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All Journal Jurnal Ilmiah Raflesia Akuntansi Benefit : Journal of Bussiness, Economics, and Finance
Ni Made Sri Yadnya Wati
Politeknik Negeri Bali
Economics, Econometrics & Finance Education

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Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, dan Modernisasi Sistem Administrasi terhadap Kepatuhan Wajib Pajak UMKM di Kecamatan Denpasar Selatan Putu Amanda Yadiari; An'im Falakhudin; Ni Made Sri Yadnya Wati; Baiq Aulia Sulhia
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1340

Abstract

This study aims to analyze the influence of tax knowledge, tax sanctions, and the modernization of administrative systems on the compliance of UMKM taxpayers in South Denpasar District. Using multiple linear regression analysis, the findings reveal that tax knowledge (β₁ = 0.421, p < 0.05) has a significant positive effect on compliance, indicating that higher literacy in tax regulations, rates, and procedures increases the likelihood of voluntary compliance. Tax sanctions (β₂ = 0.276, p < 0.05) also demonstrate a significant positive impact, supporting deterrence theory by showing that clear and consistent enforcement of penalties fosters discipline among taxpayers. Furthermore, modernization of administrative systems (β₃ = 0.389, p < 0.05), particularly through the adoption of e-filing and e-billing, significantly facilitates compliance by reducing procedural barriers and enhancing transparency. Collectively, these three variables explain 58% of the variance in taxpayer compliance, while the remaining 42% is influenced by other factors such as personal motivation, economic conditions, and cultural norms. The study underscores the importance of integrating knowledge dissemination, consistent sanction enforcement, and technological innovation to strengthen UMKM tax compliance. Practical implications are directed toward the Directorate General of Taxes in enhancing literacy programs and digital infrastructure, UMKM in improving tax awareness, and academics in exploring moderating variables to enrich future research.
Purchasing Sebagai Titik Kritis Operasional Hotel: Studi Kualitatif Sistem Pengendalian Internal Ni Made Sri Yadnya Wati; Ni Kadek Dewi Sukasih; Ni Nyoman Meita Jayantini
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 1 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i1.1347

Abstract

This study aims to analyse the implementation of internal control systems in the purchasing function at GN Resort Bali and identify gaps compared to the framework proposed by Mulyadi (2018). The purchasing function is considered a critical point in hotel operations due to its direct impact on cost efficiency, data reliability, and operational performance. This research uses a qualitative descriptive approach, with data collected through observation, in-depth interviews, and documentation. The analysis compares actual practices with internal control principles, focusing on organizational structure, authorization procedures, and control practices. The results show that the internal control system in the purchasing function is not fully effective. The absence of segregation of duties, where purchasing, receiving, and storage functions are handled by the same unit, increases the risk of data manipulation and inefficiency. Additionally, the lack of an inventory system, where purchases are directly recorded as expenses, weakens control over material usage. The absence of standard operating procedures and supplier contracts further contributes to cost instability. This study concludes that purchasing is a critical operational point requiring stronger internal controls, including segregation of duties, SOP implementation, inventory systems, and improved monitoring. Keywords: purchasing, internal control, segregation of duties, hotel operations, cost control
Analisis Persentase Food and Beverage Cost dan Efisiensi Pengendalian Biaya Makanan pada GN Resort Bali Ni Made Sri Yadnya Wati; Baiq Aulia Sulhia; An’im Falakhudin; Putu Amanda Yadiyari
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1433

Abstract

Penelitian ini bertujuan untuk menganalisis pengendalian biaya makanan dan minuman pada industri perhotelan, dengan fokus pada GN Resort Bali. Pendekatan analisis deskriptif kuantitatif digunakan dalam penelitian ini, dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa biaya makanan aktual di GN Resort Uluwatu melebihi standar biaya makanan yang telah ditetapkan pihak hotel, sehingga mencerminkan adanya inefisiensi dalam pengelolaan biaya serta menurunkan profitabilitas secara keseluruhan. Inefisiensi tersebut terutama disebabkan oleh ketidakakuratan pencatatan produksi, pemanfaatan bahan baku sisa yang tidak optimal, ketiadaan resep baku sebagai acuan pengendalian, serta kelemahan dalam manajemen penyimpanan. Kondisi ini meningkatkan biaya operasional dan menimbulkan risiko kerugian finansial, sehingga menegaskan perlunya penerapan pengendalian biaya yang lebih efektif.
Co-Authors An'im Falakhudin An’im Falakhudin Baiq Aulia Sulhia Ni Kadek Dewi Sukasih Ni Nyoman Meita Jayantini Putu Amanda Yadiari Putu Amanda Yadiyari