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Pengaruh Penerapan Aplikasi Samsat Digital Nasional (SIGNAL), Program Pemutihan Pajak, dan Pengetahuan Perpajakan Terhadap Perilaku Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kabupaten Buleleng Suta, Ni Putu Awinda Putri; Prayudi, Made Aristia
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.100211

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Penerapan Aplikasi SIGNAL, Program Pemutihan Pajak, Pengetahuan Perpajakan terhadap perilaku kepatuhan wajib pajak kendaraan bermotor di Kabupaten Buleleng. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah seluruh wajib pajak kendaraan bermotor yang pernah menggunakan aplikasi SIGNAL di Kecamatan Buleleng. Sampel ditentukan menggunakan rumus Slovin dengan margin of error 5%, sehingga diperoleh 100 responden. Desain penelitian ini menggunakan survey research, dengan pengumpulan data melalui kuesioner yang disebarkan kepada responden yang memenuhi kriteria penelitian, kemudian diolah dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Penerapan Aplikasi SIGNAL dan Pengetahuan Perpajakan berpengaruh positif dan signifikan terhadap perilaku kepatuhan wajib pajak kendaraan bermotor di Kabupaten Buleleng. Sedangkan Program Pemutihan Pajak berpengaruh negatif dan signifikan terhadap perilaku kepatuhan wajib pajak kendaraan bermotor di Kabupaten Buleleng.
Mengungkap Peran Awig-Awig Sebagai Mekanisme Pengendalian Internal Berbasis Adat Dalam Mengelola Kredit Bermasalah Di Lpd Desa Pakraman Buayang Anggreni, Ni Kadek Diah Trisna; Prayudi, Made Aristia
Jurnal Akuntansi Profesi Vol. 16 No. 02 (2025): Jurnal Akuntansi Profesi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v16i02.101307

Abstract

Penelitian ini bertujuan untuk mengungkap peran awig-awig sebagai mekanisme pengendalian internal berbasis adat dalam mengelola kredit bermasalah pada Lembaga Perkreditan Desa (LPD) Desa Pakraman Buayang. Awig-awig, sebagai sistem hukum adat Bali, memiliki fungsi sosial dan ekonomi yang mengikat masyarakat adat melalui norma dan sanksi adat. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan studi kasus di LPD Desa Pakraman Buayang. Data dikumpulkan melalui wawancara mendalam dengan pengurus LPD, prajuru adat, dan nasabah, serta melalui observasi dan analisis dokumen. Hasil penelitian menunjukkan bahwa awig-awig berperan penting dalam proses pemberian pinjaman melalui mekanisme musyawarah adat, penetapan syarat yang ketat bagi calon debitur, dan penegakan sanksi adat bagi yang menunggak. Efektivitas awig-awig dalam mengelola kredit bermasalah terlihat pada stabilitas tingkat kredit bermasalah (sekitar 42 kasus selama 2020–2024) meskipun nilai aset terus meningkat. Namun, penelitian juga menemukan kendala berupa perubahan struktur sosial, meningkatnya mobilitas tenaga kerja muda ke luar negeri, dan kesenjangan pemahaman nilai adat pada pendatang. Upaya optimalisasi meliputi peningkatan sosialisasi nilai awig-awig, penyesuaian prosedur kredit dengan kondisi ekonomi lokal, dan penguatan koordinasi antara pengurus LPD dengan prajuru adat. Penelitian ini menegaskan bahwa awig-awig bukan hanya instrumen hukum adat, tetapi juga sistem pengendalian internal yang relevan dalam menjaga kesehatan keuangan lembaga keuangan berbasis komunitas.
Pengaruh Penggunaan Sistem Informasi Akuntansi, Tingkat Pendidikan, Gender, Terhadap Keberhasilan UKM Di Kecamatan Buleleng Suta, Darma Arya; Prayudi, Made Aristia
Jurnal Pendidikan Ekonomi Undiksha Vol. 14 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v14i1.37271

Abstract

This study aims to determine the effect of the use of accounting information systems, education level, and gender on the success of SMEs in Buleleng Sub-District. This research method used on this study is a survey research method through a quantitavie approach. The population in this study are SME owners who registered using Micro Credit Program in Buleleng Sub-Distrct. So that the number of samples obtained 146 respondents by determining the purposive sampling technique. The data that has been collected using a questionnaire will be analyzed using a simple linear analysis method and hypothesis testing through SPSS v.24 for Windows program. The results showed that (1) the use of accounting informastion system had a positive effect on the success of SMEs, (2) the level of education had a positive efect on the success of SMEs, and (3) Gender had a positive effect on the success of SMEs in Buleleng Sub-District.
Logic model evaluation and the analysis of job motivation for pre-paring the performance indicators of government institution: case of Klungkung, Bali Prayudi, Made Aristia; Dewi, Gusti Ayu Ketut Rencana Sari; Masdiantini, Putu Riesty
The Indonesian Accounting Review Vol. 10 No. 2 (2020): July - December 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2039

Abstract

When compared to other districts in Bali Province, Klungkung has the lowest performance accountability score. The current study aims to evaluate the technical and psychological aspects of performance indicators development process of the local government. The technical aspect evaluation was done by implementing logic model analysis procedures and adopting a four-quadrant analysis approach. The  psychological aspect analysis was conducted by examining the motivational factors taken from the perspective of Institutional Theory for determining individual behavior in developing performance indicators in governmental organizations. The results show that there is a discrepancy in the number of performance indicators presented in the planning and performance reporting documents, as well as an absence of logical relationships among them. Psychologically, the quality of Klungkung’s performance indicators development is determined by the perception of the performance indicators matrix difficulty, the perceived usefulness of technical training, the level of top management commitment, the assertiveness enforcement of the regulations, and the existence of social pressure and pressure on professionalism. It can be implied that technical policies need to be formulated by local government organizations.  
Implementing Digital Technology in Public Financial Information Presentation Dwiyanti, Erina; Prayudi, Made Aristia
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.926

Abstract

The implementation of digital technology has become an essential initiative in improving transparency, efficiency, and accountability in the management and dissemination of public financial information. This study aims to examine the benefits, challenges, and strategic considerations associated with the adoption of digital technology in presenting public sector financial data. Using a qualitative approach based on a comprehensive literature review, the study highlights how digitalization enables real-time access to financial information, minimizes the risk of human error, and enhances public trust in financial governance processes. Despite these advantages, the research also identifies persistent challenges, such as inadequate infrastructure, limited technical capacity, and uneven digital readiness across government institutions. To address these issues, the study proposes several practical recommendations, including the development of supportive regulatory frameworks, increased investment in digital infrastructure, and the implementation of targeted training programs for public sector personnel. Overall, this research contributes both theoretical understanding and practical insights to advance the digital transformation of public financial management.
Pengaruh Anti-Fraud Awareness dan Big Five Personality Traits terhadap Kecenderungan Accounting Fraud: Studi pada Pengelola Bumdes Se-Kabupaten Buleleng Diantari, Ketut Risma; Prayudi, Made Aristia; Savitri, Ni Luh Asri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.97935

Abstract

The purpose of this research is to find out the influence of anti-fraud awareness and big five personality traits on the tendency of accounting fraud in BUMDes managers in Buleleng Regency. In the sampling process, purposive sampling techniques are used where BUMDes that meet the criteria are 34 BUMDes involving 100 respondents. This research uses a quantitative approach with instruments in the form of questionnaires measured using a five-point Likert scale and the data is then processed using SPSS version 22 software and the tests carried out include descriptive statistical tests, data quality tests, classical assumptions tests, and hypothesis tests. The results of this study show: (1) Anti-fraud awareness has a significant negative effect on the tendency of accounting fraud. (2) Openness to experience has a significant negative effect on the tendency of accounting fraud. (3) Consientiousness does not have a significant effect on the tendency of accounting fraud. (4) Extraversion has a significant positive effect on the tendency of accounting fraud. (5) Agreeableness has a significant negative effect on the tendency of accounting fraud. (6) Neuroticism has a significant negative effect on the tendency of accounting fraud. Keywords : anti-fraud awareness, big five personality traits, tendency of accounting fraud
Pengaruh Sistem Pengendalian Internal Pemerintahan, Good Governance, Kompetensi Aparatur Desa, dan Job Rotation terhadap Pencegahan Korupsi dalam Pengelolaan Dana Desa Febiyanti Indah Putri, Ni Putu Anggi; Prayudi, Made Aristia; Putra, Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100938

Abstract

This study aims to examine the internal government control system (SPIP), good governance, competence of village officials, and job rotation on corruption prevention in village fund management in Klungkung Regency. This study uses a quantitative approach with instruments in the form of questionnaires. The population in this study is the village apparatus in Klungkung Regency. The sample was determined by the convenience sampling method so that 98 respondents were obtained from a total population of 769 people. The data analysis techniques used include descriptive analysis, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis test using SPSS version 25. The results of the study show that the internal control system of government, good governance, and job rotation have a positive and significant effect on corruption prevention. Meanwhile, the competence of village officials has a negative and significant effect on corruption.
Pengaruh Prinsip Tata Kelola Organisasi Terhadap Kecenderungan Korupsi Pada Bumdes Dengan Moralitas Individu Sebagai Variabel Moderasi Dimas, Putu Pastika; Prayudi, Made Aristia
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.101576

Abstract

Effective governance can suppress the tendency of corruption, but its implementation at the village level still faces various obstacles. This results in significant misappropriation of funds. This study aims to determine the effect of organizational governance principles on the tendency of corruption in BUMDes with individual morality as a moderating variable. This study uses a quantitative method with a population of 150 BUMDes administrators in Klungkung Regency. The research sample consisted of 126 respondents selected using the Simple random sampling technique with the Slovin formula. Data collection through questionnaires was analyzed using descriptive tests, data quality tests, classical assumption tests, simple linear regression analysis, and hypothesis testing with the help of SPSS 25. The results of the study indicate that the principles of cooperative, participatory, emancipatory, transparent, accountable, and sustainable governance have a negative and significant effect on the tendency of corruption, individual morality negatively moderates the principles of cooperative, participatory, emancipatory, and sustainable governance on the tendency of corruption, individual morality positively moderates the principles of transparent, and accountable governance on the tendency of corruption.  
Power Dynamics in Accounting-Related Strategic Decision-Making within Hospital Management: A Narrative Literature Review Nurkholis, Nurkholis; Mardiati, Endang; Fachriyah, Nurul; Prayudi, Made Aristia
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.8827

Abstract

This paper aims to explore how power dynamics shape strategic decisions and performance measurement systems in hospital management, elucidating their impact on managerial choices in healthcare settings. Key themes and factors related to power dynamics in hospitals are identified, including the distribution of power among management teams, the influence of individual and group power dynamics, and the effects of power on decision-making across organizational levels. By synthesizing insights from previous research, this paper informs the development of theoretical frameworks and methodological approaches for studying the interplay between power dynamics and strategic decision-making in hospital management. Furthermore, it offers practical implications for hospital administrators and managers, providing guidance on navigating power dynamics to enhance decision-making effectiveness and organizational performance. This paper contributes to advancing our understanding of the complex dynamics of power and decision-making in hospital management, offering valuable insights for both research and practice in healthcare administration.
Survival strategies of informal sector workers in Bali's tourism industry Widiastini, Ni Made Ary; Laksana, Ida Bagus Adi; Rahmawati, Putu Indah; Trianasari, Trianasari; Prayudi, Made Aristia
Journal of Applied Sciences in Travel and Hospitality Vol. 7 No. 2 (2024): JASTH: Journal of Applied Sciences in Travel and Hospitality
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasth.v7i2.145-160

Abstract

The informal tourism sector plays a vital role in the local economies, particularly in destinations such as Bali. This aligns with the United Nations Sustainable Development Goal 8, which focuses on promoting decent work and economic growth. These workers, who are often ignored, greatly enrich the experience of tourism but encounter distinct obstacles on a daily basis. Gaining insight into their methods for staying alive is crucial. Informal workers face distinct limits compared to formal sector employees, resulting in less defined sustainability and growth strategies. A thorough investigation was carried out in nine regencies in Bali, utilizing observations and interviews, in order to examine these tactics. This method facilitated a comprehensive comprehension of their day-to-day routines and difficulties. The study identified four crucial survival strategies: implementing prudent financial management to sustain businesses and meet daily needs, utilizing communication skills to maintain income and continuity, enhancing social capital through positive relationships with fellow workers, and comprehending government policies. Out of these factors, effectively managing economic capital is crucial for maintaining livelihoods in the fiercely competitive tourism business. The results of this study provide a basis for future policies or interventions aimed at supporting and enhancing the lives of informal sector workers in tourist areas such as Bali.
Co-Authors ., Ani Karoma ., BAHRUDIN ., CENING BUDI UTARI ., Cindy Darsana Putri ., Desak Ketut Ari Suastini ., Dr. Anantawikrama Tungga Atmadja, S.E., ., Dr. Edy Sujana, S.E., M.Si.Ak. ., Gusti Ayu Putu Candra Mahasari ., Gusti Nyoman Ari Widnyana ., Harum Tri Mila Astiti ., I Dewa Ayu Eka Septyastini ., I GEDE ADI PUTRA MONTEIRO ., I Gede Krisma Wardana ., I GEDE MUSTIKA YASA ., I Gusti Ayu Komang Laksmi Dewi ., I GUSTI KOMPYANG SUSILA DIARTA ., I Kadek Yani Bimarta Prasetya ., I Ketut Aditya Kuntara Wijaya ., I Ketut Putra Januada ., I Made Deva Premana Dharma Wiguna ., I Made Riandika Dwi Yoga ., I Made Sudarmika Wirakusuma ., Ida Bagus Komang Suarcaya ., Ida Bagus Made Sutra Isvara Permas ., Kadek Endy Suwastawan ., Kadek Juni Parwati ., Kadek Mia Ranisa Putri ., Ketut Guna Ratmaja ., KETUT IKA RADITYA ., Komang Arya Wicaksana ., Komang Ayu Ani Savitri ., Komang Sindy Pramesti ., Luh Eka Putri Suastini ., Luh Kartika Utami Dewi ., Luh Putu Yeni Martini ., MADE BUDI ARTINI ., Made Dian Ratna Merta Sari ., Ni Luh Putu Ayu Diah Puspayanthi ., Ni Luh Putu Emi Rahayu ., Ni Luh Putu Mia Diana Melisa ., Ni Luh Putu Rina Darmayanti ., Ni Luh Veni Kartika Darmawan ., Ni Nengah Dwi Wiryaningsih ., NURITA GAYATRI ., NURUL AINI ., Nyoman Indah Sutria Dewi ., Putu Sukma Kurniawan, S.T., M.A. ., Rimah Afsari Adnyana, Gede Ari Adnyana, I Dewa Gede Anom Jambe Adnyana, Komang Santi Agus Buda Parwata Anantawikrama Tungga Atmadja Andani, Nyoman Tri Anggasrini, Ni Nyoman Anggreni, Ni Kadek Diah Trisna Ani Karoma . Ardianti, Ni Ketut Siti Ari Surya Darmawan BAHRUDIN . Bima Heryanto Gunadi CENING BUDI UTARI . Cindy Darsana Putri . Dananjaya, Gusti Ngurah Agung Desak Ketut Ari Suastini . Desak Putu Pratiwi Desiantini, Kadek Krisna Devi, Putu Detris Anindya Kusuma Dewi, Gst. AyuKetut Rencana Sari Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Ketut Rencana Sari Dewi, Putu Eka Dianita Marvilianti Diantari, Ketut Risma Dimas, Putu Pastika Diota Prameswari Vijaya Diota Prameswari Vijaya Dr. Anantawikrama Tungga Atmadja, S.E., . Dr. Edy Sujana, S.E., M.Si.Ak. . Dwiyanti, Erina Edy Sujana Elysa Riandani Elysabeth Fransisca Stevanny Endang Mardiati Febiyanti Indah Putri, Ni Putu Anggi Gede Adi Yuniarta Gede Adi Yuniarta, S.E.Ak, M.Si. . Gede Aditra Pradnyana Gede Darma Wijaya Gede Rasben Dantes Gede Wirata Gst Ayu Ketut Rencana Sari Dewi Gst. AyuKetut Rencana Sari Dewi Gunadi, Bima Heryanto Gusti Ayu Ketut Rencana Sari Dewi Gusti Ayu Putu Candra Mahasari . Gusti Nyoman Ari Widnyana . Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Hardo Basuki Harum Tri Mila Astiti . I Dewa Ayu Eka Septyastini . I Gd Nandra Hary Wiguna, I Gd Nandra Hary I GEDE ADI PUTRA MONTEIRO . I Gede Ariawan I Gede Krisma Wardana . I Gede Mahendra Darmawiguna I GEDE MUSTIKA YASA . I Gusti Ayu Komang Laksmi Dewi . I Gusti Ayu Purnamawati I GUSTI KOMPYANG SUSILA DIARTA . I Gusti Ngurah Agung Dananjaya I Kadek Ari Mahardika I Kadek Dwi Adi Negara I Kadek Dwi Adi Negara I Kadek Yani Bimarta Prasetya . I Ketut Aditya Kuntara Wijaya . I Ketut Putra Januada . I Ketut Sida Arsa, I Ketut Sida I Made Deva Premana Dharma Wiguna . I Made Riandika Dwi Yoga . I Made Sudarmika Wirakusuma . I Nyoman Citra Sagita I Nyoman Putra Yasa I Putu Andika Subagya Putra I Putu Gede Diatmika I Putu Hendra Martadinata . I Putu Julianto I Putu Sukma Kurniawan Ida Bagus Adi Laksana Ida Bagus Komang Suarcaya . Ida Bagus Made Sutra Isvara Permas . Indarani, Kadek Irayani, Made Putri Kadek Billy Arta Laksamana Kadek Endy Suwastawan . Kadek Indarani Kadek Juni Parwati . Kadek Krisna Desiantini Kadek Mia Ranisa Putri . Ketut Guna Ratmaja . KETUT IKA RADITYA . Ketut Rencana Sari Dewi Komang Adi Kurniawan Saputra Komang Arya Wicaksana . Komang Ayu Ani Savitri . Komang Intan Pradiska Komang Lia Mahartini Komang Santi Adnyana Komang Sindy Pramesti . Kurniawan, I Putu Sukma Laksamana, Kadek Billy Arta Laksana, Ida Bagus Adi Lindayanti, Ni Putu Feren Listia Ika Wardani Luh Eka Putri Suastini . Luh Kartika Utami Dewi . Luh Nik Armini Luh Putu Ekawati Luh Putu Ekawati Luh Putu Lia Agustini Luh Putu Yeni Martini . Made Adiantini Made Arie Wahyuni MADE BUDI ARTINI . Made Dian Ratna Merta Sari . Made Mia Cahya Made Mia Cahya Wardani Made Narsa Made Putri Irayani Made Vonny Herlyana . Mahartini, Komang Lia Mardiati, Endang Megawati, Ni Kadek Nanda Widaninggar Negara, I Kadek Dwi Adi Ni Kadek Megawati Ni Kadek Sinarwati Ni Ketut Siti Ardianti Ni Luh Asri Savitri Ni Luh Gede Erni Sulindawati Ni Luh Putu Agustini KARTA Ni Luh Putu Agustini Karta Ni Luh Putu Ayu Diah Puspayanthi . Ni Luh Putu Emi Rahayu . Ni Luh Putu Mia Diana Melisa . Ni Luh Putu Rina Darmayanti . Ni Luh Veni Kartika Darmawan . Ni Made Ary WIDIASTINI Ni Made Ary Widiastini Ni Made Ary Widiastini NI MADE YUDIANI . Ni Nengah Dwi Wiryaningsih . Ni Nyoman Anggasrini Ni Putu Feren Lindayanti Ni Putu Rini Riantika NURITA GAYATRI . Nurkholis Hamidi Nurkholis Nurkholis Nurkholis Nurkholis NURUL AINI . Nurul Fachriyah Nyoman Ari Surya Dharmawan Nyoman Dini Andiani Nyoman Indah Sutria Dewi . Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Tri Andani Nyoman Trisna Herawati Parwata, Agus Buda Parwati, Wayan Intan Gandha Pradiska, Komang Intan Pratiwi, Desak Putu Putra, Putu Yunartha Pradnyana Putu Detris Anindya Kusuma Devi Putu Fany Nadila Permata Sari Putu Indah Rahmawati Putu Indah Rahmawati Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Sukma Kurniawan Putu Sukma Kurniawan, Putu Sukma Putu Sukma Kurniawan, S.T., M.A. . Riandani, Elysa Riantika, Ni Putu Rini Rimah Afsari . Sagita, I Nyoman Citra Savitri, Ni Luh Asri Savitri, Ni Putu Yuni Stevanny, Elysabeth Fransisca Sukma, Kadek Anggun Oka Suta, Darma Arya Suta, Ni Putu Awinda Putri Trianasari Trianasari Trianasari Wardani, Listia Ika Wayan Intan Gandha Parwati Wijaya, Gede Darma