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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.
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.
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.
ANALISIS TARIF BERDASARKAN BIAYA OPERASI KENDARAAN (BOK) PENGOPERASIAN ANGKUTAN ANTAR JEMPUT (CARPOOLING) BAGI SISWA SEKOLAH DI KOTA DENPASAR Dewa Ayu Nyoman Sriastuti; A. A. Rai Asmani K; Luh Kade Datrini
PADURAKSA: Jurnal Teknik Sipil Universitas Warmadewa Vol. 8 No. 2 (2019)
Publisher : Program Studi Teknik Sipil, Fakultas Teknik dan Perencanaan, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pd.8.2.1399.182-199

Abstract

ABSTRACT The school shuttle is expected to reduce the use of private vehicles by parents that cause congestion around the school, and help parents who have difficulty arranging time to deliver their children, because their work schedules are often not in accordance with the time to deliver pick up the child the existence of this shuttle can meet the interests of the government as the policy holder (regulator), manager as operational implementer (operators) and the community especially parents of students as service users (users), it is necessary to do further tariff analysis to get rates that are in line with Vehicle Operating Costs. In this study secondary data obtained from the transport business manager by filling blank forms in the form of a list of direct and indirect costs of the vehicle. Then the analysis for tariff calculation based on vehicle operating costs: the basic tariff is IDR.28,815/Pnp and a rate of 15% profit is IDR.33,137/Pnp. Keywords: transportation, tariff, vehicle operating costs ABSTRAK Angkutan antar jemput sekolah diharapkan dapat mengurangi penggunaan kendaraan pribadi oleh para orang tua siswa yang menyebabkan kemacetan di sekitar sekolah, serta membantu para orang tua siswa yang mengalami kesulitan mengatur waktu untuk mengantar jemput anaknya, karena jadwal kerjanya yang sering tidak sesuai dengan waktu untuk mengantar jemput anak. Keberadaan angkutan antar jemput ini dapat memenuhi kepentingan antara pemerintah sebagai pemegang kebijakan (regulator), pengelola sebagai pelaksana operasional (operator) dan masyarakat khususnya orang tua siswa sebagai pengguna jasa (user), maka perlu dilakukan analisis tarif lebih lanjut untuk mendapatkan tarif yang sesuai dengan Biaya Operasional Kendaraan. Pada penelitian ini data sekunder didapat dari pengelola usaha angkutan dengan pengisian blangko berupa daftar isian biaya-biaya langsung dan biaya-biaya tak langsung kendaraan. Selanjutnya dilakukan analisis data untuk perhitungan tarif berdasarkan Biaya Operasional Kendaraan, yaitu: tarif pokok didapatkan sebesar Rp.28,815/Pnp dan tarif dengan keuntungan (margin) 15% didapatkan sebesar Rp.33,137/Pnp. Kata kunci: angkutan, tarif, biaya operasi kendaraan.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, KOMPETENSI, ETIKA, DAN ROLE STRESS AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR BPK RI PERWAKILAN PROVINSI BALI Arlia Sugiarmini; Luh Kade Datrini
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.1-14

Abstract

Abstract This research was conducted with the aim to obtain empirical evidence of the influence of professional Skepticism, Independence, competence, ethics, and the Role of Stress on quality auditing at Kantor BPK RI Perwakilan Provinsi Bali. This research was conducted at Kantor BPK RI Perwakilan Provinsi Bali located at Panjaitan No. 2 Sumerta Kelod, Denpasar. The object in this research is the quality of the audit at the Kantor BPK RI Perwakilan Provinsi Bali. Determination of the sample the sampling technique used was saturated. Data collection methods used in this research is a survey method using a detailed questionnaire. Analytical techniques used multiple linear analysis is a technique previously done test validity, reliability test, test the assumptions of normality test, such as the classic test for multicollinearity test, and heterokedastisitas. Results of the study prove that (1) the auditor's Professional Scepticism positive effect to the quality of the audit Kantor BPK RI Perwakilan Provinsi Bali. (2) The independence of the auditors audit on quality positively influential Kantor BPK RI Perwakilan Provinsi Bali. (3) The competence of the auditor's positive effect on quality of audit Kantor BPK RI Perwakilan Provinsi Bali. (4) The ethics of Auditors a positive effect to the quality of the audit Kantor BPK RI Perwakilan Provinsi Bali. (5) The auditor Role Stress effect negatively to the Kantor BPK RI Perwakilan Provinsi Bali. Keywords: Professional skepticism, independence, competence, ethics, role stress, quality audits Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh Skeptisme Profesional, Independensi, Kompetensi, Etika, Dan Role Stress Terhadap Kualitas Audit. Kantor BPK RI Perwakilan Provinsi Bali. Penelitian ini dilakukan pada Kantor BPK RI Perwakilan Provinsi Bali yang beralamat di Jalan Panjaitan No. 2 Sumerta Kelod, Denpasar. Objek dalam penelitian ini adalah kualitas audit pada kantor BPK RI Perwakilan Provinsi Bali. Penentuan sampel yang digunakan adalah teknik sampling jenuh. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei dengan menggunakan kuisioner. Teknik analisis yang dipakai adalah teknik analisis linear berganda yang sebelumnya dilakukan uji validitas, uji reliabilitas, uji asumsi klasik seperti uji normalitas, uji multikolinearitas, dan uji heterokedastisitas.Hasil penelitian membuktikan bahwa (1) Skeptisme Profesional auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (2) Independensi auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (3) Kompetensi auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (4) Etika auditor berpengaruh positif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. (5) Role Stress auditor berpengaruh negatif terhadap kualitas audit Kantor BPK RI Perwakilan Provinsi Bali. Kata Kunci: skeptisme profesional, independensi, kompetensi, etika, role stress, kualitas audit
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP SIKAP ETIS MAHASISWA AKUNTANSI DI KOTA DENPASAR Ni Putu Riasning; Luh Kade Datrini; I Made Wianto
KRISNA: Kumpulan Riset Akuntansi Vol. 9 No. 1 (2017): Krisna: Kumpulan Riset Akuntansi (Available Online Since)
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.9.1.2017.50-56

Abstract

Abstract The research is aimed at: 1).testing the effect of ntellectual Quotient, Emotional Quotient and Spiritual Quotient, on ethichal attitudes of university accounting student simultaneously or partially at Denpasar; 2). Testing variable that has dominant effectt. The type research is explanatory research. Analysis method to test the hypothesis is by using multiple linier regression, simultaneous test and partial test. The data consist of primer, data with a total 100 respondents which determined by using simple purposive sampling. The result of multiple regression test shows that by using simultaneous or partial test indicated the Intellectual Quotient, Emotional Quotient, and Spiritual Quotient variable have positive and significant effect towards student ethical attitudess. And based on partial test showed that the Spiritual Quotient variable has the most dominant effect towards student ethical attitudes. Keywords: intellectual intelligence, emotional and spiritual intelligence, ethics, ethichal attitudes Abstrak Penelitian ini bertujuan untuk: 1) .menguji efek ntellectual Quotient, Emotional Quotient dan Spiritual Quotient, pada Universitas akuntansi secara bersamaan atau sebagian di Denpasar; 2). Menguji variabel yang memiliki efek dominan. Jenis penelitian adalah penelitian deskriptif. Metode analisis untuk menguji hipotesis ini adalah dengan menggunakan beberapa regresi linier, uji simultan dan uji parsial. Data terdiri dari primer, data dengan total 100 responden yang ditentukan dengan menggunakan sampling purposive sederhana. Hasil beberapa tes regresi menunjukkan bahwa dengan menggunakan simultan atau parsial tes menunjukkan ntellectual Quotient, Emotional Quotient dan Spiritual Quotient variabel memiliki efek positif dan signifikan terhadap sikap etis mahasiswa. Dan berdasarkan tes parsial menunjukkan bahwa variabel Spiritual Quotient memiliki efek yang paling dominan terhadap sikap etis siswa. Kata Kunci: Kecerdasan Intelektual, Kecerdasan Spiritual dan Emosional, Etika, Sikap Etis
PENGARUH ARUS KAS TERHADAP LIKUIDITAS PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC SUB SEKTOR INDUSTRIBARANG KONSUMSI Ni Putu Astri Purnama Dewi; Luh Kade Datrini; L.G.P Sri Eka Jayanti
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.1.2020.59-63

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji secara empiris ada atau tidaknya pengaruh arus kas dari aktivitas operasi, arus kas dari aktivitas investasi dan arus kas dar I aktivitas pendanaan terhadap likuiditas perusahaan pada sub sektor industri barang konsumsi yang terdaftar di BEI (Bursa Efek Indonesia). Populasi pada penelitian ini berjumlah 42 perusahaan sub sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah dengan dokumentasi. Teknik analisis data menggunakan analisis regresi linear berganda. Dan teknik pengambilan sampel adalah dengan purposive sampling dengan hasil yang didapat adalah 35 perusahaan yang memenuhi syarat. Hasil pada penelitian ini adalah bahwa secara parsial arus kas dari aktivitas operasi tidak memiliki pengaruh terhadap likuiditas perusahaan sedangkan arus kas dari aktivitas investasi dan arus kas dari aktivitas pendanaan memiliki pengaruh terhadap likuiditas perusahaan. Secara simultan arus kas operasi, arus kas investasi dan arus kas pendanaan memiliki pengaruh terhadap likuiditas perusahaan.
Pengaruh Kompetensi Sumber Daya manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Lembaga Perkreditany Desa (LPD) di Kecamatan Kuta Selatan Ni Putu Diah Utari; Luh Kade Datrini; Ni Luh Putu Ratna Wahyu Lestari
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 2 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.2.2020.31-38

Abstract

Penelitian ini bertujuan untuk mengetahuirpengaruhrkompetensi sumber daya manusia, pemanfaatan teknologi informasi dan system pengendalian internal terhadap kualitas laporan keuangan LPD di Kecamatan Kuta Selatan. Jumlah sampel yang digunakan sebanyak 46 responden. Metode pengumpulan data dilakukan dengan menggunakan kuesioner. Teknik analisis data yang digunakan yaitu uji validitas dan reliabilitas, analisis regresi linier berganda, uji asumsi klasik, koefisien determinasi, uji F dan uji t dengan bantuan program IBM SPSS Statistics version 20.0 For Windows. Hasil penelitian ini menunjukkan bahwa kompetensi sumber daya manusia, pemanfaatanu teknologi informasi dan system pengendalian internal berpengaruh positif terhadap kualitas laporan keuangan LPD di Kecamatan Kuta Selatan.
Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum Tirta Mangutama Kabupaten Badung Ni Luh Putu Aryani; Luh Kade Datrini; Ida Bagus Made Putra Manuaba
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 5 No. 1 (2021)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.5.1.2021.36-42

Abstract

PDAM merupakan badan usaha yang harus menjalankan dua fungsi sekaligus, yaitu sebagai social oriented dan profit oriented. Dalam menjalankan perusahaan perlu dilakukan evaluasi atas kinerja yang telah dilakukan. Sebagai alat evaluasi dan perencanaan program kedepan perlu dilakukan analisis keuangan untuk memperoleh laba yang optimal, dengan laba tersebut maka perusahaan akan dapat mempertahankan keberlangsungan hidup perusahaan. Penelitian dengan judul “Pengaruh Rasio Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Kinerja Keuangan Pada Perusahaan Umum Daerah Air Minum Tirta Mangutama Kabupaten Badung”,memiliki rumusan masalah apakah Rasio Likuiditas, Solvabilitas, Dan Aktivitas berpengaruh terhadap kinerja keuangan pada Perusahaan Umum Daerah Air Minum Tirta Mangutama Kabupaten Badung . Tujuan penelitian ini adalah untuk mengetahui pengaruh Rasio Likuiditas, Solvabilitas, Dan Aktivitas terhadap kinerja keuangan pada Perusahaan Umum Daerah Air Minum Tirta Mangutama Kabupaten Badung. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahun 2015 sampai 2019. Penelitian ini menggunakan metode analisis regresi linier berganda yang diolah dengan alat bantu aplikasi SPSS. vHasil penelitian ini menunjukkan bahwa Likuiditas yang dihitung menggunakan (current ratio) berpengaruh positif terhadap kinerja keuangan. Hasil tersebut sejalan dengan hasil penelitian yang sudah dilakukan oleh Mutiara (2018) yang menyatakan bahwa rasio likuiditas yang dinyatakan dengan current ratio berpengaruh positif terhadap kinerja keuangan (ROI). Solvabilitas yang dihitung menggunakan (debt to equity ratio) berpengaruh negatif terhadap kinerja keuangan. Hasil penelitian ini sejalan dengan hasil penelitian yang telah dilakukan oleh Fibriyanti (2018) yang menyatakan bahwa rasio solvabilitas (debt to equity ratio) berpengaruh negative terhadap kinerja keuangan (return on investment). Aktivitas yang dihitung menggunakan (total assets turnover ) berpengaruh positif terhadap kinerja keuangan. Hasil penelitian ini sejalan dengan hasil penelitian yang telah dilakukan oleh Esthirahayu et al. (2014) dan Al-Faruqy (2016) yang menyatakan bahwa rasio aktivitas (total assets turnover) berpengaruh terhadap kinerja keuangan (return on investment).
Co-Authors A A S Manik Cindrawati A.A. Bagus Amlayasa Anak Agung Ayu Erna Trisnadewi Anak Agung Gede Oka Wisnumurti Anak Agung Rai Asmani K., Anak Agung Angga Adi Suarjaya I 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 Hillary Christensen Haris I Gusti Agung Prama Yoga I Gusti Ayu Agung Milla Cahyaninggaluh I Gusti Ayu Intan Saputra Rini I Gusti Ngurah Sanjaya I Kadek Rubi Mulyana I Ketut Bagus Indranatha I Ketut Selamet I Made Suwitra I Made Suwitra I Made Suwitra, I Made I Made Wianto Putra I P A Raditya_Putra I W Widiantara_Putra I Wayan Sudemen I Wayan Wesna Astara I.B Made Putra Manuaba I.B. Made Putra Manuaba Ida Ayu Gita Sri Mahadewi Ida I Dewa Ayu Manik SASTRI Ida I Dewa Ayu Mas Manik Sastri Joannete Maria Cimpatara De Joman Joannete Maria Cimpatara De Joman Ketut Sudarmini L. G. P. Sri Eka Jayanti L.G.P Sri Eka Jayanti Luh Suriati Manik Sastri, I. I. D. A. 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 Komang Shinta Ayu Putri Kartika Sari Ni Luh Putu Aryani Ni Luh Putu Mita Miati Ni Luh Putu Ratna Wahyu Lestari Ni Made Dessy Natalia Ni Nengah Seri Ekayani Ni Nengah Widiasti Ni Nyoman Rusmiati Ni Putu Astri Purnama Dewi Ni Putu Diah Utari Ni Putu Pertamawati, Ni Putu Ni Putu Riasning Ni Putu Shinta Larassati Dewi Putu Gede Wisnu Permana Kawisana Sintya Wiranti Cahyono Winny Aprilia Nurita Ujur Agun