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All Journal Arthavidya Jurnal Ilmiah Ekonomi Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz DWIJENAGRO: JURNAL ILMIAH Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Al-Zayn: Jurnal Ilmu Sosial & Hukum ManBiz: Journal of Management and Business Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEK
I Nyoman Gede Arya Diatmika
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Strategi Pemasaran Restoran Cucina dalam Meningkatkan Daya Saing di Industri Hospitality Premium Ni Putu Ari Aira Jasmin; Ni Putu Bayu Widhi Antari; Putu Dyah Permatha Korry; I Nyoman Gede Arya Diatmika
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1100

Abstract

The development of the tourism industry in Bali has significantly contributed to the growth of the hospitality sector, particularly restaurants located in star-rated hotels. This situation has increased competition among restaurants in attracting both international tourists and local customers. Cucina Restaurant, located at Sofitel Bali Nusa Dua Beach Resort, is a fine dining restaurant that offers authentic Italian cuisine combined with premium service standards. In order to face the growing competition, restaurants need to implement effective marketing strategies to maintain their existence and improve their competitiveness in the premium hospitality industry. This study aims to analyze the marketing strategies implemented by the management of Cucina Restaurant in improving the restaurant’s competitiveness. This research uses a qualitative method with a descriptive approach. Data collection techniques include observation, interviews with management staff involved in operational and marketing activities, and documentation related to the restaurant’s marketing efforts. The collected data were analyzed using the marketing mix concept which includes product, price, place, promotion, people, process, and physical evidence. The results show that the marketing strategies implemented by Cucina Restaurant include developing high-quality food products with an authentic Italian concept, setting prices that align with the premium market segment, utilizing its strategic location in the Nusa Dua tourism area, and conducting promotional activities through social media, collaborations with influencers, and various culinary events. In addition, service quality, professional human resources, and an elegant restaurant atmosphere play an important role in creating a memorable dining experience for customers. Through the implementation of these marketing strategies, Cucina Restaurant is able to enhance its competitiveness within the premium hospitality industry.
Pengaruh Skeptisisme Profesional dan Kompetensi Auditor terhadap Audit Judgment dengan Moral Reasoning sebagai Variabel Moderasi Dewa Ayu Arita Sri Patni; I Nyoman Gede Arya Diatmika
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6427

Abstract

Audit judgment is an auditor’s professional decision that plays a critical role in maintaining the quality and credibility of audit outcomes; however, in practice it remains influenced by various individual auditor factors. This study aims to examine the effects of professional skepticism and auditor competence on audit judgment, with moral reasoning as a moderating variable. A quantitative approach was employed by distributing questionnaires to 70 auditors working in Public Accounting Firms in Bali Province, selected using purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that auditors’ professional skepticism does not have a significant effect on audit judgment, whereas auditor competence has a positive and significant effect on audit judgment. In addition, moral reasoning is found to moderate the relationship between professional skepticism and audit judgment as well as the relationship between auditor competence and audit judgment. These findings suggest that moral considerations play an important role in strengthening audit decision-making, particularly when combined with auditors’ competence and professional attitudes. Theoretically, this study supports Attribution Theory and Kohlberg’s Moral Development Theory in explaining how individual factors and moral considerations shape audit judgment that is integrity-driven and oriented toward the public interest.
Pengaruh Motivasi dan Literasi Perpajakan terhadap Minat Mahasiswa Menjadi Konsultan Pajak dengan Growth Mindset sebagai Moderasi Ni Putu Meisintha Ananda Saputri; I Nyoman Gede Arya Diatmika
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6429

Abstract

This study aims to analyze the effects of motivation and tax literacy on accounting students’ interest in pursuing a career as a tax consultant, with growth mindset as a moderating variable. The study is motivated by inconsistencies in prior findings and the need to better understand the cognitive and psychological factors underlying students’ career interests. A quantitative approach was employed using a survey method by distributing questionnaires to undergraduate accounting students from six universities in Denpasar City. Purposive sampling was applied, yielding 368 respondents. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 4. The results show that tax literacy and motivation have positive and significant effects on students’ interest in becoming tax consultants. Furthermore, growth mindset significantly moderates the effect of motivation on students’ interest, but does not moderate the effect of tax literacy on students’ interest. These findings indicate that tax knowledge is sufficiently strong to directly shape interest, whereas growth mindset primarily strengthens students’ motivational drive. Theoretically, this study supports the Theory of Planned Behavior (TPB) by demonstrating that cognitive and psychological factors play an important role in shaping career intentions. Practically, the findings are expected to inform universities in designing learning strategies and career development initiatives in the field of taxation.
Pengaruh Pencatatan Keuangan dan Penggunaan Fintech terhadap Kinerja Keuangan UMKM dengan Efikasi Diri sebagai Variabel Moderasi Ni Made Indah Pratiwi; I Nyoman Gede Arya Diatmika
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 2 (2026): Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i2.6720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the regional economy, yet they still face challenges in financial management, which impacts their financial performance. This study aims to analyze the influence of financial record-keeping and financial technology (fintech) on the financial performance of MSMEs, with self-efficacy as a moderating variable. Using a quantitative approach, a sample of 100 MSME owners in Tabanan Regency was selected through purposive sampling using the formula of multiplying all indicators by 5-10. Data were collected using a questionnaire via Google Forms and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS version 4.1.1.4. The results show that financial record-keeping and fintech have a positive and significant effect on the financial performance of MSMEs. Additionally, self-efficacy has been proven to strengthen the influence of financial record-keeping and fintech on the financial performance of MSMEs. These findings suggest that the practices of financial record-keeping and the use of fintech will have a more optimal impact when supported by a high level of self-efficacy among MSME owners. Theoretically, this study supports the Resource-Based View (RBV) and Theory of Planned Behavior (TPB) in explaining the role of internal resources and psychological factors in the financial performance of MSMEs.
Pengaruh Kesadaran Pajak dan Persepsi Mahasiswa terhadap Minat Berlangganan Spotify setelah Pengenaan PPN Digital Bujangga Ayu Chitra Paramita; I Nyoman Gede Arya Diatmika
ManBiz: Journal of Management and Business Vol. 4 No. 3 (2025): ManBiz: Journal of Management and Business
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manbiz.v4i3.11122

Abstract

This study aims to examine the influence of tax awareness and student perceptions on the interest in subscribing to Spotify following the implementation of Digital VAT in the South Denpasar region, based on the Theory of Planned Behavior. This quantitative research utilized a purposive sampling method to collect data from 120 active students through online questionnaires, which were subsequently analyzed using multiple linear regression. The results indicate that, partially, tax awareness has a positive and significant effect on subscription interest, suggesting that an understanding of tax functions strengthens students' intention to continue using official services. Similarly, student perceptions of Digital VAT have a positive and significant influence, showing that a favorable view of policy fairness and transparency helps maintain user loyalty. Simultaneously, both tax awareness and student perceptions significantly influence the variation in Spotify subscription interest. This study concludes that adequate tax literacy and positive perceptions of government policy are key factors in maintaining consumer interest within the digital service ecosystem among academics.
Pengaruh Kinerja Keuangan dan Pajak Perusahaan Terhadap Return Saham Pada Perusahaan Sektor Industri Barang Konsumsi Ni Wayan Candra Satya Pratiwi; Putu Pande R. Aprilyani Dewi; I Nyoman Gede Arya Diatmika; Ketut Tanti Kustina
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1369

Abstract

Penelitian ini mengungkap bahwa pada periode pemulihan ekonomi pascapandemi 2021–2023, stabilitas laba tetap menjadi determinan utama return saham, sementara beban pajak korporasi secara signifikan menekan imbal hasil investor pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Temuan ini penting karena sektor barang konsumsi yang secara teoretis bersifat defensif justru mengalami volatilitas tinggi dan kinerja indeks yang tertinggal dibandingkan pasar utama, sehingga memunculkan anomali yang menuntut pengujian ulang relevansi sinyal fundamental dan fiskal. Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan beban pajak terhadap return saham dalam konteks tersebut dengan menggunakan pendekatan kuantitatif. Data sekunder berupa laporan keuangan tahunan dan harga saham diperoleh dari situs resmi BEI, dengan sampel 18 perusahaan yang dipilih melalui teknik purposive sampling sehingga menghasilkan 54 data observasi selama tiga tahun. Analisis dilakukan menggunakan regresi linier berganda, dengan Earnings per Share (EPS) sebagai proksi kinerja keuangan, Effective Tax Rate (ETR) sebagai proksi beban pajak, dan return saham dihitung berdasarkan capital gain serta dividen. Hasil penelitian menunjukkan bahwa EPS berpengaruh positif dan signifikan terhadap return saham, sedangkan ETR berpengaruh negatif dan signifikan. Secara teoretis, penelitian ini memperkuat relevansi teori sinyal dalam konteks pascakrisis sekaligus memberikan bukti empiris bahwa faktor fiskal memiliki peran yang semakin sensitif dalam pembentukan return saham bahkan pada sektor yang secara tradisional dianggap defensif. Secara praktis, manajemen perusahaan perlu menyeimbangkan strategi peningkatan profitabilitas dan efisiensi pajak guna menjaga serta memulihkan kepercayaan investor.   This study reveals that during the 2021–2023 post-pandemic economic recovery period, earnings stability remains a primary determinant of stock returns, while corporate tax burden significantly suppresses investor returns in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). This finding is noteworthy because the consumer goods sector traditionally regarded as defensive and stable experienced heightened volatility and lagging index performance compared to the broader market, creating an anomaly that necessitates a reassessment of the relevance of fundamental and fiscal signals. Accordingly, this study aims to analyze the impact of financial performance and corporate tax burden on stock returns within this context using a quantitative approach. Secondary data consisting of annual financial reports and stock prices were obtained from the official IDX website, with a sample of 18 firms selected through purposive sampling, resulting in 54 observations over three years. Multiple linear regression analysis was employed, using Earnings per Share (EPS) as a proxy for financial performance, Effective Tax Rate (ETR) for corporate tax burden, and stock returns calculated from capital gains and dividends. The results indicate that EPS has a positive and significant effect on stock returns, whereas ETR has a significant negative effect. Theoretically, this study reinforces signaling theory in a post-crisis context and provides empirical evidence that fiscal factors play an increasingly sensitive role in shaping stock returns even within a traditionally defensive sector. Practically, corporate management should balance profitability enhancement strategies with tax efficiency to sustain and restore investor confidence.  
Pengaruh Tindakan Penagihan Pajak Melalui Surat Teguran, Surat Paksa dan Surat Penyitaan terhadap Pencairan Tunggakan Pajak di KPP Pratama Gianyar Maria Trishanti Ina Ose; I Nyoman Gede Arya Diatmika
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9396

Abstract

The high and fluctuating level of tax arrears at KPP Pratama Gianyar highlights the need to evaluate the effectiveness of tax collection actions. This study aims to analyze the influence of warning letters, forced letters, and seizure letters on the disbursement of tax arrears at KPP Pratama Gianyar during the period of January 2021–December 2024. This research employs a quantitative associative approach using secondary monthly data consisting of 48 observations obtained through total sampling. Data were analyzed using multiple linear regression, supported by classical assumption testing, t-test, F-test, and coefficient of determination. The results show that warning letters and forced letters have a positive and significant effect on the disbursement of tax arrears, while seizure letters do not have a significant effect. Simultaneously, the three tax collection variables significantly affect tax arrears disbursement, with an adjusted R² value of 43.9%. These findings emphasize the importance of strengthening collection strategies through warning and forced letters, as well as the need for further evaluation regarding the effectiveness of seizure letters as a final legal enforcement instrument.
Co-Authors Aditya, Gd Ngurah Indra Arya Aloysia Putu Devy Varadina Bujangga Ayu Chitra Paramita Cahyani, Ni Wayan Marcia Dita Hita Dewa Ayu Arita Sri Patni Gede Ngurah Indra Arya Aditya Gede Nyoman Wiratanaya I Dewa Nyoman Marsudiana I Gede Fery Surya Tapa I Nyoman Sunarta ketut juniati Ketut Tanti Kustina Komang Irvan Made Mulyadi Made Ratih Nurmalasari Maria Trishanti Ina Ose Ni Made Indah Pratiwi Ni Putu Ari Aira Jasmin Ni Putu Bayu Widhi Antari Ni Putu Indri Oktuviani Ni Putu Meisintha Ananda Saputri Ni Wayan Candra Satya Pratiwi Ni Wayan Suryathi Putu Ayu Pande Riani Savitri Putu Dyah Permatha Korry Putu Pande R. Aprilyani Dewi