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Efektivitas Penggunaan Kredit Usaha Terhadap Produktivitas UKM dan Pendapatan UKM Anggota Koperasi di Kelurahan Padangsambian, Kecamatan Denpasar Barat, Provinsi Bali I Wayan Chandra Adyatma; Made Dwi Harmana
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 2 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.2.2020.52-63

Abstract

The purpose of this research is to determine the effectiveness of credits on the SMEs productivity and the income of cooperative members' SMEs in Padangsambian Village. The analytical tool that used on this research is the SEM analysis of Partial Least Square (PLS). This study uses primary data conducted by distributing questionnaires to SMEs that borrow business loans on the Padangsambian Village as many as 100 respondents. The results of the research analysis test show (i) The effectiveness of the use of business credit has a positive and significant effect on the productivity of SMEs in Padangsambian Village. (ii) Productivity of SMEs has a positive and significant effect on the income of SMEs in Padangsambian Village. (iii) The effectiveness of the use of SME business credit in Padangsambian Village has a positive and significant effect on the income of SMEs in Padangsambian Village through the productivity of the UKM.
Analisis Pengaruh Pengalaman Terhadap Kompetensi Serta Pengaruhnya Terhadap Produktivitas Ukm Di Kota Denpasar, Provinsi Bali I Wayan Chandra Adyatma; Desak Rurik Pradnya Paramitha Nida
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 5 No. 1 (2021)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.5.1.2021.6-18

Abstract

This study aims to see the effect of work experience on competence, as well as the effect on the productivity of SMEs in Denpasar City. The analysis used in this study is to use path analysis with a one-way model. The data used in this study are primary data shown to SME actors and employees in Denpasar City, a questionnaire that can be entered into 100 questionnaires. From the results of the calculation of the analysis test carried out by the researcher, the calculation of the results provides an overview: (1) the work experience variable shows a significant and positive influence on the productivity of the actors (owners and employees) of SMEs in Denpasar City. (2) the compensation variable shows a significant and positive influence on the productivity of employees and owners of UKM in Denpasar City. (3) the work experience variable shows a significant and positive influence on the competency variables of SMEs in Denpasar City, Bali Province.
Peningkatan Daya Saing Objek Wisata Berbasis Komunitas Melalui Pemanfaatan Social Media Marketing dan Analisis Akuntansi Perpajakan di Desa Bongkasa Provinsi Bali I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja; I Made Dwi Sumba Wirawan
Jurnal Kabar Masyarakat Vol. 1 No. 4 (2023): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i4.1025

Abstract

Tourism Village is one of the popular forms of tourist destinations developed in the Bali Province. Bongkasa Tourism Village, located in the Abiansemal District of Badung Regency, generates income from small and medium-sized businesses, villa accommodations, restaurants, and cafes. There are two main issues in the development of the community-based tourism village in Bongkasa Village, Badung Regency: 1. The underutilization of social media and digital marketing in promoting tourist attractions in Bongkasa Village, Badung Regency. 2. Some tourism-related businesses in Bongkasa Village are not operating professionally, lacking proper accounting and tax compliance for their operations.To address these issues, community engagement is necessary with the tourism-aware group in Bongkasa Village, focusing on the theme of "Enhancing the competitiveness of community-based tourist attractions through social media marketing and tax accounting analysis in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province." The community engagement aims to improve the professionalism of businesses and raise awareness among potential tourists about the cultural potential in Bongkasa Village, Abiansemal District, Badung Regency, Bali Province. The expected outcomes of this engagement include progress reports, journal publications, video documentation of the community engagement activities, online media publications, intellectual property rights for published articles, community's ability to use social media for efficient marketing, and their ability to maintain basic accounting records of business transactions.
Pendampingan Pajak Bagi Pelaku UMKM Desa Siangan Agar Taat Administratif Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1370

Abstract

The state has a role in providing support to MSMEs, but MSMEs often face significant challenges, especially in terms of taxation. One of the main challenges faced by MSMEs is the lack of understanding of taxation caused by a lack of understanding of taxation, a low level of awareness, and the perception that the process of paying or managing taxes is complicated. The results of community service are in the form of understanding of Siangan Village MSME actors of the importance of orderly tax administration. From the community service activities that have been carried out in Siangan Village, it will provide additional education about MSME taxation and tax administration that should be carried out by MSMEs.
Pelatihan Metode Pencatatan Akuntansi Dan Pajak UMKM Dalam Penerapan Program Smart City, Bindu Experience Wirawan, I Made Dwi Sumba; I Made Dwi Harmana; I Wayan Chandra Adyatma
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 1 No. 1 (2023): November: Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v1i1.1371

Abstract

The drastic increase in the number of MSMEs during the pandemic illustrates that small and medium enterprises are one type of industry that is able to survive in crisis conditions. Bindu Village is a village that implements a smart city system with a concept introduced by the village, namely the Bindu Experience. This concept provides an experience of how Bindu Village is a beautiful but dense village with the use of technology, all corners of the village have been reached by WiFi signals. In practice, the use of technology has not been very effective, so the utilisation of these resources can still be improved. The number of people who switch professions to become entrepreneurs makes business activities unable to be carried out professionally, so that business activities are difficult to develop. The main problem is the low awareness of the community in carrying out their obligations as taxpayers, as well as traditional business management without recording every transaction, making it difficult to see whether their business activities are developing or not. The solution offered to overcome these problems is to conduct training, mentoring, and seminars in managing businesses professionally, both in terms of financial management, recording, and business development, it is hoped that this will be able to improve the economy of the community, especially the Bindu Traditional Village. The methods used in community service activities are socialization, focus group discussions, mentoring, training, and entrepreneurial seminars to meet the needs of partners related to improving the economic conditions of their communities affected by the pandemic.
Pemberdayaan Masyarakat Melalui Pelatihan Akuntansi dan Digitalisasi di Banjar Gagah Desa Tegallalang I Wayan Chandra Adyatma; I Kadek Agus Mahabojana Dwi Prayoga; I Made Dwi Sumba Wirawan
Jurnal Kabar Masyarakat Vol. 2 No. 4 (2024): November : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i4.2550

Abstract

Tegallalang Village, located in Gianyar Regency, Bali Province, Indonesia, has become an attractive tourist destination due to its natural and cultural uniqueness. Situated in the northern part of Gianyar Regency and bordering several other villages, including Ubud Subdistrict to the south, Tegallalang Village plays an important role as a supporting village for tourism in the Ubud area. However, the development of community-based tourism in Banjar Gagah, Tegallalang Village, faces two main issues: suboptimal business management due to traditional administrative and financial recording systems, and the underutilization of tourism potentials such as agro-tourism, handicraft centers, and natural attractions. The stages of the community service activities are well-structured. It begins with the preparation stage, which involves coordination between the proposing team, the implementers, and the partners. The planning stage includes the preparation of event schedules, meetings with partners, the formation of a support team, and the preparation of outreach materials. The implementation stage is conducted in several sessions, starting with the first visit during the outreach and training sessions. Periodic evaluations are conducted about three months after the training to monitor the partners' progress in applying the knowledge and skills acquired. As such, this community service activity is expected to have a significant positive impact on the development of tourism, the local economy, as well as the preservation of culture and nature in Tegallalang Village.
Peran Kebijakan Ekonomi Pemerintah pada Modal Manusia dan Modal Sosial terhadap Peningkatan Ekonomi Usaha Mikro Kecil Menengah yang Berkelanjutan di Provinsi Bali Gede Agus Dian Maha Yoga; Ida Ayu Sasmita Dewi; Milla Permata Sunny; I Wayan Chandra Adyatma
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 2 (2024): Jurnal Ekonomi Manajemen Sistem Informasi (November - Desember 2024)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i2.3566

Abstract

Pariwsata yang selama ini menjadi sumber utama ekonomi masyarakat terpuruk, Bali merasakan dampak yang begitu dahsyat oleh covid-19. Namun pertumbuhan kuantitas Usaha Mikro Kecil Menengah (UMKM) pada saat itu tumbuh positif. Eksistensi UMKM kembali teruji tahan terhadap kondisi krisis.  Walaupun demikian UMKM belum mampu berkontribusi signifikan dalam perekonomian lokal maupun nasional. Kinerja UMKM seharusnya tidak hanya dinilai dari sisi permodalan, aset dan profitnya saja, faktor non finansial seperti modal manusia adalah hal fundamental dalam eksistensinya. Karakter dan kehidupan sosial Sumber Daya Manusia (SDM) Bali, sebagai pelaku UMKM cenderung bersifat komunal dan kolektif yang kaya akan modal sosial. Hal ini merupakan peluang karena modal sosial masyarakat Bali yang tinggi, secara ekonomi dapat dimanfaatkan sebagai determinan ekonomi yang berkelanjutan. Tujuan penelitian ini untuk mengetahuai apakah modal manusia dan sosial berpengaruh terhadap peningkatan ekonomi UMKM yang berkelanjutan dan untuk mengetahui peran kebijakan ekonomi pemerintah dalam memoderasi hubungan tersebut pada (UMKM di Provinsi Bali). Sampel yang digunakan sebesar 400 pelaku UMKM di Provinsi Bali, dengan menggunakan teknik analisis data regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan modal manusia dan sosial berpengaruh positif signifikan terhadap peningkatan ekonomi UMKM yang berkelanjutan dan kebijakan ekonomi pemerintan memoderasi hubungan tersebut.
IMPLEMENTATION OF COMMUNITY BASED TOURISM IN MANAGING COMPETITIVE TOURIST VILLAGES: A QUALITATIVE STUDY OF KUTUH TOURIST VILLAGE I Wayan Chandra Adyatma; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5005

Abstract

The development of community-based tourism villages is an important strategy for realizing sustainable and competitive tourism. The Community-Based Tourism (CBT) approach positions local communities as the primary actors in tourism management, including planning, implementation, and utilization of tourism products. This study aims to analyze the implementation of Community-Based Tourism in the management of Kutuh Tourism Village, Badung Regency, Bali Province, and to examine the role of the community, governance dynamics, and the contribution of CBT to the competitiveness of tourism villages. This study uses a qualitative approach with a case study design. Data were collected through in-depth interviews, participant observation, and documentation studies involving village governments, traditional villages, tourism village managers, Pokdarwis (tourism group groups), MSMEs, and community leaders as research informants. Data analysis was conducted using thematic analysis to identify key patterns and themes related to CBT implementation. The results show that CBT implementation in Kutuh Tourism Village has been ongoing, but is not yet fully optimal. Community participation is more dominant in the operational aspects of tourism, while involvement in strategic decision-making is still limited. The governance of tourism villages shows the dominance of certain actors, which has implications for limited space for community participation and the unequal distribution of tourism economic benefits. Nevertheless, the implementation of CBT contributes to increasing the competitiveness of tourist villages by strengthening local cultural identity and community involvement in tourism activities. This study concludes that strengthening community participation, enhancing human resource capacity, and improving more inclusive and transparent governance are essential prerequisites for optimizing the implementation of Community-Based Tourism in enhancing the competitiveness and sustainability of tourist villages.
Transformasi Pengelolaan Keuangan UMKM Produksi Mortar Melalui Pelatihan Akuntansi dan Pendampingan Sistem Pembukuan Sederhana Desak Rurik Pradnya Paramitha Nida; Wiraharja, I Putu Gede Satria; I Wayan Chandra Adyatma; Yoga, I Gusti Agung Prama
Journal of Community Development Vol. 6 No. 3 (2026): April
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i3.1870

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan kapasitas pengelolaan keuangan UMKM produksi mortar dan distribusi bata ringan melalui penerapan sistem pembukuan sederhana. Permasalahan utama mitra meliputi tidak adanya pencatatan transaksi yang terstruktur, kesulitan memisahkan biaya produksi dan operasional, serta ketidakmampuan menyusun laporan keuangan dasar. Metode pelaksanaan meliputi pelatihan akuntansi dasar, praktik langsung pencatatan transaksi, pendampingan perhitungan Harga Pokok Produksi (HPP), serta penyusunan laporan keuangan sederhana yang disesuaikan dengan kondisi usaha mitra. Evaluasi dilakukan menggunakan pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan peningkatan kompetensi mitra sebesar 75%, ditandai dengan kemampuan melakukan pencatatan kas secara konsisten, menghitung HPP secara lebih akurat, dan menyusun laporan laba rugi sederhana. Kegiatan ini membuktikan bahwa pendekatan pelatihan berbasis praktik dan pendampingan efektif dalam memperbaiki tata kelola keuangan UMKM serta mendukung pengambilan keputusan usaha dan keberlanjutan bisnis.