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The Influence of Human Capital, use of Information Technology, and Internal Control on the Quality of Financial Reports at BPR in Denpasar ANGELIN, Komang Ratu Karina; ASTUTI, Partiwi Dwi; ANGGIRIAWAN, Putu Budi
Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i2.879

Abstract

This research aims to test the influence of human capital empirically, the use of information technology, and internal control on the quality of financial reports. The sample used in this research was saturated, namely 30 BPRs with addresses in Denpasar. This research data is quantitative and was collected using a questionnaire. The analysis technique used is the multiple linear regression analysis technique. The results of this research are that human capital has a positive and significant effect on the quality of financial reports, the use of information technology has a positive and significant effect on the quality of financial reports, and internal control has a positive and significant effect on the quality of financial reports. In addition, this provides implications for future researchers to add other variables such as internal audit, accounting information systems, and others. It is necessary to increase the number of samples and expand the scope of research, which is more comprehensive than BPR in Denpasar.
Adopting cultural intelligence strategies for the silver craftsmen Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 1 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i1.23312

Abstract

The silvercrafting tradition in Kamasan Village, Klungkung, Bali, faces significant challenges, including declining youth participation, restricted market access, and limited cultural adaptability. This community service initiative aimed to empower silver craftsmen by integrating cultural intelligence strategies to enhance their global competitiveness while preserving traditional craftsmanship. The program focused on developing metacognitive, cognitive, motivational, and behavioral competencies to strengthen market adaptability and innovation. A participatory action community service framework guided the initiative for 34 silver craftsmen, structured into three phases: a pre-test to assess cultural intelligence baseline, targeted capacity-building workshops, and a post-test to evaluate progress. The training incorporated scenario-based activities, knowledge-sharing sessions, motivational discussions, and role-playing exercises to enhance cross-cultural adaptability. Findings revealed significant improvements in all cultural intelligence dimensions, with the overall mean score rising in post-intervention. The behavioral dimension exhibited the highest gains, particularly in verbal and non-verbal communication skills. However, challenges such as gender disparities and low youth engagement underscored the need for inclusive strategies. This initiative demonstrated the transformative potential of cultural intelligence training in sustaining traditional industries, reinforcing cultural identity, and fostering market expansion. Future programs should focus on long-term sustainability through mentorship, digital engagement, and targeted inclusivity efforts.
SUSTAINING ENTREPRENEURIAL BEHAVIOR: COMMUNITY ENGAGEMENT OF BAMBOO CRAFTSMEN IN TIGAWASA VILLAGE, BULELENG, BALI Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 9, No 1 (2025): Inpress
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v9i1.2305

Abstract

Pengrajin bambu di Desa Tigawasa, Buleleng, Bali, merupakan aset budaya dan ekonomi yang penting, namun menghadapi tantangan yang mengancam keberlanjutan kerajinan mereka. Inisiatif pengabdian masyarakat ini bertujuan untuk meningkatkan perilaku kewirausahaan melalui aktivitas, ketahanan, dan proaktivitas, yang dirancang untuk membekali para pengrajin dalam memenuhi tuntutan pasar, melestarikan warisan budaya, dan mencapai kestabilan ekonomi. Menggunakan pendekatan penelitian tindakan partisipatif. Lokakarya mencakup pelatihan praktis dalam pengembangan produk, analisis pasar, strategi ketahanan, dan pemecahan masalah, didukung oleh umpan balik dan pembelajaran kolaboratif. Hasil menunjukkan peningkatan signifikan dalam perilaku kewirausahaan, dengan skor rata-rata komposit naik dari 1,542 menjadi 4,190. Temuan ini menegaskan keberhasilan intervensi dalam menggeser pengrajin dari praktik tradisional menuju strategi kewirausahaan modern. Dengan mengatasi hambatan sistemik seperti kesenjangan gender dan generasi serta mengintegrasikan dukungan berkelanjutan, inisiatif ini memposisikan kerajinan bambu Tigawasa sebagai aset budaya dan ekonomi yang berkembang. Abstract. The bamboo craftsmen of Tigawasa Village, Buleleng, Bali, serve as a vital cultural and economic resource but face challenges threatening their craft's sustainability. This community service initiative aimed to enhance entrepreneurial behavior through activities, resilience, and proactivity, equipping craftsmen to meet market demands, preserve heritage, and achieve economic stability. Using a participatory action research approach. Workshops included practical training in product development, market analysis, resilience, and problem-solving, reinforced by feedback and collaborative learning. Results indicated marked improvements in entrepreneurial behavior, with the composite mean score rising from 1.542 to 4.190. These outcomes highlight the intervention's success in transitioning craftsmen from traditional to modern entrepreneurial strategies. By addressing systemic barriers like gender and generational disparities and integrating sustained support mechanisms, this initiative positions Tigawasa’s bamboo craftsmanship as a thriving cultural and economic asset, advancing community well-being and contributing to rural entrepreneurship scholarship.
Accelerating the Development of Arabica Coffee Production and Processing to Encourage Business and Economic Improvement of the Kintamani Bali Community: Development of Arabica Coffee Production and Processing of the Kintamani Bali Community Suriati, Luh; Suwitra, I Made; Astuti, Partiwi Dwi; Udayana, I Gusti Bagus; Selamet, I Ketut; Rustini, Ni Made; Chindrawati, Anak Agung Sagung Manik; Damayanti, Ni Luh Putu Sulis Dewi
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 1 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i1.633

Abstract

This study focuses on accelerating the development of Arabica coffee production and processing in Kintamani, Bali, to enhance local business and economic growth. Kintamani, renowned for its distinctive Arabica coffee, faces challenges in productivity, post-harvest processing, and global market access. The program employed a combination of face-to-face methods, counseling, training, and hands-on practices to improve cultivation techniques, post-harvest methods, marketing strategies, and collaboration networks. The method involved direct practice guided by experts, with training on sustainable agricultural practices, modern post-harvest processing technologies, and effective marketing strategies. Results show a significant increase in participants' knowledge, with an understanding of marketing strategies improving from 21.05% to 84.21%, and awareness of product certification rising from 10.53% to 84.21%. These outcomes demonstrate the program's effectiveness in empowering local communities and fostering sustainable development. Recommendations include leveraging social media, certification systems, and stakeholder collaborations to enhance market access and ensure business continuity. Contribution to Sustainable Development Goals (SDGs):SDG 1: No PovertySDG 2: Zero hungerSDG 9: Industry, Innovation, and Infrastructure SDG 12: Responsible Consumption and ProductionSDG 13: Industry, Innovation, and InfrastructureSDG 17: Partnerships for the Goals