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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi MIX : Jurnal Ilmiah Manajemen (JRAMB) Jurnal Riset Akuntansi Mercu Buana Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis Terapan Jurnal Ilmiah Manajemen dan Bisnis SOLUSI WIDYA MANAJEMEN Akubis: Jurnal Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Advances in Global Economics and Business Journal Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JISOS: Jurnal ilmu sosial Jurnal Manajemen Widya Amerta Journal of International Conference Proceedings Asian Journal of Management Analytics APLIKATIF: Journal of Research Trends in Social Sciences and Humanities Journal of Applied Accounting Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Harapan Bangsa Javanologi: International Journal of Javanese Studies Semar : Jurnal Sosial dan Pengabdian Masyarakat Media Akuntansi Perpajakan Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Jurnal Abdi Citra Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Help: Journal of Community Service SENEMA Harmoni Economics: International Journal of Economics and Accounting
Desak Ayu Sriary Bhegawati
Universitas Mahasaraswati Denpasar
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh Modal Kerja, Penggunaan E-commerce, dan Efektivitas Sistem Pengendalian Internal Terhadap Pendapatan Pelaku UMKM di Kota Denpasar Desak Made Sukarnasih; Ni Luh Novi Sukmawati; I Nyoman Gede Arya Diatmika; I G A Desy Arlita; Desak Ayu Sriary Bhegawati
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 8 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i8.3997

Abstract

UMKM juga merupakan fondasi pertumbuhan ekonomi kerakyatan, yang dapat mengurangi masalah ketimpangan pendapatan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana modal kerja, penggunaan e-commerce, dan efektivitas sistem pengendalian internal, secara parsial dan simultan, mempengaruhi pendapatan pelaku UMKM. Informasi untuk penelitian ini akan dikumpulkan dengan metodologi kuantitatif menggunakan kuesioner yang disesuaikan dengan jumlah sampel sebanyak 100 partisipan. Uji validitas, uji reliabilitas, uji F, uji t, analisis regresi linier berganda dan uji hipotesis klasik adalah beberapa prosedur analisis data yang digunakan. Berdasarkan hasil penelitian, pendapatan pelaku UMKM terbukti secara signifikan didorong oleh modal kerja, penggunaan e-commerce dan efektivitas sistem pengendalian internal. Faktor-faktor tambahan yang secara signifikan meningkatkan pendapatan termasuk modal kerja dan penggunaan e-commerce.
Pengaruh Tarif Pajak Progresif, Kualitas Pelayanan, Sanksi, Kesadaran, Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Bhegawati, Desak Ayu Sriary; Verawati, Yenny; Widyantari , Gusti Ayu Ratih
Journal of Applied Accounting Vol 2 No 1 (2023): Juni
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.215 KB) | DOI: 10.52158/jaa.v2i1.522

Abstract

One of the most serious problems for economic policy makers is boosting taxpayer compliance rates. Non-compliance in paying motor vehicle taxes is of course a problem every year in almost all districts in Bali. Taxpayer compliance is influenced by various factors, one of which is progressive tax. Progressive taxes are expected to increase regional revenues. In addition to progressive taxes, service quality, sanctions, awareness, and tax knowledge can also trigger an increase in regional income. This study aims to determine the effect of progressive tax rates, service quality, sanctions, awareness, and tax knowledge on motor vehicle taxpayer compliance. The population in this study were all taxpayers at the UPTD Services and Retribution of the Province of Bali in Denpasar City so that a sample of 100 taxpayers was obtained using accidental sampling data determination techniques. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that progressive tax rates have a negative effect on motor vehicle taxpayer compliance at the UPTD Service and Retribution of the Province of Bali and service quality, sanctions, awareness, and tax knowledge have a positive effect on motor vehicle tax compliance at the UPTD Service and Retribution Province of the Province. Bali. This research can provide information about progressive tax rates, service quality, sanctions, awareness, and tax knowledge of motor vehicle taxpayer compliance, because this can affect increasing local revenue. Keywords: Progressive Tax Rates, Service Quality, Sanctions, Awareness , And Tax Knowledge
BISNIS PRODUK SALAD BUAH “LOESTY KITCHEN” SEBAGAI SNACK ALTERNATIF SEJAK MASA PANDEMI COVID-19 Desak Ayu Sriary Bhegawati; Desak Made Sukarnasih; Dewa Ayu Kadek Pramita
SEMAR : Jurnal Sosial dan Pengabdian Masyarakat Vol. 1 No. 2 (2023): Semar : Jurnal Sosial dan Pengabdian Masyarakat
Publisher : CV. Kalimasada Group

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

Abstract

In order to retain excellent health, people should make eating nutritious meals a habit.A healthy alternative to eating is fruit salad. Even more, it can both prevent and treat a variety of illnesses. The firm runs the danger of having low-quality or broken ingredients since they are not durable, which would have an influence on the items' quality and lead to fewer people buying fruit salad. The continuing Covid-19 outbreak has marginally slowed the food industry's expansion. Due to limitations on community activities during the pandemic, many SMEs have gone out of business or closed, which has an impact on income, namely a decline in company turnover.This product's marketing strategy includes both direct marketing and the use of social media to spread awareness among consumers and the general public. In order to identify and assess the degree of strengths, weaknesses, opportunities, and threats that business actors may encounter in operating their businesses, SWOT analysis is crucial in the development and management of company operations. On the other side, business owners might benefit from these chances by using digital marketing or online sales. Utilizing internet sales can considerably assist MSME players in overcoming a variety of difficulties during the Covid epidemic.
FINANCIAL MANAGEMENT OF INDIGENOUS VILLAGES IN LUWUS VILLAGE BATURITI TABANAN BALI Sukarnasih, Desak Made; Wulandari, Ni Made Desi; Bhegawati, Desak Ayu Sriary
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17125

Abstract

There are administrative and urban villages in Bali province. Together with administrative villages, it also has customary villages, which are settlements that retain the ancient autonomy of the area. The Tri Hita Karana element is one of the ancient village's distinguishing characteristics. The purpose of this study is to ascertain how Luwus Village, Baturiti Tabanan, and customary village Financial Management are impacted by Accountability, Transparency, and Tri Hita Karana. Using the census approach, this research is a quantitative study with a population of 36 people from the Traditional Village Management, Prajuru, and Kelian Banjar of Luwus Village, Baturiti Tabanan. Based on the significance of the statistical test results, the study's findings suggest that Tri Hita Karana, Accountability, and Transparency have a favorable and substantial impact on Financial Management. Keywords: Financial Management; Accountability; Transparency ; Tri Hita Karana
PENINGKATAN KAPASITAS KUALITAS DAN PEMBERDAYAAN SUMBER DAYA MANUSIA DI DESA JATILUWIH Utami, Ni Made Satya; Bhegawati, Desak Ayu Sriary; Skolastika, I Made Perdana
Jurnal Abdi Citra Vol. 1 No. 2 (2024): Jurnal Abdi Citra Volume 1 Nomor 2 Agustus Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i2.104

Abstract

Jatiluwih, recognized as a UNESCO World Cultural Heritage site in 2012, attracts significant tourist attention. Despite its burgeoning development, the village faces challenges due to a lack of adequately trained human resources. Predominantly, educational attainment in the village is restricted to the secondary level, which limits management knowledge and skills among the residents. The Participatory Rural Appraisal (PRA) method, which involves engaging community groups in the examination of rural conditions, has been employed to address these challenges. This approach seeks to empower non-productive groups to enhance the overall capacity, knowledge, skills, and well-being of Jatiluwih's community, thereby fostering sustainable human resource development and improved socio-economic conditions.
The Effect of Credit Procedures, and Credit Interest Rates on the Decision to Take Credit at Commercial Banks in MSMEs in Bali Sukarnasih, Desak Made; Bhegawati, Desak Ayu Sriary
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 01 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : September-November
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.877

Abstract

This study examines the impact of interest rates and credit procedures on MSMEs' decisions to take loans from commercial banks. Using regression analysis, the research tests hypotheses with a sample of 100 MSMEs in Bali, selected from a population of 15,332 MSMEs using the Slovin method. Data was collected through a survey of MSMEs that had applied for or considered commercial bank loans in 2023. Results show that credit procedures have a positive and significant influence on MSMEs' loan decisions, while interest rates do not significantly affect their choices. These findings indicate that MSMEs prioritize the efficiency and ease of credit processes over interest rate considerations. The study highlights the importance of streamlining credit procedures to enhance financing access for MSMEs and recommends further research into other factors that may influence MSMEs' credit decisions. This research contributes to understanding the dynamics of MSME financing in the context of Bali's economic landscape.
The Determinants of Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange Bhegawati, Desak Ayu Sriary; Rustiarini, Ni Wayan; Widyantari, Ida Ayu Putu Surya; Made Ariandini, Ida Ayu; Listya Dewi, Ni Kadek
Journal of International Conference Proceedings Vol 7, No 2 (2024): 2024 ICSM Thailand & AIC Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i2.3447

Abstract

Benefit control is an issue in an association that begins from the fighting of the importance between the proprietor and the director. Powerless oversight and following withinside the association will simplify it for supervisors to play out the income control. In this manner, an organization administration system is needed to regulate the acts of profit control. This investigation focuses to check and accomplish observational verification of the effect of organization length, institutional possession, fair-minded officials, and the leading group of directors on profit control. The general population on this examination are creation organizations listed at the Indonesia Stock Exchange withinside the 2021-2023 period. Assurance of the example of the utilization of purposive inspecting approach and got upwards of 42 examples of creating organizations. The old-style presumption investigation, the integrity of the sound investigation, and more than one direct relapse assessment are the reality evaluation methods used. The effects confirmed that fair magistrates, a leading body of managers, and changeable institutional possession had little bearing on profit control. Organizational length and review of advisory group characteristics afterward have a horrifying impact on income control.
Peningkatan Produktivitas UMKM Mille Crepes “Kirimi Dessert” Desak Made Sukarnasih; Dewa Ayu Kadek Pramita; Desak Ayu Sriary Bhegawati
Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Vol. 2 No. 1 (2025): Januari: Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/aksinyata.v2i1.1013

Abstract

The COVID-19 pandemic has had a significant impact on the Small and Medium Enterprises (SMEs) sector, including Kirimi dessert, a home store located on Jalan Noja I, Kesiman Petilan Village, Denpasar. This study aims to identify problems and provide solutions for Kirimi dessert MSMEs in facing challenges during the pandemic. The business, which focuses on making mille crepes and various desserts, faces several main obstacles such as limited production space, inability to fulfil orders when demand is high, and lack of promotion and personal branding. The research methodology used a qualitative approach through interviews and discussions with the business owner. The solutions offered include the development of MSME innovation, business expansion, and increased promotion through logo design, packaging, and social media optimisation. The implementation of this solution is expected to help MSMEs increase market reach and sales during the COVID-19 pandemic.
Analisis Determinan Kepatuhan Membayar Pajak (Studi Pada Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Gianyar Bhegawati, Desak Ayu Sriary; Mendra, Ni Putu Yuria; Suastini, Ni Luh
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 6 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (2024)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2233

Abstract

Pajak adalah kontribusi yang diberikan oleh warga negara kepada kas negara, yang digunakan untuk mendanai pengeluaran publik. Untuk meningkatkan penerimaan pajak, pengetahuan dan kepatuhan wajib pajak sangat penting. Penelitian ini mengevaluasi dampak kewajiban moral, sanksi pajak, kesadaran wajib pajak, kualitas pelayanan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak pada pajak kendaraan bermotor di Kantor Samsat Gianyar. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Populasi penelitian mencakup 430.473 wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Gianyar, dengan pengambilan sampel menggunakan teknik accidental sampling sejumlah 100 responden. Pengumpulan data dilakukan melalui kuesioner terstruktur, yang selanjutnya dianalisis menggunakan regresi linier berganda untuk menguji pengaruh variabel independen terhadap kepatuhan wajib pajak. Hasil penelitian menunjukkan bahwa meskipun komitmen moral dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan, namun kesadaran wajib pajak, kualitas pelayanan, dan sanksi perpajakan berpengaruh positif terhadap kepatuhan. Penelitian selanjutnya dapat menambahkan variabel lain untuk mengukur Tingkat kepatuhan
MENINGKATKAN PENGAWASAN TERHADAP KREDIT MACET SERTA PEMASARAN PRODUK KOPERASI SIMPAN PINJAM BHUWANA SARDULA DI TENGAH PANDEMI COVID-19 Desak Ayu Sriary Bhegawati; Ni Luh Krisnayanti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

KSP Bhuwana Sardula merupakan salah satu koperasi yang bergerak dalam unit usaha simpan pinjam yang beralamat di Jalan Bypass Dharmagiri, Desa Bitera, Kec.Gianyar, Kab. Gianyar. KSP. Bhuwana Sardula bergerak dalam usaha simpan pinjam yang mana menghimpun dana dari anggota dalam bentuk simpanan dan menyalurkannya kepada anggota lainnya dalam bentuk pinjaman. Namun munculnya wabah covid-19 pada Maret 2019 lalu membuat koperasi mengalami penurunan aktivitas operasional terutama dalam penanganan kredit akibat debitur yang terkena dampak pandemi covid 19 tidak mampu memenuhi kewajibannya dalam membayar angsuran setiap bulannya serta masih lemahnya pemasaran terhadap produk koperasi sehingga tidak banyak masyarakat yang tahu manfaat apa yang akan didapatkan dari adanya produk tersebut. Adapun tujuan dari dibuatnya proposal kegiatan ini adalah untuk membantu mencarikan solusi terhadap permasalahan yang dihadapi oleh mitra serta membantu mitra untuk meningkatkan promosi produk-produk koperasi sehingga dengan banyaknya aktivitas masyarakat di sosial media dapat menjadi peluang besar bagi koperasi untuk mengenalkan produknya kepada masyarakat.
Co-Authors Agustina, Made Dian Putri Anak Agung Sagung Istri Pramanaswari Anik Yuesti Desak Made Sukarnasih Desak Made Sukarnasih Desak Made Sukarnasih Desak Made Sukarnasih Dewa Ayu Kadek Pramita I G. A. Desy Arlita I Gusti Ayu Agung Janur Ratna Sari I Kadek Bagiana I Komang Edi Setiawan I Made Perdana Skolastika I Nyoman Agus Wahyu Anggara I Nyoman Gede Arya Diatmika I Putu Angga Baskara I Putu Yoga I Wayan Tegar Baskara I Wayan Vikky Ramanda Putra Ida Ayu Nyoman Yuliastuti Listya Dewi, Ni Kadek Luh Pande Eka Setiawati Luh Pande Eka Setiawati M Doni Permana Putra Made Ariandini, Ida Ayu Made Santana Putra Adiyadnya Ni Luh Gede Putu Purnawati Ni Luh Krisnayanti Ni Luh Novi Sukmawati Ni Luh Putu Indri Setianingsih Ni Made Indah Purwitasari Ni Made Satya Utami Ni Nyoman Ari Novarini Ni Nyoman Ayu Srilaksmi Ni Putu Yuria Mendra Ni Wayan Amara Dewi Ni Wayan Rustiarini Ni Wayan Sumiantari Pande Ketut Ribek PANDE, Dinda Samhita Pramita, Dewa Ayu Kadek Prananta, Nyoman Gede Wimana Purnami, Anak Agung Sri Putu Ayu Meidha Suwandewi Putu Dilla Candra Dewi Putu Kepramareni Putu Ledyari Noviyanti Skolastika, I Made Perdana Suastini, Ni Luh Trisnayanti, Anak Agung Ketut Widyantari , Gusti Ayu Ratih Widyantari, Ida Ayu Putu Surya Wulandari, Ni Made Desi Yenny Verawati