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All Journal Krisna: Kumpulan Riset Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Aksioma Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Riset Akuntansi Warmadewa
Ni Luh Putu Mita MIATI
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Program Kemitraan Masyarakat Tentang Penyuluhan Manajemen Bisnis dan Sumber Daya Manusia Serta Pencatatan di Tantri Phala I Gde Agung Wira Pertama; I Nyoman Sutapa; Ni Luh Putu Mita Miati
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2022): 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.v4i2.312

Abstract

Tantri Phala is a trading company engaged in the business of trading traditional clothing. The business activities in Tantri Phala, apart from selling merchandise, are also making or producing their own items such as clothes, cloth and shade. Tantri Phala is managed directly by the owner, involving several employees such as employees at the cashier, production and marketing departments. The problems in this Tantri Phala are difficulties in managing the workforce, lack of understanding of accounting, lack of adequate tools for recording. From these problems, the time of service with the Community Partnership Program provides solutions in the form of providing labor management counseling, providing accounting counseling, providing counseling about basic prices. To carry out the implementation, starting from program implementation, evaluation, and partner participation. The targeted outputs are articles published in accredited national journals Abdi Journal: Journal of Community Service and Empowerment Padang State University, print or digital media, intellectual property rights, videos published on websites and books.
Empowerment of Wood Carving Art Groups for Digitalization-Based Sustainable Art and Business in Mas Village, Gianyar: Pemberdayaan Kelompok Seni Pahat Kayu untuk Seni dan Bisnis Berkelanjutan Berbasis Digitalisasi di Desa Mas, Gianyar Ni Made Wahyuni; Ni Luh Putu Mita Miati; Kadek Goldina Puteri Dewi; Dian Pramana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 4 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i4.21712

Abstract

The art of sculpting is a craft as a branch of the creative economy that focuses on the skill of expressing ideas, thoughts, intellectual works on wood media so as to create products with aesthetic, unique, symbolic, interesting, philosophical meaning and marketability. The lack of knowledge and skills related to the management and business of wood carving makes it interesting to carry out comprehensive empowerment in increasing the potential of carving art in Mas Village, Ubud District. The aim of this community service is to overcome partner problems by helping partners and offering solutions according to the service's field of knowledge. The method of implementing service begins with a location survey, observation, questions and answers regarding the business situation and problems faced. Furthermore, offering solutions in the form of socialization, training, implementation, mentoring, evaluation and sustainability. As a result of the dedication and implications of the program that the 10 members of the sculpture group participated in, they were able to develop knowledge, managerial skills, digital marketing and simple technology-based production. These results can be identified from the results of valid participant questionnaires.
PENGARUH PERSEPSI AUDITOR ATAS KEMUDAHAN DAN KEGUNAAN ARTIFICIAL INTELLIGENCE TERHADAP KUALITAS AUDIT Ni Ketut Adnyaswari Widyastini; I Putu Budi Anggririawan; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 6 No. 2 (2025): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi auditor atas kemudahan dan kegunaan artificial intelligence terhadap kualitas audit. Penelitian ini dilakukan pada Kantor Akuntan Publik Se-Provinsi Bali yang terdaftar di Direktori 2024. Populasi dalam penelitian sebanyak 146 auditor. Sampel dalam penelitian ini sebesar 67 auditor dengan menggunakan teknik purposive sumpling. Data yang digunakan dalam penelitian ini adalah data primer dengan metode kuisioner. Pengujian data menggunakan teknik analisis rregresi linear berganda. Hasil pengujian menunjukkan bahwa persepsi atas kemudahan artificial intelligence berpengaruh positif terhadap kualitas audit. Serta, hasil pengujian mengenai persepsi auditor atas kegunaan artificial intelligence berpengaruh positif terhadap kualitas audit.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI PAJAK, KUALITAS PELAYANAN DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT BANGLI I Wayan Rudiantara; Ni Luh Putu Mita Miati; Ni Made Vita Indriyani
Jurnal Riset Akuntansi Warmadewa Vol. 7 No. 1 (2026): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

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Abstract

Pajak kendaraan bermotor adalah pajak yang harus dibayar oleh setiap pemilik kendaraan bermotor yang mengoperasikan kendaraannya di jalan umum. Pembayaran pajak kendaraan bisa dilakukan melalui layanan pemerintah baik di Samsat, Polres ataupun Samsat Keliling. Tujuan penelitian ini adalah untuk mengetahui Pengaruh Pengetahuan Perpajakan, Sosialisasi Pajak, Kualitas Pelayanan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Teknik pengambilan sampel yang digunakan adalah dengan menggunakan rumus slovin dengan total sampel sebanyak 100 responden. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa Pengetahuan Perpajakan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Sosialisasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Kualitas Pelayanan berpengaruh positif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli. Tarif Pajak berpengaruh negatif terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Bangli.
PENGARUH PENGALAMAN KERJA, LINGKUNGAN KERJA, DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT I Gusti Agung Diah Dwi Jayanti; Luh Kade Datrini; Ni Luh Putu Mita Miati
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.271-278

Abstract

Audit judgment is the auditor's policy in assessing the results of the examination that affect the fairness offinancial statements. Numerous cases related to audit judgment by the Supreme Audit Agency (BPK)haveraised doubts among users of BPK audit reports. The differing results found by previous researchers have ledto inconsistencies in research and a lack of studies investigating the influence of the work environment onaudit judgment. Therefore, researchers see an opportunity to re-examine the factors that influence auditjudgment. This study aims to identify the influence of work experience, work environment, and time budgetpressure on audit judgment among BPK auditors in Bali Province. Data were collected through a survey of50 BPK auditors in Bali Province. The sampling method used was non-probability sampling with a purposivesampling technique, and the analysis was conducted using Structural Equation Model (SEM) with theSmartPLS analysis tool. The results of the study indicate that the work experience variable has a significantpositive influence on audit judgment. However, the work environment and time budget pressure variables donot have a significant influence on audit judgment. This study has theoretical and practical implications forthe BPK in Bali Province.
PENGARUH MANAJEMEN PUNCAK, KUALITAS SIA DAN KEMAMPUAN TEKNIK PERSONAL TERHADAP EFEKTIVITAS SIA Kadek Desik Ani Wulandari; Partiwi Dwi Astuti; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7627.1-6

Abstract

Penelitian ini bertujuan untuk menguji secara empiris dukungan manajemen puncak, kualitas sistem informasi akuntansi, kemampuan teknik personal terhadap efektivitas sistem informasi akuntansi. Populasi dalam penelitian adalah LPD se-Kota Denpasar dengan sampel yang digunakan yaitu sebanyak 35 LPD yang ditentukan dengan teknik sampel jenuh. Teknik analisis data yang digunakan untuk menguji dalam penelitian ini adalah regresi linier berganda. Berdasarkan hasil penelitian dapat dilihat bahwa dukungan manajemen puncak berpengaruh positif dan signfikan terhadap efektivitas sistem informasi akuntansi, kualitas sistem informasi akuntansi berpengaruh positif signifikan terhadap efektivitas sistem informasi akuntansi dan kemampuan teknik personal berpengaruh positif signifikan terhadap efektivitas sistem informasi akuntansi. Penelitian ini bermanfaat memperkuat Technology Acceptance Model (TAM) dalam penerimaan dan penggunaan suatu sistem informasi akuntansi.Saran bagi penelitian ini yaitu Bagi peneliti selanjutnya hendaknya menambahkan variabel lainnya seperti kecangihan teknologi informasi, pendidikan dan pelatihan serta kinerja individual.
PENGARUH ETIKA PROFESI, PENGALAMAN KERJA, DAN MOTIVASI KERJA TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) SE-KOTA DENPASAR Ni Luh Putu Eka Juliasari; I Dewa Ayu Eka Pertiwi; Ni Luh Putu Mita Miati
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8471.31-36

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh etika profesi, pengalaman kerja dan motivasi kerja terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) Se-Kota Denpasar. Penelitian ini menggunakan pendekatan kuantitatif. Jumlah populasi sebanyak 60 auditor dengan metode penentuan sampel menggunakan sampel jenuh, sehingga sampel yang digunakan sebanyak 60 auditor. Metode penelitian menggunakan jenis data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh dari kuesioner yang disebarkan kepada responden dalam penelitian ini. Pengumpulan data mengunakan metode kuesioner. Metode analisis data yang digunakan menggunakan uji asumsi klasik, regresi linear berganda, uji F dan uji T. Berdasarkan hasil uji hipotesis (uji t), diperoleh bahwa etika profesi berpengaruh positif dan signifikan terhadap kinerja auditor, pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor.
KEMAMPUAN PENGALAMAN AUDITOR DAN MOTIVASI AUDITOR MEMODERASI PENGARUH DUE PROFESSIONAL CARE PADA KUALITAS AUDIT Putu Gede Wisnu Permana Kawisana; Ni Luh Putu Mita Miati; Ni Luh Putu Ratna Wahyu Lestari
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.19

Abstract

This study aims to obtain empirical evidence regarding the effect of due professional care on audit quality by increasing the experience and motivation of auditors as moderating variables. In due diligence due professional care will be related to the experience and motivation of the auditor, because when the experience and motivation of a large auditor, the auditor's professional due diligence will increase. The population sample in this study were 53 people consisting of the Auditor population at Public Accounting Firm in Bali, the data were collected through questionnaires distributed throughout KAP in Bali. The result of this research can be concluded that there is interaction from two moderation variables to the relationship between Professional Care and Audit Quality. experience variables and auditor motivation proved to strengthen the relationship between due professional care to audit quality.
Co-Authors Agus Darma Yoga Pratama Dian Pramana I Dewa Ayu Eka Pertiwi I Gde Agung Wira Pertama I Gusti Agung Diah Dwi Jayanti I Nyoman Sutapa I Putu Budi Anggririawan I Wayan Rudiantara Kadek Desik Ani Wulandari Kadek Goldina Puteri Dewi Kuntayuni Luh Kade Datrini Ni Ketut Adnyaswari Widyastini Ni Luh Putu Eka Juliasari Ni Luh Putu Ratna Wahyu Lestari Ni Made Vita Indriyani Ni Made Wahyuni Partiwi Dwi Astuti Putu Gede Wisnu Permana Kawisana