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All Journal Jurnal Hortikultura Indonesia (JHI) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal IPTA Jurnal Kajian Bali Jurnal Arsitektur Lansekap Journal of Economics, Business, & Accountancy Ventura Jurnal Antropologi: Isu-Isu Sosial budaya MUDRA Jurnal Seni Budaya Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Gema Wisata International Journal of Technology and Education Research E-JURNAL AKUNTANSI
I PUTU SUDANA
Program Studi Industri Perjalanan Wisata, Fakultas Pariwisata, Universitas Udayana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Tax Incentives During the Covid-19 Pandemic From The Perspective Of Functional Tax Disseminators Marni Aruan; I Putu Sudana; Anak Agung Gde Putu Widanaputra; Ni Putu Sri Harta Mimba
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i02.p04

Abstract

Tax incentives have been provided to taxpayers impacted by the Covid-19 pandemic. The initial implementation of this tax incentive program was suboptimal, one contributing factor being inadequate dissemination of information. However, with the introduction of tax disseminators, the realization of tax incentives has improved. Drawing on role theory and institutional theory, this study seeks to understand the experiences of informants in optimizing tax incentives and their interpretations thereof. A phenomenological method is employed in this research, and data were analyzed using Interpretative Phenomenological Analysis (IPA). The findings reveal that a majority of the informants experienced satisfaction and pride in optimizing tax incentives. These feelings stem from the informants' understanding of their role in implementing tax incentives. The institutional environment shapes the responsibilities and workload of a tax disseminator. Coercive isomorphism arises as all regulations and dissemination guidelines are issued by the Head Office. Keywords: tax incentive, tax disseminator, role theory, institutional theory
Impact of Personality Traits on Green Budgeting: The Mediation Role of Environmental Concern and Locus of Control Sisdyani, Eka Ardhani; Ratnadi, Ni Made Dwi; Sudana, I Putu; Manuati Dewi, I Gusti Ayu; Kedisan, A.A Vidyaswari
Journal of Economics, Business, and Accountancy Ventura Vol. 26 No. 2 (2023): August - November 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v26i2.2909

Abstract

This study examines the influence of environmental concern and locus of control on the relationship between personality traits and the intention to implement green budgeting. Data was gathered through questionnaires distributed to 269 managers of regional organizations in Bali Province. The analysis utilized the partial least squares method. The findings indicate a positive impact of personality traits on the intention to implement green budgeting. This relationship is fully mediated by environmental concern, openness to experience, extraversion, and neuroticism. Additionally, the personality trait of conscientiousness is partially mediated by environmental concern. Furthermore, locus of control partially mediates the influence of personality trait agreeableness on the intention to implement green budgeting. In light of these results, increasing environmental awareness, especially with regard to individual factors like agreeableness (interpersonal harmony) and locus of control from the budget holders, can enhance the intention to implement green budgeting. This can be achieved through education and self-development programs. The implications for budgeting policies are to provide recommendations for strategy and program planning that contribute to the enhancement of environmental quality.
A Portrait of Tri Kaya Parisudha in Cingkreman (Hofstede's Study of Cultural Dimensions) Eka Putri Suryantari; Ni Luh Putu Wiagustini; I Putu Sudana; Ni Ketut Rasmini
Mudra Jurnal Seni Budaya Vol 39 No 1 (2024)
Publisher : Institut Seni Indonesia Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31091/mudra.v39i1.2637

Abstract

Cultural practices in society are greatly influenced by the extent to which they are able to provide benefits to those who practice them. One of the cultural practices that is still found in the heritage region of the city of Denpasar is called cingkreman. This is a culture-based and family-based financial planning and savings system. Cingkreman is based on an agreement between individuals to join a cingkreman group (sekaa). The period of participation for one period corresponds to the cycle of the Galungan holidays, namely 210 days. The novelty of this research is to bring to the surface the cultural practices that exist in society so that efforts can be made to preserve the tradition of cingkreman. This is qualitative research with an interpretive paradigm that uses an ethnomethodological approach. The aim of this research is to find out how the concept of Tri Kaya Parisudha (moral teaching about personal behavior) is applied to cingkreman and how this practice continues to exist in the midst of society. The data were collected through interviews and focus group discussions (FGDs). The research results show that the Tri Kaya Parisudha concept is practiced in the cingkreman system. The behavior of the members and coordinators of a sekaa, as reflected in the themes resulting from the stages of Garfinkel's analysis, reflects kayika parisudha (good acts), wacika parisudha (good speech), and manacika parisudha (good thought). The foundation of behavior based on these three noble attitudes of Tri Kaya Parisudha is able to produce cultural values which cause the practice of cingkreman to provide benefits to its practitioners. The benefits felt by these actors mean that cingkreman will continue to be practiced, and this is one of the reasons why the carrying out of cingkreman persists amidst technological advances which are slowly eroding existing cultural practices in society. Hofstede's cultural dimensions that are found in the practice of cingkreman include uncertainty avoidance, collectivity, and femininity. The dimension of power differences is not found because, in the practice of cingkreman, there are no differences between the participants in the social strata. Everyone has the same right to join the cingkreman group.
EKSPLORASI POTENSI TAMAN NASIONAL KOMODO: PENDEKATAN PENGEMBANGAN PAKET WISATA BERBASIS WISATA BAHARI Hens, Angela Novelin; Sudana, I Putu; Negara, I Made Kusuma
Jurnal IPTA Vol 11 No 2 (2023): Jurnal IPTA (December 2023)
Publisher : Department of Tour and Travel Studies, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IPTA.2023.v11.i02.p12

Abstract

Komodo National Park. The purpose of this research is to find out the potential and packaging of marine tourism packages that have not been optimized in Komodo National Park.Data collection techniques in this study are observation, interviews, literature studies and documentation. The informant determination technique in this study is purposive sampling. The analysis technique used is qualitative descriptive. The results of this study show that in Komodo National Park there are fourteen potential Marine tourism. The marine tourism potential consists of Pink Beach, Siaba Besar, Kanawa Island, Batu Bolong, Kalong Island, Crystal Rock, Taka Makassar, The Cauldron, Manta Point, Kelor Island, Waecicu Beach, Pede Beach, Rangko Cave and Ujung Village. These potentials can be packaged into 3 tour packages, namely, Komodo Dive Tour with Full Day Tour activities, Labuan Bajo City Tour with Full Day Tour tourism activities and Komodo Oversea Tour with 3 day 2 tour activities Nights.
PENGARUH KUALITAS PELAYANAN DRIVER GRABCAR TERHADAP KEPUASAN WISATAWAN NUSANTARA DI BADUNG, BALI Sarfina, Eminilda; Sendra, I Made; Sudana, I Putu
Jurnal IPTA Vol 11 No 2 (2023): Jurnal IPTA (December 2023)
Publisher : Department of Tour and Travel Studies, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IPTA.2023.v11.i02.p17

Abstract

GrabCar is an internet-based transportation service that can be accessed through an online application that rejuvenates users/tourists, but there are some complaints from users or tourists when using GrabCar. The purpose of this study is to determine the effect of GrabCar Driver service quality on the satisfaction of domestic tourists in Badung Regency, Bali. The operational definition of variables used in this study is X, Y and characteristics. The sampling technique uses accindental sampling with a total of 100 respondents, namely domestic tourists who have used GrabCar in Badung Regency, Bali. Data collection techniques are carried out by observation, questionnaires, interviews, literature studies, and documentation. This research is quantitative descriptive by using simple linear regression analysis as data analysis. This study uses descriptive data analysis which is processed using the SPSS 25.0 application for windows. The results of simple linear regression analysis through partial testing of the effect of variable X on Y show that the t test obtains a significant value of 0.000 <0.005, which means that the service quality variable has a positive effect on tourist satisfaction. The R square determinant coefficient value is 0.630, service quality affects domestic tourist satisfaction, while the remaining 37% is influenced by other variables such as competition variables, price variables, trust variables, for the Grab manager must improve facilities, maintain the company's image, hospitality to tourists/ passengers, and improve CHSE standards.
PENGARUH KUALITAS PELAYANAN PRAMUWISATA LOKAL TERHADAP KEPUASAN WISATAWAN NUSANTARA DI PURA LUHUR ULUWATU Bulu, Stevania Hendrika; Sudana, I Putu; Kristianto, Yohanes
Jurnal IPTA Vol 11 No 2 (2023): Jurnal IPTA (December 2023)
Publisher : Department of Tour and Travel Studies, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IPTA.2023.v11.i02.p09

Abstract

The quality of local tour guide services is a factor in consideration of tourist satisfaction when visiting a tourist attraction. This study aims to determine the effect of the quality of local guide services on the satisfaction of domestic tourists at Luhur Uluwatu Temple. The operational definitions of the variables used in this study are service quality (X) and tourist satisfaction (Y). The sampling technique in this study was taken by accidental sampling with a total of 100 respondents. The respondents of this study were domestic tourists who used the services of local tour guides in tourist areas outside the Uluwatu sublime temple. While this research is descriptive quantitative using simple linear regression analysis as a data analysis technique. In this study using data collection techniques, namely observation, literature study, questionnaires, interviews, and distributing questionnaires to obtain data. The results of a simple linear regression analysis through partial testing of the effect of variable X on Y in table 4.30 produce F count = 29,270 at a significance of 0.001 T table 1,984 at a significance of 0.001 <0.005, so that it can be said that there is a positive and significant influence between the quality of local tour guide services on the satisfaction of domestic tourists at Pura Luhur Uluwatu. E. Keywords: service quality, local guides, tourist satisfaction, domestic touris
STRATEGI PEMASARAN PAKET WISATA DALAM MENINGKATKAN JUMLAH KUNJUNGAN WISATAWAN DI DESA WISATA TISTA, KERAMBITAN, TABANAN Aldu, Maria Pricilla Cahyavika; Sudana, I Putu; Dewi, LGLK.
Jurnal IPTA Vol 11 No 2 (2023): Jurnal IPTA (December 2023)
Publisher : Department of Tour and Travel Studies, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IPTA.2023.v11.i02.p15

Abstract

Tista tourism village is one of the tourism villages located in Kerambitan District, Tabanan Regency, Bali. This village sells various tour packages and has been designated as a tourist village since 2016 but tourist visits are still relatively small. Therefore, this research was conducted to find out the marketing strategy of the Tista tourism village tour package in increasing tourist visits.The data analysis technique is internal environment using 7P Marketing Mix analysis and the external environment using market, competitor, government, technology, and economic analysis and SWOT. Data types use qualitative and quantitative data. Data sources use primary and secondary data sources. Data collection techniques using observation, interviews, documentation, literature studies, and distributing questionnaires. The data analysis technique uses descriptive qualitative. The results of the study used 18 internal indicators and 7 external indicators, then obtained 14 strengthes, 4 weaknesses, 4 opportunities, and 3 threats. Based on the results of data processing, it’s known that the total IFAS value is 3.10 and the EFAS value is 3.02 so that the position of the Tista tourism village tour package is in cell V, namely Growth Strategy/Stability Strategy with concentration through horizontal integration. A suitable strategy is a strategy that can prevent profit loss and loss of profit.
FAKTOR YANG MEMPENGARUHI MOTIVASI WISATAWAN NUSANTARA BERKUNJUNG KE PANTAI PASUT, TABANAN Hadi, Aneisya Audeslina; Sudana, I Putu; Sasrawan Mananda, IGPB.
Jurnal IPTA Vol 11 No 2 (2023): Jurnal IPTA (December 2023)
Publisher : Department of Tour and Travel Studies, Faculty of Tourism, Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/IPTA.2023.v11.i02.p07

Abstract

This research focuses on the factors that influence the motivation of tourists to visit Pasut Beach, a popular tourist attraction in Tabanan Regency that gained attention on social media in 2018. The study involved 130 domestic tourists who had previously visited Pasut Beach. Data was collected through observation, questionnaires, interviews, literature review, and documentation. Factor analysis was conducted using SPSS for Windows Version 25 to analyze the data. The findings revealed that the majority of respondents were female, aged between 17 and 25 years old, unmarried, had a high school diploma or equivalent education, and were students from East Java. Most tourists spent less than IDR 100,000 during their visit. Common tourist activities included taking selfies, using motorized vehicles, and obtaining information through social media platforms. Six motivating factors for visiting Pasut Beach were identified: self-fulfillment, relationship, escape from routinity and relaxation, romance moment, family bonds, and prestige. Additionally, three attracting factors for visitors were identified: product and facilities, information about the destination, and natural scenery. The study concluded that “self-fulfillment” was the most influential factor motivating domestic tourists to visit Pasut Beach, while the availability of diverse “product and facilities” was the dominant factor attracting them.
Peran Corporate Social Responsibility Memediasi Pengaruh Penerapan Green Accounting dan Kinerja Lingkungan Terhadap Profitabilitas Perusahaan yang Terdaftar di Bei I Wayan Renold Tino; I Putu Sudana
Gemawisata: Jurnal Ilmiah Pariwisata Vol. 21 No. 1 (2025): Jurnal Ilmiah Pariwisata
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemawisata.v21i1.428

Abstract

The profitability of a company, as reflected by ratios such as Return on Assets (ROA), measures its ability to generate profit from operational activities. In the consumer non-cyclical sector, while some companies have experienced a decline in profits, financial performance tends to remain stable. This study employs purposive sampling to obtain 106 observations and panel data regression analysis to explore the impact of green accounting, environmental performance, and CSR on profitability, given the varying results from previous studies. The research findings indicate that: 1) Green accounting has a positive effect on corporate social responsibility. 2) Environmental performance does not affect corporate social responsibility. 3) Green accounting does not impact company profitability. 4) Environmental performance does not impact company profitability. 5) Corporate social responsibility affects company profitability. 6) Corporate social responsibility mediates the relationship between green accounting and company profitability. 7) Corporate social responsibility does not mediate the relationship between environmental performance and company profitability.
Perencanaan Lanskap Saluran Irigasi “Tukad Tanah Putih” di Desa Adat Tegal Darmasaba, Kabupaten Badung sebagai Kawasan Rekreasi Gusti Ayu Made Tasya Paradista; I Gusti Agung Ayu Rai Asmiwyati; I Putu Sudana
Jurnal Arsitektur Lansekap Vol. 10, No. 2 Oktober 2024
Publisher : Prodi Arsitektur Pertamanan, Fakultas Pertanian, Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JAL.2024.v10.i02.p03

Abstract

The development of river areas can be planned by utilizing the river as a recreation area. Planning development is carried out by utilizing the potentials that exist in the river area, one of the rivers that can be developed its potential is the Tukad Tanah Putih which is located and crosses Badung Regency, Bali. The Tukad Tanah Putih area is an area that is often visited by local people for recreational activities and daily activities, but current conditions are not good in structuring and developing the area such as the unavailability of facilities and infrastructure in the area resulting in damage to physical conditions that make not comfortable in the area for recreation. The Tukad Tanah Putih area is planned as a recreation area that is in harmony with nature and is able to accommodate the community for recreation, with planning space zoning in adapted to the results of regional analysis and synthesis. The research method has been carried out using a survey method with observation, documentation, interviews, and library studies with the stages of inventory, analysis, synthesis, and landscape planning with the aspects studied are biophysical and social aspects. Regional planning resulted in the division of zones, namely active recreation zone, passive recreation zone, and a visual zone, with conservation vegetation and aesthetic vegetation, and planned includes primary circulation and secondary circulation. The results of this study are in the form of recommendations for Tukad Tanah Putih as a recreation area with site plan and ilustrations for each area.
Co-Authors Aggy Cariena Ahmad Irfan Setiawan Aji Muhammad Fariz Akhmad Farrkhan Farrabi Azra Aldu, Maria Pricilla Cahyavika Anak Agung Ayu Intan Wulandari Anak Agung Gde Putu Widanaputra Anak Agung Gde Putu Widanaputra Aulia Sanggili Ayu Kusuma Bambang Dharwiyanto Putro Bulu, Stevania Hendrika Camelia Agatha Mahayu Putri Cening Suprani Gama Charles Bertomi Cipta Mulyana Cokorda Gede Alit Semarajaya Danang Purnomo Deva, Pande Made Devasmara Dewi, LGLK. Eka Ardhani Sisdyani Eka Putri Suryantari Erick Kevin Perangin-Angin Erika Arifin GEDE WIJANA Gusti Ayu Made Tasya Paradista Hadi, Aneisya Audeslina Helly Gantara Helmi Cahyana Hens, Angela Novelin Herlita Br. Tarigan I GA. Gede Luhur Winata Putra I Gede Adhi Suputra Arimbawa PG. I Gusti Agung Ayu Rai Asmiwyati I Gusti Ayu Manuati Dewi I Gusti Putu Bagus Sasrawan Mananda I Ketut Suwena I Komang Deya Pradnyana I Made Adhi Wirayana I Made Sendra I NYOMAN RAI I Nyoman Sudiarta I Nyoman Surya Maha Putra I Wayan Ary Mahendra Putra I Wayan Putra Aditya I Wayan Renold Tino I WAYAN WIRAATMAJA Ida Bagus Gde Pujaastawa Irena Hersi Kristanti Kadek Agus Arya Wibawa Kadek Utami Wirya A. Kedisan, A.A Vidyaswari Kiki Savira Luh Gede Leli Kusuma Dewi Luh Putu Swandewi Lury Sevita Yusiana MADE KUSUMA NEGARA Made Surya Wijaya Marni Aruan Marulina Sitohang N.G.A.S. Dewi NGAS. Dewi Ni Kadek Devi Somiari Ni Ketut Rasmini Ni Komang Alit Astiari Ni Komang Ayu Trisna Dewi Ni Luh Putu Wiagustini Ni Luh Putu Wiagustini Ni Made Ayu Diah Utari Ni Made Dwi Ratnadi Ni Made Oka Karini Ni Made Reni Istarini Ni Made Sofia Wijaya Ni Nyoman Padmi Triyanti Ni Putu Eka Mahadewi Ni Putu Happy Marini S. Ni Putu Masni Nistari Ni Putu Melia Andriani Ni Putu Sri Harta Mimba Ni Putu Yessy Christina Ni Wayan Ayu Sekarningsih Ni Wayan Diasputri SJ Ni Wayan Tia Deviyanti Noviesya Yosal Nurman Hadipratama Putu Agus Wikanatha Sagita Putu Doddy Pramana Putu Geni Jaya Ksamawan Putu Sucita Yanthy Rama Ady Pranata Rasmini, Ketut Riandewi W, Ni Luh Ricky Iddham Permana Ryan Sebastian Sarfina, Eminilda Yayu Indrawati Yohanes Kristianto Yohanes Sunu Dwi Aldrianto Yundari, Yundari