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Determinan Perubahan Struktur Modal pada Usaha Mikro Kecil dan Menengah Permana, Gusi Putu Lestara; Endita, Ni Kadek Citra; Dewi, Putu Purnama; P, Kadek Wulandari Laksmi
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5359

Abstract

This study emphasizes the importance of broader access to financial services, the use of evolving financial technology, and financial literacy in capital structure decision-making for MSMEs. The study examined 75,620 SME units using the pecking order theory and resource-based view theory, selecting 75 responders using the Hair formula. The data analysis used SPSS software for classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and partial t-tests. Results show that financial inclusion, technology, and literacy positively and significantly affect capital structure decisions. These three independent factors explain 53.8% of capital structure decisions. Thus, the pecking order theory and resource-based view theory help Gianyar Regency SMEs make capital structure decisions. The study emphasizes the importance of broader access to financial services, the use of emerging financial technology, and financial literacy in making capital structure decisions for MSMEs
PEMBERDAYAAN EKONOMI LOKAL MELALUI EDUKASI PENCATATAN KEUANGAN SEDERHANA UNTUK UMKM di PANTAI JERMAN, KUTA - BALI Widya Hadi Saputra, I Gusti Ngurah; Fredy Maradona, Agus; Das Prena, Gine; Lestara Permana, Gusi Putu; Linda Kusnita, Kadek
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 11 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i11.4614-4619

Abstract

Pengelolaan keuangan yang baik merupakan faktor penting dalam keberlangsungan dan pertumbuhan usaha mikro, kecil, dan menengah (UMKM). Namun, pelaku UMKM lokal di Pantai Jerman, Kuta, Bali, belum seluruhnya memiliki kesadaran dan keterampilan yang memadai dalam melakukan pencatatan keuangan sederhana. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kesadaran dan kemampuan komunitas UMKM lokal di Pantai Jerman dalam mengelola keuangan usaha mereka melalui pencatatan yang sistematis dan sederhana. Program ini mencakup pelatihan dan pendampingan yang dirancang untuk memberikan pengetahuan praktis mengenai pentingnya pencatatan keuangan, cara melakukan pencatatan yang benar, serta manfaat yang diperoleh dari pengelolaan keuangan yang baik. Hasil dari program ini menunjukkan adanya peningkatan kesadaran dan kemampuan para pelaku UMKM dalam mencatat dan mengelola keuangan usaha mereka, yang berdampak positif terhadap keberlanjutan dan pertumbuhan usaha mereka.
APAKAH METODE PEMBAYARAN PAYLATER AMAN? :SEBUAH INVESTIGASI DARI DIMENSI KEPERCAYAAN DAN KEAMANAN Lestara Permana, Gusi Putu; Elsiani, Adek Ika
Jurnal Ilmu Akuntansi Vol 5 No 1 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i1.2808

Abstract

The fintech phenomenon in Indonesia continues to develop, one of the innovations is the service from an attractive fintech, namely pay later. Pay later which is a credit installment with a full digital service where the document submission is done online. This study aims to determine the trust and security in reusing the pay later feature on the marketplace. The object of this research is Pay later users who are located in Denpasar. The number of samples in this study was 50 respondents. The technique used is purposive sampling. The results showed that the variables of trust and security partially affect reuse. The trust variable has a positive and significant effect on the reuse of the pay later feature in the marketplace. Security has a positive and significant effect on reusing the pay later feature on the marketplace. The results of this study are expected to be useful for all Pay later users who use the Pay later feature as a reference in investigating the factors that influence the reuse of the Pay later feature.
MENGUKUR KESUKSESAN IMPLEMENTASI SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI (SAKTI) DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI BALI DENGAN MODEL DELONE DAN MCLEAN Lestara Permana, Gusi Putu; Cahyaning Putri, Ni Putu Eka
Jurnal Ilmu Akuntansi Vol 5 No 2 (2022): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/jaz.v5i2.3261

Abstract

Through the use of Management Information Systems, the company has utilized technology to help improve service and business quality. The Management Information System used in the organization, for example at the Regional Office of the Ministry of Religion of the Province of Bali which uses a Management Information System as a tool for achieving goals based on the application they use. The Regional Office of the Ministry of Religion of Bali Province made the decision to use the Application from the Institutional Level Financial Application System (SAKTI) in January 2022. The results of this study suggest that, the four main constructs of Information Quality to users, System Quality to Users, System Quality to User Satisfaction, and Users to Net Benefits, were rejected based on test results which indicated that these constructs were not able to assess the successful implementation of the application. Institution Level Financial Application System (SAKTI). However, Information Quality on user satisfaction, Service Quality on users, Service Quality on User Satisfaction, Users on User Satisfaction and User Satisfaction with Net Benefits, of the 5 constructs were accepted based on test results which indicated that this construct was able to assess the success of the implementation of Application of the Institution Level Financial Application System (SAKTI) at the Regional Office of the Ministry of Religion of the Province of Bali.
MODERASI GOOD CORPORATE GOVERNANCE PADA PENERAPAN GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Lestara Permana, Gusi Putu; Ni Putu Suryawati; Ketut Tanti Kustina; Putu Purnama Dewi
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/341nkt32

Abstract

This study aims to evaluate the influence of Good Corporate Governance (GCG) as a moderating factor in the context of Firm Value, focusing on the application of Corporate Social Responsibility (CSR) and Green Accounting among mining firms listed on the Indonesia Stock Exchange for the period from 2020 to 2023. A sample of 124 mining companies was determined through purposive sampling techniques. Data analysis was performed utilizing Partial Least Squares (PLS) software. The results demonstrate that there is no significant effect of Green Accounting on Firm Value, while CSR has a positive effect. Furthermore, it has been established that GCG successfully moderates the relationship between Green Accounting and Firm Value, along with the connection between CSR and Firm Value. The theories and models used in this research adequately assess the variables concerning Green Accounting, CSR, and Firm Value
PENGARUH GAYA HIDUP, HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA MANOS COFFEE Fungky Arsana, I Komang; Prawitasari, Putu Putri; Raka Suardana, Ida Bagus; Lestara Permana, Gusi Putu
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.804

Abstract

This study aims to determine the influence of lifestyle, price, and product quality partially and simultaneously on purchasing decisions. The sample in this study is 112 Manos Coffeee consumers. The data analysis techniques used Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, Determination Coefficient Test, F Test and t Test. From the results of the study, the results were obtained that lifestyle has a positive and significant effect on purchase decisions, price has a positive and significant effect on purchase decisions, product quality has a significant positive effect on purchase decisions and lifestyle, price and product quality have a significant effect on purchase decisions. The magnitude of the influence of independent variables on purchase decisions was 57.3%. The suggestion that researchers can give is that Manos Coffee should make the design of a more comfortable place, make innovations so that later have products that are superior to competitors, make food and beverage displays more attractive, and always try to make products that are superior to competitors.
Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Laksmi P, Kadek Wulandari; Lestara Permana, Gusi Putu; Putri, Putu Wahyu Cahyani
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.316

Abstract

The research was carried out with the aim of determining the influence of tax knowledge, modernization of the tax administration system, tax socialization on individual taxpayer compliance. The population uses individual taxpayers who have independent work/business. The sample in this study was 112 individual taxpayers. Multiple Linear Regression Analysis is used as a data analysis technique. The research results show that tax knowledge, modernization of the tax administration system and tax socialization have an influence on individual taxpayer compliance. Therefore, KPP Pratama East Denpasar is expected to be able to increase taxpayer compliance by increasing taxpayer knowledge, modernizing the tax administration system and routinely conducting tax outreach
Upaya Meningkatkan Partisipasi Pemilih Pemula Pemilu 2024 Melalui Sosialisasi Surat Suara di SMA PGRI 2 Denpasar Davi, Nadine Kalina; Wibawa Putra, Komang Satria; Ariwangsa, I Gusti Ngurah Oka; Gama, Adie Wahyudi Oktavia; Permana, Gusi Putu Lestara
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/7e275t50

Abstract

The 2024 elections to elect the President and Vice President, Members of the DPR RI, Members of the DPD RI, Members of the Provincial DPRD, and Members of the Regency/City DPRD will be held simultaneously throughout Indonesia on February 14th, 2024. According to data from the General Election Commission (KPU), the Millennial and Z generations dominate the vote in this election with 114 million voters or approximately with a total of 56% of all voters, so it can be ensured that for the success of the election, the participation of these two generations is very important. The service method was carried out by providing election outreach to 100 students at SMA PGRI 2 Denpasar on Tuesday, January 30 2024 at 10.30 - 11.00 WITA with the stages of providing material and a question and answer session. The results obtained were that many students already knew that the 2024 elections would take place and the location of each voting place. However, most students do not know details such as the types of ballot papers and the administrative procedures for transferring votes. After the socialization activities were completed, the students understood the message that their voting rights were important and that they should not abstain.
Mengukur kesesuaian tugas dan teknologi penggunaan ERP di PT Angkasa Pura I Kantor Cabang Bali Gusi Putu Lestara Permana; Ni Made Ayu Dwi Kusumardani
Akuntansi dan Teknologi Informasi Vol. 18 No. 1 (2025): Volume 18, No.1 Maret 2025
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jati.v18i1.6773

Abstract

Purpose - This study aims to measure the alignment between tasks and technology in the implementation of Enterprise Resource Planning (ERP) systems. Task alignment is measured using the Task Technology Fit (TTF) model. Methods - This study adopts a quantitative approach focusing on employees who are users of Enterprise Resource Planning systems. A saturated sampling technique is employed, where the entire population is considered as the sample. The data collected includes primary data obtained through questionnaires, which are evaluated using a Likert scale. Data analysis is performed using the Partial Least Squares (PLS) method. Findings - Employee performance tends to improve when technology provides features and support that align with task requirements. The level of technology utilization contributes to enhanced performance, where increased use of technology is followed by improved employee performance. Implications - This study demonstrates that the Task Technology Fit (TTF) model is relevant in measuring the alignment between tasks and technology in ERP system implementation. Originality - This study develops the Task Technology Fit model by integrating constructs from the Technology Acceptance Model, thereby revealing the relationship between task alignment, technology, and psychological factors that influence user acceptance of the technological system.
MENGUKUR INKLUSI KEUANGAN DIGITAL PADA UMKM DENGAN MODIFIKASI MOBILE TECHNOLOGY ACCEPTANCE MODEL Permana, Gusi Putu Lestara; Putri, Ni Kadek Arisya
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.579

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) have demonstrated resilience and played a crucial role in saving Indonesia's economy during significant crises, such as the Covid-19 pandemic. Technology, especially in finance, can drive digital financial inclusion for MSMEs despite challenges. This study assesses digital financial inclusion in MSMEs through Payment Gateway, applying a modified Mobile Technology Acceptance Model (MTAM). Using purposive sampling, 100 MSME operators were surveyed, and data was analyzed with PLS-SEM. The findings highlight service usefulness, ease of use, intention, cost, and usage intensity significantly affecting Payment Gateway adoption in Denpasar's MSMEs. The study's implications suggest that MTAM offers valuable insights into the factors influencing Payment Gateway adoption, providing a basis for government and financial institutions to design programs supporting digital payment adoption and enhancing financial inclusion within MSMEs.
Co-Authors , I Nyoman Sunarta A.A. Ayu Indah Parasari Abhijatasya Bharata, I Putu Ananda Adek Ika Elsiani Adhiya Garini Putri, Dewa Ayu Adie Wahyudi Oktavia Gama Adnyani, Ni Putu Mita Anak Agung Anggy Indah Sari Anak Agung Kriyan Gede Intaran Anak Agung Made Oka Saputra Andana, Made Garin Andistan, Ignacia Betrya Anggawati, Ade Aryasa Anggi Puspitadewi, Made Ayu Anggit Septio Budi Apriani, Ni Kadek Mira Ardiana Reswari, Ni Putu Puja Ayu Fiqih Wulandari Ayu Trisnadewi, Ni Kadek Bhavani, Made Sharol Budiadnyan, Ni Putu Bunga, Melania Pritama Cahyaning Putri, Ni Putu Eka Davi, Nadine Kalina Delina Putri Purwandari Devi, Ni Kadek Sintya Dewa Ayu Bintang Rahayuni Dewa Ayu Putu Adhiya Garini Putri Dewi Puspita Ningrat, Qorry Dewi, Putu Purnama Dewiningrat, Ayu Indira Dwi Sanjani Mertaningsih, Ni Kadek Dwi Wahyu Sari, Desak Kade Elsiani, Adek Ika Endita, Ni Kadek Citra Fredy Maradona, Agus Fungky Arsana, I Komang Gde Bagus Surya Jayanatha Gede Humaswara Prathama Ginanita Utami, Cokorda Istri Ustana Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Gunanti, A A Istri Indah Paristya Hari Putri, Tasya Prajna Pratisthita Hesty Pahlevy Setyo Rini Hiu, Victor I G. N. Oka Ariwangsa I Gede K. Ananta Yoga I Gede Raiya Khrisna Mahaputra I Gusti Ayu Nindia Sri Pramesti I Gusti Kadek Anggiriska Dwiyanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Widya Hadi Saputra I KD Dwi Sugiartawan Putra I Komang Gede Arya Aditya I Made Aditya Putra Wiguna I Made Pinka Dwipayana I Made Satya Wastudinatha I Made Sindhu Yoga I Made Sudiksa I Made Suidarma I Made Wirya Darma I Nyoman Sunarta I Nyoman Sunarta I Putu Bayu Andre Wicaksana I Putu Bayu Krisna Abi Pratama I Putu Dharmawan Pradhana I Wayan Arta Setiawan I Wayan Sutama I Wayan Sutama Ida Ayu Oka Martini Ida Ayu Widihastarini Ida Ayu Winda Juniari Ida Bagus Raka Suardana Indra Satria, Wahyu Intan Adhisti, Sagung Istri Ivan Surya Pramana Putra, Kadek Bagus Joko Sujoko Ade Nansa Kadek Adyatna Wedananta Kadek Devi Kalfika Anggria Wardani Kadek Juliarsa Kadek Laras Oktiana Kumala Dewi Kadek Linda Kusnita Kelvin Cahya Utomo Ketut Elly Sutrisni Ketut Putri Darmasari Ketut Tanti Kustina Ketut Yudiantara Komang Bagus Novan Bayu Pramana Putra Komang Pramana Tri Parartha Komang Santi Sapitri Laksmi, Kadek Wulandari Lin, Fanny Luh Putu Kristiari Dewi Luh Sintia Soniantari Made Adika Pradnya Paramita Astawan Made Garin Andana Maharani, Ni Komang Natasya Mahotma, I Made Adwesta Mahyuni, Luh Putu Mardiantari, Ni Komang Ayu Martatika, Komang Ayu Widyani Martini, I. A. Oka Maulidan, Bagus Medianasuari, Ida Ayu Putu Dyah Mimaki, Caren Angellina Ngakan Nyoman Kutha Krisnawijaya Ngurah Komang Wiradnyana Ni Kadek Eli Handayani Ni Kadek Nadya Kartika Paramita Ni Ketut Riska Dewi Prawita Ni Komang Ayu Mardiantari Ni Luh Putu Puspita Dewi Ni Made Ayu Dwi Kusumardani Ni Made Mia Damayanti Ni Made Rini Darmayanti Ni Nyoman Sri Ruspani Ni Nyoman Sri Wisudawati Ni Nyoman Vera Yulianingsih Ni Putu Angie Wiyanti Putri Wiyanti Ni Putu Jenifer Febriari Ni Putu Suryawati Ni Putu Yuli Wulandari Ni Wayan Mudiyanti Nimadeni Yuniartika Nonny Wukirasi Wijaya Patty Nuning Indah Pratiwi Nur Aprilya, Fira Nur Jannah Mohaidin Nurhadi, Wayan Sandhi Putra Nurullita Wardani, Venti Octavia Gama, Adie Wahyudi Oktama Setyawan, I Kadek Pancane, I Wayan Dikse Parasari, A.A. Ayu Indah Parasari, Nyoman Sri Manik Praditya Maha Wiguna, I Made Prawitasari, Putu Putri Purwandari, Delina Putri Putra, Komang Satria Wibawa Putri, Ni Kadek Arisya Putri, Ni Luh Putu Mahasuri Harnelia Putri, Putu Galuh Gita Anindya Putri, Putu Wahyu Cahyani Putu Galuh Gita Anindya Putri Putu Mega Cindya Rosiana Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Riska Indah Mentari Putu Sri Arta Jaya Kusuma putu suparna, putu R, Anak Agung Sinthya Patricia Anjani Rohadi, Aulia Rahma Rosi Ina Ragawino Sastra Dewanti, Wayan Ari Satria Yogananda Sefia Subrata Setiawan, I Wayan Arta Sofyan, Yohanes Samuel Srestiyani, Kadek Stephanie Megita Gilberty Nohal Suputra, Komang Yudi Swandewi, I Gusti Ayu Ratih Swardyani, Winda T Krisna Narayana, Made Gede Bagus Tiara Geerby Alicia Utari, I. G. A Diah Verdio Idega Putra Wardhiana, Nyoman Dana Widihastarini, Ida Ayu Wijaya, Gede Crisna Wulandari, Ayu Bintang Wullandari, Anak Agung Ayu Amira Yuliani, Ni Luh Ayu