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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Indonesian Journal of Sustainability Accounting and Management JIA (Jurnal Ilmiah Akuntansi) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science International Journal of Social Science Postgraduated Community Service Journal Community Services Journal (CSJ) Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi Warmadewa SENEMA
I Gusti Ayu Intan Saputra Rini
Fakultas Ekonomi, Universitas Warmadewa, Denpasar, Bali
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Effects of Transfer Pricing, Tax Haven, and Thin Capitalization on Tax Avoidance I Gusti Ayu Intan Saputra Rini; Mellisa Dipa; Cokorda Krisna Yudha
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.193-198

Abstract

Tax avoidance can be defined as an effort made by taxpayers to ease their tax burden without violating tax rules. Tax avoidance is a complicated and distinctive problem because it does not violate existing rules and regulations, however, on the other hand, the government does not want the existence of tax avoidance because it can cause a lack of state revenue. The purpose of this study is to examine and obtain empirical evidence of the effect of transfer pricing, tax havens, and thin capitalization on tax avoidance. This study was conducted on basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sample was determined using a non-probability sampling method through a purposive sampling technique, and 13 samples of companies that meeting the criteria were obtained. In addition, this study uses secondary data in the form of company annual financial statements and reports. Data were analysed using a multiple linear regression analysis technique. The results showed that transfer pricing has a negative effect on ETR as a proxy for tax avoidance; tax haven has a positive effect on ETR; while thin capitalization has no effect on ETR.
Corporate Social Responsibility of Five-Star Hotels in Bali I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim; Luh Kade Datrini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49640

Abstract

This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.
Peningkatan Nilai Tambah Usaha Limbah Propolis Kele Menjadi Sabun di Kabupaten Karangasem Ida Ayu Surasmi; Ida Bagus Udayana Putra; I Made Suniastha Amerta; I Gusti Ayu Intan Saputra Rini
Community Service Journal (CSJ) Vol. 5 No. 1 (2022)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (953.018 KB)

Abstract

Lebah Kele sudah lama dikenal oleh masyarakat. Lebah kele merupakan salah satu jenis lebah menghasilkan madu dengan jumlah propolis yang banyak dibandingkan jenis lebah madu lainnya. Baik Madu maupun kandungan propolis yang dihasilkan menginsipirasi peternak salah satunya berada di desa Antiga, kecamatan Manggis, Kabupaten Karangasem untuk meningkatkan pemahaman dan kebermanfaatan ternak lebah kele ini. Limbah propolis, madu yang dihasilkan peternak lebah kele ternyata dapat diolah menjadi sabun. Pengolahan limbah propolis menjadi sabun dapat meningkatkan nilai tambah bagi peternak ini. Permasalahannya penting meningkatkan pengetahuan bagaimana agar sabun tersebut dapat ditingkatkan penjualannya. Dalam membantu peningkatan penjualan menginspirasi tim peneliti dan pengabdian kepada masyarakat melaksanakan kegiatan pengabdian dengan memberikan penyuluhan dalam upaya meningkatkan jumlah pemasaran produk, motivasi sumber daya manusia serta penentuan harga jual produk.
Pengaruh Penerapan SIA, Kecanggihan Teknologi Informasi dan Komitmen Organisasi Terhadap Kinerja Karyawan pada LPD Kecamatan Marga Putu Dicky Ari Pratama; I Ketut Puja Wirya Sanjaya; I Gusti Ayu Intan Saputra Rini
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 22 No. 1 (2023)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.22.1.2023.82-85

Abstract

Penelitian ini bertujuan untuk membuktikan pengaruh efektivitas penerapan sistem informasi akuntansi, kecanggihan teknologi informasi, dan komitmen organisasi terhadap kinerja karyawan pada Lembaga Perkreditan Desa (LPD) se-Kecamatan Marga. Penentuan sampel dalam penelitian ini dengan metode Purposive Sampling sehingga diperoleh jumlah sampel sebanyak 66 responden. Teknik pengumpulan data menggunakan kuesioner, dengan skala likert dan sebelum disebarkan, dilakukan uji instrumen penelitian terlebih dahulu. Data yang terkumpul, diolah dengan teknik analisis regresi linear berganda. Hasil penelitian membuktikan bahwa: (1) efektivitas penerapan sistem informasi akuntansi berpengaruh positif terhadap kinerja karyawan, (2) kecanggihan teknologi informasi berpengaruh positif terhadap kinerja karyawan dan (3) komitmen organisasi tidak berpengaruh terhadap kinerja karyawan.
CSR Strategies of Five-Star Hotels in Denpasar-Bali Based on Local Community Perceptions I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.135

Abstract

The hotel industry provides numerous jobs and has a significant contribution to local and global economies. Given that the hotel industry is an industry with a significant global impact, it is required to take social and environmental responsibilities earnestly. This study aims to describe the corporate social responsibility (CSR) strategies of five-star hotels in Denpasar City to examine the perceptions of surrounding communities toward these programs and to develop the appropriate CSR strategies for these hotels. This research is a qualitative study employing an exploratory sequential mixed method. The sample of hotel management staff who were interviewed and other respondents who filled out the research questionnaire were selected via purposive sampling. Results prove that CSR in five-star hotels in Denpasar City does not have its own autonomous field and budget authority. In fact, just one five-star hotel in the city has a CSR department. CSR activities in the hotels are in the form of maintenance and donations, and most of them (59%) are perceived as low by the surrounding community. Based on these findings, this work is able to develop a CSR management strategy for five-star hotels in Denpasar City.
THE ROLE OF ENVIRONMENTAL KNOWLEDGE AND GREEN ECONOMY PERCEPTIONS ON GREEN ENTREPRENEURSHIP INTERESTS IN ENTREPRENEURS IN THE FOOD AND BEVERAGE (F&B) SECTOR IN BALI Ni Kd Sioaji Yamawati; I G. A. Intan Saputra Rini; I Gde Agung Wira Pratama
International Journal of Social Science Vol. 3 No. 3: October 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i3.6651

Abstract

This research background is based on increasing public awareness of the importance of protecting the environment and moving towards a green economy. This happens because environmental problems are increasingly complex and have an impact on human survival on earth. One way to overcome this problem is by developing green entrepreneurship or environmentally oriented entrepreneurship. Green entrepreneurship can help to build a sustainable economy and minimize negative impacts on the environment. However, the success of developing green entrepreneurship does not only depend on the entrepreneur's ability, but is also influenced by the entrepreneur's environmental knowledge and perception on green economy. This research aims to identify the factors that influence the interest in green entrepreneurship among entrepreneurs in Bali, especially environmental knowledge and perceptions of the green economy in the food and beverage (F&B) industry sector. Where the use of plastic materials in serving food and drinks is still very difficult to avoid. The analysis technique used in this research is Structural Equation Modelling (SEM) with a Partial Least Square (PLS) method approach. From the test results it can be analysed that the existence of environmental knowledge and perceptions of the green economy influence the interest in green entrepreneurship among entrepreneurs operating in the F&B sector in Bali, this is due to an increase of environmental problems in public awareness, making the environment an important factor in making business decisions
Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali Putu Ria Puspita; I Wayan Rupa; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 1 No. 1 (2020)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.1.1.1541.29-33

Abstract

The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province. Keywords: Work experience; Independence; Competence; Audit Quality Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit
Pengaruh Audit Internal dan Efektivitas Pengendalian Internal Terhadap Pencegahan Kecurangan (Fraud) Pada Bank Bumn di Denpasar Komang Yoga Mahendra; A.A.A Erna Trisna Dewi; Gst Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 1 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.1.2904.1-4

Abstract

Penelitian ini bertujuan untuk melihat bagaimana pengaruh audit internal dan pengendalian internal terhadap pencegahan kecurangan pada bank-bank BUMN di Denpasar. Metode analisis data dilakukan dengan kuesioner kepada seluruh pegawai bank yang menjadi responden sebanyak 80 orang. Teknik analisis data yang digunakan adalah analisis regresi linier berganda uji F, uji statistik t, koefisien determinasi (R2) dan asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Berdasarkan hasil uji hipotesis statistik t diketahui bahwa audit internal berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar, otoritas berpengaruh positif terhadap pencegahan fraud pada Bank BUMN di Denpasar. Berdasarkan hasil uji hipotesis F menjelaskan bahwa variabel audit internal berpengaruh positif dan signifikan terhadap variabel pencegahan kecurangan pada Bank BUMN di Denpasar.
Analisis Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak Perusahaan Pada PDAM Tirta Mangutama Kabupaten Badung Sintya Wiranti Cahyono; Luh Kade Datrini; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4716.17-19

Abstract

PDAM Tirta Mangutama Kabupaten Badung adalah perusahaan BUMD yang berorientasi pada pendistribusian air bersih untuk masyarakat Kabupaten Badung. Disamping merupakan usaha milik daerah namun juga PDAM adalah usaha profit yang menghasilkan laba. Usaha yang dapat mengoptimalkan laba yaitu dengan mengefisiensikan pajak penghasilan pasal 21. Hal ini dilandasi karena PDAM mempunyai 322 orang pegawai tetap, sehingga dengan banyaknya pekerja, PDAM memiliki biaya yang tinggi untuk membayarkan hak pekerja. Tujuan penelitian ini untuk mengetahui pengaplikasian metode PPh Pasal 21 karyawan pada PDAM Tirta Mangutama Badung dan memadankan besaran pajak PDAM antara metode yang diterapkan, dibandingkan metode pemotongan lain. Hasil penelitian adalah metode pemotongan PPh Pasal 21 menggunakan metode gross up. Apabila dengan memakai metode gross up PDAM Tirta Mangutama Badung menyetor pajak senilai Rp.271.382.152. sedangkan apabila menggunakan metode gross maupun metode net nilai pajak terutang untuk PPh Pasal 21 senilai Rp. Rp.271.248.547.
PENGARUH NILAI BUKU PER LEMBAR SAHAM, LIKUIDITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM Ni Kadek Rita Anggreni; Partiwi Dwi Astuti; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 2 (2022): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.2.7630.18-23

Abstract

Kepercayaan investor terhadap perusahaan di sektor transportasi menurun karena penurunan harga saham dianggap sebagai penurunan kinerja perusahaan, sehingga menimbulkan reaksi pasar, dan investor tidak optimis berinvestasi di perusahaan sub sektor transportasi. Selain itu, terdapat juga perbedaan hasil pengujian mengenai indikator – indikator yang dapat memberi pengaruh terhadap harga saham. Hal inilah yang menjadi latar belakang pengujian ini. Latar belakang dari analisis ini yakni guna menguji pengaruh nilai buku per lembar saham, likuiditas dan kepemilikan manajerial terhadap harga saham. Pengujian ini dilaksanakan pada perusahaan sektor transportasi yang terdaftar di BEI periode 2019-2021. Pengujian ini menerapkan metode purposive sampling sebagai metode dalam menentukan jumlah sampel. Data dari uji ini dikumpulkan melalui metode dokumentasi selain itu data diolah dengan menggunakan analisis regresi linier berganda. Hasil pengujian ini menjelaskan nilai buku per lembar saham dan kepemilikan manajerial menunjukkan hubungan positif serta signifikan terhadap harga saham, dan likuiditas menunjukkan hubungan positif serta tidak signifikan terhadap harga saham.
Co-Authors A.A.A Erna Trisna Dewi Anak Agung Ayu Erna Trisnadewi Cokorda Krisna Yudha Gede Jati Antara I Gde Agung Wira Pratama I Gusti Agung Prama YOGA I Ketut Surya Darma I Kt Puja Wirya Sanjaya I Made Jamin Yasa I Made Suniastha Amerta I Nyoman Fajar Ananta Putra I Wayan Rupa I.G.A.A Pradnya Anintya Semaraputri Ida Ayu Surasmi Ida Bagus Udayana Putra Kadek Apriada, Kadek Komang Ayu Trisna Dayanti Komang Yoga Mahendra Luh Kade Datrini Luh Kade Datrini Mellisa Dipa Muhammad Asyraf Hasim Muhammad Asyraf Hasim Ni Kadek Eva Yanti Ni Kadek Rita Anggreni Ni Kd Sioaji Yamawati Ni Ketut Ayu Purnama Dewi Ni Luh Gede Rusmina Dewi Ni Nengah Seri Ekayani Ni Nyoman Sri Rahayu Damayanti Ni Putu Riasning Ni Wayan Landya Dewi Pande Made Yani Indah Sari Partiwi Dwi Astuti Putu Dicky Ari Pratama Putu Kepramareni Putu Ria Puspita Putu Riska Junensie Sintya Wiranti Cahyono