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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Sevanam: Jurnal Pengabdian Masyarakat Business Management
Clarissa, Sarita Vania
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kepatuhan Wajib Pajak Orang Pribadi Usaha Mikro, Kecil, Dan Menengah Ditinjau Dari Tarif Pajak, Sosialisasi Pajak, Sanksi Pajak, Dan Pemeriksaan Pajak Yogantara, Komang Krishna; Asana, Gde Herry Sugiarto; Clarissa, Sarita Vania
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41405

Abstract

 Tax has an important role in the economy as the largest source of government funding in carrying out the task of realizing the prosperity of the people. Micro, Small and Medium Enterprises (MSMEs) are one of the sectors that have the potential to contribute large tax payments to state tax revenues. However, the compliance of personal taxpayer of MSMEs still low, especially the compliance of personal taxpayers who are registered in Pratama Tax Office Gianyar has not reached the target of 70 percent. This study aims to determine the influence of the tax rate, tax socialization, tax sanction, and tax investigation toward the obedience of personal taxpayer of Micro, Small, and Medium Enterprises (MSMEs) at the Pratama Tax Office (KPP) Gianyar. Total of 100 MSMEs personal taxpayers that registered at Pratama Tax Office (KPP) Gianyar were selected to be respondents using the Slovin Formula. The research method that used was accidental sampling with media questionnaires and  the technical of analysis data of this study is using multiple linear regression. The conclusion of this study indicate that the tax rate, tax socialization, tax sanction, and tax investigation have positive and significant influence on the obedience of personal taxpayer of MSMEs at Pratama Tax Office (KPP) Gianyar.Keywords: Tax rate, tax socialization, tax sanction, tax investigation
Pengaruh Literasi Keuangan Dan Sikap Keuangan Terhadap Perilaku Keuangan Dengan Self-Efficacy Sebagai Variabel Mediasi Wasita, Putu Aristya Adi; Artaningrum, Rai Gina; Clarissa, Sarita Vania
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.43398

Abstract

Financial literacy and financial attitudes during this pandemic are very useful in managing all financial income and expenses. This is reflected in the behavior of the person. The independent variables of this research are financial literacy and financial attitude. Financial behavior as the dependent variable and self-efficacy as a mediating variable. This study used 67 samples. The data that has been obtained will be analyzed using the partial least square method. The results of the study stated that each variable of financial literacy, financial attitude, and self-efficacy had a significant positive effect. Financial literacy and financial attitudes have a significant positive effect on self-efficacy. The self-efficacy variable as a parameter of financial literacy on financial behavior states that it partially mediates while the relationship between financial attitudes and behavior is fully mediated by self-efficacy 
Pemberdayaan Masyarakat Desa Dalam Mengembangkan Pariwisata dan Ekonomi Kreatif di Desa Wisata Cemagi Kabupaten Badung Ni Nyoman Arini; Mekarini, Ni Wayan; Wartana, I Made Hedy; Clarissa, Sarita Vania; Sunata, I Made
Sevanam: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2024): Maret
Publisher : Universitas Hindu Negeri I Gusti Bagus Sugriwa Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/sevanam.v3i1.3081

Abstract

Community Service Activities (PkM) through KKN activities in Cemagi Village in 2023 are further KKN activities, based on Memorandum of Understanding (MoU) between Triatma Mulya University and Cemagi Village for 3 years, so that this Thematic KKN activity can be carried out sustainably in Cemagi Village. KKN activities of the Faculty of Business and Tourism, Triatma Mulya University were held for 5 (five) weeks in Cemagi Tourism Village which took place from January 16 to February 17, 2023. This service article analyzes the empowerment of village communities in developing tourism and the creative economy in Cemagi Tourism Village, Badung Regency. This research began with the 2023 Thematic Real Work Lecture (KKN) activities held in Cemagi Village. The implementation of KKN activities is carried out through several stages, namely the planning, implementation, monitoring and evaluation stages. The Thematic KKN Team of the Faculty of Business and Tourism, Triatma Mulya University provided socialization related to tourism awareness and financial literacy education. The details of the KKN work program that have been implemented in Cemagi Village are clean-up actions at Mengening Beach, cooking classes, promotional videos, financial literacy education, making and installing welcome billboards in Cemagi Village, teaching English and basic mathematics to kindergarten children, socializing waste sorting, and quiz competitions. A pre-planned work program can be completed in a timely manner.
The Influence of Service Quality and Employee Loyalty on Customer Satisfaction in Credit Realization in 2023 at PT. Bank Tabungan Negara (Persero) Tbk. KCP Negara Dwiyanti, Ni Kadek Indah; Clarissa, Sarita Vania; Dwitrayani, Made Christin
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9333

Abstract

This study aims to analyze the influence of service quality and employee loyalty on customer satisfaction in credit realization at PT. Bank Tabungan Negara (Persero) Tbk. KCP Negara during 2023. The issues raised in this study are based on fluctuations in credit realization and the alleged decline in customer satisfaction despite various improvements in service and human resource management. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 297 respondents selected using probability sampling techniques. Data analysis was performed using multiple linear regression. The results of the study indicate that service quality and employee loyalty simultaneously and partially have a positive and significant effect on customer satisfaction. These findings indicate that improving service quality and employee loyalty can contribute to increased customer satisfaction in the credit realization process. This study is expected to serve as a reference for banks in designing strategies for improving service and employee management.
Co-Authors Dwitrayani, Made Christin Dwiyanti, Ni Kadek Indah Gde Herry Sugiarto Asana Komang Krishna Yogantara Made Hedy Wartana Ni Nyoman Arini Ni Wayan Mekarini Putu Aristya Adi Wasita Rai Gina Artaningrum Sunata, I Made