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ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Datrini, Luh Kade; Saputra, Komang Adi Kurniawan; Wistawan, Made Andika Pradnyana
Jurnal Ilmiah Akuntansi Vol 3, No 2 (2018): Volume 3, Nomor 2, Tahun 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.678 KB) | DOI: 10.23887/jia.v3i2.16636

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting
The Role of Tax Incentives During the Covid-19 Pandemic Period and Stable Sustainable Economic Growth Ida I Dewa Ayu Manik SASTRI; Luh Kade DATRINI; Ni Putu PERTAMAWATI
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 2 (2021): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i2.79

Abstract

The COVID-19 pandemic is a national disaster so the need for arrangements to support the handling of COVID-19 continues to be pursued. The real sector is expected to be able to survive and not terminate employment. The multiplier effect due to the covid pandemic requires government assistance as a policyholder. Taxes are a source of state finance, now changing to a second function, namely the regular function. Government Regulation No. 23, 44, 86, 110 and 143 regarding tax incentives for taxpayers affected by the coronavirus pandemic 19. Of the total 68,101 taxpayers at the Directorate General of Taxes in Bali, only 16,624 take advantage of tax incentives, so it must be investigated why taxpayers do not make optimal use of incentives that should be used to stimulate economic growth. The methodology used in this study is a descriptive interpretative qualitative method. The results of the study found that incentives used by taxpayers have stimulated economic growth, but there are taxpayers who do not take advantage of incentives due to the complexity of procedures and some do not receive information about incentives so that in the future the Directorate General of Taxes needs to simplify procedures and wider socialization.
ANALISIS PENGARUH FAKTOR-FAKTOR PSIKOLOGIS MAHASISWA TERHADAP KEBERHASILAN MENDAPAT GELAR SARJANA DI BIDANG AKUNTANSI Luh Kade Datrini; Komang Adi Kurniawan Saputra; Made Andika Pradnyana Wistawan
Jurnal Ilmiah Akuntansi Vol 3 No 2: Desember 2018
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v3i2.16636

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana. Penelitian ini dilakukan menggunakan metode kuantitatif melalui survey menggunakan kuesioner. Untuk menguji antar variabel dilakukan uji regresi linear berganda, tetapi sebelumnya dilakukan uji validitas dan reliabilitas terhadap instrument penelitian serta uji asumsi klasik yang meliputi uji normalitas, heterokedastisitas dan multikolinearitas. Populasi penelitian ini adalah mahasiswa akuntansi pada perguruan tinggi negeri dan swasta di provinsi Bali berjumlah 8.652 orang pada tahun 2018. Teknik sampling dibantu dengan rumus slovin sehingga didapatkan sampel sejumlah 100 orang mahasiswa yang tersebar diseluruh Kabupaten di Provinsi Bali. Hasil penelitian ini adalah perilaku belajar, motivasi belajar, kecerdasan emosional, kecerdasan intelektual dan kecerdasan spiritual berpengaruh positif signifikan terhadap keberhasilan mahasiswa akuntansi meraih gelar sarjana.Kata kunci: kecerdasan emosional, kecerdasan intelektual, kecerdasan spiritual, sarjana akuntansiABSTRACTThis study aims to examine the effect of learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence on the success of accounting students achieving a bachelor's degree. This research was conducted using quantitative methods through surveys using questionnaires. To refer between variables, multiple linear regression tests were carried out, but the validity and reliability of the research instruments and the classical assumption tests were carried out which included tests of normality, heteroscedasticity and multicollinearity. The population of this study is accounting students in state and private universities in the province of Bali, amounting to 8,652 people in 2018. The sampling technique is assisted by the Slovin formula so that a sample of 100 students is spread throughout the regencies of Bali Province. The results of this study are learning behavior, learning motivation, emotional intelligence, intellectual intelligence and spiritual intelligence have a significant effect on the success of accounting students achieving a bachelor's degree.Keywords: emotional intelligence, intellectual intelligence, spiritual intelligence, bachelor of accounting
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
Behavioral Accounting Journal Vol 1 No 1 (2018): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.78 KB) | DOI: 10.33005/baj.v1i1.17

Abstract

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.
Corporate Social Responsibility of Five-Star Hotels in Bali I Gusti Ayu Intan Saputra Rini; Muhammad Asyraf Hasim; Luh Kade Datrini
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.49640

Abstract

This study aims at describing the CSR of five-star hotels in Bali, analyze the perceptions of the surrounding community towards hotel CSR and provide recommendations for CSR strategies for hotels based on the GRI Standards and local community perceptions. Respondent samples were selected using purposive sampling and data in the study were collected using interviews, documentation and questionnaires. This study uses an interactive model of qualitative data analysis techniques. The results of the study prove that: for the CSR the five-star hotels in Bali do not have an autonomous sector and do not have their own budgetary authority. Five-star hotels in Bali have also not reported their own CSR activities in the sustainability report. CSR activities of the hotels are mostly in the form of donations (philanthropy). 29% of the CSR activities of the hotels are perceived as low by the surrounding community, and in the end, this research is able to produce several recommendations for CSR management strategies for five-star hotels in Bali.
KELOMPOK PENGOLAH PANGAN JAJANAN TRADISIONAL DI DENPASAR Ni Made Ayu Suardani Singapurwa; Luh Kade Datrini; I Putu Candra
Seminar Nasional Aplikasi Iptek (SINAPTEK) Vol 2 (2019): PROSIDING SINAPTEK
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (951.136 KB)

Abstract

ABSTRAKKegiatan Pengabdian Pengolah Pangan Jajanan Tradisional di Denpasar dilaksanakan pada Kube Sari Utama di Denpasar. Pangan jajanan sudah diproduksi dan dipasarkan oleh mitra, namun belum intensif, dan mitra ingin meningkatkan kuantitas dan kualitasnya. Mitra tidak memiliki pengetahuan dalam bidang kewirausahaan, sehingga mengalami hambatan dalam pengelolaan produksi dan pemasaran serta belum memiliki ijin dari Dinas Perijinan. Solusi yang dilakukan untuk menyelesaikan permasalahan yang dihadapi mitra adalah: Memberikan pengetahuan teknologi tepat guna dalam pengolahan pangan jajanan tradisional; memberikan pengetahuan cara pengolahan yang baik, sanitasi dan higiene pengolahan, pengemasan dan pelabelan produk, pemasaran yang lebih luas, kewirausahaan dan manajemen usaha; memberikan pengetahuan pembukuan yang tertata dengan baik; memberikan pengetahuan mengenai cara untuk mendapatkan Ijin Produksi dari Dinas Perijinan; dan memberikan bantuan peralatan. Target luaran yaitu teknologi tepat guna pengolahan pangan jajanan tradisional; omzet mitra meningkat; keterampilan dan pengetahuan mitra meningkat, kualitas dan kuantitas produk meningkat; serta produk memiliki ijin PIRT.Kata Kunci : Pangan Jajanan Tradisional, Teknologi tepat gunaABSTRACTThe Traditional Food Processing Service in Denpasar was held at Kube Sari Utama in Denpasar. Food snacks have been produced and marketed by partners, but have not been intensive, and they want to increase their quantity and quality. Partners do not have knowledge in the field of entrepreneurship, so they experience obstacles in production and marketing management and do not have permission from the Licensing Service. The solution to solve the problems faced by partners is: Providing an appropriate technology knowledge in traditional snacks processing; provide knowledge of good processing, sanitation and hygiene processing, product packaging and labeling, broader marketing, entrepreneurship and business management; provide bookkeeping knowledge that is well organized; provide knowledge on how to obtain a Production Permit from the Licensing Service; and provide equipment assistance. Output targets are appropriate technology for traditional food processing; partner turnover increases; partner skills and knowledge increase, product quality and quantity increases; and the product has a PIRT permit.Keywords: Traditional Snack Food, Appropriate Technology
Regional Leading Product Development Program of Wanagiri Taro Processing Group, Sukasada District, Buleleng Regency Luh Suriati; N K Mardewi; D K T Sukmadewi; L K Datrini; A A S Manik Cindrawati; N L P Sulis_Dewi; N P G Satria_Kesumayasa; I W Widiantara_Putra; I P A Raditya_Putra
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 2 (2023)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v7i2.264

Abstract

Development prospects and opportunities for processed foods derived from taro have recently increased. Taro crackers are one of the snack foods that are in high demand among consumers. The Taro Processing Group of Wanagiri Village, Sukasada District, Buleleng Regency, formed in 2020 with ten members, participates in Regional Superior Product Development Programme activities. Partners have produced and marketed taro tubers processed into taro chips, but the process has not been exhaustive, and partners wish to increase the quantity and quality. As a result of their lack of knowledge in the fields of processing and effective business management, partners encounter difficulties in managing production and marketing. This activity aims to equip the Wanagiri Village Taro Processing Group with the skills and knowledge to manage local natural resources and the entrepreneurial mentality to capitalise on business opportunities related to Wanagiri Village conditions. The implementation method involves coaching, training, mentoring, and structured consultation on various partner-related issues. Regional Leading Product Development Programme Wanagiri Taro Processing Group, Sukasada District, Buleleng Regency, has yielded positive results. The Wanagiri Taro Processing Group increased its value and enhanced its living conditions. Regional Leading Product Development Programme application is possible. The community can assimilate up to 80% of knowledge regarding the processing of taro chips with varying flavours, product packaging, and marketing, which will aid in product development. In addition, comprehension exists regarding cultivating taro plants in the backyard, using taro processing waste as animal fodder, and business management. This activity should be performed continuously, along with assistance, so that the group can independently produce and sell taro snacks with various flavors.
UPAYA PENINGKATAN PENERIMAAN PAJAK PASCA TAX AMNESTY PADA KANWIL DJP BALI Ida I Dewa A Manik Sastri; Luh Kade Datrini
BAJ: Behavioral Accounting Journal Vol. 1 No. 1 (2018): January-June 2018
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v1i1.17

Abstract

On July 1, 2016, the Government established Law No. 11 of 2016 concerning Tax Amnesty. This law has been postponed several times, after tough discussions in the House of Representative (Dewan Perwakilan Rakyat – DPR) since 2015. The failure to achieve tax revenues over the past few years has triggered the enactment of this law. The government sees that tax revenues are still low due to a lack of public awareness in reporting taxes, even though the government in the last few years has relied heavily on state revenues from the results of tax revenues. The World Bank notes that Indonesia's tax ratio in 2014 was only 10.84% ​​of Gross Domestic Income, while the average tax ratio of countries in the world was 14.81%. So the level of tax collectibility in Indonesia is still very small, so it is quite heavy in supporting state spending. The purpose of this study was to find out the benefits of tax amnesty as an effort to stimulate national income, to find out the magnitude of the tax amnesty contribution in increasing state revenues, and analyze the influence of several factors in increasing tax revenue after tax amnesty. The implementation of tax amnesty that ended at the end of March 2017 was quite good. The results showed that the number of taxpayers participating in the tax amnesty were 974,058, the amount was still small compared to the potential tax in the country. The amount of state revenue from the Tax amnesty is 107 trillion from 1,104.9 total realized tax revenues in 2016. An important point that must be done immediately after the tax amnesty is the administration update related to data and information management with an integrated IT system with all stakeholders, coordination of tax law enforcement through examination, and institutional transformation.
Digital Innovation and Effective Management to Expand the Market for Taro Chips with Zero Waste Concept in Wanagiri Village, Buleleng, Indonesia Suriati, Luh; Datrini, Luh Kade; Prayoga, I Kadek Mahabojana Dwi; Mardewi, Ni Ketut; Chindrawati, Anak Agung Sagung Manik; Damayanti, Ni Luh Putu Sulis Dewi; Putra, I Putu Ajus Raditya; Putri , Ni Kadek Sintya Pradnyani
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 2 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i2.741

Abstract

This community engagement project aimed to empower local microenterprises in Wanagiri Village, Buleleng, by introducing digital innovation and effective business management to enhance the production and market expansion of taro chips. Two main community partners, the PKK women's group and the Wanagiri Youth Taro Processing Group (KPT), previously relied on conventional methods with limited market reach and minimal waste utilisation. The intervention implemented a five-phase strategy: (1) socialisation and stakeholder mapping, (2) training and technology introduction, (3) hands-on practice, (4) mentoring, and (5) evaluation and sustainability planning. Key outputs included standardised hygienic production processes (GMP/SSOP), financial bookkeeping systems, digital marketing capability through social media and marketplaces, new branding and packaging, and a prototype for processing taro waste into animal feed. The program significantly improved partners' production volume, quality, digital literacy, and business sustainability. This initiative demonstrates how community-based digital innovation and management capacity building can transform local agribusinesses, increase household income, and contribute to sustainable rural development. Contribution to Sustainable Development Goals (SDGs):SDG 8: Decent Work and Economic GrowthSDG 12: Responsible Consumption and ProductionSDG 9: Industry, Innovation, and Infrastructure
Strengthening Capacity Of “Sarining Trigona Pertiwi” Beekeeper Through International Networking Mangku, I Gede Pasek; I Gusti Bagus Udayana; I Made Suwitra; Luh Kade Datrini; Amelia R. Nicolas; Hanilyn A. Hidalgo; Mia Bella R. Fresnido
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 1 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i1.338

Abstract

The development of small-scale honey beekeeping businesses relies on strong networking, effective marketing, and knowledge transfer. This community service program aimed to strengthen the capacity of the Sarining Trigona Pertiwi beekeeping group in Bongkasa Pertiwi Village, Bali, through international collaboration. In partnership with Central Bicol State University of Agriculture (CBSUA) and the Beekeeper Association of Camarines Norte (BACN) from the Philippines, the program facilitated knowledge exchange on Trigona bee cultivation, honey production, post-harvest handling, and market expansion strategies. The program employed mentoring, skill development, and networking activities involving 49 participants, including beekeepers, university experts, and local government officials. The results showed that international mentoring and collaboration significantly enhanced the group's knowledge, promotional strategies, and market access. Strengthening networking at regional and global levels also created new opportunities for sustainable honey production and tourism-based economic development (Melitourism). The findings highlight the importance of ongoing capacity-building programs to ensure the resilience and competitiveness of small-scale honey businesses in Indonesia. Contribution to Sustainable Development Goals (SDGs):SDG 1: No PovertySDG 8: Decent Work and Economic GrowthSDG 9: Industry, Innovation, and InfrastructureSDG 12: Responsible Consumption and ProductionSDG 17: Partnerships for the Goals
Co-Authors A A S Manik Cindrawati Amelia R. Nicolas Anak Agung Bagus Amlayasa Anak Agung Gde Putu Widanaputra Anak Agung Gede Oka Wisnumurti Anak Agung Rai Asmani K., Anak Agung Anak Agung Sagung Manik Chindrawati Angga Adi Suarjaya I Komang Arini, Ni Komang Arlia Sugiarmini D K T Sukmadewi Dewa Ayu Nyoman Sriastuti, Dewa Ayu Nyoman Erminilda Alvionita Lehot Gde Deny Larasdiputra Gusti Ayu Kade Dewi Utari Gusti Ayu Kade Dewi Utari Hanilyn A. Hidalgo Hillary Christensen Haris I Gede Pasek Mangku I Gusti Agung Diah Dwi Jayanti I Gusti Ayu Agung Milla Cahyaninggaluh I Gusti Bagus Udayana I Kadek Rubi Mulyana I Ketut Bagus Indranatha I Ketut Irianto I Made Suwitra I Nyoman Arta Nadi I P A Raditya_Putra I Putu Candra I W Widiantara_Putra I Wayan Wesna Astara I.B. Putra MANUABA Ida Ayu Gita Sri Mahadewi Ida I Dewa Ayu Mas Manik Sastri Intan Saputra Rini, I Gusti Ayu Irianto, I Ketut Joannete Maria Cimpatara De Joman Joannete Maria Cimpatara De Joman Kadek Goldina Puteri Dewi Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra L.G.P. Sri Eka Jayanti Luh Putu Normadewi A.P Luh Suriati Manik Sastri, I. I. D. A. Manik Sastri, Ida I Dewa A Mia Bella R. Fresnido Muhammad Asyraf Hasim N K Mardewi N L P Sulis_Dewi N P G Satria_Kesumayasa Ni Kadek Anik Maharani Ni Kadek Suartika Yanti Ni Ketut Mardewi Ni Komang Arini Ni Komang Shinta Ayu Putri Kartika Sari Ni Luh Putu Aryani Ni Luh Putu Mita Miati, Ni Luh Putu Mita Ni Luh Putu Normadewi Abdi Pradnyani Ni Luh Putu Ratna Wahyu Lestari Ni Luh Putu Sulis Dewi Damayanti Ni Made Ayu Suardani Singapurwa Ni Made Dessy Natalia Ni Made Puspasutari Ujianti Ni Made Tia Maharani Ni Made Wahyuni Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Nyoman Rusmiati Ni Nyoman Rusmiati Ni Putu Astri Purnama Dewi Ni Putu Diah Utari Ni Putu Pertamawati, Ni Putu Ni Putu Shinta Larassati Dewi Ni Wayan SITIARI Nyoman Ayu Dian Lestari Prayoga, I Kadek Mahabojana Dwi Putra, I Made Wianto Putra, I Putu Ajus Raditya Putri , Ni Kadek Sintya Pradnyani Riasning, Ni Putu Sarmawa, Wayan Gede Selamet, I Ketut Setini, Made Sintya Wiranti Cahyono Sudarmini, Ketut Sudemen, I Wayan Trisnadewi, AA Ayu Erna Wesna Astara, I Wayana Winny Aprilia Nurita Ujur Agun Yoga, I Gusti Agung Prama