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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Ilmiah Manajemen dan Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) LOSARI: Jurnal Pengabdian Kepada Masyarakat International Journal of Education, Social Studies, And Management (IJESSM) Journal of Artificial Intelligence and Digital Business
Adi, I Ketut Yudana
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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Adopting cultural intelligence strategies for the silver craftsmen Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 1 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i1.23312

Abstract

The silvercrafting tradition in Kamasan Village, Klungkung, Bali, faces significant challenges, including declining youth participation, restricted market access, and limited cultural adaptability. This community service initiative aimed to empower silver craftsmen by integrating cultural intelligence strategies to enhance their global competitiveness while preserving traditional craftsmanship. The program focused on developing metacognitive, cognitive, motivational, and behavioral competencies to strengthen market adaptability and innovation. A participatory action community service framework guided the initiative for 34 silver craftsmen, structured into three phases: a pre-test to assess cultural intelligence baseline, targeted capacity-building workshops, and a post-test to evaluate progress. The training incorporated scenario-based activities, knowledge-sharing sessions, motivational discussions, and role-playing exercises to enhance cross-cultural adaptability. Findings revealed significant improvements in all cultural intelligence dimensions, with the overall mean score rising in post-intervention. The behavioral dimension exhibited the highest gains, particularly in verbal and non-verbal communication skills. However, challenges such as gender disparities and low youth engagement underscored the need for inclusive strategies. This initiative demonstrated the transformative potential of cultural intelligence training in sustaining traditional industries, reinforcing cultural identity, and fostering market expansion. Future programs should focus on long-term sustainability through mentorship, digital engagement, and targeted inclusivity efforts.
The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
SUSTAINING ENTREPRENEURIAL BEHAVIOR: COMMUNITY ENGAGEMENT OF BAMBOO CRAFTSMEN IN TIGAWASA VILLAGE, BULELENG, BALI Kusumawijaya, Ida Ketut; Astuti, Partiwi Dwi; Wartana, I Made Hedy; Adi, I Ketut Yudana
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 9, No 1 (2025): Inpress
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v9i1.2305

Abstract

Pengrajin bambu di Desa Tigawasa, Buleleng, Bali, merupakan aset budaya dan ekonomi yang penting, namun menghadapi tantangan yang mengancam keberlanjutan kerajinan mereka. Inisiatif pengabdian masyarakat ini bertujuan untuk meningkatkan perilaku kewirausahaan melalui aktivitas, ketahanan, dan proaktivitas, yang dirancang untuk membekali para pengrajin dalam memenuhi tuntutan pasar, melestarikan warisan budaya, dan mencapai kestabilan ekonomi. Menggunakan pendekatan penelitian tindakan partisipatif. Lokakarya mencakup pelatihan praktis dalam pengembangan produk, analisis pasar, strategi ketahanan, dan pemecahan masalah, didukung oleh umpan balik dan pembelajaran kolaboratif. Hasil menunjukkan peningkatan signifikan dalam perilaku kewirausahaan, dengan skor rata-rata komposit naik dari 1,542 menjadi 4,190. Temuan ini menegaskan keberhasilan intervensi dalam menggeser pengrajin dari praktik tradisional menuju strategi kewirausahaan modern. Dengan mengatasi hambatan sistemik seperti kesenjangan gender dan generasi serta mengintegrasikan dukungan berkelanjutan, inisiatif ini memposisikan kerajinan bambu Tigawasa sebagai aset budaya dan ekonomi yang berkembang. Abstract. The bamboo craftsmen of Tigawasa Village, Buleleng, Bali, serve as a vital cultural and economic resource but face challenges threatening their craft's sustainability. This community service initiative aimed to enhance entrepreneurial behavior through activities, resilience, and proactivity, equipping craftsmen to meet market demands, preserve heritage, and achieve economic stability. Using a participatory action research approach. Workshops included practical training in product development, market analysis, resilience, and problem-solving, reinforced by feedback and collaborative learning. Results indicated marked improvements in entrepreneurial behavior, with the composite mean score rising from 1.542 to 4.190. These outcomes highlight the intervention's success in transitioning craftsmen from traditional to modern entrepreneurial strategies. By addressing systemic barriers like gender and generational disparities and integrating sustained support mechanisms, this initiative positions Tigawasa’s bamboo craftsmanship as a thriving cultural and economic asset, advancing community well-being and contributing to rural entrepreneurship scholarship.
The Effect of Other Comprehensive Income, Leverage, and Profitability on Profit Management in LQ45 Index Companies Listed on the Indonesia Stock Exchange for the 2020-2023 Period Juliantari, Ni Luh Manik; Adnantara, Komang Fridagustina; Adi, I Ketut Yudana
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 2 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i2.829

Abstract

The main objective of this study is to analyze the effect of other comprehensive income, leverage and profitability on earnings management in LQ45 index companies listed on the IDX for the 2020-2023 period. The research method used is quantitative, with a sample of 96 companies. The results of the study indicate that other comprehensive income and leverage do not have a partial effect on earnings management. While profitability has a positive effect on earnings management. This shows that the higher the profitability, the higher the level of opportunity for managers to practice earnings management. The variables other comprehensive income, leverage and profitability simultaneously affect earnings management.
The Significance of Entrepreneurial Orientation on Firm Performance Through Innovation Capability Pusparini, Helena I Gusti Ayu Putu; Indirawati, Donna Meilia; Adi, I Ketut Yudana; Azhari, Azhari
Jurnal Ilmiah Manajemen & Bisnis Vol 9 No 2 (2024)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jimb.v9i2.5492

Abstract

Companies must restructure the resources and capabilities to enhance performance. In a swiftly evolving competitive business environment, these resources and capabilities need to be effectively organized, integrated, and utilized. Consequently, companies should develop an entrepreneurial orientation as a strategy to guide entrepreneurial decisions and activities, focusing on how to leverage resources to convert innovation capabilities into performance. This research investigated the impact of entrepreneurial orientation on innovation capability and firm performance. This study focused on SMEs in Bali, Indonesia, with a sample size of 396. Data were gathered from managers of these SMEs, who served as the research respondents. An online questionnaire was administered through Google Forms and sent via email, resulting in 168 valid responses. Data analysis was performed using SEM PLS, with WarpsPLS 7.0 software. The results indicated a significant impact of entrepreneurial orientation on innovation capability and firm performance. Additionally, innovation capability positively and significantly influenced firm performance. The study also revealed that innovation capability mediates the relationship between entrepreneurial orientation and firm performance. When discussing innovation capabilities, refer to the routine actions involved in configuring capabilities and resources. Enhancing performance requires more than merely altering these capabilities and resources. Entrepreneurial orientation must play a crucial role in intensifying a company's innovation capabilities, which are essential for transforming into firm performance
Pendampingan Penyusunan Rencana Anggaran Belanja (RAB) Bagi POKDARWIS Desa Kuwum Badung Adi, I Ketut Yudana; Asana, Gde Herry Sugiarto; Yogantara, Komang Krishna; Pusparini, Helena Gusti Ayu Putu
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2023): Juni 2023
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v5i1.124

Abstract

Kegiatan Pengabdian masyarakat ini dilakukan oleh Universitas Triatma Mulya dengan melibatkan mitra dari desa Kuwum - Badung. yaitu pendampingan penyusunan rencana anggaran belanja (rab) bagi POKDARWIS desa Kuwum Badung Tujuannya adalah memberikan kemampuan bagi para pengelola POKDARWIS dalam menyusun rencana anggaran belanja (RAB) dan melakukan pelaporan pertanggungjawaban keuangannya, sehingga laporan yang dibuat menjadi lebih transparan dan akuntabel. Metode yang digunakan dalam program pengabdian masyarakat ini adalah Metode RAD (Rapid Application Development) yaitu metode yang mengutamakan keterlibatan mitra dalam penggunaan suatu rangkaian system yang telah disusun dan disepakati penggunaanya, dimana rangkaian tersebut berfungsi untuk membuat model (prototype) yang lebih efektif. Setelah dilakukan pengabdian, diperoleh kesimpulan bahwa mitra lebih mengerti dan memahami tentang penyusunan anggaran dan pengelolaaan keuangan berbasis excel. hal ini dapat diketahui dari hasil pretest rata-rata skor 60 dan setelah diadakan pelatihan dan pendampingan skor pastest sebesar 90.  
Pengaruh Pendapatan Asli Daerah, Dana Perimbangan, Dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota Di Provinsi Bali Sari, Ni Nyoman Ayu Purnama; Adi, I Ketut Yudana; Adnantara, Komang Fridagustina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7877

Abstract

Kinerja keuangan sangat penting dalam mengukur kemampuan pemerintah daerah dalam mengelola sumber daya keuangannya secara efektif, efisien, dan transparan. Melalui kinerja keuangan, dapat diketahui sejauh mana pemerintah daerah mampu meningkatkan pendapatan, mengelola belanja, serta mencapai tujuan pembangunan daerah. Namun di Kabupaten/Kota Provinsi Bali fenomena menunjukkan adanya dinamika fluktuatif pada pendapatan asli daerah, dana perimbangan, dan belanja modal, yang berimplikasi terhadap kinerja keuangan daerah. Hal ini disebabkan karena pendapatan asli daerah, dana perimbangan merupakan sumber utama penerimaan daerah yang menentukan kemampuan pemerintah dalam membiayai berbagai kegiatan dan program pembangunan. Sementara itu, belanja modal berkaitan langsung dengan pengeluaran untuk investasi aset dan infrastruktur yang mendukung pelayanan publik. Oleh karena itu, perubahan atau fluktuasi pada komponen-komponen tersebut akan mempengaruhi tingkat efektivitas, efisiensi, serta kemampuan keuangan daerah dalam mengelola sumber daya yang dimiliki. Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan ali daerah, dana perimbangan, dan belanja modal terhadap kinerja keuangan. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data dokumentasi atau arsip yang dipublikasikan oleh Badan Pusat Statistik Provinsi Bali. Sampel yang digunakan dalam penelitian ini yaitu 8 kabupaten dan 1 kota yang berada di Provinsi Bali. Teknik pengambil sampel menggunakan sampling jenuh di mana seluruh anggota populasi dijadikan sebagai sampel penelitian. Dalam penelitian ini menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukan bahwa pendapatan asli daerah berpengaruh positif terhadap kinerja keuangan. Dana perimbangan berpengaruh negatif terhadap kinerja keuangan. Belanja modal berpengaruh positif terhadap kinerja keuangan.
Co-Authors Azhari Azhari Gde Herry Sugiarto Asana Ida Ketut Kusumawijaya Indirawati, Donna Meilia Juliantari, Ni Luh Manik Komang Fridagustina Adnantara Komang Krishna Yogantara Made Hedy Wartana Partiwi Dwi Astuti, Partiwi Dwi Pusparini, Helena Gusti Ayu Putu Pusparini, Helena I Gusti Ayu Putu Sari, Ni Nyoman Ayu Purnama