Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

4.547

P-Index

This Author published in this journals

All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana International Research Journal of Management, IT & Social Sciences WIDYA MANAJEMEN Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Jurnal Pengabdian kepada Masyarakat Nusantara COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Akademisi International Journal of Educational Research Excellence (IJERE) Hita Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Dharma Bhakti

I Made Endra Lesmana Putra

Universitas Hindu Indonesia

Author-ID : 2941113

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 31 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4

Style of leadership and organizational culture as moderator of influence of competence and internal control system towards report quality Putra, I Made Endra Lesmana; Rasmini, Ni Ketut
International Research Journal of Management, IT & Social Sciences Vol 5 No 3: May 2018
Publisher : IJCU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21744/irjmis.v5i3.664

The study was intended to obtain an empirical evidence of competence influence of Human Resources and Internal Control System on quality of Local Government Financial Statements (LKPD) with leadership style and organizational culture as moderating variables. There was 39 local structure organization in Denpasar city became a research population. Data were collected through survey method and questionnaire technique. The sample was taken using the non-probability method and purposive sampling technique. There were 152 respondents. Data analysis is used Moderated Regression Analysis (MRA).The result was obtained that the leadership style weakens the influence of human resource competence on LKPD quality in Denpasar. Organizational culture strengthens the influence of human resources competencies in LKPD Denpasar. The leadership style did not moderate the influence of Internal Control System on LKPD quality in Denpasar. Organizational culture strengthens the influence of internal control system on quality in LKPD Denpasar.

FILOSOFI "TRI KAYA PARISUDHA" DALAM PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WP ORANG PRIBADI UMKM DAN PEKERJAAN BEBAS Ni Putu Ayu Siska Wulantari; I Made Endra Lesmana Putra; Luh Putu Virra Indah Perdanawati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.10.NO.02.TAHUN. 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Corona Virus Desease impacts all sectors and all levels of society without exception. This also has an impact on State revenues. As we know, the government enforces a Self Assessment System in its tax collection. The weakness of the self assessment system is that the taxpayer calculates, pays and reports taxes, in practice it is difficult to run as expected or even misused. The purpose of this study is to prove empirically that Tri Kaya Parisudha as a moderator of the influence of the Self Assessment System on the compliance of individual taxpayers who carry out business activities and independent work in Bali Province. Collecting data in this study using a questionnaire. The analysis technique used in this research is descriptive statistics and hypothesis testing using moderate regression analysis techniques. The conclusion of this study is that Tri Kaya parisudha does not moderate the effect of the implementation of self-assessment system on taxpayer compliance. Thinking and doing good during a pandemic cannot be used as a reference to make taxpayers obey. The difficulty of the community's economy can be a contributing factor. They tend to fulfill their basic needs first, then later they will be used to fulfill their tax obligations

Pengaruh ROA dan DER Dimoderasi oleh Kepemilikan Manajerial Terhadap Nilai Perusahaan Yura Karlinda Wiasa Putri; I Made Endra Lesmana Putra
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 11 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Firm value is an important concept for investors because it is a market measure of the firm's overall value. In this study, the purpose of this study is to examine the impact of ROA and DER on firm value, with management ownership as a moderating variable. Firm value is the dependent variable which is measured using Tobin's Q. In this study, the analytical technique used is moderated regression analysis. The test results, the first ROA has a large and good impact on the value of the consumption sector company, while the second managerial ownership cannot moderate the impact of ROA on the company value, the third DER has a large and good impact on the consumption sector company value. and fourth, managerial ownership strengthens the effect of DER on firm value. The limitation of this study lies in the classification of the sample which only uses the consumption sector for the period 2018 – 2020 as a result, the results of the study cannot be generalized to see the effect of the variables used on manufacturing companies as a whole.

Analisis Tingkat Kepuasan Masyarakat terhadap Penerapan Blue Sistem pada Pelayanan Pengujian Kendaraan Bermotor di Kota Denpasar I Made Endra Lesmana Putra; Gede Agus Dian Maha Yoga
Widya Manajemen Vol 4 No 1 (2022): Widya Manajemen
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyamanajemen.v4i1.2157

This study was conducted with the aim of evaluating the level of public satisfaction with the implementation of the vehicle test book public service by obtaining Evidence of Passing the Electronic Test as a substitute for the vehicle test book at the motor vehicle testing, Denpasar City transportation service. There are two variables used, namely the level of conformity of service expectations and the level of conformity of service performance. The servqual dimension used to assess customer satisfaction consists of tangible (tangible), reliability (reliability), responsiveness (responsiveness), assurance (certainty), and empathy (empathy). The results showed the average satisfaction of tangible dimensions (86.86), reliability (81.62), responsiveness (85.94), assurance (82.17), and empathy (86.73). The comparison between the level of conformity of expectations with the suitability of performance is 84.66 points which can be interpreted as "appropriate". In general, it can be concluded that the community is satisfied with the conformity of expectations and performance of BLUE services applied at the motor vehicle testing of the Denpasar city transportation service.

ANALISIS EFEKTIVITAS PELAKSANAAN PEMUNGUTAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KOTA DENPASAR I Made Endra Lesmana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 1 No 2 (2019): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Regional Regulation number 20 of 2011 concerning vehicle levies requires every vehicle operating in general to be roadworthy in order to provide a sense of security and comfort for the community. This levy is borne by the community because in the current era of regional autonomy, the regions are given greater authority to regulate and manage their own households as stipulated in Law No.23 of 2014 concerning Regional Government. The purpose of this study was to test the effectiveness of collecting motor vehicle test fees in the city of Denpasar from 2015-2018.The results of the study show that from 2015 to 2018 the realization of levies collection of vehicle testing always exceeds the budget target with a percentage above 100% which is very effective even though the achievement is still fluctuating up and down because the number of vehicles decreases and regulations change, but on average collection of motorized vehicle testing fees still shows very effective.

PENGARUH PENERAPAN SELF ASSESSMENT SYSTEM TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN USAHA DAN PEKERJAAN BEBAS (STUDI EMPIRIS TERHADAP WAJIB PAJAK ORANG PRIBADI DI KOTA DENPASAR) Ni Putu Ayu Siska Wulantari; I Made Endra Lesmana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 2 No 2 (2020): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v2i2.854

Tax reforms that include efforts to improve the taxation system and mechanism, including a tax payment and reporting system that fully authorizes the Taxpayer to determine, calculate and report the amount of tax owed annually in accordance with the provisions of existing taxation laws, which known as the self assessment system. The purpose of this study is to prove empirically that the application of the Self Assessment System affects the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar. Researchers use Regression Analysis as a method of data analysis, data collection is done by observation, interviews, literature studies, and questionnaires. The initial stage in the analysis is to test the validity and reliability of research instruments. The results showed that the application of the self assessment system had a positive effect on the compliance of individual taxpayers who carry out business activities and free work in the city of Denpasar.

PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT Ni Luh Putu Listya Sari; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1822

This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment.

Pengaruh Ketaatan Aturan Akuntansi, Kompetensi SDM, Efektivitas Pengendalian Internal dan Good Corporate Governance Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada LPD Se-Kecamatan Kediri, Tabanan Ni Putu Nensy Aryanti Rahayu; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2565

The purpose of this study is to find out the influence of compliance with accounting rules, human resources competence, effectiveness of internal control, and good corporate governance against the tendency of accounting fraud (fraud) in LPD Se-Subdistrict KediriTabanan. This research was conducted in all LPD Se-Subdistrict of Tabanan Regency which is still active with a population of 21 LPD with the number of LPD employees 159 people. The research sample is determined by the purposive sampling method, which is a certain criterion, then the number of samples becomes 63 respondents. The data collection technique using questionnaires was then performed multiple liner regression analysis. The results of this study found that the Observance of Accounting Rules affects the tendency of Accounting fraud (fraud). HR competence has no effect on the tendency of Accounting fraud (fraud). The effectiveness of Internal Control affects the tendency of Accounting fraud (fraud). Good Corporate Governance affects the tendency of Accounting fraud (fraud). The advice given is expected to help the Village Credit Institute (LPD) in Kediri sub-district, Tabanan in reducing the tendency of Accounting fraud (fraud) especially in LPD employees.

PENGARUH KOMPETENSI, SPI, MORALITAS DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN PENGELOLAAN DANA DESA Ni Kadek Purnama Dewi; Sang Ayu Putu Arie Indraswarawati; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2762

This survey aim to find of impact Competence of Village Officials, Internal Control System, Individual Morality and Whistleblowng System on Prevention of Fraud in Village Fund Managemen (Empirical Study in Villages in North Denpasar Subdistrict). The populationwere all 8 villages, amounting 142 persons. The study sample was decided use purposive sampling which is a certain criterion then the number of samples became 64 respondents. The data collection technique using questionnaires is then performed analysis multiple linier regression. From the yield of this survey, competence village officials, internal control system have not significant impact fraud prevention. But the morality individuals, whistleblowingi system have a positive impact fraud prevention.

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Desa Nyalian Kecamatan Banjarangkan Kabupaten Klungkung I Wayan Sukayasa; I Putu Fery Karyada; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2918

This study focuses on the accountability system which is the most important aspect in managing village fund allocations that function as democratic control in preventing corruption and abuse of authority in the administration of village government. The justification for this study was to conclude the responsibility of town store designation the board in Nyalian Village, Banjarangkan District, Klungkung Regency.Based on the signs of town monetary administration, this study utilizes a subjective distinct examination procedure technique. Data collection techniques used interviews with the village apparatus and BPD as community representatives from each official banjar, documentation and triangulation. The analysis technique used is data decrease, information show and end drawing.The consequences of this review, the Nyalian Village Government has carried out responsibility in dealing with the designation of town assets from the arranging stage to responsibility, but at the accountability stage it has not been fully carried out this is because until January 31, 2022 there has been no delivery to the public through information media as stipulated in the Ministerial Regulation in State of the Republic of Indonesia number 113 of 2014 concerning village financial management

Co-Authors Artini, Ni Putu Septa Astawa, Putu Putra Cokorda Gde Bayu Putra Diputra, Gde Indra Surya Eka Cahyadi, I Wayan Agus Gede Agus Dian Maha Yoga I Dewa Gede Agung Krisna Bayu I Dewa Gede Yoga Sedana I Gede Aryana Mahayasa I Putu Fery Karyada I Putu Fery Karyada I Putu Putra Astawa I WAYAN SUDIANA Ida Ayu Widiastuti Indraswarawati, S.A.P. Arie Indraswarawati, Sang Ayu Putu Arie Juliyanti, Ni Luh Putu Kadek Lisa Komang Diah Ayu Parwati Komang Indra Apsaridewi Kusumawati, Ni Putu Ayu Luh Putu Virra Indah Perdanawati Made Gede Arthadana Mertayasa, I Gusti Agung Kadek Rai Ni Kadek Finny Asnitasari Ni Kadek Indah Yunia Sari Ni Kadek Purnama Dewi Ni Kadek Puspita Dewi Ni Ketut Budi Ayu Ni Ketut Muliati Ni Ketut Rasmini Ni Komang Sumadi Ni Luh Putu Listya Sari Ni Nyoman Sri Winarti Ni Putu Ayu Siska Wulantari Ni Putu Diah Utari Ni Putu Nensy Aryanti Rahayu Ni Putu Suwardhani Ni Putu Trisna Windika Pratiwi NI WAYAN YUNIASIH Pramesty, Gusti Ayu Agung Pradnya Pramuki, Ni Made Wisni Arie Putra, I Putu Deddy Samtika Putu Atim Purwaningrat Samtika Putra, I Putu Deddy Sang Ayu Putu Arie Indraswarawati Suka Yasa, I Wayan Wijayanta Putra, Putu Yudha Yura Karlinda Wiasa Putri

Title

Found 31 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 31 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 31 Documents
Search