pande Ketut ribek Pande, I Wayan Bagus Putu Kepramareni Putu Pradiva Putra Salain Raharja, Made Agung Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sudiartini, Ni Wayan Ari Suwandewi, Ni Luh Putu Syamsiar, Syamsiar Yolanda Patrician Simanjuntak