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All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Syntax Idea JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi Journal of Innovation Research and Knowledge Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL PENGABDIAN MASYARAKAT AKADEMISI Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akademik Pengabdian Masyarakat Jurnal Akademi Akuntansi Indonesia Padang Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu E-JURNAL AKUNTANSI JIMEK ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat
Ni Putu Budiadnyani
Universitas Pendidikan Nasional
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Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak Ni Putu Budiadnyani
E-Jurnal Akuntansi Vol 30 No 9 (2020)
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.2020.v30.i09.p06

Abstract

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.
Risiko Kredit sebagai Pemoderasi Pengaruh Kecukupan Modal pada Profitabilitas dalam Masa Pandemi Covid-19 Ni Putu Budiadnyani; I G A Desy Arlita
E-Jurnal Akuntansi Vol 33 No 3 (2023)
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.2023.v33.i03.p11

Abstract

The challenge faced by banks as financial institutions is the financial performance report in which the public will choose a bank with better financial performance because the risks faced will be smaller. This study aims to examine the effect of capital adequacy on profitability and to test the ability of credit risk as a moderating variable. The number of samples analyzed was 376 samples in the form of quarterly financial reports from Rural Banks (BPR) in Badung Regency, Bali Province. The sampling technique in this study is the nonprobability sampling method with a purposive sampling technique with the criteria of a credit bank that has published quarterly published financial reports periodically for the 2020-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results showed that capital adequacy has a positive effect on profitability. However, credit risk is unable to moderate the effect of capital adequacy on profitability. Keywords: Capital Adequacy; Credit Risk; Profitability
Peran Risiko Kredit Memoderasi Hubungan Efisiensi Operasional, Likuiditas Dan Kinerja Perbankan Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I Nyoman Sunarta; Putu Putri Prawitasari; Dhea Fitrisia
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 11 No. 1 (2025): Mei 2025
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v11i1.14223

Abstract

Maximising banking performance involves optimising operational, financial, and risk management aspects. Operational efficiency, liquidity, and credit risk are key factors. This study is based on the theory of decision making and risk management. The research objective is to examine the effect of operational efficiency and liquidity on banking performance, as well as the moderating role of credit risk. The research was conducted on 223 BPR data in Denpasar (2020-2023). The novelty of the research lies in the context of BPR Denpasar and moderation analysis of credit risk. The results show that operational efficiency and liquidity affect banking performance. Meanwhile, credit risk moderates the relationship between operational efficiency and banking performance and credit risk does not moderate the relationship between liquidity and banking performance
Pembangunan Desa Berkelanjutan Melalui Edukasi dan Inovasi Pengelolaan Sampah Rumah Tangga Di Desa Dawan Klungkung I G. A. N Alit Sumantri; I Gusti Agung Ayu Pramita Indraswari; Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i4.5637

Abstract

Household waste management is a crucial issue in realizing sustainable village development, especially in rural areas such as Dawan Village, Klungkung. Lack of public awareness of the importance of proper waste sorting and processing has resulted in environmental pollution and low economic value of household waste. This community service activity aims to increase community capacity in managing household waste through an educational and innovative approach based on community participation. The implementation method includes socialization, training in sorting organic and inorganic waste, and training in recycling into creative products such as eco-bricks and compost. The results of the activity showed an increase in community knowledge about waste management, the formation of environmental care groups, and the creation of products with economic value from household waste. This activity proves that with the right education and innovation that is appropriate to the local context, household waste management can be an important pillar in supporting sustainable and environmentally friendly village development.
Pengembangan Usaha Mikro Kerajinan Bokor Berbasis Budaya dan Ekonomi Guna Mendukung Keberlanjutan Ekonomi Lokal Di Desa Bresela I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G. A. N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 3 (2025): MEI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i3.5638

Abstract

This study aims to examine and develop the potential of micro-enterprises producing traditional Balinese bokor crafts in Bresela Village as an effort to preserve culture while strengthening the local economy. Bokor, as one of Bali's traditional crafts rich in cultural value, holds significant economic potential if managed strategically and sustainably. Using a descriptive qualitative approach, data was collected through observation, interviews with local artisans, and documentary studies. The research findings indicate that the development of culture-based bokor micro-enterprises can strengthen local identity, increase community income, and create job opportunities aligned with local wisdom. Support for training, design innovation, and digital marketing also play crucial roles in the success of this enterprise development. With the right strategy, the bokor craft business can become one of the pillars of a sustainable local economy amid the tide of modernization and globalization.
PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG Putu Pande R. Aprilyani Dewi; Ni Putu Budiadnyani; I G A Desy Arlita; Putu Putri Prawitasari
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): (Februari 2024)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v7i1.1955

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.
Optimalisasi Wawasan dan Keterampilan Kewirausahaan Mahasiswa melalui Kunjungan Industri pada Bakpia Wong Keraton Yogyakarta I Gusti Agung Ayu Pramita Indraswari; Ni Putu Budiadnyani; I G A N Alit Sumantri
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7788

Abstract

Kegiatan kunjungan industri merupakan salah satu bentuk pembelajaran kontekstual yang efektif dalam meningkatkan wawasan dan keterampilan kewirausahaan mahasiswa. Artikel ini bertujuan untuk menganalisis peran kunjungan industri ke Bakpia Wong Keraton Yogyakarta dalam memperkuat pemahaman mahasiswa mengenai proses bisnis, manajemen usaha kecil dan menengah (UKM), serta nilainilai kewirausahaan. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi langsung, wawancara dengan pelaku usaha, dan refleksi mahasiswa peserta kegiatan. Hasil kegiatan menunjukkan bahwa kunjungan industri mampu meningkatkan pemahaman mahasiswa terhadap praktik kewirausahaan nyata, meliputi aspek produksi, pemasaran, pengelolaan keuangan, dan inovasi produk. Selain itu, kegiatan ini juga menumbuhkan motivasi berwirausaha dan sikap profesional mahasiswa. Dengan demikian, kunjungan industri dapat menjadi strategi pembelajaran yang efektif dalam pendidikan kewirausahaan di perguruan tinggi.
Pengaruh Penerapan E-Bupot, E-Filing, dan Pemahaman Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak Kadek Nanda Patricia; Ni Putu Budiadnyani
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.v4i1.3675

Abstract

Digitalisasi perpajakan melalui E-Bupot dan E-Filing bertujuan meningkatkan efisiensi serta kepatuhan wajib pajak, namun tingkat kepatuhan di sektor publik masih bervariasi. Penelitian ini menganalisis pengaruh penerapan E-Bupot, E-Filing, dan pemahaman peraturan perpajakan terhadap kepatuhan wajib pajak pada satuan kerja Polda Bali. Menggunakan metode kuantitatif eksplanatori dengan data dari 40 personel keuangan dan analisis SEM-PLS, hasil menunjukkan bahwa E-Bupot serta pemahaman peraturan berpengaruh positif signifikan terhadap kepatuhan, sedangkan E-Filing tidak signifikan. Temuan ini mendukung Teori Kepatuhan, bahwa sistem efisien dan pemahaman aturan yang baik meningkatkan kepatuhan sukarela. Penelitian ini merekomendasikan peningkatan literasi perpajakan dan optimalisasi sistem digital, serta studi lanjutan dengan cakupan lebih luas dan variabel seperti literasi digital.
INOVASI SUSU SEGAR MENJADI ES KRIM BUAH: INOVASI DAN PEMBERDAYAAN KOMUNITAS I Gede Arta Jaya Wididana; Ni Putu Budiadnyani
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 3 (2024): Juli : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i3.850

Abstract

This community service project aims to empower young entrepreneurs from the Entrepreneurship SME of Universitas Pendidikan Nasional in developing fruit-flavored ice cream made from fresh milk. Through stages of preparation, implementation, and monitoring, this activity provides training on raw material selection, production techniques, branding, financial management, and digital marketing. Results show that participants gained knowledge and skills to professionally manage an ice cream business, focusing on product innovation and sustainability. This initiative has the potential to boost the local economy and promote sustainable business practices.
ANALISIS AUDITOR SWITCHING DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; Putu Putri Prawitasari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5795

Abstract

Audit report lag, yang merupakan periode antara akhir tahun fiskal perusahaan dan tanggal laporan auditor, merupakan faktor penting yang mencerminkan efisiensi dan efektivitas proses audit. Penelitian ini bertujuan untuk mengeksplorasi dampak pergantian auditor dan ukuran perusahaan terhadap audit report lag, yang berkontribusi pada pemahaman yang lebih dalam mengenai faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan. Populasi dalam penelitian ini adalah semua perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 – 2023. Pemilihan sampel menggunakan teknik purposive sampling. Kriteria pemilihan sampel yaitu perusahaan property dan real estate yang menerbitkan laporan keuangan auditnya dan berakhir pada 31 Desember meliputi laporan keuangan dan laporan tahunan tahun 2021-2023 serta memiliki kelengkapan data yang berkaitan dengan auditor switching, ukuran perusahaan, dan audit report lag. Setelah dilakukan penyaringan berdasarkan kriteria, jumlah sampel akhir yang memenuhi syarat dan digunakan dalam penelitian ini adalah sebanyak 33 perusahaan. Temuan penelitian mengungkapkan bahwa meskipun pergantian auditor menunjukkan hubungan negatif dengan audit report lag, hubungan ini secara statistik tidak signifikan. Hal ini menunjukkan bahwa pergantian auditor tidak dengan sendirinya menyebabkan peningkatan yang signifikan dalam waktu yang dibutuhkan untuk menyelesaikan audit. Hasil penelitian ini juga menunjukkan korelasi negatif yang signifikan antara ukuran perusahaan dan audit report lag. Hal ini mengimplikasikan bahwa perusahaan yang lebih besar cenderung mengalami penundaan audit yang lebih pendek.
Co-Authors Ayu Pramita Indraswari, I Gusti Agung Azizah, Wafid Dhea Fitrisia Frinabila , Anastasya Gine Das Prena I G A A Pramita Indraswari I G A A Pramita Indraswari I G A N Alit Sumantri I G A N Alit Sumantri I G. A. Desy Arlita I G. A. N Alit Sumantri I G.A.N. Alit Sumantri I Gede Arta Jaya Wididana I Gusti AAP Indraswari I Gusti Agung Ayu Pramita Indraswari I Gusti Agung Ayu Pramita Indraswari I Kadek Dida Ari Saputra I Nyoman Sunarta I Nyoman Sunarta I Wayan Krisna Wiguna I.G.A. Desy Arlita Indraswari, I Gusti Agung Ayu Pramita Kadek Nanda Patricia Kadek Sinta Santika Ketut Tanti Kustina Kleff, Ayu Agnes Maria Paschalia Apriliani Mini Citra Wati, Mang Ni Kadek Sandya Grahita Ni Putu Eva Yuni Poniari Pramita Indraswari, I G A A Prawitasari, Putu Putri Putri, Ni Putu Pradnya Sugiantari Putu Pande R. Aprilyani Dewi Putu PRA Dewi Putu Putri Prawitasari Putu Putri Prawitasari Putu Sri Arta Jaya Kusuma Santika, Kadek Sinta Sumantri, I G A N Alit