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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Governance, Taxation, and Auditing Journal of Entrepreneurial and Business Diversity Journal of Social Sciences and Cultural Study
Kawisana, Putu Gede Wisnu Permana
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Public Health Social Sciences

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The Effect of Leadership Style and Competence on Performance With Job Satisfaction as an Intervening Variable KAWISANA, Putu Gede Wisnu Permana; NARINDRA, A.A Ngurah Mayun; DHARMANEGARA, Ida Bagus Agung
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.870

Abstract

Throughout human civilization's history, it has been known that the dynamics and movements of an organization, to some extent, depend on humans as the implementers in carrying out organizational activities. When examined in general, the success of an organization or a company in achieving its goals depends on the components within the organization itself, such as leadership, employees, programs, objectives, facilities, and infrastructure available. Performance is crucial in a company because it is closely related to the activities carried out by employees. Mangkunegara (2010) defines employee performance as the quality and quantity of work an employee achieves in carrying out their tasks by their responsibilities. Competence is a fundamental characteristic of an individual that influences how they think and act, make generalizations about all situations they encounter, and endure within a person for a considerable period (Ruky, 2006). Leadership style has a strong positive influence on Performance. In an institution, organizational behavior factors also directly or indirectly affect Performance. This study focuses on all SMEs (Small and Medium-sized Enterprises) near Badung Regency, using random sampling for testing variables with Smart PLS 4.0. From the research results, leadership style does not significantly influence employee performance; competence has a significant positive relationship with employee performance. Job satisfaction does not have a significant influence on employee performance. Leadership style does not have an indirect influence on employee performance. Competence does not indirectly influence employee performance through job satisfaction.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit DEWI, Ni Putu Emi Kristina; DEWI, I Gusti Ayu Ratih Permata; KAWISANA, Putu Gede Wisnu Permana
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.872

Abstract

Study This aims to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar. The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test). Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar. This study has the influence and impact that: 1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service positively influences Award Decision Credit at the BPR of the Regency Gianyar.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i3.873

Abstract

This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
Pengaruh Sistem Informasi Akuntansi dan Kinerja Sumber Daya Manusia Terhadap Peningkatan Pendapatan BUM Desa di Kabupaten Gianyar: Abstrak Wiranata, Agung Adi; Kawisana, Putu Gede Wisnu Permana; 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.22.2.2023.117-123

Abstract

The purpose of this study is to empirically examine the effect of accounting information systems and human resource performance on increasing the income of Village-Owned Enterprises (BUM Desa) in Gianyar Regency. This research was conducted in all Village-Owned Enterprises (BUM Desa) in Gianyar Regency using quantitative research methods Data collection from this study was carried out by distributing questionnaires. The sample of this study was 64 respondents. The analysis technique used is multiple linear regression analysis with the help of SPSS program version 29. The results of this study show that the accounting information system has a positive and significant effect on increasing the income of Village-Owned Enterprises (BUM Desa) in Gianyar Regency, and the performance of human resources has a positive and significant effect on increasing the income of Village-Owned Enterprises (BUM Desa) in Gianyar Regency.
The Effect of Debtor Character and Fiducian Guarantee from SME Entrepreneurs on Credit Approval BINTANG, Ida Ayu Made; SURASMI, Ida Ayu; KAWISANA, Putu Gede Wisnu Permana
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i2.74

Abstract

Purpose:This study aims to determine the effect of debtor character and fiduciary guarantees from SME entrepreneurs on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. The location of this research is at the BPD Bank, Klungkung Regency.Methodology:The population used is the credit employees of Bank BPD Klungkung Branch, with 35 employees. The sample in this study used 35 respondents. The data collection technique used in this study was a questionnaire containing a Likert scale. The data analysis technique used is multiple linear regression analysis.Findings:The results of this study indicate that the debtor's character has a significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. Fiduciary guarantees from SME entrepreneurs have no significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency.Implication:This indicates that banks prioritize easy credit for SME entrepreneurs rather than fiduciary guarantees in supporting credit relaxation policies during the Covid-19 pandemic.
Factors Affecting Motor Vehicle Taxpayer Compliance PUTRA, Anak Agung Gede Wisnu Adi Pradana; KAWISANA, Putu Gede Wisnu Permana; INDRIYANI, Ni Made Vita
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i3.85

Abstract

Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations.
Pemahaman Sistem Informasi Memoderasi Hubungan Kompleksitas Audit Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit Kawisana, Putu Gede Wisnu Permana; Saputra, Komang Adi Kurniawan; Jayawarsa , A.A Ketut
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i02.64648

Abstract

Perkembangan dunia akuntansi menuntut setiap akuntan untuk menggunakan suatu sistem dalam membuat laporan keuangan. Jumlah akuntan di setiap perusahaan juga semakin sedikit seiring dengan perkembangan laporan keuangan yang sudah paperless. Hal ini juga dialami oleh seorang akuntan publik dimana setiap kegiatan audit harus dapat memahami teknologi informasi. Sehingga dalam setiap proses audit, setiap klien yang menggunakan sistem keuangan yang mumpuni dapat diikuti oleh auditor yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan waktu anggaran, pengalaman auditor terhadap kualitas audit. Penelitian ini menggunakan pemahaman sistem informasi sebagai variabel moderasi untuk mengetahui apakah hubungan antara 3 variabel mampu memperkuat kualitas audit dengan pemahaman sistem informasi bagi seorang auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali, dengan metode penentuan sampel berdasarkan kriteria. Mencari auditor yang memiliki pengalaman lebih dari 1 tahun sebagai sampel responden dalam penelitian ini. Alat regresi yang digunakan adalah regresi moderasi. Hasil penelitian ini melibatkan 60 responden dari 10 kantor akuntan publik di Bali dengan hasil pemahaman sistem informasi tidak mampu memoderasi hubungan kompleksitas audit terhadap kualitas audit. Pemahaman sistem informasi mampu memperlemah hubungan tekanan anggaran waktu terhadap kualitas audit, dan pemahaman sistem informasi juga mampu memperkuat hubungan pengalaman kerja terhadap kualitas audit Kata kunci: Kompleksitas tugas, tekanan waktu anggaran, pengalaman, pemahaman sistem informasi, kualitas audit
Legitimacy of Entrepreneurs in the Iron Triangle Concept. Which is Prioritized? Price, Quality or Service? LARASDIPUTRA, Gde Deny; KAWISANA, Putu Gede Wisnu Permana; YOGIARTA, I Made
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1219

Abstract

This study aims to understand how entrepreneurs, especially members of the Indonesian Young Entrepreneurs Association (HIPMI) Denpasar branch, prioritize and balance price, quality, and service factors in running their businesses. Using an interpretive approach and in-depth interview method, this study explores entrepreneurs' experiences and strategies in applying the Iron Triangle Concept to face market competition. The research findings show that the priority of one factor is influenced by market conditions, consumer needs, and the business's position in the growth cycle. Entrepreneurs who prioritize price tend to use competitive strategies to attract consumers, while those who prioritize quality focus on improving the reputation of products or services. On the other hand, superior service is an important factor in building long-term customer loyalty.This study confirms that business success lies in the ability to balance these three factors adaptively according to market dynamics. In addition, these findings provide practical insights for novice entrepreneurs in understanding how to manage the basic elements that are important for building business sustainability and legitimacy. This study contributes to the entrepreneurship literature by offering strategic guidance based on real experiences for entrepreneurs in managing the complexity of competitive markets.
The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District PRATIWI, Anak Agung Trisna Dwi; KAWISANA, Putu Gede Wisnu Permana; AZIS, Ita Sylvia Azita
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.259

Abstract

Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District.Methodology:This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication:The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.
The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit DEWI, Ni Putu Emi Kristina; DEWI, I Gusti Ayu Ratih Permata; KAWISANA, Putu Gede Wisnu Permana
Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v2i4.260

Abstract

Purpose:Study This aim to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar.Methodology:The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar.Implication:This study has the influence and impact that: 1) Income influential positive to Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service influential positively to Award Decision Credit at the BPR of the Regency Gianyar.
Co-Authors A.A. Ketut JAYAWARSA Anak Agung Ngurah Mayun Narindra Azis, Ita Sylvia Azita BINTANG, Ida Ayu Made DEWI, Ni Putu Emi Kristina Dharmanegara, Ida Bagus Agung Gde Deny Larasdiputra I Gusti Ayu Ratih Permata Dewi Indriyani, Ni Made Vita Komang Adi Kurniawan Saputra NARINDRA, A.A Ngurah Mayun PRATIWI, Anak Agung Trisna Dwi PURWANTO, Indrawan PUTRA, Anak Agung Gede Wisnu Adi Pradana RINI, Gst. Ayu Intan Saputra Sanjaya, I Ketut Puja Wirya Surasmi, Ida Ayu WIDNYANA, I Putu Dodi Wiranata, Agung Adi WIRIASTINI, Ni Luh Putu Yoga, I Gusti Agung Prama Yogiarta, I Made