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Pengaruh Return, Pelatihan Pasar Modal dan Lingkungan Sosial Terhadap Keputusan Investasi Mahasiswa Di Pasar Modal: (Studi Pada Galeri Investasi Universitas Hindu Indonesia) Yoni, Ni Kadek; Putra, I Made Endra Lesmana
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/s1rcnp22

Abstract

Investment is an activity of placing funds in one or more types of assets over a certain period with the hope of obtaining income and/or increasing the value of the investment in the future. This research aims to determine the influence of Return, Capital Market Training and Social Environment on Student Investment Decisions in the Capital Market (Study at the Investment Gallery of the Indonesian Hindu University). The research uses quantitative methods. The population in this research is student who are members of the Indonesian Hindu University Investment Gallery with a total of 311 people. The number of samples in this study was 76 respondents who were determined using the Slovin formula and tested using multiple linear regression analysis techniques. The results of this research indicate that Return has no effect on students' investment decisions in the Capital Market. Capital Market Training has a positive and significant effect on students' investment decisions in the Capital Market. The Social Environment has a positive and significant influence on investment decisions in the Capital Market.
Analisis Tingkat Kepuasan UMKM Terhadap Penerapan Digital Payment Qris Pada Pelaku UMKM Bali Bangkit Di Kota Denpasar Kusumawati, Ni Putu Diah; Putra, I Made Endra Lesmana
Hita Akuntansi dan Keuangan Vol. 6 No. 3 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ax3ksk83

Abstract

The research aims to determine the level of satisfaction of MSMEs with the implementation of Qris digital payments among Bali Bangkit MSMEs in Denpasar City. Data collection use a preliminary survey method and distributing questionnaires to Bali Bangkit MSME owners in Denpasar City. The population in this research is all small and medium industries in Bali Bangkit Denpasar with a total of 72 Bali Bangkit MSMEs in Denpasar City. The sample was determined using a census technique where all members of the population were sampled so that the sample in this study were 72 Bali Bangkit MSMEs in Denpasar City. Data analysis was carried out by comparing the perception of user expectations with the performance of Qris digital payments as perceived by Bali Bangkit MSMEs in Denpasar City. Based on the results of the analysis, the conclusion of this research is that the user satisfaction index is 96.47%, which shows that the user satisfaction index is in the very satisfied criteria. Overall, users can be said to be very satisfied with using Qris.
Pengaruh Pemahaman Perpajakan, Efektivitas Layanan, Dan Sanksi Terhadap Kepatuhan Membayar Pajak Kendaraan Di Kabupaten Tabanan I Dewa Gede Nata Susila; Ni Komang Sumadi; I Made Endra Lesmana Putra
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/xx52wc76

Abstract

Taxes are a vital source of government revenue that support economic growth and development, both nationally and regionally. Motor vehicle tax, as part of regional taxation, significantly contributes to Regional Original Income (PAD), which is then allocated to finance development programs and public services. This study aims to analyze the effect of tax understanding, service effectiveness, and sanctions on motor vehicle taxpayer compliance. A quantitative approach was applied using a survey of 81 respondents selected through stratified random sampling based on the distribution of taxpayers across ten districts. Data were analyzed using multiple linear regression. Simultaneously, the three variables significantly affect taxpayer compliance. These results suggest that efforts to improve taxpayer compliance should emphasize tax education and enhancing service quality.
Crowdfunding, Digitalisasi dan E-Commerce dalam Upaya Pemberdayaan Ekonomi Berbasis Nilai Kearifan Lokal Bali Putra, I Made Endra Lesmana; Astawa, I Putu Putra; Premayani, Ni Wayan Wina
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 1 (2026): SENTRI : Jurnal Riset Ilmiah, Januari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i1.5454

Abstract

Digital transformation has become a major driver in the empowerment of the global economy, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. However, amid the rapid development of digital technology in Indonesia, the Hindu community still faces challenges in accessing digital markets and funding that is in line with their spiritual and social principles. This research aims to develop an e-commerce and crowdfunding based economy digitalization model that is integrated with Hindu values, especially Seva (social services), Punia (generosity), and artha_dharma (proper prosperity) to support the independence and economic welfare of Hindus in Indonesia. The results of the study show that digital platforms, if designed contextually, can be a strategic means in increasing market access, expanding funding, and strengthening the competitiveness of Hindu MSMEs. The integration of Seva and Punia principles not only strengthens the social legitimacy of digital economy practices, but also creates an ethical, inclusive, and sustainable business ecosystem. This research contributes to the development of a community economic model based on religious values in the digital era. The research data in this study was carried out by distributing research questionnaires to 165 MSMEs in Bali Province with predetermined sample criteria. This research was conducted using the survey method. All Exogenous variables consisting of Economic Digitalization, E-Commerce Use, Crowdfunding have been proven to have a positive and significant direct influence on the Endogenous Variables (Economic Empowerment). This shows that the influence of digitalization in increasing economic empowerment has been greatly felt by MSMEs, on the other hand, the application of E-Commerce in business development models, including marketing, also has a good impact on the empowerment of the MSME Economy, in addition to the Crowdfunding factor which does have a good impact on MSME capital access. The understanding of Hindu values directly also has a very good influence, the better the understanding of MSMEs about the concept of Hindu values, the more economic empowerment will increase. The Moderation hypothesis (interaction) for the three paths (Economic Digitalization, Use of E-Commerce and Crowdfunding) has not been able to moderate interaction to MSME Economic Empowerment. This is because MSME actors of Hindu values function as a strong predisposing factor or internal motivation for the ummah to be active in economic empowerment, not as a condition that strengthens the impact of programs or external factors (Economic Digitalization, Use of E-Commerce and Crowdfunding). These values are already the main driver, so their influence does not need to be mediated/moderated.