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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
Laksmi, Kadek Wulandari
Universitas Pendidikan Nasional
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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
The FINANCIAL LEVERAGE, CORPORATE SOCIAL RESPONSIBILITY TO, AND TAX AVOIDANCE IN BANKING COMPANIES LISTED ON THE IDX Laksmi P, Kadek Wulandari; Ariwangsa, I G. N Oka; Trisna, Ni Nyoman Putri Bulan
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.280

Abstract

Penelitian ini tentang pengaruh leverage keuangan dan corporate social responsibility terhadap tax avoidance. Tujuan penelitian yaitu menguji dan menganalisis pengaruh variabel independen leverage keuangan dan corporate social responsibility terhadap variabel dependen tax avoidance. Seluruh perusahaan perbankan yang tercatat di BEI periode 2019 – 2021 adalah populasi penelitian ini. Sampel yang dipilih dalam penelitian ini yaitu metode purposive sampling, sehingga perusahaan perbankan yang termasuk dalam kriteria sampel sebanyak 31 perusahaan dari 46 populasi perusahaan perbankan yang tercatat di BEI. Teknik pengumpulan data pada penlitian ini yaitu data sekunder. Model regresi linear berganda dipergunakan sebagai analisis data. Penelitian didapatkan hasil, yaitu: (1) leverage keuangan berpengaruh positif signifikan terhadap tax avoidance, (2) corporate social responsibility berpangaruh positif signifikan terhadap tax avoidance.
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
Pengaruh Likuiditas, Leverage, Profitabilitas dan Capital Intensity Terhadap Agresivitas Pajak Laksmi P, Kadek Wulandari; Ariwangsa, I G.N. Oka; Putri, Ni Putu Ayu Sriniken Dhamayanti; Putra P, Komang Widhya Sedana
EconBank: Journal of Economics and Banking Vol 6 No 2 (2024): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v6i2.421

Abstract

Tax aggression is an action taken to ensure that income subject to tax is either calculated correctly or illegal tax avoidance, often known as tax fraud. The purpose of this study is to estimate the impact of liquidity, leverage, profitability, and capital intensity on tax aggression in food and beverage sub-sector manufacturing companies listed on the IDX throughout 2021-2022. Sampling was carried out by purposive sampling so that 26 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange were obtained that met several requirements. The results showed that liquidity and leverage have a negative effect on tax aggressiveness. Meanwhile, profitability and capital intensity have a positive and significant effect on tax aggressiveness
Penerapan Manajemen Modern dalam Optimalisasi Pelayanan di Kantor Notaris komang widhya sedana putra p; I Komang Didi Kariana; Ni Wayan Lasmi; Kadek Wulandari Laksmi P; IGN Oka Ariwangsa
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i2.2147

Abstract

This Community Service Program (PKM) was conducted at Kantor Notaris-PPAT I Putu Setiawan, S.H., M.Kn in Gianyar Regency with the primary goal of enhancing operational efficiency and service quality. The main issues identified included slow and inefficient manual document management and unstructured time management, which negatively impacted administrative processes and client satisfaction. To address these issues, the program implemented two main solutions: digitalizing documents using a technology-based document management system and applying an integrated time management system. Additionally, the program included intensive staff training to ensure effective adaptation to new technologies and managerial methods. Preliminary results indicate a significant improvement in service speed and accuracy, as well as a reduction in administrative errors. The new document management system allows for faster and more structured access, while the time management system aids in prioritizing tasks and managing schedules more effectively. Consequently, the program has successfully enhanced staff productivity and client satisfaction, providing a solid foundation for further development in managerial practices at the notary office.
Peran Komunikasi Pemasaran Untuk Meningkatkan Loyalitas Pelanggan Di Red Studio Kadek Wulandari Laksmi P; Lely Anggreyni Jawak; I G. N. Oka Ariwangsa; Komang Satria Wibawa Putra
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/f4shdq14

Abstract

In today's digital era, everything is digitalized in all aspects. The company can achieve success not only determined by the quality of products, services and services offered but also determined by the company's ability to ensure customer loyalty to remain loyal to use the services and products marketed. This service aims to understand how the role of marketing communication in increasing customer loyalty at Red Studio. The methods used in this service are, 1. observation 2. active participation 3. guidance and mentorinf 4. practical projects. The results obtained show that by implementing a more effective marketing strategy in the future, the company can strengthen long-term relationships with consumers.
The Effectiveness of Smart Application of Integrated Licensing Services for the Public (SICANTIK) on Community Services in Gianyar Regency Ni Luh Mita Juniari; Kadek Wulandari Laksmi P; Ni Nyoman Sri Wisudawati; Ni Wayan Lasmi
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2024): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35568/abdimas.v7i2.4559

Abstract

Technological advances drive development and change in various sectors of life, including the government sector. In this case, the government sector began intensively developing ICT to replace traditional public service delivery systems with digital public service delivery systems or government electronic systems (e-government). The Investment and One-Stop Integrated Services Office of Gianyar Regency has implemented an e-government service system to improve service quality so people get better service satisfaction. One of the solutions carried out by the Gianyar Regency Government providing satisfaction with non-business and non-licensing services is by utilizing the SICANTIK application which has guaranteed security because it is managed directly by the Ministry of Communication Information and integrated Online Single Submission. SICANTIK application can access nine types of permits including, a midwife practice license, nurse practice license, medical laboratory technology practice license, dental nurse license, physiotherapy license, nutrition staff license, anesthesiologist license, pharmacist license, and pharmaceutical technical personnel license. In measuring the effectiveness of performance an application in this study uses the effectiveness of application consisting of interface, navigation, content, reliability, and technical. The effectiveness measures have been carried out by the Gianyar Regency Government have been quite effective because they’ve carried out by applicable Standard Operating Procedures to increase community service satisfaction.
EMPOWERING INVESTMENT DECISIONS THROUGH FINANCIAL LITERACY AND GOVERNMENT REGULATIONS ON MSMES Ariwangsa, IGN Oka; Putra, Komang Widhya Sedana; Laksmi , Kadek Wulandari
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5226

Abstract

The two major factors that influence investment decisions are an individual's financial literacy and the regulatory framework in existence. In the wake of fast-growing investments, especially among MSMEs in Denpasar, it is important to understand how financial literacy and government regulations influence investment decisions. The aim of the paper is to analyze the influence of financial literacy on investment decisions, and the contribution of government policies to this influence. The design used in this study is a quantitative approach with questionnaires given out to 200 respondents that perform investment activities within Denpasar. In analyzing data, PLS-SEM is used to test the hypotheses stated in this research paper. The result from the study revealed that financial literacy has a significantly positive influence on the investment decision. Furthermore, government regulations have a moderating role but with a relatively smaller effect, which means that effective regulation can strengthen the positive influence of financial literacy on investment decisions.
Mengelola Emosi dalam Keuangan: Pengaruh Stoisisme pada Perilaku Konsumen dan Keputusan Finansial Sedana Putra, Komang Widhya; Wulandari Laksmi, Kadek
Economic and Education Journal (Ecoducation) Vol. 6 No. 3 (2024): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v6i3.387

Abstract

Penelitian ini mengkaji pengaruh perilaku konsumen terhadap keputusan finansial di kalangan Generasi Z di Kota Denpasar dan mengevaluasi peran stoisisme sebagai moderator dalam hubungan tersebut. Menggunakan metode survei dengan populasi Generasi Z berusia 15 hingga 25 tahun dan sampel 60 individu yang ditentukan melalui rumus Slovin, penelitian ini mengumpulkan data menggunakan kuesioner skala Likert untuk mengukur perspektif responden mengenai perilaku konsumen, stoisisme, dan keputusan finansial. Data dianalisis dengan perangkat lunak PLS (Partial Least Squares) untuk uji reliabilitas, analisis deskriptif, dan inferensial. Hasil menunjukkan bahwa perilaku konsumen memiliki pengaruh positif dan signifikan terhadap keputusan finansial, mendukung teori perilaku konsumen dan pengambilan keputusan rasional. Sebaliknya, stoisisme sebagai moderator menunjukkan pengaruh negatif yang signifikan, mengurangi efektivitas perilaku konsumen dalam meningkatkan keputusan finansial. Temuan ini menggarisbawahi pentingnya perilaku konsumen yang rasional dalam pengambilan keputusan finansial dan menunjukkan bahwa prinsip stoisisme, meskipun bermanfaat untuk mengelola stres, dapat mengurangi responsivitas terhadap peluang finansial. Penelitian ini memberikan wawasan bagi praktisi dan peneliti tentang pengaruh perilaku konsumen dan stoisisme dalam konteks finansial generasi digital.
Strategi Keberlanjutan Perusahaan: Mengukur Implikasi Kinerja Keuangan dengan Dukungan Inovasi Produk Ariwangsa, IGN Oka; Sedana Putra, Komang Widhya; Laksmi, Kadek Wulandari; Sukarnasih, Desak Made
Economic and Education Journal (Ecoducation) Vol. 6 No. 3 (2024): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v6i3.389

Abstract

Riset ini bersasaran untuk menelaah implikasi kinerja keuangan terhadap keberlanjutan usaha dengan inovasi produk sebagai variabel moderasi. Latar belakang dari riset ini adalah pentingnya keberlanjutan usaha di era persaingan bisnis yang ketat, di mana kinerja keuangan yang kuat dan inovasi produk menjadi faktor kunci dalam mempertahankan kelangsungan bisnis. UKM, khususnya di Bali, memiliki peran penting dalam perekonomian lokal, sehingga memahami bagaimana kinerja keuangan dan inovasi produk sanggup mendukung keberlanjutan usaha adalah hal yang penting. Metodologi riset yang diterapkan dalam riset ini adalah metode kuantitatif, dimana instrumen kuncinya berupa kuesioner yang disebarkan kepada 100 UKM di Bali yang ditetapkan menggunakan cara purposive sampling. Data yang dikumpulkan diteliti dengan metode Partial Least Squares untuk menguji hubungan antara kinerja keuangan, inovasi produk, dan keberlanjutan bisnis. Kuesioner tersebut dikalkulasi menggunakan skala Likert untuk mengevaluasi persepsi responden terkait variabel riset. Hasil studi memperlihatkan bahwa kinerja keuangan secara meyakinkan dan positif memengaruhi keberlanjutan usaha, sedangkan inovasi produk mampu memoderasi hubungan tersebut. Inovasi produk memperkuat implikasi kinerja keuangan terhadap keberlanjutan, menyiratkan bahwa perusahaan yang melakukan inovasi produk secara efektif mampu memanfaatkan kinerja keuangannya untuk mencapai keberlanjutan usaha yang lebih baik. Riset ini berkontribusi dalam memberi panduan strategis bagi perusahaan dalam memadukan kinerja keuangan dan inovasi produk untuk mendukung keberlanjutan usaha secara berkelanjutan.
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 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