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All Journal Jurnal Ekonomi dan Bisnis Jagaditha WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Abdi Dharma Masyarakat E-JURNAL AKUNTANSI
Desak Rurik Pradnya Paramitha Nida
Akuntansi Perpajakan Universitas Warmadewa Denpasar
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Analisis Pengaruh Pengalaman Terhadap Kompetensi Serta Pengaruhnya Terhadap Produktivitas Ukm Di Kota Denpasar, Provinsi Bali I Wayan Chandra Adyatma; Desak Rurik Pradnya Paramitha Nida
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 5 No. 1 (2021)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.5.1.2021.6-18

Abstract

This study aims to see the effect of work experience on competence, as well as the effect on the productivity of SMEs in Denpasar City. The analysis used in this study is to use path analysis with a one-way model. The data used in this study are primary data shown to SME actors and employees in Denpasar City, a questionnaire that can be entered into 100 questionnaires. From the results of the calculation of the analysis test carried out by the researcher, the calculation of the results provides an overview: (1) the work experience variable shows a significant and positive influence on the productivity of the actors (owners and employees) of SMEs in Denpasar City. (2) the compensation variable shows a significant and positive influence on the productivity of employees and owners of UKM in Denpasar City. (3) the work experience variable shows a significant and positive influence on the competency variables of SMEs in Denpasar City, Bali Province.
Maintaining Taxpayer Compliance in Nation Development in The Post-Pandemic Era Ida I Dewa Ayu Manik Sastri; Desak Rurik Pradnya Paramitha Nida; I Gusti Agung Praba Mahadewi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.199-208

Abstract

This study aims at examining the effects of awareness, knowledge, service quality and tax sanctions on corporate taxpayer compliance. Population in this study consists of corporate taxpayers at Kantor Pelayanan Pajak Pratama Denpasar Barat with a sample of 100 respondents and 3 key informants. Sampling in this study was done using nonprobability sampling method, with incidental sampling technique. The type of research data is primary data, which was obtained through questionnaires answered by corporate taxpayers. Data were analyzed using comparative descriptive qualitative techniques and Multiple Linear Regression Analysis. From the results of the study it was found that: (1) awareness has a positive and significant effect on corporate taxpayer compliance; (2) knowledge has a positive and significant effect on corporate taxpayer compliance; (3) service quality has a positive and significant effect on corporate taxpayer compliance; and (4) tax sanctions have a positive and significant effect on corporate taxpayer compliance. The magnitude of the influence of the independent variable on corporate taxpayer compliance is 71%, while the remaining 29% is influenced by other factors outside the model studied. The results of the descriptive test uncover that corporate taxpayers are categorized as compliant. Whatever the conditions, whether high or low education and the presence or absence of adequate services, taxpayers still carry out their obligations as well as possible, because they already have a good awareness of the importance of paying taxes. Tax sanctions are something frightening and the taxpayers do not want to be subject to it.
PENDAMPINGAN PELAPORAN AKUNTANSI BERBASIS DIGITAL DAN PEMANFAATAN E-COMMERCE BAGI UMKM Desak Rurik Pradnya Paramitha Nida; I Wayan Chandra Adyatma; Anak Sagung Sagung Laksmi Dewi
Jurnal Abdi Dharma Masyarakat (JADMA) Vol. 3 No. 1 (2022): April 2022
Publisher : LPPM Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.456 KB) | DOI: 10.36733/jadma.v3i1.4631

Abstract

UMKM memegang peranan penting sebagai penggerak perekonomian negara. Meskipun berskala kecil, namun perbandingan jumlah UMKM dibandingkan industri besar di Indonesia jauh lebih banyak. Tiap tahun, jumlah UMKM mengalami peningkatan, namun belum berbanding lurus dengan peningkatan pendapatan dan kualitas UMKM serta dampaknya dalam kehidupan ekonomi masyarakat. Persaingan di era digital justru membuat UMKM tidak menyadari bahwa usahanya cenderung stagnan. Ada dua hal penting yang menjadi pondasi guna mendungkung keberlangsungan usaha UMKM yaitu akuntansi dan pemasaran. Akuntansi dan bisnis tidak dapat dipisahkan. Bila perusahaan didukung oleh sistem akuntansi yang tepat maka akan memudahkan pemilik dalam mengevaluasi hasil kegiatan perusahaan. Akuntansi tidak hanya sekedar mencatat namun juga alat untuk memberikan gambaran juga alat untuk membuat perencanaan, pengendalian dan melakukan evaluasi. Maka, sangat penting bagi UMKM untuk menyusun laporan keuangan dengan sistem pencatatan akuntansi yang baik. Banyaknya usaha baru, menjadi masalah krusial bagi UMKM tradisional. Karena sebagian besar usaha baru tersebut mampu memanfaatkan media social dan e- commerce. Sedangkan UMKM tradisional tidak, padahal UMKM tradisional memiliki potensi dan keunikan. Trend masyarakat tentang produk yang klasik semakin tinggi peminatnnya, namun produknya masih sulit untuk dijangkau konsumen karena minimnya akses transaksi. Sehingga perlu diadakannya sosialisasi dan pelatihan penggunaan sosial media dan e- commerce serta akuntansi berbasis digital. PkM dilaksanakan secara Hybrid dengan metode ceramah dan petatihan mengenai e-commerce, pentingnya akuntansi dan membuat catatan keuangan (arus kas, neraca, catatan utang dan piutang) melibatkan 219 partisipan yang sangat antusias mengikuti seminar dan pelatihan. Diharapkan setelah mengikuti kegiatan PkM, kemampuan pemanfaatan media teknologi untuk pemasaran dan akuntansi lebih meningkat.
Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak I Made Dwi Sumba Wirawan; Gede Yohanes Arygunartha; Desak Rurik Pradnya Paramitha Nida
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p08

Abstract

This study examines the effect of lowering tax rates and online services on taxpayer compliance and tests the ability to understand taxation and religiosity as moderating variables. The number of samples analyzed was 83 Micro, Small, and Medium Enterprises (MSMEs) which became partners of the Denpasar City Cooperative and UMKM Office. Determination of the sample in this study using probability sampling with simple random sampling method. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that the reduction in tax rates and online services has a positive effect on taxpayer compliance. Understanding taxation and religiosity strengthens the reduction in tax rates on taxpayer compliance. However, understanding taxation and religiosity do not moderate the effect of online services on taxpayer compliance. Keywords: Reduction In Tax Rates; Online Services; Obedience; Understanding; Religiosity.
Co-Authors Anak Agung Sagung Laksmi Dewi Arygunartha, Gede Yohanes I Gusti Agung Praba Mahadewi I Made Dwi Sumba Wirawan I Wayan Chandra Adyatma I Wayan Chandra Adyatma Manik Sastri, I. I. D. A.