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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Journal of Economics, Business, & Accountancy Ventura Jurnal Bina Praja Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan WIDYA LAKSANA International Journal of Social Science and Business Warmadewa Economic Development Journal (WEDJ) EKUITAS (Jurnal Ekonomi dan Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Economics Research and Policy Studies Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Asian Journal of Community Services (AJCS) Community Services Journal (CSJ) Journal of Entrepreneurial and Business Diversity Al-Amal: Jurnal Pengabdian Masyarakat
I Made Sara
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa, Denpasar
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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PELATIHAN MANAJEMEN KELOMPOK PERAJIN DI BANJAR PANDE CEMPAGA BANGLI Wahyuni, Ni Made; Sara, I Made; Raka, Anak Agung Gede
JURNAL WIDYA LAKSANA Vol 9, No 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v9i2.22998

Abstract

Di Banjar Pande Cempaga Bangli terdapat kelompok perajin perak dan logam dengan keterbatasan dalam mempraktikkan manajemen pemasaran, penyampaian laporan transaksi keuangan dan semakin tergerusnya filosofi seni rupa produk perak dan logam di kalangan generasi muda. Kemampuan perusahaan menerapkan praktik manajemen pemasaran online dan offline serta praktik akuntansi berperan penting dalam upaya mengelola usaha bisnis.Manajemen sebagai fungsi pengelolaan kegiatan dan operasi perusahaan dalam upaya mencapai kinerja superior menyebabkan kelompok perajin membutuhkan suatu pelatihan dalam meningkatkan keterampilan dan pencapaian kinerja. Tujuan pengabdian ini adalah untuk memberikan pelatihan, meningkatkan wawasan, dan menawarkan pendampingan. Pelatihan diberikan kepada perajin sebanyak 15 orang yang tergabung dalam beberapa keompok perajin. Pengabdian skema Program Kemitraan Masyarakat (PKM) ini menggunakan metode berupa ceramah, pelatihan dan pendampingan. Metode ceramah memiliki manfaat untuk menambah wawasan pengetahuan dan keilmuan. Pelatihan berguna meningkatkan pemahaman perajin terhadap filosofi seni rupa, praktik pengelolaan pemasaran, pencatatan transaksi keuangan. Pengabdian ini menghasilkan respon positif dari peserta. Peserta menyatakan bahwa program ini bermanfaat bagi mereka dalam rangka penguatan usaha kerajinan, pelestarian seni rupa, manajemen pemasarn, dan kesejahteraan masyarakat. 
Potensi Rush Money dalam Pertimbangan Melakukan Audit Eksternal Lembaga Perkreditan Desa Sara, I Made
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.32885

Abstract

The purpose of this study was to examine the influence of the variable ownership, size (size), potential rush money and supervision of the need for an external audit at village credit institutions. This research was conducted in all LPDs in Bali Province with a population of 1,327 LPDs, but the samples were 93 institutions. Data collection was carried out by survey using a questionnaire. And the collected data were analyzed using multiple linear regression method. The result is that the LPD ownership and size variables do not have a significant effect on the LPD's decision to conduct an external audit, because the need for an external audit is only done when the LPD experiences a case of fraud or loss of customer funds or other cases related to fraud. meanwhile, the variables of potential for rush money and supervision have a positive and significant effect on the need for an external audit. This happened because of the various financial cases that occurred in financial institutions the most feared thing was rush money, so it needed to be prevented, so that once fraud was detected in the LPD, an external audit was immediately carried out to maintain public trust in the institution. Next is supervision, this is of course closely related to the LPD's decision to carry out an external audit or not, because supervision by the supervisory agency has a detection and prevention function in the act of financial fraud.
Kualitas Sumber Daya Manusia dan Komitmen Pemerintah Daerah Dalam Pengelolaan Dana Desa Sara, I Made
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.162 KB) | DOI: 10.32670/fairvalue.v3i2.369

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia di desa dankomitmen pemerintah daerah terhdap keberhasilan pengelolaan dana desa. Penelitian dilakukan didesa-desa di provinsi Bali. Populasi sejumlah 636 desa, namun sampel yang digunakan berdasarkan random sampling sejumlah 87 desa. Teknik pengumpulan data menggunakan teknik survey melaluikuesioner, yang disebarkan kepada responden dengan teknik langsung. Data yang dikumpulkanselanjutnya dianalisis dengan menggunakan teknik pengujuan hipoetesis regresi linier berganda.Temuan penelitian yaitu bahwa kualitas sumber daya manusia atau perangkat pemerintahan desadan komitmen pemerintah daerah dalam mengawal, mengawasi dan membina pemerintahan desaberpengaruh signifikan terhadap keberhasilan pengelolaan keuangan desa. Penelitian iniberkontribusi pada pengambilan kebijakan ditingkat pemerintah desa dan daerah dalal rangkapengelolaan dana desa dan akuntabilitas pelaporan keuangan desa.
Manajemen Aset Sebagai Wujud Implementasi Tata Kelola Desa dan Pengidentifikasian Aset Untuk Meningkatkan Pendapatan Asli Desa Sara, I Made; Adi Kurniawan Saputra , Komang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 1 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.208 KB) | DOI: 10.32670/fairvalue.v4i1.515

Abstract

This study aims to examine asset management and asset identification on increasingvillage original income. The population in this study are villages throughout BadungBali Regency, totaling 46 villages, which is then carried out by saturated sampling,which is a sampling technique when all members of the population are used as samples.This is often done when the population is relatively small. The technique of collectingdata is a questionnaire, because this study has a survey research design. Analysis ofresearch data using multiple linear regression or ordinary least square. The resultsshowed that asset management and asset identification had a significant positive effecton increasing village original income. This indicates that there is a need for assetclassification to record the potentials in the village that can be developed to supportvillage development and improve the welfare of rural communities. Qualified assetmanagement will have an impact on the village's original income.
PELATIHAN MANAJEMEN KEWIRAUSAHAAN BUMDES SEBAGAI PENGELOLA EKOWISATA HUTAN DESA GALUNGAN KABUPATEN BULELENG Wahyuni, Ni Made; Sara, I Made
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 5 No 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v5i2.369

Abstract

Human resources are needed in developing the competitiveness. Galungan Village, Sawan District, Bali Province with assets in the form of village forests surrounded by mountains and beautiful natural scenery, cool air, jogging tracking, tours to waterfalls, rivers and hundreds of hundreds of years old trees are very worthy of being preserved as ecotourism icons. Based on the Decree of the Governor of Bali Number 2017/03-L/HK.2015 concerning the granting of village forest management rights, the management of village forest work areas is carried out by Rural-Owned Enterprises (BUMDes). The problem is that the performance of BUMDes: (1) low entrepreneurial intentions, attitudes, behavior; (2) low management practices (Aryaningsih, 2020). Business performance influenced by management, entrepreneurial attitudes. Objectives: 1) improve the implementation of entrepreneurial 2) improve the dissemination of management knowledge for institutional strengthening of Rural-Owned Enterprises. The method of implementing community service with a participatory method is through lectures, training, education that allows the service team to interact, communicate intensively and directly with the community and their business activities. Activities contribute to increasing knowledge and skills of BUMDes entrepreneurial management of village forest ecotourism. Suggestions, BUMDes managers and stakeholders pay more attention to management and entrepreneurial action in managing village forest ecotourism.
Emotional Intelligence Moderates the Effect of Case-Based Learning and Motivation on Entrepreneurship Understanding I Made Sara
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4871

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on understanding entrepreneurship with emotional intelligence as a moderator. The population in this study were undergraduate students of Development Economics who had taken entrepreneurship courses at Warmadewa University. The sampling technique in this research is purposive sampling with certain criteria, such as students who have taken entrepreneurship courses. The research design is a survey research design by distributing questionnaires to respondents. Data analysis used moderated regression analysis (MRA). The results of this study indicate that the application of case-based learning and motivation methods has a significant positive effect on entrepreneurial interest, and it is proven that emotional intelligence is able to moderate the effect of applying case-based learning and motivation to understanding and interest in entrepreneurship.
Kompetensi SDM, Pemanfaatan Teknologi Informasi Dan Kualitas Laporan Keuangan LPD I Made Sara
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 02 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i02.49967

Abstract

Tujuan penelitian ini adalah untuk menguji secara empiris mengenai Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan. Penelitian dilakukan dengan teknik survey menggunakan kuesioner yang disesuaikan dengan kondisi dan keadaan terkini organisasi. Pemilihan sampel diambil dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini sejumlah 96. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa variabel kompetensi sumber daya manusia, dan pemanfaatan teknologi informasi berpengaruh signifikan positif terhadap kualitas laporan keuangan pada LPD.
SINERGI INOVASI, MODAL BUDAYA DAN PARTISIPASI MASYARAKAT DALAM MENCIPTAKAN KESEJAHTERAAN UMKM I Made Sara; Made Setini; I Gusti Lanang Putu Tantra
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.346 KB) | DOI: 10.24034/j25485024.y2022.v6.i1.5079

Abstract

The happiness level of MSME actors determines the regional economy. Small business innovation is the driving force behind MSMEs' happiness and business continuity. Business units classified as micro, small and medium enterprises (MSMEs) are the locomotives of the regional and national economies. This study aimed to analyze the influence of cultural capital and community involvement on the well-being of MSMEs either directly or through MSME innovation. This study was conducted on MSME agents. Data was collected through questionnaires from 350 MSME agents and 150 MSME agents, and data analysis was performed using the SEM PLS. The study results indicate that cultural capital and community involvement have a positive and significant impact on the innovations undertaken by MSMEs. The cultural capital and innovation of MSMEs have a positive and significant effect on the happiness of MSMEs. In contrast, the role of community participation has an insignificant effect on the happiness of MSMEs. MSME innovation controls the impact of cultural capital on MSME welfare with partial mediation, and MSME innovation controls the impact of public engagement on MSME welfare with complete mediation.
Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan WPOP Ni Kadek Shita Satya Wati; I Made Sara; Cokorda Krisna Yudha
Jurnal Akuntansi Profesi Vol. 14 No. 01 (2023): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v14i01.59113

Abstract

Penelitian ini mempunyai tujuan mencari tahu pengaruh pemahaman peraturan perpajakan, kualitas pelayanan pajak serta sosialisasi perpajakan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Kabupaten Tabanan. Adapun populasi penelitian ini yakni keseluruhan wajib pajak orang pribadi yang sudah terdaftar di KPP Pratama Kabupaten Tabanan, yang berjumlah 204.408 orang. Sampel ditentukan menggunakan metode accidental sampling lalu dihitung mempergunakan rumus slovin, jumlah responden yakni 100 orang. Sumber data di penelitian ini yaitu data primer yang didapat lewat pendistribusian angket. Data dianalisis dengan analisis regresi linier berganda. Temuan penelitian memperlihatkan (1) Pemahaman peraturan perpajakan mempunyai pengaruh positif serta signifikan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Kabupaten Tabanan, (2) Kualitas pelayanan pajak mempunyai pengaruh yang positif dan signifikan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Kabupaten Tabanan, (3) Sosialisasi perpajakan mempunyai pengaruh yang positif serta signifikan pada kepatuhan wajib pajak orang pribadi di KPP Pratama Kabupaten Tabanan.
Kemandirian dengan alam : Pengembangan Ekowisata Subak sebagai Upaya Pemberdayaan Masyarakat Lokal di Desa Siangan, Kecamatan Gianyar, Kabupaten Gianyar Putu Ayu Sita Laksmi; Yogiswara Darma Putra; I Made Sara; I Made Setena; I Komang Putra; Mohd Raziff Jamaludin
Bhakti Persada Jurnal Aplikasi IPTEKS Vol. 9 No. 2 (2023): Bhakti Persada Jurnal Aplikasi IPTEKS
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/bp.v9i2.118-123

Abstract

The research endeavors to explore the potential of Subak ecotourism as a catalyst for community empowerment and sustainable development within Siangan Village. The research methodology adopts a comprehensive approach, delving into the Subak system, a traditional agricultural water management system, and its synergy with ecotourism activities. Data collection methods encompass interviews, surveys, and observations, strategically applied to amass insights into the current status of ecotourism development and its ramifications on the local community. The study's findings underscore the substantial role of Subak ecotourism in fostering community empowerment. Through the promotion of sustainable practices, preservation of cultural heritage, and active community engagement in ecotourism endeavors, the initiative aims to elevate the economic, social, and environmental well-being of Siangan Village's residents. Furthermore, it seeks to instill a sense of pride and ownership within the local community, subsequently stimulating increased community involvement and empowerment. The research also delves into the potential challenges and opportunities that may manifest during the implementation of the Subak ecotourism project. The results emphasize the necessity of collaborative efforts among diverse stakeholders, including local governmental bodies, community members, and tourism organizations, to guarantee the success and enduring sustainability of the undertaking. Anticipated outcomes of this study are expected to augment the existing knowledge base on community-centered ecotourism development, particularly in the context of Subak systems. These findings are poised to provide valuable guidance to policymakers, researchers, and practitioners in formulating strategies for the sustainable advancement of ecotourism that effectively empowers local communities while safeguarding natural and cultural heritage. In conclusion, this research contributes to the growing body of literature on community-based ecotourism by providing insights into the unique dynamics and potential of Subak ecotourism in Siangan Village. By embracing sustainable practices and preserving cultural heritage, this initiative holds promise as a model for empowering communities while ensuring the preservation of their natural and cultural treasures.
Co-Authors A. A. Media MARTADIANI Anak Agung Istri Krisna Gangga Dewi ANGGRENI, Ni Kadek Dwi Ayu Annisa Dewi Ambarwati Cokorda Krisna Yudha Dewa Putu Yudi Pardita Febrianto, Petrus Nugraha Gede Sanjaya Adi Putra Gusti Ayu SUGIATI I Dewa Gede Pramuditya Trenggana PUTRA I Gede Surya Pratama I Gusti Ayu Athina Wulandari I Gusti Ayu Putu Cantika UDAYANI I Gusti Lanang Putu Tantra I Gusti Putu Khresna Kusumawardhana I Kadek Dwi Putra Yoga I Komang Putra I Komang Putra I Komang Putra I Made Aditya Pramartha I Made Pulawan, I Made I Made Setena I Wayan Gde Yogiswara Darma Putra Ida Bagus Agung Dharmanegara Ida Bagus Udayana Putra ISMAYA, I Gusti Ayu Paramita Ita Sylvia Azita Aziz Jamaludin, Mohd Raziff Jayawarsa, A. A. Ketut Jayawarsa, A.A. Ketut Kadek Gita Dwi Cahaya Putri Komang Adi Kurniawan Saputra Kompiang Bagiada Krusita, Ni Wayan Yulia Made Sudarma Mohd Raziff Jamaludin NGURAH WISNU MURTHI Ni Kadek Shita Satya Wati Ni Komang Mela Tri Utari Ni Luh Putu Indiani Ni Luh Putu Indiani Ni Luh Putu INDIANI Ni Luh Yuni KARTIKA Ni Made Wahyuni Ni Putu Rediatni Giri Ni Wayan Nerowati Ni Wayan SITIARI Noviardi Angga WIBOWO Purnami, Anak Agung Sri PUTRA, I Gusti Ngurah Raditya Putra, Yogiswara Darma Putri Desika Ayu Putu Ayu Sita Laksmi Putu Lusiana Devi Putu Pertamawati Raka, Anak Agung Gede Reny, Reny Rosa Ristawati Setena, I Made Setini, Made Sintiadewi, Ni Luh Gede Nita Suparto Wijoyo Wibawa, I Gede Agus Widari, Dewa Ayu Niti Yanti, Deva