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All Journal Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Journal of Governance, Taxation, and Auditing
Ni Luh Putu Mita Miati, Ni Luh Putu Mita
Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Program Kemitraan Masyarakat Pada Kelompok Pengrajin Bubut Kayu Mang Abes Kabupaten Klungkung Aryasa, I Putu Gde Chandra Artha; Miati, Ni Luh Putu Mita; Suryanditha, Putu Arya
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i3.2119

Abstract

Program Kemitraan Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas Kelompok Pengrajin Bubut Kayu Mang Abes di Kabupaten Klungkung, Bali, dengan fokus pada peningkatan pengelolaan keuangan dan kesehatan kerja. Para pengrajin menghadapi berbagai tantangan seperti kurangnya pencatatan keuangan yang baik dan risiko kesehatan akibat paparan debu kayu serta penggunaan alat berat. Program ini meliputi pelatihan manajemen keuangan sederhana, sosialisasi kesehatan kerja, dan pengadaan alat produksi yang lebih modern. Hasil pelatihan menunjukkan peningkatan yang signifikan, di mana 85% pengrajin mampu memahami pentingnya pencatatan keuangan setelah program dibandingkan 35% sebelum pelatihan. Di sisi kesehatan, kesadaran akan pentingnya penggunaan alat pelindung diri (APD) meningkat dari 25% sebelum program menjadi 70% setelah pelatihan. Pengadaan alat baru juga meningkatkan kapasitas produksi sebesar 40%, dari 50% sebelum program menjadi 90% setelahnya, serta peningkatan kualitas produk dari 55% menjadi 85%. Meskipun demikian, diperlukan pendampingan lebih lanjut untuk memastikan keberlanjutan program dan penerapan teknologi secara konsisten. Rekomendasi yang diusulkan meliputi pembinaan jangka panjang, peningkatan akses pasar, serta monitoring intensif guna mendukung daya saing dan keberlanjutan usaha kelompok pengrajin. Community Partnership Program for the Mang Abes Wood Lathe Craftsman Group, Klungkung Regency Abstract:This Community Partnership Program (PKM) aims to enhance the capacity of the Mang Abes Woodturning Craftsmen Group in Klungkung Regency, Bali, focusing on financial management and occupational health. The craftsmen face challenges such as poor financial record-keeping and health risks due to wood dust exposure and the use of heavy equipment. This program included training on basic financial management, occupational health education, and the provision of modern production tools. The training results showed significant improvements, with 85% of the craftsmen understanding the importance of financial record-keeping after the program, compared to 35% before. In terms of health, awareness of the importance of personal protective equipment (PPE) usage increased from 25% before the program to 70% after. The introduction of new equipment also enhanced production capacity by 40%, from 50% to 90%, and product quality improved from 55% to 85%. However, further assistance is needed to ensure the program's sustainability and consistent technology adoption. Recommendations include long-term mentoring, market access enhancement, and intensive monitoring to support the group's competitiveness and business sustainability.
Pemberdayaan Kelompok Petani Muda Desa Buahan Kaja melalui Literasi Keuangan, Evaluasi Biaya Eksternalitas, dan Strategi Distribusi Berkelanjutan Miati, Ni Luh Putu Mita; Purba, Ida Bagus Gde Indra Wedhana; Asrida, Putu Diah
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nfjk8z91

Abstract

Program Pengabdian kepada Masyarakat (PKM) ini dilaksanakan untuk meningkatkan keberlanjutan usaha pertanian Kelompok Petani Muda Keren di Desa Buahan Kaja melalui integrasi pelatihan pencatatan keuangan sederhana, analisis biaya eksternalitas, dan penguatan strategi pemasaran. Metode yang digunakan berupa pendampingan berbasis partisipatif, pelatihan, dan bimbingan teknis yang melibatkan dosen dan mahasiswa. Hasil pre-test dan post-test menunjukkan peningkatan pemahaman peserta pada aspek pencatatan keuangan dari 42% menjadi 81%, analisis biaya eksternalitas dari 38% menjadi 76%, dan strategi pemasaran dari 45% menjadi 84%. Petani mulai menerapkan sistem pencatatan keuangan manual, memahami dampak lingkungan dari input kimia, serta membangun kemitraan distribusi dengan koperasi dan pasar lokal. Program ini memberikan kontribusi terhadap penguatan kapasitas manajerial petani muda, peningkatan efisiensi usaha, serta pergeseran menuju praktik pertanian yang lebih berkelanjutan. Secara umum, kegiatan ini mendukung pencapaian SDG 1, 2, 8, 12, dan 13. Selain itu, implementasi program juga mendukung kebijakan Merdeka Belajar Kampus Merdeka (MBKM) dan Indikator Kinerja Utama (IKU) perguruan tinggi. Model pemberdayaan yang terintegrasi ini dapat direplikasi di wilayah lain sebagai praktik baik penguatan petani muda berbasis keuangan, lingkungan, dan distribusi. Community Empowerment of Young Farmers in Buahan Kaja through Financial Management, Sustainability Assessment, and Local Market Strategies Abstract This Community Service Program (PKM) was implemented to improve the sustainability of the farming enterprise of the Petani Muda Keren Group in Buahan Kaja Village through the integration of basic financial record-keeping training, externality cost analysis, and marketing strategy development. The program utilized a participatory mentoring model involving lecturers and students through training and technical guidance. Pre-test and post-test results showed increased participant understanding in financial record-keeping (from 42% to 81%), externality cost analysis (from 38% to 76%), and marketing strategy (from 45% to 84%). Farmers began applying manual bookkeeping systems, recognized the environmental impact of chemical inputs, and initiated distribution partnerships with local markets and cooperatives. This program contributed to strengthening the managerial capacity of young farmers, improving business efficiency, and fostering a shift toward more sustainable agricultural practices. Overall, the program supported the achievement of SDGs 1, 2, 8, 12, and 13. Moreover, the implementation aligns with the Merdeka Belajar Kampus Merdeka (MBKM) policy and the Key Performance Indicators (IKU) of higher education institutions. This integrated empowerment model is replicable in other rural areas as a best practice for youth farmer development based on finance, environment, and distribution systems.
Accountability of Village Funds in the Daily Practices of Stakeholders: An Ethnomethodological Analysis PRILIANDANI, Ni Made Intan; KRISTIANTARI, I Dewa Ayu; MIATI, Ni Luh Putu Mita
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1730

Abstract

The management of Village Funds requires an accountability system that extends beyond administrative compliance and is instead constructed through the everyday practices of village stakeholders. This study seeks to examine how Village Fund accountability is produced and sustained through the social methods employed by village actors in their routine interactions. A qualitative ethnomethodological approach was adopted. Data were collected through in-depth interviews, participant observation, and document analysis involving the village head, village officials, the Village Consultative Body (BPD), community leaders, and other resident groups. The findings indicate that accountability is generated through five forms of social practice. First, accountability emerges through reflexive practices, in which the actions of village officials simultaneously serve as explanations and justifications. Second, the meaning of accountability is indexical, shaped by cultural context, religious values, customary structures, and locally embedded interactional patterns. Third, accountability is enacted through accountable actions, namely actions that are intentionally made understandable to the public. Fourth, both officials and residents rely on practical reasoning in interpreting and evaluating accountability, such that assessments of integrity extend beyond documentary evidence. Fifth, various local members' methods, including communal deliberation (musyawarah), verbal communication, informal social monitoring, and the moral principle of amanah (trustworthiness), function as living, socially embedded governance mechanisms that effectively reinforce accountability. Methodologically, the study demonstrates the utility of ethnomethodology for examining village governance and highlights the importance of locally grounded practices in strengthening accountability systems.
Co-Authors Artha Aryasa, I Putu Gde Chandra I Dewa Ayu Kristiantari Ni Made Intan Priliandani, Ni Made Intan Purba, Ida Bagus Gde Indra Wedhana Putu Arya Suryanditha Putu Diah Asrida