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All Journal Krisna: Kumpulan Riset Akuntansi WICAKSANA: Jurnal Lingkungan dan Pembangunan JIA (Jurnal Ilmiah Akuntansi) Behavioral Accounting Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Seminar Nasional Aplikasi Iptek (SINAPTEK) Community Services Journal (CSJ) Jurnal Riset Akuntansi Warmadewa
Luh Kade Datrini
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Social Sciences

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Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Leverage Terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode 2017-2019) Ni Kadek Suartika Yanti; Luh Kade Datrini; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3364.70-74

Abstract

Penelitian ini adalah penelitian kuantitatif bertujuan untuk membuktikan secara empiris pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan dan Leverage terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Di BEI Periode 2017-2019). Penelitian ini menggunakan data sekunder dengan metode Analisis Regresi Logistik. Hasil dari penelitian ini yaitu profitabilitas dan ukuran perusahaan tidak berpengaruh terhadap opini audit going concern. Pertumbuhan pertumbuhan perusahaan berpengaruh negatif terhadap penerimaan opini audit going concern. Sedangkan leverage berpengaruh positif terhadap penerimaan opini audit going concern
Analisis Penerapan Perencanaan Pajak Penghasilan Pasal 21 Sebagai Strategi Penghematan Pembayaran Pajak Perusahaan Pada PDAM Tirta Mangutama Kabupaten Badung Sintya Wiranti Cahyono; Luh Kade Datrini; I Gusti Ayu Intan Saputra Rini
Jurnal Riset Akuntansi Warmadewa Vol. 3 No. 1 (2022)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.3.1.4716.17-19

Abstract

PDAM Tirta Mangutama Kabupaten Badung adalah perusahaan BUMD yang berorientasi pada pendistribusian air bersih untuk masyarakat Kabupaten Badung. Disamping merupakan usaha milik daerah namun juga PDAM adalah usaha profit yang menghasilkan laba. Usaha yang dapat mengoptimalkan laba yaitu dengan mengefisiensikan pajak penghasilan pasal 21. Hal ini dilandasi karena PDAM mempunyai 322 orang pegawai tetap, sehingga dengan banyaknya pekerja, PDAM memiliki biaya yang tinggi untuk membayarkan hak pekerja. Tujuan penelitian ini untuk mengetahui pengaplikasian metode PPh Pasal 21 karyawan pada PDAM Tirta Mangutama Badung dan memadankan besaran pajak PDAM antara metode yang diterapkan, dibandingkan metode pemotongan lain. Hasil penelitian adalah metode pemotongan PPh Pasal 21 menggunakan metode gross up. Apabila dengan memakai metode gross up PDAM Tirta Mangutama Badung menyetor pajak senilai Rp.271.382.152. sedangkan apabila menggunakan metode gross maupun metode net nilai pajak terutang untuk PPh Pasal 21 senilai Rp. Rp.271.248.547.
ANALISIS PENGARUH CURRENT RATIO (CR), RETURN ON ASSET (ROA), DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2017-2021 Ida Ayu Gita Sri Mahadewi; Luh Kade Datrini; A.A. Ayu Erna Trisnadewi
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8469.25-30

Abstract

Saat ini masyarakat telah menyadari pentingnya investasi, salah satunya adalah investasi saham, namun karena resikonya yang tinggi maka investor sangat membutuhkan informasi yang relevan agar dapat mengambil keputusan investasi yang memberikan keuntungan yang besar. Bank yang saat ini memegang peranan yang sangat penting dalam kehidupan masyarakat juga perlu melakukan pengaturan yang baik guna meningkatkan kinerja perusahaan, salah satunya penghimpunan dana untuk menjalankan kegiatan operasional perusahaan. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris current ratio (CR), return on asset (ROA), dan price earning ratio (PER) terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode Tahun 2017-2021. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Sampel dalam penelitian ini adalah 26 perusahaan perbankan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini diuji dengan menggunakan analisis regresi linier berganda, uji-F dan uji-t. Hasil penelitian menunjukkan bahwa variabel current ratio (CR), return on asset (ROA) dan price earning ratio (PER) memiliki pengaruh yang positif terhadap harga saham perbankan.
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.
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. Ayu Erna Trisnadewi Amelia R. Nicolas Anak Agung Gde Putu Widanaputra Gde Deny Larasdiputra Hanilyn A. Hidalgo I Gede Pasek Mangku I Gusti Ayu Intan Saputra Rini I Gusti Bagus Udayana I Kadek Rubi Mulyana I Ketut Irianto I Ketut Selamet I Made Suwitra I Made Suwitra, I Made I Made Wianto Putra I Putu Candra I Wayan Sudemen I Wayana Wesna Astara I.D.A.M. Manik Sastri Ida Ayu Gita Sri Mahadewi Ida I Dewa A Manik Sastri Ida I Dewa Ayu Manik Sastri Komang Adi Kurniawan Saputra Luh Putu Normadewi A.P Mia Bella R. Fresnido Ni Kadek Suartika Yanti Ni Luh Putu Normadewi Abdi Pradnyani Ni Made Ayu Suardani Singapurwa Ni Made Dessy Natalia Ni Nyoman Rusmiati Ni Putu Riasning Sintya Wiranti Cahyono