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All Journal JURNAL ECONOMIA Jurnal Ekonomi dan Bisnis Jagaditha Abdimas JEJAK Journal of Rural Indonesia International Research Journal of Management, IT & Social Sciences Jurnal EMT KITA JURNAL MANAJEMEN MOTIVASI Jurnal Pengabdian Pada Masyarakat Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JURNAL PENDIDIKAN TAMBUSAI International Journal of Social Science and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pendidikan Akuntansi dan Keuangan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Proaksi Abdimas Universal eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Jurnal Penelitian Manajemen Terapan (Penataran) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Jurnal Literasi Akuntansi eCo-Fin Journal of Social And Economics Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah International Journal of Accounting & Finance in Asia Pasific Majalah Ilmiah Widyacakra Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kepada Masyarakat SEWAGATI JAMAS: Jurnal Abdi Masyarakat Jurnal Akademi Akuntansi Indonesia Padang INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JIMEK Jurnal Pengabdian Kepada Masyarakat Indonesia
I Made Suidarma
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Implementation of BUMDA (Baga Utsaha Manunggal Desa Adat) Management in Marketing and Empowering The Development of Gunung Payung Cultural Park as a Potential Tourist Attraction in Kutuh Village, Kuta South, Badung, Bali I Made Suidarma; Komang Sri Widiantari; I Dewa Ketut Gede Prabawa; Ni Ketut Arniti
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.52-57

Abstract

Kutuh Village currently has an integrated business entity named BUMDA (Bhaga Utsaha Manunggal Desa Adat) Management. One of the potentials possessed by the Kutuh traditional village is the Gunung Payung Cultural Park as a Tourist Attraction. Kutuh Traditional Village is now managed directly by the BUMDA management of Kutuh Village. The purpose of this research is to find out about the potentials that can be developed in Gunung Payung Tourist Attraction and how BUMDA management strategies in marketing and development are carried out at Gunung Payung Tourist Attraction. This research is a qualitative descriptive study. The data collection method used in this research is the method of observation, interviews, and documentation. The results show that there are several potentials that can be developed such as the Dhang Khayangan Temple, Gunung Tedung (Gunung Payung), white sand beach with be beautiful cliffs, monkey forests, alang alang gardens that adorn the cliffs, sports arenas such as soccer fields, jogging tracks with beautiful views as they are on a cliff, as well as a stage for cultural arts performances for the Kecak fire dance and barong dance as well as cultural attractions owned by Kutuh Village.
Financial Incentive Reforms and Hospital Performance: A Systematic Review of Governance Mechanisms and Institutional Effects Merlin Hatumena; Nyoman Sri Subawa; Ida Ayu Oka Martini; Made Suidarma
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 9, No 1 (2026): February 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v9i1.4442

Abstract

Hospital payment reforms, including pay-for-performance (P4P), diagnosis-related groups (DRG), bundled payments, value-based purchasing, and hybrid incentive systems, have been widely implemented to improve hospital quality, efficiency, and accountability, although empirical findings remain inconsistent across healthcare settings. This study aims to synthesize and evaluate the effectiveness of financial incentive reforms on hospital-level performance outcomes and identify the contextual factors influencing their implementation. Using a systematic review approach based on the PRISMA 2020 guidelines, this study analyzed 28 hospital-level studies published in Scopus-indexed journals (Q1–Q3) between 2015 and 2026. The findings indicate that 67.9% of the reviewed studies reported positive associations between payment reforms and hospital performance, particularly in process-based quality indicators, readmission outcomes, and selected efficiency measures. However, the effects on mortality, equity, utilization, and cost efficiency remain heterogeneous and context-dependent. The effectiveness of reforms is influenced by incentive magnitude, payment model type, indicator specificity, regulatory environment, baseline institutional performance, and digital monitoring capacity. These findings suggest that financial incentives are more effective when integrated into coherent governance and accountability systems.
Sustainable Behavior in the Balinese Hospitality Industry: How Perceived Value and Social Psychological Distance Mediate Social Media Activity Sari, Desak Made Febri Purnama; Meisya Venita, Putu Bella; Ayu Tirtayani, I Gusti; Suidarma, I Made
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8574

Abstract

This study aims to examine the influence of brand awareness, brand image, and product quality on purchase decisions of Scarlett Whitening in Denpasar City. A quantitative approach was employed using a questionnaire distributed to 100 respondents. Data analysis was conducted using multiple linear regression. The results indicate that brand awareness, brand image, and product quality have a positive and significant effect on purchase decisions. The implication of this study provides valuable insights for companies to improve brand strategies and product quality in order to influence consumer purchase decisions more effectively in a competitive and dynamic market environment.
Meningkatkan Kompetensi Karier Mahasiswa melalui Fleksibelitas Kebijakan Pertukaran Internal Lintas Program Studi Pande Ketut Ratih Widhiadyani; Komang Sri Widiantari; I Made Suidarma
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.10175

Abstract

Improving student career competency is a key focus that is increasingly being intensified in higher education. A policy that can support the flexibility to achieve this goal is through student exchanges across study programs within the same university. This policy provides students with the freedom to take courses from other study programs, thus broadening their horizons and skills beyond their primary field of study. This community service project aims to explore the impact of this policy on student career competency. The method used was observation and interviews with students who had the opportunity to participate in the cross-study program exchange program. The results of the community service program indicate that flexibility in choosing courses across study programs not only improves academic ability but also students' interpersonal skills and adaptability. Thus, the internal exchange policy across study programs can be an effective strategy in improving students' preparation for facing the challenges of an increasingly dynamic workplace.
PERAN KOMPETENSI SUMBER DAYA MANUSIA BIDANG KEUANGAN DALAM MEMODERASI PENGARUH DIGITALISASI AKUNTANSI DAN LITERASI KEUANGAN TERHADAP EFISIENSI PENGELOLAAN KEUANGAN UMKM DI KOTA DENPASAR Putu Mitha Suryantini; I Made Suidarma
Jurnal Ilmu Akuntansi Vol 9 No 1 (2026): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/aq004g88

Abstract

Penelitian ini mengkaji pengaruh digitalisasi akuntansi dan literasi keuangan terhadap efisiensi pengelolaan keuangan pada UMKM, serta meneliti apakah kompetensi sumber daya manusia di bidang keuangan memoderasi hubungan tersebut. Data survei dikumpulkan dari 100 pelaku UMKM di Denpasar, Indonesia, dan dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM), dengan penilaian validitas konvergen, validitas diskriminan, dan reliabilitas konstruk dilakukan sebelum pengujian hipotesis melalui prosedur bootstrapping. Hasil penelitian menunjukkan bahwa digitalisasi akuntansi dan literasi keuangan memberikan pengaruh positif dan signifikan terhadap efisiensi pengelolaan keuangan. Selain itu, kompetensi SDM di bidang keuangan secara signifikan memperkuat kedua pengaruh tersebut, yang menunjukkan bahwa adopsi teknologi dan pengetahuan keuangan akan lebih efektif apabila didukung oleh kemampuan teknis yang memadai. Penelitian ini memiliki keterbatasan karena hanya berfokus pada satu wilayah geografis, sehingga mungkin membatasi generalisasi temuan. Penelitian selanjutnya disarankan untuk memperluas cakupan sampel dan mempertimbangkan faktor tambahan seperti kapasitas teknologi atau inklusi keuangan. Secara praktis, temuan ini mendorong UMKM untuk mengimplementasikan sistem akuntansi digital, meningkatkan literasi keuangan, dan meningkatkan kompetensi SDM melalui pelatihan guna mencapai efisiensi keuangan yang lebih baik. Secara keseluruhan, penelitian ini memberikan kontribusi pada literatur dengan mengintegrasikan digitalisasi, literasi keuangan, dan kompetensi SDM ke dalam satu model penjelas, serta memberikan bukti empiris yang mendukung teori kontingensi, yang menyatakan bahwa efektivitas organisasi bergantung pada keselarasan antara kemampuan internal dan tuntutan lingkungan.
Sinergi Verifikasi Lapangan dan Google Form dalam Menunjang Legalitas Usaha Angkutan I Made Dwi Aya Praditya; I Made Suidarma
JURPIKAT Vol 6 No 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2659

Abstract

Pengabdian ini berfokus pada upaya peningkatan legalitas usaha angkutan di Provinsi Bali melalui sinergi antara verifikasi lapangan dan penggunaan Google Form. Tujuannya adalah menciptakan sistem pendataan yang lebih akurat, efisien, dan transparan untuk mendukung kepastian hukum dalam sektor transportasi. Metode yang digunakan meliputi pengamatan langsung proses verifikasi kendaraan dan pengumpulan data sopir angkutan melalui formulir digital. Hasil kegiatan menunjukkan bahwa sinergi kedua pendekatan mampu memperkuat pembuktian administratif dan faktual. Namun, tantangan seperti keterbatasan geografis dan rendahnya literasi digital pelaku usaha masih menjadi hambatan dalam optimalisasi proses. Oleh karena itu, diperlukan strategi pendampingan dan edukasi untuk mendorong efektivitas pengawasan dan peningkatan legalitas usaha angkutan yang berdampak langsung pada pelayanan publik dan perlindungan hukum masyarakat.
Analisis Pengaruh Literasi Keuangan, Pemisahan Keuangan Pribadi-Usaha dan Penerapan Pembukuan Sederhana Terhadap Kelangsungan Usaha UMKM Ni Wayan Okta Prasetya Putri; I Made Suidarma
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/er76w639

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran strategis dalam perekonomian Indonesia, khususnya sebagai penopang sektor pariwisata di Bali. Kawasan Ubud, sebagai pusat budaya dan destinasi wisata, mengalami pertumbuhan signifikan pada unit akomodasi seperti homestay, villa, dan guesthouse yang mayoritas dikelola secara kekeluargaan. Penelitian ini menelaah pengaruh literasi keuangan, pemisahan arus kas pribadi dan usaha, serta penerapan pembukuan sederhana terhadap kelangsungan usaha UMKM sektor akomodasi. Pendekatan kuantitatif diterapkan dengan 120 responden yang dipilih menggunakan purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan uji validitas, reliabilitas, serta statistik deskriptif dan inferensial dengan SPSS 26. Hasil menunjukkan ketiga variabel independen berpengaruh positif dan signifikan terhadap kelangsungan usaha. Temuan ini memberikan rekomendasi praktis bagi pelaku UMKM dan pembuat kebijakan untuk memperkuat manajemen keuangan serta keberlanjutan usaha.
LITERASI KEUANGAN DIGITAL: MENANGKAL JERATAN PINJAMAN ONLINE I Made Sudiksa; I Nyoman Sunarta; Gusi Putu Lestara Permana; I Made Suidarma; Ketut Elly Sutrisni; Ni Kadek Ayu Trisnadewi; I Gede K. Ananta Yoga
Sewagati Vol. 4 No. 1 (2025): Sewagati
Publisher : Fakultas Teknik dan Informatika Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59819/sewagati.v4i1.4848

Abstract

The rapid development of digital technology has led to the emergence of financial technology lending (fintech lending), including online loan services that offer convenience and accessibility. However, these conveniences often come with hidden risks, particularly for individuals with low financial literacy. This community service program was conducted in Sumerta Village, East Denpasar, Bali, aiming to increase public awareness and understanding of personal financial management and the dangers of illegal online loans. The program implemented an interactive educational approach through public seminars, direct discussions, and the use of printed and digital media such as posters and stickers. The activities successfully raised community awareness regarding how to identify legal and illegal loan platforms and how to manage personal finances more responsibly. The initiative also empowered local residents to become financial literacy advocates within their communities. Overall, this program demonstrates the importance of strengthening digital financial literacy at the grassroots level to protect communities from predatory lending practices and to build sustainable financial behavior.
OPTIMALISASI PENGGUNAAN MEDIA DIGITAL DALAM PENINGKATAN KAPASITAS ANGGOTA KOPERASI I Made Sudiksa; I Nyoman Sunarta; I Made Suidarma; Ketut Elly Sutrisni
Sewagati Vol. 4 No. 2 (2025): SEWAGATI
Publisher : Fakultas Teknik dan Informatika Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59819/sewagati.v4i2.6044

Abstract

Cooperatives play an important role in supporting the people’s economy; however, most cooperative management in Bali remains conventional and has not yet fully utilized digital media. The purpose of this community service activity was to enhance the capacity of the management and members of the Kami Jaya Sejahtera Savings and Loans Cooperative (KSP), Denpasar, in utilizing digital media. The method used in this activity involved digital literacy training and hands-on practice in creating promotional content using simple applications. The evaluation results showed a significant increase in participants’ knowledge and skills, from an average of 15% on the pre-test to 85% on the post-test, with an average improvement of 83%. Participants were able to understand the benefits of social media for promotion, create educational content, and independently operate financial-recording applications. In addition to producing promotional content and a standard operating procedure (SOP) for the cooperative’s social media management, this activity also encouraged the implementation of more transparent and accountable digital financial record-keeping.
Pengaruh Overconfidence dan Herding terhadap Keputusan Investasi Cryptocurrency yang Dimediasi oleh Persepsi Risiko Komang Sri Widiantari; Waisnawa, I Kadek Dody Aditya; Suidarma, I Made; Ariwangsa, I Gusti Ngurah Oka
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8934

Abstract

This study examines irrational investor behavior in cryptocurrency investment decision-making. A quantitative approach was employed using questionnaire data collected through a Likert scale. The results show that overconfidence and herding have a positive and significant effect on both investment decisions and risk perception. Furthermore, risk perception significantly mediates the relationship between overconfidence and investment decisions. However, it does not significantly mediate the relationship between herding behavior and investment decisions. This study contributes to a better understanding of investor behavior and offers a new perspective on investment decision-making. The research was conducted in Bali with 200 cryptocurrency investors as respondents.
Co-Authors A.A. Gde Putra Pemayun Adyatna Wedananta, Kadek Aliyya Miya Savitri Antara, I Putu Candra Wiguna Arischa Bellanie Adryas Armanid, Aura Astari, Made Leony Milenia Ayu Tirtayani, I Gusti Ayu Trisnadewi, Ni Kadek Bayu Perkasa Ritzki Darmawan Desak Made Febri Purnama Sari Desak Made Sukarnasih Divany, Kadek Ratih Putri Gusi Putu Lestara Permana Gusti Ayu Putu Manik Rahayuningsih I Dewa Ketut Gede Prabawa I Dewa Nyoman Marsudiana I Dewa Nyoman Marsudiana I Dewa Nyoman Marsudiana I G. A. Desy Arlita I G. N. Oka Ariwangsa I Gede K. Ananta Yoga I Gede Sanica I Gusti Ayu Tirtayani I Gusti Ngurah Putra Suryanata I Gusti Ngurah Widya Hadi Saputra I Kadek Krisna Ari Putra I Kadek Yudha Pramana Putra I Ketut Alit Putra I Ketut Nurcita I Ketut Sudama I Komang Dicky Tri Denis I Made Dwi Aya Praditya I Made Sudiksa I Nengah Wirsa I Nyoman Anggaradana I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Sunarta I Nyoman Taun I Nyoman Tegar Adi Wijaya I Putu Denny Dwipayana I Putu Dharmawan Pradhana I Putu Satria Bintara Yuda I Wayan Sukadana I Wayan Sunia I Wayan Sunia Ida Ayu Oka Martini K. Ranata Harischandra Kadek Devi Kalfika Anggria Wardani Kadek Ovy Satyawati Komang Ayu Puspita Dewi Komang Mega Utami Komang Sri Rahayu Komang Sri Widiantari Komang Sri Widiantari Komang Widhya Sedana Putra P Lestari, Putu Nina Eka Luh Ayu Rsiani Luh Bonita Paramadewi Luh Sri Puspita Dewi Made Arya Segara Wilis Made Kembar Sri Budhi Made Mulyadi Mahadewi, Ida Ayu Gd. Dian Febby Maharani, Made Diah Pradnya Marsudiana, I Dewa Nyoman Masno Marjohan Meisya Venita, Putu Bella Merlin Hatumena Mila Rahayu Damayanti Ni Kadek Sri Puspayani Ni Ketut Arniti Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Komang Ayu Arum Puspitarini Ni Komang Puspita Astari Ni Luh Ayu Sri Antini Ni Nyoman Afrita Ni Nyoman Sunariani Ni Putu Alia Putri Pradnyani Ni Putu Bayu Widhi Antari Ni Putu Linda Kusumawati Ni Putu Nina Eka Lestari Ni Putu Puja Ardiana Reswari Ni Wayan Lasmi Ni Wayan Novi Karyani Ni Wayan Okta Prasetya Putri Noviyanti, Ni Putu Ratih Nuraga, Ketut Nyoman Djinar Setiawina Nyoman Sri Subawa Pande Ketut Ratih Widhiadyani Parasari , Nyoman Sri Manik Prawitasari, Putu Putu Ayu Suan Dewi Putu Cita Ayu Putu Mitha Suryantini Rifqi Nur Fakhrurozi Sari, Kadek Ayu Nirmala Sugara Yasa, I Wayan Sumantri, I. GA. Alit Suoth, Verrel Renaldy Suriana, I Wayan Tambun, I Nengah Waisnawa, I Kadek Dody Aditya Widiantara, I Made Yasa, I Wayan Sugara Yoga, I Wayan Suprapta Yundari, Yundari