E-Journal Universitas Hindu Indonesia
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Peran Badan Usaha Milik Desa (BUMDes) Dalam Pengelolaan Potensi Desa Untuk Meningkatkan Pendapatan Asli Desas Maju Mandiri Desa Peguyangan Kaja Denpasar): Studi Kasus BUMDes Maju Mandiri Desa Peguyangan Kaja Denpasar
This research seeks to explore the contribution of the Village-Owned Enterprise (BUMDes) Maju Mandiri in utilizing village resources and addressing business obstacles to enhance Village Original Income (PADes) in Peguyangan Kaja, Denpasar. A descriptive qualitative approach was applied, observations, documentation, and literature reviews as data collection methods. Findings reveal that BUMDes Maju Mandiri operates three core business units: trading, intermediary services (providing consumption needs for village events), and PPOB (bill payment services). These units make a considerable contribution to PADes, though they face barriers such as competition from private retailers, taxation requirements, and limited starting capital. Even with a profit decline in 2023, the enterprise consistently generated income for PAD. The study concludes that BUMDes plays a relatively effective role in boosting PADes and fostering local economic prospects. Recommendations include leveraging village assets such as Tukad Rarangan tourism and MSMEs, enhancing service quality, and strengthening both marketing and partnership strategies.
OPTIMALISASI BRANDING DESA WISATA MELALUI KAMPANYE DIGITAL DAN PEMANFAATAN ARTIFICIAL INTELLIGENCE DI DESA WISATA KERTALANGU
This community service program aims to optimize the branding of Kertalangu Tourism Village through the implementation of digital campaign strategies and the utilization of Artificial Intelligence (AI) technologies. Kertalangu Village, which holds rich cultural, educational, and natural tourism potential, requires promotional approaches that are adaptive to current digital advancements. Through a series of training and mentoring sessions, this program introduced techniques in social media campaigning, creative content production, and basic AI applications such as chatbots and digital data analysis to enhance promotional effectiveness and engagement with tourists. The outcomes of the program indicate an increase in the community’s understanding and skills in managing digital branding, alongside a growing awareness of the importance of innovation in local tourism development. Despite challenges such as limited infrastructure and digital literacy, this initiative has laid the groundwork for a sustainable digital transformation in Kertalangu Tourism Village. It is expected that this program can serve as a replicable model for other tourism villages aiming to strengthen community-based tourism through the integration of technolog
PENDEKATAN STUDENT CENTERED LEARNING PADA MATA PELAJARAN PENDIDIKAN AGAMA HINDU DAN BUDI PEKERTI DALAM MEMBANGUN KARAKTER SISWA KELAS XI SMA NEGERI 2 KUTA UTARA KABUPATEN BADUNG
Pendekatan pembelajaran yang efektif akan menarik minat siswa serta mendorong siswa untuk merubah sikap dan karakter yang ada di dalam diri mereka. Pendekatan SCL merupakan pendekatan yang berpusat pada siswa. Mata pelajaran pendidikan agama Hindu dan budi pekerti merupakan mata pelajaran yang sangat penting dalam membangun karakter siswa. Dengan diterapkannya pendekatan SCL dalam proses pembelajaran pendidikan agama Hindu dan budi pekerti akan membantu meningkatkan kesadaran dan pemahaman siswa terhadap pembangunan karakter. Penelitian ini merupakan kajian kualitatif dengan menggunakan teori Kontruktivisme, teori Humanistik, teori Belajar Bermakna. dimana data dikumpulkan dengan menggunakan teknik observasi, teknik wawancara, dan teknik studi dokumen Hasil dari penelitian ini menyimpulkan : 1) Pihak guru pendidikan agama hindu dan budi pekerti dalam memahami pendekatan SCL, 2) Proses penerapan pendekatan SCL pada mata pelajaran pendidikan agama hindu dan budi pekerti dalam membangun karakter siswa kelas XI SMA Negeri 2 Kuta Utara Kabupaten Badung 3) Implikasi pendekatan SCL pada mata pelajaran pendidikan agama hindu dan budi pekerti terhadap perubahan sikap siswa kelas XI SMA Negeri 2 Kuta Utara, Kabupaten Badun
Penerapan Olahraga (Vyayama) berbasis Prakriti Ayurweda untuk Optimalisasi Kebugaran Jasmani Personel Kepolisian: The Application of Ayurvedic Exercise (Vyayama) based on Prakriti for Optimizing the Physical Fitness of Police Personnel
Latar belakang: Profesi kepolisian memerlukan kondisi fisik optimal yang dapat dicapai melalui pendekatan latihan individual. Prakriti dalam Ayurweda mengklasifikasikan konstitusi tubuh manusia menjadi tiga tipe (vata, pitta, kapha) dengan karakteristik fisiologis dan metabolisme berbeda yang memerlukan program latihan spesifik. Penelitian ini mengembangkan program olahraga (vyayama) yang disesuaikan dengan konstitusi tubuh individual untuk meningkatkan efektivitas latihan kebugaran. Tujuan: Mengevaluasi efektivitas penerapan olahraga (vyayama) berdasarkan identifikasi prakriti dalam meningkatkan kebugaran jasmani personel Polisi sektor Ubud. Metode: Penelitian kualitatif dengan pendekatan studi kasus melibatkan 14 personel kepolisian. Program vyayama diterapkan selama dua bulan dengan variasi jenis, durasi, dan intensitas latihan sesuai tipe prakriti. Pengukuran kebugaran jasmani dilakukan menggunakan tes pre-post yang mencakup daya tahan kardiovaskular, kekuatan otot, komposisi tubuh, dan fleksibilitas. Data dikumpulkan melalui observasi terstruktur, wawancara mendalam, dan dokumentasi perubahan fisik. Hasil: Implementasi vyayama berbasis prakriti menunjukkan peningkatan signifikan pada seluruh parameter kebugaran jasmani. Partisipan mengalami peningkatan daya tahan tubuh, kekuatan otot, dan fleksibilitas. Terjadi penurunan indeks massa tubuh rata-rata 2,3 kg/m² dan peningkatan kualitas tidur serta konsentrasi kerja. Kesimpulan: Penerapan olahraga (vyayama) yang diselaraskan dengan prakriti individual terbukti efektif meningkatkan kebugaran jasmani personel kepolisian
Analisis Metode Pencatatan Persediaan Barang Dagang Berdasarkan SAK ETAP Pada CV Bali Made Kecamatan Gianyar
The objective of this study is to establish the approach for documenting the inventory of goods at CV. Bali Made. This investigation employs qualitative analysis techniques, gathering data through observations and interviews regarding CV. Bali Made. The analytical method employed is comparative descriptive analysis, where the researcher elucidates the findings obtained from observations at the research site and compares them with the theoretical merchandise inventory recording method defined by SAK ETAP, which has evolved in academic circles. Based on the research outcomes and discussions, it can be inferred that CV. Bali Made has adopted the perpetual method of recording merchandise inventory as stipulated by SAK ETAP. This entails recognizing inventory expenses when the sold inventory aligns with the period in which the associated revenue is acknowledged. Additionally, any damaged goods are accounted for as loss expenses, and disclosure requirements apply to inventory valuations
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
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
PENINGKATAN GENERASI MILENIAL MELALUI SOSIALISASI, PELATIHAN, DAN PEMASARAN ONLINE UNTUK PEMBANGUNAN BERKELANJUTAN UMKM PERAK DAN DESTINASI WISATA DI DESA CELUK, SUKAWATI GIANYAR
Desa Celuk, Sukawati, Gianyar, dikenal sebagai pusat kerajinan perak dan destinasi wisata budaya. Namun, globalisasi dan digitalisasi menghadirkan tantangan dalam mempertahankan daya saing UMKM perak dan pariwisata. Generasi milenial, dengan literasi digitalnya, memiliki peran strategis dalam mendukung pembangunan berkelanjutan desa. Penelitian ini mengeksplorasi pemberdayaan generasi milenial melalui sosialisasi, pelatihan, dan pemasaran online. Sosialisasi meningkatkan kesadaran akan pelestarian budaya, pelatihan memperkuat keterampilan produksi dan manajemen bisnis, sementara pemasaran online memperluas jangkauan produk kerajinan dan promosi wisata.Hasil menunjukkan bahwa pendekatan ini meningkatkan keterlibatan milenial, memperluas pasar UMKM, dan menarik wisatawan. Strategi ini mendukung keberlanjutan ekonomi, pelestarian budaya, dan memperkuat Desa Celuk sebagai pusat seni perak dan wisata budaya. Kolaborasi antara pemerintah, masyarakat, dan swasta direkomendasikan untuk keberlanjutan program ini.Kata Kunci : Generasi milenial, UMKM, perak, sosialisasi, pelatihan, pemasaran online, Pembangunan berkelanjutan
PENGEMBANGAN DIGITALISASI POTENSI USAHA MIKRO KECIL DAN MENENGAH KRUPUK AYAM ”DWIK JAYA”
Micro, Small, and Medium Enterprises (MSME) play a crucial role in Indonesia’s economy, particularly in creating jobs and increasing community income. Kerupuk ayam “Dwik Jaya” is one example of an MSME that has the potential to grow through effective socialization and promotion. This study aims to explore the use of promotional videos as a strategic method for introducing product visibility and provide clear information about the advantages and production processes, thereby attracting consumer attention. The proposed problem-solving methods include identifying marketing issues, researching target markets, developing engaging video content, and providing digital marketing training for business owner. The results of the socialization activitiees indicate that promotional videos offer significant benefits for business actors. Thus, it is expexted that Kerupuk Ayam “Dwik Jaya” can improve its competitiveness in the market and positively contribute to the local economy