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All Journal Jurnal Pendidikan Vokasi Jurnal Pajak Indonesia (Indonesian Tax Review) JTP - Jurnal Teknologi Pendidikan Journal of Applied Sciences in Accounting, Finance, and Tax EPIGRAM (e-journal) Journal of Applied Sciences in Accounting, Finance, and Tax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
I Made Wijana
Dosen Politeknik Negeri Bali
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Implementasi uji coba modul-modul statistika berbasis Spreadsheet untuk mahasiswa jurusan akuntansi politeknik I Made Wijana; Anak Agung Putri Suardani
Jurnal Pendidikan Vokasi Vol 6, No 3 (2016): November
Publisher : ADGVI & Graduate School of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.672 KB) | DOI: 10.21831/jpv.v6i3.11148

Abstract

Tujuan penelitian ini untuk mengetahui hasil penilaian ahli terhadap draf modul-modul mata kuliah statistika berbasis spreadsheet untuk mahasiswa Jurusan Akuntansi Politeknik  yang telah dihasilkan pada penelitian tahap sebelumnya (tahap pertama), untuk mengetahui bagian dari modul  yang perlu direvisi, dan untuk mengetahui hasil uji coba terbatas dari draf modul-modul tersebut. Instrumen yang digunakan untuk penilaian terdiri atas lima aspek yaitu aspek pendahuluan, pembelajaran, isi, tugas, evaluasi, penilaian,  dan rangkuman. Uji coba terbatas dilakukan pada dua kelompok mahasiswa Jurusan Akuntansi Politeknik Negeri Bali. Hasil penelitian menunjukkan penilaian ahli materi yaitu secara keseluruhan modul-modul dikategorikan baik dan tiap-tiap modul dari tujuh modul dikategorikan baik. Bagian dari modul-modul yang perlu direvisi terutama dalam hal   kecukupan contoh yang disertakan pada aspek isi, tingkat kesulitan soal pada aspek tugas, evaluasi, penilaian, dan ketepatan dalam penjelasan materi teoritis pada aspek pembelajaran. Hasil uji coba secara keseluruhan modul-modul mata kuliah statistika ini memberikan nilai yang lebih baik secara signifikan bagi mahasiswa yang menggunakan  modul dibandingkan mahasiswa yang tidak menggunakan modul. Semua modul memberikan nilai yang lebih baik secara signifikan kecuali modul Regresi dan Korelasi.Kata kunci: Implementasi, Statistika, modul, berbasis spreadsheet TRIALS IMPLEMENTATION OF SPREADSHEET BASED STATISTICS COURSE MODULES FOR ACCOUNTING DEPARTMENT OF POLYTECHNIC STUDENTSAbstractThis research aims to know the results of the expert assessment on the module drafts that have been generated in  the previous research stage (first stage), to determine which part of modules need to be revised, and to know the results of  trials implementation of the module drafts. The instrument used for assesment covering five aspects: the introduction, learning, content, task,evaluation, assessment, and a summary. The trials implementation involving  two groups of students from the Accounting Department Bali State Polytechnic. The results of the research show  assessment  of the  expert is the overall modules are categorized good and all of the seven modules are also categorized good. Part of the modules need to be revised, especially in terms of examples adequacy, difficulty level of problems, and explanation accuracy in theoretical materials are included in the  aspects of content, task/evaluation/assessment, and  learning. The trials implementation of the overall statistical modules provide better results significantly for students who used the modules compared to students who did not use the modules. Every module provide better results signifcantly  except on Regression and Correlation module.Keywords: statistics, implementation, module, spreadsheet-based
Pengaruh Penerapan Modul-Modul Berbasis Spreadsheet Terhadap Nilai Statistika Mahasiswa Jurusan Akuntansi Politeknik Negeri Bali I Made Wijana; Anak Agung Putri Suardani
JTP - Jurnal Teknologi Pendidikan Vol 19 No 2 (2017): Jurnal Teknologi Pendidikan
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.404 KB) | DOI: 10.21009/jtp.v19i2.6098

Abstract

This research aims at validating spreadsheet based statistics modules, to know results of field trials, the influence of spreadsheet based modules implementation on statistics course achievement, and student’s perceptions to the implementation of spreadsheet based statistics modules. Validation of education expert used five aspects and then followed by field trials. The results of the research show that assessment/validation of the education expert is the overall modules are categorized good and all of the seven modules are also categorized good. The overall statistical modules provide better results significantly for students who used the modules compared to students who did not use the modules. Therefore, spreadsheet based modules implementation influenced statistics course achievement of Accounting Departmen students, Bali State Polytechnic. Student’s perceptions of implementation the spreadsheet based statistics modules are the majority they said good (97.7%), very good (2.3%), pretty good (0%), less good (0%), and not good (0%) or score average of 4.2 out of 5.
Influence of Advertising Expense and Cost of Room Sold on Room Revenue in ISBD K W Angga; I N Subratha; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 1 No 1 (2018): October 2018
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ibis Style Bali Denpasar room revenue has decreased over the past 3 years despite having issued advertising Charges and set the appropriate room rates but room revenue is still not maximal. This study aims to determine the effect of Advertising Expenses and Room Sales Cost on Room Revenues at Ibis Style Bali Denpasar. The independent variables used in this study are Advertising Expenses and Room Sales Cost and for the dependent variable in this study is Room Revenue. The research method used is classic assumption test, correlation analysis, determination analysis, multiple linear regression analysis, t test and f test by using the help of the SPSS 24.0 program. Based on the results of the study and the results of data analysis, the variable advertising costs affect room revenue, which shows the results of the t-count value of 4.909 is greater than the t-table of 1.68 with t-count in the rejection area h0 means h0 is rejected and ha is accepted . The cost of room sales affects the room income which shows the results of the t-count value of 1.967 greater than t-table of 1.6 with t-count in the rejection area h0 means that h0 is rejected and ha is accepted. Advertising expenses and room sales costs of room revenue have an F-count value of 52.073 greater than f-table of 2.42 with f-count being in the rejection area h0 means that h0 is rejected and ha is accepted. The coefficient of determination shows a value of 0.698, this shows that the advertising burden and cost of room sales are partially and simultaneously contributing 69.8% to room revenue. From the explanation above, it can be concluded that there is an influence between advertising expenses and room sales cost of rooms on room revenues both partially and simultaneously. Thus, the hotel is expected to pay more attention to advertising spending and ensure that the room price is appropriate because it affects the room revenue obtained by the hotel.
Analysis of Transfer Pricing Method Determination in Transfer Pricing Documentation Practice at PT ABC Denpasar N K Suandari; N S Hardika; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 1 (2019): April 2019
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v2i1.1302

Abstract

PT ABC conducts an affiliated transaction with PT KLM and fulfills one of the conditions which require holding and storing transfer pricing documents in accordance with PMK No. 213 / PKM.03 / 2016. In carrying out its obligations, the first thing that PT ABC must do is to determine the transfer price method and PT ABC have to know the documents that need to be prepared in fulfilling its tax obligations. This study is intended to analyze the determination of transfer pricing method in the practice of transfer pricing at PT ABC and to find out the documents that should be prepared by PT ABC in the practice. The data used in this study are primary data obtained from interviews and secondary data obtained through documentation. The analysis technique used in this study is qualitative descriptive. Based on the results of the study, the transfer pricing method that suits with the condition of PT ABC is Comparable Uncontrolled Price/CUP. Documents that should be prepared by PT ABC are local documents.
The Compilation of Competitive Strategy with SWOT Analysis Approach at Bali Tropic Resort & Spa Ni Putu Chintya Kumala Dewi; I P M Astawa; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2421

Abstract

This study aims to determine the competitive strategy adopted the Bali Tropic Resort & Spa. The subjects in this study were 14 department head managers. This research was tested using a SWOT analysis, namely by identifying various internal and external factors of the company. The analysis of internal factors (strengths and weaknesses) and external factors (opportunities and threats) which were then formulated in the SWOT Diagram and SWOT Matrix. From the results of the analysis on the SWOT diagram, it appears that the position of the Bali Tropic Resort & Spa is located in Quadrant I, which shows that Bali Tropic Resort & Spa faces several opportunities and has various forces that drive these opportunities and it is recommended to carry out the SO strategy by taking advantage of opportunities. Based on the SWOT matrix, the SO strategy that companies can implement is to take advantage of increasingly sophisticated technological developments to facilitate promotional activities and make packages that attract guests' attention.
Analysis of Service Quality Improvement Using the Six Sigma Method in the Hotel Four Seasons Resort at Jimbaran Bay P W Y Kencana; I P M Astawa; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 2 (2020): October 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v3i2.2123

Abstract

The purpose of this research is to determine the level of service quality applied at the Four Seasons Resort Hotel at Jimbaran Bay with the Six Sigma method. This research applies Six Sigma as a method to improve the quality of services of the Four Seasons Resort Hotel at Jimbaran Bay, specifically to meet customer expectations so that customers feel satisfied with the services provided. The results showed that the Four Seasons Resort Hotel at Jimbaran Bay had a DPMO value of 201.944, if converted it showed a Six Sigma value of 2,34 on a satisfaction target of 5 or very satisfied. Based on the Fishbone diagram, the order of problems that dominates must be resolved is the evaluation of services and facilities, standardization of time or improvement of administrative procedures, and allocation of vacant room items.
Pengembangan Bahan Ajar Matematika Bisnis Berbasis Komputer Untuk Mahasiswa Jurusan Akuntansi Politeknik Negeri Bali I Made Wijana; Anak Agung Putri Suardani; I Gede Made Karma
Epigram Vol 16 No 2 (2019)
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.589 KB) | DOI: 10.32722/epi.v16i2.1971

Abstract

This research aims to produce prototype of computer-based business mathematics teaching materials to improve student achievement of Accounting Department, Politeknik Negeri Bali (PNB). In this research, to reach the target of teaching materials of computer-based business mathematics, the development using Borg and Gall method with some modifications into five steps: needs analysis and curriculum majoring in accounting, initial product development, education expert validation, small group trial , and large group trials. Trial of small group and large group by involving first semester student of Diploma IV Managerial Accounting Study Program, Accounting Department, PNB. Based on curriculum analysis and needs analysis, teaching materials are developed in the form of modules with Microsoft Excel application and the result of the initial product are five modules with topics of Formula, Linear and Non Linear Functions, Interest Calculation, Annuity, and Linear Programming. Education expert validation using five aspects resulted in an average score of 4.13 (good). Trial of the teaching materials by measuring student perceptions using three aspects for small groups resulted in an average score of 3.81 (good) and for large groups resulted in an average score of 4.23 (good). Furthermore, results of evaluation in large groups indicate a significant increase in mean of student scores from before and after using computer-based Business Mathematics teaching materials 
Pengaruh Kebijakan Ekonomi Berbasis Insentif Pajak Dan Sistem Administrasi Pajak Modern Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kota Denpasar Pada Masa Pandemi Gede Agus Dody Aryawan; I Wayan Karmana, S.E., M.M. wayan; I Made Wijana
JURNAL PAJAK INDONESIA Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i1.1518

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Kebijakan Ekonomi Berbasis Insentif Pajak dan Sistem Administrasi Pajak Modern melalui e-registration, e-filing, e-billing dan e-reporting insentif covid-19 terhadap Kepatuhan Wajib Pajak UMKM di Kota Denpasar pada Masa Pandemi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak UMKM di Kota Denpasar. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa Kebijakan Ekonomi Berbasis Insentif Pajak dan Sistem Administrasi Pajak Modern dengan penerapan e-filing, e-billing, e-reporting insentif covid-19 berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak UMKM. Sementara penerapan e-registration tidak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM.
The Influence of Implementation of E-Samsat and Tax Relief on the Motor Vehicle Taxpayer Compliance in Gianyar Regency during the Pandemic Covid-19 Ni Made Dita Puspitari; Nyoman Sentosa Hardika; I M Wijana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 1 (2022): April 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.309 KB) | DOI: 10.31940/jasafint.v5i1.28-33

Abstract

The aim of this research is to examine the implementation of e-samsat and tax relief on the motor vehicle taxpayer compliance in Gianyar Regency during the pandemic covid-19. This research used questionnaires method to collect the primer data. The questionnaires were distributed in Gianyar Samsat Office, in the form of 100 samples of motor vehicle taxpayers by using Slovin’s formula. The accidental sampling technique was applied to collect the samples. This research used statistical tests which are validity test, reliability test and normality test. Multiple linear regression technique was applied in this research as well as hypothetical test in the form of t and F. The finding indicated that the implementation of e-samsat and tax relief gave a positive and significant impact on motor vehicle taxpayer compliance. The implementation of e-samsat and the provision of motor vehicle tax relief will be able to increase the compliance of motorized vehicle taxpayers. Further researchers can expand the research variables in order to describe the research object completely.
THE EFFECT OF TAXPAYER UNDERSTANDING AND USE OF E-FILING ON TAXPAYER COMPLIANCE WITH TAX VOLUNTEER AS MODERATING VARIABLE Nyoman Sentosa Hardika; I Kadek Jesta Askara; I Made Wijana
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.944 KB) | DOI: 10.25105/jipak.v17i1.10147

Abstract

The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between understanding of taxpayers on taxpayer compliance. Tax Volunteer can strengthen the relationship between e-filing on taxpayer compliance.
Co-Authors Anak Agung Putri Suardani Anak Agung Putri Suardani Anak Agung Putri Suardani Cening Ardina Gede Agus Dody Aryawan Hardika, N S I Gede Made Karma I Kadek Jesta Askara I N Subratha I Putu Mertha Astawa I Wayan Karmana, S.E., M.M. wayan IGA Kade Amanda Githayoni K W Angga N K Suandari Ni Made Dita Puspitari Ni Putu Chintya Kumala Dewi P W Y Kencana