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Penguatan Kapasitas Keuangan UMKM Wisata: Pendampingan untuk Usaha Silver, Cycling dan Tubing di Desa Celuk Ni Made Sri Rukmiyati; I Wayan Tuwi; Ni Ketut Mareni; I Dewa Ayu Rai Sumariati; Anak Agung Istri M. Septiviari; I Gusti Ngurah Agung Wiryanata; Ni Luh Riska Yusmarisa; Luh Nyoman Tri Lilasari; Christina Susanti; Anak Agung Gede Oka Geria
Jurnal Pengabdian Kepada Masyarakat Makardhi Vol. 5 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat MAKARDHI
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/makardhi.v5i2.1942

Abstract

Tourism villages offer a strategic approach to local economic development and cultural preservation. Celuk Village in Gianyar, Bali, is known for its silver craftsmanship and educational tourism activities. However, the sustainability of its tourism enterprises relies heavily on sound financial management. This community engagement initiative aimed to strengthen financial literacy and practices among local business actors—Silver Class workshops, tubing operators, restaurants, and village-owned enterprises (BUMDes)—through training, mentoring, and participatory evaluation. The results indicate improved participant understanding of financial recording, budgeting, and cash flow management. Questionnaire evaluations revealed high satisfaction levels (average score of 4.21 out of 5), with activity relevance and facilitator quality receiving the highest marks. This initiative demonstrates that strengthening financial governance is a strategic pathway toward empowering and sustaining tourism villages.
Perancangan Sistem Informasi Akuntansi Hotel Kecil Berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah Christina Susanti
Monex: Journal of Accounting Research Vol 14, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v14i2.8927

Abstract

UMKM hotel kecil menghadapi tantangan seperti literasi keuangan, keterbatasan sumber daya manusia, dan tidak adanya sistem pelaporan keuangan yang terstruktur. Isu-isu ini menghambat akses mereka ke pembiayaan formal dan pengambilan keputusan yang efektif. Penelitian ini bertujuan untuk merancang Sistem Informasi Akuntansi (SIA) manual khusus untuk Usaha Mikro, Kecil, dan Menengah (UMKM) hotel kecil dengan memanfaatkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Studi ini mengidentifikasi kesenjangan utama dalam praktik akuntansi saat ini dengan menggunakan pendekatan kualitatif deskriptif, yang mencakup wawancara, observasi, dan analisis dokumentasi pada hotel kecil di Gianyar, Bali. Berdasarkan temuan tersebut, model SIA sederhana telah dikembangkan, terdiri dari modul untuk mencatat pendapatan dan pengeluaran harian, memelihara buku besar, dan menyiapkan laporan keuangan utama yaitu Laporan Laba Rugi, Laporan Posisi Keuangan, dan Catatan Laporan Keuangan. Sistem manual ini dirancang agar praktis, mudah diimplementasikan, dan sesuai dengan SAK EMKM. Hal ini diharapkan akan meingkatkan transparansi, akuntabilitas, dan efektivitas manajemen keuangan UMKM hotel kecil. Penelitian ini diharapkan akan memperkuat kapasitas pelaporan keuangan hotel kecil dan keberlanjutan bisnis dalam sektor perhotelan.
Building public satisfaction with marketing communication strategy and service quality Susanti, Christina Esti; Srimulyani, Veronika Agustini; Hermanto, Yustinus Budi; Waloyo, Laurensius Anang Setiyo
Manajemen Komunikasi Vol 7, No 2 (2023): Accredited by Republic Indonesia Ministry of Research, Technology, and Higher Ed
Publisher : Faculty of Communication Sciences Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmk.v7i2.40431

Abstract

Marketing starts from communicating information related to products and services to the right consumers. Marketing communication is a combination of two studies, namely communication, and marketing. Excellent service quality (ESQ) is an important relationship marketing activity influencing customer satisfaction. In the public sector, there are increasing public demands on the quality of services provided, especially in urban areas that are very easily accessible with the development of information technology and the increasing level of public education. This study aims to provide insight into the importance of marketing communication strategies and ESQ in the public sector to public satisfaction by taking the object of research of the Department of Communication and Information Technology (IT) of Madiun City. The study used a quantitative approach and questionnaires as a data collection tool. The research sample of 304 people represented three sub-districts included in the Madiun City area. The data analysis techniques used are simple linear regression & multiple linear regression analysis. The test results of this study show that the dimensions of ESQ consisting of tangible, reliability, responsiveness, assurance, & empathy, both simultaneously and partially have a positive and significant impact on the satisfaction of the community who use the services of the Department of Communication & IT in Madiun City. The results of this study show the importance of marketing communication strategies and assessment of excellent service quality as an effort by the public sector to increase public satisfaction. Marketing communication strategies can also support government efforts in building regional branding.
Implimentasi Pedoman Keberlajutan Destinasi Pura Puseh Desa Batuan Kabupaten Gianyar, Bali I Gusti Ngurah Agung Wiryanata; I Wayan Sunarsa; Christina Susanti
Journal of Tourism and Hospitality Analysis (JoTHA) Vol. 2 No. 1 (2025): Journal of Tourism and Hospitality Analysis
Publisher : HeadWay Research & Developemnt

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research wants to know the implementation of the sustainability guidelines for the Puseh Batuan Temple destination, Gianyar Regency. The analysis technique used is descriptive qualitative with stages of qualitative data analysis, namely data reduction, data presentation and drawing conclusions. The research results show that the destination has carried out sustainability according to the sustainability guidelines of the Minister of Tourism Regulation. The Puseh Temple destination carries out sustainable management, by having a clear organizational structure, management involving the government and the community. Stakeholder engagement to manage stress and change. Social and economic sustainability by providing local economic benefits, and social welfare and impact. The Puseh Batuan Temple destination opens up employment opportunities for local residents. This has an impact on people's social life. Cultural sustainability by making rules for tourists to maintain culture, preserving cultural heritage and making rules for visitors to wear traditional Balinese clothing. Environmental sustainability by conserving natural heritage, managing resources and managing waste and emissions. Natural heritage conservation and resource management are carried out by creating a parking lot with a beautiful garden. Waste and emissions management by placing trash bins according to the type of waste.
USALI 12 and The Evolution of Hotel Operational Reporting Christina Susanti; I.G.N.A Wiryanata; D.A. Rai Sumariati
Asian Journal of Management Analytics Vol. 5 No. 3 (2026): July 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i3.16607

Abstract

This study examines the evolution of hotel operational reporting under the Uniform System of Accounts for the Lodging Industry (USALI) 12th Revised Edition. Using a descriptive qualitative approach and content analysis of official USALI 12 documents and related literature, the study highlights key revisions, including Executive Lounge reporting, Guest Loyalty Program cost classification, enhanced Sales and Marketing accounts, sustainability-related schedules (energy, water, and waste), Full-Time Equivalent, mandatory brand costs, and all-inclusive hotel reporting. Findings indicate that USALI 12 improves reporting transparency, cost classification, labour and resource measurement, and performance standardisation, while aligning hotel reporting practices with current operational and sustainability demands.
Penerapan Aplikasi SAKTI dalam Manajemen Keuangan di Perguruan Tinggi Negeri Christina Susanti
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.127

Abstract

The Ministry of Finance of the Republic of Indonesia is at the forefront of developing policies that embrace the principle of e-government, leveraging information technology to streamline financial transactions. One of the key applications in this endeavor is the Sistem Aplikasi Keuangan Level Instansi (SAKTI). This study employs a robust qualitative descriptive data analysis technique, combining field observation, interviews with financial managers as SAKTI users at Poltekpar Bali, and comprehensive literature studies. This multifaceted approach ensures a thorough understanding of the SAKTI application's implementation and effectiveness in financial management. The results of this study show that financial managers at Poltekpar Bali have implemented the SAKTI application well according to laws and regulations. The SAKTI application can create cost efficiency, work effectiveness, transparency, and accountability in agency financial management. The Web-based SAKTI application can be accessed anytime and anywhere. It has an excellent security system with the support of a one-time password system. With the development of increasingly sophisticated technology, it is expected to be a challenge and motivation to develop SAKTI. The quality and competence of human resources in operating SAKTI are also critical and necessary in achieving the successful implementation of SAKTI, so training and socialization related to SAKTI are needed for all work units.
The Role of Christian Ethics Education In Character Development of Catholic University Students In Indonesia Christina Esti Susanti; Benny Suwito
Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Vol. 24 No. 2 (2026): Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan
Publisher : Universitas Islam KH. Achmad Muzakki Syah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53515/alqodiri.v24i2.300

Abstract

Background: Catholic higher education seeks to integrate academic formation with moral and faith-based development, yet empirical evidence on how students' perceptions of Christian ethics education relate to their character remains limited. Aim: This study examined the relationship between Christian Ethics Education and Student Character among Catholic university students in Indonesia. Methods: A quantitative survey was conducted with 200 active students selected through purposive sampling from the population of APTIK-affiliated higher education institutions. Christian Ethics Education was measured with 29 items and Student Character with 16 values using a five-point Likert scale. Data were processed using SPSS, including descriptive statistics, validity and reliability testing, and hypothesis testing. Results: Christian Ethics Education had a mean of 4.41558 (SD = 0.73149), and Student Character had a mean of 4.29947 (SD = 0.95667). Cronbach's alpha was 0.972 and 0.962, respectively. The reported hypothesis test yielded a coefficient/loading of 0.874, t = 24.355, and p = 0.0000, indicating a strong positive statistical relationship in the surveyed sample. Conclusion: Higher reported Christian Ethics Education was associated with stronger self-reported Student Character. Because the study used survey data, the result should be interpreted as an association rather than proof of a causal effect.