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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ekonomi dan Bisnis Jagaditha 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 East Asian Journal of Multidisciplinary Research (EAJMR) 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
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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 Pertumbuhan Aktiva Produktif, Dana Pihak Ketiga dan Ukuran Perusahaan Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Kecamatan Mengwi Ni Komang Mela Tri Utari; I Made Sara; Ni Putu Rediatni Giri
Warmadewa Economic Development Journal (WEDJ) Vol. 2 No. 2 (2019): Warmadewa Economic Development Journal
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.2.2.1363.84-97

Abstract

This study aims to determine the effect of earning assets, third party funds and company size on LPD profitability in Mengwi District from 2015-2017. The number of Village Credit Institutions (LPDs) which were sampled were 37 LPDs using 3 years of observation, so that 111 observation samples were obtained. The data analysis technique used in this study is multiple linear analysis techniques which are processed using the SPSS program. The results of this study use two stages, the first stage with a total sample of 111 but the data are not normally distributed, there is autocorrelation and heterocedasticity, so the data is released so that no symptoms occur so that the data amounts to 44. The second stage shows the results of the negative asset variable significant to LPD profitability with t count value of -0.025 and significance level of 0.000, third party fund variables have a positive and insignificant effect on LPD profitability with t count value of 0.005 and significance level of 0.194 and firm size variables have a significant positive effect on LPD profitability with the value of t count is 0.002 and the significance level is 0.001.
Pengaruh Penyaluran Kredit, dan Dana Pihak Ketiga (DPK) Terhadap Profitabilitas Lembaga Perkreditan Desa (LPD) di Desa Pakraman Ubud Tahun 2015-2018 Kadek Gita Dwi Cahaya Putri; I Made Sara (Scopus ID: 57207688235); I Gusti Ayu Athina Wulandari; Kompiang Bagiada
Warmadewa Economic Development Journal (WEDJ) Vol. 3 No. 2 (2020): Warmadewa Economic Development Journal
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.3.2.2269.52-58

Abstract

LPD is one of the institutional elements of Pakraman Village which is carries out the financial function of Pakraman Village to manage the financial potential of Pakraman Village. This institution is very potential and has been proven in advancing the welfare of the village community and meeting the interests of the village it self. This research aims to determine the effect of lending, and third party funds on the profitability of LPDs in the Pakraman village of Ubud from 2015 to 2018. This research uses 1 Village Credit Institution (LPDs) in 4 years of observation, in order to obtain 48 sample observations with using multiple linear analysis methods. The results of the research indicate that the t test on the variable lending has a positive and significant effect on the profitability of LPDs, the variable of third party funds has a positive and significant effect on the profitability of LPDs. While the F test results obtained variable credit distribution and third party funds have a significant effect on the profitability of LPDs in Desa Pakraman Ubud.
Pengaruh Jumlah Uang Beredar (JUB), BI Rate dan Inflasi Terhadap Pertumbuhan Ekonomi di Indonesia Periode 2009-2018 Annisa Dewi Ambarwati; I Made Sara; Ita Sylvia Azita Aziz
Warmadewa Economic Development Journal (WEDJ) Vol. 4 No. 1 (2021): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.4.1.3144.21-27

Abstract

This research aims to determine the effect of the Money Supply (JUB), the BI Rate and Inflation on Economic Growth in Indonesia for the Period 2009-2018. The object of this research is the Amount of Money Supply, BI Rate, Inflation and Economic Growth in Indonesia. The data analysis technique used is multiple linear regression. The results showed that the money supply had a positive effect on economic growth with a regression coefficient of 0.804 and a sig value of 0.016 <0.05. This means that the higher the money supply, the higher economic growth. BI Rate has a positive effect on economic growth with a regression coefficient of 0.159 and a sig value of 0.022 <0.05. This means that the higher the BI Rate, the higher economic growth. Inflation has a negative effect on economic growth with a regression coefficient of -0.063 and a sig value of 0.039 <0.05.
Pengaruh Dana Pihak Ketiga dan Tingkat Suku Bunga Kredit Terhadap Profitabilitas di PT. Bank Pembangunan Daerah Bali Tahun 2011-2018 I Gusti Putu Khresna Kusumawardhana; I Made Sara; Anak Agung Sri Purnami
Warmadewa Economic Development Journal (WEDJ) Vol. 4 No. 1 (2021): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.4.1.3145.1-6

Abstract

The banking have important role in development and a country’s economy. The bank has a task for raise funds from the public in shape saving, deposit, current account and channeling it back to the public in shape credit. In process credit channeling the bank hope get the maximum profit, because with increasing profitability bank activities can work smoothly and optimally. This research aims to test the impact third-party funds and credit interest rate against profitability (Return On Assets) at PT. Bali Regional Development Bank on quarterly I. 2011 to quarterly IV. 2018 using multiple linear analysis methods. The results show that the t-test on variable third-party funds has negative and not significantly effect to profitability (Return On Asset) and credit interest rate has negative and significantly effect to profitability (Return On Assets). While the results F-test obtained variable third-party funds and credit interest rate has positive and significantly effect to profitability (Return On Assets) at PT. Bali Regional Development Bank.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Menggunakan Layanan Mobile Banking di Universitas Warmadewa Putu Lusiana Devi; I Made Sara; A.A Sri Purnami
Warmadewa Economic Development Journal (WEDJ) Vol. 5 No. 1 (2022): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.5.1.2022.14-18

Abstract

The purpose of this study is to find out the effect of Benefits, Ness, and Risk of transacting on the Interests of Warmadewa University Students using Mobile Banking services both simultaneously and partially. The population of this study is active students at Warmadewa University (class of 2018-2019) a total of 100 students. This study uses multiple linear regression analysis as data analysis. From the results of the study, it can be concluded that: (1) simultaneously the benefits of mobile banking, ease of use, and risk of transacting have a significant effect on the interest of Warmadewa University Students using Mobile Banking Services. (2) Partially, Benefits, Ease of Use, Risk of Transaction significantly affect the Interest of Warmadewa University Students Using Mobile Banking Services.
Program Pengelolaan dan Benchmarking Wisata Alam Berkelanjutan di Desa Taro, Kecamatan Tegallalang, Kabupaten Gianyar Ni Luh Putu Indiani; I Made Sara; Suparto Wijoyo; Rosa Ristawati; Putu Ayu Sita Laksmi; Gede Sanjaya Adi Putra; I Made Aditya Pramartha; Anak Agung Istri Krisna Gangga Dewi; I Komang Putra; I Wayan Gde Yogiswara Darma Putra
Community Service Journal (CSJ) Vol. 5 No. 1 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1282.782 KB)

Abstract

Desa Wisata Taro memiliki daya tarik wisata alam yang asri berupa hutan bambu yang terkonservasi oleh desa, sungai yang bersih serta peternakan lembu putih yang dikelola secara adat dan diternak dengan baik oleh warga desa. Dari hasil observasi, ditemukan beberapa permasalahan yaitu: pengelolaan desa wisata belum optimal, pengurus desa wisata belum mengetahui dasar hukum yang tepat dalam pengelolaan desa wisata, dan permasalahan yang tidak kalah penting adalah kurangnya wawasan pengurus Desa Wisata Taro mengenai metode yang tepat dalam pengelolaan wisata alam berkelanjutan. Solusi yang ditawarkan untuk permasalahan pertama adalah melakukan kegiatan loka karya. Kemudian untuk permasalahan kedua diberikan penyuluhan terkait dasar hukum pengelolaan desa wisata. Solusi permasalahan ketiga adalah benchmarking metode pengelolaan wisata alam berkelanjutan yang diterapkan di Swiss. Secara garis besar metode pelaksanaan kegiatan ini terdiri atas identifikasi masalah, observasi, analisis situasi, seminar/penyuluhan/benchmarking. Keberhasilan kegiatan diukur menggunakan indikator: tercapainya tujuan kegiatan, tercapainya target yang telah direncanakan, dan keberlanjutan program. Tingkat ketercapaian ketiga indikator ini menunjukkan nilai di atas 75% sehingga kegiatan pengabdian ini telah berjalan baik. Sebagai bentuk keberlangsungan proram, promosi Desa Wisata Taro perlu terus dilakukan dan diperbaharui agar meningkatkan daya tariknya, masyarakat Desa Taro perlu mengimplementasikan materi dari penyuluhan dasar hukum pengelolaan desa wisata, dan hasil benchmarking metode pengelolaan sustainable tourism perlu dijadikan referensi oleh pengelola Desa Wisata Taro dalam mengelola dampak pariwisata terhadap lingkungan, sosial, budaya, serta ekonomi untuk masa kini dan masa depan, baik bagi masyarakat lokal maupun wisatawan
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.
The Green Economic Movement for Sustainable Development and The Role of Green Governance: A Study in Villages in Bali I Made Sara; Made Sudarma; Komang Adi Kurniawan Saputra
International Journal of Social Science and Business Vol. 7 No. 4 (2023): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i4.58601

Abstract

Community The focus of the research problem is whether green governance has a significant role in its linkage to the green economy and sustainable development. Therefore, this study aims to examine the impact of green economy on Village SDGs, and empirically prove the role of green governance as a mediator in the relationship between green economy and the achievement of Village SDGs. The research method used is a quantitative approach through a type of survey research. The subjects of the study involved 636 village heads throughout Bali Province. Data analysis was carried out using factor analysis methods. The results showed that the green economy has a significant positive effect on the achievement of Village SDGs. Furthermore, the mediating role of green governance on the impact of the green economy is empirically proven. The main contribution of this research is to develop village government policies that focus on green behavior and environmental concern to realize the success of Village SDGs. The implications of this study emphasize the importance of village government awareness of the concept of green economy, which needs to be integrated with the vision and mission of village government.
Co-Authors A.A Sri Purnami Anak Agung Istri Krisna Gangga Dewi ANGGRENI, Ni Kadek Dwi Ayu Annisa Dewi Ambarwati Cokorda Krisna Yudha Dharmanegara, Ida Bagus Agung Gede Sanjaya Adi Putra I Gede Surya Pratama I Gusti Ayu Athina Wulandari 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 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 KARTIKA, Ni Luh Yuni Komang Adi Kurniawan Saputra Kompiang Bagiada Made Sudarma Mohd Raziff Jamaludin NGURAH WISNU MURTHI Ni Kadek Shita Satya Wati Ni Komang Mela Tri Utari Ni Luh Putu Indiani Ni Made Wahyuni Ni Putu Rediatni Giri Ni Wayan Nerowati Ni Wayan Sitiari Purnami, Anak Agung Sri PUTRA, I Gusti Ngurah Raditya Putra, Yogiswara Darma 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 Sitiari, Ni Wayan Sugiati, Gusti Ayu Suparto Wijoyo UDAYANI, I Gusti Ayu Putu Cantika WIBOWO, Noviardi Angga Widari, Dewa Ayu Niti Yogiswara Darma Putra