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Putu Novia Hapsari Ardianti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENINGKATAN PEMAHAMAN LINGKUNGAN KEPADA SISWA SD DESA BATUAN KALER MENGENAI KEBERSIHAN DAN PENGELOLAAN SAMPAH DAUR ULANG NON ORGANIK SEJAK DINI Putu Novia Hapsari Ardianti; Luh Ary Menia Para Midya Dewi; Ni Putu Ayu Swandewi
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 1 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Pentingnya memperkenalkan pemahaman mengenai lingkungan kepada anak-anak sejak usia dini tidak dapat diragukan lagi. Mengadopsi program pendidikan lingkungan di tingkat sekolah dasar dapat menjadi strategi yang efektif untuk meningkatkan kesadaran siswa terhadap pentingnya menjaga kebersihan dan mengelola sampah. Melalui kegiatan pengabdian masyarakat ini, diharapkan dapat memberikan kontribusi positif dalam upaya pelestarian lingkungan melalui pendekatan edukatif dan pemberdayaan generasi muda. Lingkungan didefinisikan sebagai sebuah entitas yang mencakup semua elemen fisik, biologis, dan perilaku manusia yang berinteraksi di dalamnya, yang secara langsung memengaruhi kelangsungan hidup dan kesejahteraan manusia serta makhluk hidup lainnya.. Adapun metode yang dilakukan untuk dapat melaksanakan program kerja ini adalah tahap observasi, edukasi, pendampingan dan sosialisasi serta evaluasi dan metode pendekatan. Hasil dari kegiatan pengabdian ini adalah meningkatnya pemahaman dan kesadaran siswa/i tentang pentingnya menjaga kebersihan lingkungan demi menjaga alam dan kesehatan serta meningkatkan kreatifitas siswa/i SD dalam membuat kerajinan dengan sampah daur ulang menjadi produk yang bernilai.
UPAYA EDUKASI PENGGUNAAN SISTEM INFORMASI GUNA MENINGKATKAN KINERJA KARYAWAN DAN PEMANFAATAN SOSIAL MEDIA SEBAGAI MEDIA PELAYANAN PERUSAHAAN (PT.DELAPAN SARANA NIAGA) Putu Novia Hapsari Ardianti; A.A.Ngurah Bisma Kaneka Putra
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 3 No 2 (2024): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Program pengabdian masyarakat ditujukan kepada mahasiswa agar mampu menuangkan ide melalui ilmu pengetahuan yang telah diperoleh di bangku kuliah berdasarkan hard skill dan soft skill yang dimiliki, sehingga program ini bertujuan untuk memberikan pengaruh edukasi penggunaan sistem informasi terhadap peningkatan kinerja karyawan serta efektivitas pemanfaatan media sosial sebagai sarana pelayanan perusahaan di PT. Delapan Sarana Niaga. Dalam era digitalisasi, penerapan sistem informasi yang tepat menjadi salah satu faktor penting dalam meningkatkan efisiensi operasional dan produktivitas karyawan. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data melalui survei dan wawancara terhadap karyawan PT. Delapan Sarana Niaga. Hasil penelitian menunjukkan bahwa edukasi yang efektif dalam penggunaan sistem informasi dapat meningkatkan kompetensi karyawan dalam menjalankan tugas-tugasnya, yang pada akhirnya berkontribusi pada peningkatan kinerja perusahaan secara keseluruhan. Selain itu, pemanfaatan media sosial sebagai media pelayanan juga terbukti efektif dalam memperkuat komunikasi antara perusahaan dan pelanggan, meningkatkan kepuasan pelanggan, serta memperluas jangkauan pasar. Dengan demikian, kombinasi antara edukasi sistem informasi dan pemanfaatan media sosial dapat menjadi strategi yang efektif untuk meningkatkan kinerja dan daya saing perusahaan di tengah persaingan bisnis yang semakin ketat.
Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran Putu Novia Hapsari Ardianti; Ni Nyoman Sri Rahayu Damayanti; I Made Surya Prayoga
E-Jurnal Akuntansi Vol 31 No 2 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i02.p20

Abstract

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.
Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance Putu Novia Hapsari Ardianti
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p13

Abstract

Tax avoidance is an action to reduce taxable income through tax planning either by following the applicable rules or not. This study aims to examine the effect of profitability, leverage, and audit committees, on tax avoidance measured using the proxy of effective tax rates (ETR) in manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2017 observation period. The method of determining the sample of this study used a purposive sampling method and obtained 14 manufacturing companies. The analysis technique in this study uses multiple regression analysis techniques. Test results show that profitability and audit committees have no effect on tax avoidance. While leverage has a negative effect on tax avoidance. The theoretical implication of this research is that it can be a reference source of research relating to tax avoidance activities and can support interest theory, while practical implications are as a consideration for companies in making business decisions, especially in their tax activities Keywords: Return On Assets (ROA), Debt To Equity Ratio (DER), Audit Committee, Effective Tax Rate (ETR).
The Arm's Length Principle in Mitigating Tax Avoidance: A Systematic Literature Review Ardika, I Kadek Agus; Ardianti, Putu Novia Hapsari; Nindia Putri, Cokorda Istri Agung Evita
International Journal of Applied Business and International Management Vol 10, No 1 (2025): April 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v10i1.3673

Abstract

This study examines the effectiveness of Transfer Pricing Documentation (TP Doc) in supporting the Arm’s Length Principle (ALP) to reduce tax avoidance through related-party transactions (RPTs), especially involving tax haven jurisdictions. Using a Systematic Literature Review (SLR) approach, 15 relevant studies published between 2015 and 2024 were analyzed. The literature was selected based on keywords such as “Profit Shifting,” “Tax Haven,” “Related Party Transaction,” “Tax Avoidance,” and “Transfer Pricing.” The findings indicate that TP Doc contributes significantly to enhancing transparency and providing accurate information that enables tax authorities to evaluate whether intercompany transactions reflect fair market values. However, its implementation faces several challenges, including limited access to reliable data, inconsistencies in international standards, low compliance levels, and exploitable loopholes. Additionally, multinational enterprises (MNEs) frequently use RPTs to shift profits to low-tax jurisdictions, reducing their overall tax obligations. The study highlights the need to strengthen regulations, enhance tax authority enforcement, and promote international cooperation to ensure TP Doc effectively supports Indonesia’s tax reform and compliance efforts.
Interaction of profitability and capital intensity in determining corporate tax aggressiveness Ardianti, Putu Novia Hapsari; Mahaputra, I Nyoman Kusuma Adnyana; Yaswari, Ida Ayu Made Adinda
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 8 No. 1 (2025): April 2025
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v8i1.11-20

Abstract

Tax aggressiveness reflects a company's strategy to minimize tax obligations through tax planning. This study aims to examine the influence of liquidity, leverage, profitability, firm size, and capital intensity on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Using purposive sampling, 72 companies were selected, resulting in 216 observational data points. The analysis method employed is multiple linear regression. The results show that profitability has a significant positive effect on tax aggressiveness, while capital intensity has a significant negative effect. These findings suggest that companies with higher profitability tend to be more aggressive in their tax planning, while those with higher capital intensity may adopt more conservative tax strategies. This study provides insights for policymakers to enhance the effectiveness of tax regulations and assists companies in understanding internal factors affecting their tax policies, offering guidance for future decision-making. 
Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance Ardianti, Putu Novia Hapsari; Wiagustini, Ni Luh Putu; Ratnadi, Ni Made Dwi; Mimba, Ni Putu Sri Harta
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.47122

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN DI INDONESIA Putu Novia Hapsari Ardianti
Jurnal Riset Akuntansi Vol 24 No 2 (2025): Jurnal Riset Akuntansi Aksioma, Desember 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i2.514

Abstract

This study aims to examine the effect of company size, liquidity, profitability, and institutional ownership on the timeliness of financial reporting, as well as the role of the risk monitoring committee as a moderating variable. The study was conducted on financial sector companies listed on the Indonesia Stock Exchange during the period 2021 to 2023, yielding a sample of 25 companies with a total of 75 observations. The analysis method used was logistic regression. The results indicate that liquidity, profitability, and institutional ownership have a positive effect on the timeliness of financial reporting, while company size does not influence timeliness. The results also indicate that the risk monitoring committee is unable to moderate the relationship between the four independent variables and the timeliness of financial reporting. This finding suggests that the existence of a risk monitoring committee does not play a role in improving reporting timeliness. This study contributes to the development of financial reporting literature and can be used as input for companies and regulators in their efforts to improve corporate responsibility and governance
Co-Authors A.A.Ngurah Bisma Kaneka Putra Anik Yuesti Anjani, Ni Putu Putri Ardika, I Kadek Agus Astakoni, I Made Purba Desak Made Sukarnasih Dewa Ayu Dwi Indra Swari Galuh Arya Anisca Utamidewi Gek Yunita Dewi Endika I Dewa Gede Dharma Suputra I Ketut Sunarwijaya I Made Purba Astakoni I Made Sadha Suardhika I Made Surya Prayoga I Nyoman Kusuma Adnyana Mahaputra I Nyoman Resa Adhika I Nyoman Resa Adhika, I Nyoman Resa Kadek Apriada Komang Rio Sanjaya Luh Ary Menia Para Midya Dewi Made Santana Putra Adiyadnya Ni Kadek Ely Pramitasari Ni Luh Putu Sandrya Dewi Ni Luh Putu Wiagustini Ni Made Dwi Ratnadi Ni Made Satya Utami Ni Nyoman Sri Rahayu Damayanti Ni Putu Ayu Swandewi Ni Putu Sri Harta Mimba Nindia Putri, Cokorda Istri Agung Evita Pande Ketut Ribek Putra, I Komang Trisna Eka Putu Ayu Meidha Suwandewi Putu Meita Fridayanti Rambu Hunggu Hau Maritu Yaswari, Ida Ayu Made Adinda Yenny Verawati