PEMBERDAYAAN PENGRAJIN KORAN BEKAS SATYA BALI KREATIF DI DESA SUMERTA KAUH KOTA DENPASAR

Craft products from used newspaper waste are classified as rare, because the process is very complicated and the results are high quality so that many consumers are interested, especially for religious ceremonies in Bali. In addition to producing handicraft products from used newspaper and plastic materials, Mitra Satya Bali Kreatif, also participates in providing education or education and training to the community. The problems faced by partners include the limited knowledge in calculating the Cost of Production in an accurate and precise manner and do not have a digital marketing system. The result of this community partnership program is that partners understand how to calculate the cost of goods manufactured accurately and accurately and precisely so that the selling price of handicraft products can compete competitively in the market, there is a desire from partners to increase the marketing of handicrafts that already use information technology and media communication social, as well as partner motions in realizing a more optimal KUEP, so that in the future it can be more effective and independent and sustainabl

Proceedings pertemuan ilmiah arkeologi V: II.B kajian arkeologi Indonesia

Buku ini berisi makalah-makalah dengan judul-judul sebagai berikut. Kajian epigrafi dan naskah. Kajian aspek lingkungan hidup. Kajian aspek sosial dan religi, serta pembahasan lainnya yang dapat dilihat dalam buku in

Banking Sector Profitability During The Covid-19 Pandemic

Covid-19 has a crucial impact on various industrial sectors in Indonesia. One of the sectors affected is banking. Companies are guided to maintain maximum performance. Profitability is one indicator that reflects the company's performance. Profitability is the company's ability to earn profits during a certain period. In achieving maximum profitability, banks need to optimize the internal company that plays a role in achieving profitability. This study aims to examine the effect of Non Performing Loans (NPL), Loan to Deposit Ratio (LDR) on Return on Assets (ROA) through Net Interest Margin (NIM). The population of this research is the banking industry companies in Indonesia. The population in this study are 29 banks listed on the IDX. The method used in this study is a purposive sampling method, a sample of 24 banks listed on the Indonesia Stock Exchange was obtained. The data analysis technique used is path analysis. The findings of this study are that LDR has a significant negative effect on NIM, but a significant positive effect on ROA. NPL has a significant negative effect on NIM, and a significant negative effect on ROA. NIM was found to be able to partially mediate the effect of LDR on ROA. NIM mediates some of the NPL against ROA. The predictive ability of these three variables on ROA in this study was 22.5%, while the remaining 77.5% was influenced by other factors which were not included in the research model. &nbsp

Measuring Local Revenue from The Tourism Sector in Bali Province

This study aims to analyze the-effect-of-the-number-of-tourist-visits, length of stay of tourists and room occupancy rates on-local-revenue-from-the-tourism-sector-in-Bali Province. The-research method used is descriptive quantitative. The-data-used-in-this study-secondary-data-from-the-Bali Province Tourism Office. The technique used-is-multiple-linear regression. With-the-number-of-samples used, namely 30 months, from October 2019 to March 2022. The results showed that partially the-number-of tourist visits had a-positive-and significant-effect-on local revenue from the-tourism-sector-in-Bali Province, the-length-of-stay of tourists and the room occupancy rate had a negative and insignificant effect-on-local revenue from-the-tourism-sector-in-Bali Province. Simultaneously the number of tourist visits, length of stay of tourists and room occupancy rates have a significant influence-on-local-revenue from the tourism sector in Bali Province

Pengaruh Leverage dan Kebijakan Dividen terhadap Investasi Perusahaan

In an imperfect capital market, funding decisions and dividend policy affect investment decisions. Sources of funds have different costs, so the cost of these funds will affect the analysis of investment feasibility. Agency costs both from debt and dividends can limit the company's investment. This study contributes to explaining how leverage and dividend policy influence investment decisions in companies in Indonesia. This study uses panel data regression. This study finds that the effect of dividends is stronger in limiting the company's investment. A high dividend payout reduces the company's investment the following year, whereas. leverage has no effect on the company's investment. Another finding is that investment opportunities have a positive effect on company investment, while company size has no effect on investment.  Pada pasar modal yang tidak sempurna, keputusan pendanaan dan kebijakan dividen berpengaruh terhadap keputusan investasi. Sumber-sumber dana memiliki biaya yang berbeda-beda, sehingga biaya dana ini akan mempengaruhi analisis kelayakan investasi. Agency cost baik dari utang maupun dividen dapat membatasi investasi perusahaan. Penelitian ini berkontribusi menjelaskan bagaimana pengaruh leverage dan kebijakan dividen terhadap keputusan investasi pada perusahaan di Indonesia. Penelitian ini menggunakan regresi data panel. Penelitian ini menemukan bahwa pengaruh dividen lebih kuat dalam membatasi investasi perusahaan. Dividen payout yang tinggi menurunkan investasi perusahaan tahun selanjutnya, sedangkan. leverage tidak berpengaruh terhadap investasi perusahaan. Temuan lainnya yaitu peluang investasi berpengaruh positif terhadap investasi perusahaan, sedangkan ukuran perusahaan tidak berpengaruh terhadap investasi. &nbsp

Strategi Mewujudkan Peningkatan Kinerja Pada BUMDes Segara Giri di Desa Sanur Kauh

Village-Owned Enterprises were established by Village communities in an effort to improve the Village economy through efforts to manage existing natural resources, social potential and economic potential. Therefore, it is necessary to manage Bumdes management professionally so that it is in accordance with its vision and mission. The success of the vision and mission can be determined by competent human resources who are committed to their duties and responsibilities. This service aims to improve performance at Bumdes Segara Giri in Sanur Kauh Village, starting with analyzing the village's potential for preparing a clear and focused business plan, managing production or service provision, marketing and promotion of products or services produced, regular financial management. as well as transparency as well as developing skills and increasing the capacity of human resources. This service begins with interviews and documentation methods with several sources and is supported by documentation. In terms of implementation, the principles of management have been carried out in accordance with the performance analysis of the BUMDes, but there is still a need for steps or strategies so that a good improvement in BUMDes performance can be achieved optimally. This condition is motivated by the limited understanding of human resources. The results of the service show that Bumdes Segara Giri generally has good performance such as providing quality service to the community and maintaining its sustainability, but there are inhibiting factors that require improvement efforts and recommendations to achieve good management.Badan Usaha Milik Desa didirikan oleh masyarakat Desa dalam upaya meningkatkan perekonomian Desa melalui usaha pengelolaan sumber daya alam yang ada, potensi sosial serta potensi ekonomi yang dimiliki. Oleh karena itu diperlukan pengelolaan manajemen Bumdes secara profesional agar sesuai dengan visi dan misinya. Keberhasilan dari visi dan misi dapat ditentukan oleh Sumber daya manusia yang kompeten serta berkomitmen terhadap tugas dan tanggung jawab. Pengabdian ini bertujuan sebagai upaya meningkatkan kinerja pada Bumdes Segara Giri di Desa Sanur Kauh yang diawali dengan melakukan analisis potensi desa untuk penyusunan rencana bisnis yang jelas dan terarah, pengelolaan produksi atau penyedian layanan, pemasaran dan promosi produk atau layanan yang dihasilkan, pengelolaan keuangan yang teratur serta transparan serta pengembangan keterampilan dan peningkatan kapasitas sumber daya manusia. Pengabdian ini diawali dengan metode wawancara dan dokumentasi kepada beberapa narasumber serta didukung dokumentasi. Secara implementasi prinsip dari manajemen sudah terlaksana sesuai dengan analisis performa pada bumdes tetapi masih perlu adanya langkah-langkah atau strategi sehingga peningkatan kinerja bumdes yang baik tercapai optimal. Kondisi ini dilatarbelakangi oleh masih terbatasnya pemahaman dari sumber daya manusia. Hasil pengabdian menunjukkan bahwa Bumdes Segara Giri secara umum sudah memiliki kinerja yang baik seperti memberikan kualitas pelayanan kepada masyarakat serta mempertahankan keberlanjutannya, tetapi ada faktor penghambat yang membutuhkan upaya perbaikan dan rekomendasi sehingga tercapai manajemen pengelolaan yang baik

Moderating Effect of Capital Structure on the Effect of Sales Growth on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange

There are many indicators in determining the value of the company, one of which is sales growth. In addition to the level of sales growth, investors usually also focus their attention on the capital structure, because the value of the company can also be reflected in the company's ability to obtain funds to increase its growth. This study aims to determine the effect of sales growth on firm value, using the capital structure as measured by Debt to Asset Ratio (DAR), Debt to equity ratio (DER) and long-term debt (LtDER) as moderating variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 to 2017. The sample in this study amounted to 131 companies. The results of the t test and moderation show that growth has a significant positive effect on firm value, DAR weakens the effect of growth on firm valu

PENGARUH KEAHLIAN AUDIT, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT

Penelitian ini bertujuan untuk mengetahui pengaruh keahilan audit, kompleksitas tugas, pengalaman auditor, tekanan anggaran waktu terhadap audit judgment. Fenomenanya yaitu adanya kasus kegagalan audit yang dilakukan oleh auditor pada Kantor Akuntan Publik. Populasi dalam penelitian adalah auditor pada Kantor Akuntan Publik di Bali, sampel yang digunakan yaitu sebanyak 74 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Uji kelayakan yang digunakan yait uji F dan uji t. Berdasarkan hasil penelitian dapat dilihat bahwa keahilan audit berpengaruh positif dan signfikan terhadap audit judgment, kompleksitas tugas berpengaruh negatif signifikan terhadap audit judgment, pengalaman auditor berpengaruh positif signifikan terhadap audit judgment, tekanan anggaran waktu berpengaruh negatif signifikan terhadap audit judgment. Saran yang dapat diberikan oleh peneliti adalah Kantor Akuntan Publik di Bali meningkatkan audit judgment dengan memberikan pelatihan kepada auditor, mampu menyelesaikan tugas yang kompleks, mengkoreksi atau menjelaskan tugas yang diberikan kepada auditor, serta auditor lebih banyak mengaudit klien agar terlatih untuk mengaudit. Kemudian Kantor Akuntan Publik di Bali hendaknya memberikan waktu yang cukup dalam melaksanakan audit

Pemanfaatan Lidi Menjadi Kerajinan Ingke Dalam Peningkatan Perekonomian Usaha Mikro di Desa Gegelang, Karangasem

Gegelang Village is one of the villages in Manggis sub-district, Karangasem district. There are 6 banjars in Gegelang, namely Telengan, Karanganyar, Gegelang, Pakel, Babakan and Panggung. This village has the potential for natural products, namely coconut trees. Coconut has many benefits, one of which is that the stems of coconut leaves can be used to make woven craft products, namely ingke. In Bali, Ingke is used as a place for offerings in prayer. Not only as a place for offerings or offerings, ingke is also used as a dinner plate which is usually topped with banana leaves or oil paper. An interesting phenomenon in ingke crafts is the current trend of using ingke as a substitute for offering containers or as a substitute for plates and other containers because it is considered very efficient and effective. However, the phenomenon that occurs among craftsmen in Andakasa is actually decreasing. This is due to problems including limited sticks being sold in the market area, sales are adjusted to orders, the number of orders cannot be fulfilled when there is a shortage of raw materials, the raw materials produced do not have a pattern, the value or price of the product. the input is process-based. bargaining and the absence of standard standards, increasingly complex market conditions and competition in trade. Therefore, the community service team can participate together to help increase the number of sales of ingke production, so that it can improve the economy, especially Banjar Pakel in Gegelang Village.Desa Gegelang merupakan salah satu desa yang berada di kecamatan Manggis, kabupaten Karangasem. Banjar yang ada di Gegelang berjumlah 6 buah, yaitu Telengan, Karanganyar, Gegelang, Pakel, Babakan dan Panggung. Desa ini mempunyai potensi hasil alam yaitu pohon kelapa. Kelapa mempunyai banyak manfaat, salah satunya batang dari daun kelapa dapat dimanfaatkan untuk membuat produk kerajinan anyaman yaitu ingke. Di Bali, Ingke digunakan sebagai tempat sesaji dalam sembahyang. Tidak hanya sebagai tempat sesaji atau sesaji, ingke juga digunakan sebagai piring makan yang biasanya di atasnya dilapisi dengan daun pisang atau kertas minyak. Fenomena yang cukup menarik dalam kerajinan ingke adalah tren penggunaan ingke saat ini sebagai pengganti wadah persembahan atau sebagai pengganti piring dan wadah lainnya karena dinilai sangat efisien dan efektif. Namun fenomena yang terjadi di kalangan perajin di Andakasa justru semakin menurun. Hal ini disebabkan permasalahan antara lain terbatasnya stik yang dijual di area pasar, penjualan disesuaikan dengan pesanan, jumlah pesanan tidak dapat dipenuhi ketika bahan baku kekurangan, bahan baku yang dihasilkan belum berpola, nilai atau harga produk. masukannya didasarkan pada proses. tawar-menawar dan tidak adanya standar yang baku, kondisi pasar yang semakin kompleks dan persaingan dalam perdagangan. Oleh karena itu, tim pengabdian masyarakat dapat ikut serta bersama-sama membantu meningkatkan jumlah penjualan produksi ingke, sehingga dapat meningkatkan perekonomian khususnya Banjar Pakel di Desa Gegelang

Peningkatan Nilai Tambah Usaha Limbah Propolis Kele Menjadi Sabun di Kabupaten Karangasem

Lebah Kele sudah lama dikenal oleh masyarakat. Lebah kele merupakan salah satu jenis lebah menghasilkan madu dengan jumlah propolis yang banyak dibandingkan jenis lebah madu lainnya. Baik Madu maupun kandungan propolis yang dihasilkan menginsipirasi peternak salah satunya berada di desa Antiga, kecamatan Manggis, Kabupaten Karangasem untuk meningkatkan pemahaman dan kebermanfaatan ternak lebah kele ini. Limbah propolis, madu yang dihasilkan peternak lebah kele ternyata dapat diolah menjadi sabun. Pengolahan limbah propolis menjadi sabun dapat meningkatkan nilai tambah bagi peternak ini. Permasalahannya penting meningkatkan pengetahuan bagaimana agar sabun tersebut dapat ditingkatkan penjualannya. Dalam membantu peningkatan penjualan menginspirasi tim peneliti dan pengabdian kepada masyarakat melaksanakan kegiatan pengabdian dengan memberikan penyuluhan dalam upaya meningkatkan jumlah pemasaran produk, motivasi sumber daya manusia serta penentuan harga jual produk