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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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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.
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
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; Putri, Cokorda Istri Agung Evita Nindia
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
BAGAIMANA MENINGKATKAN KINERJA KARYAWAN PT.RAJAWALI ASIA BALI? I Nyoman Resa Adhika; Putu Novia Hapsari Ardianti
Jurnal Ilmiah Satyagraha Vol. 7 No. 1 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 PT. Rajawali Asia Bali merupakan salah satu distributor es krim yangada di Bali. PT. Rajawali Asia Bali menerapkan sistem yang beriorientasi padatarget, sehingga karyawan dituntut aktif guna memenangkan pasar. Karyawanmerupakan asset dan modal bagi perusahaan untuk jangka pendek maupun jangkapanjang, sehingga penting bagi perusahaan untuk mampu menjaga danmempertahankan tenaga kerjanya yang berkualitas. Sistem reward yang adil danmenjamin seluruh kesejahteraan tenaga kerja merupakan cara yang harusdipertimbangkan dan dilakukan oleh perusahaan. Dalam pemberian reward PT.Rajawali Asia Bali belum membagikan reward secara merata. Seperti rewarddalam bentuk finansial yaitu tidak sesuainya bonus yang diterima oleh beberapakaryawan yang dapat mencapai target. Berdasarkan latar belakang tersebut makapenulis mengangkat judul penelitian Pengaruh Reward, Punishment dan BudayaOrganisasi terhadap Kinerja Karyawan di PT. Rajawali Asia Bali. Jumlah sampelyang diambil sebanyak 96 orang karyawan, dengan metode sensus di mana semuakaryawan dijadikan sebagai responden. Pengumpulan data dilakukan melaluiobservasi dan kuesioner. Teknik analisis yang digunakan adalah regresi linearberganda, analisis korelasi berganda, analisis determinasi berganda, uji F dan uji t.Hasil penelitian ini adalah ada dampak positif yang signifikan antara rewardterhadap kinerja karyawan, terbukti t sebesar 0,347 dengan signifikansi t 0,000 <0,05. Ada pengaruh positif yang signifikan antara punishment dan kinerjakaryawan, hal ini dibuktikan dengan t sebesar 0,237 dengan signifikansi t 0,001 <0,05. Ada pengaruh positif yang signifikan antara budaya organisasi dan kinerjakaryawan yang ditunjukkan pada hasil t sebesar 0,416 dengan signifikansi t 0,000< 0,05. Dari hasil diatas dapat disimpulkan bahwa dalam penelitian inimenemukan pengaruh positif yang signifikan antara reward dan kinerja, pengaruhpositif yang signifikan antara punishment dan kinerja serta pengaruh positif yangsignifikan antara budaya organisasi dan kinerja. 
ANTESEDEN KINERJA KARYAWAN I Nyoman Resa Adhika; Putu Novia Hapsari Ardianti
Jurnal Ilmiah Satyagraha Vol. 7 No. 2 (2024): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

 Koperasi simpan pinjam merupakan lembaga keuangan yang memberikanpelayanan dalam bentuk simpanan dan pinjaman kepada masyarakat, sehinggauntuk memberikan pelayanan yang memuaskan dibutuhkan karyawan yangmampu menunjukkan kinerja yang baik dengan melihat dari stres kerja, bebankerja, serta lingkungan kerja dari karyawan tersebut. Penelitian ini bertujuanuntuk menguji dan memperoleh bukti empiris pengaruh stres kerja, beban kerja,dan lingkungan kerja terhadap kinerja karyawan pada Koperasi simpan pinjam diGianyar. Populasi dalam penelitian ini merupakan karyawan Koperasi simpanpinjam sebanyak 32 orang dengan metode sampel random sampling. Teknikanalisis yang digunakan adalah analisis linier berganda, uji asumsi klasik, uji t,dan uji F. Hasil penelitian ini menunjukkan bahwa stres kerja dan lingkunganberpengaruh positif dan signifikan terhadap kinerja karyawan Koperasi simpanpinjam di Gianyar sedangkan beban kerja tidak berpengaruh terhadap kinerjakaryawan. 
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 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 Putri, Cokorda Istri Agung Evita Nindia Putu Ayu Meidha Suwandewi Putu Meita Fridayanti Rambu Hunggu Hau Maritu Yaswari, Ida Ayu Made Adinda Yenny Verawati