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All Journal Jurnal Ekonomi dan Bisnis Jagaditha WICAKSANA: Jurnal Lingkungan dan Pembangunan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Journal of Community Development Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal of Management Science and Information Technology (IJMSIT) Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Dharma Jnana Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Community Services Journal (CSJ) Journal of Business on Hospitality and Tourism E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan
Nida, Desak Rurik Pradnya Paramitha
Universitas Warmadewa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Implications of Entrepreneurship and Simple Accounting Knowledge of Endek Crafting MSMEs on Economic Improvement and Preservation of Bali Culture ADYATMA, I Wayan Chandra; NIDA, Desak Rurik Pradnya Paramitha; YOGA, I Gusti Agung Prama
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 2 (2024): International Journal of Environmental, Sustainability, and Social Science (Mar
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i2.1033

Abstract

Riches Indonesian culture is abundant has push development various product in almost all area with varied styles.? One of from inheritance valuable Balinese culture historical, cultural, and economic is cloth endek. However, with changing times and styles modern living, fabric endek start threatened extinct. Study This highlights two problems main in industry endek in Bali: lack of Skills entrepreneurship and knowledge good accounting, as well low ability recording finance. Research methods applied? is qualitative, with focus on the cause decline amount craftsman endek in Klungkung and efforts regeneration through interaction with generation young. Research result show that potency industry endek in Klungkung For increase economy local and preserving Balinese culture is huge, however lack of participation generation young become challenge main. Skills entrepreneurship and knowledge accountancy identified as solution potential for overcome challenge this. Collaboration between government, community local, and craftsmen required for give support, training, and promotion necessary for the industry endek can Keep going develop and become asset important in preservation Balinese culture.
Optimalisasi Pengelolaan Keuangan BUMDes melalui Pelatihan dan Pendampingan Berbasis Praktik Trisna Yudi Asri, Ida Ayu; Diviariety, Kadek; Edwindra, Riza; Pradnya Paramitha Nida, Desak Rurik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6852

Abstract

BUMDes Bang Akasa Amerta Giri di Desa Bongkasa, Kecamatan Abiansemal, Kabupaten Badung memiliki permasalahan terkait rendahnya kompetensi pengurus dalam pengelolaan keuangan, ditambah belum tersedianya sistem administrasi keuangan yang baku dan tidak digunakannya teknologi akuntansi sederhana. Untuk menjawab tantangan tersebut, kegiatan pengabdian masyarakat ini dilaksanakan dengan metode pelatihan berbasis kebutuhan, pendampingan langsung, serta penyusunan sistem pelaporan keuangan sederhana. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kompetensi dan kesadaran pengurus BUMDes dalam pengelolaan keuangan serta membangun sistem administrasi keuangan yang sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam kompetensi pengurus, yang kini mampu mencatat transaksi secara rutin, menyusun laporan keuangan bulanan melalui sistem pencatatan berbasis Excel yang disesuaikan dengan kapasitas pengurus. Melalui program ini, pengurus tidak hanya memperoleh keterampilan teknis, tetapi juga membangun kesadaran bahwa laporan keuangan merupakan instrumen penting dalam proses pengambilan keputusan dan sebagai dasar membangun kepercayaan masyarakat.
DETERMINANTS OF COMPETITIVE ADVANTAGE OF TOURISM DESTINATION IN KUTUH TOURISM VILLAGE, SOUTH KUTA DISTRICT, BALI PROVINCE I Wayan Chandra Adyatma; Desak Rurik Pradnya Paramitha Nida; I Putu Gede Satria Wiraharja
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4056

Abstract

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.
Analisis Perubahan Aturan Perhitungan Pajak Penghasilan Pasal 21 (PPh 21): Studi Kasus Pada Koperasi Simpan Pinjam Anastasia Stephani Mau Bere; Desak Rurik Pradnya Paramitha Nida; I Made Dwi Harmana; I Made Dwi Sumba Wirawan
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i4.2918

Abstract

Pajak merupakan sumber pendapatan utama negara yang esensial untuk pembangunan nasional dan kesejahteraan masyarakat. Kepatuhan Wajib Pajak menjadi krusial, terutama dengan adanya perubahan regulasi seperti Peraturan Pemerintah (PP) Nomor 58 Tahun 2023 yang memperkenalkan skema Tarif Efektif Rata-Rata (TER) untuk menyederhanakan perhitungan Pajak Penghasilan (PPh) Pasal 21. Penelitian ini bertujuan untuk menganalisis penerapan skema TER di Koperasi Simpan Pinjam (KSP) Kopdit Swasti S., membandingkan perhitungan PPh 21 menurut perusahaan dengan perhitungan berdasarkan PP No. 58 Tahun 2023, serta mengidentifikasi dampaknya terhadap jumlah pajak terutang dan administrasi perpajakan. Menggunakan metode deskriptif kualitatif, penelitian ini mengambil sampel empat karyawan tetap melalui purposive sampling. Pengumpulan data dilakukan melalui wawancara dengan staf keuangan dan analisis dokumen penggajian periode Januari hingga November 2024. Hasil penelitian menunjukkan adanya ketidaksesuaian signifikan antara perhitungan PPh 21 yang dilakukan oleh sistem penggajian perusahaan dengan perhitungan berdasarkan skema TER. Ditemukan selisih yang mengakibatkan kelebihan bayar untuk dua karyawan (AK dan BT) dan kurang bayar untuk satu karyawan (PDM) pada angsuran pajak masa Januari-November. Meskipun demikian, penerapan TER dinilai menyederhanakan proses administrasi bagi perusahaan karena hanya perlu menyesuaikan dengan tabel tarif yang telah ditetapkan. Disimpulkan bahwa meskipun bertujuan untuk penyederhanaan, transisi ke skema TER memerlukan penyesuaian sistem yang akurat untuk memastikan kepatuhan dan kebenaran perhitungan pajak. Secara administratif, penerapan TER membuat perhitungan menjadi lebih sederhana. Namun, temuan ini menyoroti perlunya perusahaan untuk meningkatkan akurasi sistem penggajian mereka dan bagi karyawan untuk lebih proaktif dalam memverifikasi pemotongan pajak mereka guna meminimalkan ketidaksesuaian
Transfer Pricing and Tax Avoidance: Does Sales Growth Matter? I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/ev73fe46

Abstract

This study examines the relationship between sales growth, transfer pricing, and corporate tax avoidance strategies. Specifically, it explores how changes in sales growth affect multinational corporations' use of transfer pricing to reduce tax liabilities. Using a comprehensive dataset of multinational enterprises, the study applies an econometric model to identify the direct and indirect effects of sales growth on tax avoidance via transfer pricing. The sample consists of manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange. Purposive sampling was used for this study. In summary, despite transfer pricing being common among multinational corporations, this study finds no statistically significant direct impact on tax avoidance. Moreover, sales growth shows no moderating effect on this relationship. These findings highlight the complexity of identifying simple linear relationships and suggest the need for further research into how regulatory environments, firm-specific strategies, and macroeconomic factors influence the link between transfer pricing, sales growth, and tax avoidance. 
Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali Adyatma, I Wayan Chandra; Wiraharja, I Putu Gede Satria; Nida, Desak Rurik Pradnya Paramitha
International Journal of Environmental, Sustainability, and Social Science Vol. 7 No. 3 (2026): International Journal of Environmental, Sustainability, and Social Science (May
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v7i3.1553

Abstract

This study analyzes the influence of government roles, leadership, and destination image on the competitive advantage of Kutuh Tourism Village, Badung Regency. The research employed a quantitative approach, with data collected through questionnaires administered to key stakeholders, and analyzed using Structural Equation Modeling (SEM) with SmartPLS 3.0. The findings indicate that the government role has a positive and significant effect on competitive advantage (t-statistic = 2.71; original sample = 0.800), suggesting that regulatory support, infrastructure development, and promotion enhance destination competitiveness. Destination image also shows a positive and significant effect (t-statistic = 2.22; original sample = 0.805), confirming that positive tourist perceptions strengthen competitive advantage. Conversely, leadership has no significant effect (t-statistic = 0.71), indicating the need to improve local leadership capacity. The R-Square value of 0.741 indicates that the three variables collectively explain 74.1% of the variance in competitive advantage, while the Q-Square value of 0.711 demonstrates high predictive relevance. These findings provide practical implications for destination development, emphasizing that synergy between government support and destination image enhancement is a key driver for sustainable competitiveness, with leadership remaining a strategic potential that should be optimized.
Integration of Tri Hita Karana in the Accountability of Religious Organizations: A Systematic Literature Analysis Nida, Desak Rurik Pradnya Paramitha; Arianto, Dodik; Rasmini, Ni Ketut; Budiasih, I Gusti Ayu Nyoman
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 9 No. 1 (2026): April 2026
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v9i1.1-18

Abstract

Tri Hita Karana (THK) embodies values that not only serve as a philosophical foundation for Balinese life but have increasingly shaped accountability practices. This study explores accountability in religious institutions using a Systematic Literature Review (SLR) approach. Articles were collected through Google Scholar searches with the assistance of the Publish or Perish application, yielding 41 publications that met the eligibility criteria. All articles were analyzed thematically to identify patterns, approaches, and configurations of accountability within THK-based religious contexts. The findings provide a conceptual mapping that elucidates how THK values frame accountability practices and create space for the development of more contextual theoretical models. The results show that accountability practices in THK oriented organizations encompass financial management, reporting, customary governance, and spiritual accountability. Qualitative approaches such as case studies, phenomenology, and interpretive methods dominate the research landscape. Hindu values such as dharma, karma phala, and the Tri Hita Karana philosophy underpin transcendental accountability, which includes vertical responsibility to God (parahyangan) and horizontal responsibility to others (pawongan) and the environment (palemahan). However, reporting practices remain informal, inconsistent, and poorly documented. Research gaps were found in asset management and the development of contextual spiritual accountability models. This study recommends formulating an organizational accountability model that integrates THK values, local culture, and modern governance principles to enhance organizational legitimacy, transparency, and sustainability.
The Influencing Factors toward Universitas Warmadewa Student Interests in Using Mobile Commerce Desak Rurik Pradnya Paramitha Nida; I Made Dwi Sumba Wirawan; I Made Dwi Harmana
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 7 No. 2 (2020): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.7.2.2372.104-113

Abstract

Mobile commerce provides an overview of the development of electronic commerce. The rapid growth of the mobile phone population has accompanied the emergence and development of wireless technology which has made mobile commerce an important part of existing business strategies. The purposes of this study are to treasure the empirical evidence on the factors that influence the interest of mobile commerce users as input for e-commerce providers and users as well as to describe the reflection of the development and needs conditions of the business world, especially in the mobile commerce sector. This study uses primary data collected using a questionnaire, as a data collection method. Data collection method was a survey method through a questionnaire. study belongs to a qualitative research with Multiple Linear Regression Analysis technique. The results showed that the users of mobile commerce have been increasing in number. Besides that, the perceived usefulness, perceived ease of use, perceived cost, perceived social influence, perceived trust, perceived privacy, and perceived security had an impact on the user’s interests in using the mobile commerce.
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 dan Bisnis Jagaditha Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : 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.
ANALISIS REAKSI PASAR MODAL TERHADAP PERISTIWA PEMILU SERENTAK TAHUN 2019 Desak Ruric Pradnya Paramitha Nida; I Gusti Agung Prama Yoga; I Made Gandhi Adityawarman
WICAKSANA: Jurnal Lingkungan dan Pembangunan Vol. 4 No. 1 (2020)
Publisher : Lembaga Penelitian, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wicaksana.4.1.2020.64-73

Abstract

Penelitian ini merupakan studi peristiwa yang bertujuan untuk menguji secara empiris perbedaan abnormal return dan volume perdagangan saham yang diperoleh investor di Bursa Efek Indonesia sebelum dan setelah Peristiwa Pemilu Serentak Tahun 2019 dengan variabel abnormal return dan trading volume activity. Penentuan sampel menggunakan metode sampel jenuh dengan sampel sebanyak 45 perusahaan anggota Indeks LQ45 periode Februari-Juli 2019. Penelitian ini menggunakan data sekunder berupa harga penutupan saham harian, volume perdagangan saham harian, dan jumlah saham yang beredar selama periode penelitian. Periode peristiwa dalam penelitian ini adalah 11 hari perdagangan saham yang terdiri dari 5 hari sebelum (t-5), hari saat peristiwa (t=0) dan 5 hari sesudah (t+5) Pemilu Serentak Tahun 2019. Pengujian terhadap hipotesis menggunakan Paired Sample T-Test dan Wilcoxon Signed Ranks Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan rata-rata abnormal return antara sebelum dan sesudah peristiwa dan tidak terdapat perbedaan signifikan rata-rata trading volume activity antara sebelum dan sesudah peristiwa Pemilu Serentak Tahun 2019. Dengan demikian peristiwa Pemilu Serentak Tahun 2019 tidak memiliki kandungan informasi yang menyebabkan pasar modal tidak bereaksi.
Co-Authors Aldi Purnama Anastasia Stephani Mau Bere Arianto, Dodik Arygunartha, Gede Yohanes Dewi, A.A Sagung Laksmi Diviariesty, Kadek Diviariety, Kadek Dwikiarta, I Made Sastra Edwindra, Riza Eni INDRIANI Eni Indriani I Gusti Agung Praba Mahadewi I Gusti Ayu Nyoman Budiasih I Made Dwi Harmana I Made Dwi Sumba Wirawan I Made Dwi Sumba Wirawan I Made Gandhi Adityawarman I Nyoman Angga Prabawa I Putu Gede Satria Wiraharja I Wayan Chandra Adyatma I Wayan Chandra Adyatma I Wayan Chandra Adyatma Ida Ayu Ratih Manuari Ida Ayu Trisna Yudi Asri, Ida Ayu Ida I Dewa Ayu Manik Sastri Ida I Dewa Ayu Mas Manik Sastri Ida I dewa Mas Manik Sastri Kadek Dian Jatiwardani LEDA, Thereza Gradeno Manik Sastri, I. I. D. A. Ni Ketut Rasmini Prabawa, I Nyoman Angga PRABHADIKA, I PUTU YUDI Sastri, Ida I Dewa Ayu Mas Manik Yoga, I Gusti Agung Prama