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Analisis Efisiensi Penggunaan Faktor Produksi pada Usahatani Cengkeh di Desa Manggissari Adyatma, I Wayan Chandra; Budiana, Dewa Nyoman
E-Jurnal Ekonomi Pembangunan Universitas Udayana Vol. 2, No. 9, September 2013 (pp. 401-433)
Publisher : E-Jurnal Ekonomi Pembangunan Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (624.531 KB)

In an agrarian country like Indonesia, agriculture has contributed greatly both to the economy and the fulfillment of basic needs of society. Agriculture is often underestimated by the upper middle class, farmers considered the dirty work and synonymous with poverty. The purpose of this study was to determine the effect of the use of factors of production land, seed, fertilizer, capital, and labor costs to total production of cloves in the Village District Manggisari Pekutatan and to determine the level of efficiency in farming activities in the Village Manggisari clove Pekutatan District. In this study the type of data used is a form of secondary data is data that has been collected by another party prior to or through a new data search. In this case such a data rate of production, land, seed use, fertilizer use, the amount of capital and labor in the farming cloves. The analysis used in this study includes two methods of analysis, namely multiple linear regression analysis and analysis efficiency. Linear Regression analysis is used to quantify the effect of more than one predictor variables (independent variables) on the dependent variable. The results showed variable land area (X1), seeds (X2), fertilizer (X3), the purchase of capital (X4), and total wage labor (X5) have a significant effect simultaneously and partially on the farm in the village of clove Manggisari Pekutatan District District Jembrana. Level of efficiency of the use of factors of production in the farming village of Manggisari cloves in Jembrana District Pekutatan simultaneously inefficient, two research variables, namely seeds (X2) and fertilizer (X3) its not efficient, while the other variables, namely land area (X1), purchase capital (X4), and total wage labor (X5) nature inefficient.

The Existence of Awig-Awig as a Basis in the Development of Hidden Canyon Tourism Destinations by Local Communities in Guwang Village, Gianyar District, Bali Wiraharja, I Putu Gede Satria; Adyatma, I Wayan Chandra; Nida, Desak Rurik Pradnya Paramitha
Journal of Business on Hospitality and Tourism Vol 9, No 2 (2023): December, 2023
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v9i2.463

According to Koentjaraningrat (2003: 76) the cultural value system is the highest and most abstract level of customs because cultural values consist of concepts regarding everything that is considered valuable and important by society so that it can function as a guide in their lives. This can be seen in the various rules applied in Guwang Village, such as not being allowed to sell land because the land belongs to the adat village; it is forbidden to cut down trees without village permission; for tourists who want to visit the Hidden Canyon Beji Guwang tour, they must obey the established rules, such as wearing a scarf and not entering the temple during menstruation; and tourists are also expected not to visit sacred places past the specified time. The research method used is qualitative with a qualitative descriptive research approach that aims to describe, describe, summarize various conditions, situations or variables that arise in the community that are the object of research. This research will be conducted in Hidden Canyon Tourist Destination, Guwang. by applying a purposive random sampling data collection technique. Overall, awig-awig has a very important role in the development of Hidden Canyon tourist destinations. Through the implementation of awig-awig, Hidden Canyon can be preserved, maintain the culture and social life of the local community, and provide a safe and comfortable experience for visitors. Thus, awig-awig becomes a strong foundation in the development of sustainable and responsible tourist destinations in Hidden Canyon.

Pendampingan Gerakan Wanita Sejahtera Taat Pajak dan Upaya Peningkatan Usaha Berbasis Ekowisata Yoga, I Gusti Agung Prama; Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.1-8

Indonesia has 3 tax systems, including the Self Assessment System, the Official Assessment System and the Withholding Assessment System. Self assessment is a tax collection system that gives trust and responsibility to taxpayers to take the initiative in registering themselves to obtain a Taxpayer Identification Number (NPWP) and take care of all their tax affairs independently. Starting from calculating, paying and reporting the annual tax return (SPT) itself. Annual personal income tax return (PPh OP) reporting must be carried out every year by taxpayers who have met the objective and subjective requirements no later than (report the OP tax return) at the end of March. Tax Return reporting has been mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual Income Tax Return OP must be submitted no later than 3 months after the tax year ends (WP OP) or no later than 4 months after the tax year ends (Corporate WP). The Prosperous Women's Movement is one of the non-political women's organizations that has a vision of improving women's empowerment. Taxes are mandatory contributions by taxpayers for state development. Women must now be sensitive to the times, educated and willing to learn. The theme of this PkM is smart women who obey taxes. The method used is to socialize taxation and ecotourism business opportunities, discussions, and mentoring. The assistance provided includes the preparation of NIK and NPWP as well as personal tax reporting. Women must have intelligence, because the world is too harsh if it is only devoted to beauty. Our taxes, for us. Wisely fulfilling tax obligations, then the development of the country will continue to develop. Warmadewa University advances the country from education and implements the tri dharma of higher education to prepare quality human resources, ecotourism insights, and global competitiveness.

The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.96-105

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance.

The Existence of Awig-Awig as a Basis in the Development of Hidden Canyon Tourism Destinations by Local Communities in Guwang Village, Gianyar District, Bali Wiraharja, I Putu Gede Satria; Adyatma, I Wayan Chandra; Nida, Desak Rurik Pradnya Paramitha
Journal of Business on Hospitality and Tourism Vol. 9 No. 2 (2023): December, 2023
Publisher : Institut Pariwisata dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22334/jbhost.v9i2.463

According to Koentjaraningrat (2003: 76) the cultural value system is the highest and most abstract level of customs because cultural values consist of concepts regarding everything that is considered valuable and important by society so that it can function as a guide in their lives. This can be seen in the various rules applied in Guwang Village, such as not being allowed to sell land because the land belongs to the adat village; it is forbidden to cut down trees without village permission; for tourists who want to visit the Hidden Canyon Beji Guwang tour, they must obey the established rules, such as wearing a scarf and not entering the temple during menstruation; and tourists are also expected not to visit sacred places past the specified time. The research method used is qualitative with a qualitative descriptive research approach that aims to describe, describe, summarize various conditions, situations or variables that arise in the community that are the object of research. This research will be conducted in Hidden Canyon Tourist Destination, Guwang. by applying a purposive random sampling data collection technique. Overall, awig-awig has a very important role in the development of Hidden Canyon tourist destinations. Through the implementation of awig-awig, Hidden Canyon can be preserved, maintain the culture and social life of the local community, and provide a safe and comfortable experience for visitors. Thus, awig-awig becomes a strong foundation in the development of sustainable and responsible tourist destinations in Hidden Canyon.

Analysis of The Implementation of Tax Planning on Article 21 Income Tax as An Effort to Optimize Tax Burden Efficiency at PT. Anugerah Sejahtera ADYATMA, I Wayan Chandra; NIDA, Desak Rurik Pradnya Paramitha
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1395

Taxes are a very important component for every country, because taxes play a major role in state financing and national development which aims to improve the welfare of the people. Through good tax planning, PT Anugerah Sejahtera can carry out tax payments more efficiently while still complying with applicable tax regulations. In an effort to achieve this efficiency, there are several tax planning methods that can be used, namely the Net Method, Gross Method, and Gross Up Method. Through analysis of the application of these three methods, it is hoped that the most efficient tax payment method will be found and can simplify the tax calculation and deduction process. This research aims to determine the effectiveness of implementing article 21 income tax planning using the Net, Gross, and Gross Up methods at PT. Anugerah Sejahtera. The type of research that will be applied in this research is descriptive qualitative. Based on the research results, the Gross Up method is proven to be the most efficient method for paying Article 21 income tax. This is because there are tax allowances which provide positive benefits for the company. Applying the Gross Up method also affects the company's income tax burden and net profit, because this additional tax allowance reduces the company's taxable income.

Pelatihan Dasar Pelaporan Keuangan Dan Aspek Perpajakan Pada Usaha Mikro Di Wilayah Desa Kesiman NIDA, Desak Rurik Pradnya Paramitha; YOGA, I Gusti Agung Prama; ADYATMA, I Wayan Chandra
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2022)
Publisher : Indonesia Strategic Sustainability

Pelaksanaan PkM ini sangat penting dan masyarakat butuhkan, dalam hal pendampingan pelaporan SPT orang pribadi serta penyuluhan mengenai dasar perpajakan yang diperlukan. Terkait kewajiaban NPWP yang mereka telah miliki maupun peluang pajak yang akan terhutang atau harus mereka perhatikan saat mereka mendapatkan penghasilan dari hasil usahanya yang baru (wiraswata/pedagang). PkM ini melibatkan masyarakat yang tinggal di daerah kesiman khususnya warga Banjar Kesuma Jati kesiman, sekaligus menjadi tempat pelaksanaan kegiatan. Namun, kegiatan ini juga terbuka untuk warga lain yang ingin mengikuti kegiatan PkM ini. Tidak hanya itu, tim pelaksanaan PkM yang terdiri dari 2 (dua) Dosen Sekolah Vokasi dan 1 (satu) Dosen Fakultas Ekonomi dan Bisnis Universitas Warmadewa juga dibantu oleh ibu-ibu anggota PKK Banjar Kesuma Jati dalam menghimpun masyarakat mengikuti pelatihan. Tujuan pelaksanaan PkM ini adalah membantu mitra dalam menuntaskan permasalahan yang dihadapi dalam melakukan administrasi perpajakan dengan benar, serta menanamkan pentingnya penyusunan laporan keuangan terkait usaha yang dijalankan.

ANALISIS PENERAPAN GREEN HOTEL DENGAN KONSEP ZERO-WASTE DALAM OPERASIONAL DI THE WESTIN RESORT NUSA DUA, BALI Wiraharja, I Putu Gede Satria; Adyatma, I Wayan Chandra
JURNAL BISNIS HOSPITALITI Vol 13 No 2 (2024): Jurnal Bisnis Hospitaliti
Publisher : Pusat Penelitian & Pengabdian kepada Masyarakat, Politeknik Pariwisata Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52352/jbh.v13i2.1625

The idea of the zero-waste concept is an approach and application of urban waste processing systems and technology on an individual and regional scale in an integrated manner with the target of reducing the volume of waste to a minimum. The Westin Resort Nusa Dua, Bali is a family and environmentally friendly 5-star hotel. An attractive hotel for tourists with our accommodation located in the same location as the Bali International Convention Center. The green and perfectly maintained resort area offers a safe and comfortable vacation spot by the beach. The Westin Resort Nusa Dua, Bali has been committed to environmental sustainability, such as not using plastic bottles and straws in any department, organic gardens and farming, locally sourced ingredients, improving environmental performance by minimizing waste, conserving natural resources and preventing pollution and committing to reducing greenhouse gas emissions, and other initiatives, as well as a commitment to zero-waste. Based on the background that has been explained, the problem formulation in this research can be determined as follows: 1. How is the Green Hotel implemented with the zero-waste concept in operations at The Westin Resort Nusa Dua, Bali? 2. What is the impact of implementing a Green Hotel with a zero-waste concept in operations at The Westin Resort Nusa Dua, Bali? The research method used is qualitative with a qualitative descriptive research approach which aims to describe, describe and summarize various conditions, situations or variables that arise in the hotel department which is the object of research. The instrument used in this research is an instrument in the form of questions for each department which contains data and interview results related to the variables in this research. The results of this research show that overall, the implementation of the Green Hotel with the Zero-Waste concept in operations at The Westin Resort Nusa Dua has been implemented well by each department and has had a positive impact in improving service quality and environmental sustainability.

The interplay of self-assessment mechanisms and socialization processes in promoting tax compliance Wirawan, I Made Dwi Sumba; Adyatma, I Wayan Chandra; Edwindra, Riza
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i2.96-105

Taxation plays a crucial role in Indonesia as it serves as a significant revenue source for the country. Small and Medium Enterprises (SMEs) are particularly important in the economic landscape of Indonesia. This study underscores the significance of tax compliance among Small and Medium Enterprises, particularly in light of global economic challenges and the essential need for tax revenues. Tax compliance is a critical determinant in sustaining government functions and fostering economic growth in Indonesia. It is vital for governments to fulfill their financial obligations, including the provision of public goods, national defense, and support for economic development. However, factors such as tax socialization, understanding of tax regulations, and the application of tax knowledge influence the level of compliance among Micro, Small, and Medium Enterprises (MSMEs). The objectives of this research were to examine the impact of the self-assessment system on tax compliance among MSMEs in Indonesia, and to investigate the mediating role of tax socialization in the relationship between the self-assessment system and tax compliance. This study examined micro, small, and medium-sized business taxpayers in Denpasar City, utilizing a sample size of 100 taxpayers selected through simple random sampling. The findings indicate that self-assessment systems have a positive impact on the compliance behavior of these MSME taxpayers. However, the results suggest that tax socialization does not significantly moderate the relationship between the self-assessment system and taxpayer compliance.

Implications of Entrepreneurship and Simple Accounting Knowledge of Endek Crafting MSMEs on Economic Improvement and Preservation of Bali Culture ADYATMA, I Wayan Chandra; NIDA, Desak Rurik Pradnya Paramitha; YOGA, I Gusti Agung Prama
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 2 (2024): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i2.1033

Riches Indonesian culture is abundant has push development various product in almost all area with varied styles.? One of from inheritance valuable Balinese culture historical, cultural, and economic is cloth endek. However, with changing times and styles modern living, fabric endek start threatened extinct. Study This highlights two problems main in industry endek in Bali: lack of Skills entrepreneurship and knowledge good accounting, as well low ability recording finance. Research methods applied? is qualitative, with focus on the cause decline amount craftsman endek in Klungkung and efforts regeneration through interaction with generation young. Research result show that potency industry endek in Klungkung For increase economy local and preserving Balinese culture is huge, however lack of participation generation young become challenge main. Skills entrepreneurship and knowledge accountancy identified as solution potential for overcome challenge this. Collaboration between government, community local, and craftsmen required for give support, training, and promotion necessary for the industry endek can Keep going develop and become asset important in preservation Balinese culture.

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