The stipulation of Law No. 6 of 2014 concerning villages gives a new enthusiasm for rural communities to develop the economy. In the provision of Article 87, paragraph (1), a village may establish a village-owned enterprise called a BUMDesa. Establishment and development of BUMDesa based on village community initiatives and initiatives. However, in its development, many BUMDesa have experienced problems, because they have developed businesses similar to those already in the village. Monitoring conducted by the Inspectorate of the Province of Bali found that the process of establishing BUMDesa was more than running, operating, and developing BUMDesa. Related to this, it is necessary to analyze the potential of the village and the readiness of human resources. In line with this, Singapadu Kaler Village as one of the tourist villages in the Gianyar Regency should have made a strategic and planned effort to develop existing potential. This is an effort to support the economic development of the local village community. The establishment of the Sari Panca Amerta BUMDesa is expected to be able to develop the community's economy through the types of businesses that have been established in the Sari / Panca Amerta Village AD / ART. The purpose of this research is to examine in depth and comprehensive about the condition of BUMDesa in the Province of Bali, conduct a business feasibility analysis of BUMDesa, know and understand the efforts of Singapadu Kaler Village in forming BUMDesa Singapadu Kaler as the economic development of the local village community.
Pembangunan fasilitas umum berupa jalan arteri yang menghubungkan Kota Denpasar, Kabupaten Gianyar dan Kabupaten Klungkung mempunyai tujuan untuk mempermudah mobilitas penduduk sekitar kawasan tersebut. Jalan arteri sepanjang Tohpati-Kusamba yang lebih dikenal dengan nama Bypass Ida Bagus Mantra sejauh ini memang mampu memenuhi kepentingan masyarakat Bali, khususnya sebagai akses perekonomian dari pusat kota menuju Bali Timur. Namun demikian, saat ini dampak negatif dari pembangunan jalan tersebut tidak dapat dihindarkan lagi, buktinya jumlah alih fungsi (konversi) lahan pertanian menjadi non pertanian semakin meningkat. Letak strategis dan ekonomis dapat dikatakan sebagai faktor utama yang menyebabkan menjamurnya alih fungsi lahan di sepanjang bypass tersebut. Fakta ini didukung karena pada kenyataannya Bypass Ida Bagus Mantra selama ini tidak hanya menghubungkan kota dengan kabupaten yang ada di Provinsi Bali, akan tetapi juga merupakan akses yang menghubungkan Provinsi Bali dengan Provinsi Nusa Tenggara Barat, untuk itulah maka tidak berlebihan jika letak Bypass Ida Bagus Mantra dikatakan semakin strategis. Dari segi instrumen hukum, pengaturan daerah pada sebelah utara dan selatan di sepanjang jalan tersebut melalui Keputusan Gubernur Bali Nomor 16 Tahun 2002 ternyata tidak mampu mencegah dan menanggulangi terjadinya alih fungsi tersebut. Kata Kunci: Pembangunan, Alih Fungsi, Lahan Pertanian
Pengembangan desa wisata merupakan salah satu bentuk pemberdayaan masyarakat yang senantiasa dilaksanakan secara terencana dan berkesinambungan oleh Politeknik Negeri Bali sebagai lembaga vokasi di Provinsi Bali. Desa Bakas, Kecamatan Banjarangkan, Kabupaten Klungkung adalah suatu desa yang ditetapkan sebagai desa wisata dengan berbagai potensi kekhasan dan keunikannya berupa pertanian, wisata membajak sawah, menanam padi, dan cooking class. Meskipun memiliki potensi wisata yang sangat besar, kurangnya pembinaan dan pengetahuan yang dimiliki oleh masyarakat di Desa ini membuat potensi besar tersebut belum maksimal dalam pengelolaannya. Hal ini disebabkan karena kurangnya pengetahuan terkait pengelolaan desa wisata khususnya yang berbasis green tourism. Berdasarkan pada kendala yang dihadapi desa wisata Bakas dilakukan kegiatan pengembangan Desa Wisata yang menitikberatkan pada aspek alam dan budaya sejalan dengan konsep green tourism yang diusung di Politeknik Negeri Bali. Kegiatan yang dilakukan berupa pemberdayaan masyarakat dalam bentuk pelatihan dan kegiatan pengembangan infrastruktur. Kegiatan dilakukan dengan metode focus group discussion dan observasi. Hasil dari kegiatan ini berupa jalur trekking, spot selfie, sosial media untuk pemasaran dan peningkatan pengetahuan tour guide.
Bongkasa Pertiwi Village was designated as a tourism village starting in 2010 which is a step from Badung Regency in responding to challenges in the world of tourism. Its status as a tourist village for the last 10 years has grown several supporting tourism businesses such as rafting on the Ayung River, swing with river views and beautiful panoramas, paintball, ATV riding, homestay, and cycling. The existence of this business has not optimally provided a direct economic impact, such as the contribution to Bongkasa Pertiwi Village. On a different side, this business growth also raises various unresolved problems, such as unhealthy business competition that causes market prices to collapse, not having business licenses, labour protection, especially in determining salaries that are not following the Regency Minimum Wage and paying taxes. One way to overcome this problem is to form a Holding Company that can support several Small and Medium Enterprises (SME) in Bongkasa Pertiwi Village. The purpose of this research is to formulate an ideal institutional system, especially to vitalize the role of Village-Owned Enterprises (BUMDesa) in the existing economy in Bongkasa Pertiwi Village. The method of implementing this activity is to find supporting data through observation, interviews, and focus group discussions with related parties such as the Village Head, the Head of BUMDesa, the Head of the Bongkasa Village Tourism Awareness Group (Pokdarwis), the Village Facilitator of Badung Regency and the tourism business owners in Bongkasa Pertiwi Village. This is done to solve problems to get common ground on two main problems, such as the absence of significant contributions to the village from existing tourism businesses and the problems that exist at the SME level in fact have caused several communications between villages and existing SMEs. Then held several meetings such as the implementation of a focus group discussion. After that, it was decided to make BUMDesa Mandala Sari as the holding company of several existing businesses. BUMDesa Mandala Sari has the authority as a holding company for the businesses it shelters by Article 24 of the Regulation of the Minister of Villages, Development of Disadvantaged Areas, and Transmigration Number 4 of 2015. The results of this research were marked by the formation of a cooperation agreement between BUMDesa Mandala Sari and 12 SMEs, on 28 August 2020. In the agreement, it was agreed that BUMDesa is used as a holding company as a step in increasing the productivity and income of SMEs and making efforts to solve existing problems. In exercising its authority as a holding company, BUMDesa can carry out various efforts such as setting the basic price of products to prevent unfair competition that has occurred so far, seeking licenses for the businesses it shelters so that they can directly protect local workers who work for SMEs that are under shade BUMDesa. It is hoped that with this protection, local workers can receive income according to the minimum standard in Badung Regency. F...
ALS Hotel and Resort applies a credit policy in its operations. The high level of credit sales owned by the hotel, which is followed by the high number of delinquent receivables, has the potential to become uncollectible accounts. Therefore, proper management of accounts receivable is required. This research aims to determine the effect of the application of accounts receivable accounting treatment on the effectiveness of accounts receivable management in minimizing the risk of uncollectible receivables at ALS Hotels and Resort. This research used data obtained through unstructured interviews, observation, and documentation. The data analysis technique used was descriptive qualitative analysis technique and quantitative descriptive. The results of this research showed that the accounting treatment for ALS Hotel and Resort accounts receivable was following the Financial Accounting Standards. Accounts receivable management effectiveness was not yet effective because hotel management has not considered all 5C principles. The receivables collection policy has not been optimal due to the receivable turnover ratio and average collection period that show sub-standard results and impact on the arrears and billing ratios. The suitability of accounting treatment for accounts receivable provides relevant information that the management of accounts receivable to minimize uncollectible receivables has not been effective.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.