Jurnal Manajemen dan Ekonomi (JME): Jurnal Ilmu Manajemen dan Ekonomi dikelola oleh Prodi Manajemen Ekonomi IAHN Mpu Kuturan yang dapat dijadikan referensi akademis maupun bahan memecahkan berbagai persoalan manajemen dan ekonomi yang dewasa ini dan semakin kompleks. Jurnal ini terbit 2 kali dalam setahun yakni bulan april dan oktober
Pengaruh Rasio Likuiditas, Rasio Profitabilitas, Dan Rasio Aktivitas Terhadap Kinerja Keuangan Perusahaan Subsektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024
Kinerja keuangan merupakan indikator penting dalam menilai keberhasilan perusahaan dalam mengelola sumber daya secara efektif dan efisien. Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas, rasio profitabilitas, dan rasio aktivitas terhadap kinerja keuangan perusahaan subsektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori. Populasi penelitian adalah seluruh perusahaan subsektor tekstil dan garmen yang terdaftar di BEI, sedangkan sampel ditentukan menggunakan teknik purposive sampling sehingga diperoleh 16 perusahaan dengan total 80 observasi. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (R²), uji t, dan uji F. Hasil penelitian menunjukkan bahwa rasio likuiditas (Current Ratio) dan rasio profitabilitas (Net Profit Margin) berpengaruh positif dan signifikan terhadap kinerja keuangan (Return on Assets), sedangkan rasio aktivitas (Total Asset Turnover) tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap kinerja keuangan dengan nilai signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,313 menunjukkan bahwa 31,3% variasi kinerja keuangan dapat dijelaskan oleh rasio likuiditas, rasio profitabilitas, dan rasio aktivitas, sedangkan 68,7% dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian diharapkan dapat menjadi bahan pertimbangan bagi perusahaan dalam meningkatkan kinerja keuangan melalui pengelolaan rasio keuangan secara optimal.
Copyright (c) 2026 Jurnal Manajemen dan Ekonomi (JME)
PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR MEREK VESPA DI PT PIAGGIO INDONESIA CABANG SINGARAJA
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh citra merek dan harga terhadap keputusan pembelian sepeda motor merek Vespa di PT Piaggio Indonesia Cabang Singaraja. Penelitian ini dilatarbelakangi oleh fenomena fluktuasi penjualan sepeda motor Vespa pada tahun 2024–2025 yang menunjukkan adanya perubahan dalam keputusan pembelian konsumen. Di tengah persaingan industri otomotif yang semakin ketat, perusahaan perlu memahami faktor-faktor yang memengaruhi keputusan pembelian agar mampu mempertahankan daya saing. Citra merek yang kuat serta harga yang sesuai dengan kualitas, manfaat, dan nilai produk diduga menjadi faktor utama yang memengaruhi keputusan konsumen dalam membeli sepeda motor Vespa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausal. Populasi penelitian adalah seluruh konsumen yang membeli sepeda motor Vespa di PT Piaggio Indonesia Cabang Singaraja, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dikumpulkan melalui penyebaran kuesioner kepada responden dan dianalisis menggunakan program SPSS. Teknik analisis data meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, analisis korelasi, koefisien determinasi, serta uji hipotesis. Hasil penelitian menunjukkan bahwa citra merek berpengaruh positif dan signifikan terhadap keputusan pembelian sepeda motor merek Vespa di PT Piaggio Indonesia Cabang Singaraja. Semakin baik citra merek yang dimiliki Vespa, semakin tinggi pula keputusan pembelian konsumen. Harga juga berpengaruh positif dan signifikan terhadap keputusan pembelian, yang menunjukkan bahwa kesesuaian harga dengan kualitas dan manfaat produk mampu meningkatkan keyakinan konsumen untuk melakukan pembelian. Dengan demikian, citra merek dan harga merupakan faktor penting yang dapat meningkatkan keputusan pembelian sepeda motor Vespa, sehingga perusahaan perlu mempertahankan citra merek yang positif serta menetapkan strategi harga yang kompetitif dan sesuai dengan persepsi nilai konsumen.
PENGARUH SISTEM KOMPENSASI FINANSIAL DAN NON FINANSIAL TERHADAP PENINGKATAN KINERJA PEGAWAI PADA UPTD PLUT UMKM
Efektivitas penyelenggaraan pelayanan publik memiliki keterikatan erat dengan kualitas kinerja sumber daya manusia di dalam suatu organisasi. Sebagai akibatnya, penyusunan sistem kompensasi menyeluruh yang menggabungkan imbalan materiil dan nonmateriil menjadi langkah strategis untuk mendorong motivasi, tanggung jawab, serta produktivitas pegawai. Penelitian ini bertujuan untuk mengeksplorasi sejauh mana struktur insentif finansial maupun nonfinansial berdampak pada peningkatan kinerja pegawai di lingkungan UPTD PLUT UMKM Kabupaten Buleleng. Dengan menggunakan pendekatan kualitatif dan deskriptif, data lapangan dikumpulkan melalui pengamatan langsung, wawancara mendalam dengan unsur pimpinan, serta telaah dokumen lembaga. Hasil analisis menunjukkan bahwa kompensasi berupa uang, yang diwujudkan dalam bentuk honorarium, bonus kinerja, dan fasilitas pendukung kerja, berperan sebagai pendorong utama dalam meningkatkan semangat juang serta memperkuat komitmen pelaksanaan tugas. Pada saat yang sama, pemberian insentif nonfinansial, yang tercermin dari lingkungan kerja yang mendukung, hubungan antarpegawai yang harmonis, kejelasan pembagian tugas, dan kerja sama tim, menempati posisi yang sangat penting dalam menjaga moral dan kepuasan kerja. Penelitian ini menyimpulkan bahwa perpaduan yang seimbang antara kedua bentuk penghargaan tersebut tidak hanya memaksimalkan hasil kerja individu, tetapi juga memperkuat kemampuan lembaga secara menyeluruh dalam memfasilitasi dan memberdayakan para pelaku UMKM lokal.
Pengaruh Jumlah Pinjaman dan Kedisiplinan Anggota Terhadap Kelancaran Pembayaran Pinjaman pada Koperasi Konsumen Negara Agung Sedana
The elevated risk of non-performing loans in microfinance institutions demands an analytical approach that simultaneously integrates financial and behavioral dimensions of members. This study aims to analyze the influence of loan amount and member discipline, both partially and simultaneously, on loan repayment smoothness at Koperasi Konsumen Negara Agung Sedana, Bungkulan Village, Buleleng Regency. A causal quantitative design was applied using saturated sampling toward 60 active borrowing members during the 2025 period. Data were obtained from official cooperative administrative documents and analyzed through binary logistic regression using SPSS 26. Results indicate that loan amount exerted a positive yet statistically insignificant effect on repayment smoothness (Wald = 1.237; sig. = 0.266), whereas member discipline demonstrated a positive and significant influence (Wald = 8.141; sig. = 0.004). Simultaneously, both variables significantly predicted repayment smoothness (Chi-square = 52.800; sig. = 0.000), with a model predictive capacity of 83% (Nagelkerke R Square = 0.830). This study concludes that behavioral commitment among members constitutes the dominant determinant of cooperative credit quality. Cooperatives are recommended to prioritize continuous financial education programs and member discipline development to effectively reduce outstanding arrears accumulation.
Strategi Ketahanan Ekonomi Negara Kajian Arthasastra
Economic resilience is a fundamental pillar in maintaining national stability amidst global uncertainties, including financial crises, geopolitical tensions, technological disruptions, and climate change. This study aims to analyze the concept and strategies of economic resilience contained in Kautilya's Arthasastra and examine their relevance to contemporary economic challenges. The research employs a qualitative approach using a library research method. Primary data were obtained from the Arthasastra, while secondary data were collected from books, scientific journals, and previous studies related to economic resilience, governance, and Kautilya's economic thought. Data were analyzed using content analysis through data reduction, categorization, interpretation, and conclusion drawing. The findings reveal that Kautilya viewed economic resilience as the foundation of state strength, which can be achieved through effective fiscal management, fair taxation, development of productive sectors, market supervision, strategic reserve management, and good governance. Arthasastra emphasizes the importance of balancing state revenue and public welfare, economic diversification, corruption prevention, and government intervention in maintaining market stability. These principles are highly relevant to modern economic resilience strategies, particularly in addressing economic crises, food security issues, fiscal sustainability, and institutional governance challenges. The study concludes that Arthasastra offers a comprehensive and adaptive framework for strengthening economic resilience, demonstrating that classical economic thought remains valuable in supporting sustainable national development in the contemporary era.
Kepemimpinan dan Transformasi Budaya:Analisis Peran Pemimpin dalam Mengarahkan Perubahan Budaya Organisasi di Era Global
Transformasi budaya organisasi merupakan hal yang tidak bisa dibendung dalam dunia yang selalu berubah. Hal ini penting dan sangat dibutuhkan dalam upaya menjaga eksistensi dan kemampuan organisasi dalam menghadapi persaingan yang semakin ketat. Transformasi dimaksud harus diarahkan dengan baik dan ini menjadi tanggung jawab dan peran pemimpin organisasi. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan menganalis dan menguraikan secara mendalam peran pemimpin dalam mengarahkan perubahan budaya organisasi. Hasil penelitian ini menunjukkan bahwa dalam melakukan proses tranformasi dimaksud, pemimpin dapat menggunakan peran dan kemampuan kepemimpinannya, antara lain sebagai visioner, role model, change agent, komunikator, dan motivator. Dengan menggunakan seluruh peran dan kemampuan itu, pemimpin bisa mengatasi hambatan yang mungkin terjadi sekaligus mampu melakukan perubahan terhadap budaya organisasi.
Penguatan Kewirausahaan Desa Berbasis Potensi Lokal(Studi Usaha Sudang lepet di Desa Sangsit)
This study examines the strengthening of village entrepreneurship based on local potential through the sudang lepet business in Sangsit Village, Buleleng Regency, Bali. Village-based entrepreneurship is considered a strategic approach to enhancing local economic resilience by utilizing natural resources, traditional knowledge, and social capital embedded within rural communities. Sudang lepet, a traditionally processed dried shrimp product, represents a form of household-based micro-enterprise that has been managed across generations and remains closely linked to local cultural values. This research aims to analyze entrepreneurial practices of the sudang lepet business, identify internal and external factors influencing business performance, and formulate strategies for strengthening village entrepreneurship based on local potential.The study employs a descriptive qualitative approach with a case study design. Data were collected through observation, in-depth semi-structured interviews, and documentation involving sudang lepet business actors and community figures. Data analysis was conducted using data reduction, data display, and conclusion drawing. SWOT analysis and the Business Model Canvas were applied to support strategic analysis.The findings indicate that the sudang lepet business possesses strong internal advantages, including locally available raw materials, inherited production knowledge, and strong social capital. However, limitations in product innovation, packaging, production scale, and market access constrain competitiveness. The Business Model Canvas reveals a simple yet stable business structure that requires strengthening in value proposition and distribution channels. This study concludes that strengthening village entrepreneurship should adopt a community-based and participatory policy approach, emphasizing capacity building, product standardization, and market development while preserving local cultural identity.
Copyright (c) 2025 Jurnal Manajemen dan Ekonomi (JME)
Tata Kelola Pasar dan Strategi Pemasaran Kajian Arthasastra
This article examines the concept of market governance and marketing strategy in the Arthasastra and its relevance to modern marketing practices and market regulation. Contemporary marketing theories that emphasize efficiency and profit maximization often marginalize ethical considerations, justice, and consumer protection. As an alternative framework, the Arthasastra presents an economic paradigm that views the market as a social institution subject to state regulation in order to maintain economic stability and public welfare. This study employs a qualitative library research approach through textual analysis of the Arthasastra and relevant literature on Hindu economics, business ethics, and modern marketing theory. The findings indicate that market governance in the Arthasastra is grounded in price regulation, quality standards, trade supervision, and consumer protection. Marketing strategy is implicitly articulated through normative principles emphasizing honesty, fair pricing, product quality, and long-term trust-building. Dharma serves as an ethical foundation that integrates economic objectives with social justice. These findings highlight the theoretical relevance of the Arthasastra as an alternative conceptual source for developing ethical, just, and sustainable marketing models.
Model Manajemen Keberlanjutan Dalam Pengembangan Agrowisata Petik Anggur(Studi Kasus Di Desa Gerokgak, Buleleng)
Tujuan penelitian ini untuk menganlisis model manajemen keberlanjutan dalam pengembangan agrowisata petik anggur yang berlokasi di desa Gerokgak, Buleleng. Pokus permasalahannya adalah potensi pengembangan agrowisata petik anggur di Gerokgak sangat besar akan juga menghadapi serangkaian tantangan keberlanjutan yang kompleks. Untuk menganalisis permasalahn tersebut mencoba menggunakan teori Manajemen Keberlanjutan Pariwisata. Jenis penelitian kualitatif dengan proses pengumpulan dan analisis data. Adapun hasil analisisnya yaitu Penerapan Model Manajemen Keberlanjutan berdasarkan kerangka Triple Bottom Line (TBL) di Agrowisata Petik Anggur Gerokgak menunjukkan kondisi berbeda-beda antar pilar. Faktor kunci yang mendukung implementasi model adalah komitmen kelembagaan petani dan dukungan infrastruktur dasar dari pemerintah daerah. Model manajemen keberlanjutan yang optimal dan direkomendasikan adalah model Terintegrasi Green Economy
Uang dalam Lintasan Karma (Sebuah Kajian Filosofi Hindu Tentang Rejeki dan Kebaikan)
Penelitian ini bertujuan untuk mengkaji hakikat uang, rejeki, dan kebaikan dalam perspektif filsafat Hindu, khususnya dalam kaitannya dengan konsep karma sebagai hukum sebab-akibat yang melandasi kehidupan manusia. Dalam era modern yang didominasi oleh kapitalisme global, uang seringkali dijadikan sebagai tujuan utama kehidupan, sehingga memunculkan berbagai penyimpangan moral. Kajian ini mendalami bagaimana ajaran Hindu menempatkan uang bukan sekadar alat transaksi ekonomi, melainkan sebagai bagian dari arus karma yang harus digunakan secara bijak, berlandaskan Dharma (etika) dan Dana Punia (derma suci). Metode yang digunakan adalah pendekatan kualitatif dengan studi pustaka dan analisis filosofis terhadap teks-teks suci Hindu seperti Veda, Upanishad, dan Arthassatra, serta literatur modern. Hasil penelitian menunjukkan bahwa uang dalam pandangan Hindu tidak berdiri sendiri secara bebas nilai, melainkan terkait erat dengan kualitas batin pemiliknya dan konsekuensi moral dari penggunaannya. Uang yang diperoleh dan digunakan dengan cara yang benar akan menjadi sarana menuju kebaikan (subha karma), sedangkan uang yang dikuasai oleh keserakahan dan ketidakbenaran akan menjadi penyebab penderitaan (asubha karma). Dengan demikian, filosofi Hindu menekankan pentingnya keseimbangan antara Artha dan Dharma, serta membimbing manusia untuk memandang uang sebagai amanah spiritual, bukan sekadar materi duniawi.
Dari Ruang Kelas ke Tempat Kerja: Transfer Pelatihan sebagai Ukuran Nyata Efektivitas Pelaksanaan Pelatihan Sumber Daya Manusia
Sumber daya manusia yang berkualitas sangat dibutuhkan oleh setiap organisasi untuk menjaga eksistensinya, bahkan agar mampu bersaing dalam dunia yang sangat kompetitif. Tanpa karyawan yang berkualitas, sebuah organisasi sangat rentan dilanda disrupsi, mengalami kemunduran, bahkan kolaps. Untuk mendapatkan sumber daya manusia yang berkualitas dan tersedia sepanjang waktu, diperlukan program pelatihan dan pengembangan secara berkelanjutan. Program pelatihan ini dimaksudkan untuk meningkatkan pengetahuan, keterampilan, sikap dan perilaku profesional karyawan. Apakah sebuah pelatihan sudah mampu melahirkan sumber daya manusia seperti itu, menjadi pertanyaan yang harus dijawab. Diperlukan pemahaman yang mendalam guna mengetahui tingkat keberhasilan pelaksanaan pelatihan melalui transfer pelatihan. Transfer pelatihan merupakan cara untuk mengetahui sejauh mana sebuah program pelatihan telah berjalan secara efektif. Setelah mengetahui tingkat keberhasilan melalui tranfer pelatihan, manajer atau pemimpin organisasi bisa segera mempersiapkan langkah-langkah lanjutan untuk menyempurnakan program pelatihan di masa mendatang. Selain itu, juga mengambil kebijakan yang tepat terhadap karyawan yang telah berhasil melakukan transfer pelatihan dengan memperlihatkan kinerja yang lebih baik di tempat kerja, misalnya dengan memberi penghargaan atau kesempatan untuk mendapatkan promosi.
PEMANFAATAN INTERNET OF THING UNTUK PENGEMBANGAN KEWIRAUSAHAAN UMKM LEBAH MADU DI KECAMATAN ABANG KABUPATEN KARANGASEM
The development of Internet of Things (IoT) technology opens up great opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve their efficiency, productivity, and competitiveness. This study discusses the use of IoT in developing entrepreneurship in MSMEs engaged in honey bee cultivation. The main focus is how technologies such as temperature and humidity sensors, IoT-based beehive monitoring, and honey production and distribution tracking systems can be integrated to support a more modern and sustainable production process. The results of the study show that the use of IoT can help business actors monitor beehive conditions in real time, reduce the risk of colony death, and improve the quality and quantity of honey production. In addition, the application of IoT also encourages operational efficiency and expands marketing reach through digital systems. Thus, the application of IoT is an innovative solution in strengthening the competitiveness of honey bee MSMEs in the digital era.
ADAPTASI STRATEGI MANAJEMEN PEMASARAN PERUSAHAAN GLOBAL DI ERA PASCA-PANDEMI: STUDI PADA STRATEGI DIGITALISASI DAN KONSUMEN GENERASI Z
Era pasca-pandemi telah mengubah lanskap pemasaran global, memaksa perusahaan untuk beradaptasi dengan cepat guna mempertahankan daya saing di pasar yang semakin digital. Perubahan perilaku konsumen, khususnya generasi Z yang sangat terhubung dengan dunia digital, mendorong perusahaan global untuk mengubah strategi pemasaran mereka dengan fokus pada digitalisasi dan pengalaman yang lebih personal. Penelitian ini bertujuan untuk menganalisis bagaimana perusahaan global mengadaptasi strategi pemasaran mereka di era pasca-pandemi, serta bagaimana mereka menjangkau konsumen generasi Z melalui strategi digital. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang melibatkan wawancara mendalam dengan manajer pemasaran dari perusahaan global dan analisis konten kampanye pemasaran digital. Hasil penelitian menunjukkan bahwa perusahaan global telah beralih ke pemasaran berbasis data, pemanfaatan media sosial, serta kolaborasi dengan influencer untuk membangun hubungan yang lebih autentik dengan konsumen. Selain itu, generasi Z cenderung mencari merek yang memperhatikan keberlanjutan dan tanggung jawab sosial, yang menjadi faktor penting dalam desain strategi pemasaran digital. Kesimpulannya, adaptasi strategi pemasaran perusahaan global di era pasca- pandemi sangat bergantung pada pemanfaatan teknologi digital dan kemampuan untuk menciptakan pengalaman yang relevan dan personal bagi konsumen, khususnya generasi Z, untuk memastikan kelangsungan dan pertumbuhan di pasar global yang dinamis.
ANALISIS KOMPARATIF KEBIJAKAN KEUANGAN PASAR DAN MEKANISME PASAR ( KAJIAN ARTHASASTRA DAN TEORI ADAM SMITH )
Kebijakan keuangan negara dan mekanisme pasar merupakan dua aspek penting dalam pembangunan ekonomi. Penelitian ini membahas perbandingan antara konsep kebijakan keuangan dan mekanisme pasar dalam Arthashastra dan teori Adam Smith. Arthashastra, yang disusun oleh Kautilya pada abad ke-4 SM, menekankan peran aktif negara dalam regulasi ekonomi, perpajakan, serta pengelolaan sumber daya untuk kesejahteraan rakyat. Sebaliknya, teori Adam Smith dalam The Wealth of Nations (1776) berfokus pada mekanisme pasar bebas dengan intervensi pemerintah yang minimal, mengandalkan konsep invisible hand untuk mengatur distribusi sumber daya secara efisien. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi literatur untuk menganalisis perbedaan dan persamaan kedua teori dalam konteks kebijakan keuangan dan mekanisme pasar. Hasil penelitian menunjukkan bahwa meskipun kedua teori memiliki perbedaan fundamental, keduanya tetap relevan dalam membentuk kebijakan ekonomi modern. Kombinasi prinsip dari kedua teori dapat menghasilkan kebijakan ekonomi yang adaptif dan responsif terhadap perubahan global.
OPTIMALISASI BUDIDAYA BIBIT BUAH SEBAGAI PELUANG USAHA DI DESA SUDAJI, KABUPATEN BULELENG
Desa Sudaji, Kabupaten Buleleng, memiliki potensi besar dalam budidaya bibit buah karena kondisi geografis dan iklim yang mendukung. Penelitian ini bertujuan untuk menganalisis strategi optimalisasi budidaya bibit buah sebagai peluang usaha yang berkelanjutan bagi masyarakat setempat. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan studi literatur. Hasil penelitian menunjukkan bahwa optimalisasi budidaya bibit buah dapat dicapai melalui penerapan teknologi pertanian modern, diversifikasi jenis bibit, peningkatan kapasitas petani, serta pemanfaatan pemasaran digital. Kesimpulan dari penelitian ini adalah bahwa dengan strategi yang tepat dan dukungan berbagai pihak, budidaya bibit buah di Desa Sudaji dapat berkembang menjadi usaha yang berkelanjutan dan berdaya saing tinggi diperlukan kebijakan yang mendukung serta penelitian lebih lanjut terkait inovasi dalam budidaya dan pemasaran bibit buah.
IMPLEMENTASI PRINSIP TRI HITA KARANA DALAM PENDIDIKAN BUDI PEKERTI HINDU SEBAGAI LANDASAN ETIKA BISNIS
Tri Hita Karana merupakan konsep fundamental dalam ajaran Hindu yang menekankan keseimbangan antara hubungan manusia dengan Tuhan (Parahyangan), manusia dengan sesama (Pawongan) dan manusia dengan lingkungan (Palemahan). Prinsip ini tidak hanya menjadi pedoman dalam kehidupan sosial dan budaya masyarakat Bali, tetapi juga memiliki relevansi dalam dunia pendidikan dan bisnis. Penelitian ini bertujuan untuk menganalisis implementasi prinsip Tri Hita Karana dalam pendidikan budi pekerti Hindu serta bagaimana nilai-nilai yang diajarkan dapat menjadi landasan etika bisnis yang berkelanjutan. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus pada institusi pendidikan Hindu di Bali serta wawancara dengan pelaku usaha yang menerapkan konsep ini dalam praktik bisnis mereka. Hasil penelitian menunjukkan bahwa pendidikan budi pekerti Hindu berbasis Tri Hita Karana mampu membentuk karakter individu yang jujur, bertanggung jawab, serta memiliki kesadaran sosial dan lingkungan yang tinggi. Implementasi nilai-nilai ini dalam dunia bisnis terlihat dalam bentuk integritas, kepedulian terhadap kesejahteraan karyawan, praktik bisnis yang adil, serta keberlanjutan lingkungan.
OPTIMALISASI SUMBER DAYA MANUSIA UNTUK KEBERLANJUTAN BONDALEM ECO DIVE
Bondalem eco dive is a local dive operator business that provides guiding services and diving equipment for tourists. This company has human resources (HR) that are not optimal yet as seen from manager’s assessment of the quality of its workers low, employee complaints and negative comments from tourists regarding the company’s services. This research aims to formulate an HR optimization strategy for sustainability of Bondalem Eco Dive company’s. This research use qualitative methods and a case study approach where data is collected through interviews, observations and documentation studies, then analyzed using SWOT and interactive analysis. The theory used in this research is George R. Terry’s (1977) management function theory which consists of 4 POAC indicators: Planning, Organizing, Actuating and Controlling with PIRO indicators (People, Ideas, Resources and Objects). The research results show these are 7 recommended strategies for optimizing human resources: SO strategy: increasing internal and external communication also employee involvement, WO strategy: optimization HRM functions and product branding, ST strategy: employee loyalty enhancement, WT strategy: employee training and development also employee recruitment strategy.
PENGEMBANGAN KETERAMPILAN KEWIRAUSAHAAN BERBASIS DIGITAL PADA GENERASI Z
Theadigital revolutionahas changed the business landscape and created new opportunities for Generation Z to take advantage of inaentrepreneurship. The purpose of this study is to examine and develop the entrepreneurial skills of Generation Z. The method used in this study is the SLR (Systematic Literature Review) method. aThis method is carried out by identifying, aanalyzing, andaevaluating all existing research. In relation to developingaentrepreneurial skills, it is deemed necessary to carryaout various innovationsawith the aim of motivating and fosterina an entrepreneurial mindset among Gen Z to becomeasuccessful entrepreneurs in theadigitalaera.
MEMBANGUN JIWA KEWIRAUSAHAAN MAHASISWA DI ERA DIGITAL
The 4.0 industrialarevolution as indicated byaadvances in internet of things information technology,ahas a significant impact on the economyaworldwide, including Indonesia. Universities are agents of change that prepare students to become tough, strong, and competitive individuals. Therefore,aentrepreneurship education through the use of digital technology allows universities to play a role in it.aWith theaincreasingly rapidadevelopment of digital technology, of course there are great opportunities to utilize it, especially for creative or business ideas. Thisastudy aims to foster astudents' entrepreneurial spirit through the use of information andadigitalatechnology byaproviding new ideas and innovations. Thisastudy will alsoadiscuss the role of digital technology which is rapidly developing and how to use it. Currentaconditions show thatasophisticated digital technology has the opportunity to develop, but has not been implemented optimally. This study uses a qualitative method, by taking references from various relevant sources in the form of journals, articles, books, and other research results. The resultsaof theastudy show that advances in digital technology can foster students' entrepreneurialqspirit. They areaalso expected to be able to follow this progress and use it to learn and develop entrepreneurial skills.
PEROLEHAN MODAL DAN PERILAKU MANAJEMEN KEUANGAN TERHADAP KEBERHASILAN UMKM SENTRA TENUN KAIN ENDEK DI DESA KALIANGET, KECAMATAN SERIRIT, KABUPATEN BULELENG, BALI
This research aims to see the effect of capital acquisition and management behavior simultaneously on the success of MSMEs of the Endek Fabric Weaving Center in Kalianget Village, Seririt District, Buleleng Regency. The independent variables in this research are capital acquisition and financial management behavior, while the dependent variable in this research is the success of MSMEs in the Endek Fabric Weaving Center. The population and sample in this research were 30 respondents who were actors and artisans of woven fabrics in Kalianget Village. The results of this research explain that capital acquisition has a positive and significant effect on the success of endek cloth weaving center MSMEs, financial management behavior has a positive and significant effect on the success of endek cloth weaving center MSMEs and capital acquisition and financial management behavior simultaneously have a positive and significant effect on the success of endek cloth weaving center MSMEs in Kalianget Village.
ANALISIS KEBIJAKAN KEUANGAN KAJIAN ARTHASASTRA (RELEVANSI DAN APLIKASI DALAM KONTEKS KONTEMPORER)
This research aims to analyze the financial policies put forward in the Arthasastra, a classic work on economics and politics written by Kautilya in the 4th century BC, and explore its relevance and application in the contemporary context. Arthasastra provides guidance regarding the management of state revenues, tax systems, public expenditures, as well as efficient and responsible financial governance. This research uses a qualitative method with a descriptive-analytical approach, where the Arthasastra text is studied in depth and compared with modern financial policy practices, especially in the context of government and fiscal management in Indonesia. The research results show that many of the financial principles outlined by Kautilya are still relevant, such as the importance of transparency in public financial management, optimizing state revenues through fair taxes, and controlling state expenditure. However, there are several differences in context that require adjustments for application in a modern financial system that is more complex and globally connected. This research also emphasizes the importance of ethics in managing state finances, as outlined by Kautilya, to prevent corruption and improve good governance. Overall, this research concludes that although written in an ancient context, the Arthasastra provides valuable insights for modern financial policy, with several concepts that can still be adapted to improve the effectiveness of state financial management today.
Pengolahan Limbah Plastik Menjadi Kerajinan Kreatif Sebagai Wujud Etika Lingkungan di Sekolah Dasar
The development of technology that provides a completely practical life has triggered an increase in the use of plastic in human life which continues to increase over time. The various advantages of plastic, such as affordable prices, guaranteed quality, and easy to obtain, mean that people's activities cannot be separated from the use of plastic. In fact, plastic waste comes from inorganic materials that are difficult to decompose and cause various negative impacts on the environment if not managed properly. This research aims to manage plastic waste into creative crafts as a form of environmental ethics in elementary schools. This type of research is qualitative descriptive research. The research method used is literature study. The data analysis technique is carried out in the stages of data reduction, data display, interpreting and interpreting the data, as well as the verification and conclusion stages. The results of the research show that a) Processing Plastic Waste can be done into creative crafts in elementary schools which include: Bags from coffee packaging, coloring of hero characters using used snack packaging, flower vases from used plastic bottles, flower decorations from used plastic cups, trash cans from used plastic bottle caps; b) Processing plastic waste into creative crafts is a form of environmental ethics, namely ecocentrism ethics.
Faktor-Faktor Yang Memengaruhi Minat Berwirausaha Mahasiswa Prodi PGSD STKIP Taman Siswa Bima
This study aims to identify the factors influencing the entrepreneurial interest of PGSD students at STKIP Taman Siswa Bima. This research is descriptive in nature. The population of the study includes all active PGSD students at STKIP Taman Siswa Bima during the 2024/2025 academic year. The sample was determined using purposive sampling, selecting participants based on specific criteria. The criteria for the sample were PGSD students who have an interest or experience in entrepreneurship, totaling 28 students. The instrument used in this study was a questionnaire. Data analysis was conducted using percentage calculations. Based on the results of the study, it can be concluded that both internal and external factors have a significant impact on students' entrepreneurial interest, with a slightly more positive assessment for internal factors. The percentage of respondents who rated internal factors as "Very Good" (35.7%) was slightly higher than those for external factors (32.14%), indicating that students' motivation and self-ability are the main drivers in entrepreneurship. The majority of respondents rated both factors as "Good" (53.6% for internal factors and 53.57% for external factors), suggesting that while these factors are fairly strong, there is still room for improvement. Only a small percentage of respondents rated both factors as "Fair," with external factors (10.71%) slightly higher than internal factors (3.57%). Overall, this indicates that students have a reasonably good perception of both internal and external factors in supporting their entrepreneurial interest, though further enhancement of both aspects is still needed.
Potret Tata Kelola PAUD Hindu Pratama Widyalaya Rare Semesta, Desa Besakih, Karangasem - Bali
This article aims to describe the governance portrait of Hindu Early Childhood Education Pratama Widyalaya Rare Semesta, Besakih Village, Karangasem - Bali. The research method used is descriptive qualitative based on literature review and analysis relevant to the governance of Early Childhood Education (PAUD) in the current era. Pratama Widyalaya Rare Semesta is a school at the PAUD level with the distinctiveness of Hinduism. The results obtained indicate that aspects of governance include governance of the level of achievement of child development, governance of content standards, governance of process standards, governance of assessments, governance of educators and education personnel, operational governance, governance of facilities and infrastructure, and governance of financing. In general, Pratama Widyalaya Rare Semesta has adopted all provisions related to the implementation of quality PAUD through adjustments to the regulations of the Ministry of Education, Culture, Research and Technology and the Ministry of Religious Affairs. In order to optimize the quality of learning, excellent governance needs to be implemented. The creative and innovative steps implemented by Pratama Widyalaya Rare Semesta are evident in the inclusion of local wisdom orientation Tri Hita Karana as a means of strengthening character, as well as the use of the latest technology in learning to attract attention.
Merintis Jiwa Kewirausahaan pada Kalangan Mahasiswa Menuju Kesuksesan Bisnis Era Digital
The business world has experienced major shifts during the current era of digitalization and globalization. Business people face many challenges due to changing thinking, changing market needs, and increasingly fierce competition. Entrepreneurship is the key to creating new opportunities and responding to change in a strong entrepreneurial environment. This qualitative descriptive study is based on a literature review and analysis relevant to changes in entrepreneurial practices and the application of digital technology in the context of the digital era. References used include articles in journals, books and other relevant sources. By learning entrepreneurial skills, students can develop innovation in their business. They can discover new opportunities, test creative ideas, and implement new strategies in their companies. In the ever-changing digital era, innovation is the key to business success. Courageous students will be better prepared to overcome problems in innovative ways in a dynamic business environment. From the previous discussion, it can be concluded that entrepreneurship plays an important role in shaping students' character, skills and attitudes to face the dynamic business world. Through developing an entrepreneurial spirit, students can develop creativity, innovation, soft skills, independence and a broad understanding of business. Building an entrepreneurial spirit among students has various benefits and positive implications.
Pengaruh Kepuasan Pelanggan Terhadap Kesetian Merek UMKM: Perspektif Pemasaran
The study aims to analyze the impact customers will have on their faithfulness in the context of micro, small, and medium-size enterprises, using a marketing perspective. Customer satisfaction and brand allegiance are two key elements in a continuing marketing strategy for umkm. The study was done by collecting primary data through surveys of UMKM customers in various sectors of industry. The study involves qualitative methods. The qualitative method is using structured techniques, we survey and interview with top management levels or owners at scaled UMKM. The question asked of the respondents is that it relates to the marketing strategy and the application of the marketing strategy. The data analysis used in this study is descriptive research. This study contributes significantly to understanding UMKM marketing dynamics, especially in the context of customer satisfaction and their fidelity. The practical implication of this study is that UMKM need to continue to improve the quality of customer products and services to strengthen brand loyalty in increasingly competitive markets.
Penerapan Keseimbangan Kerja-Hidup (Work-Life Balance) dalam Meningkatkan Kualitas Hidup Pelaku Usaha/Pedagang di Sektor Perdagangan Buleleng. (Studi kasus Manajemen Stress untuk meningkatkan
Human resources in the modern era are now facilitated in carrying out all forms of work activities, including in the trading sector. Convenience in all aspects is not necessarily perceived as beneficial for traders. The more advanced the era and technology, the greater the effort and effort that traders must make to remain competitive in their businesses, which ultimately creates their own pressures and stresses. This study aims to investigate the implementation of work-life balance and its impact on the quality of life of business actors in the trading sector. Sutrisno (2019) explained that work-life conflict can reduce the level of work-life balance, which can then affect worker life satisfaction. A qualitative approach is used to understand the experiences, perceptions, and impacts of work-life balance on employees. Researchers conducted research in the trading sector in the Singaraja city area, including traditional market and modern retail environments. Data collection methods include in-depth interviews and participatory observation. The results show that work-life balance significantly contributes to improving the quality of life of business actors in the trading sector, with aspects such as time flexibility, organizational support, and integration between personal and professional life being key factors in this study.
Peningkatan Ekonomi Keumatan Melalui Keterampilan Kewirausahaan Pengolahan Limbah Upakara Pada Kelompok Karang Taruna
Karang Taruna Tunjung Mekar, Macang Village, Bebandem District, Karangasem Regency, as one of the social organizations, is currently continuing to make efforts to develop public economic efforts by utilizing the potential and resources it has in efforts to process upakara waste. This is done with the aim of supporting and maintaining the existence and sustainability of the organization and developing an entrepreneurial spirit. Various activities are directed at developing public economic efforts, such as utilizing trash/remaining cultural waste into organic fertilizer, environmental management through waste banks, utilizing waste into handicrafts and so on. The limited knowledge and understanding of the administrators and members of youth organizations as an unproductive social group regarding the development of productive economic enterprises is a problem that must be solved. The aim of this research is to transfer technology through education and training and mentoring activities to increase knowledge, understanding, capacity and technical skills of youth organizations in developing productive public economic efforts. Assisting in the development and existence of youth organizations. This activity is carried out through counseling about the importance of developing productive economic businesses for youth organizations, as well as direct demonstrations of making organic fertilizer, handicrafts and waste banks by utilizing household waste and rubbish from around the environment. The results of the research show implications for increasing knowledge and capacity as well as skills of management and members of youth organizations in developing productive public economic efforts.
Edukasi Literasi Keuangan Sejak Dini pada Anak Usia Sekolah Dasar
Introduction and education about financial literacy has not been provided in a precise and planned manner because it is considered something that is not important or even not needed by children. Parents still think talking about money in front of their children is taboo, this results in children not being ready to learn financial management from an early age. This research aims to provide financial literacy education from an early age to elementary school age children. This type of research is qualitative descriptive research. The research method used is literature study. This is done by looking for relevant reference sources, whether from previous articles, books or other sources. The research results show that, 1) how to provide financial literacy education to elementary school age children can be done by: (a) socializing financial literacy education, (b) story telling, (c) saving practice simulations, (d) games, and ( e) educational tour to the Indonesian banking museum. 2) giving pocket money to elementary school students by their parents can be an effort to train financial literacy from an early age. 3) saving behavior as a result of financial literacy education for elementary school students
Strategi Pemasaran Digital dalam Meningkatkan Visibilitas dan Penjualan UMKM: Studi Kasus di KWT Kuncup Mekar
In the ever-evolving digital era, Micro, Small, and Medium Enterprises (MSMEs) must adopt digital marketing strategies to remain competitive in an increasingly competitive market. Although digital marketing has proven effective in expanding reach and boosting sales, many MSMEs still face challenges in effectively implementing it. This research aims to analyze how digital marketing strategies can enhance the visibility and sales of MSMEs, particularly by examining a Case Study at KWT Kuncup Mekar. Through a qualitative approach, this study explores the experiences and perspectives of MSMEs regarding digital marketing by employing in-depth interviews, observations, and document analysis as data collection techniques. The study found that the effective implementation of digital marketing strategies can significantly improve the visibility and sales of MSMEs. MSMEs utilizing various digital platforms, such as social media and e-commerce, experienced a notable increase in visibility and interaction with the market. However, the success of these strategies depends on the quality of content, understanding of market trends, and the ability to regularly evaluate campaign performance. Additionally, collaboration with external parties and partnerships can also broaden access to marketing resources. In conclusion, this research concludes that digital marketing strategies play a vital role in enhancing the visibility and sales of MSMEs. MSMEs need to continually develop and update their strategies in line with market changes and consumer trends. Collaboration with external parties can also be an effective strategy to expand marketing reach. The researcher expresses gratitude to all parties involved in this study, including MSMEs at KWT Kuncup Mekar, respondents, supervisors, and research partners, for their contributions and support.