Jurnal Keberlanjutan (Journal of Sustainability)
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Implementation of Financial Strategy and Business Management in Sustainable Market Development in Buahan Kaja Village
Full text linkThe Community Partnership Program (PKM) implemented at Buahan Kaja Village Market has demonstrated significant results in improving the financial and managerial capacity and green economic practices of traders. Following the training, understanding of daily cash flow recording increased from 30% to 85%, and separation of personal and business finances from 25% to 75%. In terms of stock management, understanding increased from 40% to 80%, while the use of business support tools such as calculators and safes jumped from 35% to 78%. Beyond the financial aspect, the training also successfully built environmental awareness: waste sorting practices increased from 20% to 70%, and awareness of stall cleanliness and hygiene increased from 45% to 85%. These results demonstrate that the educational and practical approach of the training, coupled with the provision of simple technology, is effective in building the foundation for more orderly, efficient, and sustainable small businesses. To maintain long-term impact, continued mentoring and the integration of digitalization into daily business practices are needed to strengthen the transformation of traditional markets into healthy and environmentally friendly business ecosystems. The novelty of this program lies in its integrated approach of financial literacy, management, and green economic practices, simultaneously applied in the context of village markets, a practice that has been rare until now. Future recommendations include strengthening groups through integration with formal institutions, so that program sustainability is embedded in internal institutional capacity, rather than solely dependent on facilitators
Wise Social Media Education Based on the ITE LAW at SMP Negeri 12 Denpasar
Full text linkThe development of digital technology has had a significant impact on student interaction patterns at the junior high school level. Social media has become a primary platform for students to communicate, but on the other hand, minimal digital literacy and poor legal understanding make them vulnerable to negative behaviors such as spreading hoaxes, cyberbullying, and violating communication ethics. This community service activity aims to provide wise social media education based on the Electronic Information and Transactions Law (UU ITE) to students of SMP Negeri 12 Denpasar. The implementation method included interactive seminars, group discussions, and case study simulations designed with a participatory approach. Evaluation was conducted through pre- and post-tests to measure improvements in students' knowledge and behavioral reflections. The results of the activity showed a significant increase in students' understanding of digital literacy from 45% to 82% and knowledge of the ITE Law from 20% to 75%. In addition, students' attitudes towards cyberbullying and negative content on social media experienced positive changes, as reflected in their increased awareness of not spreading hoaxes, avoiding hate speech, and using social media more responsibly. This program not only improves students' understanding but also benefits schools and parents by supporting their children's digital activities. Therefore, this activity serves as a model that can be replicated in other schools to strengthen digital literacy, legal awareness, and develop wise social media character among teenagers.Perkembangan teknologi digital telah membawa dampak signifikan terhadap pola interaksi siswa di tingkat sekolah menengah pertama. Media sosial menjadi ruang utama bagi siswa untuk berkomunikasi, namun di sisi lain, minimnya literasi digital dan rendahnya pemahaman hukum membuat mereka rentan terjebak dalam perilaku negatif seperti penyebaran hoaks, cyberbullying, serta pelanggaran etika komunikasi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi bijak bermedia sosial berbasis Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) kepada siswa SMP Negeri 12 Denpasar. Metode pelaksanaan meliputi seminar interaktif, diskusi kelompok, dan simulasi studi kasus yang dirancang dengan pendekatan partisipatif. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan serta refleksi perilaku siswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman literasi digital siswa dari 45% menjadi 82% serta pengetahuan mengenai UU ITE dari 20% menjadi 75%. Selain itu, sikap siswa terhadap cyberbullying dan konten negatif di media sosial mengalami perubahan positif, yang tercermin dari meningkatnya kesadaran mereka untuk tidak menyebarkan hoaks, menghindari ujaran kebencian, dan menggunakan media sosial secara lebih bertanggung jawab. Program ini tidak hanya meningkatkan pemahaman siswa, tetapi juga memberi manfaat bagi sekolah dan orang tua dalam mendampingi aktivitas digital anak. Dengan demikian, kegiatan ini menjadi model yang dapat direplikasi di sekolah lain guna memperkuat literasi digital, kesadaran hukum, serta pembentukan karakter bijak bermedia sosial di kalangan remaja
Enhancing the Creative Economy Potential Through the Empowerment of Visual Art Entrepreneurs: A Case Study of MSMEs in Bona Village, Blahbatuh District, Gianyar Regency
Full text linkThis community service activity was conducted under the Community-Based Empowerment (PBM) scheme, focusing on assisting creative visual art MSMEs (Micro, Small, and Medium Enterprises) of ARTPM BALI located in Bona Village, Blahbatuh Subdistrict, Gianyar Regency. These enterprises face several fundamental challenges, particularly in production management, marketing, and financial management. The program’s activities included providing production equipment (such as sewing machines, grinders, drill bits, and other supporting tools), training on the use of digital marketing technology through social media and e-commerce platforms, production management training, and the introduction of simple financial recording applications to support better cash flow management. The implementation of the program has shown positive outcomes. In the production sector, partners have improved work efficiency and product quality through the use of new equipment. In marketing, partners have become more active in promoting their products via social media and are exploring marketplace platforms as distribution channels. In financial management, partners have started to record daily transactions using digital applications, resulting in better cash flow control. Overall, this ongoing community service initiative has successfully enhanced the partners’ capacity to manage their businesses in a more modern and professional manner. Active participation of the partners in every stage of the program has been a key factor in its success. However, further stages are still required, particularly in providing continuous mentoring, strengthening branding, and conducting implementation monitoring to ensure long-term and sustainable impacts
Global Green Diplomacy Cross-Border Collaboration in Mangrove Conservation as a Blue Carbon Solution
Full text linkThe existential challenge of climate change demands urgent solutions, with mangrove conservation emerging as a potent nature-based strategy through the Blue Carbon paradigm. This article explores the transformative concept of "Global Green Diplomacy" through a community service initiative in Bali, Indonesia, employing a Participatory Action Research (PAR) framework. It demonstrates how cross-border collaboration in mangrove conservation transcends mere ecological restoration to become a strategic, scalable, and indispensable Blue Carbon solution. The PAR methodology engaged local communities in five iterative phases: collaborative site assessment, co-design of the conservation plan, capacity building and cross-border knowledge exchange, hands-on implementation embodying the spirit of gotong-royong (cooperation), and participatory monitoring. Results revealed the successful rehabilitation of over 15,000 mangrove saplings across a five-hectare degraded zone, achieving a 78% survival rate. This grassroots action not only restored ecological functions—evidenced by increased biodiversity and a 60% reduction in plastic debris—but also spurred socio-economic transformation, notably through a community-managed ecotourism program. The discussion underscores that this local action gains global significance when linked to Blue Carbon and Green Diplomacy frameworks. The community's stewardship creates a verifiable carbon sink, unlocking opportunities for ethical financing via carbon credit schemes involving international partners. The study concludes that the synergy between local empowerment, cross-border collaboration, and global incentives is key to amplifying climate resilience, effectively turning grassroots action into a sustainable and scalable climate solution
Capturing Doughnut Economy Concept in Bali
Full text linkThis study aims to examine the community's understanding of the concept of donut economy and explore its potential application in the social and economic context in Bali Province. With a focus on equitable and sustainable development, this research is expected to provide an empirical basis in formulating local economic transition strategies that are in accordance with the principles of the donut economy. The method used in this research is a descriptive-analytical approach with primary data collection through a survey using questionnaires to communities and stakeholders in Bali. The data will be strengthened by literature review and content analysis of scientific journals, policy reports, and case studies from other relevant regions. The results show that the interaction relationship of understanding the concept of doughnut economy with the support of Balinese traditional culture has a positive effect on the potential application of doughnut economy while the variables of perceived social needs and ecological awareness have not shown a significant effect, either directly or through moderation of Balinese traditional cultural support. This finding indicates that the potential of doughnut economy implementation in Bali is strongly influenced by the extent to which its principles can be integrated into local cultural values, norms and practices
Analysis of Uncollectible Receivables on the Turnover Rate of Receivables at Hotel X
Full text linkThis study aims to find out the extent of the influence of uncollectible receivables on the turnover rate of receivables at Hotel X. Uncollectible receivables arise when customers do not complete payment obligations within the 30-day maturity period. This condition has the potential to reduce liquidity and operational efficiency of the company. This study uses a quantitative descriptive method with secondary data in the form of receivables statements and hotel financial statements for the 2021–2024 period. The analysis is carried out through the calculation of the receivables turnover ratio to assess the effectiveness of receivables management. The results of the study show a significant increase in uncollectible receivables in 2024. The increase has an impact on the decrease in the receivables turnover rate, which reflects the weakening of the effectiveness of receivables management. Thus, it is necessary to control non-collectible receivables more optimally to maintain smooth cash flow and financial performance of hotels
Effectiveness of Internal Control of Supplier Debt Payment at Hotel X
Full text linkThis study aims to analyze the effectiveness of supplier debt payments at Hotel X. The method used in this research is descriptive qualitative, which involves direct analysis of field data using relevant theoretical concepts. Data were collected through observation, interviews, and documentation. The internal control framework developed by Mulyadi was employed to analyze the data. The results show that the internal control system for supplier debt payments at the Hotel. Of the four indicators and twelve criteria, only one criterion, job rotation, was not fulfilled. This outcome indicates that most aspects of internal control have been implemented optimally. However, despite being categorized as highly effective, delays in supplier payments still occur. This is primarily due to the fact that the accounts payable section is currently managed by only one staff member, who is fully responsible for all processes, including invoice review, document verification, and payment execution. The effectiveness of internal control over supplier debt payments at Hotel X is very effective. Based on the four indicators with a total of twelve criteria, the overall average score reached 96%, indicating that the internal control system at Hotel X, particularly in the accounts payable section, is categorized as "very effective", as it falls within the effectiveness percentage range of 81%–100%
The Effect of Social Norms and Perceived Justice Through Personal Norms and Government Trust on Voluntary Tax Compliance With Patriotism and Tax Morale as Moderating Variables
Full text linkVoluntary tax compliance serves as a fundamental pillar in supporting fiscal sustainability and national development. However, the suboptimal level of compliance indicates the presence of non-technical determinants that have not been fully identified. This dissertation aims to analyze the influence of social norms, personal norms, perceptions of fairness, and trust in government on voluntary tax compliance, while also considering the moderating roles of patriotism and tax morale. This study integrates the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF) to construct a behavioral model of compliance based on values and authoritative relations. Data were collected from 211 individual non-employee taxpayers in the Greater Jakarta area (Jabodetabek) using a quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). Additionally, the analysis was strengthened by qualitative data obtained from open-ended questions, which were processed using NVivo. The results indicate that all main variables significantly influence voluntary tax compliance. Tax morale was found to moderate the relationships between norms, trust, and tax compliance, whereas patriotism did not exhibit a significant moderating effect. The qualitative findings support the quantitative results, particularly regarding issues of perceived unfairness and low public trust due to corruption and a lack of fiscal transparency. This study makes a theoretical contribution by expanding value- and social-based compliance models and provides practical recommendations for the formulation of fairer, more inclusive, and trust-based tax policies
Analysis of the Influence of Financial Performance on Tax Effectiveness in Banking Companies Listed on the IDX in the 2020-2023 Period
Full text linkThis study analyzes the effect of financial performance on tax effectiveness in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The sample includes 32 banks (128 bank-year observations) using a panel Random Effects Model (REM) approach. The independent variables include Return on Assets (ROA), Capital Adequacy Ratio (CAR), and Cost Efficiency Ratio (BOPO), while tax effectiveness is proxied by the Effective Tax Rate (ETR). The results show that ROA and BOPO have a significant negative effect on ETR, indicating that higher profitability and better operational efficiency are correlated with lower effective tax rates. Conversely, CAR does not show a significant effect. Simultaneously, all three financial performance indicators significantly influence ETR, the main contribution of this study is the integration of profitability and operational efficiency dimensions to explain variations in ETR in the Indonesian banking sector during the pandemic and post-pandemic phases, periods rife with regulatory changes and risk dynamics. Robustness procedures were employed to ensure the reliability of the findings, including the use of clustered standard errors at the entity level, extreme value winsorization, and alternative estimates (fixed effects), as well as replacing the proxy with cash ETR; all of which yielded directional inferences. ETR is defined as pre-tax income tax expense. Limitations include potential endogeneity and the lack of governance indicators; further research is recommended to incorporate instruments/lags, governance variables, and risk dimensions to enhance causal understanding
The Effect of Asset Structure, Company Size, and Sales Growth on Capital Structure in Industrial Sector Companies on the Indonesia Stock Exchange 2021-2024 Period
Full text linkThis study analyzes the influence of asset structure, firm size, and sales growth on the capital structure of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The research background is based on post-pandemic economic dynamics that influence corporate financing decisions and capital structure optimization based on the pecking order theory. The main objective is to examine the causal relationship between the variables of asset structure, firm size, and sales growth. Secondary data were obtained from annual financial reports, selected through purposive sampling with the criteria of industrial sector companies listed on the IDX, companies that consistently publish financial reports, companies that experience profits, and companies with positive equity, resulting in a sample of 92 samples over four years, 2021-2024. Data analysis used a descriptive approach to describe the distribution of variables, and multiple linear regression to test the hypothesis using SPSS 26 software. The results indicate that asset structure, firm size, and sales growth have a partial effect on capital structure. Simultaneously, the three variables explained 65.1% of the variation in capital structure (Adjusted R²=0.651), while 34.9% was influenced by other variables outside this study. This finding implies the need for adaptive financing strategies to address factors influencing capital structure to improve capital efficiency in the Indonesian industrial sector