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All Journal Juara: Jurnal Riset Akuntansi Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Community Services Journal (CSJ)
Rini, I Gusti Ayu Intan Saputra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Bangli Arini, Ni Komang; Rini, I Gusti Ayu Intan Saputra; Datrini, Luh Kade; Yoga, I Gusti Agung Prama
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 2 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.2.2023.199-209

Abstract

The aim of this research is to obtain empirical evidence regarding the factors that influence motor vehicle tax compliance in Bangli Regency. The number of samples used in this research was 100 respondents with the sample determination method using a random sampling method on two-wheeled motor vehicle taxpayers who came from Bangli Regency and were registered to pay motor vehicle tax at the Bangli SAMSAT Office. Data collection was carried out by distributing questionnaires in the form of a Google form. The data analysis technique was carried out using Moderated Regression Analysis. Based on the results of the analysis carried out, it shows that tax knowledge, taxpayer awareness and tax sanctions have a positive effect on motor vehicle taxpayer compliance, and tax socialization is able to strengthen the influence of taxpayer knowledge, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance at the Office. SAMSAT Bangli Regency.
Pemberdayaan Masyarakat Dalam Pengelolaan Sampah Plastik Pada Desa Peliatan, Kecamatan Ubud, Kabupaten Gianyar, Bali Rini, I Gusti Ayu Intan Saputra; Putra, I Nyoman Gede Maha
Community Service Journal (CSJ) Vol. 6 No. 2 (2024)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.6.2.2024.107-119

Abstract

Sampah plastik menjadi permasalahan yang dihadapi oleh masyarakat. Selama ini, sampah plastik dikumpulkan bergabung dengan sampah jenis lain dan langsung dibuang ke Tempat Pembuangan Akhir (TPA) melalui truk sampah yang dikelola secara mandiri oleh banjar. Hal ini juga terjadi dan menjadi masalah pada Desa Peliatan yang dijadikan sebagai mitra Pengabdian kepada Masyarakat (PkM) dengan skema Program Kemitraan Masyarakat ini. Sampah di desa mitra dikumpulkan tanpa dipilah dan langsung dibuang melalui truk sampah yang dikelola secara mandiri oleh masyarakat setempat. Meningkatnya aktivitas menyebabkan bertambahnya timbulan sampah, sementara daya angkut truk dan daya tampung TPA semakin terbatas sehingga muncul kekhawatiran akan tidak tertanggulangi. Melalui PkM ini, dilakukan upaya untuk memberdayakan masyarakat agar memiliki kemampuan untuk melakukan pengelolaan sampah secara mandiri. Solusi yang dilakukan adalah membentuk tata kelola bank sampah secara mandiri oleh masyarakat di tingkat banjar. Untuk mewujudkan hal tersebut perlu dilakukan beberapa hal meliputi: penyusunan prosedur operasional standar (SOP) pengelolaan sampah; sosialisasi pemisahan sampah kepada masyarakat; pembentukan tata kelola dan kelembagaan bank sampah; peningkatan kapasitas anggota tim bank sampah; uji coba (pilot project) bank sampah; dan penyempurnaan prosedur operasional standar (SOP) pengelolaan sampah.
Faktor-Faktor Penentu Kualitas Laporan Keuangan Pemerintah Daerah Gianyar Rini, I Gusti Ayu Intan Saputra; Yulianti, Ni Putu Mirta
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9016

Abstract

This research aims to obtain empirical evidence regarding the influence of variables government accounting standards, accounting information systems, of internal control systems, organizational commitment, and good governance on the quality of the Gianyar Regency Regional Government's financial reports. The data in this research is primary data using questionnaire data collection techniques. This research is quantitative research with hypothesis testing. The sampling method used purposive sampling, with a sample of 100 respondents from a population of 25 OPDs (Regional Apparatus Organizations) in Gianyar Regency. Based on the results of data processing using multiple linear regression analysis techniques, it is proven that the variables of government accounting standards, accounting information systems, internal control systems, organizational commitment, and good governance, have a positive effect on the quality of the Gianyar Regional Government's financial reports.
Pengaruh Ekspektasi Pendapatan, Teknologi E-Commerce, dan Penggunaan Sistem Informasi Akuntansi Terhadap Keputusan Berwirausaha di Masa Pandemi Covid-19 Astari, Ni Putu Evi; Rini, I Gusti Ayu Intan Saputra; Dewi, I Gusti Ayu Ratih Permata
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 198-203
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.198-203

Abstract

This research aims to identify the influence of income expectations, e-commerce technology, and the use of AIS on entrepreneurial decisions during the COVID-19 pandemic. The population in the research is students of the Faculty of Economics and Business at UNMAS Denpasar, UNHI, National Learning University, Warmadewa University, Mahendradata University, and Ngurah Rai University, class of 2019, with 98 respondents as the sample. The data analysis method used in this research is Multiple Linear Regression. Based on the research results, it can be seen that: income expectations have a positive effect, e-commerce technology has a positive impact, and the use of AIS has a positive effect on entrepreneurial decisions. Recommendations that can be given are that Private Universities in Denpasar City can improve student entrepreneurial decisions by increasing income expectations, e-commerce technology, and the use of accounting data systems.
Co-Authors Arini, Ni Komang Astari, Ni Putu Evi Datrini, Luh Kade I Gusti Ayu Ratih Permata Dewi I Nyoman Gede Maha Putra Yoga, I Gusti Agung Prama Yulianti, Ni Putu Mirta