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Bank Business Sustainability: Bibliometric Analysis Yenny Verawati; Made Kembar Sri Budhi; Ni Putu Wiwin Setyari; I Made Endra Kartika Yudha
Journal of Corporate Finance Management and Banking System Vol. 4 No. 04 (2024): June-July 2024
Publisher : HM Journals

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55529/jcfmbs.44.65.77

Abstract

Economic development that only focuses on growth often has negative impacts, encouraging the emergence of the concept of sustainable development that balances economic, environmental, and social aspects. This concept, supported by the United Nations and various parties, is the basis for sustainable development goals until 2030, covering human, social economic, and environmental development. Sustainability, introduced in 1987, integrates environmental, social, and economic aspects or the triple bottom line in business standards and practices. The development of sustainable banking is still in its infancy, with some banks starting to adopt environmental and social policies. This research examines risk policies to support sustainable development in commercial banking through an analysis of 50 articles. The results show that economic and social efficiency, stability, and environmental contribution are important in assessing bank sustainability. Internal factors such as risk management and financial health, as well as external factors such as regulations and macroeconomic conditions are very influential.
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.
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 Santi Diwyarthi, Ni Desak Made; Bahuda Wedanta, Komang Daiva Rama; Verawati, Yenny; Sriary Bhegawati, Desak Ayu
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.
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.
Co-Authors Agus Gde Ditha Mahendra Anak Agung Istri Ngurah Marhaeni Anik Yuesti Ardianus Sila Arista Dwi Kurniawan Astakoni, I Made Purba Bahuda Wedanta, Komang Daiva Rama Daniel Manek Desak Ayu Sriary Bhegawati Desak Made Sukarnasih Dewa Ayu Agung Dian Hardi Yanti Gde Bagus Brahma Putra Gede Irwandika . 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 Endra Kartika Yudha 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 Joko Utomo Kadek Ary Dwipayana Luh Kadek Budi Martini Luh Putri Mas Mirayani Made Benny Yuda Asrama Made Kembar Sri Budhi 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 Putu Wiwin Setyari Ni Rai Aditya Putri Ni Wayan Rustiarini Nyoman Agus Chandra Sekharendra Pande Ketut Ribek Pande Komang Suparyana Putu Novia Hapsari Ardianti Putu Wulan Francisca Sumaryanti Richadinata, Kadek Riyan Putra Santi Diwyarthi, Ni Desak Made Sapta Rini Widyawati Sari , Ni Komang Santi Yulia Setiadi, Hendri Sriary Bhegawati, Desak Ayu 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 Yulistiyono, Agus