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All Journal Jurnal Bisnis dan Kewirausahaan Bhakti Persada Jurnal Aplikasi IPTEKS Journal of Applied Sciences in Accounting, Finance, and Tax Journal of Commerce Management and Tourism Studies Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan
I Made Sura Ambara Jaya
Politeknik Negeri Bali
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Pengaruh Kualitas dan Kepuasan Pelayanan Pajak terhadap Motivasi Membayar Pajak Serta Dampaknya terhadap Kepatuhan Wajib Pajak Anak Agung Gde Mantra Suarjana; I Dewa Made Partika; I Made Sura Ambara Jaya; Ni Gst Nym Suci Murni
Jurnal Bisnis dan Kewirausahaan Vol 16 No 2 (2020): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v16i2.1997

Abstract

Penelitian ini bertujuan menganalisis pengaruh kualitas pelayanan pajak, kepuasan pelayanan pajak secara parsial terhadap motivasi membayar pajak. Menganalisis pengaruh kualitas pelayanan pajak, kepuasan pelayanan pajak secara parsial terhadap kepatuhan wajib pajak. Menganalisis pengaruh motivasi membayar pajak terhadap kepatuhan wajib pajak. Menganalisis pengaruh kualitas pelayanan pajak terhadap kepatuhan wajib pajak dimediasi motivasi membayar pajak. Menganalisis pengaruh kepuasan pelayanan pajak terhadap kepatuhan wajib pajak dimediasi motivasi membayar pajak. Sampel diambil sebanyak 100 orang wajib pajak di Kota Denpasar dengan teknik random sampling. Teknik analisis data adalah teknik analisis jalur. Hasil analisis data dengan signifikansi 0,05 menunjukkan bahwa kualitas pelayanan pajak, kepuasan pelayanan pajak secara parsial berpengaruh positif dan signifikan terhadap motivasi membayar pajak. Kualitas pelayanan pajak, kepuasan pelayanan pajak secara parsial berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Motivasi membayar pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kualitas pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dimediasi motivasi membayar pajak. Kepuasan pelayanan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak dimediasi motivasi membayar pajak.
Keterampilan Komunikasi Yang Dibutuhkan Pasar Kerja Bidang Akuntansi: Studi Iklan Lowongan Kerja Luh Mei Wahyuni; I Made Sura Ambara Jaya; I Made Suarta
Jurnal Bisnis dan Kewirausahaan Vol 14 No 3 (2018): JBK - Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.625 KB) | DOI: 10.31940/jbk.v14i3.1096

Abstract

Kemampuan komunikasi merupakan salah satu kunci keberhasilan lulusan dalam memasuki duniakerja. Penyiapan program kurikuler untuk mengembangkan keterampilan komunikasi mahasiswa haruslahberangkat dari analisis kebutuhan pasar kerja. Penelitian ini bermaksud mengidentifikasi atribut-atributketerampilan komunikasi yang diperlukan oleh pasar kerja bidang akuntansi. Penelitian dilakukan denganmenganalisis isi iklan lowongan kerja, terutama terkait atribut-atribut keterampilan komunikasi yang menjadipersyaratan dalam iklan lowongan kerja. Sumber utama data penelitian adalah iklan lowongan kerja yang dimuat pada media on-line atau iklan lowongan kerja on-line dalam kurun waktu Maret 2018–Juni 2018. Jumlah iklan lowongan kerja yang dianalisis selama periode penelitian mencapai 200 iklan. Terdapat sebanyak 148 kata,gabungan kata atau frasa keterampilan komunikasi yang berhasil diidentifikasi, dengan jumlah frekuensikemunculan mencapai 286 kali. Verbal and written communication skills, emotion self-control, interpersonalskills, providing performance feedback, initiating open discussion, providing motivation, convincingpresentations, dan being a change catalyst merupakan kata-kata kunci keterampilan komunikasi yangkemunculannya lebih dari sepuluh kali. Sebagian besar dari atribut-atribut tersebut termasuk dalam kelompokketerampilan komunikasi interpersonal.
PENERAPAN PELAYANAN PRIMA UNTUK MENINGKATKAN KEPUASAN KONSUMEN GOLF PADA NIRWANA BALI GOLF CLUB I Made Sura Ambara Jaya; Luh Mei Wahyuni; Ari Rismayanti
Jurnal Bisnis dan Kewirausahaan Vol 12 No 3 November (2016): Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (91.303 KB)

Abstract

Saat ini golf semakin diminati oleh wisatawan asing maupun domestik, golf juga dijadikan salah satu program utama dari wisatawan yang melakukan acara konvensi dan dijadikan sebuah ajang perlombaan atau tournament. Persaingan yang terjadi sangat ketat antara lapangan golf yang satu dengan lapangan golf lainnya, maka penerapan pelayanan prima sangat penting dilakukan untuk memenangkan persaingan. Teknik pengumpulan data dilakukan dengan observasi, wawancara langsung, dan dokumentasi. Adapun teknik analisis yang digunakan adalah dengan pendekatan deskritif kualitatif. Hasil penelitian menunjukkan customer service di Nirwana Bali Golf Club, mengutamakan penampilan (grooming) yang sesuai dengan standar perusahaan dan pengetahuan tentang produk perusahaan dalam melakukan pelayanan terhadap konsumen. Dimensi pokok pelayanan prima yaitu: bukti langsung (tangibles), kehandalan (reliability), daya tanggap (responsiveness), jaminan (assurance), dan empati (emphaty), sangatlah memegang peranan penting dalam memberikan pelayanan prima terhadap konsumen di Nirwana Bali Golf Club dan juga berpengaruh untuk menjaga citra perusahaan dan mempertahankan agar perusahaan tetap eksis dalam persaingan dengan para kompetitor lainnya. Pelayanan prima sudah diterapkan dengan baik oleh Nirwana Bali golf club, terbukti dengan adanya beberapa comment yang positif yang diberikan oleh konsumen, adanya beberapa penghargaan yang telah diraih, dan adanya repeater guest yang bermain di Nirwana Bali Golf Club. Meskipun harga bermain golf di Nirwana Bali Golf Club terbilang paling tinggi di antara lapangan golf lainnya di Bali, Nirwana Bali Golf Club tetap menjadi pilihan para golfer untuk bermain golf karena kualitas pelayanan yang baik dan fasilitas yang lengkap
PKM PENGELOLAAN KEUANGAN BANJAR ADAT DI DESA SANGEH, PROVINSI BALI I Wayan Suasnawa; I Made Sura Ambara Jaya; Ida Bagus Ketut Sugirianta
Bhakti Persada Jurnal Aplikasi IPTEKS Vol 4 No 2 (2018): November 2018
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.109 KB) | DOI: 10.31940/bp.v4i2.1067

Abstract

Mitra kami, Banjar Brahmana dan Banjar Sibang terletak di Desa Sangeh, Kecamatan Abiansemal, Kabupaten Badung, Provinsi Bali. Pengelolaan keuangan banjar di kedua mitra ini masih sangat sederhana baik itu yang menyangkut peralatan, pembukuan, perhitungan maupun sistem yang dipergunakan masih sangat konvensional. Selain itu juga masih kurangnya pengetahuan dan ketrampilan pengelola dana simpan pinjam dalam hal pembukuan dan penggunaan komputer. Banjar Brahmana mengelola dana sebesar Rp. 468.943.000,- dengan rata-rata pendapatan hasil bunga uang sebesar Rp. 7-8 juta per 35 hari. Banjar Sibang mengelola dana sebesar Rp. 749.495.567,- dengan rata-rata pendapatan bunga uang Rp. 11 juta dalam 35 hari. Dalam mengatasi permasalahan peralatan yang masih konvensional maka dilakukan pengadaan berupa perangkat komputer dan perlengkapan yang diperlukan. Sistem simpan pinjam yang masih konvensional ditingkatan dengan perbaikan pembukuan simpan pinjam dengan memberikan kartu angsuran dan pelatihan pembukuan. Selanjutnya pengadaan sistem berupa software simpan pinjam serta pelatihan penggunaannya supaya pengelola dapat menggunakan sistem. Dengan pengelolaan keuangan dana yang lebih baik maka usaha simpan pinjam ini dapat berkembang dan dapat bermanfaat dalam menunjang pelaksanaan kegiatan adat wilayah banjar kedua mitra.
Variance analysis as a tool of controlling food and beverage costs at Masmara Resort Canggu Ni Ketut Motik Diah Amara Dewi; I Wayan Karmana; I Made Sura Ambara Jaya
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.1-14

Abstract

This research focuses on controlling food and beverage costs at Masmara Resort Canggu due to adverse variances between standard costs and actual costs. This study aims to determine the variance between standard costs and actual costs and the causes of variance and how to control food and beverage costs. This type of research is mixed method study, which is a sequential mixed methods strategy was used, especially a sequential exploratory strategy. The data sources used are primary data in the form of interview and observation results and secondary data in the form of standard recipes, reconciliation reports, sales reports, standard cost reports and actual cost reports. The data analysis techniques used are quantitative analysis techniques and control techniques. The results showed an unfavourable variance both in terms of the quantity of raw material use and also the price of raw materials caused by differences in the use of raw material quantities and differences in standard raw material prices with the actual. For food and beverage cost control, there are still discrepancies when purchasing goods above the standard price, receiving goods is carried out by unauthorized staff, storage does not match the type and does not apply the FIFO (First In First Out) system, and the production section does not use the standard recipe that has been set.
Evaluating quality and price: A comprehensive analysis of maybelline vinyl ink Jaya, I Made Sura Ambara; Santra, I Ketut; Apriani, Luh Ketut
Kajian Pendidikan, Seni, Budaya, Sosial dan Lingkungan Vol. 2 No. 1 (2025): March 2025
Publisher : Yayasan Mitra Persada Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/kpsbsl.v2i1.18

Abstract

This study evaluates the quality and pricing of Maybelline Vinyl Ink, a widely popular cosmetic product, to provide insights into consumer perceptions and purchasing behaviour. The research focuses on three primary objectives: understanding the criteria that define cosmetic product quality, comparing Maybelline Vinyl Ink’s pricing with competitors, and analysing factors that influence consumer purchasing decisions. A mixed-methods approach was employed for data collection, incorporating a detailed review of user feedback from various platforms, ingredient analysis, and a comparative market study. Qualitative data provided insights into consumer satisfaction and preferences, while quantitative analysis helped assess market trends and pricing dynamics. The findings reveal that consumers often associate higher prices with superior quality, but this perception is not always accurate. Many affordable beauty products, including Maybelline Vinyl Ink, are recognized for delivering comparable, if not better, performance. Maybelline Vinyl Ink is particularly praised for its rich pigmentation, smooth application, and long-lasting formula. However, some users reported concerns about potential dryness or discomfort after extended wear, which could influence repeat purchases among certain segments. The analysis highlights the importance of balancing quality and pricing in maintaining brand reputation and consumer trust. Maybelline has successfully positioned itself as a reliable brand by offering products that cater to a diverse audience, combining quality and affordability. The study also underscores the role of product innovation, ingredient transparency, and effective marketing in shaping consumer behaviour in the competitive beauty industry. In conclusion, Maybelline Vinyl Ink exemplifies a product that strikes a balance between cost and quality, meeting the expectations of a broad consumer base. The findings provide valuable insights for both consumers and industry players, emphasizing the need for continuous product improvement and competitive pricing strategies in the cosmetics market.
Exploring students’ entrepreneurial motivation and interest in developing innovative business ideas for future careers Santra, I Ketut; Kencanawati, Anak Agung Ayu Mirah; Winaya, Ni Nyoman Teristiyani; Masih, Ni Ketut; Jaya, I Made Sura Ambara
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 1 (2025): Apr 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v3i2.32

Abstract

This study investigates the factors that influence entrepreneurial motivation and intention among Business Administration students at Politeknik Negeri Bali, focusing on the 2023 and 2024 batches. The primary aim is to understand the intrinsic and extrinsic factors shaping students' entrepreneurial intentions. A mixed-methods approach was employed, combining observation and in-depth interviews to gather qualitative data. The study examines the role of personal motivations, such as self-drive and prior entrepreneurial experiences, alongside external influences like family support and income potential. The analysis revealed that intrinsic factors, particularly self-motivation and early exposure to entrepreneurship, were more influential in fostering entrepreneurial intentions than extrinsic factors. Students with higher intrinsic motivation were more inclined to pursue entrepreneurial ventures independently. Challenges identified included a lack of practical experience and limited access to capital, which hindered students' entrepreneurial efforts. Although support from family and the local community played a role, the impact was less significant compared to personal desires and the satisfaction derived from running a business. In conclusion, intrinsic motivations are the primary drivers of entrepreneurial intention among the students, with external factors serving as secondary influences. To support students' entrepreneurial aspirations, addressing challenges like practical experience and access to resources is crucial.
Variance analysis as a tool of controlling food and beverage costs at Masmara Resort Canggu Dewi, Ni Ketut Motik Diah Amara; Karmana, I Wayan; Jaya, I Made Sura Ambara
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.1-14

Abstract

This research focuses on controlling food and beverage costs at Masmara Resort Canggu due to adverse variances between standard costs and actual costs. This study aims to determine the variance between standard costs and actual costs and the causes of variance and how to control food and beverage costs. This type of research is mixed method study, which is a sequential mixed methods strategy was used, especially a sequential exploratory strategy. The data sources used are primary data in the form of interview and observation results and secondary data in the form of standard recipes, reconciliation reports, sales reports, standard cost reports and actual cost reports. The data analysis techniques used are quantitative analysis techniques and control techniques. The results showed an unfavourable variance both in terms of the quantity of raw material use and also the price of raw materials caused by differences in the use of raw material quantities and differences in standard raw material prices with the actual. For food and beverage cost control, there are still discrepancies when purchasing goods above the standard price, receiving goods is carried out by unauthorized staff, storage does not match the type and does not apply the FIFO (First In First Out) system, and the production section does not use the standard recipe that has been set.
The impact of QRIS implementation on the growth and competitiveness of small tourism businesses in Bali Kencanawati, Anak Agung Ayu Mirah; Jaya, I Made Sura Ambara; Masih, Ni Ketut; Supiatni, Ni Nyoman
Journal of Commerce, Management, and Tourism Studies Vol. 4 No. 3 (2025): Dec 2025
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v4i3.390

Abstract

The implementation of the Quick Response Code Indonesian Standard (QRIS) has emerged as a pivotal development in the digital transformation of Indonesia’s payment systems. In Bali, a region heavily dependent on tourism, the adoption of QRIS has significant implications for the growth and competitiveness of small tourism-related businesses. This study investigates the extent to which QRIS has contributed to enhancing operational efficiency, market accessibility, and financial inclusion among micro, small, and medium enterprises (MSMEs) in the tourism sector. Using a mixed-methods approach combining quantitative survey data and qualitative interviews with small business owners in key tourist destinations such as Ubud, Seminyak, and Nusa Penida, this research identifies key drivers and challenges associated with QRIS usage. Findings indicate that QRIS adoption has reduced transaction costs, improved customer convenience, and enhanced business visibility among domestic and international tourists. Moreover, QRIS facilitates better financial record-keeping, which is instrumental in accessing microcredit and other forms of institutional support. Despite its benefits, challenges persist, particularly related to digital literacy, infrastructure availability, and inconsistent regulatory enforcement. The study concludes that while QRIS significantly boosts competitiveness and resilience among small tourism enterprises, its optimal impact depends on sustained digital education, government incentives, and inclusive policy frameworks. This paper contributes to the growing body of literature on digital payment systems and MSME development in emerging economies. It offers actionable recommendations for policymakers, financial institutions, and tourism stakeholders aiming to maximize the socioeconomic impact of QRIS in Indonesia and beyond.
Training interventions enhance interns’ performance, skills, and workplace readiness in organizational settings I Made Sura Ambara Jaya; Luh Mei Wahyuni; Muhammad Ahmad Mazher; Md. Afsarul Islam; Muhammad Waheed
Journal of Commerce, Management, and Tourism Studies Vol. 5 No. 1 (2026): April 2026
Publisher : YAYASAN MITRA PERSADA NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58881/jcmts.v5i1.239

Abstract

Internship programmes are a critical bridge between academic learning and workplace performance, yet their effectiveness depends heavily on the quality of training and development provided to student interns. This study aims to examine how structured training, ongoing development activities, and performance feedback influence interns’ task performance, soft skills, and readiness for employment. Using a mixed-method design, quantitative survey data from internship students and workplace supervisors are complemented by qualitative interviews exploring perceptions of training content, supervision quality, and learning climate. Quantitative data will be analysed using descriptive statistics and regression to test relationships between training practices, learning outcomes, and performance ratings, while thematic analysis will be applied to interview transcripts to identify patterns in interns’ learning experiences. The study is expected to show that clearly designed training, mentoring, and continuous evaluation enhance interns’ technical competence, soft skills, and problem‑solving efficacy, thereby improving overall internship performance and employability. Findings will inform higher education institutions and host organizations in designing evidence‑based training frameworks that maximise the developmental impact of internship programmes.
Co-Authors Anak Agung Ayu Mirah Kencanawati Apriani, Luh Ketut Ari Rismayanti Dewi, Ni Ketut Motik Diah Amara I Dewa Made Partika I Ketut Santra I Ketut Santra I Wayan Karmana I Wayan Karmana, I Wayan I Wayan Suasnawa Ida Bagus Ketut Sugirianta Kencanawati, Anak Agung Ayu Mirah Luh Mei Wahyuni Luh Mei Wahyuni Mantra Suarjana, Anak Agung Gde Masih, Ni Ketut Md. Afsarul Islam Muhammad Ahmad Mazher Muhammad Waheed Ni Gst Nym Suci Murni Ni Ketut Masih Ni Ketut Motik Diah Amara Dewi Ni Nyoman Supiatni Ni Nyoman Teristiyani Winaya Supiatni, Ni Nyoman Winaya, Ni Nyoman Teristiyani