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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Kreatif Tadulako Online Among Makarti SITEKIN: Jurnal Sains, Teknologi dan Industri JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Inovasi: Jurnal Ilmiah Ilmu Manajemen Economic and Education Journal (Ecoducation) EconBank : Journal Economics and Banking Jurnal Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat (JAM) Jurnal Abdimas Mandiri Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abadimas Gorontalo JPM: JURNAL PENGABDIAN MASYARAKAT UPI YPTK Journal of Business and Economics CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Kolaborasi Jurnal Pengabdian Masyarakat Journal of Economics Research and Policy Studies Penamas: Journal of Community Service Economic Reviews Journal NEAR: Jurnal Pengabdian kepada Masyarakat GIAT: Teknologi untuk Masyarakat Jurnal Akuntansi Manado (JAIM) Indo-Fintech Intellectuals: Journal of Economics and Business Economic and Education Journal (Ecoducation) IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Ecoducation PESHUM INJECT Interdisciplinary Journal of Communication Jurnal Ilmu Manajemen dan Bisnis (JURMANIS)
Ni Wayan Lasmi
Universitas Pendidikan Nasional
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Pengaruh faktor-faktor Internal Diri Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Laksmi, Kadek Wulandari; Ariwangsa, I G. N. Oka; Lasmi, Ni Wayan; Sianipar, Arsia Dondania
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2164

Abstract

Taxes are people's contributions to the state which are mandatory, coercive in nature, and have no direct reward where they are utilized for the benefit of the state in obtaining the prosperity of the people. Tax is part of the main source of national income, which aims to finance government needs and finance development. Taxpayers must have knowledge of taxation and master the rules so they can improve compliance with their obligations so they do not get sanctions on tax rules. The research population is individual taxpayers at KPP Singaraja using a non-probability sampling method and an accidental sampling type. The research data is in the form of quantitative and multiple linear regression models. As a result, a taxpayer's knowledge of tax rules, level of income, and level of education all have a positive effect on how well they follow the rules.
Karakteristik individu, pengetahuan perpajakan, dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari; Dewi, Made Risma
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2387

Abstract

Taxes are a source of income and, until now, the backbone of state revenues. The tax contribution to state revenue is increasing every year. Taxpayers' understanding of the applicable tax provisions and regulations is necessary so that taxpayers will be more aware of fulfilling their obligations to pay taxes. The purpose of this study was to determine the effect of individual characteristics, tax knowledge, and tax socialization on individual taxpayer compliance. The data used is primary data from distributing questionnaires to individual taxpayers registered at the South Badung KPP Pratama. The method used is a quantitative descriptive analysis method using the SPSS analysis tool. The results obtained indicate that individual characteristics, knowledge of taxation, and tax socialization have a significant positive effect on individual taxpayer compliance at KPP Pratama South Badung.
Stress Fallout: How Burnout Fuels Employee Turnover: Dampak Stres: Bagaimana Kelelahan Memicu Perputaran Karyawan lasmi, Ni Wayan; Putra P, Komang Widhya Sedana
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 10 No. 2 (2024): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v10i2.1942

Abstract

This study explores the impact of job stress, stress-induced exhaustion, and withdrawal on turnover intention, with a focus on the mediating role of stress-induced exhaustion and withdrawal in the relationship between job stress and turnover intention. Conducted at The Tanis Beach Resort, Nusa Lembongan, the research involved 70 employees selected through purposive sampling from a population of 170, targeting permanent employees with at least two years of experience. Data were collected via questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results reveal that job stress, exhaustion, and withdrawal positively and significantly influence turnover intention. Furthermore, stress-induced exhaustion and withdrawal were found to significantly mediate the relationship between job stress and turnover intention. These findings offer valuable insights for human resource management at The Tanis Beach Resort, suggesting strategies to reduce turnover intention by addressing job stress and fostering a supportive work environment.
Financial Synergy for Sustainable Success: Optimizing Management, Investment, AI, and Risk SMEs in Bali P, Komang Widhya Sedana Putra; Lasmi, Ni Wayan
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.204-219

Abstract

In the context of globalized and environmentally conscious business landscapes, this study investigates the intricate relationships between investment decisions, risk perception, artificial intelligence (AI), and sustainable success in small and medium enterprises (SMEs) in Bali. Employing a quantitative approach, the research explores the mediating role of investment decisions using theoretical frameworks such as the Triple Bottom Line, Pecking Order Theory, Trade-Off Theory, and Prospect Theory. Results from a sample of 150 SMEs reveal significant direct effects and correlations, with investment decisions mediating between AI, risk perception, and sustainability. Managerial implications emphasize strategic AI integration, robust risk management, and a balanced approach to investment decisions for sustainable success. While limitations include sample size constraints, future research directions suggest longitudinal and qualitative studies, exploration of sectoral variations, and assessing the impact of emerging technologies on sustainability decisions. This study provides actionable insights for companies navigating the complexities of sustainable decision-making and underscores the imperative for businesses to foster a culture of adaptability and innovation. By embracing these insights and cultivating a forward-thinking approach, companies can not only optimize their current sustainability strategies but also position themselves strategically to thrive in an ever-evolving business landscape.
Optimalisasi Pengelolaan Keuangan: Analisis Persepsi Kepercayaan, Manfaat, dan Kemudahan pada Minat Nasabah Menggunakan Layanan M-Banking Widhya Sedana Putra P, Komang; Lasmi, Ni Wayan Lasmi
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 25, No 1 (2024): April
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v25i1.1272

Abstract

Kepercayaan, persepsi manfaat dan kemudahan pengunaan m-Banking, yang akan diteliti pengaruhnya terhadap minat nasabah di LPD Legian. Populasi memanfaatkan seluruh nasabah LPD Legian yang telah memakai aplikasi m-Banking dan sampel digunakan sebanyak 78 responden, penarikan sampel dilakukan melalui sampel jenuh. Instrumen penelitian memanfaatkan Software SPSS. Penelitian ini memperoleh bahwa persepsi kepercayaan mempengaruhi secara positif dan signifikan terhadap minat nasabah, lalu manfaat berdampak positif dan secara meyakinkan terhadap minat nasabah, kemudahan pengunaan berdampak positif dan secara meyakinkan terhadap minat nasabah. Variabel persepsi kepercayaan, persepsi manfaat, kemudahan pengunaan memiliki pengaruh sebesar 59,5% terhadap terhadap minat nasabah. Membangun kepercayaan pengguna dapat dengan cara membuat M-Banking sehingga dapat menjamin keamanan uang nasabah. Kemudian LPD Legian hendaknya secara berkala melakukan pembaharuan pada M-Banking agar nantinya selalu memberikan banyak manfaat dan kemudahan bagi pengguna
FINTECH ADOPTION AND ENTREPRENEURIAL EXPERIENCE: KEY DRIVERS OF MSME SUSTAINABILITY: English Lasmi, Ni Wayan; Putra, Komang Widhya Sedana; Laksmi, Kadek Wulandari
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 3 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v4i3.599

Abstract

The rapid development of digital technology has significantly impacted various sectors, especially entrepreneurship, with financial technology (fintech) emerging as one of the key innovations. Fintech offers easier access to financial services, which can improve financial management for small and medium-sized enterprises (SMEs). However, the effectiveness of fintech adoption may depend on the entrepreneurial experience of business owners, especially among young entrepreneurs, as it influences their ability to leverage fintech tools for better financial management and sustainability. This study aims to explore how fintech usage affects the sustainability of MSMEs in Bali and examines the moderating role of entrepreneurial experience in this relationship. A purposive sampling method was used to survey 200 MSMEs in Bali, collecting data through questionnaires. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between fintech usage, entrepreneurial experience, and MSME sustainability. The results indicate that both fintech usage and entrepreneurial experience have a positive impact on MSME sustainability. Additionally, entrepreneurial experience was found to moderate the relationship between fintech adoption and MSME sustainability, suggesting that experienced entrepreneurs are better equipped to harness the potential of fintech for financial management. This study highlights the importance of combining digital tools with entrepreneurial expertise to improve the sustainability and competitiveness of MSMEs in the digital economy.
OPTIMIZING FINANCIAL MANAGEMENT IN YOUNG ENTREPRENEURS: THE ROLE OF FINTECH ADOPTION AND ENTREPRENEURIAL EXPERIENCE IN MSMES Putra P, Komang Widhya Sedana; Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari
Among Makarti Vol 17, No 2 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i2.728

Abstract

Penelitian ini bertujuan untuk mengeksplorasi pengaruh penggunaan teknologi finansial (fintech) terhadap efektivitas manajemen keuangan pada kewirausahaan muda di Bali, dengan pengalaman kewirausahaan sebagai variabel moderasi. Metode yang digunakan adalah survei kuantitatif dengan data primer yang dikumpulkan melalui kuesioner yang disebarkan kepada 200 pemilik usaha mikro, kecil, dan menengah (UMKM) yang memiliki legalitas usaha. Pengambilan sampel dilakukan menggunakan teknik purposive sampling, fokus pada wirausaha muda berusia 16-35 tahun dengan pengalaman minimal 5 tahun. Hasil penelitian menunjukkan bahwa penggunaan fintech memiliki pengaruh positif dan signifikan terhadap efektivitas manajemen keuangan, dengan nilai koefisien 0.412. Selain itu, pengalaman kewirausahaan berperan sebagai variabel moderasi yang memperkuat hubungan antara penggunaan fintech dan efektivitas manajemen keuangan, dengan nilai signifikansi sebesar 0.035. Temuan ini menegaskan bahwa adopsi fintech dapat meningkatkan kemampuan wirausaha muda dalam mengelola keuangan, sedangkan pengalaman membantu mereka memanfaatkan teknologi secara efektif.
Fostering sustainable growth: Analyzing the impact of financial access and managerial expertise on the growth of small and medium enterprises Putra P, Komang Widhya Sedana; Lasmi, Ni Wayan; Laksmi P, Kadek Wulandari
Journal of Economics Research and Policy Studies Vol. 4 No. 3 (2024): Journal of Economics Research and Policy Studies
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jerps.v4i3.1250

Abstract

This study will seek to investigate the effect of access to finance and managerial capability on driving SME growth in Bali, Indonesia. The study used a quantitative research design with a population of 100 legally registered SMEs in Bali, with data collected through questionnaires. The analytical method applied for testing the relationships among variables is PLS-SEM. These results indicate that access to finance is positive for the growth of SMEs, which would lead to business expansion. The interaction between managerial capability and access to finance is also significant in determining growth, underlining that higher managerial competence enhances SMEs' ability to leverage financing for better growth. These findings underline that access to finance needs to be complemented with improved managerial capabilities if sustainable SME sector development is to be supported. These findings imply that policymakers and development programs, apart from the facilitation of access to finance, should be targeting training and capacity-building for entrepreneurship management skills.
Pengaruh E-Wom, Persepsi Harga dan Kualitas Produk Terhadap Keputusan Pembelian Ariwangsa, I G.N. Oka; Lasmi, Ni Wayan; Darma, I Made Riski Aditya
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.317

Abstract

This study aims to determine the effect of electronic word of mouth, price perceptions, product quality partially and simultaneously on purchasing decisions. The sample in this study were 110 people. Data anal ysis techniques using validity test, reliability test, classic assumption test, multiple linear regression analysis, coefficient of deattermination test, F test and t test. From the research results, it was found that electronic word of mouth had a signifi cant positive effect on purchasing decisions, price perceptions had a significant positive effect on purchasing decisions, product quality had a significant positive effect on purchasing decisions and electronic word of mouth, perceived price and product quality had a significant effect on purchasing decisions. The magnitude of the influence of independent variables simultaneously on purchasing decisions is 63.5%, based on the measurement of the coefficient of determination .
Penerapan Manajemen Modern dalam Optimalisasi Pelayanan di Kantor Notaris komang widhya sedana putra p; I Komang Didi Kariana; Ni Wayan Lasmi; Kadek Wulandari Laksmi P; IGN Oka Ariwangsa
JPM: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jpm.v5i2.2147

Abstract

This Community Service Program (PKM) was conducted at Kantor Notaris-PPAT I Putu Setiawan, S.H., M.Kn in Gianyar Regency with the primary goal of enhancing operational efficiency and service quality. The main issues identified included slow and inefficient manual document management and unstructured time management, which negatively impacted administrative processes and client satisfaction. To address these issues, the program implemented two main solutions: digitalizing documents using a technology-based document management system and applying an integrated time management system. Additionally, the program included intensive staff training to ensure effective adaptation to new technologies and managerial methods. Preliminary results indicate a significant improvement in service speed and accuracy, as well as a reduction in administrative errors. The new document management system allows for faster and more structured access, while the time management system aids in prioritizing tasks and managing schedules more effectively. Consequently, the program has successfully enhanced staff productivity and client satisfaction, providing a solid foundation for further development in managerial practices at the notary office.
Co-Authors Ariwangsa, I G. N. Oka Ariwangsa, I G.N. Oka Arlantara Putra, Alvin Arniti, Ni Ketut Ayu Agung Mirah Virgianitri, I Gusti Darma, I Made Riski Aditya Desak Made Sukarnasih Desak Sukarnasih, Ni Made Devina Reditya, Ni Made Laksmi Dewi, Made Risma Dwi Rahmadianti, Ni Made Fidyariska, Priskylia Jenia Fungky, Ni Kadek May Fang Deliana I Dewa Ketut Gede Prabawa I G. N. Oka Ariwangsa I G. N.O. Ariwangsa I Komang Didi Kariana I Made Suidarma I Nyoman Arta Yasa I Nyoman Sunarta I Putu Gede Sulaksana Adi Putra I Wayan Andra Wirawan Ida Ayu Oka Martini Ida Ayu Ratih Dharmayanti Tatwa IGN Oka Ariwangsa Istri Agung Maheswari, Anak Agung Kadek Wulandari Laksmi P Kariana, I Komang Didi Komang Setiawan Komang Widhya Sedana Putra P Laksmi, Kadek Wulandari Made Ratih Nurmalasari Made Sukarnasih , Desak Maheswari, Anak Agung Istri Agung Mulyadewi, I Gusti Agung Ayu Candra Ni Kadek Anggiyely Sritania Ni Kadek May Fang Deliana Fungky Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Luh Mita Juniari Ni Made Desak Sukarnasih Ni Made Dwipayanti Ni Nyoman Sri Wisudawati Ni Putu Early Pradnya Suarnitha Ni Putu Nina Eka Lestari Ni Putu Tamara Sri Paramita Ni Wayan Eva Angellina NK Jaya NK Jaya, NK Permana, Putu Indra Pika, Putu Ayu Titha Paramita Prawitasari, Putu Putri Purwaningsih, Ni Kadek Asyang Putu Eka Rumadana Putu Indra Permana Rumadana, Putu Eka Sari, Ni Nyoman Tri Puspa Sashia Putri, Putu Dinda Sianipar, Arsia Dondania Sri Maitri, Wayan Surya, Komang Bagus Ariwangsa Mannu Mahaputra Swandewi, Anak Agung Mia Wayan Sri Maitri Wayan Sri Maitri Wijayani, Putu Ayu Diah Wulantari, Ni Kadek Yanti Yuliastiawati, Ni Kadek