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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha KEUNIS Daya Saing : Jurnal Ilmu Manajemen Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Social Science and Business GANEC SWARA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) 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 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 Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia
Mertyani Sari Dewi ., Mertyani Sari Dewi
SEKOLAH TINGGI ILMU EKONOMI SATYA DHARMA
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengembangan SDM dan Pemasaran Produk Usaha Candi Silver Di Desa Nagasepaha Dalam Meningkatkan Keunggulan Bersaing Seri Naraswari, Dewa Ayu; Agung Maesa Ardanari, I Gusti Ayu; Dewi, Mertyani Sari; Pasek, Gede Widiadnyana
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 4 (2023): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i4.400

Abstract

This service aims to improve the ability to use digital marketing through the application of a training model. This service was carried out on one of the MSME actors in Nagasepaha Village, Buleleng Regency, Buleleng District, Bali. This type of service is community education and training service with a three-stage procedure, namely: (1) Preparation stage, (2) Implementation stage and, (3) Evaluation and monitoring stage. The data collection method used in this service is through observation. The data collection process through this observation uses direct interview techniques. The results of the service show that MSME actors produce a change by being able to use digital marketing from the training that has been provided which aims to promote the products of their skills, so it can be concluded that the application of the training model can increase self-confidence and compete with the same type of MSMEs.
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 EFFECT OF THIRD PARTY FUND, LDR AND OPERATIONAL COSTS ON OPERATIONAL INCOME ON ROA IN PUBLIC CREDIT BANK Mertyani Sari Dewi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v2i2.332

Abstract

The purpose of this study was to determine the effect of Third Party Funds, Loan Debt Ratio and Operational Cost of Operating Income on Return On Assets in Rural Banks in Buleleng Regency. The type of data from this research is quantitative and qualitative data. Sources of data in this study are primary data and secondary data. The problem in this study is whether third- party funds affect the return on assets in rural banks in Buleleng regency, whether the loan debt ratio affects the return on assets in rural banks in Buleleng, whether operational costs of operating income affect the return on assets in rural banks in Buleleng regency and whether third-party funds, loan debt ratio and operating income operational costs affect the return on assets in rural banks in Buleleng regency. The results of this study are that third party funds have a negative and significant effect on return on assets in rural banks in Buleleng Regency, loan to debt ratio has a negative but not significant effect on return on assets in rural banks in Buleleng, operational costs of income operational has a negative and significant effect on return on assets in rural banks in Buleleng Regency and third party funds, loan to debt ratio, and operational costs of operating income have a significant effect on return on assets in rural banks in Buleleng Regency
STRATEGI USAHA KECIL MENENGAH PENJUAL SEMBAKO DI DESA KUBUTAMBAHAN DALAM MENINGKATKAN KEUNTUNGAN Kadek Dena Krisnantara; Mertyani Sari Dewi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i1.503

Abstract

Economic activity is an effort to increase the power and standard of living of the community due to increased economic growth and the increasing needs of the community. In order to meet the needs of life in order to be prosperous, people who have the ability and are observant to see their potential and are able to identify the environment, can find opportunities and open up business opportunities for the community through entrepreneurship. In Kubutambahan Village, there are many retail traders who have the potential to increase their business profits. One example of a basic food trader is KUD. Karma Bumi Amertha. KUD. Karma Bumi Amertha is a cooperative that was founded on the principle of kinship with the aim of helping community activities in Kubutambahan Village.This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is a structured interview conducted with KUD Karma Bumi Amertha resource persons are business owners, employees, and consumers.The results obtained indicate that the business prospects of selling groceries at KUD. Karma Bumi Amertha has increased through the strategy implemented, namely the Generic Whelen Hunger Strategy. This strategy is very effective for KUD. Karma Bumi Amertha because it plays a very important role in increasing income.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM NI NYOMAN JULI NURYANI; NI PUTU SONIA MELLYA UTAMI; MERTYANI SARI DEWI
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.5032

Abstract

Small, medium, and micro businesses are among the most pursued businesses by some people because they have the potential to meet their living needs. Additionally, micro, small, and medium-sized businesses play a significant part increating jobs, helping to increase people's income through various economic activities ranging from trade to the creative industry. Behind the high interest in doing this business, there are still business actors who experience obstacles in managing their businesses where this is closely related to business financial management. The purpose of this study was to determine whether monetary technology, financial literacy and financial attitudes affect the financial management of Micro, Small and Medium Enterprises in Buleleng District. All of the participants in this study were micro, small, and medium-sized businesses in Buleleng District using 99 samples taken use the Slovin. The method a questionnaire was utilized to gather data for this investigation. Which was evaluated on a Likert scale from 1 to 5. This study use a SEM PLS data analysis technique version 4.0
PENGARUH MODAL, DIGITAL PAYMENT, DAN LITERASI KEUANGAN TERHADAP PENGHASILAN UMKM MERTYANI SARI DEWI; Kadek Dian Jatiwardani; Kadek Yuliastuti; Ni Luh Eka Ayu Permoni
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.4829

Abstract

As a result of the increased level of competition among business actors brought about by the rapid development of micro, small, and medium-sized enterprises, the research's central issue is that these businesses must be able to increase their level of digitalization in order to sustain and grow. A business's level of income is a gauge of its progress.  The Buleleng District's micro, small, and medium-sized businesses served as the sites of this study. 99 business actors were selected using a purposive sampling strategy and the Slovin formula.  A survey was used to collect data. Finding out how capital, digital payments, and financial literacy impact the revenue of micro, small, and medium-sized businesses in Buleleng District is the goal of this study.  The methodology used in this study is quantitative. These results show that improving the revenue of micro, small, and medium-sized businesses in Buleleng District is positively and significantly impacted by capital, digital payments, and financial literacy. The amount of revenue a business generates increases with the amount of capital used by its actors. Business actors can earn more money if they have a better level of literacy.  Additionally, the potential revenue from these commercial operations increases with the level of adoption of digital payments in transactions.
Implementation of PSAK 72 in Revenue Recognition of Star Hotels in Post-Pandemic Bali Kadek Dian Jatiwardani; Putu Esa Naranata Dewi; Ni Wayan Risna Swardani; Nyoman Angga Pradipa; Mertyani Sari Dewi
SIMAK Vol. 24 No. 01 (2026): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v24i01.710

Abstract

This study aims to analyze the implementation of Indonesian Financial Accounting Standard (PSAK) Number 72 on Revenue from Contracts with Customers in five-star hotels in the Nusa Dua area of Bali, within the context of the post-COVID-19 tourism industry recovery. Employing a descriptive qualitative method with a multiple case study approach, data were collected through in-depth interviews with income auditors, chief accountants, and financial controllers at three five-star hotels, supported by an analysis of financial statement documents for the 2022–2023 period. Data were analyzed using the interactive model of Miles, Huberman, and Saldana (2014), comprising data condensation, data display through cross-case comparison matrices, and conclusion drawing, with triangulation to ensure validity. The findings indicate that all three hotels have formally adopted the five-step revenue recognition model of PSAK 72; however, inconsistencies were identified in the recognition of bundled room packages that include services such as breakfast, spa, and airport transfers. Furthermore, the handling of advance payments and no-show revenue has not been fully aligned with the performance obligation principles stipulated in the standard. The significant recovery in hotel performance—with occupancy rates reaching 72% and RevPAR surpassing pre-pandemic benchmarks by 37% in 2023—has driven increased complexity in revenue transactions, demanding stricter application of accounting standards. This study recommends adjustments to internal accounting policies and improvements in human resource competency in the field of tourism accounting.
Optimalisasi Strategi Promosi Digital dan Pencatatan Keuangan untuk Meningkatkan Kinerja Operasional Pusaka Gym Singaraja Ni Luh Eka Ayu Permoni; Ketut Wira Widhiyardani; Mertyani Sari Dewi; Gusti Putu Eka Kusuma
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 2 (2026): Juni: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v5i2.6899

Abstract

This community service program aims to assist Pusaka Gym Singaraja in addressing two main issues: suboptimal business promotion and poorly managed operational cost recording. These challenges have contributed to limited market reach and inefficiencies in financial management. Through the Service Learning and Participatory Action Research (PAR) approaches, this program actively involved students and gym management in identifying problems, designing strategies, implementing action plans, and conducting evaluations. The strategies implemented included developing digital promotion through social media, particularly Instagram, by creating engaging content, scheduling posts consistently, and optimizing interactive features to increase audience engagement. In addition, the team designed a simple, structured, and user-friendly operational cost recording system using Microsoft Excel. The system covered income and expense tracking, as well as monthly financial reporting to support better financial monitoring. The results showed that digital promotion significantly improved business visibility, expanded audience reach, and increased customer interaction. Meanwhile, the implementation of systematic financial recording enhanced cost efficiency, transparency, and managerial decision-making. This program demonstrates that collaboration between academia and business can generate practical, applicable, and sustainable solutions to improve the performance of small enterprises in the fitness sector.
Co-Authors Agung Maesa Ardanari, I Gusti Ayu Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Ayu Restitiati Ari Surya Darmawan 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 Kadek Dena Krisnantara Kadek Dena Krisnantara KADEK DIAN AYUNING SARI Kadek Dian Jatiwardani Kadek Doddy Purna Hendrawan Kadek Doddy Purna Hendrawan Kadek Prita Ary Astini Kadek Sutawan Kadek Yuliastuti Kartika, Riana Dewi Kasih, Ni Luh Sri KETUT SEPSI KASTIANI Ketut Wira Widhiyardani 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 Ngurah Tedi Saniartha Ni Ketut Cantika Paraswani Ni Luh Eka Ayu Permoni Ni Luh Eka Ayu Permoni Ni Luh Nurkariani Ni Made Rianita Ni Putu Ari Aryawati NI PUTU SONIA MELLYA UTAMI Ni Wayan Risna Swardani Nuryani, Ni Nyoman Juli Nyoman Angga Pradipa Nyoman Sulasmi Nyoman Sulasmi Paraswani, Ni Ketut Cantika Pasek, Gede Widiadnyana Permoni, Ni Luh Eka Ayu Praningtyas, Desak Kadek Widhya Prayoga, I Putu Duta Putu Eka Nopiyani . Putu Esa Naranata Dewi Ratih, Komang Ayu Maryuni Seri Naraswari, Dewa Ayu Sri Ayuni, Ni Made Sri Kasih, Ni Luh Supriani, Kadek Ayu Suryajati, I Gusti Ayu Eka Wedayanti, Kadek Ary