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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 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
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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Peningkatan Produktivitas Usaha Tanaman Hias Di Kota Denpasar Desak Ayu Sriary Bhegawati; Desak Made Sukarnasih; Luh Pande Eka Setiawati; Dewa Ayu Kadek Pramita
Jurnal Pengabdian Harapan Bangsa Vol. 1 No. 1: Januari 2023
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.895 KB) | DOI: 10.56854/jphb.v1i1.40

Abstract

Tanaman hias merupakan tumbuhan yang biasa ditanam orang sebagai hiasan.. Plantamory merupakan usaha dagang tanaman hias yang berlokasi di Jl. Narakusuma No. 5F. Denpasar, Bali. Tanaman hias yang dijual di tempat ini adalah kaktus, succulent, lucky bamboo, monstera, kokedama, dan hydroponic. Dimana tanaman hias ini dikemas menggunakan pot keramik dengan berbagai pilihan warna dan bentuk yang menarik. Permasalahan dalam berbisnis tanaman hias khususnya pada masa pandemi COVID-19 ini tingginya persaingan antar sesama pengusaha tanaman hias, karena di masa pandemi ini menjadi tren dikalangan masyarakat sebagai hobi baru untuk menghabiskan waktu luang di tengah pandemic. Tingginya permintaan terhadap tanaman hias menyebabkan meningkatnya produktivitas dari pelaku tanaman hias. Kenaikan ini dipengaruhi oleh gaya hidup masyarakat yang kini lebih sering berada di rumah, sehingga mempunyai banyak waktu luang untuk menata tanaman di halaman rumah. Permasalahan lain yang dihadapi oleh pengusaha tanaman hias adalah sulitnya perawatan yang diperlukan tanaman hias.
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP Desak Ayu Sriary Bhegawati; Anik Yuesti; I Gusti Ayu Agung Janur Ratna Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.116-126

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.
Pengaruh Profitabilitas, Likuiditas, Kualitas Audit, Corporate Governance dan Ukuran Perusahaan terhadap Penghindaran Pajak I Nyoman Agus Wahyu Anggara; Yenny Verawati; Desak Ayu Sriary Bhegawati
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6892

Abstract

This study aims to analyze the effect of profitability, liquidity, audit quality, corporate governance and company size on tax evasion. The sample used is 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Determination of the sample using purposive sampling technique. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that the variable profitability, audit committee and firm size have a positive effect on tax evasion. While the audit quality variable has a negative effect on tax evasion. And the variable liquidity and independent commissioners have no effect on tax evasion. For further research, this research can be developed using other variables that have an influence on tax evasion.
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.
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 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 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 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