Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Jurnal Kajian Bali Management Studies and Entrepreneurship Journal (MSEJ) Amnesty: Jurnal Riset Perpajakan
Made Aristia Prayudi
Ganesha University of Education
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Ego, Kolusi, Dan Pengawasan Terhadap Kecenderungan Kecurangan Akuntansi Pada Bumdes Se-Kabupaten Buleleng Desak Made Ananda Purwanti; Made Aristia Prayudi; I Gede Putu Banu Astawa
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10678

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ego, kolusi, dan pengawasan terhadap kecenderungan kecurangan akuntansi pada BUMDes se-Kabupaten Buleleng. Penelitian ini menggunakan pendekatan kuantitatif dengan instrumen berupa kuesioner. Populasi dalam penelitian ini adalah pengelola BUMDes di Kabupaten Buleleng yang berjumlah 490 orang. Sampel ditentukan menggunakan teknik proportional stratified random sampling dengan rumus Slovin margin eror 5% sehingga diperoleh 220 responden. Teknik analisis data yang digunakan meliputi analisis deskriptif, uji kualitas data, uji asumsi klasik, serta uji hipotesis menggunakan analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa ego dan kolusi berpengaruh positif terhadap kecenderungan kecurangan akuntansi. Sementara itu, pengawasan berpengaruh negatif terhadap kecenderungan kecurangan akuntansi.
Pengaruh Literasi Keuangan, Resiliensi Keuangan, Dan Pengendalian Diri Terhadap Pengelolaan Keuangan Mahasiswa Pada Universitas Di Bali Ni Putu Ariani; Made Aristia Prayudi; Diota Prameswari Vijaya
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10979

Abstract

Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, resiliensi keuangan dan pengendalian diri terhadap pengelolaan keuangan mahasiswa.jenis penelitian ini penelitian kuantitatif dengan metode analisis asosiatif. Subjek penelitian dalam penelitian ini adalah mahasiswa Program Studi S1 Akuntansi angkatan 2022 yang terdaftar pada universitas di Provinsi Bali. Objek penelitian meliputi literasi keuangan, resiliensi keuangan, dan pengendalian diri sebagai variabel independen, serta pengelolaan keuangan mahasiswa sebagai variabel dependen. Jumlah sampel yang dianlisis dalam penelitian sebanyak 385 responden, dengan penentuan sampel menggunakan purposive sampling. Data dikumpulkan dengan kuesioner yang disebar secara online melalui media google forms, kemudian dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa (1) Literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa, (2) Resiliensi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa, (3) Pengendalian diri juga berpengaruh positif dan signifikan terhadap pengelolaan keuangan mahasiswa. Hasil tersebut menunjukkan bahwa semakin baik literasi keuangan, resiliensi keuangan, dan pengendalian diri mahasiswa, maka semakin baik pula pengelolaan keuangannya.
The Effect of Tax Literacy, Taxpayer Awareness, and Tax Sanctions on MSME Tax Compliance Erina Dwiyanti; Made Aristia Prayudi; Ni Kadek Sinarwati
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/669w5v71

Abstract

MSMEs play an important role in supporting economic growth and increasing state revenue through taxation. However, the level of tax compliance among MSME taxpayers in Indonesia remains relatively low. This study aims to examine the effect of tax literacy, taxpayer awareness, and tax sanctions on MSME tax compliance in Denpasar. The study applies a quantitative approach using primary data collected through questionnaires distributed to MSME taxpayers. The sampling technique used purposive sampling, resulting in 150 respondents who met the research criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, classical assumption tests were carried out, including normality, multicollinearity, and heteroscedasticity tests, and the results indicated that the regression model fulfilled the required assumptions. The findings reveal that tax literacy has a positive and significant effect on MSME tax compliance. Taxpayer awareness also positively and significantly affects MSME tax compliance. In addition, tax sanctions were found to have a positive and significant effect on taxpayer compliance. Simultaneously, tax literacy, taxpayer awareness, and tax sanctions significantly influence MSME tax compliance. The coefficient of determination shows that 54.1% of the variation in MSME tax compliance can be explained by the independent variables. These findings imply that improving tax education, strengthening taxpayer awareness, and implementing consistent tax sanctions can enhance voluntary tax compliance among MSMEs. 
Peluang Kerja Perempuan Lulusan Sekolah Menengah Kejuruan Perhotelan di Bali Ni Made Ary Widiastini; Made Aristia Prayudi; Gede Wirata; Nyoman Dini Andiani; Ni Luh Putu Agustini Karta
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 9 No. 2 (2019): DUNIA POLITIK DAN HOSPITALITI PEREMPUAN BALI
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2019.v09.i02.p02

Abstract

This study aims to find out how job opportunities for female graduates of vocational schools to be accepted as employees in hotels. Research data were collected through questionnaires using Google forms using probability sampling techniques and interviews with the Tremblay method for selected Human Resources (HR) Departments. Sample analysis shows that 45% of SMK graduates are accepted as day laborers; 28.30% are contract employees; 18.30% are permanent employees. Especially for Vocational female graduates 27.22% have an opportunities to work in housekeeping, 21.30% in the front office, 21.30% in food and beverage production, 24.86% in food and beverage service and other departments both as technicians and administration as much as 5.40%. Specifically for the admin position, graduates must have hotel operations administration skills, but vocational graduates are still lacking in mastering the system. This article argues that hotels open themselves to accept vocational school graduates including women, and to be able to become permanent employees, graduates must have adequate skills.
Co-Authors Desak Made Ananda Purwanti Diota Prameswari Vijaya Erina Dwiyanti Gede Wirata I Gede Putu Banu Astawa Ni Kadek Sinarwati Ni Luh Putu Agustini Karta Ni Made Ary Widiastini Ni Putu Ariani Nyoman Dini Andiani