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Social Norms, Perceptions, Taxpayer Behavior, Tax Digitalization and Taxpayer Compliance Ni Putu Desriana Dewi; Gede sri darma
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 8 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i8.1303

Abstract

Considering that the level of tax compliance is important for the country as outlined above, research is needed that can provide solutions to reducing and even eliminating the gap between the ideal conditions of taxpayer compliance and the reality on the ground. This study uses a quantitative research design. The quantitative instrument used was in the form of a questionnaire distributed to prospective respondents. The data was analyzed using SmartPLS software with SEM (Structural Equation Modelling) analysis techniques. This study uses purposive sampling in the determination of samples. Typical case sampling is used in this study, namely, prospective respondents are taxpayers who come directly to the tax office to report their tax returns even though at the time of reporting their tax returns at the tax office, they still use digital tax services such as e-filling or e-form. The results of this study show that three of the four research variables used have a significant effect on taxpayer compliance. For future researchers, there is still a lot of room to continue research that explores other factors that affect the relationship between attitudes to behaviour, social norms and perception of behavioural control towards taxpayer compliance in the hope that the results can be used in efforts to improve tax compliance.
Influencers’ Credibility Dimensions: Attractiveness, Trustworthiness, and Expertise on the Purchase Intention in the Skincare Industry Ananda, Putu Kirana Maharani Wika; Darma, Gede Sri
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8760

Abstract

The rapid growth of influencer marketing in the skincare e-commerce sector, particularly among Generation Z consumers in Bali, necessitates an investigation into the influence of influencers’ credibility dimensions, attractiveness, trustworthiness, and expertise, on purchase intention. This study aims to examine how these credibility factors, mediated by online customer engagement, affect purchase intention in Bali's e-commerce market. A quantitative approach was employed, utilizing a self-administered online questionnaire distributed to 170 respondents from Generation Z in Bali. Structural Equation Modeling (SEM) was applied to analyze the relationships between influencer credibility, engagement, and purchase intention. The findings reveal that attractiveness, trustworthiness, and expertise significantly influence purchase intention, with online engagement acting as a mediator. However, no significant moderating effects of engagement on the credibility-purchase intention link were found. These results underscore the importance of influencer engagement in enhancing the effectiveness of marketing strategies targeting Gen Z consumers. The study contributes to existing literature by extending theoretical models of influencer marketing and provides valuable insights for brands looking to optimize influencer partnerships in the skincare industry. These findings suggest that brands should focus on fostering strong online engagement with their audience to improve conversion rates and strengthen consumer trust.
MENAKAR MINAT MASYARAKAT MENGADOPSI APLIKASI CUSTOMER SELF SERVICE BERBASIS MOBILE Agus Gunadi; Gede Sri Darma
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): 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.14.1.2022.26-34

Abstract

Modern companies are now trying to keep up with digital technology developments, focusing on optimizing processes and accelerating workflows to make them more efficient. PLN as a company that serves as a provider of electricity for the public interest has also adapted by launching a customer self service application called PLN Mobile. Currently, there are around 80 million PLN customers, but 8 million have adopted the new PLN Mobile application. This study explores the aspects that influence public interest in adopting the PLN Mobile application in Indonesia. Online-based questionnaires were distributed using Google Forms. A total of 612 responses were taken and analyzed using the SEM technique (SmartPLS 3.3.3.). This study found that: 1) Usefulness has no significant effect on Behavioral Intention. 2. Ease of Use has a significant effect on Behavioral Intention. 3. Performance Expectancy has a significant effect on Behavioral Intention. 4. Social Influence has a significant effect on Behavioral Intention. 5. Facilitating Condition has a significant effect on Use Behavior. 6. Behavioral Intention has a significant effect on Use Behavior. In conclusion, PLN is advised to focus on improving the usability of the PLN Mobile application, moreover, there are lots of substitution applications that can be used to pay electricity bills and provide attractive rewards and promotion.
Analysis Of Determinants Of The Influence Of The Use Of The HiDOK Application As An Online Registration In Moderating The Effect Of Service Quality, Trust, And Hospital Image On Patient Satisfaction At Kasih Ibu Tabanan Hospital Ni Gusti Ayu Made Sri Pujarini; Gede Sri Darma
Eduvest - Journal of Universal Studies Vol. 4 No. 5 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i5.1194

Abstract

In the era of technological advancement, providing excellent service has become a crucial element for business sustainability, especially in the healthcare sector. Kasih Ibu Tabanan Hospital, as a provider of comprehensive healthcare services, continues to strive to improve the quality of its services through the implementation of the HiDok application for online registration. This research aims to examine the influence of service quality, trust, and hospital image on patient satisfaction, as well as to evaluate the moderating role of the HiDok application in these relationships. Using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach, data were collected from 175 patients of Kasih Ibu Tabanan Hospital in December 2023. The results of the study are expected to contribute to the development of marketing science in the healthcare field and provide practical guidance for hospital management in enhancing patient satisfaction through online registration technology.
Government Public Communication Strategy Through Social Media In the Digital Era (Case Study on Bangli Regency Government) Desak Tri Mahadewi; Gede Sri Darma
Eduvest - Journal of Universal Studies Vol. 4 No. 6 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i6.1334

Abstract

Communication strategies play a very important role in helping programs in government institutions to be more effective. Because communication strategies will be able to help effectively develop relationships, improve reputation and persuade people to act. The aim of this research is to respond to the background explanation above, the problem formulation that needs to be addressed in this research is: (1) to determine the application of public communication current government (2) to analyze the Bangli Regency government's public communication strategy through social media (3) to determine the supporting and inhibiting factors for communication strategies carried out through social media. This research is descriptive in nature with a qualitative approach. Data sources include primary data obtained through the interview process and secondary data originating from documents related to the research. The sampling method is purposive sampling where this technique includes people who are selected based on certain criteria. Respondents in this research were the Regent of Bangli Regency, Head of the Communication and Information Service, Head of Information, Public Relations Officer, Social Media Admin and the community. Then, data collection techniques used interviews, observation and documentation. Data analysis techniques using data reduction, data collection and data presentation.
Marketing 4.0 Strategies to Increase Customer Loyalty with Customer Satisfaction and Customer Decision as Mediators Made Dewi Prajayanti; Gede Sri Darma
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.1697

Abstract

Customer loyalty will be established if they purchase or use services repeatedly and refer the service to their colleagues. Based on this, the quality of a product and excellent service simultaneously influence customer satisfaction. To achieve this goal, marketing 4.0 is needed. Marketing 4.0 can combine offline and online interactions to make it easier for customers to choose health service facilities. The aim of this research is to determine whether the use of marketing 4.0 can increase customer loyalty with customer satisfaction and customer decisions as a mediator. This type of research is qualytative with a cross-sectional approach. This research was carried out at the Niki Diagnostic Center in Denpasar City, sampling using a purposive sampling method with a total of 110 samples, with data collection through questionnaires and data analysis using Partial Least Square (PLS). The research results show that customer loyalty can be mediated by customer decisions using Marketing 4.0 strategies. It is hoped that future researchers can add other variables to increase customer loyalty.
Determinants of Crypto Investment Decisions: Rational Behavior or Irrational Behavior? Ni Made Sri Artini; Gede Sri Darma
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38823

Abstract

Cryptocurrency investment is a high-risk investment instrument. Currently, the phenome-non is that while cryptocurrency investment is considered high-risk, but the transaction values are increasing. This study examines the determinants of crypto investment decisions: whether they are driven by rational or irrational behavior, and it tests the moderat-ing role of social influence on these determinants. This research uses a quantitative meth-od and primary data from respondents who are crypto investors residing in Indonesia. The sample consists of 124 respondents, including 95 male and 29 female respondents. Statistical analysis includes Outer Model analysis, Inner Model analysis, and direct effects, as well as Moderated Regression Analysis conducted using SmartPLS4 software. The results indicate that crypto platforms and financial literacy have significantly impact on invest-ment decisions, while herding behavior and FoMO (Fear of Missing Out) do not have a significant impact on investment decisions. Social influence is able to moderate the effect of crypto platforms on investment decisions, but it does not moderate the effects of finan-cial literacy, herding behavior, and FoMO on investment decisions. This study employs a research model that combines technological factors and psychological factors with exter-nal factors as moderating variables in crypto investment, making it important to contribute to the literature. This research implies an increase in awareness and understanding among investors regarding their investment decisions, enabling more rational choices, especially considering that crypto is a high-risk investment. Recommendations for future research include developing subsequent research models that can represent the determi-nants of crypto investment decisions using other variables.
Employee Perception of Brand Value in the Jewelry Industry Selvy Priskila; Gede Sri Darma
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2281

Abstract

This study aims to discuss the brand value proposed by John Hardy and, as jewelryretail, it can be seen from each of these brand values. This study uses a qualitativemethod with the interview technique or open questionnaire for gaining all employeesin the sales department of John Hardy, Indonesia. The data were collected andanalyzed by first reducing and presenting the data and finally concluding.Triangulation was also done to get the trustworthiness (data validity) so that it isexpected to provide valid data for research. It shows that community, artisanship, and sustainability are much linked to the brand, and it is also tied together as well as being implemented. For that reason, John Hardy is required to know how to deliver the information correctly to the customer, mention the company's history, the value, and DNA (deoxyribonu-cleic acid) as the individual blueprint of every living thing, which makes it unique in the company.
Economic and Social Impacts of Public Housing Development in Bali Province: Input-Output Analysis Christine Diandini; Gede Sri Darma
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3904

Abstract

The rapid population growth in Denpasar, Bali, has increased housing demand, particularly for civil servants facing limited affordable options. This study aims to analyze the economic and social benefits and impacts of the State-Owned Apartments developed by the Ministry of Finance in Bali Province. Data were collected through document studies, secondary data from the Central Bureau of Statistics, and in-depth interviews with residents, asset managers, and local community leaders. The Input-Output analysis reveals that every rupiah invested generates an economic output of 1.45 rupiah, with significant impacts on construction, electricity and gas supply, and accommodation sectors. Civil servants reported reduced living costs, increased savings, and improved workplace access. Socially, the apartments enhance quality of life, provide a secure and child-friendly environment, and strengthen community bonds. The project optimizes state asset management and improves civil servants’ well-being, but its focus on civil servants limits broader community benefits. These findings suggest that State-Owned Apartments are a viable model for urban housing, though future initiatives should include diverse populations. Studies with updated data are needed to capture long-term impacts.
Carbon Offsetting in Indonesia’s Hospitality and Tourism Sector: Drivers, Barriers, and Strategic Pathways Toward Net Zero Emissions Ni Made Ria Kurniasih Astuty; Gede Sri Darma; Agus Fredy Maradona
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4434

Abstract

The tourism industry represents a major contributor to global greenhouse gas emissions, positioning carbon offsetting as a crucial pathway toward sustainable transition. This study aims to map and synthesize the scholarly literature on carbon offsetting in Indonesia’s hospitality and tourism sector, examining the extent and configuration of sectoral participation in carbon offsetting and analyzing the regulatory, economic, operational, and market-related factors that enable or constrain the adoption and scaling of carbon offsetting across the sector aligning with national net-zero emission 2060 goals. Employing a systematic literature review guided by PRISMA 2020 protocols, 30 peer-reviewed articles published between 2020 and 2025 were analyzed to ensure methodological rigor and replicability. The findings reveal that carbon offsetting practices are largely indirect and voluntary, focusing on reforestation, waste management, and energy efficiency rather than participation in verified carbon credit markets. While policy support and environmental awareness serve as key enablers, adoption remains limited by weak verification standards, insufficient technical capacity, high costs, and low consumer trust. The study concludes that a multi-level governance framework integrating transparent MRV systems, institutional strengthening, and stakeholder collaboration is essential to transform tourism’s potential into measurable contributions to Indonesia’s decarbonization agenda.
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