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Examining the Practice of Voluntary Disclosure Programs for Individual Taxpayers Wiranata, Ni Made Peramini Sagita; Musmini, Lucy Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.6248

Abstract

This study aims to explain taxpayers’ perceptions of the Voluntary Disclosure Program (VDP) and its implementation practices. A qualitative approach with a critical paradigm was employed to explore the VDP phenomenon, which continues to generate debate, particularly from the taxpayers’ perspective. Data were collected through observation, interviews, and documentation involving 12 informants, consisting of eight taxpayers, two tax consultants, and two tax officers. Data analysis followed an interactive model comprising data collection, data reduction, data display, and conclusion drawing. The findings indicate several factors that discourage taxpayers from participating in the VDP, including a lack of trust in the tax system, concerns about tax rates, the perception that there are no undisclosed tax obligations, as well as psychological factors and fear. Insufficient information regarding the benefits and procedures of the VDP also contributes to non-participation. Interestingly, taxpayers who participated in the VDP did not fully support the program; many joined merely to demonstrate formal compliance with regulations, despite having no genuine intention or moral willingness to participate. These findings highlight the importance of strengthening trust, enhancing understanding, and improving the socialization of the VDP to encourage conscious and genuinely voluntary taxpayer participation.
A Humanistic-Ecological Project-Based Learning Model Integrating Balinese Local Wisdom for Adolescent Development in Bali’s Tourism Contexts: A Systematic Literature Review Bestari, Ida Ayu Purnama; Tika, I Nyoman; Atmadja, Anantawikrama Tungga; Suastra, I Wayan
IJIS Edu : Indonesian Journal of Integrated Science Education Vol 8, No 1 (2026): January 2026
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/ijisedu.v8i1.10263

Abstract

This systematic literature review synthesizes evidence on Project-Based Learning (PjBL) integrated with Balinese local wisdom for adolescent human resource development in Bali’s tourism contexts. Following PRISMA 2020 guidelines, a Scopus search (2016-2025) identified 21 empirical studies. Each was coded for PjBL implementation, local wisdom integration, humanistic/ecological perspectives, youth development, and tourism relevance. Findings show widespread integration of humanistic/ecological perspectives and local wisdom. However, explicit PjBL implementation appeared in only 8 of 21 studies (38.1%), with others showing project-like elements. Recurring limitations include partial local wisdom integration and limited attention to ecological impact and youth agency. Based on this, the study proposes a seven-stage PjBL syntax operationalizing Tri Hita Karana, Tat Twam Asi, and menyama braya. This model offers a culturally grounded framework for adolescent HRD, addressing existing gaps and promoting humanistic-ecological sustainability in Bali's unique tourism setting.
Analisis Pemanfaatan Nilai Kearifan Lokal Dan Prinsip 5C Untuk Mencegah Kredit Macet LPD Desa Adat Mojan Baturiti, Tabanan, Bali Ni Putu Widiasih; Anantawikrama Tungga Atmadja; I Putu Hendra Martadinata
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10856

Abstract

Lembaga Perkreditan Desa (LPD) memiliki peran strategis dalam mendorong pertumbuhan ekonomi masyarakat desa, khususnya di Bali. Namun, pengelolaan risiko kredit menjadi aspek krusial dalam menjaga keberlanjutan lembaga. Penelitian ini bertujuan untuk menganalisis penerapan prinsip 5C serta integrasi nilai kearifan lokal Tri Hita Karana (THK) dan sanksi adat dalam mencegah kredit macet pada LPD Desa Adat Mojan, Kecamatan Baturiti, Kabupaten Tabanan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa kredit macet dipengaruhi oleh karakteristik masyarakat agraris dengan pendapatan musiman serta risiko gagal panen sebagai faktor utama. Penerapan prinsip 5C (Character, Capacity, Capital, Collateral, dan Condition of Economy) menjadi dasar dalam penilaian kelayakan kredit yang diperkuat melalui nilai THK dan sanksi adat, sehingga meningkatkan kedisiplinan debitor dalam memenuhi kewajibannya. Integrasi antara pendekatan formal dan kearifan lokal terbukti memberikan kontribusi positif terhadap pengendalian risiko kredit dan mendukung keberlanjutan LPD
Penerapan Sistem Pengendalian Manajemen Berbasis Four Levers Of Control Dalam Meningkatkan Kinerja Keuangan LPD Padangtegal Ni Kadek Fera Wati; Anantawikrama Tungga Atmadja
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10857

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem pengendalian manajemen berbasis Four Levers of Control dalam meningkatkan kinerja keuangan LPD Padangtegal. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara mendalam, dan dokumentasi. Informan penelitian terdiri atas pengurus, karyawan dan nasabah LPD Padangtegal yang terlibat langsung dalam proses operasional organisasi. Hasil penelitian menunjukkan bahwa LPD Padangtegal telah menerapkan keempat elemen Four Levers of Control secara terintegrasi. Belief system diwujudkan melalui visi, misi, dan nilai organisasi yang menumbuhkan integritas serta orientasi pelayanan. Boundary system diterapkan melalui aturan dan prosedur kerja untuk meminimalkan penyimpangan dan risiko. Diagnostic control system digunakan untuk memantau pencapaian target dan evaluasi kinerja, sedangkan interactive control system mendorong komunikasi, pembelajaran, dan inovasi. Penerapan keempat sistem tersebut secara sinergis berkontribusi terhadap peningkatan kinerja keuangan LPD yang tercermin dari stabilitas operasional, pengendalian risiko, dan pertumbuhan pendapatan.
PERAN LINGKUNGAN, PERTIMBANGAN PASAR KERJA DAN PERSEPSI MAHASISWA PENGARUHNYA TERHADAP KEPUTUSAN MAHASISWA BERKARIR DI BIDANG PERPAJAKAN I Nyoman Putra Yasa; Ida Ayu Gede Danika Esa Pradnyani; Anantawikrama Tungga Atmadja
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 1 (2019): Krisna: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.1.2019.81-89

Abstract

This research was aimed to determine the effect of the role of environment, job market consideration, and student perception of career choices in the field of taxation. The type of research conducted was quantitative research. The population of this research was undergraduate students of accounting department of Ganesha University of Education. The method used to determine the sample was the purposive sampling method. The data were collected by distributing questionnaires to 375 respondents. The data analysis technique used was multiple regression analysis. The results of this research indicated that the role of family environment, campus environment, job market consideration and student perception have a positive impact either individually or together influenced the choice of career in the field of taxation.
INTEGRASI PRINSIP ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) ATAS PRAKTIK KEBERLANJUTAN DALAM PENGELOLAAN BISNIS REAL ESTATE I Kadek Yoga Sanjaya; Anantawikrama Tungga Atmadja; Nyoman Ari Surya Darmawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.226-241

Abstract

Sustainability practices have become a global issue, yet many companies remain vulnerable in implementing ESG (Environmental, Social, and Governance) sustainability in their business lines. This study aims to provide a deeper understanding of the issues and identify (1) the background behind PT PSS management’s choice of a sustainable concept in business management, (2) the implementation of sustainability practices in business management, and (3) the alignment of the implementation of sustainability practices in business management at PT PSS with ESG principles. The method used in this study is a qualitative approach with a case study of PT PSS, employing an interpretive paradigm. The results show that (1) the background for PT PSS management’s choice of a sustainability concept is based on the company’s internal awareness, the influence of stakeholders, regulatory compliance, and business strategies aimed at enhancing company value, (2) the sustainability practices implemented by PT PSS in business management, from planning to maintenance, have been integrated with environmental, social, and governance initiatives, and (3) PT PSS has met ESG criteria and is in accordance with the ten ESG standards issued by the Ministry of Finance of the Republic of Indonesia. The implications of this study reveal the positive impacts received by PT PSS, the environment, and the community through the application of sustainability practices, and it is hoped that companies in Indonesia will start to integrate ESG principles into their business operations.
Implementation of an Internal Control System Based on Tri Hita Karana Culture in Fraud Prevention Efforts in Village Credit Institutions Lisa, Kadek; Atmadja, Anantawikrama Tungga; Purnamawati, I Gusti Ayu
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5691

Abstract

Fraud in Village Credit Institutions or Lembaga Perkreditan Desa (LPD) often arises from weak supervision and low managerial professionalism. LPD Desa Adat Kesiman exemplifies effective fraud prevention through integrating the Tri Hita Karana philosophy into its Internal Control System. This study aims to examine the rationale, implementation, and impact of integrating Tri Hita Karana values into the Internal Control System. This qualitative ethnographic study explores the rationale, implementation, and impact of Tri Hita Karana integration in preventing fraud. Data were collected from the Head of LPD, Supervisory Board, employees, and community members using interviews, documentation, and artifact analysis, with validity ensured through triangulation and member checking. Findings show that Tri Hita Karana values strengthen moral and social control as well as public trust. The Parahyangan dimension manifests in spiritual practices; Pawongan in honesty, solidarity, and responsibility; and Palemahan in environmental awareness. Implementation includes integrity pledges, competent recruitment, technology use, SOP updates, structured communication, layered supervision, and profit allocation per regulations. This integration fosters ethical governance, financial service quality, innovation, and customer loyalty. Embedding Tri Hita Karana values enhances integrity, professionalism, and internal control effectiveness while preventing fraud through culturally rooted moral awareness and accountability.
Bisnis Foto Prewedding: Komersialisasi Ritual Perkawinan pada Masyarakat Bali Anantawikrama Tungga Atmadja; Tuty Maryati; Nengah Bawa Atmadja
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 9 No. 2 (2019): DUNIA POLITIK DAN HOSPITALITI PEREMPUAN BALI
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2019.v09.i02.p04

Abstract

This article is a part of the fundamental research result conducted for in 2019. The method is a qualitative research that refers to a critical paradigm. The research location is in various regencies in Bali. The results showed the use of prewedding in marriage ritual in Bali is triggered by various reasons, namely not contrary to Hinduism, shame, the push of meme, postmodern identity, and the desire to show the status. The practice of prewedding is done by buying at prewedding entrepreneurs. This led to the perception of the commercialization of marriage in Balinese society. Commercialization is done in a variety of ways, namely to make prewedding as the creative industry, to develop a collaborative, create tiered quality prewedding, and conduct business activities with B2C model.
Penyusunan Laporan Keuangan Pemerintah Daerah : Studi Kasus pada BPKAD Kabupaten Gianyar Pande Komang Ayu Sinta Lestari; Anantawikrama Tungga Atmadja; Putu Yunartha Pradnyana Putra
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6312

Abstract

Penelitian ini bertujuan untuk memahami proses penyusunan Laporan Keuangan Pemerintah Daerah (LKPD), mengidentifikasi kendala substantif yang terjadi dalam praktik penyusunan, serta merumuskan saran perbaikan pada Badan Pengelola Keuangan dan Aset Daerah (BPKAD) Kabupaten Gianyar. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi, kemudian dianalisis menggunakan teknik analisis data model Miles dan Huberman. Hasil penelitian menunjukkan bahwa proses penyusunan LKPD merupakan bagian dari siklus pengelolaan keuangan daerah yang terintegrasi, meliputi tahap perencanaan dan penganggaran, pelaksanaan anggaran, penatausahaan, hingga pelaporan dan konsolidasi laporan keuangan oleh BPKAD, dilanjutkan dengan review internal oleh Inspektorat dan pemeriksaan oleh Badan Pemeriksa Keuangan (BPK). Kendala substantif yang teridentifikasi meliputi: gangguan sistem informasi pada akhir tahun anggaran, keterbatasan pemahaman aparatur terhadap SAP berbasis akrual, keterbatasan kuantitas SDM, keterlambatan penyampaian data dari OPD, serta dominannya pengendalian yang bersifat korektif dibandingkan preventif. Kendala-kendala tersebut dipengaruhi oleh perbedaan kapasitas sumber daya manusia antar OPD, kompleksitas proses konsolidasi, keterbatasan integrasi sistem informasi, serta belum optimalnya koordinasi. Saran tindak mencakup penguatan sistem informasi, peningkatan kompetensi SDM melalui bimbingan teknis berkelanjutan, penguatan knowledge management, penataan distribusi SDM, penguatan pengendalian preventif, serta perbaikan manajemen waktu.
Kontestasi Penjor Galungan – Kuningan di Bali Visualisasi Doa Petisi secara Demonstratif untuk Kemakmuran pada Era Masyarakat Tontonan Anantawikrama Tungga Atmadja; Nengah Bawa Atmadja
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 6 No. 2 (2016): RUANG IMAJINER DAN RUANG PUBLIK DI BALI
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article is part of the fundamental research carried out for two years (2013-2015). The research method is qualitative which refers to the critical paradigm. The research location is villages representing various districts in Bali and Denpasar city. The results showed that the use of Penjor on Galunga and Kuningan holy day is common in Bali. Penjor is a ritual objects made from a piece of bamboo which its end is intentionally left curved, decorated with various ornaments of young coconut leaves or palm leaves and other supplies. Penjor is installed on the roadside in front of the Balinese family compound’s entrance. Penjor does not only have an artistic value, but it is also rich in symbolic meaning such as visualization of petition prayer addressed to the Hindu deities and dewa pitara (ancestor). The goal is to achieve prosperity for the entire family in the Balinese community. This article is expected to provide a broader understanding to Hindus about Penjor. Penjor is not only a cultural object with artistic values, but it also contains a hidden meaning, namely the prayer of petition in the sociology of religion.
Co-Authors 1Luh Natalia Anggri Aprianti Adik Diantini Agus Buda Parwata Agustinasari Agustinasari Ak. S.E. Desak Nyoman Sri Werastuti . Anak Agung Putu Gede Bagus Arie Susandya Andani, Ni Ketut Sri 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 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, Fifi Fitriana Gede Adi Yuniarta Gede Hendra Eka Saputra Gede Mandirta Tama Gede Riko Bayuna Gede Yudha Adi Pranatha Gunawan, I Nyoman Adi Gusti Ayu Ketut Rencana Sari Dewi Handayani, Ni Wayan Nanik Hendrawan, I Wayan Eka Herawati, Trisna Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Agung Wahyu Krisna Mukti Pratama I Gusti Ayu Desy Juliantari I Gusti Ayu Purnamawati I Kadek Pebri Artana I Kadek Yoga Sanjaya 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 Ari Surya Darmawan I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Hendra Martadinata . 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 Purnama Bestari Ida Ayu Triska Pradnyani Pidada Intan Milania Intan Milania Juliantari, I Gusti Ayu Desy K Nugraha Kadek Arik Suprayoga Kadek Nurdarmasih KADEK YUDISTA WITRAGUNA Witraguna 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 Lisa, Kadek 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 Atmadja Nengah Bawa Atmaja Ni Kadek Aprina Asriani Ni Kadek Dewi Sukasih Ni Kadek Fera Wati Ni Kadek Sinarwati Ni Kadek Wiwiek Widhi Asih Ni Komang Ayu Indah Widiantari Ni Komang Laksmi Mahesvari Ni Komang Suwini Ni Luh Ayu Asih Tirta Devi Ni Made Ayu Krismayanti Ni Made Dwi Darmayanti Ni Made kamani Partari Ni Made Mira Sanita Ni Nyoman Parwati Ni Nyoman Trisna Herawati Ni Putu Dwi Sucita Dartini Ni Putu Listia Agustini Ni Putu Ristiati Ni Putu Widiasih Ni Wayan Nanik Handayani Ni Wayan Nanik Handayani Ni Wayan Tirta Wahyuni Ni Wayan Wulan Tari Nopiani, Wayan Nugraha, Gede Made Ananda Cipta Nugraha, K Nurdarmasih, Kadek Nyoman Tika, I Nyoman Trisna Herawati Nyoman Trisna Kartini Putri Nyoman Widya Astuti Pande Komang Ayu Sinta Lestari 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 Purna, Made Roby Pratama Purnama, Luh Weda Laksmi PURWANTI PURWANTI Putri, WP Kartika Putu Budi Adnyana Putu Ekadianita Marvilianti Dewi Putu Ida Purnama Dewi Suartana Putu Lusiana Dewi Putu Novi Anesya Dewi A. Putu Sukma Kurniawan Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Yunartha Pradnyana Putra SAFITRI, NABILA Sanita, Ni Made Mira Saputri Dewi, Ni Komang Sastrini, Kadekerimandasastrini Satriawan, I Made Selamat, I Ketut suar08 suardani Sudarmanto, Eko Sukarmayasa, Ketut Sukarmiasih, Ni Made Sulistyowati, Nur Wahyuning Suprayoga, Kadek Arik Suryanthi, I Gusti Ayu Eka Sutoto, Agung Suwini, Ni Komang Tama, Gede Mandirta Taroyana, Gede Ery Patra Tasya Alya Salsabila Trisna Herawati Triyasa, Komang Darma Tuty Maryati Utami, Ni Ketut Widya Veronika, Kadek Ayu Wahyuni, Luh Deni Sri Wayan Nopiani Wayan Suastra, I Wereastuti, Desak Nyoman Sri Widiantari, Putu Wahyu Wiranata, Ni Made Peramini Sagita WP Kartika Putri Yasa, Ni Nyoman Putra Yudha Wardana