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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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Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Barat Dengan Sanksi Pajak Sebagai Variabel Moderasi Yuesti, Anik; Prananta, Nyoman Gede Wimana; Bhegawati, Desak Ayu Sriary
Media Akuntansi Perpajakan Vol 7, No 1 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i1.6126

Abstract

Tax is a mandatory contribution owed to the State by an individual or a coercive entity based on the law which does not receive direct compensation. Tax compliance is the most important thing for all countries, both developed and developing countries. This study aims to examine the effect of service quality, taxpayer awareness, tax socialization, and tax rates on taxpayer compliance at the West Denpasar Pratama Tax Office with tax sanctions as a moderating variable.The method of determining the sample in this study is the accidental sampling method and uses the Slovin formula to get the number of 100 people. The analytical tool used Moderated Regression Analysis.The results showed that service quality, taxpayer awareness, tax socialization, and tax rates had a positive effect on individual taxpayer compliance. Tax sanctions are able to moderate the effect of service quality, taxpayer awareness, tax socialization, and tax rates on individual taxpayer compliance.
EFFECT OF PRODUCT INNOVATION AND ENTREPRENEURIAL ORIENTATION ON COMPETITIVE ADVANTAGE IN THE COCONUT SHELL CRAFT INDUSTRY IN KARANGASEM REGENCY Bhegawati, Desak Ayu Sriary; Yuliastuti, Ida Ayu Nyoman
Jurnal Ilmiah Manajemen & Bisnis Vol 4 No 1 (2019)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.049 KB)

Abstract

Effect of Product Innovation and Entrepreneurial Orientation on Competitive Advantage in the Coconut Shell Craft Industry in Karangasem Regency. Usaha Kecil Menengah (UKM) memiliki kelebihan dalam mempertahankan usahanya dari krisis ekonomi, namun sebagian besar usaha kecil terkena dampak buruk dari krisis ekonomi tersebut. Untuk bisa menghadapi persaingan tersebut industri kecil menengah (UKM) harus memiliki keunggulan bersaing agar usahanya bisa berkembang dan terus bertahan. Keunggulan bersaing dapat diciptakan dengan diterapkannya orientasi kewirausahaan pada jiwa pelaku usaha dan mampu menciptakan inovasi produk sebagai nilai tambah dari produk yang dihasilkan. Tujuan dari penelitian ini adalah mengetahui pengaruh orientasi kewirausahaan dan inovasi produk terhadap keunggulan bersaing pada industri kerajinan batok kelapa. Penelitian ini dilakukan di Kabupaten Karangasem dengan jumlah populasi industri batok kelapa sebanyak 181 unit usaha. Sampel ditentukan dengan menggunakan metode slovin yaitu sebanyak 64 unit usaha, dan teknik analisis yang digunakan adalah dengan regresi linier berganda. Hasil pengujian hipotesis pada penelitian ini menunjukkan bahwa inovasi produk berpengaruh positif dan signifikan terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Sedangkan orientasi kewirausahaan tidak berpengaruh terhadap keunggulan bersaing pada industri batok kelapa di Kabupaten Karangasem. Hal ini berarti inovasi produk tetap dilakukan untuk menciptakan produk atau desain produk yang baru dan lebih menarik dalam menjaga keunggulan bersaing. Orientasi kewirausahaan bukan merupakan faktor yang dapat mempengaruhi keinginan keunggulan bersaing bagi UKM produk industri kerajinan batok kelapa di Kabupaten Karangasem, karena dilihat dari kondisi kemampuan pengrajin yang terbatas, dan perlu ditingkatkan keahliannya. Selain itu tindakan pengrajin batok kelapa tidak melihat sisi keuntungan usaha,tetapi berorientasi pada usahanya agar tetap bertahan.Kata kunci: inovasi produk, orientasi kewirausahaan, keunggulan bersaing, industri kerajinan batok kelapa
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Pajak Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Pramanaswari, AA Sagung Istri; Desak Ayu Sriary Bhegawati; I Kadek Bagiana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.86

Abstract

The point of this study is to find out how liquidity, revenue, debt, and the size of the company affect tax management.  Liquidity, revenue, debt, and company size are some of the independent factors. Tax management is the dependent variable.  This study examined manufacturing companies listed on the Indonesia Stock Exchange that are part of the Consumer Goods Industry Sector and the Pharmaceutical Subsector. Companies that make medicine market goods are important to modern problems in tax management.  Purposive sampling was used by the researcher to choose the group that was used to analyze the study.  For this type of study, numerical data is used, specifically the financial records of industrial companies traded on the Indonesia Stock Exchange from 2019 to 2023. The researchers got the data they used from the Indonesia Stock Exchange (IDX) through www.idx.co.id, which is the main website of the Indonesia Stock Exchange.  A linear regression test was used to look at the data and to test the theory of this study.  There is a traditional assumption test that is done before the regression is used.  The study's findings show that cash and leverage have good impact for income tax management.  Meanwhile, making money and the size of the business harm tax management.  
ANALISIS FUNGSI INTERMEDIASI DAN RISIKO KREDIT MACET (STUDI KASUS PERBANDINGAN BANK UMUM DAN BPR) DI PROVINSI BALI Desak Ayu Sriary Bhegawati
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.22-31

Abstract

The development of economy indonesian does not get separated from the role of the government, in the financial sector institutions, and the business operators.Monetary wisdom as one part of this superior wisdom have an important role in meeting of the bank in realizing an objective of national development.Economic development in a country very much dependent on the development of dynamic and real contribution of the country banking sector. Bank is a a financial institution that has a duty as an intermediary finances between the sides parties who have these surplus funds with the party who deficit of funds.Intermediation function run by banking institutions participate as an agent in the accelerated development and to increase economic growth and become better at public welfare.Naturally bank able to perform intermediation function with a deal with different types of borrowers and regulatory framework institutional and appropriate, banks have better preparations in the face of asymetric information.Non performing loan is the ratio use for measures the bank in managing risk repayment failure by the debtor.The lower the percentage of Non Performing Loan, then the bank will experience advantage, but if the percentage of non performing loan of the increasing, the banks will be a loss.Intermediation function (Loan to Depocit Ratio) there are differences between commercial banks (Loan to Depocit Ratio) and BPR (Loan to Depocit Ratio) in bali, this indicates of Public Credit Bank more capable of carries on the intermediation function. The Public Credit Bank better able to intermediation function.The value of Non Performing Loans to outstanding loans Commercial Bank and Public Credit Bank in bali there was a gap in it is seen of the value Non Performing Loans to outstanding loans Public Credit Bank higher than the commercial, as by Loan to Depocit Ratio of higher Public Credit Bank than the Commercial Bank. Keywords : Commercial Bank, Public Credit Bank, Loan to Deposit Ratio,and Non Performing Loans
BEBERAPA FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA Desak Ayu Sriary Bhegawati; Ni Putu Yuria Mendra
KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 1 (2021): 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.13.1.2021.105-112

Abstract

Struktur modal merupakan hal utama komponen perusahaan disebabkan oleh pemakaian sumber dana yang efisien baik di dalam maupun di luar perusahaan. Industri makanan dan minuman termasuk salah satu perusahaan yang berdaya saing tinggi di masyarakat, pelitian ini memberikan fungsi pengaruh profitabilitas, ukuran perusahaan, dan struktur aktiva terhadap struktur modal. Objek dilakukan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penelitian ini menggunakan sampel dengan total 19 perusahaan dengan menggunakan cara pengambilan sampel purposive sampling. Regresi linier berganda sebagai metode analisis data yang dipakai sehingga memperoleh hasil struktur modal dipengaruhi secara positif oleh profitabilitas dan struktur aktiva, sedangkan ukuran perusahaan tidak memberikan pengaruh pada stuktur modal.
KUALITAS PELAYANAN DAN STRATEGI PEMASARAN TABUNGAN, SIMPANAN BERJANGKA, KREDIT KOPERASI SIMPAN PINJAM KARYA CITRA MANDIRI Desak Ayu Sriary Bhegawati; Ni Nyoman Ayu Srilaksmi; Dewa Ayu Kadek Pramita
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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

Abstract

Kegiatan ini dilakukan di Koperasi Karya Citra Mandiri, sebuah lembaga yang bergerak dalam bidang penyimpanan dan penyaluran dana dengan tujuan untuk mengoptimalkan kualitas pelayanan dan strategi pemasaran Tabungan, Tabungan berjangka, dan kredit dalam meningkatkan kualitas pelayanan untuk mencapai kepuasan nasabah. Metode pelaksanaan dilakukan dengan melakukan pelatihan terhadap karyawan dalam meningkatkan kepuasan nasabah dan strategi pemasaran serta pembuatan media sosial sebagai media promosi. Hasil dari program ini menunjukan bahwa kurangnya pelatihan karyawan dan penerapan SOP yang belum optimal menjadi faktor utama permasalahan. Oleh karena itu, diperlukan pelatihan karyawan, penerapan SOP yang jelas, serta pengembangan pemasaran digital agar kualitas pelayanan dan kepuasan nasabah dapat meningkat secara berkelanjutan.
Monetary Aspect of Linkage to Improve Social Life in Javanese Community Bhegawati, Desak Ayu Sriary; Purnami, Anak Agung Sri; Agustina, Made Dian Putri
Javanologi: International Journal of Javanese Studies Vol 5, No 2 (2022): Javanologi Volume 5 No. 2: June
Publisher : Pusat Unggulan Ipteks Javanologi Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/javanologi.v5i2.67963

Abstract

Monetary issues take an important part in human existence. Financial problems cover many areas in an individual's life, especially the social-social field. The monetary elements in public activities play an important role in determining the degree of social position of a person or group in their current state. In public activities there are several factors that affect a person's level of social position, namely certain financial elements, educational variables, innate elements, and individual work factors. However, in public activities in Indonesia, in general, the monetary element is the most interesting thing that can be used as a benchmark for one's economic welfare. An individual with a high level of abundance will have different ways of life and tendencies compared to an individual who is below the standard level. This social separation certainly has the impact of progress and setbacks in order to support the social life of the community.
The Effect Of Several Macroeconomic Variables On Stock Returns Of Manufacturing Companies in Indonesia Desak Made Sukarnasih; Desak Ayu Sriary Bhegawati
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.76

Abstract

This study aims to analyze the influence of macroeconomic factors consisting of inflation, rupiah exchange rate, and interest rates on stock returns of manufacturing companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research method uses a quantitative approach with multiple linear regression analysis. The research sample consists of manufacturing companies listed on IDX during the research period, selected using purposive sampling method. The results show that among the three macroeconomic factors studied, only the rupiah exchange rate has a significant influence on the stock returns of manufacturing companies. This is due to the characteristics of the manufacturing industry which has a high dependence on imported raw materials, so that exchange rate fluctuations directly affect the company's financial performance and stock returns. Meanwhile, inflation and interest rates did not show a significant effect on stock returns of manufacturing companies during the study period.
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