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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha BHIRAWA WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Akbis: Media Riset Akuntansi dan Bisnis Jurnal Manajemen dan Bisnis Kreatif Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA International Journal of Environmental, Sustainability, and Social Science JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Tourism Economics and Policy Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Benefit : Journal of Bussiness, Economics, and Finance Jurnal Pengabdian Masyarakat Berkarya
Pasupati, Bayu
Fakultas Ekonomi Dan Bisnis, Universitas Warmadewa
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Optimalisasi Potensi Desa Bresela melalui Pemberdayaan Masyarakat Guna Meningkatkan Perekonomian Pasupati, Bayu; Dharmanegara, Ida Bagus Agung
Jurnal Pengabdian Masyarakat Berkarya Vol. 4 No. 02 (2025): Jurnal Pengabdian Masyarakat Berkarya
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/berkarya.v4i02.1454

Abstract

Tourism in Bali is developing the concept of community-based tourist destinations that utilize the potential of nature, culture and local community life to attract tourists. Villages often have unique handicraft traditions, such as weaving, wickerwork or carving. The development of these creative industries can provide new economic opportunities through the marketing of local products, both in domestic and international markets. This activity is a Real Work Lecture Program - Community Empowerment by Students (KKN-PMM) 2024 by Warmadewa University with the local community of Brasela Village, Gianyar - Bali. The collaborative program of service activities carried out include: Education and Training, Economic Empowerment, Tourism Development, and Health and Environment. The results of the implementation of community service activities in the KKN-PMM program are quite enthusiastic in participating in the training, this can be seen from the responses from the UMKM players in Gianyar Village, Bali with the desire to be more creative in acquiring new skills that support the management of their business as well as choosing alternative digital-based marketing strategies to increase product competitiveness and reach new potential market targets.
PKM Pemerdayaan Masyarakat Melalui Peningkatan Kapasitas Manajemen bagi Kelompok Pengerajin Uang Kepeng Kamasan Bali Cokorda Krisna Yudha; Ida Bagus Gede Indra Wedana Purba; Bayu Pasupati
Jurnal Pengabdian UNDIKMA Vol. 3 No. 3 (2022): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i3.6039

Abstract

This community service program aims to increase partners' understanding and ability to prepare financial reports, taxation, and marketing strategies in the digital era. The method of implementing the service program was to carry out counseling. The implementation of activities was divided into six stages: situation analysis, formulating problems, proposing several solutions, designing programs, implementing programs, evaluating program results, and reporting. The partner of this program was the owner and craftsman of the kepeng money at UD Kamasan Bali. The instruments of this program were questionnaires and interviews. The service activity results showed that (1) there was an increased understanding of preparing financial statements based on SAK EMKM, (2) partners complied with applicable tax rules and could report Individual Taxpayers' Period and Annual Tax Returns (SPT), and (3) partners could use digital media properly and maximize the use of product e-catalogs.
Synergy of Physical, Mental, Financial, and Environmental Health in Support of Sustainable Development Goals (SDGS) PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1666

Abstract

The 2025 Community Service Program – Community Empowerment by Warmadewa University Students (KKN-PMM) in Belantih Village, Kintamani District, Bangli Regency, was held for one month with the theme "Synergy of Physical, Mental, Financial, and Environmental Health in Supporting the Sustainable Development Goals (SDGs)." Involving 25 students from various disciplines, this program was designed to address multidimensional problems identified through village situation analysis, including low mental health literacy, suboptimal waste management, limited diversification of locally based economic products (coffee and oranges), low financial literacy, and challenges in basic education (reading, writing, and arithmetic). Implementation methods included direct education, participatory training, ongoing mentoring, and cooperation activities. The program results showed a significant increase in community understanding of mental health, the application of the 3R principle (Reduce, Reuse, Recycle), innovative product processing skills (coffee cake and orange wine), the ability to manage household finances, and children's learning progress. This program directly contributes to the achievement of several SDGs, such as SDG 3 (Health and Well-Being), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 13 (Addressing Climate Change). The program's success is supported by close collaboration between students, village officials, educational institutions, and the community. This article concludes that a holistic and locally based approach is key to successful community empowerment. It is recommended that the village government and universities continue their partnership to ensure the program's sustainability.
The Influence of Service Quality and Customer Satisfaction on Customer Loyalty at Bank BPD Bali PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1667

Abstract

This study aims to analyze the influence of service quality and customer satisfaction on customer loyalty at Bank BPD Bali. This study uses a quantitative approach with a survey method by distributing questionnaires to 150 active customer respondents of Bank BPD Bali. The data analysis technique used is multiple linear regression with the help of the SPSS program version 25. The results of the study indicate that service quality has a positive and significant effect on customer loyalty, as well as customer satisfaction has a positive and significant effect on customer loyalty. In addition, the results of the F test indicate that service quality and customer satisfaction simultaneously have a significant effect on customer loyalty. The coefficient of determination (R²) value of 0.486 indicates that 48.6% of the variation in customer loyalty can be explained by service quality and customer satisfaction, while other factors outside the research model influence the rest. This finding emphasizes the importance of improving service quality and customer satisfaction as a primary strategy in building long-term customer loyalty at Bank BPD Bali.
The Effect of Non-Performing Loan Level, Credit Distribution, and Operating Expenses on the Return on Equity in Banking Sub-Sector Companies in KBMI Category 3 Listed on the Indonesia Stock Exchange for The Period 2020-2024 PASUPATI, Bayu; SETENA, Made
Journal of Tourism Economics and Policy Vol. 5 No. 4 (2025): Journal of Tourism Economics and Policy (October - December 2025) - In Press
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v5i4.1699

Abstract

This study aims to analyze the effect of non-performing loans, credit distribution rates, and operational expenses on the return on equity of KBMI 3 category banking sub-sector companies listed on the Indonesia Stock Exchange (IDX). The approach used is quantitative with an explanatory research type. The sample was determined using purposive sampling and consisted of 9 companies. Secondary data were obtained from the 2020-2024 financial reports through the IDX official website and analyzed using multiple linear regression with SPSS version 25. The results show that partially, non-performing loans (NPL) do not have a significant effect on return on equity (ROE), while loan-to-deposit ratio (LDR) and operating expenses (BOPO) have a significant effect. These findings contribute to the development of literature and provide practical benefits for management, investors, and regulators. This study has limitations in the number of variables studied and the scope of the sector is still narrow, so the results cannot be generalized widely.
The Effect of Competency, Work Life Balance and the Use of Information Technology on Employee Performance at the Best Western Kamala Jimbaran Hotel, Bali Putra, I Gusti Ngurah Putu Surya Pratama; Sudarmini, Ketut; Pasupati, Bayu
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1826

Abstract

This study aims to understand the extent to which each independent variable contributes to employee performance at the Best Western Kamala Jimbaran Hotel. This research uses a quantitative approach, analyzing multiple linear regression with 46 participants. Data were obtained from questionnaires that were tested for reliability and validity, as well as classical assumption tests, including multicollinearity, heteroscedasticity, and normality. Each independent variable contributed significantly and positively to employee performance. High employee competency, a balance between work and personal life, and optimal use of information technology will improve employee performance. Therefore, it is recommended that hotel managers develop competencies, support work-life equality, and maximize the use of information technology to improve performance.
The Influence of Product Quality, Product Innovation, and Brand Image on Consumer Purchasing Decisions for the Eiger Brand in Denpasar City Prasyatiya, I Nyoman Adi; Pasupati, Bayu; Purnamawati, Ida Ayu Putu Santi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1934

Abstract

This study aims to examine how product quality, innovation, and brand perception influence consumer purchasing choices for the Eiger brand in Denpasar City. A quantitative methodology was employed through a survey conducted with 98 participants selected using a purposive sampling method. Data were collected using a Likert-scale questionnaire and evaluated using various statistical measures such as reliability, classical assumption assessment, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings are expected to demonstrate that product quality, product innovation, and brand image can influence consumer purchasing behavior, both individually and collectively, serving as the basis for strategies to increase a company's market competitiveness.
Manajemen Pariwisata Berbasis Lingkungan di Buleleng, Bali: Strategi, Tantangan, dan Integrasi Kearifan Lokal Putu Ayu Sita Laksmi; Bayu Pasupati
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 9 No. 2 (2025)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.9.2.2025.77-85

Abstract

Buleleng Regency in North Bali emerges as an alternative destination offering a different tourism paradigm from the crowded southern areas of Bali. This article aims to analyze the implementation of environment-based tourism management in Buleleng, focusing on the strategies, challenges, and the role of the local wisdom of Tri Hita Karana. This research uses a qualitative approach with a case study method. Data was collected through in-depth interviews with key stakeholders, field observations at primary tourist locations, and a review of policy documents. The research findings indicate that Buleleng possesses great natural and cultural potential as a foundation for sustainable tourism. The implementation of environment-based tourism management is realized through various initiatives, including the development of strong Community-Based Tourism (CBT), waste management policies, biodiversity conservation, and the promotion of special interest tourism. The philosophy of Tri Hita Karana serves as an operational guide in creating harmony between tourism activities, environmental sustainability, and the socio-cultural life of the community. However, this implementation faces complex challenges, such as infrastructure development pressure, fluctuations in tourist numbers, budget limitations, and conflicts of interest among stakeholders. This article concludes that the long-term success of Buleleng's tourism heavily depends on the consistency of a collective commitment to prioritize a sustainable approach, strengthen the capacity of the local community, and make local wisdom the core of every decision-making process. The implications of this research provide valuable lessons for similar destinations striving to balance economic growth with ecological and cultural sustainability.
Program Pengelolaan Sampah Berbasis Sumber dan Pendukungan UMKM Naik Kelas di Desa Dangin Puri Kangin, Kecamatan Denpasar Utara, Kotamadya Denpasar Cokorda Krisna Yudha; Ni Luh Putu Indiani; Bayu Pasupati
Community Service Journal (CSJ) Vol. 4 No. 2 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.4.2.2022.150-156

Abstract

Potensi Desa Dangin Puri Kangin cukup menjanjikan karena letak wilayah yang berada di perkotaan dan padatnya penduduk. Dari hasil observasi, terdapat sejumlah permasalahan yang dihadapi masyarakat. Permasalahan pertama adalah kurangnya kesadaran masyarakat terhadap pembuangan sampah dan limbah rumah tangga serta cara pengelolaan sampah dan limbah yang dapat didaurulang. Permasalahan kedua adalah penurunan omzet Usaha Mikro Kecil Menengah (UMKM) dan Bumdes di wilayah Desa Dangin Puri Kangin sebagai imbas pandemi. Sejumlah UMKM juga belum memiliki Izin Usaha Mikro Kecil sehingga menyulitkan akses UMKM ke lembaga keuangan. Selain permasalahan tersebut, stunting juga menjadi agenda penting untuk diperhatikan mengingat permasalahan stunting cukup sering terjadi belakangan ini dan telah menjadi perhatian pemerintah. Dari permasalahan yang dihadapi maka solusi yang ditawarkan adalah edukasi pengelolaan sampah berbasis sumber di tingkat rumah tangga serta sosialisasi pengolahan minyak jelantah menjadi biodiesel. Untuk meningkatkan kinerja pemasaran digital UMKM dan Bumdes, solusi yang diberikan adalah pelatihan pemasaran digital. Untuk membantu UMKM naik kelas, dilakukan sosialisasi tata cara pengurusan izin usaha dan memberikan pelatihan membuat laporan keuangan dengan menggunakan neraca sederhana. Untuk permasalahan stunting, solusi yang diberikan adalah kegiatan penyuluhan gizi dan stunting. Keberhasilan kegiatan diukur menggunakan indikator: ketercapaian tujuan pelatihan, ketercapaian target yang telah direncanakan, dan keberlanjutan program. Tingkat ketercapaian ketiga indikator ini menunjukkan nilai rata-rata di atas 75 persen sehingga kegiatan pengabdian ini telah berjalan baik. Program-program dalam kegiatan pengabdian masyarakat ini perlu dijaga keberlanjutannya dengan kerjasama antara pemerintah dan masyarakat dapat meningkatkan efektivitas program penanggulangan sampah dan pengembangan UMKM serta peningkatan gizi di Desa Dangin Puri Kangin.
Co-Authors Cokorda Krisna Yudha Gde Deny Larasdiputra Gede Sanjaya Adi Putra Hapsari, indahPutu Indah I Gede Agus Adi Saputra I Nyoman Kusuma Adnyana Mahaputra I Wayan Kartika Jaya Utama Ida Bagus Agung Dharmanegara Ida Bagus Gede Indra Wedana Purba Indah Hapsari, Putu M Doni Permana Putra Ni Luh Putu Indiani Ni Luh Putu Indiani Prasyatiya, I Nyoman Adi PURNAMAWATI, Ida Ayu Putu Santi Putra, I Gusti Ngurah Putu Surya Pratama Putu Ayu Sita Laksmi Putu Diah Asrida Putu Ngurah Suyatna Yasa Setena, Made Sudarmini, Ketut T. Husain Yanti Yanti