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All Journal PIRAMIDA JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen Jurnal Bakti Saraswati AKUNTANSI DEWANTARA MUDRA Jurnal Seni Budaya Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Pengabdian Masyarakat AbdiMas Jurnal ULTIMA Accounting Jurnal Bisnis Terapan Jurnal Ilmiah Manajemen dan Bisnis SOLUSI Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Ilmiah Satyagraha Jurnal Revenue : Jurnal Ilmiah Akuntansi Advances in Global Economics and Business Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING International Journal of Applied Business and International Management Journal of the Community Development in Asia International Journal of Accounting & Finance in Asia Pasific Asia Pacific Journal of Management and Education Transformatif: Ekonomi, Bisnis dan Kewirausahaan Dharma Jnana Jurnal Abdi Dharma Masyarakat Jurnal Inovasi Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan SENEMA
Ida Ayu Nyoman Yuliastuti
Universitas Mahasaraswati Denpasar
Religion Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PEMBUATAN KATALOG PRODUK SERTA LIVE PRODUK KIRANA KEBAYA BALI Ida Ayu Nyoman Yuliastuti; Ni Luh Karmini; Ni Made Mela Cintya Dewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pemasaran digital adalah metode promosi produk yang memanfaatkan platform digital untuk menjangkau konsumen secara cepat dan tepat. Salah satu strategi efektif adalah penggunaan foto produk yang menarik, yang dapat dipublikasikan melalui media online seperti instagram atau brosur digital. Kirana Kebaya Bali, sebuah UMKM di bidang fashion yang menawarkan berbagai busana adat dengan harga terjangkau, menggunakan strategi pemasaran digital melalui katalog instagram dan live di platform seperti TikTok. Namun, karyawan Kirana Kebaya Bali menghadapi beberapa tantangan, termasuk kurangnya pemahaman dalam berinteraksi dengan pelanggan secara live dan pentingnya kualitas foto produk. Penting untuk melakukan pelatihan dan pendampingan bagi karyawan agar mereka dapat lebih efektif dalam menggunakan media sosial, memahami produk, dan memaksimalkan strategi pemasaran digital. Katalog online juga berperan penting dalam mempermudah konsumen dalam memilih dan membeli produk secara efisien. Metode pelaksanaan untuk pelatihan dan pendampingan pembuatan katalog produk serta live produk di Kirana Kebaya Bali meliputi metode observasi dengan mengamati langsung di lokasi untuk menganalisis situasi dan mengidentifikasi masalah yang dihadapi oleh UMKM, metode perancangan program kerja dengan menyusun program kerja berdasarkan hasil observasi untuk mengatasi permasalahan yang ditemukan. Program ini mencakup solusi yang tepat untuk peningkatan kualitas katalog dan live produk, selain itu terdapat metode pelaksanaan kerja yang meliputi metode dokumentasi dan metode evaluasi. Selanjutnya memberikan pemahaman materi dan edukasi dan pelatihan pembuatan foto katalog dan live produk.
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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Abstract

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

Abstract

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

Abstract

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

Abstract

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

Abstract

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 KOMPENSASI, KETERLIBATAN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. DIVERSEY BALI Ni Luh Gede Putu Purnawati; Ida Ayu Nyoman Yuliastuti; Pande Ketut Ribek
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

Performance is an important thing in order to support the smoothrunning of the organization in achieving its goals and can be created if there is a high spirit of the employees. From the observation of thephenomenon of decreasing employee performance at PT. Diversey Bali iscaused by several factors including compensation, work involvement andworkload. This study aims to determine the effect of compensation, workinvolvement and workload on employee performance at PT. Diversey Bali.The sampling technique used is a saturated sample using all employees ofPT. Diversey Bali, totaling 33 people. The method of analysis used multiplelinear regression using the SPSS IBM Statistics 24.0 Portable program.From the results of the analysis obtained the results of the effect ofcompensation, work engagement and workload on employee performanceat PT. Diversey Bali is positive and significant. From the results ofmultiple linear regression analysis, the regression equation Y= 14,663 +0.374 X1 + 0.444 X2 1.135 X3¬can be explained that the pattern ofinfluence of compensation variables (X1) and work involvement (X2) onthe dependent variable of employee performance (Y) is positive, meaningthat if the variable If self-efficacy and organizational climate increase,employee performance will increase or vice versa. While the effect of theworkload variable (X3) on employee performance (Y) is negative, meaningthat if the workload variable increases, employee performance willdecrease and vice versa. From the results of the tdi test, it can be seen thatself-efficacy and organizational climate partially have a positive andsignificant effect on employee performance. This means that the higher thecompensation or work involvement, the higher the resulting performance.Meanwhile, workload has a negative and significant effect on employeeperformance. This means that the higher the workload, the lower theresulting performance.
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

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN BADUNG Yuliastuti, Ida Ayu Nyoman; Kepramareni, Putu; Yunisari, I Gusti Ayu Asta
Solusi Vol. 18 No. 1 (2020): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i1.2102

Abstract

Lembaga Perkreditan Desa adalah lembaga keuangan mikro non-bank yang dimiliki oleh desa adat atau desa pekraman di Bali. LPD adalah badan usaha yang kegiatannya mengumpulkan dana publik dalam bentuk simpanan dan menyalurkannya kembali dalam bentuk kredit. Profitabilitas adalah indikator untuk menilai apakah kinerja keuangan manajemen LPD baik atau buruk dalam menghasilkan laba. Penelitian ini bertujuan untuk mengetahui pengaruh cash turnover, risiko kredit, loan to deposit ratio, bopo terhadap profitabilitas.Penelitian ini menggunakan data sekunder berupa laporan keuangan LPD di Kabupaten Badung untuk periode 2016-2018. Populasi dalam penelitian ini adalah LPD di Kabupaten Badung yang terdaftar di LPLPD berjumlah 122 LPD. Metode pengambilan sampel menggunakan purposive sampling dengan sampel 102 LPD. Teknik analisis data menggunakan Analisis Regresi Linier Berganda.Hasil penelitian menunjukkan bahwa cash turnover dan risiko kredit tidak berpengaruh terhadap profitabilitas LPD di Kabupaten Badung. Hasil lainnya didapat bahwa loan to deposit ratio berpengaruh positif terhadap profitabilitas LPD di Kabupaten Badung, sedangkan bopo berpengaruh negatif terhadap profitabilitas LPD di Kabupaten Badung.  Kata kunci:                 Perputaran Kas, Risiko Kredit, Rasio Loan to Deposit, Bopo, Profitabilitas
EFEKTIVITAS PROGRAM KREDIT USAHA RAKYAT TERHADAP PENDAPATAN PEDAGANG UMKM DI KECAMATAN DENPASAR UTARA Adiyadnya, Made Santana Putra; Yuliastuti, Ida Ayu Nyoman; Salain, Putu Pradiva Putra
Solusi Vol. 18 No. 3 (2020): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i3.2608

Abstract

Undang-Undang Nomor 20 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional, menyatakan bahwa seluruh masyarakat menjadi bagian yang sangat penting dari semua pemangku kepentingan yang ada. Sektor UMKM adalah yang paling dipilih oleh publik karena mampu menyerap tenaga kerja yang cukup banyak. Tingkat efektivitas program Kredit Usaha Rakyat (KUR) digunakan untuk mengukur kemampuan pemerintah daerah dalam merealisasikan program pemerintah.Penelitian tentang Efektivitas Kredit Usaha Rakyat ini dilaksanakan di Kecamatan Denpasar Utara. Variabel yang dianalisis adalah: 1) Variabel Input, dengan  indikator ketepatan program, sosialisasi program dan tujuan program; 2) Variabel Proses, dengan indikator respon petugas, tingkat pemantauan dan tingkat evaluasi; 3) Variabel Keluaran, dengan indikator tingkat pendapatan pengusaha.Hasil dari program Efektivitas Kredit Usaha Rakyat terhadap Pendapatan Pedagang UMKM di Kecamatan Denpasar Utara cukup efektif. Peningkatan pendapatan terjadi pada UMKM di Kecamatan Denpasar Utara dan masih memiliki peluang untuk ditingkatkan sebagai bagian dari pembangunan ekonomi nasional. Respon petugas terhadap keluhan pedagang mengenai program Kredit Usaha Rakyat setelah program diterapkan haruslah cepat agar dapat meningkatkan tingkat pendapatan pedagang UMKM.  Kata kunci:       Pembangunan Ekonomi, Program Kredit Usaha Rakyat, Paradigma Awal, Efektivitas
Co-Authors A.A. Putu Wiwik Sugiantari Agus Mertha Dana Anak Agung Istri Ngurah Marhaeni Anak Agung Manik Pratiwi Anak Agung Putu Gede Bagus Arie Susandya Anastasya Helni 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 Gede Cahyadi Putra I Gusti Agung Ayu Istri Lestari I Gusti Agung Putu Sintia Putri 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 Resa Adhika I Nyoman Resa Adhika, I Nyoman Resa 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 IM Suyana Utama Kadek Agus Olin Pramana Ketut Dwirahita Utami Dewi Komang Dean Ananda Komang Dean Nanda Luh Ari Darmayanti Luh Komang Merawati Made Santana Putra Adiyadnya Ni Kadek Dwitha Octasari Ni Kadek Hariani Ni Kadek Nita Kusuma Dewi 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 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, I Wayan Bagus Putu Kepramareni Raharja, Made Agung Salain, Putu Pradiva Putra Siluh Putu Natha Primadewi Siluh Putu Natha Primadewi Sudiartini, Ni Wayan Ari Suwandewi, Ni Luh Putu Syamsiar, Syamsiar Yunisari, I Gusti Ayu Asta