University Social Responsibility is a concept of social responsibility of a university to its environment. The disclosure of social information related to the application of USR in the university has not yet been compulsory according to financial accounting standards in Indonesia, but as an institution that is closely related to the environment, the disclosure of accounting related to environmental conservation which is known as green accounting needs to be done by an university. This study aims to determine the application of green accounting based on university social responsibility (USR) as a form of environmental concern at Politeknik Negeri Bali. The type of this research is qualitative research using a phenomenological approach. Data sources are primary data with data collection methods such as interviews and observations and other secondary data support and methods of data analysis by building research conclusions by abstracting empirical data collected from the field. The results of this study indicate that the level of environmental awareness and environmental involvement at the Politeknik Negeri Bali is quite good but has not been supported by the existence of environmental reporting and environmental audit in Politeknik Negeri Bali.
Internet memiliki dampak positif dan peranan penting dalam kehidupan sehari-hari, tidak hanya bagi masyarakat tetapi juga untuk dunia UMKM dan koperasi. Koperasi membutuhkan inovasi dan penguasaan terhadap teknologi informasi jika ingin bertahan dan bersaing di era digital sekarang ini, salah satunya dengan mengimplementasikan aplikasi internet banking. Tujuan penelitian ini adalah untuk mengembangkan Aplikasi Internet Banking Koperasi Simpan Pinjam Berbasis Web yang dapat diakses melalui jaringan internet dengan biaya infrastruktur IT yang lebih terjangkau. Aplikasi ini memanfaatkan layanan web hosting yang banyak tersedia untuk mereplikasi database koperasi. Metode yang digunakan adalah System Development Life Cycle (SDLC) melalui pendekatan air terjun (waterfall approach), yang meliputi: (1) system engineering, (2) analysis, (3) design, (4) coding, (5) testing, dan (6) maintenance. Fasilitas yang ada dalam Aplikasi internet banking koperasi simpan pinjam meliputi laporan mutasi pinjaman, mutasi simpanan sukarela, mutasi simpanan pokok, mutasi simpanan berjangka, dan simulasi pinjaman dengan berbagai jenis bunga pinjaman. Berdasarkan pengujian aplikasi yang dilakukan dengan Metode Black Box Testing, semua fungsional aplikasi telah berjalan dengan baik dan saat ini sudah berhasil dioprasionalkan.
The market share of e-commerce in Indonesia with the number of internet users grew by 30%. The value of e-commerce transactions is also very high, but the number of internet users for on-line shopping by 7%. Chinese people conduct on-line transactions by 30%. The growth of ecommerce sales turnover of Asia Pacific region amounted to 42%. Transactions on-line smartphone users, e-mobile banking, e-digital use of other e-applications younger generation is 25%. This study aims to examine the characteristics of the dimensions of e-transaction behavior among students and construct the dimensions of e-transaction behavior among students. The respondents of this research are among the 88 students and student who have been and are doing e-transactions of products and services. The data of this study were collected by questionnaire technique, in-depth interview and observation. The research data was analyzed by descriptive statistic and Factor analysis. The results of the research analysis indicate that the dimension of the formation of e-transaction behavior among students is determined by individual decisions, choices and psychology The recommendation of this research result can be formulated e-transactions policy to reduce the negative risk of market opportunity among the young generation.
Seni ukir batu padas merupakan salah satu seni telah ada secara turun menurun pada kabupaten Gianyar. Produk relief ukiran batu padas ini banyak diminati oleh masyarakat dikarenakan dapat menimbulkan kesan alami pada bangunan. Salah satu usaha kerajinan ukir batu padas adalah usaha kerajinan batu padas milik I Gede Bokah yang merupakan mitra dalam kegiatan ini. Lokasi mitra berada pada Dusun Kederi Gianyar. Pada saat ini, terdapat beberapa kendala berupa keterbatasan alat bantu produksi dan alat pemanfaatan limbah batu padas, kurangnya manajemen keuangan serta keterbatasan dalam hal pemasaran. Berdasarkan permasalahan yang dihadapi, maka akan dilakukan kegiatan bertahap mulai manajemen produksi sampai pemasaran. Kegiatan yang telah dilakukan antara lain : sosialisasi, pemberian peralatan sebagai alat bantu produksi dan pemanfaatan limbah batu padas seperti mesin gerinda dan alat penghancur bahan baku batu padas, pelatihan manajemen keuangan, pembuatan plang nama mitra, dan pembuatan media sosial. Indikator capaian adalah peningkatan jumlah produksi hingga 50%, mitra mempunyai media sosial facebook dan instagram sebagai media pemasaran, 1 orang anggota usaha dapat mempunyai pembukuan dan pencatatan keuangan dan 1 orang anggota usaha dapat melakukan pengelolaan terhadap content media sosial
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