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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Vidyottama Sanatana: International Journal of Hindu Science and Religious Studies Kamaya: Jurnal Ilmu Agama WICAKSANA: Jurnal Lingkungan dan Pembangunan DHARMASMRTI: Jurnal Pascasarjana UNHI Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Ilmu Ekonomi Padma Sari: Jurnal Ilmu Pendidikan Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Abdi Masyarakat Journal of Political And Legal Sovereignty
Anak Agung Gde Krisna Paramita
Universitas Warmadewa, Denpasar, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability PRILIANDANI, Ni Made Intan; WULANDARI, I Gusti Ayu Athina; PARAMITA, Anak Agung Gde Krisna
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1592

Abstract

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.
Understanding Poverty Dynamics in Indonesia: The Role Economic Growth, Income Distribution, and Human Development Pardita, Dewa Putu Yudi; Arjawa, I Gde Wedana; Paramita, Anak Agung Gde Krisna; Setena, I Made
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi Agustus 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i2.130

Abstract

This study aims to analyze the influence of economic growth, income distribution, and the Human Development Index (HDI) on poverty in Indonesia, both partially and simultaneously. The data used in this research is secondary data, comprising a total of 680 observations from 34 provinces in Indonesia over the period 2018-2022. The data analysis technique employed in this study is panel data regression. The results of this study indicate that, partially, economic growth and income distribution have significant effects on the poverty level in Indonesia. Meanwhile, the Human Development Index (HDI) does not have a significant impact on poverty levels in Indonesia. Simultaneously, economic growth, income distribution, and the Human Development Index (HDI) together have a significant effect on poverty in Indonesia. Based on the results of this study, it is recommended that the government implement effective policies through progressive taxation, direct cash transfers to poor families, and social protection programs targeted specifically at those below the poverty line. Additionally, investment in education must be increased to ensure broader access and better-quality education for all segments of society.
INTERNALISASI NILAI KARAKTER HINDU DALAM AJARAN PRADNYAN DAN PURUSOTTAMA Anak Agung Gde Krisna Paramita; Dewa Nyoman Arsana; Dewa Ayu Kade Linda Dewi
Vidyottama Sanatana: International Journal of Hindu Science and Religious Studies Vol 7 No 2 (2023)
Publisher : UHN I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/vidyottama.v7i2.2494

Abstract

This study examines a concept in the internalization of Hindu character values contained in the teachings of Pradnyan and Purusottama, as the main object, namely Hindu Man whose character is according to the concepts of Pradnyan and Purusottama teachings. This research uses qualitative data-based methods in the form of narrative text studies. The description of this study is the character values in the teachings of Pradnyan and Purusottama in the book Sarasamuccaya sloka (304-306), namely the character of Hindu humans:  1. Tan girang yan inalem, 2. Tan alara yan inida, 3. Tan kataman krodha, 4. Tan kataakenang sawacana, 5. Lasting dhiraning manah, 6. Taranggenangen dosaning len, 7. Tan saidakenang parapawada, 8. Guna rahayu kenget nira, 9. Apageh ri maryadanira, this concept is Nawa Purusottama, namely the nine main human traits in the Hindu concept that must be owned and implemented in social religious life.
TATA LAKU SISWA TERHADAP GURU DALAM LONTAR SILAKRAMANING AGURON-GURON Anak Agung Gde Krisna Paramita; Dewa Ayu Kade Linda Dewi
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 6 No. 2 (2022)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.6.2.2022.80-87

Abstract

This research focuses on the study of student behavior towards teachers in the lontar text of Sila Kramaning Aguron-guron. This research method is in the form of qualitative which discusses the ethics of student behavior towards teachers as contained in the lontar sila kramaning aguron-guron. This research is a description of the teachings of etiquette contained in the lontar Sila Kramaning Aguron-guron on sheet 1b and analyzes the aspects of the teaching. Also, a student must be devoted to the teacher, which is related to the teachings of the teacher of devotional service, the lightest is always on the right behavior, right speech and a mind that is not defiled, namely the teachings of Tri Kaya Parisudha, students have self-control and are directed to the good to free themselves from the bondage of the senses. The behavior in question is that students are able to have ethics towards teachers who provide education.
AJARAN CATUR PARAMITA TERHADAP POLA PENDIDIKAN KARAKTER DALAM LONTAR SIWA SASANA Anak Agung Gde Krisna Paramita; Dewa Ayu Kade Linda Dewi; I Made Rajendra
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 7 No. 1 (2023)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.7.1.2023.15-21

Abstract

Penelitian ini focus pada kajian ajaran catur paramita dalam lontar siwa sasana. Metode penelitian ini berupa kualitatif yang membahas tentang ajaran catur paramita terhadap pola pendidikan karakter yang termuat dalam lontar siwa sasana. Penelitian ini yakni deskripsi ajaran catur paramita yang terkandung dalam lontar siwa sasana pada lembar 6b, Seorang siswa kerohanian dalam lontar siwa sasana hendaknya memahami ajaran catur paramita yang dimaksud yakni Catur Paramita itu adalah : Maitri yang berarti persahabatan atau sifat – sifat yang menghendaki suatu kehidupan yang rukun. Karuna yang berarti cinta kasih sayang, kepedulian kita terhadap orang lain. Mudita berarti sifat dan sikap yang simpati terhadap keberhasilan dan penderitaan orang lain. Dan Upeksa berarti suka mengampuni kesalahan orang lain dengan tenang sabar. Hal ini terkait dengan pola pendidikan yang termuat dalam lontar siswa sasana yakni pendidikan karakter disiplin.
KARMA MARGA SEBAGAI LANDASAN FILOSOFIS KERJA BAGI UMAT HINDU Anak Agung Gde Krisna Paramita; I Made Rajendra
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 7 No. 2 (2023)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.7.2.2023.69-77

Abstract

Manusia di dunia ini selalu dituntut untuk bekerja dan tidak seorang pun yang hidup di dunia ini terlepas dari aktivitas atau kerja karena manusia pada hakekatnya dibelenggu oleh hukum alam yang mewajibkannya untuk berbuat. Umat Hindu meyakini bahwa kerja merupakan pokok kehidupan, ”Kerja untuk hidup dan Hidup untuk kerja” yang pada akhirnya melalui kerja tersebut dapat mencapai kebebasan, asalkan pekerjaan itu dilakukan dengan tidak mengikatkan diri pada hasilnya sesuai dengan falsafah karma marga. Manusia betul-betul sadar akan kewajibannya dan memiliki etos kerja yang tinggi. Ajaran karma marga merupakan landasan filosofis kerja bagi umat hindu, sehingga sadar bahwa kerja pada hakekatnya adalah hukum sebab akibat yang dapat mengantarkan manusia ke jalan kebebasan dengan tidak mengikatkan diri pada hasilnya. Karma marga dalam pelaksanaannya mempunyai motif-motif yang mengarah untuk penyatuan diri dengan Tuhan/Ida sang Hyang Widhi, yaitu bahwa karma marga merupakan suatu pengabdian dan kewajiban bagi umat Hindu tanpa mementingkan hasil yang bersifat material atau motif ekonomi semata.
Pemanfaatan Teknologi ‘Website DJP Online’ Bagi Karang Taruna di Desa Siangan Kadek Agus Mahabojana Dwi Prayoga; Made Dika Nugraha; I Putu Yudi Prabhadika; Anak Agung Gde Krisna Paramita; Gede Yohanes Arygunartha
Postgraduated Community Service Journal Vol. 4 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.4.2.2023.79-82

Abstract

Pemahaman dan pemanfaatan teknologi dalam membayar pajak menjadi krusial dalam perkembangan sistem perpajakan global. Di Indonesia, Direktorat Jenderal Pajak (DJP) meluncurkan DJP Online pada tahun 2015, sebuah inovasi penting dalam administrasi perpajakan. Dalam era digital, DJP Online mencerminkan upaya pemerintah untuk menyederhanakan, meningkatkan efisiensi, dan memberikan transparansi dalam perpajakan. Tujuan platform ini adalah meningkatkan efisiensi administrasi, meminimalkan kesalahan, dan meningkatkan kepatuhan wajib pajak melalui layanan pajak berbasis online. PKM ini dilakukan dengan fokus pada kelompok Karang Taruna di Desa Siangan, yang dihadapkan pada kurangnya pemahaman tentang pembayaran dan pelaporan pajak serta pemanfaatan DJP Online. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat (PkM) dilaksanakan untuk memberikan penyuluhan dan pelatihan penggunaan DJP Online kepada kelompok tersebut. Metode PkM menggunakan ceramah/sosialisasi dan praktek langsung dengan tutorial pengisian DJP Online. Hasil kegiatan ini mencakup peningkatan pemahaman dan kesadaran wajib pajak di Desa Siangan, terlihat dari partisipasi aktif dan tanggapan positif peserta. Materi disampaikan oleh narasumber yang kompeten, Bapak I Made Dwi Sumba Wirawan, SE., M.Si., BKP, yang membahas fitur portal layanan perpajakan DJP Online. Kegiatan PkM berhasil memberdayakan kelompok Karang Taruna dengan memberikan pengetahuan praktis tentang pembayaran dan pelaporan pajak melalui DJP Online. Diharapkan kegiatan serupa dapat dilakukan secara rutin untuk meningkatkan kesadaran perpajakan di masyarakat.
Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability Ni Made Intan PRILIANDANI; I Gusti Ayu Athina WULANDARI; Anak Agung Gde Krisna PARAMITA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1592

Abstract

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.
Conversion of Agricultural Land and Its Implications for the Existence of Subak Temples: A Study on Legal Protection Based on the Tri Hita Karana Philosophy Anak Agung Gde Krisna Paramita; Anak Agung Putu Sugiantiningsih; , I Wayan Werasmana Sancaya
Journal of Political And Legal Sovereignty Vol. 4 No. 3 (2026): Journal of Political And Legal Sovereignty (July – September 2026)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jpls.v4i3.413

Abstract

The conversion of agricultural land in Denpasar City has impacted the existence of the *Subak* system, including *Subak* temples—which serve as hubs for religious, social, cultural, and customary legal activities for the Balinese people. Urban expansion, accompanied by the conversion of agricultural land into residential, commercial, and investment areas, has reduced the agricultural space that sustains *Subak* organizations and the functions of *Subak* temples. This study aims to analyze the implications of agricultural land conversion on the existence of *Subak* temples in Denpasar City and to identify the protection measures needed to ensure their sustainability. The study employs an empirical legal method with a qualitative approach, utilizing field observations, in-depth interviews, and document analysis regarding *Subak Intaran* and *Subak Renon* in Denpasar City. The findings indicate that agricultural land conversion has led to a reduction in rice field acreage, a shrinking economic base for *Subak* organizations, and increased threats to the continued religious function of *Subak* temples. While *Subak Intaran* retains opportunities for preservation through agrotourism development and farmer incentives, *Subak Renon* has experienced significant land loss due to urban development pressures. The study also reveals that existing customary regulations (*awig-awig*) have not been fully effective in controlling land conversion; therefore, synergy is required among the local government, customary villages (*desa adat*), *Subak* organizations, and the community to strengthen the protection of *Subak* temples as an integral part of the *Subak* ecosystem and the *Tri Hita Karana* values.
Praktik Ekonomi Sirkuler Berbasis Tri Hita Karana dan Pemanfaatan AI Untuk Penguatan UMKM dan Komunitas di Desa Dauh Puri Kangin Pardita, Dewa Putu Yudi; Setena, I Made; Paramita, Anak Agung Gde Krisna
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 3 (2026): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i3.6042

Abstract

Dinamika kawasan perkotaan di Desa Dauh Puri Kangin menghadapi persoalan peningkatan timbulan sampah akibat pola konsumsi linier serta rendahnya daya saing digital Usaha Mikro, Kecil, dan Menengah (UMKM) sirkuler. Kegiatan pengabdian ini bertujuan untuk mengimplementasikan sistem ekonomi sirkuler (pilah-olah-nilai) dari hulu ke hilir dengan mengintegrasikan nilai kearifan lokal Tri Hita Karana sebagai pengunci keberlanjutan partisipasi sosial, serta memanfaatkan kecerdasan buatan (AI) untuk mengakselerasi kapasitas bisnis UMKM. Metode pelaksanaan menggunakan desain Participatory Action Research (PAR) yang melibatkan 40 rumah tangga dan 5 UMKM melalui tahapan pemetaan rantai pasok, pelatihan, pendampingan teknologi, serta evaluasi selama 8 minggu. Hasil pengabdian menunjukkan transformasi yang terukur pada aspek lingkungan dan ekonomi. Secara kuantitatif, program berhasil menekan volume residu sampah sebesar 24% dan meningkatkan akumulasi material terpilah hingga 128 kg per minggu, dengan nilai perputaran insentif ekonomi mencapai Rp1.350.000 per bulan. Secara kualitatif, internalisasi filosofi Tri Hita Karana terindikasi mampu menumbuhkan tanggung jawab moral komunal terhadap kelestarian lingkungan, yang tercermin dari konsistensi partisipasi warga (68%) dalam memilah sampah. Di sisi hilir, 80% UMKM sasaran mampu mengadopsi platform Generative AI untuk memproduksi katalog digital dan naskah pemasaran secara mandiri, yang secara estimasi memangkas waktu dan biaya produksi konten hingga 60%. Disimpulkan bahwa konvergensi antara inovasi sosial berbasis budaya lokal dan adopsi teknologi mutakhir berpotensi mendorong ekosistem tata kelola sampah yang lebih adaptif. Program ini memberikan kontribusi empiris secara langsung terhadap pencapaian Sustainable Development Goals (SDGs) 8, 11, dan 12 di tingkat lokal. Circular Economy Practices Based on Tri Hita Karana and the Utilization of Artificial Intelligence in Dauh Puri Kangin Village Abstract Urban dynamics in Dauh Puri Kangin Village face challenges from rising waste generation driven by linear consumption patterns, coupled with the low digital competitiveness of circular Micro, Small, and Medium Enterprises (MSMEs). This community service program aims to implement a comprehensive upstream-to-downstream circular economy system (sort-process-value) by integrating the local wisdom of Tri Hita Karana to anchor sustainable social participation, while using Artificial Intelligence (AI) to accelerate MSMEs' business capacity. The program employed a Participatory Action Research (PAR) design involving 40 households and 5 MSMEs, conducted in stages: supply chain mapping, training, technological mentoring, and an 8-week evaluation phase. The results demonstrated measurable transformation in both environmental and economic aspects. Quantitatively, the program reduced residual waste volume by 24% and increased the accumulation of sorted materials to 128 kg per week, generating an economic incentive turnover of IDR 1,350,000 per month. Qualitatively, the internalization of the Tri Hita Karana philosophy indicated an ability to foster communal moral responsibility toward environmental sustainability, as reflected by a consistent citizen participation rate of 68% in waste sorting. On the downstream side, 80% of the targeted MSMEs successfully adopted Generative AI platforms to independently produce digital catalogs and marketing copy, which is estimated to reduce content production time and costs by up to 60%. In conclusion, the convergence of local culture-based social innovation and cutting-edge technology adoption has the potential to foster a more adaptive waste management ecosystem. This program provides a direct empirical contribution to achieving Sustainable Development Goals (SDGs) 8, 11, and 12 at the local level.
Co-Authors , I Wayan Werasmana Sancaya Anak Agung Putu Sugiantiningsih Artha Aryasa, I Putu Gde Chandra Arygunartha, Gede Yohanes Arygunartha, Gede Yohanes Ayu Antari, Dewa Ayu Putri Suryaningrat Ayu Putri Suryaningrat Dewa Ayu Antari Dewa Ayu Kade Linda Dewi Dewa Ayu Kade Linda Dewi Dewa Nyoman Arsana Dewa Putu Yudi Pardita I Gde Wedana Arjawa I Gusti Ayu Athina WULANDARI I Gusti Bagus Wirawan I Made Rajendra I Made Rajendra Ida Ayu Rosa Dewinta Ni Made Intan Priliandani, Ni Made Intan Nugraha, Made Dika Pardita, Dewa Putu Yudi PRABHADIKA, I PUTU YUDI Prayoga, Kadek Agus Mahabojana Dwi Setena, I Made Suka Yasa, I Wayan Wulandari, I Gusti Ayu Athina