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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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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.
Pendampingan Pelaporan SPT PPH Orang Pribadi dan Sosialisasi PMK Nomor 168 Tahun 2023 Riza Edwindra; Desak Rurik Pradnya Paramitha Nida; I Made Sastra Dwikiarta
Postgraduated Community Service Journal Vol. 5 No. 1 (2024)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pcsj.5.1.2024.15-21

Abstract

before the end of March. Tax return reporting is mandated in the Law on General Provisions and Tax Procedures (KUP) article 3, where every taxpayer is required to fill out the tax return correctly, clearly and completely, and for the annual income tax return, it must be submitted no later than 3 months after the tax year ends (March). Tax return reporting can be done online, using e-form or e-filling. However, there are still many people who still do not understand the reporting process using e-filling. The people in the Renon area are very homogeneous. The Renon area is considered very promising, until now it is still an "elite area" in the city of Denpasar. It is very strategically located, close to the center of the city government, even the province. There are many government and private offices, restaurants, restaurants, shops, and even the center of Beauty Clinics in Bali. The population of Renon in 2016 was 20,774 people, consisting of 10,331 men and 10,443 women. Very few residents in this area are unemployed, having an income means that many taxpayers are scattered in this area. The method used in this service is to provide direct assistance to the community. Includes assistance and consultation regarding the rights and obligations of taxpayers, matching NIK and NPWP and reporting Personal Tax using e-filling. The series of activities will be carried out continuously from February to March 2024. This activity was very welcomed by the community. However, the level of public awareness in fulfilling tax obligations is still quite lacking. This may happen due to the lack of public trust in the management of state finances due to the impact of corruption reporting by state apparatus. In addition to socialization, an important thing that must be fixed is the eradication of KKN to increase public trust.
Pelatihan Penyusunan SPT Tahunan Badan 1771 dan SPT Tahunan Orang Pribadi 1770SS, 1770S, dan 1770 Tahun 2019 dengan INKINDO BALI I Made Dwi Harmana; I Made Dwi Sumba Wirawan; Desak Ruric Pradnya Paramitha Nida; I Wayan Chandra Adyatma; Gede Yohanes Arygunartha
Community Service Journal (CSJ) Vol. 2 No. 2 (2020)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.2.2.2020.62-66

Abstract

Pengabdian masyarakat dengan INKINDO Bali merupakan suatu bentuk kepedulian kita kepada kelompok masyarakat khususnya pengusaha dan perusahaan yang bergerak di bidang jasa konsultan perencana dan pengawas konstruksi sebagai wajib pajak yang telah memiliki Nomor Pokok Wajib Pajak (NPWP) namun mereka tidak tahu kewajiban yang harus dilakukan sehubungan kepemilikan NPWP tersebut. Kesadaran masyarakat untuk memiliki NPWP merupakan bentuk kepedulian terhadap pembiayaan pembangunan nasional melalui pembayaran pajak. Pajak adalah sumber terbesar penerimaan negara sampai saat ini. Pemerintah khususnya Dirjen Pajak selain mengharapkan dukungan masyarakat dalam bentuk pembayaran pajak, pertanggungjawaban berupa pelaporan SPT Tahunan juga dibutuhkan sebagai ukuran kepatuhan wajib pajak, semakin lengkap SPT terlapor, semakin baik tingkat kepatuhan wajib pajak, sehingga semakin mudah mengedukasi masyarakat dalam ikut membantu pembiayaan negara melalui pembayaran pajak. Metode yang digunakan dalam kegiatan PKM ini adalah metode sosialisasi kepada para peserta dalam hal ini anggota asiosiasi INKINDO Bali. Hasil dari pengabdian ini adalah Masyarakat dalam hal ini anggota INKINDO Bali cukup mengetahui kewajiban perpajakannya sebagai pemilik usaha atau sebagai pelaku profesi. Kedua, Kesadaran anggota INKINDO Bali dalam upaya ikut membantu berpartisipasi dalam pembiayaan pembangunan nasional cukup baik, dilihat dari antusiasme mereka dalam mengikuti pelatihan. Ketiga, Para anggota INKINDO Bali masih kebingungan terkait pemenuhan kewajiban perpajakan mereka sehingga memerlukan mentoring baik dari relawan sekolah vokasi Warmadewa maupun para dosen. Bentuk pengabdian kepada masyarakat yang dilakukan Sekolah Vokasi Universitas Warmadewa ini dapat membantu kedua belah pihak yakni wajib pajak lebih memahami apa hak dan kewajibannya serta membantu DJP dalam peningkatan kepatuhan wajib pajak.
Pendampingan BUPDA Desa Bangbang Dalam Upaya Peningkatan Perekonomian Desa Desak Rurik Pradnya Paramitha Nida; I Gusti Agung Prama Yoga; I Nyoman Angga Prabawa
Community Service Journal (CSJ) Vol. 6 No. 1 (2023)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.6.1.2023.1-8

Abstract

BUPDA atau Baga Utsaha Padruwen Desa Adat adalah badan usaha milik desa adat, yang dikelola dan diperuntukkan untuk menyejahterakan masyarakat desa. Desa Bangbang terletak diwilayah Kecamatan Tembuku, Kabupaten Bangli, Provinsi Bali yang masih sangat menjunjung tinggi asas gotong royong dan kekeluargaan. BUPDA Bangbang memberi pelayanan jasa selip (penggilingan padi) dan grosir toko klontong. Masyarakat dapat menggunakan fasilitas selip (proses pelepasan kulit ari beras) dan tempat menjemur gabah (bulir padi yang terbungkus oleh sekam) hanya dengan menyisihkan sebagian kecil dari hasil panen untuk BUPDA, atau hanya mengganti biaya bahan bakar mesin tanpa dikenakan biaya tambahan lain. Hal ini sangat membantu warga dalam mengolah hasil panen. Selain itu BUPDA menjalankan usaha grosir berbagai keperluan pokok sehari-hari dan keperluan upacara adat secara grosir, yang nantinya akan dijual ecer oleh warga. Maka hal ini akan menjadi peluang usaha bagi masyarakat setempat yang membuka warung dan sejenisnya. Namun dalam BUPDA belum didukung oleh sistem pencatatan berbasis IT, sedangkan masih secara manual. PKM ini dilaksanakan dengan memberikan pendampingan penyusunan pencatatan akuntansi memanfaatkan IT (informasi dan teknologi), serta aspek perpajakan. Agar nantinya BUPDA dapat menyusun laporan keuangan sesuai dengan standar akuntansi keuangan (SAK), memenuhi seluruh kewajiban terkait pajak, serta memanfaatkan IT untuk me-manage usaha dengan baik dan efisien. Pelaksanaan PkM melibatkan prebekel, prajuru adat, bagian administrasi, serta pembantu umum di BUPDA. Terdapat dua mitra yang terlibat, yaitu Prebekel Desa Bangbang dan Kantor Konsultan Pajak Rajawali Consulting. PkM dapat dijalankan dengan baik sesuai dengan yang direncanakan.
Pendampingan Pelaporan SPT Tahunan Orang Pribadi Pengurus BUMDES Se Kabupaten Bangli Ida I Dewa Ayu Manik Sastri; Desak Rurik Pradnya Paramitha Nida; I Gst Agung Prama Yoga
Community Service Journal (CSJ) Vol. 7 No. 2 (2025)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.7.2.2025.173-179

Abstract

Kegiatan ini dirancang untuk memberikan pendampingan bagi wajib pajak orang pribadi khususnya pengurus BUMDes se Kabupaten Bangli, dimana semua pengurus BUMDes diwajibkan memiliki NPWP namun mereka terkendala pada saat pelaporan SPT tahunan mereka. Wajib pajak yang telah memiliki NPWP banyak yang masih mengalami kesulitan saat pelaporan SPT Tahunan, dimana SPT harus diisi dengan benar, jelas dan lengkap melalui e -filling Wajib Pajak Orang Pribadi (WPOP) juga membutuhkan pendampingan serta konsultasi, khsusnya bagi mereka yang memiliki penghasilan lebih dari satu pemberi kerja ataupun mereka selain sebagai pengurus BUMDes tetapi juga memiliki pekerjaan bebas. Peserta dalam kegiatan ini lebih banyak WPOP yang memiliki kesulitan pengisian SPT Tahunan karena mereka memiliki penghasilan lebih dari satu pemberi kerja, memiliki bukti potong tidak final lainnya serta pekerjaan bebas. Dengan dilaksanakannya pengabdian ini, pengurus BUMDes jadi memahami bahwa NPWP yang mereka miliki harus dipertanggungjawabkan memalui pelaporan SPT setiap tahun. Beberapa dari pengurus Bumdes terlayani dpelaporannya karena mereka memiliki semua peryaratan yang harus dibawa saat pelaporan dan Sebagian lagi belum bisa terlayani karena mereka belum mendapatkan bukti potong 1721 dari BUMDes, hal ini disebabkan karena BUMDes yang bersangkutan tidak mengetahui caranya membuat bukti potong 1721 melalui e SPT 1721. Pengabdian pada tahun berikutnya sebaiknya mengajarkan pengurus BUMDes membuat bukti potong 1721 melalui e SPT.
A Literasi Keuangan UMKM Wanita Sejahtera Desak Rurik Pradnya Paramitha Nida; Kadek Diviariesty; Ida Ayu Trisna Yudi Asri; Aldi Purnama
Journal of Community Development Vol. 6 No. 1 (2025): August
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/comdev.v6i1.1755

Abstract

Topik ini penting untuk dibahas karena laporan keuangan berperan penting pada kemajuan bisnis. Laporan keuangan digunakan untuk menunjukkan akuntabilitas manajemen dan menyediakan informasi tentang posisi keuangan serta kinerja entitas bagi pengguna laporan dalam pengambilan keputusan ekonomik. Namun, masih banyak UMKM yang belum menyusun laporan keuangan sesuai standar keuangan yang berlaku. Mereka cenderung membuat catatan dengan format sendiri yang dianggap lebih mudah, tetapi hal ini bertentangan dengan prinsip akuntansi berterima umum yang memungkinkan timbulnya bias informasi.  Sesuai dengan arahan Ikatan Akuntan Indonesia, standar akuntansi keuangan untuk UMKM diatur dalam Standar Akuntansi Keuangan Indonesia untuk Entitas Mikro Kecil Menengah (SAK Indonesia untuk EMKM) yang isinya lebih sederhana dibandingkan standar keuangan lainnya. Tujuan dari kegiatan ini adalah untuk meningkatkan pemahaman penyusunan laporan keuangan, pengendalian internal dan perpajakan. Metodenya adalah workshop focus discussion group. Akibatnya, peserta telah menerapkan pencatatan keuangan namun belum menyiapkan pelaporan keuangan sesuai standar EMKM. Peserta merespon kegiatan dengan sangat baik. Kemampuan pengelolaan dalam hal mengatur dan mengalokasikan uang yang dimiliki pada peserta sudah sangat baik. Mereka memiliki banyak ide kreatif dan pengelolaan uang yang beragam. Namun kesulitan yang dialami adalah konsistensi dalam mencatat dan format pencatatan yang belum sesuai dengan standar akuntansi keuangan.
Akselerasi Literasi Perpajakan dan Pendampingan Teknis Coretax System untuk Penguatan Self-Assessment di RS Puri Raharja I Gusti Agung Prama Yoga; Desak Rurik Pradnya Paramitha Nida; Ida I Dewa Ayu Mas Manik Sastri
Community Service Journal (CSJ) Vol. 8 No. 2 (2026)
Publisher : Lembaga Pengabdian Kepada Masyarakat, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csj.8.2.2026.123-137

Abstract

The implementation of the Coretax Administration System (CTAS) as part of Indonesia's digital tax transformation requires taxpayers' readiness to understand the technology-based tax administration system. However, low digital tax literacy and limited technical understanding of self-assessment mechanisms remain major obstacles, especially in institutions with high work mobility, such as hospitals. This community service activity aims to increase digital tax literacy and provide technical assistance with tax reporting using the Coretax System for Puri Raharja Hospital employees. The implementation method uses a participatory empowerment approach in three stages: seminars, assistance with filling out the Coretax for personal accounts, and follow-up consultation. The implementation will be carried out at Puri Raharja Hospital, Denpasar, in March 2026. Tax literacy seminars, technical workshops, and the opening of the "Tax Corner" were conducted to provide on-site assistance to medical personnel, administrative staff, and hospital management. The material provided includes the integration of NIK into NPWP, the operation of the Coretax portal, independent data validation, and simulation of reporting Annual Tax Returns forms 1770S and 1770. The results of the activity showed an increase in participants' understanding of the Coretax System, an increase in their ability to report taxes independently, and an increase in awareness of the importance of digital tax compliance. However, there are still obstacles, including application errors and a lack of readiness. This program is expected to foster a more adaptive, accurate, and timely tax compliance culture within Puri Raharja Hospital while advancing the transformation of national tax administration in the digital era.
Budget Gaming: When Accountants Become the Main Players Ida Ayu Ratih MANUARI; Desak Rurik Pradnya Paramitha NIDA; Eni INDRIANI
International Journal of Environmental, Sustainability and Social Science Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1218

Abstract

budget gaming conducted by accountants. Budget gaming is suspected to occur due to the lack of transparency in achieving budget targets. Public trust plays a major role in the sustainability of the accounting profession.This study uses a quantitative approach with a quota sampling method to collect data from 85 respondents, consisting of government and private accountants in Bali. Data were obtained through a 5-point Likert scale-based questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results of the study indicate that performance pressure and performance evaluation systems have a significant influence on budget gaming, while perceptions of procedural justice do not show a significant influence. The ethics of the accounting profession are also unable to moderate the relationship between independent and dependent variables.This study provides a real contribution to organizational management by suggesting improvements to the performance evaluation system to be fairer and more comprehensive and wiser management of work pressure through realistic targets and support for employees. This study also enriches the literature on budget gaming behavior, especially in the context of work culture and the economy of tourism areas. By focusing on the role of accountants, this study provides strategic insights for the development of more transparent and accountable budgeting policies.
Determinan Competitive Advantage Tourism Destination Pada Desa Wisata Kutuh, Kecamatan Kuta Selatan, Provinsi Bali I Wayan Chandra Adyatma; I Putu Gede Satria Wiraharja; Desak Rurik Pradnya Paramitha Nida
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.
Analysis of Tax Volunteers Experiences and Challenges in Bridging Taxpayers Digital Divide During the Implementation of the Coretax Administration System Ida Ayu Trisna Yudi Asri; Kadek Dian Jatiwardani; Desak Rurik Pradnya Paramitha Nida
Journal of Governance, Taxation and Auditing Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v5i1.2034

Abstract

The digital transformation of tax administration through the implementation of the Coretax Administration System requires taxpayers to adapt to digital-based tax services. However, disparities in digital literacy remain a significant challenge that affects the effectiveness of the system implementation. This study aims to analyze the experiences, challenges, and strategies of tax volunteers in bridging the digital literacy gap among taxpayers during the implementation of Coretax. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and a literature review involving five tax volunteers from Universitas Warmadewa assigned to the West Denpasar Tax Office. The findings reveal that tax volunteers play a crucial role as digital facilitators by providing direct assistance, simplifying complex information, demonstrating the use of the system, and coordinating with tax officers to resolve technical issues. The main challenges identified include low levels of digital literacy among taxpayers and technical problems associated with the Coretax system. Therefore, strengthening the competencies of tax volunteers, improving taxpayers' digital literacy, and optimizing system quality are essential factors in supporting the successful digital transformation of tax administration.
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