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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Krisna: Kumpulan Riset Akuntansi JASF (Journal of Accounting and Strategic Finance) Journal of International Conference Proceedings SENEMA
Ni Luh Gede Mahayu Dicriyani
Fakultas Ekonomi Dan Bisnis Universitas Mahasaraswati Denpasar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Factors Affecting the Capital Expenditures in Bali Province Ni Luh Putu Sandrya Dewi; Ni Luh Gede Mahayu Dicriyani
Journal of Accounting and Strategic Finance Vol 1 No 2 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i02.30

Abstract

Capital Expenditure is budget expenditure used to obtain or add value to assets that benefit more than one accounting period. Infrastructure development in an area is reflected in the allocation of effective capital expenditure from an area. The purpose of this researce is to determine the factors that influence capital expenditure in the province of Bali. The object of this study is the report on the realization of the regional expenditure income budget APBD in the District/City in the Province of Bali in the Fiscal Year 2013-2017. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that regional original income (PAD) has a significant positive effect, balancing funds have no effect and the surplus financing budget (SILPA) effect on capital expenditure negatively in the province of Bali.
PENGARUH KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN PADA PERILAKU KEPATUHAN WAJIB PAJAK DENGAN NIAT SEBAGAI PEMODERASI Ni Luh Gede Mahayu Dicriyani; I Ketut Budiartha
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.05.NO.10.TAHUN 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.446 KB)

Abstract

ABSTRACT The purpose of this research at sector wholesale and retail; repair of car and motorcycles is to find and get empirical evidence influence the quality of tax and taxpayers behavior on conduct compliance taxpayers, intention taxpayers moderating influence the quality of tax on conduct compliance taxpayers and intention taxpayers moderating influence knowledge set in compliance taxpayers behavior.The data used was primary data gathered to technique survey with the questionnaire. Analysis techniques the data used was moderation regression (MRA) analysis. The determination of sample done with the probability to technique purposive sampling. The total sample used as many as 83 taxpayers body enrolled in the tax office Madya Denpasar. The results showed that the quality of the tax service has not been affecting the behavior compliance taxpayers, knowledge taxation impact on behavior compliance taxpayers, intention taxpayers strengthen the influence of the quality of tax service on conduct compliance taxpayers and intention taxpayers weakened the influence of knowledge tax on conduct compliance taxpayers.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Ayu Babro Valentina; Putu Kepramareni; Ni Luh Gede Mahayu Dicriyani
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): 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.14.1.2022.150-161

Abstract

This researchaims to find out the influence tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services to taxpayercompliance. The population in the study was all motor vehicle taxpayers registered with the Technical Implementation Unit of the Bali Provincial Levy Tax Service in Karangasem Regency in 2020 as many as 211,821 motor vehicle taxpayers with samples used, namely as many as 100 respondents determined by incidental sampling method. The data analysis technique used in this study is multiple linear regression. The results showed that tax understanding, tax socialization, taxpayer awareness, tax sanctions and tax employee services had a positive and significant effect on taxpayer compliance.
Super Tax Deduction: Tax Incentives for Development of Human Resources Competencies Made Laksmi Sena Hartini; Ni Luh Gede Mahayu Dicriyani
Journal of International Conference Proceedings (JICP) Vol 4, No 2 (2021): Vol 4, No 2 (2021): Proceedings of the 10th International Conference of Project
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i2.1368

Abstract

Industrial Revolution 4.0 has had a huge and far-reaching impact, particularly on the employment sector, where robots and machines will eliminate many jobs in the world. Government commitment in improving the competence of Indonesian human resources is by providing tax incentives for businesses who carry out work practices, apprenticeships, and/or learning activities in the context of fostering and developing certain competency-based human resources called Super Tax Deduction. This study used a qualitative approach with literature research (library research) method. Based on the conducted study, the Super Deduction Tax can only have a significant impact on the company if it is balanced with the provision of additional gross income reductions and many requirements that must be met to be able to take advantage of Super Tax Deduction.
STRATEGI CV HIPPOCRATES MEDICAL STORE DALAM MENGOPTIMALKAN PENJUALAN DI MASA PANDEMI COVID 19 Ni Luh Gede Mahayu Dicriyani; Gusti Ayu Chandra Dewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 1 No 1 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pertengahan tahun 2020 di Indonesia muncul virus baru yang menjangkit kesehatan masyarakat yaitu Corona Virus (Covid 19). Covid 19 dianggap sebagai virus yang mematikan dengan proses penyebaran yang sangat cepat ke seluruh penjuru dunia dan berubah menjadi pandemi yang mengakibatkan banyak sektor mengalami kelumpuhan. Permasalahan tersebut telah berakibat pada kebutuhan ekonomi yang terus mengalami penurunan sangat drastis karena pemutusan hubungan kerja (PHK) dan juga para pelaku usaha di beberapa sektor mikro, kecil, dan menengah (UMKM) yang mengalami keterpurukan bahkan gulung tikar. Permasalahan ini menjadikan masyarakat kesulitan dalam memenuhi kebutuhan pokok dan bertahan hidup di situasi pandemi covid 19 yang hingga saat ini belum pulih. CV Hippocrates Medical Store mengupayakan berbagai cara untuk tetap bertahan di masa pandemi dan selalu berupaya untuk mengoptimalkan penjualan dengan membuat strategi-strategi penjualan yang sekiranya dapat tetap mempertahankan atau bahkan meningkatkan omset perusahaan. Adapun strategi yang ditempuh yaitu Koordinasi dengan staff gudang untuk memastikan stok tetap terjaga dan memesannya sebelum kehabisan, survei harga dengan suplier lain agar mendapatkan harga termurah, meningkatkan promosi via online yang dapat berupa endorse ke perawat dan tenaga kesehatan, memperluas market place seperti shopee dan tokopedia, pelaksanaan strategi follow up customer yang sudah pernah berbelanja sebelumnya dengan menawarkan produk-produk baru, dan konsultasi dengan team work terkait keberhasilan strategi yang dijalankan dalam upaya mengoptimalkan penjualan di masa pandemi.
Co-Authors Ayu Babro Valentina Gusti Ayu Chandra Dewi K. Budiartha Made Laksmi Sena Hartini Ni Luh Putu Sandrya Dewi Putu Kepramareni