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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Resona : Jurnal Ilmiah Pengabdian Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Journal of Governance, Taxation, and Auditing Journal of Community Empowerment
Partiwi Dwi Astuti, Partiwi Dwi
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Agriculture, Biological Sciences & Forestry Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences

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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. 2 (2023): Journal of Governance, Taxation and Auditing (October - December 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.
The The Role of Growth in Moderating the Relationship of Intellectual Capital to Firm Values Adhitanaya, Komang; Astuti, Partiwi Dwi; Ekayani, Ni Nengah Seri
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.235-243

Abstract

This study examines the moderating effect of growth on the relationship between intellectual capital and firm value. The population in this study is made up of manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange in the 2017–2020 period. The determination of the sample using the purposive sampling method yielded a sample of 37 companies. The analytical method used is moderated regression analysis (MRA). The study results reveal that intellectual capital has a significant positive effect on firm value. Furthermore, growth strengthens the effect of positive intellectual capital on firm value. With growth, it can indicate the company's progress through an increase in assets, one of which is intellectual capital that has the potential to generate high cash flows in the future, thereby increasing the value of the company.
SUSTAINING ENTREPRENEURIAL INTENTION WITH ENTREPRENEURIAL LEARNING, ENTREPRENEURIAL KNOWLEDGE, HUMAN CAPITAL Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6134

Abstract

This study examines the effect of entrepreneurial learning on entrepreneurial intention through entrepreneurial knowledge and human capital during the COVID-19 pandemic. The population of this study were 7,246 students majoring in business from Bali's universities. The sample size was 379 with the Slovin method. The link to the online survey was sent to respondents via email. Two hundred seventy-nine questionnaires were returned and confirmed valid, with a usable response rate of 73.61%. The results were analyzed using WarpPLS 7.0. The study resulted that entrepreneurial learning influenced knowledge, human capital, and intention. Entrepreneurial knowledge did not affect entrepreneurial intention, and human capital affected entrepreneurial intention. This study also found that entrepreneurial knowledge had almost no mediating effect between entrepreneurial learning and entrepreneurial intention, and human capital succeeded in being a partial mediator on the influence of entrepreneurial learning on entrepreneurial intention. Moreover, this study contributes to the understanding and is useful for scholars, academics, and practitioners in the field of entrepreneurship to create a broader view of the relationship between entrepreneurial learning, entrepreneurial knowledge, human capital, and entrepreneurial intention and mediation mechanism that occurs in the model for the conceptual generalization and entrepreneurial practices purposes.
MEMBANGKITKAN INOVASI BERBASIS INISIATIF PENGABDIAN MASYARAKAT PADA PENGRAJIN TEDUNG DI MENGWI, BALI Kusumawijya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
Journal of Community Empowerment Vol 3, No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v3i2.27802

Abstract

ABSTRAKKerajinan Tedung adalah payung tradisional Bali yang memiliki nilai budaya tinggi, namun para pengrajinnya menghadapi tantangan besar dalam memenuhi tuntutan pasar modern. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan perilaku inovatif dan keberlanjutan ekonomi pengrajin Tedung di Desa Mengwi, Badung, Bali, yang melibatkan 27 pengrajin. Program ini menggunakan pendekatan tiga tahap: evaluasi awal melalui pre-test untuk mengukur kemampuan inovatif saat ini, pelatihan peningkatan kapasitas, dan evaluasi akhir melalui post-test. Hasil pre-test menunjukkan bahwa pengrajin mengalami keterbatasan dalam variasi desain, proses produksi, dan strategi pemasaran yang menghambat jangkauan pasar. Setelah pelatihan, terdapat peningkatan signifikan dalam perilaku kerja inovatif pengrajin, dengan peningkatan kemampuan untuk menciptakan dan mempromosikan desain baru, metode produksi lebih cepat, dan strategi pemasaran yang lebih efektif, terutama melalui platform digital. Diversifikasi produk meningkat dan memperluas jangkauan pasar secara lokal maupun internasional, yang berkontribusi pada peningkatan prospek ekonomi. Program ini tidak hanya memberikan manfaat ekonomi bagi pengrajin, tetapi juga melestarikan dan mengembangkan kerajinan Tedung sebagai warisan budaya Bali di pasar yang semakin kompetitif. Pendekatan partisipatif ini menjadi model potensial untuk revitalisasi kerajinan tradisional di daerah lain. Kata kunci: inovasi; pekerjaan; perilaku; masyarakat; pelayanan. ABSTRACTTedung, a traditional ceremonial umbrella, holds significant cultural value in Bali, yet its craftsmen face difficulties in adapting to modern market demands. This challenge in innovative work behavior was addressed through a structured community service program designed to foster creativity, problem-solving, and contemporary business practices. The program targeted Tedung craftsmen in Desa Mengwi, Badung, Bali, involving 27 craftsmen as partners. The primary goal was to empower these craftsmen by enhancing their engagement with innovative practices, including new design creation, improved production processes, and effective marketing strategies. The implementation method comprised three phases: an initial assessment (pre-test) to identify gaps in innovation, capacity-building workshops, and a final evaluation (post-test). The pre-test highlighted limitations in product diversification and market reach, which the workshops aimed to address. Post-test evaluations revealed significant improvements, with craftsmen displaying enhanced abilities to innovate, market their products, and expand their market locally and internationally. Product diversification and digital marketing were notably impactful, broadening the craftsmen's economic prospects while preserving the Tedung tradition. This participatory approach empowered the craftsmen, reinforcing the cultural heritage of Bali and serving as a model for revitalizing traditional crafts in other regions. Keywords: innovation; work; behavior; community; service.
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.
MEMBANGUN ENTREPRENEURIAL BEHAVIOR PENGRAJIN UANG KEPENG DI KAMASAN, KLUNGKUNG, BALI Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31177

Abstract

ABSTRAK                                                                            Inisiatif pengabdian masyarakat ini dilakukan di Desa Kamasan, Klungkung, Bali, yang terkenal dengan kerajinan uang kepeng namun menghadapi tantangan terhadap keberlanjutan dan infrastruktur kewirausahaan yang terbatas. Program ini bertujuan mengembangkan entrepreneurial behavior di kalangan pengrajin uang kepeng melalui peningkatan kapasitas inovasi, respons terhadap pasar, dan praktik bisnis berkelanjutan. Dengan menggunakan model penelitian tindakan partisipatif pada 11 pengrajin, program ini melibatkan mereka dalam semua tahap identifikasi masalah, pengembangan solusi, dan evaluasi perilaku. Tiga tahap implementasi, yakni penilaian awal, lokakarya peningkatan kapasitas, dan penilaian akhir, dirancang untuk membangun kompetensi kewirausahaan. Pelatihan terstruktur berfokus pada pengembangan ide, promosi, dan realisasi, dengan umpan balik berkelanjutan untuk perbaikan iteratif. Hasilnya menunjukkan peningkatan signifikan dalam enam indikator kewirausahaan, terutama dalam menghasilkan ide hijau baru yang menandakan peningkatan inovasi dan kesadaran lingkungan. Meskipun ada sedikit variabilitas pada skor promosi ide, data mengonfirmasi efektivitas program. Analisis demografis menunjukkan dominasi peserta pria yang lebih tua, menyoroti kesenjangan generasi dan gender. Program ini berkontribusi pada pemberdayaan masyarakat dan pengembangan teori kewirausahaan yang berakar pada budaya. Kata kunci: Membangun; entrepreneurial behavior; uang kepeng; pengrajin; kamasan. ABSTRACTThis community service initiative was conducted in Kamasan Village, Klungkung, Bali, which is renowned for its uang kepeng craft but faces challenges regarding sustainability and limited entrepreneurial infrastructure. The program aimed to develop entrepreneurial behavior among uang kepeng craftsmen through enhancing their capacity for innovation, market responsiveness, and sustainable business practices. Using a participatory action research model with 11 craftsmen, the program involved them in all stages of problem identification, solution development, and behavioral evaluation. Three implementation stages—pre-assessment, capacity-building workshops, and post-assessment—were designed to build entrepreneurial competencies. Structured training focused on idea development, promotion, and realization, with continuous feedback for iterative improvements. The results showed a significant improvement in six entrepreneurial indicators, particularly in generating new green ideas, indicating increased innovation and environmental awareness. Although there was slight variability in idea promotion scores, the data confirmed the program's effectiveness. The demographic analysis showed the dominance of older male participants, highlighting generational and gender gaps. This program contributed to community empowerment and the development of entrepreneurship theory rooted in culture. Keywords: Constructing; entrepreneurial behavior; uang kepeng; craftsmen; kamasan.
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
Co-Authors Adhitanaya, Komang Adi, I Ketut Yudana ANGELIN, Komang Ratu Karina Anggiriawan, Putu Budi Chindrawati, Anak Agung Sagung Manik Damayanti, Ni Luh Putu Sulis Dewi I Gusti Bagus Udayana I Made Suwitra, I Made Ida Ketut Kusumawijaya Kusumawijya, Ida Ketut Luh Suriati Made Hedy Wartana Ni Made Rustini, Ni Made Ni Nengah Seri Ekayani Selamet, I Ketut