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All Journal JPM: JURNAL PENGABDIAN MASYARAKAT ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING
Yuntini, Kadek
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Aerospace Engineering Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Optimalisasi Wisata Berbasis Blue Economy melalui Pemberdayaan Masyarakat, Digitalisasi Keuangan, dan Konservasi Terumbu Karang Yuntini, Kadek; Cahyani, Komang Novia Indah; Putri, Ni Putu Ginanti Ari Kirana; Agustari, Ni Putu Suhaeni Kusuma; Oktaviani, Ketut Widari
JPM: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): January 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v6i3.2711

Abstract

The Student Organization Capacity Strengthening Program (PPK Ormawa) initiated by the Economics and Accounting Student Association of Universitas Pendidikan Ganesha was carried out in Penuktukan Village, Tejakula District, Buleleng Regency, Bali, with a focus on a blue economy-based transformation. The village has significant marine tourism potential through coral reefs and diving spots, yet its development remains limited due to low financial literacy, weak institutional capacity, and threats of marine ecosystem degradation. This program aims to empower local communities by strengthening the capacity of tourism awareness groups (Pokdarwis) and marine community surveillance groups (Pokmaswas), promoting digital financial literacy for MSMEs, and supporting coral reef conservation for sustainable tourism management. The partners involved included village authorities, Pokdarwis, Pokmaswas, youth organizations, and local MSMEs. The program was conducted in three phases: preparation (survey, FGD, and needs assessment), implementation (socialization, training, drafting of village regulations, marine conservation, product development and digital marketing, and revitalization of tourism infrastructure), and evaluation (pre-test and post-test, field observation, and feedback questionnaires). The results indicate significant improvement in community awareness, with the average pre-test score of 45.8 increasing to 84.7 in the post-test. Local practices of destructive fishing have decreased, MSMEs adopted digital bookkeeping through the Buku Warung application, and Pokdarwis improved their skills in digital promotion. Furthermore, a village tourism community was established as a platform for continuous education. This program successfully enhanced ecological awareness, social solidarity, and economic independence, contributing to the development of Penuktukan as a sustainable marine tourism destination based on the blue economy approach.
Pengaruh Profitabilitas, Sales Growth, dan Leverage terhadap Financial Distress dengan Pendekatan Springate S-score Yuntini, Kadek; Wahyuni, Made Arie; Vijaya, Diota Prameswari
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3054

Abstract

This study is motivated by the decline in financial performance accompanied by the disclosure of fraud cases at PT Kimia Farma Tbk and PT Indofarma Tbk, as well as indications of deteriorating financial conditions among pharmaceutical sub-sector companies during the 2021–2024 period. These conditions highlight the importance of early detection of financial distress to prevent more severe financial problems. This study aims to empirically examine the effect of profitability, sales growth, and leverage on financial distress measured using the Springate s-score model in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using multiple linear regression analysis and purposive sampling technique, resulting in 40 firm-year observations during the research period. The F-test results indicate that profitability, sales growth, and leverage simultaneously affect financial distress (F = 114.129; p < 0.001), indicating strong model feasibility. Partially, profitability has a significant positive effect on the S-Score (coefficient = 2.530; p < 0.001), indicating that higher profitability reflects healthier financial conditions. Leverage also has a significant negative effect on the S-Score (coefficient = ?1.720; p < 0.001), implying that higher leverage increases the risk of financial distress. Meanwhile, sales growth does not have a significant effect on financial distress (coefficient = ?0.226; p = 0.241). The findings of this study are expected to contribute to early detection of financial distress risk and serve as a consideration for management and investors in decision-making and strengthening corporate governance.
Co-Authors Agustari, Ni Putu Suhaeni Kusuma Cahyani, Komang Novia Indah Diota Prameswari Vijaya Made Arie Wahyuni Oktaviani, Ketut Widari Putri, Ni Putu Ginanti Ari Kirana