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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Sewaka Bhakti
A.A. Bagus Amlayasa
Fakultas Ekonomi Dan Bisnis Universitas Warmadewa Denpasar
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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PERAN LITERASI KEUANGAN SEBAGAI PREDIKTOR KINERJA DAN KEBERLANJUTAN UMKM Dewa Ayu Rumini; A.A. Media Martadiani; A.A. Bagus Amlayasa
Jurnal Akademika Vol 18, No 1 (2020): Februari 2020
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.8 KB) | DOI: 10.51881/jam.v18i1.189

Abstract

The MSME sector has an important role for the economic development of a country, especially in encouraging Indonesia's economic growth. But in practice, SMES often experience delays in development, so that the potential of SMES has not been completed optimally. Many factors as a predictor of SMES performance and sustainability, in this research used financial literacy as a predictor of SMES performance and sustainability in Badung Regency. This research uses quantitative approaches using primary data through questionnaires. The respondents in this study were 100 MSMES in Badung Regency. The variables used in this study were financial literacy as independent variables, as well as MSMES and MSME sustainability as dependent variables. The method used in analyzing data is Structural Equation Modeling (SEM). The results showed that financial literacy has a positive and significant impact on SMES performance and SMES sustainability in Badung Regency. Keywords: Financial Literacy, MSME Performance and MSME Sustainability
PEMBERDAYAAN PENGRAJIN KORAN BEKAS SATYA BALI KREATIF DI DESA SUMERTA KAUH KOTA DENPASAR Ida Ayu Surasmi; AA Media Martadiani; A.A Bagus Amlayasa; Nyoman Senimantara
JURNAL SEWAKA BHAKTI Vol 5 No 2 (2020): Sewaka Bhakti
Publisher : UNHI Press

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Abstract

Craft products from used newspaper waste are classified as rare, because the process is very complicated and the results are high quality so that many consumers are interested, especially for religious ceremonies in Bali. In addition to producing handicraft products from used newspaper and plastic materials, Mitra Satya Bali Kreatif, also participates in providing education or education and training to the community. The problems faced by partners include the limited knowledge in calculating the Cost of Production in an accurate and precise manner and do not have a digital marketing system. The result of this community partnership program is that partners understand how to calculate the cost of goods manufactured accurately and accurately and precisely so that the selling price of handicraft products can compete competitively in the market, there is a desire from partners to increase the marketing of handicrafts that already use information technology and media communication social, as well as partner motions in realizing a more optimal KUEP, so that in the future it can be more effective and independent and sustainable
KEPATUHAN WAJIB PAJAK DALAM MEMENUHI KEWAJIBAN PERPAJAKAN ORANG PRIBADI Winny Aprilia Nurita Ujur Agun; Luh Kade Datrini; A. A. Bagus Amlayasa
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 6 No. 1 (2022)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.6.1.2022.23-31

Abstract

Kepatuhan Wajib Pajak Orang Pribadi sangat diperlukan dalam membantu pemerintah dalamupaya peningkatan penerimaan negara dari segi pajak. Agar dapat memaksimalkan usaha dalampenerimaan pajak, pemerintah harus fokus terhadap upaya dalam meningkatkan penerimaan denganberbagai macam program. Edukasi dari pemerintah dilakukan secara rutin dengan metoda pelatihanlangsung ke wajib pajak untuk peningkatan pengetahuan, melaksanakan sosialisasi peraturanperpajakan termasuk sanksi perpajakan untuk mengupdate informasi pajak. Fenomena yang terjadidiperpajakan Indonesia belakangan ini membuat Wajib Pajak dan masyarakat ragu untuk membayarpajak. Fenomena ini dapat mempengaruhi tingkat kepatuhan wajib pajak. Teknik pengambilan sampeldilakukan dengan metode probability sampling melalui pendekatan simple random sampling (sampelacak sederhana) dengan jumlah sampel sebanyak 100 wajib pajak (wajib pajak orang pribadi yangterdaftar di Kantor Pelayanan Pajak Pratama Ruteng). Analisis yang digunakan dalam penelitian iniadalah analisis regresi berganda. Berdasarkan hasil analisis bahwa pengetahuan perpajakan, sosialisasiperpajakan, sanksi perpajakan, dan kesadaran wajib pajak berpengaruh positif terhadap kepatuhanwajib pajak didalam membayarkan pajaknya. Seorang wajib pajak harus memiliki pengetahuan tentangperpajakan baik berupa kewajiban, hak, dan sanksi yang akan didapat ketika melanggar norma-normayang ada dalam perpajakan.
Co-Authors A.A. Media Martadiani Ida Ayu Surasmi Luh Kade Datrini Nyoman Senimantara Rumini, Dewa Ayu Winny Aprilia Nurita Ujur Agun