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Laksmi, Kadek Wulandari
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Peran Brand Awareness dalam Memediasi Pengaruh Digital Advertising dan Flash Sale terhadap Keputusan Pembelian di TikTok Shop Giovvani Angela Gunawan; Kadek Devi Kalfika Anggria Wardani; Made Mulyadi; Kadek Wulandari Laksmi P.
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.10035

Abstract

This study aims to examine the role of brand awareness in mediating the effect of digital advertising and flash sale promotions on purchase decisions on TikTok Shop. Along with the shift in shopping behavior toward digital platforms, social commerce platforms such as TikTok Shop have become highly competitive arenas that require a comprehensive understanding of the factors driving consumer transactions. This research adopts a quantitative approach, with data collected through questionnaires distributed to 190 TikTok Shop users in Denpasar City. The sampling technique employed was proportional stratified random sampling across four districts in Denpasar City. The collected data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach through SmartPLS 4.0 software. The results indicate that digital advertising and flash sale promotions have a positive and significant effect on purchase decisions. In addition, both variables also have a positive and significant effect on TikTok Shop platform brand awareness. TikTok Shop brand awareness is proven to have a positive and significant effect on purchase decisions and serves as a partial mediating variable in the relationship between digital advertising and flash sale promotions and users’ purchase decisions on TikTok Shop.
PENGARUH DIGITALISASI PERPAJAKAN DAN LITERASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI ERA IMPLEMENTASI CORE TAX SYSTEM Clara Felicia Regina Francis; Kadek Wulandari Laksmi P
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

The Core Tax System's deployment is a strategic move to digitally change tax administration and increase the effectiveness, accuracy, and transparency of tax services. The degree of tax literacy among the general population, which has a big impact on taxpayer compliance behavior, is crucial to the efficacy of digital tax systems. This study uses Attribution Theory as its theoretical framework to investigate how individual taxpayers' compliance in Denpasar City is impacted by both external (tax digitization) and internal (tax literacy) factors. Purposive sampling was used to select 150 respondents, and questionnaires were distributed as part of a quantitative research approach. Multiple linear regression, instrument validity and reliability tests, and traditional assumption tests were used to examine the collected data. The findings show that tax digitalization significantly and favorably affects taxpayer compliance, suggesting that better system integration and accessibility boost compliance. Additionally, there are positive and significant effects of tax literacy, indicating that a thorough understanding of tax rights, obligations, and processes encouraging compliance conduct. These findings highlight the importance of synergizing digital system optimization with strengthened tax education efforts.
Pengaruh Brand Awareness, Promosi dan Citra Merek terhadap Keputusan Pembelian Produk Pie Susu Ajik Krisna Oleh-Oleh Bali Santoso, Sisilia Ananda; P, Kadek Wulandari Laksmi
ManBiz: Journal of Management and Business Vol. 4 No. 3 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

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Abstract

The purpose of this study was to determine the effect of brand awareness, promotion, and brand image on purchasing decisions for Ajik Krisna milk pie products, Balinese souvenirs. This study was conducted in Denpasar City and Badung Regency, Bali, as the operational centers of PT. Krisna Nusantara Group and the main locations for Ajik Milk Pie consumers. The population in this study was all consumers of Ajik Milk Pie whose number was not known for certain. Therefore, the sample determination used a non-probability sampling technique with the criteria of having purchased Ajik Milk Pie at least once in the last six months and being at least 17 years old. The sample size was determined based on Rambut guidelines, namely the number of indicators multiplied by a scale of 10 to obtain 180 respondents. Based on the results of the research that has been conducted, it can be concluded that the three variables studied, namely, brand awareness, promotion, and brand image have a positive influence on consumer purchasing decisions for Ajik Krisna Milk Pie. This finding indicates that the higher the level of consumer awareness of the brand, the more effective the promotional strategy carried out, and the better the company's brand image, the greater the consumer's tendency to make a purchase. Thus, efforts to improve these three aspects simultaneously will make a direct contribution to improving consumer purchasing decisions.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE Ni Ketut Arista Ameliasari; Kadek Wulandari Laksmi P; Ketut Tanti Kustina; Putu Putri Prawitasari
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vry3hq37

Abstract

This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
  PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI   Cahya Putri, Ni Made; Wulandari Laksmi, Kadek; Omika Dewi, I G. A. Agung; Tanti Kustina, Ketut
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0atpg878

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
PERAN MEDIASI PERCEIVED VALUE TERHADAP PENGARUH VARIASI DAN KETERSEDIAAN PRODUK PADA LOYALITAS PELANGGAN DI PT. INDOGUNA BALI I Kadek Setya Obi Maharipa; Kadek Wulandari Laksmi; Komang Sri Widiantari; Nyoman Sri Manik Parasari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4921

Abstract

PERAN MEDIASI PERCEIVED VALUE TERHADAPPENGARUH VARIASI DAN KETERSEDIAAN PRODUKPADA LOYALITAS PELANGGAN DI PT. INDOGUNA BALI
Peran Product Bundling, Live Streaming, Dan Kualitas Produk Terhadap Keputusan Pembelian Skintific Via Tiktok Shop Ni Kadek Sindy Dwi Anjani; Putu Ratna Juwita Sari; Nyoman Sri Manik Parasari; Kadek Wulandari Laksmi P
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5977

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Product Bundling, Live Streaming, dan Kualitas Produk terhadap keputusan pembelian produk Skintific di TikTok Shop. Metode penelitian menggunakan pendekatan kuantitatif dengan sampel sebanyak 160 responden yang dipilih secara purposive. Data dianalisis menggunakan uji reliabilitas, uji asumsi klasik, regresi linier berganda, uji t, dan uji koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa ketiga variabel berpengaruh positif dan signifikan terhadap keputusan pembelian, dengan koefisien regresi masing-masing 0,351 untuk Product Bundling, 0,219 untuk Live Streaming, dan 0,214 untuk Kualitas Produk. Uji koefisien determinasi menunjukkan R² sebesar 0,417, artinya 41,7% keputusan pembelian dipengaruhi oleh ketiga variabel tersebut, sedangkan sisanya dipengaruhi oleh faktor lain. Temuan ini menegaskan bahwa strategi bundling yang menarik, interaksi live streaming yang informatif, dan kualitas produk yang baik dapat meningkatkan minat beli konsumen dan membangun kepercayaan di platform digital. Implikasi praktis bagi perusahaan adalah pentingnya pengembangan strategi pemasaran yang inovatif serta penekanan pada kualitas produk untuk mempertahankan loyalitas konsumen. Penelitian ini juga menjadi referensi bagi penelitian selanjutnya terkait faktor-faktor yang memengaruhi keputusan pembelian di e-commerce berbasis live streaming.
Pengaruh Struktur Modal, Profitabilitas, Dan Tax Planning Terhadap Nilai Perusahaan Dengan Dividen Policy Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2022 - 2024) Irmayani, Ni Putu Satwika; Laksmi , Kadek Wulandari; Prawitasari, Putu Putri; Dewi, I. G. A Agung Omika
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): January: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, profitabilitas, dan tax planning terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan data sekunder dari 83 perusahaan dan dianalisis dengan pendekatan Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa hanya profitabilitas yang berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa tingginya kemampuan perusahaan dalam menghasilkan laba menjadi faktor utama yang meningkatkan kepercayaan investor serta nilai pasar. Struktur modal dan tax planning tidak berpengaruh signifikan, sehingga tingkat utang dan efisiensi pajak belum menjadi pertimbangan utama dalam penilaian investor. Kebijakan dividen tidak mampu memoderasi pengaruh struktur modal, profitabilitas, maupun tax planning terhadap nilai perusahaan, sehingga tidak memberikan sinyal yang kuat di pasar. Penelitian ini menegaskan bahwa profitabilitas merupakan determinan utama nilai perusahaan, sementara variabel keuangan lainnya memiliki peran yang terbatas dalam sektor food and beverage.
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

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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.
Co-Authors Adnyani, Ni Putu Mita Andistan, Ignacia Betrya Apriliani, Ni Putu Mia Aris Widiana, Ngakan Putu 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.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 Ariwangsa Indriyati Indriyati Irmayani, Ni Putu Satwika Kadek Devi Kalfika Anggria Wardani Kadek Krisna Saputra Ketut Tanti Kustina Komang Setiawan Komang Sri Widiantari Komang Widhya Sedana Putra P 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 Manu, Aprita Susanti Martina Angelica Oktaviani Damai Martini, I. A. Oka Naraswari , Ida Ayu Yogi Ni Kadek Anggiyely Sritania Ni Kadek Dilasanthika Ni Kadek Sindy Dwi Anjani Ni Kadek Winda Yanti 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 Dewi, Ni Made Ari Puspita Ni Made Dwipayanti Ni Made Lira Amerti Putri Darsana Ni Nyoman Sri Wisudawati Ni Putu Budiadnyani 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 Wayan Sri Maitri Widyadhana, I Nyoman Augie Yasa, I Gede Pradnyana Antara Yosephine, Thalia Yuuka Narita Putri, Ni Made ⁠Putu Putri Prawitasari