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All Journal Jurnal Akuntansi dan Keuangan JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Ganec Swara
I G A N Alit Sumantri
Universitas Pendidikan Nasional
Religion Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PEMANFAATAN KAWASAN KONSERVASI HUTAN MANGROVE SEBAGAI EKOWISATA DI KAMPOENG KEPITING I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri; Putu Pande R. Aprilyani Dewi
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 1 No. 3 (2023): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v1i3.273

Abstract

The role of mangrove ecosystems is to absorb waves and storm winds, protect the coast and prevent abrasion. The problem that is often faced is the large number of mangrove forests that have been damaged, both by natural factors and irresponsible human activities. Efforts that can be made to help preserve mangrove forests are to conserve mangrove forests by planting mangrove seeds in the area. Through mangrove forest conservation, it can help revitalize mangrove forests in the Kampoeng Kepiting area. Ecotourism is an alternative program that can be applied to improve the welfare of the local community. Utilization of mangrove forest areas as ecotourism is considered to be able to help the economy around the area. The existence of ecotourism in Kampoeng Kepiting can attract tourists, especially eco travelers to enjoy tourist attractions in the Kampoeng Kepiting area with a pleasant green natural atmosphere..
Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; I G A Desy Arlita; Putu Sri Arta Jaya Kusuma; I G A N Alit Sumantri
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan I Gusti Agung Ayu Pramita Indraswari; I G A N Alit Sumantri; I Gusti Agung Arista Pradnyani
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.6563

Abstract

This study aims to analyze and empirically test the effect of Good Corporate Governance (GCG) mechanisms on financial performance as proxied by Return on Assets (ROA). The focus of the study is on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the period 2021-2024. The independent variables include the Board of Commissioners, Board of Directors, Managerial Ownership, and Institutional Ownership. Using a quantitative approach, this study utilizes 160 panel data observations analyzed through multiple linear regression. The results reveal that the Board of Commissioners and Institutional Ownership have a significant positive effect on ROA, indicating that effective internal and external oversight mechanisms can promote operational efficiency. However, the Board of Directors was found to have a significant negative effect, indicating that an overly large board creates bureaucratic inefficiency. Managerial Ownership did not have a significant effect on financial performance due to the low proportion of management ownership in the sample. Simultaneously, all GCG variables had a significant effect on ROA. In conclusion, strengthening the monitoring function through commissioners and institutional investors is crucial for profitability, while optimizing the number of directors is necessary to accelerate strategic decision-making in order to maintain the company's resilience in the global market.
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNING PER SHARE PERUSAHAAN PROPERTI DAN REAL ESTATE: The Effect of Profitability, Leverage and Firm Size on Earnings Per Share of Property and Real Estate Companies I G A N Alit Sumantri; I Gusti Agung Arista Pradnyani
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.253

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on Earnings Per Share (EPS) in property sector companies listed on the Indonesia Stock Exchange for the 2022–2023 period. EPS is a key indicator of a company’s financial performance and is a primary concern for investors. The research employs a quantitative approach using purposive sampling, involving 40 companies and yielding 80 observations. Data were obtained from annual reports and analyzed using multiple linear regression. The results show that profitability, measured by Return on Equity (ROE), has a positive and significant effect on EPS. In contrast, leverage, measured by the Debt to Assets Ratio (DAR), has a negative and significant effect on EPS. Meanwhile, firm size, proxied by the natural logarithm of total assets, does not have a significant effect on EPS. These findings indicate that efficient profit management and capital structure play a more crucial role in determining EPS than company scale. This research contributes theoretically to corporate finance literature and provides practical implications for company management and investors in making strategic financial decisions
Co-Authors I G A A Pramita Indraswari I G. A. Desy Arlita I Gusti Agung Arista Pradnyani I Gusti Agung Ayu Pramita Indraswari Ni Putu Budiadnyani Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma