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Analisis Pajak Daerah Bea Balik Nama Kendaraan Bermotor dan Tingkat Risiko pada Masa Pandemi Covid-19 di Provinsi Bali I Ketut Darma
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i1.32882

The purpose of this study is to calculate the potential and target of local tax revenue in Bali Province in 2021, especially BBNKB. Furthermore, this study is expected to be of benefit to the Bali Provincial Government (Bappenda) as a material for consideration in planning local tax revenue in the context of preparing the Bali Province Regional Revenue and Expenditure Budget Plan (RAPBD) for 2021. This study only calculates the potential for regional taxes, and calculating the target of regional tax revenue for 2021, in the form of Transfer of Motor Vehicle Title Fee (BBNKB). Calculating the estimated potential local taxes is done in an aggregate manner using secondary data available from the relevant agencies, especially at the Bali Provincial Bappenda, BPS, GAIKINDO, AISI and several other relevant internet sources. This aggregate estimate gives an indication of how much potential there is to be realized. followed by studies / policies on a micro basis in order to identify obstacles (risks) in the field and economic and non-economic factors with trend analysis and multiple linear regression. Thus, based on the theoretical basis, it is hoped that the local government will be able to make specific policies to bring the potential into realization. The results of this study indicate that the results of calculations using four methods yield different results, but the differences are not very significant. The results of this analysis are used as material for Bapenda's consideration in determining the BBN_KB I target for 2021. The achievement of tax potential estimates becomes a realization very much depends on policies and human resource capabilities.

Good Village Governance in Financial Management to Create Independent Village: Study of Pecatu Village Government Bayu Adhinata; I Ketut Darma; Ni Wayan Sirimiati
Soshum: Jurnal Sosial dan Humaniora Vol 10 No 3 (2020): Nov 2020
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v10i3.2015

Village independence is a central issue that is of concern to the government at this time. Village funds provided by the central and regional governments are a way to realize development starting at the village level. The assumption is that when the village is economically, socially, and politically independent, it will support the strength of the state. However, village funds must also be appropriately managed so that village development can be maximized. Good management is an absolute focus to make it happen. Pecatu Village as one of the villages that receive village funds must also make good arrangements to create an independent Pecatu Village, one of which is through village financial management towards an independent village. This study aims to see how the implementation of good village governance through good village financial management is to create an independent village. This study uses a qualitative approach to seeing and analyzing the phenomena and events that occur in the village of Pecatu. The informants in this study were the Head of Pecatu Village, the Head of Government Affairs, the Head of Financial Affairs, and the people of Pecatu Village. The results of this study indicate that Pecatu Village has implemented the principles of good village governance in village financial management to create village independence. One of the efforts to create an independent village is through optimizing the role of village-owned enterprises that help improve the community's economy and village income.

Pemanfaatan E-Commerce Untuk Meningkatkan Pemasaran Produk Kerajinan Celengan Gerabah di Desa Pejaten Kabupaten Tabanan : Indonesia A.A Media Martadiani; I Ketut Darma; I B Komang Suarka
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6919

Sektor UMKM diharapkan mampu menjadi sumber kekuatan baru perekonomian nasional dalam menghadapi krisis. Untuk bisa menjadi kekuatan baru di bidang ekonomi, pemerintah hendaknya memperhatikan SDM dan Manajemennya. Inovasi dari rata-rata UMKM selama ini dirasa masih minim sehingga bisnis UKM kerap jalan ditempat. Belum lagi persoalan financial atau modal usaha yang kerap menghambat pelaku UKM untuk meningkatkan produktivitasnya. Persoalan terakhir yang harus diperhatikan adalah keterbatasan akses pemasaran. Salah satu desa yang menjadi sasaran kegiatan PKM adalah UKM celengan gerabah. Lokasi Mitra PKM ini berada di Br Pangkung, Desa Pejaten kecamatan Kediri, Kabupaten Tabanan, yang jaraknya dengan kampus Universitas Warmadewa ±27 km. Menurut Pak Made Mertha dampak yang dirasakan kendala saat ini adalah kendala dalam pemasaran karena mengalami penurunan penjualan. Permasalahan yang dihadapi mitra adalah sulit mengembangkan usaha. Karena terbatasnya sumber modal, kurangnya promosi, belum melakukan pencatatan pembukuan terkait dengan biaya-biaya yang telah dikeluarkan dan dalam menjalankan usahanya mitra menjalankan usahanya secara kekeluargaan. Tujuan dari pengabdian ini adalah untuk memberikan solusi bagaimana meningkatkan penjualan karena itu tim pengabdian memberi solusi berupa pemberian pendampingan manajemen keuangan, dan manajemen pemasaran.dan tata kelola kewirausahaan.

Pemanfaatan E-Commerce Untuk Meningkatkan Pemasaran Produk Kerajinan Celengan Gerabah di Desa Pejaten Kabupaten Tabanan : Indonesia A.A Media Martadiani; I Ketut Darma; I B Komang Suarka
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 4 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v4i4.6919

Sektor UMKM diharapkan mampu menjadi sumber kekuatan baru perekonomian nasional dalam menghadapi krisis. Untuk bisa menjadi kekuatan baru di bidang ekonomi, pemerintah hendaknya memperhatikan SDM dan Manajemennya. Inovasi dari rata-rata UMKM selama ini dirasa masih minim sehingga bisnis UKM kerap jalan ditempat. Belum lagi persoalan financial atau modal usaha yang kerap menghambat pelaku UKM untuk meningkatkan produktivitasnya. Persoalan terakhir yang harus diperhatikan adalah keterbatasan akses pemasaran. Salah satu desa yang menjadi sasaran kegiatan PKM adalah UKM celengan gerabah. Lokasi Mitra PKM ini berada di Br Pangkung, Desa Pejaten kecamatan Kediri, Kabupaten Tabanan, yang jaraknya dengan kampus Universitas Warmadewa ±27 km. Menurut Pak Made Mertha dampak yang dirasakan kendala saat ini adalah kendala dalam pemasaran karena mengalami penurunan penjualan. Permasalahan yang dihadapi mitra adalah sulit mengembangkan usaha. Karena terbatasnya sumber modal, kurangnya promosi, belum melakukan pencatatan pembukuan terkait dengan biaya-biaya yang telah dikeluarkan dan dalam menjalankan usahanya mitra menjalankan usahanya secara kekeluargaan. Tujuan dari pengabdian ini adalah untuk memberikan solusi bagaimana meningkatkan penjualan karena itu tim pengabdian memberi solusi berupa pemberian pendampingan manajemen keuangan, dan manajemen pemasaran.dan tata kelola kewirausahaan.

IDENTIFIKASI FASAD BANGUNAN ACTIVITY SUPPORT PADA KORIDOR JALAN DI KAWASAN WISATA TEGENUNGAN WATERFALL, DESA KEMENUH, GIANYAR, BALI Made Suryanatha Prabawa; Made Yaya Sawitri; I Ketut Darma
Undagi : Jurnal Ilmiah Jurusan Arsitektur Universitas Warmadewa Vol. 7 No. 2 (2019): Desember 2019
Publisher : Program Studi Arsitektur, Fakultas Teknik Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/undagi.7.2.1488.83-88

The road corridors in the Tegenungan Waterfall Tourism Area are composed of various kinds of buildings, all of which accommodate the same function of trade or trade functions. The trade function is present to meet the needs of visiting tourists. These needs are food, drinks, souvenirs, transportation, etc. related to tourism. However, over time the development of the tourist area makes the growth of buildings along the road corridor in the Tegenungan Waterfall Tourism Area increasingly uncontrollable. The purpose of this study is to identify the facade components of the existing activity support buildings along the corridor of the road leading to the waterfall. The research method used is a qualitative-descriptive method, with the implementation phase of the method being a field survey accompanied by observations of buildings along the corridor road to Tegenungan Waterfall and supported by literature studies. The results of the study provide the final conclusion that the appearance of the facade of the majority of buildings uses a facade formed or arranged as a result of commodities traded based on tourist needs.

Strategy for Developing the Ecotourism Attraction of Baturiti Waterfall in the Parigi Moutong Area, Central Sulawesi Ni Putu Nurhayati; I Ketut Darma
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 1 (2023): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.1.2023.67-74

Baturiti Waterfall in the Parigi Moutong tourist area, Central Sulawesi offers tourism packaging that prioritizes pristine and natural potential so that it becomes the center of attention of tourists to visit, besides that support from tourism stakeholders for the development of Baturiti Waterfall Ecotourism Attraction is very important to develop the potential that exists in Baturiti Waterfall. This study aims to examine the development strategy of attraction of Baturiti waterfall ecotourism in Parigi Moutong, Central Sulawesi. Data analysis used is SWOT Analysis and Cartesian Diagram Analysis. Based on the results of the research, it shows that by involving local communities in Baturiti Waterfall Ecotourism activities, they can develop sustainable tourism. By developing a good promotion system, it will be able to minimize existing threats and be able to increase the number of tourist visits. Facilities at Baturiti Waterfall also still need to be developed for the convenience of visitors.

Pengaruh Jumlah Pajak Kendaraan Bermotor (PKB) dan Jumlah Bea Balik Nama Kendaraan Bermotor (BBNKB) terhadap Belanja Daerah Provinsi Bali Periode Tahun 2003â€“2017 Maria Angelina Debbyang; I Ketut Darma; A. A. Sri Purnami
Warmadewa Economic Development Journal (WEDJ) Vol. 1 No. 2 (2018): Warmadewa Economic Development Journal
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.1.2.1100.78-88

This research aims is to analyze the influence on the number of motor vehicle tax (PKB) and the number of motorbike name transfer fees (BBNKB) on regional expenditure in Bali in the period 2003-2017. The method used is multiple linear regression analysis, classic assumption test and statistical test including F test (F-test) and t test (t-test). Test Result F (f-test) with a value of sig 0,000

Analisis Efisiensi Penyaluran Kredit pada Lembaga Perkreditan Desa (LPD) di Kecamatan Denpasar Selatan A. A. Gede Agung Parameswara; I Ketut Darma; Athina Wulandari; Ni Kadek Laksmi Dewi
Warmadewa Economic Development Journal (WEDJ) Vol. 1 No. 1 (2018): Warmadewa Economic Development Journal
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.1.1.1114.1-13

Village Credit Institutions are financial institutions operating in villages that have a role in the development of trade in Pakraman village in Bali Province. This study aims to determine the factors that influence the efficiency of lending carried out by LPDs in South Denpasar District. Determination of samples in this study using saturated sample techniques or census Data collection using questionnaires and research respondents as many as 33 respondents. Data analysis used is validity and reliability test, classic assumption test, and multiple linear regression method. Based on data analysis, it was concluded that the control environment, risk assessment, information and communication, control and monitoring activities had a positive and significant effect on the efficiency of lending to LPDs in South Denpasar District.

Pengaruh Kredit Bermasalah (NPL) dan Likuiditas (LDR) Terhadap Tingkat Profitabilitas (ROA) pada PT Bank Rakyat Indonesia Agroniaga Tbk Tahun 2010-2019 I Ketut Darma; Ajeng Kristina Ningsih; I Nyoman Senimantara
Warmadewa Economic Development Journal (WEDJ) Vol. 4 No. 2 (2021): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.4.2.2021.53-59

This study was conducted to analyze the effect of Non-Performing Loans (NPL) and Liquidity (LDR) on Profitability (ROA). Time Series data is used in this study and tested using quantitative analysis techniques. Multiple linear regression test, classical assumption test, t test and F test are the techniques used in data analysis. The results of the t test show that the NPL Non-Performing Loans variable has a significant negative effect on Profitability, and the LDR Liquidity variable has an insignificant negative effect on lending.

Pengaruh Simpanan Masyarakat dan Tingkat Suku Bunga Kredit Terhadap Penyaluran Kredit Lembaga Perkreditan Desa (LPD) Desa Adat Cemenggaon Periode Tahun 2014-2018 Ni Putu Dhita Werdi Rahayu; I Ketut Darma; I Nyoman Senimantara
Warmadewa Economic Development Journal (WEDJ) Vol. 5 No. 1 (2022): Warmadewa Economic Development Journal (WEDJ)
Publisher : Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wedj.5.1.2022.6-13

The existence of LPD in the regions can have a very large socio-economic impact on the weak in rural communities according to their function as a financial institution that collects funds from the community and flows them back into credit. The purpose of this study was to see the effect of public savings and credit interest rates on credit distribution in the LPD at Cemenggaon village. This study used data from 2014-2018 and analyzed using multiple linear regression analysis techniques. The results showed that partially Public Savings had a negative and insignificant effect on Lending, Credit Interest Rates had a negative and significant effect on Lending. Meanwhile, simultaneously the Public Savings, the Interest Rate has a significant effect on Credit Distribution in the LPD at the Cemenggaon village in 2014-2018.

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