Garuda - Garba Rujukan Digital

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BANGLI Vidyantari, Putu Kemala; Putra, I Wayan Gde Yogiswara Darma; Putri, Putu Yudha Asteria; Diana, Ketut
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.468

This study aims to examine the influence of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies on the quality of financial reports at the Bangli District General Hospital. The study population consists of 181 employees from various departments, with a sample size of 45 people selected using Slovin's formula at a 25% margin of error. The research method used is quantitative, with primary data as the data source. Data analysis employs multiple linear regression analysis using SPSS. The results of this study provide empirical evidence that, partially, the variables of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies have a positive effect on the quality of financial reports at the Bangli District General Hospital. Simultaneously, these variables significantly influence the quality of financial reports at the Bangli District General Hospital

Edukasi Tata Kelola Organisasi dalam Pengembangan Usaha Mandiri Kelompok Sekaa Teruna Teruni (STT) Eka Murti Yowana Banjar Kehen, Kesiman: Edukasi Tata Kelola Organisasi dalam Pengembangan Usaha Mandiri Kelompok Sekaa Teruna Teruni (STT) Eka Murti Yowana Banjar Kehen, Kesiman Komang, Ema Marsitadewi; I Putu Adi Permana Putra; Putu Kemala Vidyantari
BIDIK: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 2 (2025): BIDIK: Jurnal Pengabdian kepada Masyarakat
Publisher : Fakultas Ilmu Budaya Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/nkxayk92

Kegiatan pengabdian ini dilaksanakan di Br. Kehen Kesiman, dengan peserta yang merupakan anggota Sekaa Teruna Teruni (STT) Ekamurtiyowana. Pengabdian ini bertujuan untuk meningkatkan pemahaman peserta mengenai perilaku organisasi dan literasi keuangan. Selama kegiatan, peserta diberikan pemaparan materi yang meliputi konsep dasar perilaku organisasi yang penting dalam menjaga keharmonisan dan efektivitas kerja dalam organisasi, serta literasi keuangan untuk meningkatkan keterampilan pengelolaan keuangan pribadi dan organisasi. Untuk mengethaui tingkat pemahaman peserta terkait pemahaman materi, diberikan pre-test dan post-test. Dari hasil pre-test dan post-test diketahui terjadi peningkatan nilai pemahaman. Selain pemaparan materi, pengabdian juga melibatkan pendampingan langsung terkait pembukuan keuangan, yang bertujuan untuk membantu peserta dalam mencatat dan mengelola keuangan secara lebih sistematis dan akurat.

Enhancing the Creative Economy Potential Through the Empowerment of Visual Art Entrepreneurs: A Case Study of MSMEs in Bona Village, Blahbatuh District, Gianyar Regency DEWI, I Gusti Ayu Agung Istri Sari; PURNAMAWATI, Ida Ayu Putu Santi; VIDYANTARI , Putu Kemala
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1665

This community service activity was conducted under the Community-Based Empowerment (PBM) scheme, focusing on assisting creative visual art MSMEs (Micro, Small, and Medium Enterprises) of ARTPM BALI located in Bona Village, Blahbatuh Subdistrict, Gianyar Regency. These enterprises face several fundamental challenges, particularly in production management, marketing, and financial management. The program’s activities included providing production equipment (such as sewing machines, grinders, drill bits, and other supporting tools), training on the use of digital marketing technology through social media and e-commerce platforms, production management training, and the introduction of simple financial recording applications to support better cash flow management. The implementation of the program has shown positive outcomes. In the production sector, partners have improved work efficiency and product quality through the use of new equipment. In marketing, partners have become more active in promoting their products via social media and are exploring marketplace platforms as distribution channels. In financial management, partners have started to record daily transactions using digital applications, resulting in better cash flow control. Overall, this ongoing community service initiative has successfully enhanced the partners’ capacity to manage their businesses in a more modern and professional manner. Active participation of the partners in every stage of the program has been a key factor in its success. However, further stages are still required, particularly in providing continuous mentoring, strengthening branding, and conducting implementation monitoring to ensure long-term and sustainable impacts.

The Effect of Savings Growth, Deposit Growth, and Credit Growth on Profitability Growth PUTRA, I Wayan Gde Yogiswara Darma; VIDYANTARI, Putu Kemala
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.908

This research is entitled The effect of savings, deposits, and credit growth on profitability growth in LPD Kintamani District, Bangli Regency for the 2020-2022 period. The formulation of the problem in this study is whether savings growth, deposit growth, and credit growth affect profitability growth. This study aims to empirically examine the effect of savings growth, deposit growth, and credit growth on profitability growth. The population in this study included 60 LPDs in Kintamani District. The sample in this study was 54 LPDs determined based on the purposive sampling method. The types of data used are quantitative data and secondary data. The data analysis techniques used are classical assumption test, multiple linear regression analysis, f test, t test and determination coefficient. The results showed that savings growth had a significant positive effect on profitability growth while deposit growth and credit growth had an insignificant effect on profitability growth in LPD Kintamani District.

TRIPLE BOTTOM LINE IN CULTURAL EVENTS: THE GENERATION-Z PERCEPTIONS Sukmasari Triana Gita Putri; Wayan Gede Supartha; Putu Kemala Vidyantari
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.12.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i12.p05

This research examines indicators that are relevant to the Triple Bottom Line in Cultural Events based on the perceptions of Gen-Z. The phenomenon of the dominance of foreign cultures among Gen-Z society prompts the author to examine the sustainability of cultural events in Indonesia. This research was conducted using a purposive sampling approach and utilize factor analysis, with respondents being individuals born between 1995 and 2012, who were determined as Gen-Z, who have previously attended cultural events such as Bali Art Festival, Banyuwangi Ethno Carnival, Gandrung Sewu Festival, and others. Based on previous research, the triple bottom line (TBL) on cultural events has both positive and negative impacts. In this research, Gen-Z also agree that cultural events give benefits as well as some disadvantages for the local communities. They generally hold a very positive view regarding the social and economic contributions of cultural events, particularly in fostering community pride and boosting local economies. Gen-Z is concerned about potential negative impacts like littering and noise on the surrounding area. Overall, Gen-Z perceived the cultural events as promising events in the future. Still, they felt cultural events could not be a mediator for local product enhancement and environment cleanliness. It is hoped that this research could bring a contribution to further cultural festivals held by the organisers and governments in Indonesia.

Prioritisasi Faktor Penyebab Perubahan Harga Material Proyek di Bali Ida Ayu Cri, Vinantya Laksmi; Nodya Dharmastika, I Gusti Agung Gede; Vidyantari, Putu Kemala
Dinamika Teknik Sipil: Majalah Ilmiah Teknik Sipil Vol. 18/No. 2/Desember 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dts.vi.13034

Proyek konstruksi memiliki keterkaitan dengan tujuan pembangunan berkelanjutan (SDGs) melalui penerapan konstruksi berkelanjutan yang menekankan efisiensi sumber daya, termasuk material sebagai komponen biaya terbesar. Material konstruksi menyumbang sekitar 60–80% dari total biaya proyek, sehingga perubahan harga material menjadi faktor krusial yang dapat memicu pembengkakan biaya dan mengganggu keberlanjutan pelaksanaan proyek. Salah satu penyebab meningkatnya biaya material adalah ketidaktepatan dalam estimasi dan perencanaan anggaran, terutama ketika terjadi fluktuasi harga yang dipengaruhi kondisi pasar dan rantai pasok. Penelitian ini bertujuan untuk mengidentifikasi dan memprioritaskan faktor-faktor yang paling mempengaruhi fluktuasi harga material konstruksi, khususnya pada proyek di wilayah Bali Timur yang memiliki tantangan geografis dan logistik tersendiri. Metode Analytical Hierarchy Process (AHP) digunakan untuk memperoleh bobot prioritas berdasarkan penilaian para praktisi konstruksi. Hasil penelitian menunjukkan bahwa tujuh faktor utama penyebab fluktuasi harga material adalah persediaan material (19,2%), permintaan pasar (15,2%), perubahan harga BBM (15,1%), lokasi proyek (14,7%), kebijakan pemerintah (12,9%), inflasi (12,7%), dan biaya produksi (10,1%). Penelitian ini berkontribusi dalam menyediakan dasar pertimbangan strategis bagi kontraktor dan pemangku kebijakan untuk merumuskan strategi pengendalian biaya dan meningkatkan resiliensi rantai pasok material di Bali Timur.

MEMBANGUN KEMANDIRIAN FINANSIAL: PROGRAM PENDAMPINGAN KEUANGAN BAGI KELOMPOK PEKERJA MIGRAN INDONESIA KE JEPANG AAG Krisna Murti; I Putu Gde Chandra Artha Aryasa; Putu Kemala Vidyantari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37755

Program pengabdian ini bertujuan memberdayakan Tenaga Kerja Migran Indonesia (PMI) yang akan bekerja di Jepang dengan meningkatkan keterampilan pengelolaan keuangan mereka. PMI sering menghadapi tantangan keuangan akibat kurangnya pengetahuan tentang penganggaran. Untuk mengatasinya, program ini mengadakan dua sesi pelatihan pada bulan Juli, yang meliputi pengelolaan keuangan pribadi dan dibimbing oleh pengajar serta praktisi sektor keuangan. Tujuannya adalah meningkatkan literasi keuangan PMI, mendukung pengambilan keputusan keuangan yang lebih baik, dan mendorong kemandirian. Sebagai tindak lanjut, program ini menghasilkan publikasi jurnal dan buku panduan praktis untuk keinginan. Program ini terbukti efektif meningkatkan literasi dan akses layanan keuangan PMI, serta berpotensi direplikasi di wilayah lain.

MEMBANGUN KEMANDIRIAN FINANSIAL: PROGRAM PENDAMPINGAN KEUANGAN BAGI KELOMPOK PEKERJA MIGRAN INDONESIA KE JEPANG AAG Krisna Murti; I Putu Gde Chandra Artha Aryasa; Putu Kemala Vidyantari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38807

Program pengabdian ini bertujuan memberdayakan Tenaga Kerja Migran Indonesia (PMI) yang akan bekerja di Jepang dengan meningkatkan keterampilan pengelolaan keuangan mereka. PMI sering menghadapi tantangan keuangan akibat kurangnya pengetahuan tentang penganggaran. Untuk mengatasinya, program ini mengadakan dua sesi pelatihan pada Juli, yang mencakup pengelolaan keuangan pribadi dan dipandu oleh akademisi serta praktisi sektor keuangan. Tujuannya adalah meningkatkan literasi keuangan PMI, mendukung pengambilan keputusan keuangan yang lebih baik, dan mendorong kemandirian. Sebagai tindak lanjut, program ini menghasilkan publikasi jurnal dan buku panduan praktis untuk keberlanjutan. Program ini terbukti efektif meningkatkan literasi dan akses layanan keuangan PMI, serta berpotensi direplikasi di wilayah lain.

Perencanaan Desain Pengembangan Pura Panti Pasek Wancing, Kecamatan Banjar, Kabupaten Buleleng, Bali Kadek Putra Santika Narayana; I Nyoman Nuri Arthana; Putu Kemala Vidyantari
PADMA Vol 5 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (PADMA)
Publisher : LPPM Politeknik Piksi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56689/padma.v5i2.2266

Pura Panti Pasek Wancing di Banjar Tengah, Desa Gobleg, Kecamatan Banjar, Kabupaten Buleleng mengalami beberapa permasalahan fisik dan spasial, seperti keterbatasan ruang persembahyangan, kerusakan penyengker, serta penggunaan material yang kurang sesuai pada pelinggih. Kondisi ini mengurangi kenyamanan dan kekhidmatan pelaksanaan kegiatan keagamaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi masyarakat dalam menyusun perencanaan desain arsitektur pengembangan pura secara menyeluruh dan berkelanjutan. Metode yang digunakan adalah pendekatan partisipatif berbasis komunitas melalui observasi lapangan, diskusi kelompok terarah (FGD), analisis kondisi eksisting, serta perancangan desain secara kolaboratif bersama pengelola pura dan masyarakat setempat. Hasil kegiatan ini berupa penyusunan masterplan, gambar kerja, model 3D, rancangan perbaikan penyengker dan pelinggih, tahapan pembangunan, serta estimasi biaya pelaksanaan. Luaran kegiatan ini memberikan pedoman yang jelas, terstruktur, dan sesuai dengan nilai-nilai kearifan lokal bagi masyarakat dalam melaksanakan pengembangan Pura Panti Pasek Wancing ke depan, sekaligus meningkatkan kualitas ruang ibadah dan nilai spiritual kawasan pura.

Enhancing the Creative Economy Potential Through the Empowerment of Visual Art Entrepreneurs: A Case Study of MSMEs in Bona Village, Blahbatuh District, Gianyar Regency I Gusti Ayu Agung Istri Sari DEWI; Ida Ayu Putu Santi PURNAMAWATI; Putu Kemala VIDYANTARI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1665

This community service activity was conducted under the Community-Based Empowerment (PBM) scheme, focusing on assisting creative visual art MSMEs (Micro, Small, and Medium Enterprises) of ARTPM BALI located in Bona Village, Blahbatuh Subdistrict, Gianyar Regency. These enterprises face several fundamental challenges, particularly in production management, marketing, and financial management. The program’s activities included providing production equipment (such as sewing machines, grinders, drill bits, and other supporting tools), training on the use of digital marketing technology through social media and e-commerce platforms, production management training, and the introduction of simple financial recording applications to support better cash flow management. The implementation of the program has shown positive outcomes. In the production sector, partners have improved work efficiency and product quality through the use of new equipment. In marketing, partners have become more active in promoting their products via social media and are exploring marketplace platforms as distribution channels. In financial management, partners have started to record daily transactions using digital applications, resulting in better cash flow control. Overall, this ongoing community service initiative has successfully enhanced the partners’ capacity to manage their businesses in a more modern and professional manner. Active participation of the partners in every stage of the program has been a key factor in its success. However, further stages are still required, particularly in providing continuous mentoring, strengthening branding, and conducting implementation monitoring to ensure long-term and sustainable impacts.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search