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All Journal Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Widya Akuntansi dan Keuangan EPIGRAM (e-journal)

Wayan Hesadijaya Utthavi

Politeknik Negeri Bali

Author-ID : 2833398

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Articles

PEMANFAATAN MEDIA PEMASARAN ONLINE DAN MANAJEMEN KEUANGAN BAGI USAHA KERUPUK RAMBAK SALMON Wayan Hesadijaya Utthavi; I Gusti Lanang Made Parwita; I Wayan Budi Sentana; Ni Luh Ayu Kartika Yuniastari Sarja
Dharmakarya Vol 8, No 3 (2019): September 2019
Publisher : Universitas Padjadjaran

Ikan salmon merupakan salah satu ikan yang memiliki nilai gizi yang tinggi. Kulit ikan salmon memiliki nutrisi yang sama dengan daging ikan salmon dan aman untuk di konsumi. Kulit ikan salmon ini bisa diolah menjadi beberapa sajian makanan maupun camilan sehat salah satunya adalah kerupuk rambak salmon. Mitra dalam kegiatan ini adalah Surya Rambak Salmon yang berada pada Desa Celuk, Kecamatan Sukawati, Kabupaten Gianyar. Pada saat ini, terdapat beberapa kendala berupa kemasan produk, kurangnya manajemen keuangan serta keterbatasan dalam hal pemasaran. Berdasarkan permasalahan yang dihadapi, maka akan dilakukan kegiatan bertahap mulai manajemen sampai pemasaran. Kegiatan dimulai dengan sosialisasi, pemberian bantuan kemasan dan label kemasan, pelatihan pengemasan, pelatihan manajemen keuangan, pembuatan website dan pelatihan penggunaan website. Indikator capaian adalah kemasan produk menjadi lebih menarik dan informatif, mitra mempunyai website sebagai media pemasaran, 1 orang anggota usaha dapat melakukan pembuatan pembukuan dan pencatatan keuangan. Setelah dilakukan kegiatan, telah tercipta label kemasan produk dan website usaha mitra. Selain itu 1 orang anggota usaha telah dapat melakukan pencatatan dan buku kas sederhana.

Gap Analysis on Politeknik Negeri Bali Library Services: Expectation Versus Reality Ni Wayan Dewinta Ayuni; Wayan Hesadijaya Utthavi; I Ketut Suparta
Soshum: Jurnal Sosial dan Humaniora Vol 9 No 1 (2019): March 2019
Publisher : Politeknik Negeri Bali

Library in universities is the center of information and science. It can be said as the heart of university. Because of its important role, the university library must have good service. This is expected to increase the sense of comfort of library visitors in using library services. Politeknik Negeri Bali (PNB) as one of the universities in Indonesia currently has one library room located on the 2nd floor of the PNB Central Building. Based on the data, the average number of PNB library visitors in the year 2017 is only 15% of the total civitas. This number shows that PNB library has not been optimally utilized. The purpose of this research is to evaluate the PNB libray service, wheter it aready fulfill the hope of visitors. This research used 150 library visitor as sample, collected by using accidental sampling. The variables used are five service dimensions, namely tangibles, reliability, responsiveness, assurance, and emphaty. The method of analysis used in this study is gap analysis using paired t test between expected service by the visitors and PNB library service in reality. Results shows that in general, there is a significant difference between expected service by the visitors and PNB library service in reality. It also happens in five dimensions of service.

Analisis Kepuasan Pengunjung Terhadap Layanan Perpustakaan Politeknik Negeri Bali Ni Wayan Dewinta Ayuni; Wayan Hesadijaya Utthavi; AA. Istri Raka Wahyuni
Epigram Vol 16 No 2 (2019)
Publisher : Politeknik Negeri Jakarta

Library can be said as the heart of the universities. Politeknik Negri Bali (PNB) as one of the universities in Indonesia currently has one library room located on the 2nd floor of the PNB Central Building. Based on the data, the average number of PNB library visitors in the year 2017 is only 15% of the total civitas. This number shows that PNB library has not been optimally utilized. The purpose of this study is to assess the satisfaction of library visitors to PNB library services, so that the PNB library in the future can provide better service and the number of library visitors can increase. The variables used are five service dimensions, namely tangibles, reliability, responsiveness, assurance, and emphaty. The method of analysis used in this study are importance performance analysis (IPA) and analysis of customer satisfaction index (CSI). Results shows that there are some services that need to be maintained, such as the completeness of facilities, updated collection, air circulation, locker safety, convenience in finding references, knowledge of employee, hospitality of employee, concern of employee, response of employee, and good comunication between employee and visitors. According to CSI method, the visitors’ satisfaction level is 76,40% which is classified as satisfied.

ANALISIS POTENSI PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP LAYANAN OVER THE TOP (OTT) LUAR NEGERI DI INDONESIA Wayan Hesadijaya Utthavi; Luh Arik Chitta Wati; Ni Made Ayu Dwijayanti; Kadek Nita Sumiari
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.3497

Digital evolution now affects almost all aspects of people’s lives. The emergence of products resulting from technological developments was responded to very positively by the community. One of them is digital-based entertainment, namely streaming services with a fairly high number of viewers. The positive direction of growth in digital entertainment consumption is trying to be linked to tax revenues, especially the type of VAT to see how much it contributes to the state. Digital entertainment that can be marketed around the world via a network called over the top initially poses a dilemma of collecting its contributions, so various strategies have been devised to solve this dilemma. Tracing the potential VAT revenue on digital entertainment consumption in Indonesia is the main object of this study. Research by the qualitative trying to probe deeper onto the ground of the VAT through the public interest in accessing digital entertainment. This study took advantage of the primary data of the views of experts in the field of taxation and supported secondary data. The results of this study indicate that the high interest of the public in using digital entertainment, which is indicated by the rapid growth of access to digital services in Indonesia, is a great potential for state revenues that can be collected through taxation. As a new source of income in the VAT type of tax sector, the use of digital entertainment in Indonesia can be optimized for VAT collection and deposit through the enactment of PMK No. 60/PMK.030/2022 and PER-12/PJ/2020. That has not been optimized in the field of supervision and the right to fulfill a sense of fairness for all taxpayers in Indonesia is a note and evaluation for authority taxation in their bid to the undertaking of duty calculated the contributions to digital providers foreign in Indonesia.

Co-Authors AA. Istri Raka Wahyuni I Gusti Lanang Made Parwita I Ketut Suparta I Wayan Budi Sentana Kadek Nita Sumiari Luh Arik Chitta Wati Ni Luh Ayu Kartika Yuniastari Sarja Ni Made Ayu Dwijayanti Ni Wayan Dewinta Ayuni

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