Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

Financial performance is measured through profitability (ROE), Liquidity (CR), and Leverage (DER). The population in this study is 160 mining sector companies registered on the IDX in 2021-2023. In the sample selection results, there were 46 companies in the 3 years period of observation, a total of 148 issuers studied. And in testing the data was selected again using an outlier test so that the final sample results were 114 issuers studied. The analysis technique used is multiple linear regression analysis. The research results show that Profitability has a positive and significant effect, Liquidity has a negative and significant effect, Leverage has no effect and Company size has no effect on the value of mining sector companies listed on the Indonesia Stock Exchange with an observation period of 2021-202

Pengaruh Kompetensi Manajerial Dan Sistem Pengendalian Internal Terhadap Kinerja Koperasi Simpan Pinjam Se - Kota Denpasar

Cooperatives help the progress of society by providing loans to the community. One of the cooperatives, the artha guna werdhi cooperative, pemogan, did not implement standard operational procedures (sop) properly. Borrower budiarta said he borrowed idr 300 million and then increased it to idr 10 billion due to unclear calculations. However, budiarta was unable to pay it, so his credit went bad. The aim of this research is to determine whether management competence and internal control systems influence the performance of savings and loan cooperatives in denpasar city. In this research, 171 heads of savings and loan cooperatives in denpasar city were taken as samples. The sample determination was carried out using the probability sample method, and the analysis was carried out using partial least square (pls) analysis. The research results show that managerial competence has an insignificant positive influence on the performance of savings and loan cooperatives in denpasar city (h1 is rejected). Meanwhile, the internal control system has a significant positive effect on the performance of savings and loan cooperatives in denpasar city. This means that the second hypothesis in this research can be accepted (h2 is accepted). This research reminds that leaders of savings and loan cooperatives in denpasar city can improve their competence in leading cooperatives and related spi in ksp. It is hoped that they can be maintained and improved by paying attention to the control environment

Pengaruh Literasi Keuangan, Inklusi Keuangan, Dan Modal Usaha Terhadap Keberlanjutan Usaha Mikro, Kecil Dan Menengah (UMKM) Di Kabupaten Karangasem

The l sustainability of MSMEl s is ve l ry important for improving the l e l conomy of a re l gion, so it is important for MSMEl busine l ss actors to be l able l to unde l rstand the l factors that can support the l sustainability of MSMEl s, one l of which is financial lite l racy, financial inclusion and the l influe l nce l of busine l ss capital. This re l se l arch has a proble l m formulation of how financial lite l racy, financial inclusion and busine l ss capital influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l aim of this re l se l arch is to de l te l rmine l the l influe l nce l of financial lite l racy, financial inclusion and busine l ss capital on the l sustainability of MSMEl s in Karangase l m Re l ge l ncy. The l population in this study was 50,717 MSMEl s in Karangase l m from 2021 - 2023 with a sample l size l of 100 re l sponde l nts. The l data colle l ction me l thod in this re l se l arch is a que l stionnaire l te l chnique l . The l data analysis te l chnique l s use l d in this re l se l arch are l multiple l line l ar re l gre l ssion analysis, coe l fficie l nt of de l te l rmination te l st, and t te l st. The l re l sults obtaine l d in this re l se l arch are l 1) financial lite l racy has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l first hypothe l sis (H1) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt is 0.395 and the l t-calculate l d value l is 4.905, with a significance l le l ve l l of 0.000. 2) financial inclusion has a positive l and significant e l ffe l ct on the l sustainability variable l of MSMEl s, so that the l se l cond hypothe l sis (H2) is acce l pte l d conside l ring the l parame l te l r coe l fficie l nt value l is 0.354 and shows a t-calculate l d value l of 2.662 with a significance l le l ve l l of 0.000. 3) busine l ss capital has a positive l and significant e l ffe l ct on the l sustainability of MSMEl s, so that the l third hypothe l sis (H3) is acce l pte l d se l e l ing that the l parame l te l r coe l fficie l nt value l is 0.100 and shows a t-count value l of 1.993 with a significance l le l ve l l of 0.049. The l sugge l stion in this re l se l arch is that MSMEl playe l rs can use l the l Si Apik application as a digital financial re l cording application which can make l it e l asie l r for MSMEl s to re l cord financial transactions and furthe l r re l se l arch can add othe l r variable l s that can influe l nce l the l sustainability of MSMEl s in Karangase l m Re l ge l ncy

Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Timur

This research aims to analyze factors that can influence taxpayer compliance. The independent variables in this research are taxpayer awareness, tax sanctions, and tax rates, while the dependent variable in this research is MSME taxpayer compliance. Respondents in this research were MSME taxpayers in East Denpasar District. This research uses a quantitative method where data is obtained from distributing questionnaires to 369 respondents using a probability sampling method using a simple random sampling technique. The data analysis technique used in this research is PLS-SEM analysis. The type of data used in this research is primary data. The primary data source in this research was collected directly from taxpayers in Micro, Small and Medium Enterprises (MSMEs) in East Denpasar District. The results of the research show that taxpayer awareness and tax sanctions have a positive and significant effect on MSME taxpayer compliance in East Denpasar District. Meanwhile, tax rates have a negative and insignificant effect on MSME taxpayer compliance in East Denpasar District.

Pengaruh Persepsi Kemudahan Penggunaan, Kepuasan Wajib Pajak Dan Pemanfaatan Teknologi Terhadap Penggunaan E-Filing Bagi Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Tabanan

Taxes as a source of state revenue have a very important role in financing national development. This research aims to determine the influence of perceptions of ease of use, taxpayer satisfaction and use of technology on the use of E-Filling for individual taxpayers at the Tabanan Pratama Tax Service Office. The population in this study was individual taxpayers with a sample of 80 respondents. This research sample was taken using the Accidental Sampling method. Questionnaires are used as a data collection technique using a list of questions. The analysis techniques used are validity tests, reliability tests, classical assumption tests, multiple linear regression and model feasibility tests. The research results show that the perceived ease of use variable, the taxpayer satisfaction variable and the technology utilization variable have a positive effect on the use of e-fillin

PELATIHAN YOGA UNTUK MENINGKATKAN KESEHATAN MENTAL BAGI ANAK-ANAK BERKEBUTUHAN KHUSUS DI YAYASAN SEHATI BALI

Yoga training is often used as alternative therapy to alleviate various physical and spiritual ailments through gentle, flexible body movements that promote overall well being. The disabled children at the Sehati Bali Foundation frequently experience high levels of stress, which significantly impacts their mental health. This stress can manifest in unpredictable outbursts, such as screaming without apparent reason, crying, and even throwing objects. Yoga training has numerous benefits, including enhancing an individuals abilities, improving mental health, managing stress and boosting concentration. This community service aims to partner with the Sehati Bali Foundation to provide yoga training specifially designed to improve the mental health and well being of disabled children. The training demonstration was conducted outdoors in the open courtyard of the Sehati Bali Foundation. The yoga training provided wa tailored to the childrens needs, featuring simple and easy to follow movements that allowed them to participate. The community service show positive results, demonstrating that yoga activities can significantly reduce unpredictable behaviors in disabled children, such as screaming, anger outbursts, throwing objects, and crying. Moreover, the yoga training helped these children become more relaxed and receptive, making them more willing to follow instructions that they would normally ignore.

PENINGKATAN KEMANDIRIAN UKM TUMPENG UPAKARA MELALUI MANAJEMEN KEUANGAN DAN PEMASARAN ONLINE DI BANJAR TATAG, SUKAWATI

Tumpeng Upakara is a means of ceremonial equipment or offerings which are widely used as a complement to various types of offerings. The production process is still very simple, the process is done manually. Tumpeng ceremony produced by partners can last a long time, is clean white and not easily broken. The main problem faced by partners is related to the partner\u27s very low knowledge regarding financial management, where partners\u27 understanding is only limited to managing money, without thinking about how to manage finances to generate profits, and the results of business sales are often combined with personal money. partners also have problems from a marketing perspective. Marketing carried out by partners is still very traditional. The solutions given to partners\u27 problems are (1) Providing knowledge to partners regarding the basic concepts of financial management which include: financial planning to good business financial management (2) Providing direct knowledge and practice regarding business financial control, classifying which expenses are for business and which one is for the family, so partners are able to grow with a healthy cash flow. (3) Providing training on using social media in promoting their business, so that the tumpeng ceremony business can be promoted more widely. The result of this community service activity is an increase in partners\u27 knowledge regarding the concept of managing and controlling business finances

PEMBERDAYAAN KEWIRAUSAHAAN DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI KOMUNITAS USAHA MINUMAN CENDOL DI DESA PEGUYANGAN DENPASAR

The existence of partners located in Peguyangan Village, North Denpasar District, are generally managed independently. The common problem faced by partners today is in developing their business to become bigger. Partner business productivity has not fully met the market criteria, because in measuring the productivity of partner businesses it is not supported by knowledge resources and good financial governance. Business loans proposed by partners to the Bank as the largest funding institution, have not been able to fulfill the stages or absolute requirements put forward by the bank regarding the preparation of accountable and transparent financial reports. In connection with partner problems, the orientation of the program is to provide education and training to partners as micro/service business actors, so that they are able to prepare their financial reports independently and responsibly. So that the capital capabilities of micro business partners/services are feasible to develop their business. The solution offered by the executor of community service is training in preparing financial reports using simple bookkeeping techniques. The application of science and technology referred to in this activity is to assist business actors in managing their business finances easily. With the intent and purpose of providing training on preparing reports for these partners, it can assist business actors in managing their financial traffic in a professional manner. The results of this community service activity are partners who have knowledge and understanding of financial management and are able to prepare financial reports for their business

PENINGKATAN DAYA GUNA AMPAS MINYAK TANDUSAN PADA KELOMPOK USAHA DAGANG DI DESA APITYEH MANGGIS KARANGASEM

Petani di Desa Apit Yeh Manggis Karangasem rata-rata memiliki luas kebun sekitar 2- 5 are, dengan rata-rata tanaman kelapa yang dibiarkan tumbuh liar adalah 10-15 tumbuhan sehingga dari hasil kebun petani ini menciptakan peluang usaha dagang berupa minyak tandusan. Mitra dalam kegiatan ini adalah kelompok usaha dagang minyak kelapa tandusan yang aktif dalam memproduksi minyak tandusan untuk diperjual belikan untuk bekerjasama dalam usulan program pengabdian ini. Kelompok Usaha minyak tandusan ini dalam memproduksi minyak tandusan menghasilkan 5-10 botol minyak tandusan dengan menghabiskan 25-50 butir kelapa sebagai bahan baku. Ampas pada minyak tandusan ini yang sering terlupakan bahkan di buang. Untuk masyarakat karangasem ampas dari minyak kelapa tandusan ini seringkali diolah menjadi “pepes telengis”. “Pepes Telengis” adalah sejenis lauk tradisional khas Bali yang berbahan utama sari ampas minyak tandusan. Sari ampas atau endapan minyak tandusan ini didapatkan dari pembuatan minyak kelapa secara tradisional. “Pepes Telengis”  sendiri maksudnya adalah pepesan. Lauk ini terbungkus daun pisang yang telah dicampur dengan berbagai bumbu khas Bali.             Telengis yang biasa dibuang dapat diperjualbelikan namun dengan kemasan yang tidak menarik, hanya dengan menggunakan plastic biasa dan diikat. Telengis yang dibungkus biasa hanya bertahan 1 hari sehingga jika diperjualbelikan harus dilakukan dengan segera dan cepat agar telengis mentah ini tidak cepat membusuk/rusak. Pada pengabdian ini, telengis dijadikan sebuah produk dengan kemasan yang lebih menarik, tahan lama dan memiliki logo/brand sehingga konsumen ingat tempat dan nama penjual dari telengis ini. Adapun bantuan yang diberikan pada kelompok usaha dagang ini adalah berupa kompor kayu bakar, desain logo produk, plastic khusus vacuum makanan dan mesin vacuum makanan. Bantuan yang diberikan diharapkan dapat meningkatkan kualitas produk dan juga meningkatkan pendapatan kelompok usaha dagang di desa apityeh, Manggis Karangase

PERAN PENYULUH AGAMA BUDDHA DALAM PERUBAHAN PERILAKU MASYARAKAT UMAT BUDDHA DI DESA JATIMULYO KABUPATEN KULON PROGO

Penyuluh agama Buddha di Desa Jatimulyo, Kecamatan Girimulyo, Kabupaten Kulon Progo  D.I.Y memiliki peran strategis dalam membentuk dan mengubah perilaku masyarakat umat Buddha  sesuai dengan nilai-nilai agama Buddha dan norma sosial yang berlaku sesuai dengan kearifan lokal wilayah tersebut. Artikel peran penyuluh agama Buddha sebagai agen perubahan perilaku masyarakat umat Buddha membahas mengenai fungsi penyuluh agama Buddha sebagai agen perubahan perilaku masyarakat, strategi yang digunakan, tantangan yang dihadapi, serta dampaknya terhadap masyarakat. Melalui pendekatan edukatif dan partisipatif, penyuluh agama mampu mengarahkan masyarakat menuju kehidupan yang lebih harmonis, toleran, dan bermartabat. Artikel ini diharapkan dapat menjadi referensi bagi akademisi dan praktisi yang berkaitan dengan studi penyuluhan agama Buddha