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All Journal Jurnal Pengabdian Masyarakat Akademisi Journal of Governance, Taxation, and Auditing
Putra, I Made Wianto
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Humanities Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Optimalisasi Tatakelola Bumdes Selulung Sebayantaka Desa Selulung Kecamatan Kintamani Barat-Bangli Kartana, I Wayan; Amlayasa, Anak Agung Bagus; Putra, I Made Wianto; Sari, Indah Permata
Jurnal Pengabdian Masyarakat Akademisi Vol. 5 No. 1 (2026)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v5i1.1567

Abstract

Pemberdayaan Berbasis Masyarakat (PBM) difokuskan pada optimalisasi tata kelola Badan Usaha Milik Desa (BUMDes) Selulung di Kecamatan Kintamani Barat, Bangli. Kegiatan ini bertujuan untuk meningkatkan manajemen keuangan dan transparansi dalam pengelolaan BUMDes. Analisis situasi mengidentifikasi berbagai tantangan, seperti kurangnya pengetahuan manajemen, rendahnya transparansi, dan minimnya keterlibatan masyarakat. Solusi yang diusulkan mencakup pelatihan manajemen keuangan bagi pengurus BUMDes, penerapan sistem informasi keuangan berbasis teknologi, serta peningkatan partisipasi masyarakat dalam pengelolaan usaha. Dengan implementasi program ini, diharapkan BUMDes Selulung mampu meningkatkan efisiensi operasional, akuntabilitas, dan kesejahteraan masyarakat, serta mendukung pembangunan berkelanjutan di daerah tersebut. Program ini tidak hanya bermanfaat bagi pengurus, tetapi juga memperkuat peran masyarakat dalam pengawasan dan dukungan terhadap BUMDes
The Influence of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar DWIPASARI, Made Sukma; PUTRA, I Made Wianto; KAWISANA, Putu Gede Wisnu Permana
Journal of Governance, Taxation and Auditing Vol. 1 No. 3 (2023): Journal of Governance, Taxation and Auditing (January - March 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v1i3.552

Abstract

This study entitled The Effect of Taxpayer Awareness, Tax Sanctions, and the Level of Understanding of Taxpayers on Individual Taxpayer Compliance at KPP Pratama Gianyar. The problems studied in this study are: how is the influence of taxpayer awareness, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. This study aims to determine the awareness of taxpayers, tax sanctions, and the level of partial understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar. The research sample is 100 respondents. The primary data collection was carried out using a questionnaire. The data analysis technique used is multiple linear regression. The results of this study show that there is a positive and significant effect partially from taxpayer awareness, tax sanctions, and the level of understanding of taxpayers on individual taxpayer compliance at KPP Pratama Gianyar.
Co-Authors Anak Agung Bagus Amlayasa DWIPASARI, Made Sukma I Gusti Agung Putu Eryani Indah Permata Sari Kartana, I Wayan Kawisana, Putu Gede Wisnu Permana Ni Nengah Seri Ekayani