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Nyoman Ayu Wulan Trisna Dewi .
Universitas Pendidikan Ganesha
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Pengaruh Perubahan Tarif, Tingkat Penghasilan, dan Distribusi SPPT terhadap Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Buleleng Supian Susanti; I Gede Putu Banu Astawa; Nyoman Ayu Wulan Trisna Dewi
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.1945

Abstract

Penelitian ini bertujuan untuk menguji pengaruh perubahan tarif, tingkat penghasilan, dan distribusi SPPT terhadap penerimaan PBB-P2. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausal. Populasi dalam penelitian ini adalah seluruh wajib pajak PBB-P2 di Kabupaten Buleleng tahun 2024 sebanyak 301.966 wajib pajak, dengan sampel sebanyak 119 responden yang ditentukan menggunakan teknik purposive sampling. Data dikumpulkan melalui penyebaran kuesioner secara langsung kepada responden, kemudian dianalisis menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 27. Hasil penelitian menunjukkan bahwa (1) perubahan tarif berpengaruh positif dan signifikan terhadap penerimaan PBB-P2, (2) tingkat penghasilan juga berpengaruh positif dan signifikan terhadap penerimaan PBB-P2, dan (3) distribusi SPPT berpengaruh positif dan signifikan terhadap penerimaan PBB-P2. Temuan ini menunjukkan bahwa semakin tepat kebijakan perubahan tarif, semakin tinggi tingkat penghasilan wajib pajak, serta semakin optimal distribusi SPPT, maka penerimaan PBB-P2 akan semakin meningkat.
Pengaruh Pemanfaatan Teknologi Informasi, Kejelasan Sasaran Anggaran, dan Pengawasan terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Bagian Barat Ni Kadek Sumarni Dewi; Nyoman Ayu Wulan Trisna Dewi; Made Aristia Prayudi
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.113266

Abstract

This study aims to examine the effect of information technology utilization, budget goal clarity, and supervision on the accountability of village fund management. This research employs a quantitative approach using primary data collected through Likert-scale questionnaires. The population and sample consist of village officials, including village heads, village secretaries, and financial officers in village governments in the western part of Buleleng Regency, covering Banjar, Seririt, Gerokgak, and Busungbiu districts. Data were analyzed using multiple linear regression with the assistance of IBM SPSS 26. The results indicate that information technology utilization, budget goal clarity, and supervision each have a positive effect on the accountability of village fund management. This implies that the more optimal the use of information technology, the clearer the budget goals, and the more effective the supervision, the higher the accountability of village fund management.
Pengaruh Akuntabilitas,Transparansi, dan Kejelasan Sasaran Anggaran terhadap Efektivitas Pengelolaan Dana Desa se-Kecamatan Banjar, Kabupaten Buleleng Sari Utami Ketut; Nyoman Ayu Wulan Trisna Dewi; Putu Yunartha Pradnyana Putra
Vokasi : Jurnal Riset Akuntansi Vol. 15 No. 1 (2026): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v15i1.114211

Abstract

This study aimed to examine in depth the effect of accountability, transparency, and clarity of budget targets on the effectiveness of village fund management in Banjar District, Buleleng Regency. This research employed a quantitative method with a sample of 102 respondents selected through purposive sampling from village officials across 17 villages. Data were collected through questionnaires and analyzed using multiple linear regression to test the effect of each variable. The results showed that accountability, transparency, and clarity of budget targets had a positive and significant effect on the effectiveness of village fund management. These findings confirm that the implementation of accountability principles, information transparency, and clear budget target formulation are important factors in improving the effectiveness of village fund management. This study is expected to provide empirical contributions for village governments in strengthening better financial governance and to serve as a reference for future research related to village fund management.
The Influence of Accounting Bookkeeping, Cash Management, and Working Capital on the Performance of Grape MSMEs in Pejarakan Village, Gerokgak District Komang Sekarini; Nyoman Ayu Wulan Trisna Dewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1622

Abstract

This study aims to analyze the influence of accounting records, cash management, and working capital on the performance of grape SMEs in Pejarakan Village, Gerokgak District. This research is based on the important role of grape SMEs as a local economic sector facing challenges in financial management and capital optimization. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to wine SME actors. The population in this study is all wine SMEs in Pejarakan Village, totaling 50 units, which were also used as research samples using a saturated sampling technique (census), so that the research results cover all wine business actors in the area. Data analysis was conducted using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study indicate that accounting records have a positive and significant effect on SME performance. Cash management was also found to have a positive and significant effect. Similarly, business capital has a positive and significant effect on performance.
Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan terhadap Profitabilitas Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 I Putu Arya Wira Darsana; Nyoman Ayu Wulan Trisna Dewi; I Made Widi Hartawan
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.7521

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, likuiditas, dan ukuran perusahaan terhadap profitabilitas pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini dilatarbelakangi oleh fluktuasi profitabilitas perusahaan pertambangan batubara yang dipengaruhi oleh kondisi ekonomi global dan faktor internal perusahaan. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling sehingga diperoleh 13 perusahaan dengan total 65 observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Struktur modal diukur menggunakan Debt to Equity Ratio (DER), likuiditas menggunakan Current Ratio (CR), ukuran perusahaan menggunakan logaritma natural total aset, dan profitabilitas menggunakan Return on Assets (ROA). Hasil penelitian menunjukkan bahwa struktur modal dan likuiditas tidak berpengaruh signifikan terhadap profitabilitas, sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap profitabilitas perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian ini diharapkan dapat memberikan kontribusi empiris dalam pengembangan ilmu manajemen keuangan serta menjadi bahan pertimbangan bagi perusahaan dan investor dalam pengambilan keputusan keuangan dan investasi.
Determinan Kecenderungan Penyalahgunaan Aset pada BUMDesa : Perspektif Fraud Diamond Theory Lia Aliya Siti Nur Azizah; I Gede Putu Banu Astawa; Nyoman Ayu Wulan Trisna Dewi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 4 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i4.8962

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penegakan peraturan, budaya etika organisasi, personal financial need, dan kompetensi sumber daya manusia terhadap kecenderungan penyalahgunaan aset pada Badan Usaha Milik Desa (BUMDesa) di Kecamatan Banjar dan Kecamatan Gerokgak, Kabupaten Buleleng. Penelitian ini menggunakan grand theory Fraud Diamond yang terdiri dari pressure, opportunity, rationalization, dan capability. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 84 responden dari 21 BUMDesa yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 25.0. Hasil penelitian menunjukkan bahwa penegakan peraturan dan budaya etika organisasi berpengaruh negatif dan signifikan terhadap penyalahgunaan aset, personal financial need tidak berpengaruh signifikan, sedangkan kompetensi sumber daya manusia berpengaruh negatif dan signifikan terhadap penyalahgunaan aset. Nilai Adjusted R² sebesar 0,384 menunjukkan bahwa keempat variabel independen secara bersama-sama mampu menjelaskan 38,4% variasi kecenderungan penyalahgunaan aset, sedangkan 61,6% sisanya dijelaskan oleh faktor lain di luar model.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, dan Pengadaan Barang Jasa Terhadap Penyerapan Anggaran Belanja Modal Infrastruktur Kabupaten Buleleng Ni Luh De Santini; Nyoman Ayu Wulan Trisna Dewi; I Gede Putu Banu Astawa
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 19 No 1 (2026): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v19i1.3977

Abstract

Rendahnya penyerapan anggaran pada pemerintah daerah senantiasa mendistorsi kualitas pelayanan publik dan cetak biru pembangunan wilayah. Menggunakan koridor teori keagenan (agency theory), penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan anggaran, pelaksanaan anggaran, dan pengadaan barang/jasa terhadap penyerapan anggaran belanja modal infrastruktur di Kabupaten Buleleng. Pendekatan kuantitatif asosiatif diterapkan dengan mengumpulkan data primer melalui kuesioner skala Likert kepada responden pada empat Organisasi Perangkat Daerah (OPD) strategis (PUPRPERKIM, Dishub, Bappeda, dan BKAD) melalui teknik purposive sampling. Analisis data menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil pengujian empiris membuktikan bahwa perencanaan anggaran tidak berpengaruh signifikan terhadap penyerapan anggaran karena tingginya kompleksitas fisik dan ketidakpastian lapangan yang mendegradasi fungsi dokumen rencana sebatas formalitas administratif. Sebaliknya, pelaksanaan anggaran serta pengadaan barang/jasa berpengaruh positif dan signifikan, di mana pengadaan barang/jasa bertindak sebagai prediktor paling dominan dalam penyerapan anggaran. Hasil ini mengimplikasikan bahwa akuntabilitas agen tidak dapat dikunci hanya melalui instrumen kendali awal (ex-ante), melainkan ditentukan oleh kapasitas operasional agen dalam mereduksi biaya keagenan (agency costs) pada fase eksekusi. Secara praktis, Pemerintah Kabupaten Buleleng wajib menerapkan strategi tender dini dan penyederhanaan birokrasi pencairan termin guna meminimalkan hambatan administratif demi mengejar target mandatory spending infrastruktur minimal
The Role of Governance, Accounting Information Systems, and Internal Controls in Cooperative Financial Performance I Kadek Yasa Saputra; Sunitha Devi; Nyoman Ayu Wulan Trisna Dewi
Journal of Educational Study Vol. 7 No. 1 (2026): Upcoming Issues
Publisher : English Education Department STKIP Agama Hindu Singaraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36663/joes.v7i1.1218

Abstract

Cooperatives play a strategic role in promoting economic development, community empowerment, and organizational learning. However, many cooperatives continue to face challenges in maintaining sustainable financial performance. This study aimed to examine the effects of Good Corporate Governance (GCG), Accounting Information Systems (AIS), and Internal Control Systems (ICS) on the financial performance of cooperatives in Karangasem Regency, Bali. A quantitative approach with an associative research design was employed. The population consisted of 231 active cooperatives, from which 15 cooperatives were selected using purposive sampling. The study involved 60 respondents, including chairpersons, treasurers, accounting staff, and cashiers. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 25. The findings revealed that Good Corporate Governance positively and significantly affected financial performance (β = .418, p < .001), making it the strongest predictor among the variables examined. Accounting Information Systems also showed a positive and significant effect (β = .252, p = .020), while Internal Control Systems positively and significantly influenced financial performance (β = .303, p = .002). Furthermore, the regression model explained 74.9% of the variance in financial performance (Adjusted R² = .749). These findings suggest that strengthening governance practices, improving accounting information systems, and enhancing internal control mechanisms are essential for improving cooperative financial performance. The study contributes to the literature by highlighting the importance of governance, information management, and organizational control in supporting cooperative sustainability, financial literacy, and organizational learning
The Influence of Accounting Bookkeeping, Cash Management, and Working Capital on the Performance of Grape MSMEs in Pejarakan Village, Gerokgak District Komang Sekarini; Nyoman Ayu Wulan Trisna Dewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1622

Abstract

This study aims to analyze the influence of accounting records, cash management, and working capital on the performance of grape SMEs in Pejarakan Village, Gerokgak District. This research is based on the important role of grape SMEs as a local economic sector facing challenges in financial management and capital optimization. This study uses a quantitative approach with data collection techniques through the distribution of questionnaires to wine SME actors. The population in this study is all wine SMEs in Pejarakan Village, totaling 50 units, which were also used as research samples using a saturated sampling technique (census), so that the research results cover all wine business actors in the area. Data analysis was conducted using multiple linear regression to test the influence of independent variables on dependent variables. The results of the study indicate that accounting records have a positive and significant effect on SME performance. Cash management was also found to have a positive and significant effect. Similarly, business capital has a positive and significant effect on performance.
Co-Authors Anantawikrama Tungga Atmadja,SE,Ak.,M. . Ari Surya Darmawan Astawa, I Gede Putu Banu Baskara, Made Gilang Karya Budiyasa, I Kadek Edy Sujana Fedani, Meya Aca Hermaswari, Diah Laksmi I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Kadek Yasa Saputra I Komang Triana Utama Yasa I Made Dwita Atmaja I Made Gede Diana Putra I Made Pradana Adiputra I Made Widi Hartawan I Nyoman Putra Yasa I Putu Arya Wira Darsana I Putu Julianto Indryanigraha, Putu Elvina Tiara Kadek Dwi Paramita Kasmini, Komang Lia Santi Komang Lia Santi Kasmini Komang Muliasih Komang Sekarini Lia Aliya Siti Nur Azizah Luh Gede Kusuma Dewi LUH GEDE KUSUMA DEWI luh novi bamyanti Made Arie Wahyuni Made Arie Wahyuni Made Aristia Prayudi Made Tessy Adnyani Naraswari Wira, Putu Etha Ni Gusti Ayu Putri Juliastini Ni Kadek Meila Anggraeni Ni Kadek Sri Utami Dewi Ni Kadek Sumarni Dewi Ni Ketut Poni Ulandari Ni Komang Trisnadewi Ni Luh De Santini Ni Luh Gede Erni Sulindawati Ni Luh Made Anggi Dwi Cahyani Ni Luh Putu Dita Silviani Ni Made Suci Ni Nyoman Ayu Desy Sekarini Nirwayadhi, Putu Istasari Novianti, Riska Nugroho, Bagus Yudianto Pradnyana, I Ketut Andika Prasetya, I Putu Gede Agung Pratama, Sopyan pratama Pratiwi, Putu Irma Putra, I Komang Apriyatama Sukarma Putu Dany Indrawan Sidhi Putu Sukma Kurniawan Putu Yunartha Pradnyana Putra Sari Utami Ketut Sopyan pratama Pratama Sunitha Devi Supian Susanti Swandewi, Kadek Desy Wijaya, I Nyoman Saputra Wahyu