p-Index From 2021 - 2026
11.399
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Sosial dan Humaniora Journal The Winners Juara: Jurnal Riset Akuntansi Among Makarti JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Ilmiah Pangabdhi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Efektor Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Economic and Education Journal (Ecoducation) EconBank : Journal Economics and Banking Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri JAZ: Jurnal Akuntansi Unihaz Jurnal Ilmiah Edunomika (JIE) Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Amnesty: Jurnal Riset Perpajakan Widya Akuntansi dan Keuangan Bubungan Tinggi: Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian Masyarakat Asia Jurnal Revenue : Jurnal Ilmiah Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT UPI YPTK Journal of Business and Economics Journal of Instructional and Development Researches juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan ProBisnis : Jurnal Manajemen CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Kolaborasi Jurnal Pengabdian Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Economics Research and Policy Studies Journal of Social And Economics Research Jurnal Ilmu Akuntansi Mulawarman (JIAM) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Journal of Artificial Intelligence and Digital Business MIMBAR INTEGRITAS Priviet Social Sciences Journal Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi, Keuangan dan Perpajakan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity JUAN: Jurnal Pengabdian Nusantara Economic and Education Journal (Ecoducation) ManBiz: Journal of Management and Business journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Ecoducation Jurnal Cendekia Ilmiah JIMEK Jurnal Akuntansi dan Bisnis Krisnadwipayana
Claim Missing Document
Check
Articles

DAMPAK APLIKASI PAJAK KENDARAAN DIGITAL NASIONAL SIGNAL DALAM MENINGKATKAN KEPATUHAN WP Kadek Wulandari Laksmi; Rommy Patrik Liyanto
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 11 No 1 (2024): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Motor Vehicle Tax (PKB) represents a form of local taxation. Since 2021, the government has introduced the Samsat Digital (SIGNAL) application, streamlining the fulfillment of tax obligations for taxpayers. The objective of this research is to assess the acceptability of this application among taxpayers in accordance with TAM (Technology Acceptance Model) theory, with the aim of enhancing taxpayer compliance. The methodology employed involves a descriptive statistical approach, focusing on the population of taxpayers in the city of Denpasar utilizing the SIGNAL application. The analysis utilizes multiple linear regression to evaluate the impact of variables such as convenience, benefit, and security on taxpayer compliance. The findings indicate that these variables have a statistically significant positive influence on taxpayer compliance. The implications of this research provide further understanding of the demographic characteristics of SIGNAL app users, which can form the basis of further marketing or development strategies in increasing technology acceptance among age groups.
Pengaruh Social Media Marketing, Influencer Endorsement, dan Diskon Harga Terhadap Impulsive Buying dengan Trust Sebagai Mediasi pada Produk Parfume Bohe di Kota Denpasar Widyadhana, I Nyoman Augie; Laksmi, Kadek Wulandari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11455

Abstract

This study aims to analyze the influence of social media marketing, influencer endorsements, and price discounts on impulsive purchases with trust as a mediating variable in Bohe Bali perfume consumers. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to Bohe Bali consumers and analyzed using the Partial Least Square (PLS) method. The results showed that social media marketing did not have a significant direct effect on impulsive purchases, but had a positive and significant effect on trust. Conversely, influencer endorsements and price discounts were proven to have a positive and significant direct effect on impulsive purchases. Price discounts were the variable with the strongest direct effect in encouraging impulsive purchases. Furthermore, influencer endorsements and price discounts did not have a significant effect on trust. The test results also showed that trust had a positive and significant effect on impulsive purchases. In testing the mediation effect, trust was proven to fully mediate the influence of social media marketing on impulsive purchases. However, trust was unable to mediate the influence of influencer endorsements and price discounts on impulsive purchases. These findings indicate that social media marketing works through building trust, while influencer endorsements and price discounts encourage impulse purchases through emotional mechanisms and price urgency. The conclusion of this study shows that trust is a key factor in bridging digital marketing strategies with impulse buying behavior, especially for perfume products that are experience goods. Therefore, Bohe Bali needs to balance short-term promotional strategies with efforts to build consumer trust sustainably.
The Influence of Final Tax Rates and Investment Risk on Millennial Taxpayers' Interest in Investing in the Capital Market: Pengaruh Tarif Pajak Final dan Risiko Investasi terhadap Minat Berinvestasi Pasar Modal oleh Wajib Pajak Milenial Maheswari, Ida Ayu Diah Kartika Diva; Laksmi, Kadek Wulandari
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 9 No. 1 (2026): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v9i1.3209

Abstract

This study examines the effect of the final tax rate and investment risk on the investment interest of millennial taxpayers in the capital market in Denpasar City. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that the final tax rate and investment risk have a positive and significant influence on investment interest. These findings suggest that clear tax policies and a proper understanding of investment risk can encourage greater investment participation among millennial taxpayers in the capital market. AbstrakPenelitian ini bertujuan menguji pengaruh tarif pajak final dan risiko investasi terhadap minat berinvestasi wajib pajak milenial di pasar modal di Kota Denpasar. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa tarif pajak final dan risiko investasi berpengaruh positif dan signifikan terhadap minat berinvestasi, sehingga kepastian kebijakan perpajakan serta pemahaman risiko dapat mendorong peningkatan partisipasi investasi milenial di pasar modal.
Pengaruh Social Media Marketing, Influencer Endorsement, dan Diskon Harga Terhadap Impulsive Buying dengan Trust Sebagai Mediasi pada Produk Parfume Bohe di Kota Denpasar Widyadhana, I Nyoman Augie; Laksmi, Kadek Wulandari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11455

Abstract

This study aims to analyze the influence of social media marketing, influencer endorsements, and price discounts on impulsive purchases with trust as a mediating variable in Bohe Bali perfume consumers. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to Bohe Bali consumers and analyzed using the Partial Least Square (PLS) method. The results showed that social media marketing did not have a significant direct effect on impulsive purchases, but had a positive and significant effect on trust. Conversely, influencer endorsements and price discounts were proven to have a positive and significant direct effect on impulsive purchases. Price discounts were the variable with the strongest direct effect in encouraging impulsive purchases. Furthermore, influencer endorsements and price discounts did not have a significant effect on trust. The test results also showed that trust had a positive and significant effect on impulsive purchases. In testing the mediation effect, trust was proven to fully mediate the influence of social media marketing on impulsive purchases. However, trust was unable to mediate the influence of influencer endorsements and price discounts on impulsive purchases. These findings indicate that social media marketing works through building trust, while influencer endorsements and price discounts encourage impulse purchases through emotional mechanisms and price urgency. The conclusion of this study shows that trust is a key factor in bridging digital marketing strategies with impulse buying behavior, especially for perfume products that are experience goods. Therefore, Bohe Bali needs to balance short-term promotional strategies with efforts to build consumer trust sustainably.
SOSIALISASI BIJAK FINANSIAL PADA SISWA SMA: BUDGETING, MENABUNG, DAN LITERASI RISIKO KEUANGAN Putu Adina Muthia Widyastra; Kadek Wulandari Laksmi P
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Inpress Vol. 7 No. 2 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i2.56369

Abstract

Kegiatan Kuliah Kerja Nyata (KKN) ini dilaksanakan dalam bentuk sosialisasi literasi keuangan di SMA Negeri 5 Denpasar pada 9 Februari 2026 dengan sasaran 22 siswa pengurus OSIS. Permasalahan yang diangkat adalah masih terbatasnya pemahaman siswa mengenai pengelolaan uang saku dan meningkatnya risiko keuangan digital pada remaja. Kegiatan bertujuan meningkatkan pemahaman peserta tentang budgeting dan skala prioritas, pembiasaan menabung, literasi risiko keuangan digital (termasuk paylater dan judi online), serta pengenalan investasi legal sebagai perencanaan keuangan jangka panjang. Metode pelaksanaan meliputi penyampaian materi, diskusi interaktif, dan evaluasi observasional melalui sesi tanya jawab pada awal dan akhir kegiatan dengan indikator jumlah peserta yang mengangkat tangan dan konfirmasi jawaban lisan. Hasil kegiatan menunjukkan peningkatan partisipasi dan pemahaman peserta, ditandai dengan kenaikan respons dari 2–3 orang pada sesi awal menjadi 15–18 orang dari 22 peserta pada sesi akhir, serta meningkatnya kemampuan peserta membedakan konsep menabung dan investasi dan memahami pentingnya pengelolaan uang saku. Kegiatan ini disimpulkan efektif sebagai edukasi dasar bijak finansial bagi siswa, dan disarankan agar sekolah melanjutkan program literasi keuangan secara berkala serta menggunakan evaluasi yang lebih terstruktur (misalnya pre-test dan post-test) pada kegiatan berikutnya agar peningkatan pemahaman dapat diukur lebih kuantitatif.
Co-Authors Adnyani, Ni Putu Mita Andistan, Ignacia Betrya Apriliani, Ni Putu Mia Aris Widiana, Ngakan Putu Ariwangsa, I G. N. Oka Ariwangsa, I G.N. Oka Bhargawa, Dewi Andjani Angellina Cahya Putri, Ni Made Chintia Camilo Clara Felicia Regina Francis Desak Made Febri Purnama Sari Desak Made Sukarnasih Dewa Ayu Rina Dewi Paramitha Dewi, I. G. A Agung Omika Dewi, Made Risma Dewi, Putu Purnama Dhirgayusa, I Gede Perdana Endita, Ni Kadek Citra Ernawati, Ni Luh Felita, Thea Giovvani Angela Gunawan Gusi Putu Lestara Permana Gusti Putu Lestara Permana I G. N. Oka Ariwangsa I G. N. Oka Ariwangsa I G. N.O. Ariwangsa I Gde Kajeng Baskara I Gede Harry Ramanda Sujana I Gusti Ayu Dhani Handita I Gusti Ayu Mas Rosita Dewi I Kadek Dwi Fajar Swastika I Kadek Setya Obi Maharipa I Komang Didi Kariana I Made Yoga Dwipayana Putra I Putu Dharmawan Pradhana I Putu Gede Sulaksana Adi Putra I Putu Nadha Ambara Putra Ida Ayu Ratih Dharmayanti Tatwa Ida Bagus Anom Purbawangsa IGN Oka Ariwangsa Indriyati Indriyati Irmayani, Ni Putu Satwika Kadek Devi Kalfika Anggria Wardani Kadek Krisna Saputra Komang Setiawan Komang Sri Widiantari Komang Widhya Sedana Putra P Kustina, Ketut Tanti Lely Anggreyni Jawak Luh Gede Sri Artini Made Adika Pradnya Paramita Astawan Made Mulyadi Made Ratih Nurmalasari Mahadhika Feryo Gotama Maheswari, Ida Ayu Diah Kartika Diva Maitri, Wayan Sri Manu, Aprita Susanti Martina Angelica Oktaviani Damai Martini, I. A. Oka Naraswari , Ida Ayu Yogi Ni Kadek Anggiyely Sritania Ni Kadek Sindy Dwi Anjani Ni Ketut Anik Nugraheni Ni Ketut Arista Ameliasari Ni Komang Ayulyantari Ni Luh Mita Juniari Ni Luh Yulyana Dewi Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Dwipayanti Ni Made Lira Amerti Putri Darsana Ni Nyoman Sri Wisudawati Ni Putu Budiadnyani Ni Putu Early Pradnya Suarnitha Ni Wayan Eva Angellina Ni Wayan Lasmi Nilna Muna Niron, Vernanda Christine Novianti, Mega Putri Eka Nyoman Sri Manik Parasari Omika Dewi, I G. A. Agung Pandea Bagus Adnyanaesa Parasari, Nyoman Sri Manik Permana, Gusti Putu Lestara Permana, Putu Indra Prawitasari, Putu Putri Premayanti, Made Ari Putra, Komang Satria Wibawa Putri, Ni Putu Ayu Sriniken Dhamayanti Putri, Putu Wahyu Cahyani Putu Adina Muthia Widyastra Putu Eka Rumadana Putu Indah Kaori Widyawati Putu Indra Permana Putu Pande R. Aprilyani Dewi Putu Putri Prawitasari Putu Ratna Juwita Sari Putu Sri Arta Jaya Kusuma Rommy Patrik Liyanto Rumadana, Putu Eka Santoso, Sisilia Ananda Septianee, Putu Ditha Setligt, Eileen Vridynia Sianipar, Arsia Dondania Suci Artini, Ni Kadek Suwardyanba, Gede Irfan Swardyani, Winda Trisna, Ni Nyoman Putri Bulan Widyadhana, I Nyoman Augie Yasa, I Gede Pradnyana Antara Yosephine, Thalia Yuuka Narita Putri, Ni Made ⁠Putu Putri Prawitasari