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All Journal Krisna: Kumpulan Riset Akuntansi Joong-Ki : Jurnal Pengabdian Masyarakat Joong-Ki Joong-Ki
I Gusti Ngurah Putra Harthawan
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pelatihan Peningkatan Skill Pelaku UMKM Dan Pengembangan Potensi Ekonomi UMKM Di Desa Wisata Bengkel Tabanan Gusti Ayu Putu Eka Dewi Prihantari; Ida Bagus Putra Manuaba; I Gusti Ngurah Putra Harthawan; Ida Ayu Ria Paramita Handayani; Putu Diah Krisna Junitasari; Ketut Priya Premayanti
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1355

Abstract

Bengkel Village is a very strategic location to introduce rural tourism as well as various Subak activities and other cultural attractions that are still maintained. The selection of Bengkel Village as a location for community service is based on several aspects of the problem, namely, human resources and production and marketing. There are still many MSME actors who pay little attention to how to manage finances properly and MSME (Micro, Small, and Medium Enterprise) actors who still experience difficulties in distributing products (goods and services) and many have not maximized online marketing so that they can cover a wider target.The approach is carried out by providing training to the community in Bengkel Village, Kediri District, Tabanan Regency which is a smart village provided by the Ministry of Villages, namely the concept of a village based on digital and information technology. One of the efforts to maximize the potential is, starting from competency improvement training and how to market the products produced. The training provided is in the form of simple bookkeeping, tax calculation training, digital marketing strategy training for business development, and training on using social media as a promotional medium. This activity was attended by 15 MSME business actors in the Bengkel Village. Based on the results of the evaluation of community service activities, it can be concluded that the activities have been carried out in accordance with the needs and expectations of MSME actors in the Bengkel Tourism Village. Through this activity, it is hoped that the community can add insight so that the business is carried out in accordance with their respective plans and expectations.
Pelatihan Peningkatan Skill Pelaku UMKM Dan Pengembangan Potensi Ekonomi UMKM Di Desa Wisata Bengkel Tabanan Gusti Ayu Putu Eka Dewi Prihantari; Ida Bagus Putra Manuaba; I Gusti Ngurah Putra Harthawan; Ida Ayu Ria Paramita Handayani; Putu Diah Krisna Junitasari; Ketut Priya Premayanti
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1355

Abstract

Bengkel Village is a very strategic location to introduce rural tourism as well as various Subak activities and other cultural attractions that are still maintained. The selection of Bengkel Village as a location for community service is based on several aspects of the problem, namely, human resources and production and marketing. There are still many MSME actors who pay little attention to how to manage finances properly and MSME (Micro, Small, and Medium Enterprise) actors who still experience difficulties in distributing products (goods and services) and many have not maximized online marketing so that they can cover a wider target.The approach is carried out by providing training to the community in Bengkel Village, Kediri District, Tabanan Regency which is a smart village provided by the Ministry of Villages, namely the concept of a village based on digital and information technology. One of the efforts to maximize the potential is, starting from competency improvement training and how to market the products produced. The training provided is in the form of simple bookkeeping, tax calculation training, digital marketing strategy training for business development, and training on using social media as a promotional medium. This activity was attended by 15 MSME business actors in the Bengkel Village. Based on the results of the evaluation of community service activities, it can be concluded that the activities have been carried out in accordance with the needs and expectations of MSME actors in the Bengkel Tourism Village. Through this activity, it is hoped that the community can add insight so that the business is carried out in accordance with their respective plans and expectations.
Peningkatan Skill Pelaku UMKM Dalam Pembuatan Laporan Keuangan di Desa Negari Klungkung Ida Ayu Ria Paramita Handayani; I Gusti Ayu Putu Eka Dewi Prihantari; Ida Bagus Putra Manuaba; I Gusti Ngurah Putra Harthawan; Putu Diah Krisna Junitasari; Ezra Naibaho
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2585

Abstract

The people's livelihoods are very diverse and there are several types of MSMEs in Negari Village, making the field of entrepreneurship another potential that can be developed. There are several types of MSMEs in Negari Village including handicrafts from coconut shells, bowls, to kenoveksi screen printing and embroidery. The choice of Desa Negari as a location for community service is based on the existence of several aspects of the problem, namely human resources who still do not fully understand financial reports in managing their business finances. There are still many small entrepreneurs who have not properly recorded their finances. There are even those who do not keep records. Small and medium entrepreneurs usually only do bookkeeping, limited to recording income and expenses. Where this will impact losses and bankruptcy for the MSME actors themselves (Mu'minah, 2019). The approach to community service in Negari Village is carried out by providing training to the community. This is a form of effort to maximize the potential possessed through competency improvement training. Some of the training provided included an understanding of basic accounting, basic knowledge of financial records and training in making financial reports according to standards.
Pelatihan Peningkatan Skill Pelaku UMKM Dan Pengembangan Potensi Ekonomi UMKM Di Desa Wisata Bengkel Tabanan Gusti Ayu Putu Eka Dewi Prihantari; Ida Bagus Putra Manuaba; I Gusti Ngurah Putra Harthawan; Ida Ayu Ria Paramita Handayani; Putu Diah Krisna Junitasari; Ketut Priya Premayanti
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 2 No. 2: Mei 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v2i2.1355

Abstract

Bengkel Village is a very strategic location to introduce rural tourism as well as various Subak activities and other cultural attractions that are still maintained. The selection of Bengkel Village as a location for community service is based on several aspects of the problem, namely, human resources and production and marketing. There are still many MSME actors who pay little attention to how to manage finances properly and MSME (Micro, Small, and Medium Enterprise) actors who still experience difficulties in distributing products (goods and services) and many have not maximized online marketing so that they can cover a wider target.The approach is carried out by providing training to the community in Bengkel Village, Kediri District, Tabanan Regency which is a smart village provided by the Ministry of Villages, namely the concept of a village based on digital and information technology. One of the efforts to maximize the potential is, starting from competency improvement training and how to market the products produced. The training provided is in the form of simple bookkeeping, tax calculation training, digital marketing strategy training for business development, and training on using social media as a promotional medium. This activity was attended by 15 MSME business actors in the Bengkel Village. Based on the results of the evaluation of community service activities, it can be concluded that the activities have been carried out in accordance with the needs and expectations of MSME actors in the Bengkel Tourism Village. Through this activity, it is hoped that the community can add insight so that the business is carried out in accordance with their respective plans and expectations.
Peningkatan Skill Pelaku UMKM Dalam Pembuatan Laporan Keuangan di Desa Negari Klungkung Ida Ayu Ria Paramita Handayani; I Gusti Ayu Putu Eka Dewi Prihantari; Ida Bagus Putra Manuaba; I Gusti Ngurah Putra Harthawan; Putu Diah Krisna Junitasari; Ezra Naibaho
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2585

Abstract

The people's livelihoods are very diverse and there are several types of MSMEs in Negari Village, making the field of entrepreneurship another potential that can be developed. There are several types of MSMEs in Negari Village including handicrafts from coconut shells, bowls, to kenoveksi screen printing and embroidery. The choice of Desa Negari as a location for community service is based on the existence of several aspects of the problem, namely human resources who still do not fully understand financial reports in managing their business finances. There are still many small entrepreneurs who have not properly recorded their finances. There are even those who do not keep records. Small and medium entrepreneurs usually only do bookkeeping, limited to recording income and expenses. Where this will impact losses and bankruptcy for the MSME actors themselves (Mu'minah, 2019). The approach to community service in Negari Village is carried out by providing training to the community. This is a form of effort to maximize the potential possessed through competency improvement training. Some of the training provided included an understanding of basic accounting, basic knowledge of financial records and training in making financial reports according to standards.
ANALISA DAMPAK PROMOSI DAN SANKSI PADA KECURANGAN PAJAK USAHA KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.193-199

Abstract

Small and Medium Enterprises (SMEs) are businesses that continue to grow with good resilience to macroeconomic turmoil. The large number of units with relative income has made them potential tax objects. The reality in the field shows that not all SMEs have the compliance to complete their tax obligations. This study aims to determine the effect of tax promotion and tax sanctions on taxpayer compliance who are SMEs in Denpasar City. The number of samples used was 100 people and the multiple regression test method has produced a conclusion. Tax promotion and tax sanctions have a positive and significant effect on taxpayer compliance. The results show the need for better and more massive tax promotion efforts to improve taxpayer compliance. Firmness in implementing tax sanctions also needs to be increased to improve taxpayer compliance.
DETERMINASI BUDAYA TRI HITA KARANA DAN PENGETAH UAN AKUNTANSI TERHADAP KINERJA USAHA MIKRO, KECIL DAN MENENGAH DI KOTA DENPASAR I Gusti Ngurah Putra Harthawan; I Gd Ari Sudira; I Komang Arnata
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.336-344

Abstract

Micro, small and medium enterprises have an important role in increasing economic growth in a region.Micro, small and medium enterprises are one of the potential tax contributors. Research on micro, smalland medium enterprises is very necessary to spur the growth of this business group so that the regionaleconomy continues to move positively. This study aims to determine the influence of Tri Hita Karana(THK) culture and accounting knowledge on the performance of micro, small and medium enterprises inDenpasar City. The number of respondents involved in the study was 100 micro, small and mediumenterprise managers. The results of the regression test showed that if the THK culture improves, theperformance of micro, small and medium enterprises will increase. The results of the study also showedthat accounting knowledge significantly drives the increase in the performance of micro, small andmedium enterprises.
Co-Authors Ezra Naibaho Gusti Ayu Putu Eka Dewi Prihantari I Gd Ari Sudira I Gusti Ayu Putu Eka Dewi Prihantari I Komang Arnata Ida Ayu Ria Paramita Handayani Ida Bagus Putra Manuaba Ketut Priya Premayanti Putu Diah Krisna Junitasari