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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Ecotrophic, Journal of Environmental Science Jurnal Kajian Bali JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi International Journal of Social Science and Business International Journal of Supply Chain Management Restorica: Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi To Maega: Jurnal Pengabdian Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Multidisiplin Sahombu Jurnal Pengabdian Kepada Masyarakat SEWAGATI Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Innovative and Creativity Jurnal Akademi Akuntansi Indonesia Padang Open Access DRIVERset
I Nyoman Sunarta
Universitas Pendidikan Nasional
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Pengaruh Penggunaan E-Money Sebagai Alat Pembayaran Terhadap Kepuasan Pengguna Tol Bali Mandara Pramudya, Made Reynaldo; I Nyoman Sunarta; Desak Made Febri Purnama Sari; Ketut Tanti Kustina; Putu Budi Arnaya
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.3120

Abstract

Penggunaan e-money sebagai instrumen pembayaran pada jalan tol merupakan bagian dari upaya digitalisasi layanan publik untuk meningkatkan kecepatan transaksi dan kenyamanan pengguna. Penelitian ini bertujuan menganalisis pengaruh kualitas produk, kemudahan penggunaan, dan kualitas layanan e-money BRIZZI terhadap kepuasan pengguna Tol Bali Mandara. Penelitian menggunakan pendekatan kuantitatif dengan desain explanatory, melibatkan 105 responden yang dipilih melalui teknik purposive sampling. Data diperoleh melalui penyebaran kuesioner online dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa seluruh variabel independen berpengaruh positif dan signifikan terhadap kepuasan pengguna. Kualitas produk memiliki pengaruh terbesar, ditunjukkan oleh stabilitas sistem, kecepatan transaksi, serta keandalan kartu BRIZZI dalam proses tapping di gerbang tol. Kemudahan penggunaan juga terbukti meningkatkan kepuasan melalui kemudahan akses, proses top up yang sederhana, dan kenyamanan saat bertransaksi. Selain itu, kualitas layanan memberikan kontribusi signifikan melalui keandalan perangkat, kesiapan petugas, dan dukungan layanan ketika terjadi gangguan. Secara keseluruhan, penggunaan e-money BRIZZI dinilai efektif dalam meningkatkan pengalaman bertransaksi di Tol Bali Mandara.
Selecting the Sustainable Tourist Market for Bali Based on Carbon Footprint Anom Hery Suasapha; I Wayan Suardana; Putu Sucita Yanthy; I Nyoman Sunarta; Anderson Ngelambong
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 1 (2025): New Dimensions of Bali Tourism
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i01.p05

Abstract

This article investigates the carbon footprints of tourists from various countries to inform Bali's sustainable tourism strategy, especially its environmental sustainability. Analysing data from the top 20 tourist-generating countries, the research employs a carbon footprint calculator to assess emissions associated with their flights. The findings categorise these countries into three groups based on their carbon emissions: low, medium, and high-carbon footprint markets. Countries with lower carbon footprints, particularly Southeast Asian ones, should be prioritised as target markets to promote sustainable tourism in Bali. Conversely, tourists from medium and high-carbon-footprint countries should be considered the less-preferred tourist market, and their number should be reduced through demarketing strategies. The article concludes with managerial implications and highlights research limitations, emphasising the need for ongoing efforts in sustainable tourism management.
Resilience in Bali's Accommodation Businesses Amidst COVID-19 Pandemic: A Survival Analysis Ni Made Inna Dariwardani; I Wayan Suardana; I Nyoman Sunarta; I Gusti Putu Bagus Sasrawan Mananda; Ignatius Cahyanto
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 15 No. 1 (2025): New Dimensions of Bali Tourism
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2025.v15.i01.p07

Abstract

This study aims to estimate the survival rate of the accommodation industry in Bali during the COVID-19 pandemic crisis using a dataset comprising 3,378 accommodations in Bali. Two distinct survival analysis methodologies were employed: the Kaplan-Meier and log-rank tests. This study will also employ a qualitative analysis to examine the cultural characteristics of accommodation business resilience in Bali. Based on the patterns revealed in this research, hotels in operation for the last 10 years will have a 70% survival rate, in contrast with hotels in operation for over 40 years which have a 25% survival rate. This is especially the case of hotels that remain in operation during the COVID-19 pandemic. The initial 15-year period of business operations is identified as a critical juncture. Moreover, a notable discrepancies in survival rates was found across groups defined by specific variables, including the number of rooms, business scale, business typology, and location. Local culture is also discovered to be a crucial factor that enhances business adaptability and community ties, providing resilience.
Persepsi Keadilan Pajak sebagai Faktor Moderasi antara Persepsi Tarif Final dan Minat Membayar Pajak UMKM I Nyoman Sunarta; Komang Trisna Ning Padmawati
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5516

Abstract

This study addresses the perception of final tax rates and tax fairness as factors influencing MSMEs' willingness to pay taxes. The purpose is to empirically examine the moderating role of tax fairness perception on the relationship between final tax rate perception and tax payment intention. Using a quantitative correlational descriptive approach, data were collected from 355 purposively sampled active university students in Central Java Indonesia. A validated Likert scale questionnaire was employed, and data were analyzed with descriptive statistics and multiple linear regression utilizing SEM-PLS. Results show that perception of the final tax rate positively and significantly influences tax payment intention. However, tax fairness perception did not significantly moderate this relationship. These findings highlight the important role of tax rate perception in encouraging compliance but suggest further investigation into tax fairness as a moderating factor. The study concludes that simple, transparent, and preferential tax rate policies increase MSMEs’ willingness to pay taxes. Further research is recommended with mixed methods and broader samples. Governments are encouraged to enhance transparency, fairness, and simplicity in tax policies to improve voluntary compliance.
Farmer Perspectives on Sustainable Urban Farming Tourism: A Case Study of Bali's Subak Lestari Program Ni Wayan Purnami Rusadi; I Gde Pitana; I Nyoman Sunarta; I Nyoman Sukma Arida
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 14 No. 1 (2024): Articulating Identity
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2024.v14.i01.p05

Abstract

Bali's economic landscape, intricately interwoven with tourism, integrates cultural-urban agriculture via the Subak system. Subak is an organization owned by the farmers in Bali that specifically regulates water management. The government has selected several Subak in urban area to become dynamic agricultural centers named Subak Lestari. The research explores farmer perspectives on urban agriculture tourism and offering insights for future sustainable urban agriculture and cultural tourism. This qualitative study is involving 23 farmers of Subak Lestari management and reflecting scores in technical (4.01), socio-cultural (3.87), economic (4.29), and environmental (4.32) aspects. These assessments underscore confidence in Subak Lestari's potential to catalyze a development in tourism-centric urban agriculture. Farmers seriously support positions of Subak Lestari as a potent force in reshaping urban agriculture. The study advocates for stakeholders to foster a sustainable fusion of traditional agriculture and tourism to safeguard agricultural spaces and ensuring urban farmers existence.
Unveiling Potentials and Overcoming Obstacles: Exploring the Feasibility of Green-Hybrid Conference Management Post-Covid-19 in Bali Diah Permana Tirtawati; I Nyoman Sunarta; I Gusti Putu Bagus Sasrawan Mananda; Agung Suryawan Wiranatha
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 14 No. 1 (2024): Articulating Identity
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2024.v14.i01.p06

Abstract

Over the past four decades, Bali has emerged as a leading MICE (Meetings, Incentives, Conferences, Exhibitions) tourism destination. This study examines the feasibility of organizing green-hybrid conferences in Bali post Covid-19, focusing on identifying key potentials and obstacles for effective management. Employing qualitative methods, utilizing interviews and document analysis, the research assesses infrastructure, human resources, and logistical aspects relevant to hosting such conferences. Bali demonstrates adequate infrastructure and human resources but encounters challenges like technological limitations and logistical dependence. These findings shed light on the complexities of implementing green-hybrid conference management post-pandemic. The study’s limitation lies in its focuses solely on Bali, thus potentially limiting generalizability. Nonetheless, it emphasizes collaborative stakeholder efforts and sustainable practices integration in conference management. It highlights the importance of investing in technology and local capacity building to improve feasibility. Future research could explore other destinations’ experiences regarding long term economic and environmental impacts of green-hybrid conference initiatives.
Intervensi Kebudayaan Lokal melalui Keterlibatan Pecalang dalam Mempengaruhi Penerapan Protokol Kesehatan CHSE terhadap Loyalitas Wisatawan ke Desa Budaya Kertalangu Denpasar I Made Trisna Semara; I Nyoman Sunarta; I Made Sudjana
Jurnal Kajian Bali (Journal of Bali Studies) Vol. 12 No. 2 (2022): Volume 12 No 2 Oktober 2022
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JKB.2022.v12.i02.p09

Abstract

Applying the CHSE (Cleanliness, Health, Safety, Environment Sustainability) health protocol is a new practice that initially received a light rejection from the community, including when visiting tourist attractions during the pandemic Covid-19. This article aims to identify the application of CHSE, identify the effect of its application on tourist loyalty and identify local cultural interventions through the involvement of customary village security guard of ‘pecalang’ on the effect of the application of CHSE on tourist loyalty. This article used a quantitative approach, with data analysis techniques using quantitative descriptive and Partial Least Square (PLS) analysis. The results showed that the implementation of CHSE was carried out well, with an average rating of 4.09 (good), and had a positive and significant effect on tourist loyalty. The involvement of ‘pecalang’ certainly contributes to the implementation of CHSE in tourist attractions, but the uncontrolled involvement of ‘pecalang’ can reduce tourist loyalty.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Ni Putu Indri Oktuviani; I Nyoman Sunarta; I Nyoman Gede Arya Diatmika; Made Ratih Nurmalasari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6595

Abstract

Nilai perusahaan menunjukkan pandangan pasar terhadap kinerja serta prospek perusahaan. Penurunan harga saham di sektor perindustrian menggambarkan tidak stabilnya nilai perusahaan yang dipengaruhi oleh kondisi keuangan internal. Studi ini bertujuan menguji dampak leverage dan kepemilikan manajerial pada nilai perusahaan dengan ukuran perusahaan sebagai variable moderasi pada emiten sektor perindustrian yang ada di BEI periode 2021–2024. Jenis studi ini ialah studi kuantitatif dengan populasi banyaknya 65 emiten dan sample banyaknya 21 emiten dengan jumlah amatan banyaknya 84. Analisa data memakai analisa statistik deskriptif, uji asumsi klasik, serta regresi data panel dengan pendekatan Model CEM, FEM, serta REM yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Selanjutnya dilakukan uji F, uji R², uji t, serta analisa MRA. Pengujian dilaksanakan memakai E-Views 13. Temuan studi memperlihatkan bahwa leverage dan kepemilikan manajerial tidak ada pengaruh pada nilai perusahaan serta ukuran perusahaan tidak bisa memoderasi hubungan keduanya. Temuan ini memberi implikasinya untuk manajemen serta stakeholders saat mengambil keputusan pendanaan dan investasi.
Cloud Accounting Utilisation and SME Performance in Bali, Indonesia: An Integrated TAM, IS Success, and Contingency Theory Perspective I Nyoman Sunarta; Partiwi Dwi Astuti; I Made Sudiksa; Ni Kadek Trisnadewi
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v7i1.2076

Abstract

This study examines how cloud accounting utilisation improves the performance of small and medium-sized enterprises (SMEs) in Bali, Indonesia, by integrating the Technology Acceptance Model (TAM), the DeLone and McLean Information Systems Success Model, and contingency theory. Prior studies have generally examined cloud accounting adoption or business performance separately, leaving limited evidence on how technology acceptance and information-system quality jointly explain cloud accounting use and its performance consequences in emerging-economy SMEs. Using a quantitative survey of 198 SMEs and Partial Least Squares Structural Equation Modelling (PLS-SEM) with WarpPLS 8.0, this study tests the effects of perceived usefulness, perceived ease of use, information quality, system quality, and service quality on cloud accounting utilisation and subsequently on SME performance. The results show that all five antecedents positively and significantly influence cloud accounting utilisation, with system quality and perceived usefulness showing the strongest effects. Cloud accounting utilisation also has a strong positive effect on SME performance. The model explains 78% of the variance in cloud accounting utilisation and 59% of the variance in SME performance. The study contributes by showing that TAM explains user acceptance, the IS Success Model explains system-related drivers, and contingency theory clarifies why cloud accounting creates performance value in a competitive SME context. Practically, SME managers, software vendors, and policymakers should prioritise reliable systems, clear user benefits, responsive support, and digital accounting capability-building. The study is limited by its cross-sectional and self-reported design, suggesting the need for future longitudinal and multi-region research.
Dampak Pengungkapan CSR dan Reputasi Perusahaan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Iftitahul Izza; I Nyoman Sunarta; I G. A. Desy Arlita; Putu Pande R. Aprilyani Dewi
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/1zzj9r84

Abstract

Penelitian ini mengkaji pengaruh pengungkapan Corporate Social Responsibility (CSR) dan reputasi perusahaan terhadap nilai perusahaan dengan Good Corporate Governance (GCG) sebagai variabel moderasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Data sekunder diperoleh dari laporan tahunan dan laporan keberlanjutan 31 perusahaan perbankan (124 observasi) yang dipilih dengan metode purposive sampling. Analisis dilakukan menggunakan regresi moderasi disertai uji asumsi klasik, uji t, dan uji F. Hasil penelitian menunjukkan bahwa pengungkapan CSR dan reputasi perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara GCG memperkuat pengaruh keduanya terhadap nilai perusahaan. Temuan ini menegaskan pentingnya integrasi CSR, reputasi yang baik, dan penerapan GCG untuk meningkatkan kepercayaan investor dan nilai perusahaan perbankan.
Co-Authors Anak Agung Putu Agung Suryawan Wiranatha Anderson Ngelambong Anom Hery Suasapha Ayu Trisnadewi, Ni Kadek Desak Made Febri Purnama Sari Dewiningrat, Ayu Indira Dhea Fitrisia Diah Permana Tirtawati Dian Pramita Sugiarti Gede Humaswara Prathama Gusi Putu Lestara Permana I Dewa Ketut Gede Prabawa I G. A. Desy Arlita I Gde Pitana, I Gde I Gede K. Ananta Yoga I Gusti Putu Bagus Sasrawan Mananda I Ketut Purwata I Made Budiarsa I Made Pinka Dwipayana I Made Sudiksa I Made Suidarma I Nyoman Arta Yasa I Nyoman Gede Arya Diatmika I Nyoman Sukma Arida I Wayan Suardana Ida Ketut Kusumawijaya Iftitahul Izza Ignatius Cahyanto IPG ARDHANA Kadek Dinda Ayu Puspawangi Kadek Linda Kusnita Ketut Riris Pundarini Dewi Ketut Tanti Kustina Komang Trisna Ning Padmawati Made Ratih Nurmalasari Ni Kadek Trisnadewi Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Made Inna Dariwardani Ni Putu Budiadnyani Ni Putu Indri Oktuviani Ni Putu Nina Eka Lestari Ni Wayan Lasmi Ni Wayan Purnami Rusadi Partiwi Dwi Astuti Pramudya, Made Reynaldo Putu Budi Arnaya PUTU IKA WAHYUNI Putu Pande R. Aprilyani Dewi Putu Putri Prawitasari Putu Sucita Yanthy SATRIYAS ILYAS Semara, I Made Trisna Sudjana, I Made Syech Idrus Tifanny Marchshanda Warsito Kawedar