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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Journal Publicuho JIA (Jurnal Ilmiah Akuntansi) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Riset Akuntansi Aksioma JAIM (Jurnal Abdi Masyarakat) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian UNDIKMA Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Artha Satya Dharma Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Governance, Taxation, and Auditing Community Services Journal (CSJ) Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Warmadewa KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Cokorda Krisna Yudha
Universitas Warmadewa
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The Effect of Auditor Competence, Independence, And Experience on Audit Quality in Public Accounting Firm (KAP) in Bali Province HENDRAWAN, I Made Toni Hendrawan; SANJAYA, I Gusti Ngurah; YUDHA, Cokorda Krisna
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1402

Abstract

The purpose of this study is to determine the influence of auditor competence, independence, and experience on audit quality. This research was conducted at a Public Accounting Firm located in the Province of Bali. The population used in this study is all auditors who work in several Public Accounting Firms in Bali Province. The sampling method in this study is by using convenience sampling, which is as many as 80 respondents. The data collection method used in this study is in the form of a questionnaire. Data analysis technique using Partial Least Squares. The results of this study show that auditor competence has a significant positive effect on audit quality, auditor independence has a significant positive effect on audit quality and auditor experience has a significant positive effect on audit quality. It is hoped that the Public Accounting Firm in Bali Province, can direct auditors to take part in training programs or certification of the public accounting profession, can provide regular training that focuses on the implementation of independence and provide mentoring programs for senior auditors or KAP partners as mentors for junior auditors, so that they can learn from direct experience.
PKM Pemerdayaan Masyarakat Melalui Peningkatan Kapasitas Manajemen bagi Kelompok Pengerajin Uang Kepeng Kamasan Bali Cokorda Krisna Yudha; Ida Bagus Gede Indra Wedana Purba; Bayu Pasupati
Jurnal Pengabdian UNDIKMA Vol. 3 No. 3 (2022): November
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i3.6039

Abstract

This community service program aims to increase partners' understanding and ability to prepare financial reports, taxation, and marketing strategies in the digital era. The method of implementing the service program was to carry out counseling. The implementation of activities was divided into six stages: situation analysis, formulating problems, proposing several solutions, designing programs, implementing programs, evaluating program results, and reporting. The partner of this program was the owner and craftsman of the kepeng money at UD Kamasan Bali. The instruments of this program were questionnaires and interviews. The service activity results showed that (1) there was an increased understanding of preparing financial statements based on SAK EMKM, (2) partners complied with applicable tax rules and could report Individual Taxpayers' Period and Annual Tax Returns (SPT), and (3) partners could use digital media properly and maximize the use of product e-catalogs.
Pendampingan Pengisian dan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi di Lingkungan Desa Sanur Kauh YOGA, I Gusti Agung Prama; YUDHA, Cokorda Krisna; WIRAHARJA, I Putu Gede Satria
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari– Mei 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i1.613

Abstract

Desa Sanur Kauh merupakan salah satu icon wisata di Kota Denpasar yang memiliki potensi baik. Sanur memiliki pantai pasir putih, di pesisir pantai terintegrasi dengan akomodasi wisata, toko kerajinan (artshop/gallery), bar, restoran, villa, dan hotel bintang 1-5 bahkan internasional. Tentunya hal ini membuka peluang kerja bagi masyarakat setempat. Semakin banyak peluang yang dapat dikelola dengan baik tentunya akan berimbas pada pendapatan. Ketika individu memperoleh pendapatan dan memenuhi syarat administratif maka secara langsung akan menjadi Wajib Pajak. Pajak merupakan kewajiban yang tidak bisa dihindari dan bersifat memaksa. Tidak sedikit Wajib Pajak dilingkungan Desa Sanur Kauh yang masih belum memahami aspek perpajakan. Maka untuk meminimalisir pelanggaran pajak yang disebabkan oleh ketidaktahuan penting dilakukan edukasi dan pendampingan dari Perguruan Tinggi. Harapannya adalah membantu masyarakat untuk dapat memahami dan serta mampu secara mandiri dalam menghitung, menyetor, melapor kewajiban perpajakan. PKM ini dilaksanakan dengan memberikan edukasi memalui seminar dan pendampingan selama bulan Maret 2023 serta membuka bilik pelayanan selama 3 hari untuk membantu masyarakat setempat dalam hal pembuatan NPWP, pemadanan NPWP dan KTP, aktifasi EFIN dan pelaporan e-SPT Tahunan PPH Orang Pribadi. Dilaksanakan di Kantor Bendesa Desa Sanur Kauh. Namun hasilnya, kesadaran masyarakat masih sangat minim. Meskipun Aparatur Desa sudah sangat mendukung dengan melakukan berbagai sosialisasi kegiatan serta memberikan fasilitas pendukung pelaksanaan, tidak banyak Penduduk Desa Sanur yang mengikuti kegiatan, karena masih banyak warga sanur yang takut berurusan dengan pajak. Tanpa mereka ketahui bahwa memenuhi kewajiban perpajakan bukanlah opsi yang bisa mereka pilih. Namun kewajiban yang harus dipatuhi.
Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah Putra, Gede Sanjaya Adi; Sanjaya, I Gusti Ngurah; Yudha, Cokorda Krisna
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10249

Abstract

This study explores the role of financial report accuracy, accountability, and the implementation of village financial systems in promoting good governance in the management of village funds..A mixed-methods approach combining qualitative and quantitative techniques with a descriptive method was employed, involving 172 respondents from villages in the Denpasar area. The findings reveal that while village financial systems do not directly influence the implementation of good governance, they improve the quality of village financial reports, serving as a mediating variable in supporting good governance practices. The study recommends strengthening human resource capacity in accounting, providing technical support from the Financial and Development Supervisory Agency, and fostering village commitments to transparent financial reporting to build public trust and reinforce good governance implementation.
Culture and Taxation: Implementation of Tri Hita Karana in Accounting Information Systems for Regional Tax Optimization in Bali YUDHA, Cokorda Krisna; SANJAYA, I Gusti Ngurah
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) -
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1709

Abstract

This study aims to analyze the role of Technology Utilization in AIS and the Implementation of Tri Hita Karana Values on Tax Reporting and Regional Tax Optimization in Bali, with a focus on Village Credit Institutions (LPD) in Gianyar and Badung Regencies. The research method used is quantitative, with data collection through closed questionnaires distributed to 122 LPDs as a sample. Data analysis was conducted using the SmartPLS program to test the validity, reliability, and feasibility of the model, and to measure the influence of each variable on the research results. The results of the study show very interesting findings. The SEM-PLS analysis shows that Technology Utilization in AIS and the Implementation of Tri Hita Karana Values show a positive contribution to improving Tax Reporting and Regional Tax Optimization. Analysis of the description of respondents' answers shows responses that only reach the Fair category. Both findings indicate that LPDs can play a role in improving Tax Reporting and Regional Tax Optimization in the future. The current condition shows that LPDs are still not ready to be involved in tax performance in Gianyar and Badung Regencies. These results need to be addressed in further research by seeking stimulus formulations for each LPD. LPD basically supports the involvement of this institution to help improve Tax Reporting and Regional Tax Optimization.
Pendaftaran Nomor Induk Berusaha Berbasis Online Single Submission Risk Based Approach di BUM Desa Semedi Karya, Desa Senganan, Penebel Tabanan I Wayan Kartika Jaya Utama; I Made Sara; Cokorda Krisna Yudha
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 3 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i3.8269

Abstract

Senganan Village is a village in Penebel District, Tabanan Regency with a population of 6,431 people, consisting of 3,186 males and 3,245 females, distributed across 12 Banjar Dinas. Senganan Village is one of the villages with great economic potential, and with this potential, the existence of the Village-Owned Enterprise (Bum Desa) becomes important to manage and utilize local resources. Senganan Village has the Semedi Karya Bum Desa, which has been established since 2014, but in recent times has faced several significant challenges that have disrupted business activities. The inactivity has resulted in incomplete business legality, especially regarding the registration of the Business Identification Number (NIB) that Bum Desa must have starting from 2023. Given the problems faced, the implementation of this community service activity is carried out using methods of socialization, training, technology application, mentoring, and program evaluation and sustainability. The result of this activity is that Bum Desa Semedi Karya is facing several issues, including legal cases involving previous management, a lack of understanding regarding the registration process for NIB based on OSS RBA, and unawareness of the benefits of business legality through NIB. To address this, socialization, training, mentoring, and post-training evaluation were conducted. Having an NIB also opens access to various facilities and government support, such as capital and training. However, the implementation of this system in Bum Desa Semedi Karya has not been fully realized due to inactivity in business over the past few years and the existence of legal cases that need to be resolved first. Once the legal issues are resolved, the NIB registration can be continued promptly
Co-Authors A.A Pt. Agung Mirah Purnama Sari Cok Istri Ratna Sari Dewi Gede Sanjaya Adi Putra HENDRAWAN, I Made Toni Hendrawan I Gst. B. Ngr. P. Putra I Gusti Agung Ayu Kartika Dewi I Gusti Agung Prama Yoga I Gusti Ayu Ratih Permata Dewi I Gusti Ngurah Sanjaya I Gusti Ngurah Sanjaya, I Gusti Ngurah I Made Chandra Mandira I Made Wianto Putra I Wayan Kartika Jaya Utama Ida Bagus Gde Indra Wedhana Purba Ida Bagus Gede Indra Wedana Purba Ida I Dewa Ayu Manik Sastri Jayanti, Luh Gede Pande Sri Eka Komang Adi Kurniawan Saputra Luh Putu Lusi Setyandarini Surya Mas Manik Sastri, Ida Ayu Mas Manik Sastri, Ida I Dewa Ayu Ni Luh Putu Indiani Ni Made Dita Cahyani Ni Nyoman , Purnamita Sanjiwani1 Pasupati, Bayu Putra, I Gst. B. Ngr. P. Putra, I Made Wianto Putra, I Putu Iwan Pramana Putu , Mellyani Apriliadewi Putu Budi Anggiriawan Santini, Ni Made Sarah Septyana Sari, A.A Pt. Agung Mirah Purnama Surya, Luh Putu Lusi Setyandarini Wiraharja, I Putu Gede Satria Yoga, I Gusti Agung Prama