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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

Abstract

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

Abstract

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.
Characteristics Of The Informal Sector In Denpasar City Sang Ayu Kompyang Dian PRATIWI; I Ketut DARMA; Anak Agung Sri PURNAMI
Journal of Tourism Economics and Policy Vol. 2 No. 1 (2022): Journal of Tourism Economics and Policy (April – July 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v2i1.205

Abstract

This research aim to determine the characteristics of the informal sector in the city Denpasar. The sample of this study was 50 respondents who were taken based on non probability sampling and data collection instruments use are questionnaire. The result of this study indicates that the characteristics of informal sector workers when viewed from the social side which is dominated by workers with education last high school (56%), meried status (72%), type of main job (56%), morning working hours (07.00-finished) (64%), daily sales intensity (80%), with fixed place of sale (56%), the average length of sale is less than 5 years (50%), with their own workers (68%). Characteristics when viewed from the demographic side which is dominated by women (58%), with an age range of 27 to more than 40 years (28%), from Karangasem regency (34%), where they live contracting/leasing (58% ), the type of merchandise sold is in the from of goods mixed (34%), with holiday intensity never having a day off (70%). Characteristics of the informal sector when viewed from the economic side, namely strating with initial capital an average or more than Rp. 400,000 (40%), and average monthly income an average of more than Rp. 1,100,000. from Karangasem regency (34%), where they live contracting/leasing (58%), the type of merchandise sold is in the from of goods mixed (34%), with holiday intensity never having a day off (70%).
Evaluation of Infrastructure Conditions and Needs to Drive Tourism 4.0 A.A Yenni Arini Dewi; I Wayan Runa; I Ketut Darma
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2127

Abstract

Purpose: Today, the Covid-19 pandemic has significantly impacted the tourism sector. Bali must stay alive and exist during the pandemic as a province that relies on the tourism sector. As one of the tourist attractions owned by the Province of Bali, Arts Center Cultural Park has a characteristic as a place for performances to develop artistic talents. In addition, it functions as a forum for MSMEs (Micro, Small and Medium Enterprises), especially for the Balinese people. The era of tourism 4.0 encourages the transformation of tourism objects towards digitalization. Research that examines conditions, infrastructure needs, and development strategies is needed to transform it to face the tourism era 4.0. Design/methodology/approach: This research method uses a descriptive qualitative method with interviews and literature studies. Findings: The expected results of the research are infrastructure in the form of an open stage, a performance hall, exhibition building, management building, parking, and other utilities. The digitization program that can be applied is the use of Virtual Reality (VR) and mobile technology to face the 4.0 tourism era. Paper type: Research paper
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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
The Role of Organizational Commitment in Mediating The Influence of Work Motivation and Organizational Culture on Bappeda Provinsi Bali Employee Performance Komang Yogi Lesmana; Anak Agung Media Martadiani; I Ketut Darma
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 10 No. 2 (2023): Jurnal Ekonomi dan Bisnis Jagaditha
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.10.2.2023.219-227

Abstract

The purpose of this study was to examine and analyze the effect of work motivation and organizational culture on employee performance through organizational commitment at BAPPEDA Provinsi Bali. This study uses a combination of quantitative and qualitative methods. The number of respondents in this case was 112 respondents. The collected data were analyzed using partial least square structural equation modeling (SEM-PLS). The results indicate that (1) work motivation influences employee performance, (2) organizational culture influences employee performance, (3) work motivation influences organizational commitment, (4) organizational culture influences organizational commitment, (5) organizational commitment influence on employee performance, (6) organizational commitment can partially mediate the effect of work motivation on employee performance, (7) organizational commitment can partially mediate the influence of organizational culture on employee performance.
Pengaruh Jumlah Pajak Kendaraan Bermotor (PKB) dan Jumlah Bea Balik Nama Kendaraan Bermotor (BBNKB) terhadap Belanja Daerah Provinsi Bali Periode Tahun 2003–2017 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

Abstract

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