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Journal : Journal of Applied Management Studies

PENGARUH KEADILAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK DAN KONSULTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO KECIL MENENGAH PADA KANTOR PELAYANAN PAJAK PRATAMA DENPASAR BARAT Desak Nyoman Widiasih; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 1 (2019): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.816 KB) | DOI: 10.51713/jamms.v1i1.4

Abstract

Taxpayer compliance is an important issue of concern for developing and developed countries. The issue of taxpayer compliance is closely related to tax revenue. Non-compliant taxpayers will cause a desire to avoid, evade, smuggle and neglect tax, which will cause tax revenues to be reduced. This research was conducted to determine tax fairness, tax knowledge, tax sanctions and the role of tax consultants on tax compliance for micro small and medium enterprises in KPP. Pratama West Denpasar. This research is a quantitative research. The population in this study is the taxpayers of micro small and medium enterprises registered at the Tax Office. Pratama West Denpasar. The sample was determined using the Sample Random Sampling method with 120 micro and small businesses. Data collection techniques are carried out by distributing questionnaires to taxpayers. The model used is multiple linear regression. The results of this study are tax justice, tax knowledge, tax sanctions and the role of tax consultants have a significant positive effect on the level of tax compliance of micro small and medium enterprises.Keywords: tax justice, tax knowledge, tax sanctions, role of tax consultants, taxpayer compliance.
FEASIBILITY STUDY PEMBANGUNAN HOTEL DI DESA KUTUH, KECAMATAN KUTA SELATAN, KABUPATEN BADUNG Ida Ayu Eka Pramita; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 1 (2019): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (417.511 KB) | DOI: 10.51713/jamms.v1i1.11

Abstract

The Badung Regency Government plans to build a Starred Hotel on land owned by Kutat Adat Village, on the grounds that tourism in the Kutuh Village is just developing. Desa Kutuh is expected to become an integrated Tourism Region through its natural charm and various Balinese Cultural attractions that are displayed. In connection with the plan, a feasibility study is needed for the investment in hotel construction in the village of Kutuh. There are seven aspects examined in this study, namely (1) Aspects of regional potential; (2) Legal aspects; (3) Market Aspects; (4) technical aspects; (5) Aspects of Human Resource Management; (5) Financial aspects. Data and information are collected through observation, interviews and documentation, then analyzed with descriptive and qualitative analysis techniques. The analysis shows that Kutuh Village has tourism and accommodation potential that is possible to be developed by building a Four Star hotel. Judging from the legal aspects of investment in hotel construction in the village of Kutuh, supported by the Law and Regional Government Regulation. The hotel that will be built has a market opportunity with medium competitiveness and medium category appeal, so it can be said to be feasible from the marketing aspect. The estimated investment needed is Rp161,874,034,000, - for a four-star hotel, the hotel must be managed by a professional, so that the right organizational structure is a functional organizational structure that is divided into departments. Based on the financial aspects of the construction of the Four Star Hotel, it is feasible to continue in Kutuh Village if the maximum is to use 50% debt, a 10-year tenor of 10% interest rate with a minimum hotel occupancy rate of 37% per year.
KINERJA YAYASAN MAHA BHOGA MARGA BERBASIS BALANCED SCORECARD: Studi pada Yayasan Maha Bhoga Marga I Made Dwi Semara Putra; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 2 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.64 KB) | DOI: 10.51713/jamms.v1i2.15

Abstract

Measurement performance of organization is the one of the most important thing for going concern of organization. In Non Government Organization to realize the vision and mission to achieve the organization’s goal is an achievement that can measure the success of the organization in evaluating the results of activities carried out by the organization compared to a predetermined benchmark. Balanced Scorecard is a measurement tool as a counterweight to the financial aspect and the non-financial aspects, such as customer / assisted satisfaction, internal business processes, learning and growth within the company. This study aims to analyze how Maha Bhoga Marga Foundation can meet, customer needs, business process interactions that need to be developed internally and how also with aspects of employee development in the learning process and growth and financial needs as a strategy to improve its performance. This research was conducted at Maha Bhoga Marga Foundation in Bali. The method used in this research is descriptive method by analyzing data from four perspectives: the customer perspective with customer satisfaction index and learning and growth with employee satisfaction index, internal business process perspective, financial perspective as measured by average comparation of revenue and expenses value. The results of the analysis show that the performance of Maha Bhoga Marga Foundation is categorized as Good. It is assessed from Balance Scorecard analysis which shows: 1) Service User's Perspective is in very good category, 2) Process Perspective The Internal, and 3) the Learning and Growth Perspective is in a good category, 4) Based on the average comparation of revenue and expenses vaalue achieved by Maha Bhoga marga Foundation, which decreased from the year during the period 2015-2017 shows the condition of Maha Bhoga Marga which have increased program are not following with increased income. This means the performance of the Financial Perspective of Maha Bhoga Marga Foundation sustainability is not good.
PENGARUH MANAJEMEN ASET TERHADAP OPTIMALISASI PEMANFAATAN ASET TETAP DI KABUPATEN KARANGASEM Mety Andriani Baitanu; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 2 No. 1 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.955 KB) | DOI: 10.51713/jamms.v2i1.22

Abstract

The purpose of this research is to analyze the effect of asset management on optimizing the utilization of fixed assets in Karangasem Regency. This research is an associative research, namely the causality relationship between asset inventory, asset valuation, asset control and control to the level of optimization of fixed assets (land and buildings) owned by Karangasem Regency government. Data collection methods used in this study are through questionnaires / questionnaires. The data analysis technique in this study was quantitative statistical analysis using multiple linear regression models that were completed with the SPSS (Statistical Package for the Social Science) for windows The results of hypothesis testing conducted using multiple linear regression models indicate that: 1). Asset inventory has a positive and significant effect on optimizing the management of fixed assets. 2). Asset valuation has a positive and significant effect on optimizing asset management and 3). Asset control and supervision has a positive and significant effect on optimizing the management of the Karangasem Regency Government assets which shows that any improvement in asset control and supervision will be followed by increased optimization of asset management still the Karangasem Regency government. The implications of this study are a) Asset Inventory has a positive and significant effect on Asset Optimization. This proves that with the implementation of the inventory includes data collection, codification / labeling, grouping and bookkeeping / good administration, it will provide an optimal utilization of assets. b) Asset Valuation has a positive and significant effect on Asset Optimization. Asset valuation conducted by an independent institution is needed by the local government of Karangasem Regency, where the results of this value will be used to determine the value of wealth and information for the application of prices for the assets to be sold. c) Asset Monitoring and Control has a positive and significant effect on Asset Optimization. Supervision and Control have been carried out well by the Karangasem Regency government through the development of the Asset Management Information System.
DETERMINASI PROFITABILITAS LPD DI KECAMATAN BEBANDEM I Nyoman Kasih; Ni Luh Putu Wiagustini
Journal of Applied Management Studies Vol. 1 No. 2 (2020): Journal of Applied Management Studies (JAMMS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.947 KB) | DOI: 10.51713/jamms.v1i2.28

Abstract

This research was conducted aiming to analyze the effect of Capital Adequacy Ratio (CAR), the amount of credit, and third party funds (DPK) on profitability in the LPD of Bebandem District. This research is an associative research, namely the causality relationship between CAR, the amount of credit, and third party funds on profitability. The data used in this study are secondary data in the form of CAR data, the amount of credit, and third party funds that can be obtained in the Karangasem Regency LPLPD. The data collection method used in this study is a non-participant observation method that is observing CAR data documents, the amount of credit, third party funds and profitability in LPD Bebandem District in 2016-2018. The data analysis technique in this study was quantitative statistical analysis using multiple linear regression models that were completed with the SPSS (Statistical Package for the Social Science) for windows The results of hypothesis testing conducted using multiple linear regression models indicate that: 1). CAR has a positive effect on profitability. 2). Credit has a positive effect on profitability. 3). DPK has a positive effect on profitability. The implications of this study are 1). CAR has a significant positive effect on profitability. This shows a fairly good financial performance on the part of the LPD. 2). Credit has a significant positive effect on profitability. Giving maximum credit to the community will be able to increase LPD income in Bebandem District. 3) DPK has a significant effect on profitability. The more funds that can be collected from the community, it will increase the ability of the LPD to extend credit to the public. With the increased ability to extend credit, LPD revenues will also increase. Therefore, the amount of third party funds raised by the LPD will determine the level of profitability
Co-Authors AAIN Marhaeni Alvita Chatarine Anak Agung Dewi Hendrayani Anak Agung Gde Putu Widanaputra Anak Agung Gede Jayanarendra Anak Agung Istri Ngurah Marhaeni Armen Armen BARRETO, Vital Nascimento Cindy Maharani Putri Delsy Setiawati Ratu Edo Denny Hermawan Desak Ketut Sintaasih Desak Nyoman Widiasih Dewi, Luh Gede Krisna Dewi, Made Pratiwi Eka Putri Suryantari Gusti Ayu Diah Akua Miyanti Gusti Ayu Ketut Chandni Dewi Henny Rahyuda Herbet Bastian I G A Komang Trisnayanti I Gede Cahyadi Putra I Gede Kajeng Baskara I Gede Riana I Gusti Bagus Wiksuana I Ketut Mustanda I Ketut Yadnyana I Made Dwi Semara Putra I Made Suadnyana I Nyoman Kasih I PUTU SUDANA I Putu Sudana I Wayan Juniastina Putra I Wayan Ramantha Ica Rika Candraningrat Ida Ayu Dinda Pryanka Maharani Ida Ayu Eka Pramita Ida Ayu Nyoman Saskara Ida Ayu Putu Megawati Ida Ayu Wiranthari Dwinanda Ida Bagus Anom Purbawangsa Ida Bagus Dananjaya Ida Bagus Panji Sedana Ida Bagus Pradnyana Manuaba IGN Narindra Mandala JOÃO AMARAL Ketut Sutrisna Dewi, Sayu Komang Nehru Utamayasa Luh Gede Meydianawathi Luh Gede Meydianawthi Luh Gede Sri Artini Luh Nyoman Fajar Nur Ayu Luh Putu Eka Oktaviantari Luh Putu Erma Liestyasih Luh Putu Sukma Wahyuni Pratiwi Madalena Maria Made Amanda Dewanti, Made Amanda Made Intan Berliana Lestari Dewi Magna Mayputra Sumadi Mety Andriani Baitanu Miguel de Araujo Miguel de Carvalho Soares Ni Kadek Alit Pradina Putri Ni Kadek Meida Tiasita Ni Kadek Rory Ari Pertiwi Ni Ketut Rasmini Ni Ketut Sukanti Ni Komang Ayu Ariani ni luh astrid mayangsari Ni Luh Putu Budi Agustini Ni Luh Putu Nia Anggraeni Ni Made Dila Yuniari Mastuti Ni Made Dwirawati Ni Nyoman Yuliarmi Ni Nyoman Yuni Juwitaristanty Ni Putu Alma Kalya Almira Ni Putu Ayu Darmayanti Ni Putu Devi Anggarini Ni Putu Eka Kherismawati Ni Putu Mirah Darmayanti Ni Putu Natalia Ni Putu Novianti Wira Adnyani Ni Putu Pertamawati, Ni Putu Ni Putu Yeni Astiti Ni Wayan Dian Irmayani Ni Wayan Yulia Krusita Nyoman Abundanti Nyoman Raynaldi Rizky Margana Putu Agus Dwipayadnya Putu Ayu Supriati Putu Eka Maharani Putu Ery Setiawan Rintohan Malau Septia Wulandari Suarka Srinandari, Putu Riska Yunita Sudarsana Arka Y. Yudha Dharma Putra Yohana Mutiara L. Situmeang