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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Dharma Jnana Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Inovasi Akuntansi Jurnal Bisnis Dan Manajemen: Bisman Jurnal Akuntansi, Keuangan dan Audit (JAKA) Sama Jiva Jnanam (International Journal of Social Studies) SENEMA MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Made Denny Oktariyana
Jurusan Akuntansi, Politeknik Negeri Kupang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Tarif Pajak, Keadilan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor pada Pemerintah Daerah Kota Kupang Made Denny Oktariyana; Fransiskus Marlon Reu; Olivia Latumahina
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i2.7894

Abstract

This research aims to determine the effect of Tariffs, Tax Justice and Tax Sanctions on taxpayer compliance. This research uses a quantitative approach, this research was conducted at the Kupang City Regional Government. The Regional Government of Kupang City has a problem related to the number of motor vehicle tax arrears which is increasing every year, in 2022 it will record arrears of 114,571, namely 44% of the total 258,824 registered vehicles. This is due to a lack of taxpayer awareness which causes regional income revenues to not be absorbed optimally. The sampling method used the incidental sampling method, so that a sample of 100 respondents was obtained. This research data was collected using a questionnaire which was then processed using multiple linear regression analysis tests with the help of SPSS version 22. The results of the research stated that Partial Tax Rates had a positive and significant effect on Motor Vehicle Taxpayer Compliance. Tax rates partially have a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions partially have a positive and insignificant effect on Motor Vehicle Taxpayer Compliance.
Tantangan dalam Meningkatkan Kepatuhan Wajib Pajak UMKM di Kota Kupang Made Denny Oktariyana; Thobias E. D. Tomasowa; Olivia Latumahina; Ni Putu Dessy Eka Aryani
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11541

Abstract

This study aims to analyze the effect of the level of tax understanding, digitalization of tax services, and tax sanctions on taxpayer compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kupang City. This quantitative study uses a survey method with a questionnaire distributed to 100 MSME taxpayers registered at the Kupang Pratama Tax Service Office (KPP), have a turnover of not more than 4.8 billion, and use digitalization of tax services. The sampling technique used is accidental sampling. Data were analyzed using multiple linear regression. The results of the study indicate that partially, the level of tax understanding, digitalization of tax services, and tax sanctions have a significant positive effect on MSME taxpayer compliance. In addition, simultaneously, the three independent variables also have a significant effect on MSME taxpayer compliance. This study implies the importance of increasing tax understanding, optimizing digitalization of tax services, and effective enforcement of tax sanctions in increasing MSME taxpayer compliance in Kupang City.
Analisis Faktor-Faktor Penetapan Harga Jual UMKM Baju Tenunku by Aldi Wibowo Didaktus Febrino Dhae; Made Denny Oktariyana; Thobias E. D. Tomasowa
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.12961

Abstract

This research aims to analyze the internal and external factors that influence pricing decisions at the MSME Baju Tenunku by Aldi Wibowo. This study uses a descriptive approach. Quantitative descriptive analysis was conducted by calculating Cost-Based Pricing for eight product types, while qualitative methods were used to identify other determining factors. The results show that Cost-Based Pricing is the primary method applied. Dominant internal factors include the production cost structure (raw materials, labor, overhead), design complexity, and the cultural value embedded in the woven fabrics. Significant external factors are market trends, consumer demand, and competitor pricing. It was found that this MSME applies a varied markup ranging from 30% to 50%, adjusted based on difficulty level, aesthetic value, and market segmentation. In conclusion, Baju Tenunku does not purely use one method but rather integrates a cost-based pricing approach with value-based pricing. The final selling price reflects not only production costs and profit margins but also the cultural value, exclusivity, and local identity of the product, thereby creating a competitive and sustainable pricing strategy.
Budget Transparency in Indonesia Case: Implications for Economic Performance and Growth Donny Teguh Santoso Junias; Made Denny Oktariyana
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1045

Abstract

Purpose – This study investigates the role of budget transparency in enhancing economic performance and growth in Indonesia. It specifically examines how informational openness in public financial management influences government accountability and economic outcomes, measured by Gross Domestic Product and per capita income growth. Design/methodology/approach – This research employs a quantitative approach using pooled statistical data. The analysis integrates the International Budget Partnership’s Open Budget Index 2006-2024 with national economic indicators obtained from the Central Bureau of Statistics and the Ministry of Finance of the Republic of Indonesia. The constructs were analyzed using multiple regression analysis. Finding/Results – The results demonstrate that greater budget transparency has a positive and significant impact on economic performance and economic growth. Transparency is identified as an essential mechanism for optimizing resource allocation and fostering fiscal responsibility. Originality/Value – This study contributes to the theoretical frameworks of Contingent Approach, Agency Theory, Governance Theory, and Economic Growth Theory by providing empirical evidence from the Indonesian context. It underscores that budget transparency is not merely an administrative requirement but a critical, strategic driver of sustainable economic development.
Pemberdayaan UMKM Melalui Optimalisasi Pengelolaan Stok Dan Promosi Digital Pada ILS Project I Kadek Bagiana; Ni Kadek Dinda Lestari Putri; Putu Ayu Anggya Agustina; Ni Luh Putu Uttari Premananda; Made Denny Oktariyana
Jurnal Dharma Jnana Vol. 5 No. 3 (2025): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan efisiensi operasional dan daya saing ILS Project UMKM penjualan sandal di Panjer, Denpasar melalui perbaikan praktik pengelolaan stok dan optimalisasi promosi digital. Metode yang digunakan meliputi observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Intervensi utama mencakup: (1) pelatihan pencatatan stok harian dan mingguan secara manual; (2) pemetaan kebutuhan pelanggan untuk penentuan kuantitas restock; (3) pembuatan serta aktivasi akun Google Maps dan media sosial sebagai kanal promosi. Hasil menunjukkan seluruh program terealisasi 100%, sistem pencatatan stok berjalan, akun Google Maps aktif, dan kanal media sosial berfungsi untuk meningkatkan jangkauan pemasaran. Kegiatan ini menegaskan bahwa praktik manajemen persediaan yang sederhana namun disiplin, dikombinasikan dengan pemasaran digital berbasis lokasi, mampu memperkuat keberlanjutan usaha UMKM.
Co-Authors Anantawikrama Tungga Atmadja,SE,Ak.,M. . Aryani, Ni Putu Dessy Eka Christian Timotius Peilouw Dhae, Didaktus Febrino Didaktus Febrino Dhae Donny Teguh Santoso Junias Elim, Meyulinda Aviana Eugenia H. P. Tanan Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . I Kadek Bagiana I Putu Indra Permana Imelda Asnat Verowati Lo’o Junias, Donny Teguh Santoso Latumahina, Olivia Luh Putu Ekawati Naiola, Fransiscus Nicodemus Ni Kadek Dinda Lestari Putri Ni Luh Putu Uttari Premananda Ni Putu Dessy Eka Aryani Ni Wayan Yulianita Dewi Olivia Latumahina Putu Ayu Anggya Agustina Reinamah, Clara Reinamah, Clara Margilina Reu, Fransiskus Marlon Sri Endar Utami Thobias E. D. Tomasowa Tomasowa, Thobias E. D. Vidory Mandala