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PERHITUNGAN PAJAK PROGRESIF KENDARAAN BERMOTOR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH Made Sutrasmini; Anantawikrama Tungga Atmadja
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 1 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

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Abstract

The research aims to find out the progressive tax calculation mechanism for motor vehicles. The subject of this research is the office of UPTD Tax Service and the regional levy of Bali Province in Bueleleng district and the object of progressive tax calculation mechanism of motor vehicles in Uapaya increase regional revenue. Methods of data collection with documentation and observation methods are further analyzed with quantitative descriptive analysis techniques. Results of this study showed that the calculation mechanism of the motor vehicle Progressive tax in the office of UPTD Tax Service and Levy of Bali Province in Bueleleng district, in conducting tax taxpayer payment requires progressive tax calculation mechanism of vehicle Bermootor. Based on research results there are barriers to note that is lack of understanding of the mechanism of progressive tax calculation. The solution given to the constraints is to disseminate to the taxpayer regarding the mechanism of progressive tax calculation in tax payments.
Genealogi Porosan Sebagai Budaya Agama Hibrida Dan Maknanya Pada Masyarakat Hindu Di Bali Nengah Bawa Atmaja; Anantawikrama Tungga Atmadja; Tuty Maryati
Mudra Jurnal Seni Budaya Vol 32 No 2 (2017): Mei
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v32i2.113

Abstract

Artikel ini merupakan hasil penelitian kualitatif memakai paradigma teori sosial kritis. Masalah yang dikaji adalah genealogi porosan dan maknanya bagi agama Hindu. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif yang bertumpu pada paradigma interpretatif dan paradigma teori sosial kritis (Ritzer, 2012). Objek kajiannya adalah porosan sebagaimana yang digunakan pada canang sari.Hasil kajian menunjukkan bahwa porosan adalah simbol berbentuk budaya agama hibrida. Artinya, porosan merupakan campuran antara tradisi mengonsumsi sirih pinang (nginang) dan pemujaan terhadap Tri Murti. Hal ini dapat diabstraksikan dalam gagasan, yakni porosan/canang = pinang + sirih + kapur = merah + hitam/hijau + putih = Brahma + Wisnu + Siwa = Pencipta + Pemelihara + Pelebur = A+ U + M = OM = Tuhan. Porosan harus ada pada sesajen antara lain canang sari. Pemakaian porosan tidak saja bermakna keagamaan, tetapi juga teologi sosial, yakni pedoman bertindak mengikuti Tri Murti guna menciptakan kebudayaan berbasiskan aksiologi Hindu, yakni satyam, sivam dan sundaram. Dengan demikian terbentuk suatu budaya yang menjunjung tinggi harmoni sosial, ekologis dan teologis.
Pengaruh Pemanfaatan Teknologi Informasi, Peran Perangkat Desa, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kerambitan Yudha Wardana; Anantawikrama Tungga Atmadja
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.36864

Abstract

This study aims to determine the effect of the use of information technology, the role of village officials, and the clarity of budget targets on the accountability of village fund management. This research is a type of quantitative research with many respondents as many as 119 village officials in the Kerambitan District. Data obtained by distributing questionnaires directly. The sample was selected using criteria with purposive sampling method, namely the village apparatus consisting of the village head, village secretary, village head, section head, staff and regional head. The data used is primary data in respondents' answers and processed using SPSS Version 20. The results showed that the use of information technology, the role of village officials, and the clarity of budget targets had a positive and significant impact on the accountability of village fund management in the Kerambitan District. Keywords: information technology, village apparatus, budget targets, accountability
ANALISIS NILAI-NILAI KEARIFAN LOKAL PADA PENGELOLAAN KEUANGAN IURAN WAJIB UPACARA KEMATIAN (PATUS) (Studi Kasus di Desa Adat Penida Kaja) Ni Wayan Tirta Wahyuni; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.36949

Abstract

This research was held at Penida Kaja traditional village, Tembuku village, Tembuku district, Bangli regency. This research uses qualitative method. The data that used in this research are primary data and secondary data. The primary data were collected from interview, observation and documentation. Analytical methods and techniques that used in this research are data collection, data reduction, data presentation, data analysis and drawing conclusions. The result of research states (1) The financial management of indigenous villages Penida Kaja consists of (a) Planning and Budgeting, (b) Implementation, and (c) Reporting and Accountability (2) The values of local wisdom underlie the program still going on without any problems is there is value of team work in local wisdom (menyamabraya) which is become the basic of villagers of Penida Kaja faithfully pay the mandatory dues of the death ceremony (Patus) other than that the money managing Prajuru Adat and the villagers have a based with the value of local wisdom segilikselulukselunglungsebayantaka, paras parossarpanaya which is has meaning of   light is the same as being carried, heavy is the same as being carried out with no strings attached.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA PETURUNAN DALAM KEGIATAN PIODALAN PURA KHAYANGAN TIGA DI DESA ADAT ALAPSARI DESA JINENGDALEM Komang Erna Andriani; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37009

Abstract

Peturunan adalah suatu iuran wajib dimana para warga diwajibkan membayar sebesar nominal yang disepakati sesuai dengan kriterianya. Desa Adat sebagai sebuah organisasi non publik yang mengelola dana peturunan, haruslah melakukan pertanggungjawaban terkait akuntabilitas dan transparansi pengelolaan keuangan tersebut. Penelitian ini bertujuan untuk mengetahui :  (1) bagaimana sistem pengelolaan dana peturunan. (2) bagaimana penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan dana peturunan dalam kegiatan piodalan Pura Khayangan Tiga di Desa Adat Alapsari. Penelitian ini dilakukan di Desa Adat Alapsari, Desa Jinengdalem, Kecamatan Buleleng, Kabupaten Buleleng, Bali. Dalam penelitian ini menggunakan metode kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Hasil peneliian ini menyatakan bahwa : (1) proses pengelolaan keuangan dana peturunan yang dilakukan Desa Adat Alapsari yaitu melalui beberapa tahapan yaitu penerimaan, pemakaian, dan pelaporan. (2) Akuntabilitas dalam pengelolaan dana peturunan sudah mencakup transparansi, kewajiban, kontrol, responsibilitas, dan responsivitas
Analisis Pengelolaan Dana Bantuan Operasional Sekolah (BOS) Pada SMAN 1 SINGARAJA Nyoman Trisna Kartini Putri; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i1.37049

Abstract

The aim of this research is; To understand how the BOS fund management system at SMAN 1 Singaraja. To find out the application of the principle of accountability in the management of BOS funds at SMAN 1 Singaraja. The method used in this study is a qualitative research method, qualitative research in general can understand social phenomena from the point of view of the informant. Informants are people who are interviewed, observed, asked to provide data, opinions, thoughts, and perceptions in order to obtain relevant research results. The research data were obtained through in-depth interviews, observation and document studies. This data is then processed through three stages, namely data reduction, data presentation and data analysis and drawing conclusions based on predetermined theories. The results of this study indicate that the BOS fund reporting system at SMAN 1 Singaraja has been very clearly authorized, where each staff has the authority and responsibility in managing BOS funds and who has full power and responsibility here is the Principal as the head of the unit in the school.
Efektivitas Bantuan Langsung Tunai Dana Desa Bagi Masyarakat Miskin Terkena Dampak Covid-19 Di Desa Sambangan Kecamatan Sukasada Kabupaten Buleleng Made Ngurah Duwipantara; Anantawikrama Tungga Atmadja
Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v12i2.43705

Abstract

The purpose of this study was to find out how the implementation of direct cash assistance was and how effective the direct cash assistance from village funds was for the poor affected by COVID-19 in Sambangan Village, Sukasada District, Buleleng Regency. Methods This research uses a qualitative approach with the type of descriptive research. The data analysis used is a qualitative descriptive method by analyzing data based on existing theories by examining and examining in depth and then analyzing it to draw conclusions. This research was conducted in Sambangan Village, Sukasada District, Buleleng Regency. The population of this study is the implementer in this case the village head and treasurer as well as the recipient community and those who do not receive the Village Fund Direct Cash Assistance in Sambangan Village, Sukasada District, Buleleng Regency. The data of this research were collected by interview method, observation method, and documentation study method. The results of this study stated that from the aspect of timeliness, the officers had carried it out on time so that the distribution of BLT funds from the I to Stage IV villages had been going well. In terms of accuracy in making choices, the village government has worked in accordance with applicable regulations. In terms of targeting accuracy, it is right on target.
The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables I Kadek Pebri Artana; I Putu Gede Diatmika; Anantawikrama Tungga Atmadja
International Journal of Social Science and Business Vol. 7 No. 1 (2023): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v7i1.57651

Abstract

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than the company itself, so the company must have a strategy and characteristics that make the company increasingly known to the wider community. This study aims to analyze the influence of auditor opinion, company size, and external pressure on fraudulent financial reporting, by considering industry conditions as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The study population was 25 companies and the study sample consisted of 22 companies, with targeted non-probability sampling techniques. The results showed that auditors' opinions negatively affected fraudulent financial reporting, while company size negatively impacted fraudulent financial reporting. Meanwhile, external pressures have had a positive impact on fraudulent financial reporting. In addition, industry conditions can mediate the relationship between auditors' judgments and fraudulent financial reporting. However, the current state of the industry shows no link between company size and fraudulent financial reporting. The implications of this study emphasize the importance of proper internal supervision and control by companies to prevent and overcome the risk of financial reporting fraud, as well as the importance of strict and credible auditor supervision, and more careful attention to industry conditions that affect the level of financial reporting fraud.
Pengujian Model Kinerja Keuangan Pada UMKM Di Kabupaten Buleleng Komang Eni Candraningsih; Anantawikrama Tungga Atmadja; Desak Nyoman Sri Werastuti
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.47682

Abstract

Abstract This research is based on the decline in the financial performance of MSMEs in the Buleleng Regency. This study aimed to empirically prove the effect of financial literacy and financial technology on financial inclusion and its impact on the financial performance of MSMEs in the Buleleng Regency. The sample of this research is MSMEs in Buleleng Regency, which was selected using the purposive sampling method. Data analysis used Structural Equation Modeling-Partial Least Square with the help of SmartPLS Version 3. The results showed that financial literacy and financial technology positively and significantly affected financial inclusion. Financial literacy and financial technology positively and significantly affected financial performance. Financial inclusion had a positive and significant effect on financial performance, and financial inclusion mediates the effect of financial literacy and financial technology on financial performance. Keywords: financial performance; financial inclusion; financial literacy; financial technology.
Pengaruh Kepribadian, Self Eficacy dan Locus of Control Terhadap Kinerja Karyawan Bagian Akuntansi Pada Koperasi Simpan Pinjam di Kota Denpasar Dengan Budaya Catur Purusa Artha Sebagai Variabel Moderasi Gede Hendra Eka Saputra; Anantawikrama Tungga Atmadja; Gede Adi Yuniarta
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 01 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i01.48947

Abstract

Abstract Cooperatives have an important role in building the economy of a region, high inactive cooperatives indicate that cooperative performance is still low. This is what underlies the research with the aim of knowing the influence of personality, self-efficacy and locus of control on performance moderated by the Purusha Arta Catur Culture. This type of research is included in quantitative research with a causal approach or cause and effect. The research sample was employees of the accounting department at a savings and loan cooperative in Denpasar City. The research instrument used a questionnaire. The data analysis method in this study uses Structural Equation Modeling Partial Least Square (SEM PLS). The results show that personality, self-efficacy and locus of control have a positive effect on the performance of accounting employees but the culture of Catur Purusa Artha has a positive but not significant effect, meaning that Catur Purusa Artha is not able to stand alone in influencing the performance of subsequent employees with the presence of Catur Purusa Artha (CPA). able to strengthen the influence of personality, self-efficacy and locus of control on performance.. Keywords: personality, self efficacy and locus of control, catur purusa artha & performance
Co-Authors 1Luh Natalia Anggri Aprianti Adik Diantini Agus Buda Parwata Ak. S.E. Desak Nyoman Sri Werastuti . Antari, Ni Wayan Indah Aprianti, 1Luh Natalia Anggri Ari Surya Darmawan Ariani, Ketut Putri Ariawan, Gede Asih, Ni Kadek Wiwiek Widhi Bayuna, Gede Riko Cahyaningsih, Ni Ketut Candraningsih, Komang Eni Dani, Nufera Lupika Darmawan, I Gede Darmawan Dea Adela Giofanny Desak Nyoman Sri Werastuti Dewantara, I Made Adwityam Dewi A., Putu Novi Anesya Dewi Diah Kumalawati Dewi, Diah Chandra Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Made Diah Chandra Dewi, Putu Eka Dianita Marvilianti Dewi, Putu Erlina Risa Dewi, Putu Lusiana Dharma Cahyadi Diah Chandra Dewi Diantini, Adik Dr. I Nyoman Tika,M.Si . Dr. Tuty Maryati,M.Pd . Edwin Edwin Edy Sujana Erawati, Made Erliyani, Putu Esa Pradnyani, Ida Ayu Gede Danika Febrianty, Komang Fifi Fitriana Sari Gede Adi Yuniarta Gede Hendra Eka Saputra Gede Mandirta Tama Gede Riko Bayuna Gunawan, I Nyoman Adi Gusti Ayu Ketut Rencana Sari Dewi Handayani, Ni Wayan Nanik Hendrawan, I Wayan Eka Herawati, Trisna Hidayatulloh, A.Nururrochman I Gusti Agung Wahyu Krisna Mukti Pratama I Gusti Ayu Desy Juliantari I Gusti Ayu Eka Suryanthi I Gusti Ayu Purnamawati I Kadek Pebri Artana I Komang Wisnu Budi Wijaya I Made Adi Suhendra I Made Adwityam Dewantara I Made Anjol Wiguna I Made Pageh I Made Pradana Adiputra I Nyoman Adi Gunawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Julianto I Putu Sriartha I Putu Wisna Ariawan I Wayan Juliarta I Wayan Kertih I Wayan Lasmawan I Wayan Pardi I Wayan Suastra Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Gede Danika Esa Pradnyani Ida Ayu Triska Pradnyani Pidada Intan Milania Intan Milania Juliantari, I Gusti Ayu Desy K Nugraha Kadek Arik Suprayoga Kadek Nurdarmasih Kartika Tika Ketut Puteri Lestari Ketut Putri Ariani Komang Adi Kurniawan Saputra Komang Darma Triyasa Komang Eni Candraningsih Komang Eni Candraningsih Komang Erna Andriani Komang Febrianty Komang Intan Pradiska Komang Lia Mahartini Koswara, Made Kony Krismayanti, Ni Made Ayu Kumalawati, Dewi Diah Lestari, Ketut Puteri Lucy Sri Musmini Luh Ari Meiningsih Luh Deni Sri Wahyuni Luh Putu Erlina Ariya Wati Luh Putu Ginda Prabhawati Luh Putu Sri Ariyani Luh Weda Laksmi Purnama M. Rudi Irwansyah Made Aristia Prayudi Made Erawati Made Kony Koswara Made Ngurah Duwipantara Made Roby Pratama Purna Made Sutrasmini Made Yogi Astuti Mahalliani, Ni Putu Putri Mahartini, Komang Lia Marvilianti Dewi, Putu Ekadianita Meiningsih, Luh Ari Muhammad Wahyu Setiyadi Nengah Bawa Atmadja Nengah Bawa Atmadja Nengah Bawa Atmaja Ni Kadek Aprina Asriani Ni Kadek Dewi Sukasih Ni Kadek Sinarwati Ni Kadek Wiwiek Widhi Asih Ni Komang Laksmi Mahesvari Ni Komang Suwini Ni Made Ayu Krismayanti Ni Made kamani Partari Ni Made Mira Sanita Ni Nyoman Parwati Ni Nyoman Trisna Herawati Ni Putu Dwi Sucita Dartini Ni Putu Ristiati Ni Wayan Nanik Handayani Ni Wayan Nanik Handayani Ni Wayan Tirta Wahyuni Ni Wayan Wulan Tari Nopiani, Wayan Nugraha, K Nurdarmasih, Kadek Nyoman Tika, I Nyoman Trisna Herawati Nyoman Trisna Kartini Putri Nyoman Widya Astuti Paradila, Pradnyana Partari, Ni Made kamani Parwata, Agus Buda Pidada, Ida Ayu Triska Pradnyani Prabhawati, Luh Putu Ginda Pradnyana Paradila Pratama, I Gusti Agung Wahyu Krisna Mukti Premayanti, Luh Putu Pertiwi Gayatri Para Purna, Made Roby Pratama Purnama, Luh Weda Laksmi PURWANTI PURWANTI Putri, WP Kartika Putu Budi Adnyana Putu Ekadianita Marvilianti Dewi Putu Lusiana Dewi Putu Novi Anesya Dewi A. Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma SAFITRI, NABILA Sanita, Ni Made Mira Saptameyana, Guna Saputri Dewi, Ni Komang Sastrini, Kadekerimandasastrini Satriawan, I Made Selamat, I Ketut Sudarmanto, Eko Sukarmayasa, Ketut Sukarmiasih, Ni Made Sulistyowati, Nur Wahyuning Suprayoga, Kadek Arik Sutoto, Agung Suwini, Ni Komang Tama, Gede Mandirta Trisna Herawati Triyasa, Komang Darma Tuty Maryati Utami, Ni Ketut Widya Veronika, Kadek Ayu Wahyuni, Luh Deni Sri Wayan Nopiani Wayan Suastra, I Widiantari, Putu Wahyu WP Kartika Putri Yasa, Ni Nyoman Putra Yudha Adi Pranatha, Gede Yudha Wardana