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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha KEUNIS Daya Saing : Jurnal Ilmu Manajemen Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Social Science and Business GANEC SWARA Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Artha Satya Dharma Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Moneter : Jurnal Keuangan dan Perbankan Jurnal Pengabdian Masyarakat Bangsa International Journal of Application on Economics and Business Jurnal Pengabdian Kompetitif Jurnal Pengabdian Masyarakat Mentari ABDI NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Mertyani Sari Dewi ., Mertyani Sari Dewi
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PENGARUH PENILAIAN KESEHATAN LPD DENGAN METODE CAMEL TERHADAP PERTUMBUHAN LABA DI LPD DESA ADAT AMBENGAN MERTYANI SARI DEWI; KETUT SEPSI KASTIANI
GANEC SWARA Vol 17, No 3 (2023): September 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i3.517

Abstract

In this study, a quantitative approach was used to study the effect of CAR, KAP, CPRR, management, ROA, BOPO, LACLR, and LDR on profit growth in LPD Ambengan Customary Village individually and together. The Monthly Report of LPD Ambengan Customary Village consists of the population, with a sample of monthly reports from 2018 to 2022. Data were collected through document recording, and analysis was performed using the SPSS program for multiple linear regression. While KAP, CPRR, management, BOPO, and LDR had a significant positive impact, CAR did not affect profit growth. In contrast, ROA and LACLR have a significant negative impact. In addition, CAR, KAP, CPRR, management, ROA, BOPO, LACLR, and LDR collectively influence profit growth.
The Influence of Internal Control, Financial Literacy, and Organizational Culture on Financial Performance at LPD in Kintamani District Kadek Sutawan; Mertyani Sari Dewi; Komang Trisna Sari Dewi
ProBisnis : Jurnal Manajemen Vol. 14 No. 4 (2023): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i4.235

Abstract

This study aims to determine the impact of internal control, financial literacy, and organizational culture on financial performance in LPD Kintamani District. This study uses a quantitative approach. The data collection technique used in this study was in the form of a questionnaire given to the heads of LPDs in the Kintamani District. The data analysis technique used was SEM-PLS (Smart Equation Modeling- Partial Least Square) version 3.0 where the number of samples used in this study were 34 heads of LPD, determining respondents using a purposive sampling technique. The results of the study show that Internal Control has a significant positive effect on Financial Performance in the LPD in Kintamani District. Then Financial Literacy has a significant positive effect on Financial Performance at LPD in Kintamani District. Furthermore,
PENGARUH MOTIVASI KERJA,SETRES KERJA DAN KEPUASAN KERJA TERHADAP KOMITMEN KERJA KARYAWAN CV.MAHA SURYA MOTOR SINGARAJA Nyoman Sulasmi; Mertyani Sari Dewi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.347

Abstract

The purpose of this study was to determine the effect of Work Motivation, Job Stress, and Job Satisfaction on Employee Work Commitment CV. Maha Surya Motor Singaraja. In this study using a quantitative approach. Data collection techniques in this study used a questionnaire with a Likert scale. The number of samples used in this study were 69 employees which were the total number of employees from three branches of Maha Surya Motor (Maha Surya Motor; Penarukan, Singararaja, and Seririt) and the sampling technique used the total sampling method. The data analysis technique used in this study is SPSS version 25.0. The regression analysis method used to test the hypothesis was the f test and t test at a 95% confidence level = 0.05. The results of the first hypothesis were said to be significant positive with a significance value of 0.041 <0 .05. Likewise, the second hypothesis is said to be significant positive with a significance value of 0.036 <0.05. And the third hypothesis is said to be significant with a significance value of 0.000 <0.05.
TRIGGER OF STOCK RETURN RATE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Dewi, Mertyani Sari; Ferayani, Made Dwi
KEUNIS Vol. 10 No. 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.02 KB) | DOI: 10.32497/keunis.v10i2.3492

Abstract

Return is the goal of investors to invest in the capital market. Investors do various ways in order to get the desired return, by doing their own analysis of the movement of the company's stock performance or by using analytical tools in the form of financial statements. The purpose of this study is to analyze the effect of Return On Assets, Return On Equity, and Price to Book Value on Stock Returns in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This research was conducted using a quantitative documentation method. This study uses 520 financial statements per quarter from 26 companies for 5 years as a population. By using purposive sampling method, a sample of 240 financial statements per quarter from 12 companies was obtained. The hypothesis testing method uses the F test, t test, and multiple linear regression analysis. The results of the study state that partially ROA, ROE, and PBV have a positive and significant effect on stock returns. And simultaneously ROA, ROE, and PBV have a positive and significant effect on stock returns with a coefficient of determination of 17%.
Pelatihan Manajemen Usaha Dalam Memaksimalkan Potensi Usaha Sokasi Dewi, Mertyani Sari; Dewi, Komang Trisna Sari; Ferayani, Made Dwi
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 3 (2024): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i3.842

Abstract

Sokasi merupakan suatu hasil kerajinan tangan yang terbuat dari bambu yang dianyam dengan tehnik tertentu sehingga menghasilkan bentuk dan Corak yang Khas. Umat Hindu sering menggunakan Sokasi sebagai Prasarana untuk Persembahyangan dan tempat untuk mebuat Sesajen upacara atau Banten.  Metode penelitian ini adalah studi dokumentasi observasi lapangan dan wawancara. Objek penelitian ini adalah Usaha Sokasi yang berada di Desa Kaliasem.  Dalam kegiatan pengabdian ini, tim pelaksana menemukan beberapa permasalahan yaitu pada bidang sumber daya manusia dan keuangan. Sehingga dari permasalahan ini tim pelaksana memberikan beberapa pelatihan terhadap Usaha Sokasi di Desa Kaliasem. Pelatihan yang diberikan yaitu, pelatihan materi tentang pentingnya skill, dimana materi skill adalah kunci penting dalam hidup seseorang yang berpotensi menjadi penentu arah kehidupan dan dapat menjadi nilai tambah dalam aspek professional dan pelatihan aspek keuangan, menjelaskan bagaimana cara pembuatan neraca dan laba rugi tersebut dan juga menjelaskan sangat penting pembuatan laporan keuangan tersebut dan memisahkan kebutuhan pribadi dengan kebutuhan usahanya. Sehingga dari pelatihan ini menjadi lebih tahu pentingnya skill, pentingnya mencatat keuangan dengan teratur
PENGEMBANGAN KERAJINAN SAAB MOTE DI DESA NAGASEPAHA Kadek Doddy Purna Hendrawan; Ngurah Tedi Saniartha; Gusti Putu Eka Kusuma; Mertyani Sari Dewi
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 3 (2022): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i3.586

Abstract

Problems in this aspect, namely, experiencing problems with the use of production tools that are still manual and less labor which causes the production process to be very long so that the income to produce handicraft products is very little. In the marketing aspect in this Saab Mote craftsman, the way to promote is only by word of mouth. From the marketing aspect, the scope of marketing is still very narrow. Judging from the small market place for saab mote craftsmen and the marketing reach that is still not maximized by only marketing it at home by relying on how many customers at least buy saab mote craft products and have not marketed them to traditional markets or other marketing places, this saab mote craft is only watched on one motive namely floral motifs that cause customer boredom because they only have one motive. The results in the field for saab mote craftsmen in general are to improve human resources in terms of mindset regarding the ebb and flow of market waves through increasing production and marketing aspects. By studying entrepreneurship, which is the ability to create something new and different, while someone who has the ability to create something that has never existed before, or it could be by creating something different from what exists.
The Influence of Financial Literacy and Financial Attitude on Financial Management Behavior with Locus of Control as an Intervening Variable in Dupa Harum Jaya Perdana Small and Medium Industry Employees Sri Ayuni, Ni Made; Prayoga, I Putu Duta; Dewi, Mertyani Sari; Sri Kasih, Ni Luh
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.844

Abstract

This study aims to examine the effect of Financial Literacy and Financial Attitude on Financial Management Behavior, with Locus of Control as an intervening variable among employees of the Small and Medium Industry Dupa Harum Jaya Perdana. The research employs a quantitative approach, using a questionnaire distributed directly to respondents, specifically the 32 employees of IKM Dupa Harum Jaya Perdana, and utilizing a Likert scale for measurement. The data analysis technique used is Structural Equation Modeling based on Partial Least Squares with the SmartPLS application. The results of this study indicate that Financial Literacy has a positive and significant effect on Financial Management Behavior, Financial Attitude has a positive and significant effect on Financial Management Behavior, and Locus of Control has a positive and significant effect on Financial Management Behavior. Additionally, Financial Literacy has a positive and significant effect on Locus of Control, and Financial Attitude has a positive and significant effect on Locus of Control. However, Financial Literacy through Locus of Control has a positive but not significant effect on Financial Management Behavior, and Financial Attitude through Locus of Control also has a positive but not significant effect on Financial Management Behavior.
Peningkatan Pemahaman Laporan Keuangan Dan Pengembangan Kompetensi Dalam Meningkatkan Produktivitas Karyawan Di UMKM UD Kharisma Dewi, Mertyani Sari; Ferayani, Made Dwi; Praningtyas, Desak Kadek Widhya; Wedayanti, Kadek Ary
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 9 (2024): November
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i9.1634

Abstract

Kue pia merupakan bagian integral dari budaya kuliner Indonesia, dengan cita rasa dan keragaman yang digemari oleh berbagai kalangan. UMKM UD Kharisma berdiri sejak 1989 di Desa Penarukan, Kecamatan Buleleng, memproduksi kue tradisional imenggunakan resep khas yang telah dikenal luas. Selama lebih dari tiga dekade, usaha ini berhasil bertahan dengan dedikasi tinggi dari pemiliknya. Namun, berbagai tantangan yang dihadapi usaha ini seperti mengelola laporan keuangan dan tingginya tingkat absensi yang berdampak pada produktivitas karyawan, pemahaman yang tepat tentang laporan keuangan penting untuk pengambilan keputusan dan perencanaan bisnis, selain laporan keuangan peningkatan produktivitas karyawan berperan dalam mengoptimalkan kualitas produk dan permintaan pasar. Penelitian ini bertujuan untuk memberikan pemahaman tentang laporan keuangan dan peningkatan produktivitas karyawan, dengan metode pelatihan pemilik usaha dan para karyawan mendpatlkan pengalaman serta pengetahuan yang berguna untuk kemajuan bisnis.
The Influence of Financial Literacy and Income on Investment Decisions Mediated by Financial Behavior in Msmes in Buleleng Ni Luh Eka Ayu Permoni; Anak Agung Ayu Restitiati; Mertyani Sari Dewi
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This study reveals that financial literacy and income positively and significantly influence investment decisions and financial behavior among MSME owners in Buleleng. Better financial literacy enhances both financial behavior and investment decisions, while higher income improves financial behavior and leads to increased investment decisions. Additionally, financial behavior serves as a mediating factor, amplifying the positive effects of financial literacy and income on investment decisions. This indicates that a combination of strong financial literacy, higher income, and good financial behavior contributes significantly to better investment decision-making among business owners.
Pemberdayaan UMKM Kuliner : Pelatihan Keuangan dan Manajemen Sumber Daya Manusia (MSDM) di Grace Kitchen Dewi, Mertyani Sari; Dewi, Komang Trisna Sari; Ferayani, Made Dwi; Permoni, Ni Luh Eka Ayu
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 10 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i10.96

Abstract

Pelatihan pengelolaan keuangan dan manajemen sumber daya manusia (MSDM) pada Grace Kitchen, sebuah usaha kuliner di Indonesia, bertujuan untuk meningkatkan efisiensi operasional dan kinerja usaha. Sebagai bagian dari program pengabdian masyarakat, pelatihan ini dirancang untuk membantu pemilik dan manajer dalam mengelola keuangan secara lebih terstruktur serta meningkatkan pengelolaan karyawan untuk menciptakan tim yang solid dan produktif. Hasil pelatihan menunjukkan adanya perbaikan yang signifikan dalam dua aspek utama. Pertama, pengelolaan keuangan yang lebih terstruktur melalui pencatatan keuangan yang rapi, pengelolaan arus kas yang lebih efisien, dan perencanaan anggaran yang lebih realistis. Kedua, pengelolaan sumber daya manusia yang lebih baik dengan adanya sistem rekrutmen yang jelas, pelatihan keterampilan karyawan yang terencana, serta peningkatan motivasi dan kinerja karyawan. Dengan penerapan materi pelatihan ini, Grace Kitchen berhasil memperbaiki operasional dan memperkuat dasar usaha, sehingga dapat menghadapai tantangan bisnis dan meraih pertumbuhan yang berkelanjutan. Pelatihan ini diharapkan dapat memberikan contoh bagi usaha kuliner lainnya untuk meningkatkan manajemen internal dan daya saing di pasar yang kompetitif.
Co-Authors Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ayu Restitiati Ari Surya Darmawan Ayu Permoni, Ni Luh Eka Danuarta, Kadek Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Putu Ayu Purma Dewi Erik Trisnawati, Ni Luh De Gede Widiadnyana Pasek Gusti Putu Eka Kusuma I Gusti Made Oka Astana I Ketut Suardika I Ketut Suardika I Putu Agus Adnyana I Putu Agus Adnyana ., I Putu Agus Adnyana Juli Nuryani, Ni Nyoman Kadek Dena Krisnantara KADEK DIAN AYUNING SARI Kadek Dian Jatiwardani Kadek Doddy Purna Hendrawan Kadek Prita Ary Astini Kadek Sutawan Kartika, Riana Dewi Kasih, Ni Luh Sri KETUT SEPSI KASTIANI Khrisna, Gede Bagus Anjas Marga Kirana, Putu Widya Bunga Komang Trisna Sari Dewi Komang Trisna Sari Dewi ., Komang Trisna Sari Dewi Luh Luji Purnami Made Dwi Ferayani . Ngurah Tedi Saniartha Ni Ketut Cantika Paraswani Ni Luh Eka Ayu Permoni Ni Luh Nurkariani Ni Made Rianita Ni Putu Ari Aryawati Nuryani, Ni Nyoman Juli Nyoman Sulasmi Nyoman Sulasmi Paraswani, Ni Ketut Cantika Permoni, Ni Luh Eka Ayu Praningtyas, Desak Kadek Widhya Prayoga, I Putu Duta Putu Eka Nopiyani . Ratih, Komang Ayu Maryuni SONIA MELLYA UTAMI, NI PUTU Sri Ayuni, Ni Made Sri Kasih, Ni Luh Supriani, Kadek Ayu Suryajati, I Gusti Ayu Eka Swardani, Ni Wayan Risna Wedayanti, Kadek Ary Yuliastuti, Kadek