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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Erudio: Journal of Educational Innovation MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Warmadewa Management and Business Journal (WMBJ) WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Abditani : Jurnal Pengabdian Masyarakat Jurnal Aplikasi Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Valid Jurnal Ilmiah eCo-Buss JAZ: Jurnal Akuntansi Unihaz Accounting Profession Journal (APAJI) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal of Applied Management and Accounting Science (JAMAS) Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) Jurnal Bina Bangsa Ekonomika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Financial and Tax Balance : Jurnal Akuntansi dan Manajemen Journal of Innovation Research and Knowledge SWARNA Jurnal Ekonomi dan Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EDUCTUM: Journal Research JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademi Akuntansi Indonesia Padang SWARNA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI JIMEK As-Syirkah: Islamic Economic & Financial Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan Amnesty: Jurnal Riset Perpajakan
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Pengaruh Penggunaan E-Money Sebagai Alat Pembayaran Terhadap Kepuasan Pengguna Tol Bali Mandara Pramudya, Made Reynaldo; I Nyoman Sunarta; Desak Made Febri Purnama Sari; Ketut Tanti Kustina; Putu Budi Arnaya
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3120

Abstract

Penggunaan e-money sebagai instrumen pembayaran pada jalan tol merupakan bagian dari upaya digitalisasi layanan publik untuk meningkatkan kecepatan transaksi dan kenyamanan pengguna. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, kemudahan penggunaan, dan kualitas layanan e-money BRIZZI terhadap kepuasan pengguna Tol Bali Mandara. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory, melibatkan 105 responden yang dipilih melalui teknik purposive sampling. Data diperoleh melalui penyebaran kuesioner online dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap kepuasan pengguna. Kualitas produk memiliki pengaruh terbesar, ditunjukkan oleh stabilitas sistem, kecepatan transaksi, serta keandalan kartu BRIZZI dalam proses tapping di gerbang tol. Kemudahan penggunaan juga terbukti meningkatkan kepuasan melalui kemudahan akses, proses top up yang sederhana, dan kenyamanan saat bertransaksi. Selain itu, kualitas layanan memberikan kontribusi signifikan melalui keandalan perangkat, kesiapan petugas, dan dukungan layanan ketika terjadi gangguan. Secara keseluruhan, penggunaan e-money BRIZZI dinilai efektif dalam meningkatkan pengalaman bertransaksi di Tol Bali Mandara.
TAX SOCIALIZATION AS A MODERATING VARIABLE OF NIK-NPWP IMPLEMENTATION ON TAXPAYER COMPLIANCE Ni Ketut Arista Ameliasari; Kadek Wulandari Laksmi P; Ketut Tanti Kustina; Putu Putri Prawitasari
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/vry3hq37

Abstract

This study aims to influence the effect of NIK-NPWP implementation on individual taxpayer compliance with tax socialization as a moderating variable. The research gap arising from inconsistent findings in previous studies regarding effectiveness of the NIK-NPWP policy in improving taxpayer compliance. The research method used a quantitative approach using purposive sampling. The sample consists of individual non-employee taxpayers registered at the KPP Pratama Badung Selatan who have completed NIK-NPWP integration and filed their 2024 annual tax return. Data collected through the distribution of questionnaires and analyzed using Moderated Regression Analysis (MRA) with SPSS. The results of study reveal that the implementation of NIK-NPWP has a positive and significant effect on taxpayer compliance. Furthermore, tax socialization strengthens the relationship between NIK-NPWP implementation on taxpayer compliance. The findings indicating that effective tax socialization by tax authority enhance the impact of NIK-NPWP implementation. The study concludes that tax socialization plays a crucial role in amplifying the effectiveness of NIK-NPWP implementation. These results provide valuable insights for the Directorate General of Taxes to improve communication and educational strategies in promoting tax reformations while also enriching behavioral tax compliance theory in the context of administrative modernization.
  PENGARUH PENGGUNAAN CORETAX, TINGKAT PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR DENGAN PENGALAMAN PENGGUNAAN TEKNOLOGI SEBAGAI VARIABEL MODERASI   Cahya Putri, Ni Made; Wulandari Laksmi, Kadek; Omika Dewi, I G. A. Agung; Tanti Kustina, Ketut
Jurnal Ilmu Akuntansi Vol 8 No 2 (2025): JAZ:Jurnal Akuntansi Unihaz
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/0atpg878

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan Coretax, tingkat pemahaman perpajakan, dan sosialisasi perpajakan terhadap kepatuhan Wajib Pajak Orang Pribadi di Kota Denpasar, dengan pengalaman penggunaan teknologi sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner online pada 384 responden yang telah menggunakan sistem Coretax. Analisis data dilakukan menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa penggunaan Coretax, tingkat pemahaman perpajakan, sosialisasi perpajakan, dan pengalaman penggunaan teknologi berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Pengalaman penggunaan teknologi memiliki pengaruh medium (f² = 0,343), sedangkan tingkat pemahaman perpajakan juga menunjukkan pengaruh medium (f² = 0,272). Sebaliknya, penggunaan Coretax dan sosialisasi perpajakan memiliki pengaruh lemah. Hasil moderasi menunjukkan bahwa interaksi pengalaman teknologi dengan pemahaman perpajakan memiliki pengaruh negatif dan signifikan, sedangkan interaksi dengan penggunaan Coretax menunjukkan pengaruh positif signifikan. Adapun interaksi pengalaman teknologi dan sosialisasi perpajakan tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa peran teknologi dan literasi perpajakan menjadi faktor penting dalam meningkatkan kepatuhan pajak, namun strategi peningkatannya harus mempertimbangkan tingkat pengalaman teknologi wajib pajak.
Pengaruh Performance dan Effort Expectancy Terhadap Adopsi E-Wallet dan Keberlanjutan UMKM Kelapa: Peran Moderasi Dari Literasi Keuangan Digital Ni Putu Anika Diva Prashanti; Ketut Tanti Kustina
eCo-Buss Vol. 8 No. 2 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i2.3490

Abstract

Penelitian ini mengkaji faktor-faktor yang memengaruhi adopsi e-wallet pada UMKM kelapa di Kabupaten Jembrana serta implikasinya terhadap keberlanjutan usaha, dengan menempatkan literasi keuangan digital sebagai variabel moderasi. Pendekatan kuantitatif diterapkan melalui survei kepada 140 pelaku UMKM pengguna e-wallet yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan metode Partial Least Square–Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Hasil analisis menunjukkan bahwa performance expectancy dan effort expectancy berperan signifikan dalam mendorong keputusan UMKM untuk mengadopsi e-wallet, yang menandakan bahwa persepsi manfaat dan kemudahan penggunaan menjadi pertimbangan utama dalam pemanfaatan teknologi pembayaran digital. Selanjutnya, adopsi e-wallet terbukti memberikan kontribusi positif terhadap keberlanjutan UMKM, terutama dalam mendukung efisiensi transaksi, kelancaran arus kas, dan stabilitas operasional usaha. Namun demikian, literasi keuangan digital tidak terbukti memperkuat hubungan antara adopsi e-wallet dan keberlanjutan UMKM. Temuan ini mengindikasikan bahwa manfaat praktis e-wallet lebih dominan dibandingkan tingkat literasi digital dalam memengaruhi keberlanjutan usaha, serta menegaskan bahwa kerangka teori UTAUT masih relevan dalam menjelaskan perilaku adopsi teknologi keuangan digital pada konteks UMKM.
The Influence of Reputation, Professionalism, and Service Quality on Client Satisfaction in Using Tax Consulting Services Ni Komang Ayu Mardiantari; Ni Putu Budiadnyani; Ketut Tanti Kustina
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mei 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1nkk1q31

Abstract

This study aims to examine the influence of reputation, professionalism, and service quality on client satisfaction in using tax consulting services. The research was conducted with a sample of 90 corporate taxpayers registered at tax consultant offices in Denpasar City. Quantitative methods were applied with data collected through questionnaires. The analysis involved validity and reliability tests, classical assumption tests, and multiple linear regression. The results indicate that reputation positively and significantly affects client satisfaction, implying that a better reputation enhances client satisfaction. Similarly, professionalism shows a positive and significant impact, suggesting that higher levels of professional conduct by tax consultants increase client satisfaction. Furthermore, service quality also significantly influences satisfaction, highlighting the importance of timely, accurate, and responsive services. Simultaneous testing confirms that reputation, professionalism, and service quality collectively contribute significantly to client satisfaction. These findings underscore the critical role of maintaining a strong reputation, upholding professional ethics, and delivering high-quality services to foster client trust and satisfaction. Tax consultants are recommended to continuously improve service speed, maintain confidentiality, and align their services with client expectations to sustain satisfaction and loyalty. This study contributes to understanding factors that drive client satisfaction in tax consulting, providing valuable insights for practitioners and policymakers aiming to optimize tax consulting service quality in Indonesia’s evolving tax environment.
Adopsi Financial Technology, Literasi Keuangan, dan Keberlanjutan Coffee Shop di Kabupaten Badung: Peran Moderasi Dari Perceived Cost Ni Kadek Dwi Permatasari; Ketut Tanti Kustina
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7662

Abstract

This study aims to analyze the effect of financial technology and financial literacy on the sustainability of coffee shops in Badung Regency, as well as to examine the role of perceived cost as a moderating variable. The background of this research is based on the rapid growth of the coffee shop industry in the Badung tourism area, which requires business actors to enhance digital capabilities and financial management in order to maintain business sustainability. Using the Extended Resource-Based View (E-RBV) approach, this study explains how technology- and knowledge-based resources can strengthen the competitive advantage of coffee shops. The research method employed is quantitative, using Partial Least Squares–Structural Equation Modeling (PLS-SEM) and involving 100 respondents selected through purposive sampling. Data were collected through a Likert-scale questionnaire and processed using SmartPLS version 4. The results show that financial technology has a positive and significant effect on coffee shop sustainability, as does financial literacy, which is also proven to have a positive and significant impact. However, perceived cost does not moderate the relationship between financial technology or financial literacy and sustainability, indicating that the benefits of technology and financial knowledge outweigh the perceived cost barriers for business actors. These findings confirm that digital capabilities and accounting skills are crucial elements in strengthening coffee shop sustainability in the digital era.
Behavioral Determinants of Balipay E-Wallet Adoption among Generation Z Ketut Tanti Kustina; Kadek Mela Kusuma Dewi; Ni Luh Putu Sariani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 13 No. 1 (2026): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.13.1.2026.1-10

Abstract

This study examines how financial literacy and perceived ease of use shape Generation Z’s e-wallet adoption of the Balipay e-wallet, and whether financial behavior mediates these relationships. Data were collected from 100 Balipay users in Denpasar City using a structured questionnaire. The research model was analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS to test both direct and indirect effects. Results indicate that financial literacy, perceived ease of use, and financial behavior significantly have positive effects on e-wallet adoption of Balipay. In addition, financial literacy and perceived ease of use significantly enhance financial behavior, which partially mediates their effects on e-wallet adoption. From a practical perspective, the findings suggest that Balipay providers and local stakeholders should integrate user-friendly interface design with targeted financial education programs to encourage responsible and sustained e-wallet adoption among young users. Future studies may compare Balipay with other e-wallet brands and expand the sample beyond Denpasar to improve the external validity of the findings.
ANALISIS PENGARUH FINANCIAL DISTRESS, DEBT DEFAULT, KUALITAS AUDITOR, AUDITOR CLIENT TENURE, OPINION SHOPPING DAN DISCLOSURE, TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evin Saputra; Ketut Tanti Kustina
KRISNA: Kumpulan Riset Akuntansi Vol. 10 No. 1 (2018): 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.10.1.2018.51-62

Abstract

Going Concern merupakan salah satu postulat dasar dalam akuntansi yang menerangkan konsep bahwa perusahaan akan terus dianggap ada, terus beroperasi dalam jangka waktu kedepan, mampu untuk mempertahankan eksistensi dan kelangsungan hidupnya, serta tidak akan mengalami likuidasi. Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk mengevaluasi apakah terdapat kesangsian dan atau keraguan terhadap kemampuan perusahaan atau entitas demi mempertahankan kelangsungan hidupnya. Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh financial distress, debt default, kualitas auditor, auditor client tenure, opinion shopping, dan disclosure terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan telah memenuhi kriteria yang ada selama periode 2013 – 2016 yaitu sejumlah 29 perusahaan yang diperoleh dari total 148 Perusahaan dan tergabung dalam 19 jenis / sektor yang berbeda. Teknik analisis data menggunakan regresi logistik. Hasil penelitian ini membuktikan secara empiris bahwa : (1) Financial Distress berpengaruh negatif terhadap penerimaan opini audit going concern, (2) Debt Default berpengaruh positif terhadap penerimaan opini audit going concern, (3) Kualitas Auditor tidak berpengaruh terhadap penerimaan opini audit going concern, (4) Auditor Client Tenure berpengaruh negatif terhadap penerimaan opini audit going concern, (5) Opinion Shopping berpengaruh negatif terhadap penerimaan opini audit going concern, (6) Disclosure berpengaruh positif terhadap penerimaan opini audit going concern. Kata kunci : Financial Distress, Debt Default, Kualitas Auditor, Auditor Client Tenure, Opinion Shopping, Disclosure, Penerimaan Opini Audit Going Concern.
PENGARUH RISIKO TERHADAP MINAT INVESTASI DENGAN PENGETAHUAN INVESTASI SEBAGAI MODERASI TERKAIT KASUS TRADING BINOMO DAN ROBOT TRADING : . Ketut Tanti Kustina; I Gede Eka Sujaya Harta
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): 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.15.1.2023.139-149

Abstract

The public, particularly the younger generation, has recently become quite interested in the topic of investing in the capital market. Increased investment understanding must be weighed against the great interest in student investments. In relation to examples case of trading binomo and trading robots for undergraduate students , the goal of this study is to ascertain the impact of risk on investment interest using investing knowledge as a moderator. The study that follows employs quantitative methodologies and relies on secondary data from books, journals, and faculty or university records as well as primary data from surveys. Purposive sampling is a sampling method. The Slovin formula was used to calculate the sample size, and 100 responders were obtained. The following research data analysis method makes use of SPSS for Windows and is called moderated regression analysis (MRA). It follows that risk influences investing interest positively and significantly. The perception of risk on the investment interest of undergraduate students , can be moderated by investment knowledge. Keywords: Risk, Investment Interest, Investment Knowledge
PERILAKU KEUANGAN GENERASI MILENIAL DI KOTA DENPASAR : PENGARUH LITERASI KEUANGAN, ADOPSI FINTECH PAYMENT, IMPULSIVE BUYING DAN FINANCIAL SELF EFFICACY Ketut Tanti Kustina; Ni Putu Ayu Sulasmi; Putu Pande R. Aprilyani Dewi; Gine Das Prena
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): 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.16.2.2025.209-225

Abstract

This study aims to analyze the influence of several factors on the financial behavior of the millennial generation in Denpasar City. The variables focused on include financial literacy, fintech payment adoption, impulsive buying, and financial self-efficacy. The goal is to evaluate the impact of these variables on the financial behavior of the millennial generation in the city of Denpasar. With an emphasis on these factors, this study is expected to provide a deeper understanding of the contribution to the financial behavior patterns of the millennial generation, especially in the
Co-Authors Agung Gede Wikantara Andistan, Ignacia Betrya Arimbawa, Dewa Ketut Asri, Ni Kadek Onic Tiddyari Ayu, I Gusti Bagus Danadyaksa Wijaya Budiadnyan, Ni Putu Cahya Putri, Ni Made Desak Made Febri Purnama Sari Desak Made Sukarnasih Desak Made Sukarnasih Devy Leviyanthie Zulianto Dewa Ayu Komang Tri Adinda Dewi Dewa Ayu Nyoman Nathania Asuntya Dewa Ketut Arimbawa Dewi, Dewa Ayu Komang Tri Adinda Dewi, Putu Purnama Evin Saputra Evin Saputra Fitriani Gede Aditya Putra Utaman Gine Das Prena Gusi Putu Lestara Permana Gusi Putu Lestara Permana Harta, I Gede Eka Sujaya Henny Rahyuda I Dewa Gede Wahyu Dharma Suputra I G. A. Desy Arlita I Gede Cahyadi Putra I Gede Eka Sujaya Harta I Gede Merta Nugrahita Suryawan I Gede Satiya Brana Waja I Gst Ayu Diah Utari I Gusti Ayu Agung Omika Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Agung Pradnya Dewi I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Diah Utari I Gusti Ayu Tirtayani I Gusti Bagus Wiksuana I Gusti Ngurah Putra Suryanata I Gusti Putu Ngurah Alit Putra I Gusti Surya Adi Wiandika I Made Agus Adi Kurniawan I Made Restu Dwipayana I Nengah Wirsa I Nyoman Gede Arya Diatmika I Nyoman Raditya Suparsabawa I Nyoman Sunarta I Nyoman Sunarta I Putu Vicky Suryadharma I. G. A Diah Utari Ida Ayu Putu Dyah Medianasuari IGA Diah Utari Kadek Apri Suadnyani Kadek Dellavia Vinata Prabandari Kadek Lyana Prilandewi Kadek Mela Kusuma Dewi Kadek Putri Maharani Kadek Trisna Devi Krisnanda, Rama Adi Kurniawan, I Made Agus Adi Laksmi, Kadek Wulandari Larasati, Made Deny Claudia Luh Putu Mirah Arisanti Luh Putu Sri Utami Made Deny Claudia Larasati Mardiantari, Ni Komang Ayu Maulani, Salma Medianasuari, Ida Ayu Putu Dyah Millawati Milawati Mini Citra Wati, Mang Ni Kadek Dwi Permatasari Ni Kadek Onic Tiddyari Asri Ni Kadek Pande Febriyanti Ni Ketut Arista Ameliasari Ni Komang Ayu Mardiantari Ni Luh Putu Candra Dewi Ni Luh Putu Sariani Ni Luh Putu Sariani Ni Putu Anika Diva Prashanti Ni Putu Ayu Sulasmi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Indah Rahayu Ni Putu Linda Arya Pratiwi Ni Putu Suryawati Ni Wayan Candra Satya Pratiwi Ni Wayan Lesya Pratiwi Omika Dewi, I G. A. Agung Pramudya, Made Reynaldo Prawitasari, Putu Putri Putri, Ayu Putu Diah Pradnyani Putri, Ida Ayu Kade Setia Putu Ayuni Kartika Putri Suardana Putu Budi Arnaya Putu Budihartanti Putu Gitta Gresia Putu Pande R. Aprilyani Dewi Putu Purnama Dewi Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Putu, Ni Luh Raka Saputra Rama Adi Krisnanda Septiani, Ni Kadek Ayu Putri Suparsabawa, I Nyoman Raditya Suputra, I Dewa Gede Wahyu Dharma Trista Dewi, Anak Agung Utari, I Gst Ayu Diah Utari, I Gusti Ayu Diah Utari, I. G. A Diah Wahyu Santoso Aji Wiagustini, Ni Luh Yuliani, Ni Luh Ayu Yunike Wulandari Wulandari Sugiarto