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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Manajemen Bisnis Jurnal Analisis Manajemen JUIMA : Jurnal Ilmu Manajemen Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat MIX : Jurnal Ilmiah Manajemen Jurnal Bakti Saraswati JURNAL GALUNG TROPIKA International Journal of Supply Chain Management Enrichment : Journal of Management Journal of Social Science Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Journal La Sociale Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Ekonomi Prosiding Konferensi Nasional PKM-CSR Indonesian Community Journal JISOS: Jurnal ilmu sosial Media Bina Ilmiah Jurnal Multidisiplin West Science Journal of Social Science Journal of Applied Accounting Jurnal Inovasi Akuntansi Values EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Ar Ro'is Mandalika (Armada) Jurnal Nusa Manajemen Cahaya Pengabdian Journal of Advanced Research in Social Sciences and Humanities SENEMA Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi
Yenny Verawati
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Transportation Other

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Pelatihan Sistem Pembagian Tugas Pencatatan Keluar dan Masuk Barang di Sakura GirlShop Utami, Ni Made Satya; Sapta, I Ketut Setia; Verawati, Yenny; Sukmayanti, Nyoman Ayu Purnami
Cahaya Pengabdian Vol. 1 No. 1 (2024): Juni 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i1.49

Abstract

One of the regional economic forces that support the Indonesian economy is the presence of business actors, Micro, Small and medium enterprises (MSMEs). One of them is the Sakura Girl shop, although many consumers visit, they face the problem of human resources who have not fully understand the distribution of tasks and recording in and out of goods that have not been realized properly due to lack of assistance in the process of checking the stock of goods. Answering these challenges using the Participation Research Action (PRA) method is to discuss with the Owner and employees, by providing assistance and training to existing human resources aimed at improving employees' knowledge, skills, and performance so that there is no social gap between employees.
Adaptive Banking Strategies to Address Embedded Finance Disruption in Digital Commerce Platforms Tahu, Gregorius Paulus; Setiadi, Hendri; Verawati, Yenny
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 3 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i3.6264

Abstract

This study explores the impact of embedded finance disruption on traditional banking institutions within digital commerce platforms. The rapid integration of financial services such as payments, lending, and insurance into e-commerce platforms poses both challenges and opportunities for banks. The aim of this research is to identify adaptive strategies that banks can adopt to remain competitive in the face of this disruption. Using a library-based research methodology, data was collected from secondary sources, including books, academic journals, and industry reports. The findings reveal that banks are increasingly leveraging open banking, APIs, and digital transformation strategies to integrate their services into digital platforms. However, challenges related to regulatory compliance, data privacy, and organizational resistance remain significant barriers. In conclusion, banks must embrace innovation, collaborate with fintech companies, and develop flexible, customer-centric solutions to thrive in the evolving digital finance ecosystem.
DAMPAK ANTESEDEN DIMENSI KUALITAS TERHADAP KEPUASAN PENGGUNA SISTEM E-FILING (STUDI EMPIRIS PADA WAJIB PAJAK UMKM DI KABUPATEN GIANYAR BALI) I Made Purba Astakoni; Ida bagus Swaputra; Kadek Ryan Putra Richadinata; Yenny Verawati; Ni Made Satya Utami
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.123-139

Abstract

This study aims to empirically examine the effect of information quality, system quality and service quality on user satisfaction of e-filing systems. The research model offered tries to lift the first and second order models in testing the measurement of existing indicators. Samples were taken from the entire population of micro, small and medium enterprises (MSMEs) taxpayers spread over seven sub-districts in Gianyar Regency, as many as 128 MSMEs. The data analysis technique in this research uses SEM-PLS analysis to test the research hypothesis. In this study PLS is considered appropriate to test the model in developing the existing theory. The results of the overall model evaluation based on the value of R-Square (R2), Q-Square Predictive Relevance (Q2) and Goodness of Fit (GoF) that the model is declared good. The results of testing the first hypothesis indicate that the quality of information has a significant positive effect on user satisfaction of the e-filing system. The results of testing the second hypothesis indicate that the quality of the system has no effect on user satisfaction of the e-filing system. The results of testing the third hypothesis indicate that service quality has a significant positive effect on user satisfaction of the e-filing system.
Gender Sebagai Sub-sample: Variabel Anteseden Perilaku Organizational Citizenship Behavior (OCB) I Nyoman Tri Sutaguna; Agus Yulistiyono; Yenny Verawati; Ni Made Satya Utami; I Made Purba Astakoni
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.133-149

Abstract

The objectives of this study namely analyzing the role of workplace spirituality, organizational citizenship behavior (OCB), organizational commitment, job satisfaction, and analyzing gender roles as a sub-sample in the research model adopted. This research was conducted in all notary offices in Bangli Regency, with research sample of 45 permanent employees. Empirical data were analyzed through the Partial Least Square approach (SEM_PLS) approach. The results of testing the model with the Q-Square Predictive Relevance (Q2), R-Square (R2) approach or the coefficient of determination, and Goodness of Fit (GoF) obtained a model with a good predicate. Research results confirmed that workplace spirituality significantly influence on job satisfaction and organizational citizenship behavior. Results also proved that workplace spirituality positively influence organizational commitment. Whereas job satisfaction insignificantly influences organizational citizenship behavior and organizational commitment also showed insignificant effect towards organizational citizenship behavior. In testing gender as a sub-sample on all linkages built in the model, no significant results have been obtained, in the sense that gender roles (both male and female) as a group are not significantly different.
OPTIMALISASI PENGELOLAAN USAHA MELALUI PENATAAN ADMINISTRASI DAN SISTEM PENCATATAN SEDERHANA Yenny Verawati; Ni Kadek Putri Cihna Nuryani
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program ini bertujuan untuk mengoptimalkan efektivitas pengelolaan operasional usaha melalui penataan administrasi dan pencatatan sederhana pada Toko 906 The Label. Beberapa permasalahan yang ditemukan pada mitra yaitu ketiadaan pencatatan kas kecil yang terstruktur, tidak tersedianya pencatatan pengendalian stok opname secara tertulis, dan belum tersedianya kartu nama usaha. Metode pelaksanaan meliputi tahap observasi, perancangan program, penerapan pencatatan kas kecil pada buku yang dilanjutkan dengan rekapitulasi digital, penerapan format pencatatan stok opname, pembuatan dan pendistribusian kartu nama usaha, penerapan pelatihan staf, monitoring dan evaluasi. Solusi yang diberikan berupa penyusunan format pencatatan kas kecil sederhana dalam bentuk manual dan digital menggunakan Google Sheets, perancangan format stok opname bulanan untuk pengendalian persediaan, serta pembuatan kartu nama usaha sebagai media promosi. Hasil program menunjukkan adanya peningkatan dalam pencatatan keuangan yang lebih teratur, tersedianya data stok yang lebih akurat dan terstruktur, serta meningkatnya profesionalitas usaha melalui penggunaan kartu nama. Selain itu, kegiatan sosialisasi dan pelatihan mampu meningkatkan pemahaman staf dalam melakukan pencatatan administrasi secara optimal. Dengan demikian, program ini memberikan kontribusi nyata dalam meningkatkan efisiensi dan efektivitas pengelolaan usaha, khususnya dalam aspek administrasi dan pencatatan sederhana yang dapat diterapkan secara berkelanjutan oleh pelaku usaha.
Analisis Fraud Detection Menggunakan Machine Learning pada Sistem Akuntansi Modern Yenny Verawati; Sri Wahyuni Israfatin Bobihu; Iip Dyah Kusumaningati; Bryant Ritchie Trisnodjojo; Jessica Gita Elvira Thanos
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 4 No. 2 (2026): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v4i2.249

Abstract

Perkembangan transformasi digital dalam bidang akuntansi telah meningkatkan efisiensi pengelolaan transaksi keuangan, namun di sisi lain juga memperbesar risiko terjadinya kecurangan (fraud) yang semakin kompleks dan sulit dideteksi melalui metode audit konvensional. Penelitian ini bertujuan untuk menganalisis penerapan algoritma Machine Learning dalam mendeteksi indikasi fraud pada sistem akuntansi modern secara lebih cepat, akurat, dan adaptif terhadap pola transaksi yang dinamis. Metode penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data transaksi keuangan yang telah diklasifikasikan ke dalam kategori fraud dan non-fraud. Tahapan penelitian meliputi proses data preprocessing, seleksi fitur, pelatihan model, serta evaluasi kinerja menggunakan beberapa algoritma Machine Learning, seperti Logistic Regression, Random Forest, dan Extreme Gradient Boosting (XGBoost). Kinerja model dievaluasi berdasarkan metrik akurasi, presisi, recall, dan F1-score untuk menentukan algoritma yang paling efektif dalam mendeteksi transaksi mencurigakan. Hasil penelitian menunjukkan bahwa pendekatan Machine Learning mampu mengidentifikasi pola anomali dan indikasi fraud dengan tingkat akurasi yang tinggi dibandingkan metode berbasis aturan (rule-based system). Selain itu, model yang dikembangkan mampu mengurangi tingkat kesalahan deteksi serta meningkatkan kemampuan sistem dalam mendukung proses pengambilan keputusan audit. Temuan ini menunjukkan bahwa integrasi Machine Learning pada sistem akuntansi modern dapat menjadi solusi yang efektif untuk memperkuat pengendalian internal dan mitigasi risiko fraud di era digital.
Pengaruh Profitabilitas, Likuiditas, Kualitas Audit, Corporate Governance dan Ukuran Perusahaan terhadap Penghindaran Pajak I Nyoman Agus Wahyu Anggara; Yenny Verawati; Desak Ayu Sriary Bhegawati
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6892

Abstract

This study aims to analyze the effect of profitability, liquidity, audit quality, corporate governance and company size on tax evasion. The sample used is 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period. Determination of the sample using purposive sampling technique. The data analysis technique used is multiple linear regression analysis.The results of this study indicate that the variable profitability, audit committee and firm size have a positive effect on tax evasion. While the audit quality variable has a negative effect on tax evasion. And the variable liquidity and independent commissioners have no effect on tax evasion. For further research, this research can be developed using other variables that have an influence on tax evasion.
Pengaruh Sosialisasi Perpajakan, Pemahaman Perpajakan, Sistem Administrasi Perpajakan Modern, Tingkat Kepercayaan Wajib Pajak, dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak (KPP) Denpasar Barat Komang Daiva Rama Bahuda Wedanta; Yenny Verawati; Desak Ayu Sriary Bhegawati
Jurnal Multidisiplin West Science Vol 5 No 01 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i01.3222

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, pemahaman perpajakan, sistem administrasi perpajakan modern, tingkat kepercayaan wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan wajib pajak pada Kantor Pelayanan Pajak (KPP) Pratama Denpasar Barat. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data diperoleh melalui penyebaran kuesioner kepada wajib pajak yang terdaftar di KPP Pratama Denpasar Barat dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa sosialisasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, dengan nilai koefisien regresi sebesar 0,584 atau berkontribusi sebesar 58,4% dan tingkat signifikansi p < 0,001. Tingkat kepercayaan wajib pajak juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, yang menunjukkan bahwa meningkatnya kepercayaan terhadap sistem pemerintahan dan pengelolaan pajak mendorong kepatuhan secara sukarela. Kualitas pelayanan fiskus terbukti memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak, mencerminkan pentingnya pelayanan yang profesional, responsif, dan berorientasi pada kepuasan wajib pajak. Sebaliknya, pemahaman perpajakan menunjukkan koefisien regresi sebesar 0,044 dengan tingkat signifikansi 0,609, yang berarti tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Sistem administrasi perpajakan modern juga tidak berpengaruh signifikan dengan nilai koefisien regresi sebesar 0,004 dan tingkat signifikansi 0,973. Temuan ini mengindikasikan bahwa peningkatan kepatuhan wajib pajak lebih dipengaruhi oleh faktor sosial dan psikologis dibandingkan faktor teknis dan pengetahuan semata. Oleh karena itu, Direktorat Jenderal Pajak perlu memprioritaskan penguatan sosialisasi, peningkatan kepercayaan publik, dan perbaikan kualitas pelayanan fiskus guna meningkatkan kepatuhan wajib pajak secara berkelanjutan.
Unraveling the Determinants of Budgetary Slack: A Study of Participation, Information Asymmetry, and Organizational Factors Yenny Verawati; Ni Wayan Rustiarini
Journal of Advanced Research in Social Sciences and Humanities Volume 10, Issue 2, June 2025
Publisher : Journal of Advanced Research in Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26500/JARSSH-10-2025-0201

Abstract

Aim: Budgeting is not just a financial plan to monitor expenses and revenues over time within an organization; it also serves as an essential management tool for executing the company’s strategic goals. This study seeks to examine how factors such as budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment affect budgetary slack at Village Credit Institutions (LPD) in Denpasar City. Methodology: Using purposive sampling, responses were collected from 136 participants, the subjects comprised 34 various LPDs in Denpasar, Bali Indonesia. The researchers used a purposive sampling approach in selecting participants. Through specified inclusion criteria, 136 individuals were selected as responders—34 LPD heads, 34 heads of the credit department, 34 cashiers, and 34 internal supervisory team members. The individuals were selected because of the immediate involvement and knowledge of budgetary preparations in these institutions. The data analysis was performed using multiple linear regression on SPS software. Findings: The findings indicate that budget participation, information asymmetry, self-interest, role ambiguity, and organizational commitment all positively influence budgetary slack in LPDs in Denpasar City. Implications/Novel Contribution: To improve the prediction of factors affecting budgetary slack, future studies should consider including additional variables, such as leadership style and internal control systems. This study brings useful lessons for financial institutions and policy makers.
The Influence of Working Capital on MSME Sustainability with Liquidity Level as a Mediator Gregorius Paulus Tahu; Yenny Verawati; Dominicus Djoko Budi Susilo
Journal La Sociale Vol. 6 No. 3 (2025): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i3.2049

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar of Indonesia's economy, significantly contributing to the national GDP and absorbing the majority of the workforce. However, MSMEs face various challenges, particularly related to limited working capital and liquidity issues, which can threaten their business continuity. This study aims to analyze the impact of working capital on the sustainability of MSMEs, as well as the role of liquidity as a mediator in this relationship. Additionally, the study explores external factors, such as government policies and market changes, that influence MSME sustainability. Using a literature review method, this research examines previous studies on working capital management, liquidity, and external factors that support MSME sustainability. The findings indicate that well-managed working capital facilitates operations and enhances MSME competitiveness, while adequate liquidity functions as a crucial link ensuring business continuity. External factors, such as government policies, also play a significant role in creating an ecosystem that supports MSME growth. Therefore, this study suggests that MSMEs optimize their working capital management, improve financial literacy, and leverage financial technology to maintain business continuity. Furthermore, adequate policy support is essential to create a conducive environment for MSMEs.
Co-Authors Agus Gde Ditha Mahendra Agus Yulistiyono Anak Agung Istri Ngurah Marhaeni Anik Yuesti Ardianus Sila Arista Dwi Kurniawan Astakoni, I Made Purba Bryant Ritchie Trisnodjojo Daniel Manek Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Dewa Ayu Agung Dian Hardi Yanti Dominicus Djoko Budi Susilo Gede Irwandika . Gregorius Paulus Tahu Gregorius Paulus Tahu I Gusti Agung Diah Pradnya Putri I Gusti Ayu Diah Yuniti I Kadek Bagas Indra Pranata I Kadek Dedy Efriyadi I Ketut Setia Sapta I Komang Yogha Aditya Purwo I Made Purba Astakoni I Made Purba Astakoni I Made Suryana I Nengah Sudja I Nengah Sudja I Nyoman Agus Wahyu Anggara I Nyoman Tri Sutaguna I Putu Randy Sastrawan I Wayan Mendra I Wayan Sudirman Ida Ayu Made Laras Santika Dewi Ida Ayu Mega Suryantari Ida Bagus Swaputra Iip Dyah Kusumaningati Jessica Gita Elvira Thanos Joko Utomo Kadek Ary Dwipayana Komang Daiva Rama Bahuda Wedanta Luh Kadek Budi Martini Luh Putri Mas Mirayani Made Benny Yuda Asrama Neng Ayu Agustina Wandini Ni Kadek Budi Sri Pertiwi Ni Kadek Indah Pebrianti Ni Kadek Putri Cihna Nuryani Ni Ketut Ledy Sriutami Ni Km. Lolita Sri Widiarni Ni Komang Tri Risnawati Ni Luh Gede Putu Purnawat Ni Made Satya Utami Ni Putu Ayu Mirta Mahayani Ni Putu Chintya Pradnyandari Ni Putu Eni Prabawati Ni Putu Inten Leoni Ni Putu Mitha Lestari Dewi Ni Putu Sukanteri Ni Rai Aditya Putri Ni Wayan Rustiarini Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pande Komang Suparyana Putra, Gede Bagus Brahma Putu Novia Hapsari Ardianti Putu Wulan Francisca Sumaryanti Richadinata, Kadek Riyan Putra Sapta Rini Widyawati Sari , Ni Komang Santi Yulia Setiadi, Hendri Sri Wahyuni Israfatin Bobihu Sukmayanti, Nyoman Ayu Purnami Surya Firmansyah Susilo, Dominicus Djoko Budi Tjok Istri Sri Harwathy Utami , Ni Made Satya Vindiyastara, Shella Putri Widiarni, Ni Km. Lolita Sri Widyantari , Gusti Ayu Ratih