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PERCEPTION OF USER EASE, USER BENEFITS, ONLINE PAYMENT SYSTEM, AND MANUAL PAYMENT SYSTEM ON TAXPAYER COMPLIANCE Dewi, Ayu Alit Cita; Darma, Gede Sri
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.1.65-84

Abstract

This research tries to find out more deeply regarding Perceived User Ease, User Benefits, Online Payment Systems, and Manual Payment Systems for Taxpayer Compliance. The research location was conducted in the city of Denpasar with the number of samples used as respondents being 100 Taxpayer motorized vehicles. The data analysis technique used is SEM-PLS. The results of the study show that perceived user convenience has a positive and significant effect on the online payment system. Perceived User Ease has a positive and significant effect on the Manual Payment System. Perceived User Ease has a positive and significant effect on Taxpayer compliance. Perceived User Benefits have a positive and significant effect on increasing the Online Payment System. Perceived User Benefits have a positive and significant effect on increasing the Manual Payment System. Perception of User Benefits has a positive and significant effect on Taxpayer compliance. The Online Payment System has a positive and significant effect on taxpayer compliance. The Manual Payment System has a positive and significant effect on taxpayer compliance. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance in paying taxes. The Online Payment System is able to mediate in a positive and significant way the influence of perceived user benefits on taxpayer compliance. The Manual Payment System is able to mediate in a positive and significant way the influence of perceived user convenience on taxpayer compliance.
DETERMINANT INTENTION TO USE MERCHANT QRIS UMKM MICRO BANK BPD BALI Kemala, Gusti Ayu Diah Chandra; Darma, Gede Sri
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 1, No 2 (2017): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i3.10956

Abstract

The use of technology (QIRS) as a non-cash payment tool has been utilized by Micro MSMEs. Usefulness, Ease of Use, and Risk will influence the user's intention to use technology. This research aims to analyze the influence of perceived usefulness, perceived ease of use, and perceived risk on intentions to use QRIS Bank BPD Bali merchants which is moderated by user experience. This research took quantitative data using the MRA method with a total of 397 Micro MSMEs as respondents. The research results show that the variable perceived usefulness has no influence on the intention to use QRIS BPD Bali merchants, while perceived ease of use and perceived risk influence the intention to use QRIS BPD Bali merchants. Apart from that, user experience is not able to moderate the influence of perceived usefulness on the intention to use QRIS BPD Bali merchants. However, it is able to strengthen perceived ease of use and perceived risk which influence the intention to use QRIS BPD Bali merchants. 
Viral Marketing, Brand Ambassador, Online Consumer Review, Consumer Trust, and Purchase Decision Ni Wayan Ika Widyastuti; Gede Sri Darma
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6471

Abstract

The personal care and beauty industry is an industry in the chemical, pharmaceutical and traditional medicine industry sector that continues to grow consistently in Indonesia as a country that has the potential to become one of the top 5 largest economies in the world. This makes the competitive conditions in the skincare industry competitive, forcing business actors to make efforts to encourage consumers to make purchases on their brands. This study aims to test the effect of viral marketing, brand ambassadors, online consumer reviews and consumer trust on purchase decisions in skincare users. This study was conducted quantitatively on 180 respondents domiciled in Bali, Indonesia. The results of this study indicate that viral marketing and online consumer reviews do not have a significant influence on purchase decisions, while brand ambassadors and consumer trust do not have a significant influence on purchase decisions. This shows how important digitalization is as a consideration for consumers today.
Analysis Of Interest Preferences In Using the Agen46 Yuniartha, I Putu Ngurah Bagus; Darma, Gede Sri
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6444

Abstract

This study used a total of 115 respondents from customers who use Agen46 BNI who transact in the Bali and Nusa Tenggara regions. The goal is to find out the factors related to satisfaction with the use of the application. Hypothesis testing uses SEM (Structural Equation Modeling) analysis tools. The results found that the perception of application use has a positive and significant influence on belief and satisfaction, as well as the benefit factor on belief and satisfaction. In addition, belief has a positive and significant influence on satisfaction. Similarly, satisfaction with the interest in using also had a positive and significant relationship. But for mediating relationships, belief is not able to significantly mediate the relationship between use and satisfaction. The same results also apply to the relationship of belief mediation between benefits and satisfaction.
The Economic Implications of Sociodemographic Moderation on the Relationship Between Ethical Morals, Knowledge, and Tax Avoidance Prasetiyo, Heri; Darma, Gede Sri
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.6501

Abstract

This study aims to analyze the role of age, gender, and income in moderating the relationship between ethical morals and knowledge on tax avoidance. The research design uses a quantitative approac. Data collection involves primary data with a questionnaire instrument using a semantic differential scale with a 10-point score. The respondents in this study are MSME (Micro, Small, and Medium Enterprises) actors in the KPP Pratama Badung Utara region, totaling 130 individuals. Data is analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results show that, directly, ethical morals and knowledge have a positive and significant impact on tax avoidance. Age does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance. Gender does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance. Income does not significantly moderate the relationship between ethical morals and knowledge on tax avoidance.
Utilizing Post Quantity, Views and Reviews to Increase User Generated Content and Create Interest in Purchasing Cosmetic Products Naomi Theresia Setiawan; Gede Sri Darma
Journal Research of Social Science, Economics, and Management Vol. 4 No. 7 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i7.780

Abstract

The purpose of this study is to explain the effect of post quantity, view and review on the credibility of the source and the usefulness of information from UGC, then explain the effect of UGC source credibility on consumer attitudes and the usefulness of information from UGC, then explain the effect of the usefulness of information from UGC on consumer attitudes and explain the effect of consumer attitudes on User Generated Content (UGC) on interest in buying cosmetic products. The design of this study is associative research. This research was conducted in Denpasar City. The population of this study were all female consumers in all areas of Denpasar City who had watched cosmetic video reviews on the TikTok and YouTube social media platforms. The sampling technique used in this study was purposive sampling. The number of samples studied was 115 respondents. The analysis techniques used were descriptive statistical analysis and Partial Least Square (PLS) Analysis. The results of the analysis showed that the quantity of posts, views and reviews had a significant positive effect on the credibility of sources and the usefulness of information from UGC, then the credibility of UGC sources had a significant positive effect on consumer attitudes and the usefulness of information from UGC, then the usefulness of information from UGC had a significant positive effect on consumer attitudes and consumer attitudes on User Generated Content (UGC) had a significant positive effect on interest in buying cosmetic products.
Sustainable Tourism Practices and Strategies in Living Museum Management: A Meta-Synthesis Systematic Review Suryawan, Tjokorda Gde Agung Wijaya Kesuma; Darma, Gede Sri; Maradona, Agus Fredy
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.005

Abstract

Objectives: This study explores sustainable tourism practices in living museum management, focusing on strategies that enhance visitor engagement while ensuring heritage preservation and contributing to sustainable development. It aims to identify key sustainability practices, their implementation, and outcomes, balancing visitor experience and cultural conservation.Methodology: A meta-synthesis systematic review was conducted on empirical studies related to sustainable tourism in living museums. The analysis incorporated highly reputable, peer-reviewed literature to identify patterns, best practices, strategies, and challenges in sustainability, particularly regarding environmental, cultural, and economic dimensions of living museum management.Finding: This study reveals that living museums effectively engage visitors through immersive experiences while advancing sustainable tourism. Key strategies include collaboration with local communities, cultural asset preservation, and environmentally responsible practices to minimise ecological impacts. Furthermore, a holistic approach integrating environmental, cultural, and economic sustainability strategies enhances their roles as heritage custodians and strengthens local development.Conclusion: Living museums provide immersive cultural experiences while balancing heritage conservation and visitor engagement. Their commitment to sustainability, through cultural preservation, ecological responsibility, and economic viability, ensures long-term resilience and meaningful community participation. By integrating comprehensive strategies, these institutions reinforce their role as protectors of heritage and catalysts for sustainable regional development.
Development of Business Model Digital Fraction Property Investment Desyanta, I Gede Putu Rahman; Darma, Gede Sri
Jurnal Entrepreneur dan Entrepreneurship Vol. 9 No. 2 (2020): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jee.v9i2.1343

Abstract

Investing a property or real estate could be a challenge for Millennials generation. The increase in property prices is not in line with the increased of minimum wage that makes Millennials only afford to rent the property. To having an investment in property need more time in legal procedure, sometime need more than months. Fraction Property investment is a concept of investing property together. Separate the property in other format of digital assets distributed it to all more than one party. To implement this concept need to has a suitable business model and technology. Rising of industrial revolution 4.0, introduce the world with Blockchain Technology. The research is aiming to give better picture of new business model of investing on a property based on blockchain technology. With right business models, millennials generation will have another methods of investment on a property, that secure, easy and digital.
Integrated sustainable management system: Drivers, strategy, structure, and evaluation Irvan Khairil Solin; Luh Putu Mahyuni; Agus Fredy Maradona; Gede Sri Darma
Sustinere: Journal of Environment and Sustainability Vol. 7 No. 2 (2023): pp 91-175 (August 2023)
Publisher : Center for Science and Technology, IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/sustinere.jes.v7i2.310

Abstract

An integrated sustainable management system is the harmonization of multiple management systems into one system for addressing economic, social, and environmental challenges in a systematic and comprehensive manner, resulting in a more sustainable future for both the organization and interested parties. This system is driven by meeting the needs and expectations of interested parties based on the availability of resources by considering the sector and size of the business. System implementation can be carried out gradually, with full integration targets beginning at the organizational strategic level. Quality, environmental, and occupational health and safety are the three management systems harmonized by this system, and their control needs to be institutionalized in the hierarchical structure of the organization. The maturity level must be used to monitor and evaluate system performance regularly. Increasing the level of system maturity will have an impact on improving the achievement of organizational sustainability goals.
Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak Luh Putu Dian Shavitri; Gede Sri Darma
E-Jurnal Akuntansi Vol 30 No 10 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i10.p19

Abstract

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low. Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.
Co-Authors A.A. Inten Suastika Dewi Agung Indradinata Agus Budi Priono Agus Fredy Maradona Agus Fredy Maradona Agus Gunadi Agus Gunadi Agus Putu Abiyasa Alin Nesia Anak Agung Intan Pramesti Anak Agung Ngurah Eddy Supriyadinata Gorda Ananda, Putu Kirana Maharani Wika Anggraeni, Ni Putu Novi Angka, Andi Tenri Astuti, Kadek Ayu Ayu Anggi Puspitadewi, Made Ayumi, Made Santhi Beggie, Eudoxia Hosiyana Brany Ferushita Dewi Chintia Rosdiana Dewi Christine Diandini Cokorda Istri Inten Purwaningsih Cuwanditha, I Putu Dava Deden Acep Saefulloh Delinda Shisma Praswary Desak Made Wahyuni Desak Tri Mahadewi Desyanta, I Gede Putu Rahman Devi Farela Devi, Dewa Ayu Yunia Dewa Ayu Etika Pertiwi Dewa Ayu Ketut Bintang Arbina Swari Dewi Shintawati Kusnadi Dewi, Ayu Alit Cita Dewi, Ni Made Rosita Dewi, Ni Putu Tara Damayanti Dwipayani, Ni Gusti Ayu Kadek Eva Eka Widyastuti Fatima Hirawaty Ganaki Pusparani, Luh Made Diah Handayani, Luh Putu Dian Shavitri Hans Andre Martinus Supit Hendhana, Sandra I Gede Ariguna Wijaya I Gede Sanica I Gusti Agung Ayu Surya Andanari I Gusti Ayu Suta Premawati I Gusti Putu Anom Artawijaya I Ketut Kanten I Ketut Widiastra I Made Adi Pranata I Made Gita Rivaldo I Made Hadi Purnantara I Nyoman Agus Suta Wijaya I Nyoman Andy Putra Bali I Nyoman Cakra Wibawa I Nyoman Doananda Samadiartha I Nyoman Subanda I Nyoman Sulistiana I Putu Gde Sukerta I Putu Kresna Saniscara Dewanta I Putu Teddy Noviana I Wayan Govinda Gotama Putra I Wayan Sukariana I Wayan Widana I.G.A Prita Dewi Maharani Ida Ayu Adi Cintya Dewi Kemenuh Ida Ayu Andini Wiandari Ida Ayu Desy Utami Pidada Ida Ayu Inten Arsriani Ida Ayu Oka Martini Ida Ayu Rat Widiari Ida Ayu Rat Widiari, Ida Ayu Rat Ida Ayu Rusmahadewi Ida Ayu Santi Permanasari Ida Bagus Nyoman Dwisuardinata Ida Bagus Raka Suardana Ii Lidyaningsih Indira, Indira Chintya Nik Arsana Putri Indra de Yong Irvan Khairil Solin Istikhomah Istikhomah Jayadi Putra, I Made Ngurah Bangun Jayanti, Dewa Ayu Novi Jayendra, Anak Agung Ngurah Juzer Juzer Kadek Ayu Astuti Kadek Ayu Saraswati Winarta Kadek Bobo Sanjaya Kadek Dina Yuliastari Kadek Wahyuni Andhityawati Kartini, I Gusti Ayu Intan Kemala, Gusti Ayu Diah Chandra Komang Adhi Restudana Komang Arie Putri Triyandani Komang Ayu Tri Handayani Komang Gita Krishna Murti Krismajayanti, Ni Putu Ari LA Sylvia Chandradevi Widana Leo Agung Puri Bowo Laksono Luh Asri Martani Luh Gde Intan Pradnyamita Luh Nidiacitra Luh Putu Ayu Wulandari Luh Putu Dian Shavitri Luh Putu Mahyuni Luh Putu Mahyuni Made Adi Guna Mertawan Made Ayu Anggi Puspitadewi Made Bayu Krisnamurti Made Dewi Prajayanti Made Handayani Made Resta Handika Made Vera Kristanti Dewi Mahyuni, Luh Putu Melianthi, Ni Kadek Indah Miranda Devi Sonnya Lomi Muhammad Miftahudin Zein Murti, Komang Gita Krishna Nadira, Sofia Naomi Theresia Setiawan Ni Gusti Ayu Made Sri Pujarini Ni Kadek Mita Ayu Wandari Ni Kadek Mita Ayu Wandari Ni Ketut Yunita Wulan Dewi Ni Komang Meita Sari Ni Luh Novi Arianti Ni Luh Putu Ari Dharma Laksmi Ni Luh Putu Desi Riadevi Ni Luh Putu Manasaputri Indrasawarni Ni Luh Putu Suarmi Sri Patni Ni Made Ari Anggita Pradnyawati Ni Made Ayu Trisna Dewi Ni Made Puriati Ni Made Ria Kurniasih Astuty Ni Made Sri Artini Ni Made Vivi Cintya Dewi Ni Made Widani Ni Nyoman Citasti Ni Nyoman Triningsih Ni Putu Ari Krismajayanti Ni Putu Ayu Indira Yuni Ni Putu Desriana Dewi Ni Putu Desriana Dewi Ni Putu Nina Eka Lestari Ni Putu Nova Agustiari Ni Putu Novia Periantini Ni Putu Santhi Widiasih Ni Putu Sintha Devi Yogandhi Ni Putu Sri Utami Dewi Ni Wayan Duarsih Kusumadewi Ni Wayan Ika Widyastuti Ni Wayan Novi Budiasni . Ni Wayan Pratita Ni Wayan Sinta Wahyuni Nidiacitra, Luh Nila Febrianti, Ni Made Nuke Paulin Sinungan Pande Devi Monica Parwati, Ni Luh Heka Permana, Fauzia Putri Wahyu Prananta, Putu Resta Wira Prasetiyo, Heri Pratiwi, Ida Ayu Rani Puriati, Ni Made Putri Devi Febryanti, Ayu Putu Agus Ray Karunia Putu Ayu Sinthia Adnyasuari Putu Bagus Adi Wibawa Putu Bella Cytnhia Dian Utami Putu Dian Restiana Dewi Putu Han Widiatmika Putu Sri Maharini Putu Vera Wulandari Ramia Adnyana Reditiya, I Dewa Dalem Siwa Reinhard Habonaran Nainggolan Retnowati, Putu Ayu Ricky Setiawan Samin Sandra Hendhana Sanjaya, I Gede Wira Saputra, Upayana Wiguna Eka Selvy Priskila Setiawan, Epan Shuka Oyagi Silviana Melda Kolo Sinniati Sinniati Sutrisna, I Putu Belly Taufan Halim Taufan Yudhistira Tiwik Setyawati Tjokorda Gde Agung Wijaya Kesuma Suryawan Umarsihad Said Utami, Ketut Aryati Utami, Putu Bella Cytnhia Dian Wicaksono, Katon Widana, LA Sylvia Chandradevi Widhi Nugraha Wardana Widhiawati, Ni Luh Cindy Widiasih, Ni Putu Santhi Wulandari, Luh Putu Ayu Wulandari, Nyoman Trisna Yudiastra, Putu Pande Yuniartha, I Putu Ngurah Bagus Yurika Santika Dewi Zakiya Umami