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<![CDATA[PENGGUNAAN E-MONEY DALAM E-COMMERCE SEBAGAI PENDUKUNG LESS CASH SOCIETY ]]>
<![CDATA[Laksmi P., Kadek Wulandari]]>;
<![CDATA[Permana, Gusti Putu Lestara]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[The development of information technology causes changes in all fields. One of them is the development in the payment system, where the payment system which initially still in cash has been turned into non-cash. The use of non-cash money or electronic money (e-money) has been widely used by people in transactions, especially in transactions that are online or better known as electronic commerce (e-commerce). E-commerce itself is also one of the impact of the development of information technology. E-commerce itself allows people to buy goods, because they do not need to come to the store to transact simply with internet access is able to buy the desired goods, while for payment already can use e-money as a means of payment. With the use of e-money in e-commerce transactions can certainly support the government's program in reducing the use of cash in transactions known as Less Cash Society (LCS). The purpose of this research is to know the influence of e-money usage level in e-commerce transactions to LCS level. The benefits of this research are: 1) The community is expected to be more familiar with e-money and more often use it in transactions, 2) in e-commerce can support government programs namely Less Cash Society (LCS). The data source used is primary data and data type used is quantitative data collected by questionnaire. The data analysis technique used is Statistical Package For Social Sciences (SPSS). Results of data processing using SPSS obtained the result that the use of e-money in e-commerce has a very significant effect on LCS of 0.503.]]>
<![CDATA[PENGGUNAAN E-MONEY DALAM E-COMMERCE SEBAGAI PENDUKUNG LESS CASH SOCIETY ]]>
<![CDATA[Kadek Wulandari Laksmi P.]]>;
<![CDATA[Gusti Putu Lestara Permana]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 8 No. 2 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i2.105
<![CDATA[The development of information technology causes changes in all fields. One of them is the development in the payment system, where the payment system which initially still in cash has been turned into non-cash. The use of non-cash money or electronic money (e-money) has been widely used by people in transactions, especially in transactions that are online or better known as electronic commerce (e-commerce). E-commerce itself is also one of the impact of the development of information technology. E-commerce itself allows people to buy goods, because they do not need to come to the store to transact simply with internet access is able to buy the desired goods, while for payment already can use e-money as a means of payment. With the use of e-money in e-commerce transactions can certainly support the government's program in reducing the use of cash in transactions known as Less Cash Society (LCS). The purpose of this research is to know the influence of e-money usage level in e-commerce transactions to LCS level. The benefits of this research are: 1) The community is expected to be more familiar with e-money and more often use it in transactions, 2) in e-commerce can support government programs namely Less Cash Society (LCS). The data source used is primary data and data type used is quantitative data collected by questionnaire. The data analysis technique used is Statistical Package For Social Sciences (SPSS). Results of data processing using SPSS obtained the result that the use of e-money in e-commerce has a very significant effect on LCS of 0.503.]]>
<![CDATA[ANALISIS LABA DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA ]]>
<![CDATA[Kadek Wulandari Laksmi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v2i1.173
<![CDATA[Investors before investing in a company would pay attention to certain things that are beneficial to them. Things that concern is profits and of course with the dividend announcement. Earnings provide information on how the company's performance. While the dividend is a distribution of company profits to shareholders. From that information, the investor can make the decision to invest or not. Investor's decision to invest in a company will certainly affect the stock price of the company. The purpose of this study was to 1) test and analyze the effect of earnings to share price, 2) test and analyze the effect of dividend announcements on stock prices. Outcomes to be achieved are: 1) The Company can maximize its performance so that it can generate high profit, 2) With high profit the company can divide its profit to shareholders in the form of dividends, 3) In addition to the company's survival is assured, high profits will increase stock prices because investors will be attracted to invest in the company. This research was conducted at a company incorporated in the LQ-45 index in the Indonesia Stock Exchange from 2011-2014. Source data used are secondary data and data types are quantitative data in the form of income statements, announcements of dividends and stock prices in 2011-2014. The method used in this study are parametric statistics. Dioalah of the collected data using SPSS. The results are then analyzed and the results desired. Based on the research while the obtained results that 1) profit significant no effect on stock prices, 2) the dividend announcement no significant effect on stock prices. In this case investors and prospective investors are not focused on profits generated by the company and they preferred the retained earnings and used for business development compared with distributed as dividends. Keywords: Earnings, Dividend and Stock Price]]>
<![CDATA[EFEKTIVITAS E-SAMSAT, PAJAK PROGRESIF DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[I Gusti Ayu Mas Rosita Dewi]]>;
<![CDATA[Kadek Wulandari Laksmi P]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v4i1.2151
<![CDATA[The Effectiveness of E-Samsat, Progressive Tax and Quality of Service in Improving Vehicle Tax Compliance. The more the economy develops, the more needs and welfare of the community will increase, thus increasing the implementation of government tasks in development and services to improve the welfare of the community. As time goes on, Indonesian State revenues increasingly depend on revenues from the tax sector. Tax is the most dominant source of revenue and is one of the government's efforts to realize national development. Motor Vehicle Tax is one of the highest tax contributors in Regional Original Income and each year the number of motor vehicles continues to increase. Therefore the government issued an E-SAMSAT innovation as a means of convenience for taxpayers to pay taxes, and imposed a progressive tax to control the level of congestion that was generated by the high use of motorized vehicles, as well as the quality of services provided to taxpayers to feel comfortable when performing their obligations. This study has a focus on problems, namely the effectiveness of E-SAMSAT, progressive tax and service quality on motor vehicle taxpayer compliance in 2018, whether by implementing the system and the regulation can improve motor vehicle taxpayer compliance.The results of the study found that the effectiveness of the use of e-Samsat can affect motor vehicle tax compliance in the UPT. Regional Revenue Agency of the Province of Bali in the City of Denpasar. With the implementation of the Progressive Tax at the UPT. The Regional Revenue Agency of Bali Province in Denpasar City greatly influences the level of compulsory tax compliance of motorized vehicles. The level of compliance of motor vehicle taxpayers declined but was not very meaningful. Service quality at UPT. The Provincial Revenue Agency of Bali in Denpasar City strives to be improved in accordance with the rules and SOPs of regulation, by providing the best attitude, excellent service to improve service quality. The application of eSamsat and Progressive Tax and the quality of service can improve motor vehicle taxpayer compliance.]]>
<![CDATA[PENGARUH MINAT, PERSEPSI KEBERMANFAATAN, DAN KEMUDAHAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KABUPATEN MANGGARAI ]]>
<![CDATA[Indriyati Indriyati]]>;
<![CDATA[Kadek Wulandari Laksmi P]]>;
<![CDATA[IGN Oka Ariwangsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v6i1.3031
<![CDATA[Pengaruh minat, persepsi kebermanfaatan, dan kemudahan penggunaan E-Filling terhadap kepatuhan wajib pajak orang pribadi di Kabupaten Manggarai. Penelitian ini bertujuan untuk mengetahui pengaruh variabel minat, perpsepsi kebermanfaatan, dan kemudahan penggunaan e-filing terhadap kepatuhan wajib pajak orang pribadi di Kabupaten Manggarai. Sampel penelitian yaitu WPOP yang tercatat di KPP Pratama Ruteng Kabupaten Manggarai, yang berjumlah 100 orang. Pengumpulan data dilakukan dengan cara penyebaran kuesioner dengan menggunakan google form. Teknik analisis data terdiri atas uji asumsi klasik, analisis regresi berganda, dan uji hipotesis (uji t). Adapun hasil dari penelitian ini adalah adanya pengaruh positif dan signifikan baik secara parsial maupun simultan antara variabel minat, perpsepsi kebermanfaatan, dan kemudahan penggunaan e-filing terhadap kepatuhan wajib pajak orang pribadi di Kabupaten Manggarai. Kata kunci: Minat, Perpsepsi Kebermanfaatan, Kemudahan Penggunaan e-filling, Kepatuhan Wajib Pajak]]>
<![CDATA[PENGARUH PENERAPAN E-SAMSAT, KUALITAS PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA DENPASAR ]]>
<![CDATA[Kadek Wulandari Laksmi P]]>;
<![CDATA[Ni Made Lira Amerti Putri Darsana]]>;
<![CDATA[I G.N. Oka Ariwangsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v7i1.3401
<![CDATA[Pajak daerah merupakan sumber penerimaan daerah. Salah satu jenis dari pajak daerah adalah pajak kendaraan bermotor. Berdasarkan data di kota Denpasar, jumlah pembayaran pajak pada tahun 2020 menurun dan jumlah tunggakan pajak kendaraan bermotor meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-samsat, kualitas pelayanan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak di Kota Denpasar. Metode kuantitatif digunakan dalam penelitian ini dengan data primer berupa kuesioner. Teknik Accidental Sampling Pengambilan sampel pada wajib pajak di Kantor SAMSAT Denpasar. Sampel berdasarkan rumus Slovin dan mendapatkan 100 responden. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini, dengan menggunakan program SPSS for windows. Hasil penelitian ini menunjukkan bahwa penerapan e-samsat, kualitas pelayanan pelayanan perpajakan dan sosialisasi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di Kota Denpasar.]]>
<![CDATA[PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KENYAMANAN, TERHADAP PENGGUNAAN TRANSPORTASI BERBASIS ONLINE PADA GENERASI MILLENNIAL ]]>
<![CDATA[Gusi Putu Lestara Permana]]>;
<![CDATA[Kadek Wulandari Laksmi]]>
<![CDATA[ Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[UNHI Press ]]>
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DOI: 10.32795/widyaakuntansi.v1i2.383
<![CDATA[The aim of this research was to examine using of online transportation by millenials in Denpasar, The variables used in this research are based on technology acceptance model (TAM) stated by Davis (1989). The variables in this research was adaptable from this model, there are perceived usefulness, perceived ease of use and also add the new variable from motivational model are perceived enjoyment. The result of this research state perceived usefulness, perceived ease of use, and perceived enjoyment positively effect used of online transportation by millenials.]]>
<![CDATA[Increasing Awareness Of Business Persons In The Use Of Cloud Pos PT. Guest Pro Indoensia ]]>
<![CDATA[Kadek Krisna Saputra]]>;
<![CDATA[Kadek Wulandari Laksmi P]]>;
<![CDATA[I G. N. Oka Ariwangsa]]>
<![CDATA[ ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Muhammadiyah Tasikmalaya ]]>
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DOI: 10.35568/abdimas.v5i2.2537
<![CDATA[PT. Guest Pro Technology Indonesia as the place where the author carries out street vendors is a technology company that has a vision to become an integrated technology platform to maintain and develop 246 trillion rupiah of tourism foreign exchange potential so that it can be enjoyed maximally by every tourism industry player in Indonesia. In this article, the author conveys how to increase public awareness and culinary business actors in recognizing and feeling the benefits of using the Cloud POS operating system which makes culinary business services more efficient and of course increases performance effectiveness. In this case, the use of the operating system from PT. Guest Pro Technology called Cloud POS. By using the method of observation and interviews in the implementation of activities, the authors play a role in promoting and explaining the superiority of products from PT. Guest Pro to the public in general and culinary business actors in particular.]]>
<![CDATA[PENGARUH PENERAPAN E-SAMSAT, KUALITAS PELAYANAN FISKUS DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA DENPASAR ]]>
<![CDATA[Kadek Wulandari Laksmi P]]>;
<![CDATA[Ni Made Lira Amerti Putri Darsana]]>;
<![CDATA[I G.N. Oka Ariwangsa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v7i1.3401
<![CDATA[Pajak daerah merupakan sumber penerimaan daerah. Salah satu jenis dari pajak daerah adalah pajak kendaraan bermotor. Berdasarkan data di kota Denpasar, jumlah pembayaran pajak pada tahun 2020 menurun dan jumlah tunggakan pajak kendaraan bermotor meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-samsat, kualitas pelayanan perpajakan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak di Kota Denpasar. Metode kuantitatif digunakan dalam penelitian ini dengan data primer berupa kuesioner. Teknik Accidental Sampling Pengambilan sampel pada wajib pajak di Kantor SAMSAT Denpasar. Sampel berdasarkan rumus Slovin dan mendapatkan 100 responden. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan dalam penelitian ini, dengan menggunakan program SPSS for windows. Hasil penelitian ini menunjukkan bahwa penerapan e-samsat, kualitas pelayanan pelayanan perpajakan dan sosialisasi perpajakan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak di Kota Denpasar.]]>
<![CDATA[PENERAPAN STRATEGI PEMASARAN STP PADA PT. GUESTPRO ]]>
<![CDATA[Komang Setiawan]]>;
<![CDATA[Kadek Wulandari Laksmi P]]>;
<![CDATA[I G. N. Oka Ariwangsa]]>;
<![CDATA[Ni Wayan Lasmi]]>
<![CDATA[ BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022) ]]>
Publisher : <![CDATA[Universitas Majalengka ]]>
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DOI: 10.31949/jb.v3i4.3278
<![CDATA[GuestPro is an information technology company based in Ubud – Bali, which provides information system solutions for tourism & hospitality industry companies that want to survive in the midst of intense business competition in this industry. As time goes by, technology is very important to sustain any changes in the times that continue to develop. The company will be great if it is able to attract customers to a product. Where in the current situation, namely the COVID-19 pandemic, companies are required to take advantage of everything to survive by reducing operational costs to reduce expenses. Various strategies can be applied by the company in accordance with the conditions and capabilities of the company. Therefore the marketing process in a company will be very important if it is combined with the right technology. STP marketing strategy is one way to market a company's products easily and efficiently. The company will start to record every income and expenditure in order to get a balanced result to reduce losses.]]>
