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All Journal 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 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 Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Kolaborasi Jurnal Pengabdian Masyarakat Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Economics Research and Policy Studies Jurnal Ilmu Akuntansi Mulawarman (JIAM) ASERSI : Jurnal Akuntansi Terapan dan Bisnis MIMBAR INTEGRITAS Priviet Social Sciences Journal Jurnal Akuntansi Manado (JAIM) Journal of Innovative and Creativity Economic and Education Journal (Ecoducation) Ecoducation J-CEKI
Laksmi, Kadek Wulandari
Universitas Pendidikan Nasional
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Karakteristik individu, pengetahuan perpajakan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari; Dewi, Made Risma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2387

Abstract

Taxes are a source of income and, until now, the backbone of state revenues. The tax contribution to state revenue is increasing every year. Taxpayers' understanding of the applicable tax provisions and regulations is necessary so that taxpayers will be more aware of fulfilling their obligations to pay taxes. The purpose of this study was to determine the effect of individual characteristics, tax knowledge, and tax socialization on individual taxpayer compliance. The data used is primary data from distributing questionnaires to individual taxpayers registered at the South Badung KPP Pratama. The method used is a quantitative descriptive analysis method using the SPSS analysis tool. The results obtained indicate that individual characteristics, knowledge of taxation, and tax socialization have a significant positive effect on individual taxpayer compliance at KPP Pratama South Badung.
Penggunaan Media Sosial Instagram Untuk Meningkatkan Penjualan Produk Pada Bali Best Adventure I Putu Nadha Ambara Putra; Kadek Wulandari Laksmi P; I G.N. Oka Ariwangsa; Komang Widhya Sedana Putra P
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 4 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i4.986

Abstract

Pulau Bali, dikenal sebagai "Pulau Dewata," merupakan salah satu destinasi wisata terpopuler di Indonesia dengan berbagai objek wisata alam, budaya, dan buatan. Dengan meningkatnya jumlah wisatawan, sektor pariwisata menjadi pilar utama ekonomi Bali. Namun, biro perjalanan seperti Bali Best Adventure menghadapi tantangan dalam memanfaatkan Instagram sebagai media promosi. Praktik Kerja Lapangan (PKL) ini bertujuan untuk mengoptimalkan penggunaan Instagram untuk meningkatkan penjualan produk Bali Best Adventure. Metode yang digunakan meliputi koordinasi pembuatan konten dengan staf marketing, editing konten, dan penjadwalan upload. Konten yang diproduksi terdiri dari satu foto untuk feed dan empat foto untuk Instagram Stories, dengan fokus pada kualitas visual, penggunaan logo, serta caption dan hashtag yang menarik. Dalam empat hari, jumlah pengikut meningkat dari 386 menjadi 403, dan jumlah like pada postingan terakhir naik dari 3-5 menjadi 14. Temuan ini menunjukkan bahwa strategi pemasaran yang lebih aktif di Instagram dapat meningkatkan engagement dan penjualan.
FINTECH ADOPTION AND ENTREPRENEURIAL EXPERIENCE: KEY DRIVERS OF MSME SUSTAINABILITY: English Lasmi, Ni Wayan; Putra, Komang Widhya Sedana; Laksmi, Kadek Wulandari
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i3.599

Abstract

The rapid development of digital technology has significantly impacted various sectors, especially entrepreneurship, with financial technology (fintech) emerging as one of the key innovations. Fintech offers easier access to financial services, which can improve financial management for small and medium-sized enterprises (SMEs). However, the effectiveness of fintech adoption may depend on the entrepreneurial experience of business owners, especially among young entrepreneurs, as it influences their ability to leverage fintech tools for better financial management and sustainability. This study aims to explore how fintech usage affects the sustainability of MSMEs in Bali and examines the moderating role of entrepreneurial experience in this relationship. A purposive sampling method was used to survey 200 MSMEs in Bali, collecting data through questionnaires. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between fintech usage, entrepreneurial experience, and MSME sustainability. The results indicate that both fintech usage and entrepreneurial experience have a positive impact on MSME sustainability. Additionally, entrepreneurial experience was found to moderate the relationship between fintech adoption and MSME sustainability, suggesting that experienced entrepreneurs are better equipped to harness the potential of fintech for financial management. This study highlights the importance of combining digital tools with entrepreneurial expertise to improve the sustainability and competitiveness of MSMEs in the digital economy.
OPTIMIZING FINANCIAL MANAGEMENT IN YOUNG ENTREPRENEURS: THE ROLE OF FINTECH ADOPTION AND ENTREPRENEURIAL EXPERIENCE IN MSMES Putra P, Komang Widhya Sedana; Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari
Among Makarti Vol 17, No 2 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i2.728

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh penggunaan teknologi finansial (fintech) terhadap efektivitas manajemen keuangan pada kewirausahaan muda di Bali, dengan pengalaman kewirausahaan sebagai variabel moderasi. Metode yang digunakan adalah survei kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada 200 pemilik usaha mikro, kecil, dan menengah (UMKM) yang memiliki legalitas usaha. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, fokus pada wirausaha muda berusia 16-35 tahun dengan pengalaman minimal 5 tahun. Hasil penelitian menunjukkan bahwa penggunaan fintech memiliki pengaruh positif dan signifikan terhadap efektivitas manajemen keuangan, dengan nilai koefisien 0.412. Selain itu, pengalaman kewirausahaan berperan sebagai variabel moderasi yang memperkuat hubungan antara penggunaan fintech dan efektivitas manajemen keuangan, dengan nilai signifikansi sebesar 0.035. Temuan ini menegaskan bahwa adopsi fintech dapat meningkatkan kemampuan wirausaha muda dalam mengelola keuangan, sedangkan pengalaman membantu mereka memanfaatkan teknologi secara efektif.
Fostering sustainable growth: Analyzing the impact of financial access and managerial expertise on the growth of small and medium enterprises Putra P, Komang Widhya Sedana; Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari
Journal of Economics Research and Policy Studies Vol. 4 No. 3 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i3.1250

Abstract

This study will seek to investigate the effect of access to finance and managerial capability on driving SME growth in Bali, Indonesia. The study used a quantitative research design with a population of 100 legally registered SMEs in Bali, with data collected through questionnaires. The analytical method applied for testing the relationships among variables is PLS-SEM. These results indicate that access to finance is positive for the growth of SMEs, which would lead to business expansion. The interaction between managerial capability and access to finance is also significant in determining growth, underlining that higher managerial competence enhances SMEs' ability to leverage financing for better growth. These findings underline that access to finance needs to be complemented with improved managerial capabilities if sustainable SME sector development is to be supported. These findings imply that policymakers and development programs, apart from the facilitation of access to finance, should be targeting training and capacity-building for entrepreneurship management skills.
Inovasi Media Sosial dan Kelangsungan Usaha Mikro, Kecil, dan Menengah: Peran Kritis Literasi Digital Maitri, Wayan Sri; Putra P, Komang Widhya Sedana; Laksmi P, Kadek Wulandari; Sukarnasih, Desak Made
Efektor Vol 11 No 2 (2024): Efektor Vol.11 No.2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/e.v11i2.23745

Abstract

The purpose of this study is to analyze the effects of social media innovation on the business sustainability of MSMEs, taking digital literacy as a moderating variable. This research was conducted in Bali Province using a quantitative approach with data sources sampled from owners of MSMEs. A structured questionnaire was used. The data analysis used PLS-SEM, a technique of robust statistics that is appropriate for studying a complex relationship between variables. The research findings indicated that social media innovation significantly contributed to the sustainability of businesses within the MSME sector. It means that when MSMEs adopt and implement innovative social media strategies effectively, it leads to their overall sustainability and hence improves business outcomes. In fact, it was established in this study that the relationship can be moderated by digital literacy, meaning that MSMEs with higher levels of digital literacy are better positioned to leverage social media innovation for increased business sustainability. The results raise the need to incorporate social media innovation with digital literacy to promote sustainable practices among MSMEs. In doing this, businesses can keep up with the rapidly changing landscape of new technologies in ways that improve their competitive advantage. The paper, therefore, concludes with managerial implications: Owners of MSMEs need targeted training and resources to improve their digital literacy level so as to fully tap into the potential of social media innovations toward long-term sustainability.
The Role of AI, IoT, and E-Marketing in Enhancing the Sustainability and Competitiveness of MSMES Sedana Putra, Komang Widhya; Laksmi, Kadek Wulandari; Ariwangsa, IGN Oka
Journal The Winners Vol. 25 No. 2 (2024): Journal The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v25i2.12395

Abstract

The research examined how the integration of Artificial Intelligence (AI), the Internet of Things (IoT), and e-marketing can enhance the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). It addresses the gap in existing literature regarding the synergistic effects of these technologies in overcoming resource constraints often faced by MSMEs during digital transformation. While previous research has focused on the individual benefits of AI or IoT, limited attention has been given to their combined impact on e-marketing and its influence on MSME sustainability. The research applied a quantitative approach to survey 200 MSMEs in Denpasar City through a Likert-scale questionnaire and analyzed with PLS-SEM version 4.0. The findings reveal that AI improves access to e-marketing channels and operational efficiency, while IoT enhances data analytics and automates business processes. Their integrated adoption significantly boosts digital marketing performance, positively affecting MSME sustainability. The challenges identified include the high costs and expertise required for effective implementation. Nonetheless, with appropriate investment and technical support, AI, IoT, and e-marketing synergy can make MSMEs more sustainable. From a managerial perspective, the long-term integration of these technologies into business strategies is critical for sustaining growth in the digital era.
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, KOMITE AUDIT, KOMISARIS INDEPENDEN, DAN AUDIT DELAY TERHADAP INTEGRITAS LAPORAN KEUANGAN : PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Felita, Thea; Budiadnyani, Ni Putu; Laksmi P, Kadek Wulandari; Dewi, Putu Pande R. Aprilyani
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.732

Abstract

This research aims to examine the influence of company size, institutional ownership, audit committee, independent commissioner, and audit delay on the integrity of financial reports (in manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023). The research approach used is quantitative by applying multiple linear regression analysis using SPSS software to process data. The sample was selected using a purposive sampling method, with a total sample of 348 over a three year period. The results of the research state that company size has a negative and insignificant effect on the integrity of financial reports, while independent commissioners and audit committees have a negative and significant effect on the integrity of financial reports, independent commissioners have a positive and significant effect on the integrity of financial reports, and audit delay has a positive and insignificant effect. to financial reports
PENGARUH PERSEPSI KEMUDAHAN, KEMANFAATAN, KEAMANAN DAN MINAT TERHADAP KEPUTUSAN PENGGUNAAN QRIS PADA GENERASI Z DI KOTA DENPASAR Yuuka Narita Putri, Ni Made; R. Aprilyani Dewi, Putu Pande; Jaya Kusuma, Putu Sri Arta; Laksmi P, Kadek Wulandari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.737

Abstract

This study aims to determine the effect of convenience, usefulness, security and interest partially and simultaneously on the decision to use. The sample in this study was Generation Z aged 17-26 years, who used the Quick Response Code Indonesian Standard (QRIS) and were domiciled in Denpasar City as many as 114 people. The data analysis technique 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, it was found that convenience had a positive and significant effect on the decision to use, usefulness had a positive and significant effect on the decision to use, security had a positive and significant effect on the decision to use, interest had a positive and significant effect on the decision to use and convenience, usefulness, security and interest had a significant effect on the decision to use. The magnitude of the influence of the independent variables on the decision to use is 65.3%.
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
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 Chintia Camilo Desak Made Febri Purnama Sari Desak Made Sukarnasih Dewa Ayu Rina Dewi Paramitha Dewi, Made Risma Dewi, Putu Purnama Endita, Ni Kadek Citra Ernawati, Ni Luh Felita, Thea Gusi Putu Lestara Permana Gusti Putu Lestara Permana I G. N. Oka Ariwangsa I G. N. Oka Ariwangsa I G. N.O. Ariwangsa I Gede Harry Ramanda Sujana I Gusti Ayu Dhani Handita I Gusti Ayu Mas Rosita Dewi I Kadek Dwi Fajar Swastika 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 IGN Oka Ariwangsa Indriyati Indriyati Kadek Krisna Saputra Komang Setiawan Komang Sri Widiantari Komang Widhya Sedana Putra P Lely Anggreyni Jawak Made Adika Pradnya Paramita Astawan Mahadhika Feryo Gotama Maharipa, I Kadek Setya Obi Maitri, Wayan Sri Manu, Aprita Susanti Martina Angelica Oktaviani Damai Naraswari , Ida Ayu Yogi Ni Kadek Anggiyely Sritania Ni Komang Ayulyantari Ni Luh Yulyana Dewi Ni Made Ari Puspita Dewi, Ni Made Ari Puspita Ni Made Dwipayanti Ni Made Lira Amerti Putri Darsana Ni Putu Budiadnyani Ni Putu Early Pradnya Suarnitha Ni Wayan Eva Angellina Ni Wayan Lasmi Niron, Vernanda Christine Novianti, Mega Putri Eka Pandea Bagus Adnyanaesa Parasari, Nyoman Sri Manik Permana, Gusti Putu Lestara Permana, Putu Indra Putra, Komang Satria Wibawa Putri, Ni Putu Ayu Sriniken Dhamayanti Putri, Putu Wahyu Cahyani Putu Eka Rumadana Putu Indah Kaori Widyawati Putu Indra Permana Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rumadana, Putu Eka Septianee, Putu Ditha Setligt, Eileen Vridynia Sianipar, Arsia Dondania Suci Artini, Ni Kadek Suwardyanba, Gede Irfan Swardyani, Winda Trisna, Ni Nyoman Putri Bulan Yasa, I Gede Pradnyana Antara Yosephine, Thalia Yuuka Narita Putri, Ni Made