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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Community Service Learning Comvice : Journal of community service Jurnal Riset Akuntansi Aksioma Dialektika: Jurnal Ekonomi dan Ilmu Sosial Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Journal of Applied Sciences in Accounting, Finance, and Tax Postgraduated Community Service Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat JAMAIKA: Jurnal Abdi Masyarakat Journal of Governance, Taxation, and Auditing Jurnal Abdi Dharma Masyarakat Jurnal Riset Akuntansi Warmadewa E-JURNAL AKUNTANSI Community Service Journal of Law
Gde Deny Larasdiputra
Universitas Warmadewa
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Tax Amnesty E-Filing dan Sanksi Perpajakan Terhadap Kepatuhan WPOP di Kabupaten Badung Selatan Ni Kadek Anik Maharani; Luh Kade Datrini; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3362.87-91

Abstract

Penelitian ini mengangkat judul “Pengaruh Tax Amnesty, E-Filling, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kabupaten Badung Selatan”. Penelitian ini bertujuan untuk menguji kembali secara empiris pengaruh variabel terikat (X₁, X₂, X₃), yang terdiri dari tax amnesty, e-filing dan sanksi perpajakan terhadap variabel bebas (Y) kepatuhan WP. Dalam penelitian ini memiliki populasi sebanyak 125.329 WPOP. Metode pengumpulan data dalam penelitian ini yaitu melalui penyebaran kuesioner. Dalam penelitian ini menggunakan sampel yang secara kebetulan bertemu dengan WP sebanyak 100 responden. Dalam penelitian ini menggunakan analisis regresi linier berganda. Menurut analisis dan pengujian yang sudah dilakukan, dapat disimpulkan bahwa kepatuhan seseorang dalam menjalankan kewajiban perpajakannya dipengaruhi oleh pengampunan pajak (tax amnesty), e-filing dan sanksi perpajakan. Penelitian ini menggunakan pengujian hipotesis uji statistic t. Dengan pengujian yang telah dilakukan maka terdapat hasil penelitian ketiga variabel berpengaruh positif terhadap Kepatuhan WPOP di Kabupaten Badung Selatan.
Pengaruh Profitabilitas, Ukuran Perusahaan, Pertumbuhan Perusahaan Dan Leverage Terhadap Penerimaan Opini Audit Going Concern (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI Periode 2017-2019) Ni Kadek Suartika Yanti; Luh Kade Datrini; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Warmadewa Vol. 2 No. 2 (2021)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.2.2.3364.70-74

Abstract

This research is a quantitative study that aims to empirically the effect of profitabiliy, company size, company’s growth and leverage on the attainment of going concern audit opinion (at Manufacturing Good Consumer Industry Sector Listed on the BEI Period 2017-2019). This study used secondary data with analysis method is logistic regression analysis. The result of this research is the profitability and company size does not have an effect on going concern audit opinion. The companys’s growth have an negative effect on going concern audit opinion. The leverage have an positif effect on going concern audit opinion.
Strengthening Legal Governance and Partnerships for Sustainable Tourism Villages Based on SDGS in Bongan Village, Tabanan I Dewa Agung Gede Mahardika Martha; I Nyoman Sutama; Gde Deny Larasdiputra
Community Service Journal of Law Vol. 4 No. 1 (2025): Community Service Journal of Law
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.4.1.2025.56-62

Abstract

This community service aims to strengthen legal governance and establish a multi-stakeholder partnership in managing Bongan Tourism Village, Tabanan, Bali. The program included focus group discussions (FGDs), legal and entrepreneurship training, and drafting a Memorandum of Understanding (MoU) among local institutions. The results show the preparation of a village regulation draft, increased community capacity, and a transparent partnership model. This program contributes to achieving SDG 8, 11, and 17
Case-Based Learning dalam Pembelajaran Akuntansi Sektor Publik Komang Adi Kurniawan Saputra; Ni Made Intan Priliandani; Putu Dian Pradnyanitasari; Gde Deny Larasdiputra
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.57

Abstract

This study aims to examine the effect of the application of case-based learning methods and motivation on the understanding of public sector accounting with emotional intelligence as a moderator. The population of this study is undergraduate accounting department students who have taken public sector accounting courses at Warmadewa University. The sampling technique in this study was purposive sampling with certain criteria such as students who have taken public sector accounting courses. Research design is survey research design by distributing questionnaires to respondents. Data analysis uses moderated regression analysis (MRA). The results of this study indicate that the application of case-based and motivational learning methods significant positive effect on the understanding of public sector accounting, and proved that emotional intelligence is able to moderate the effect of the application of case-based learning methods and motivation towards understanding public sector accounting.
Legitimacy of Entrepreneurs in the Iron Triangle Concept. Which is Prioritized? Price, Quality or Service? Gde Deny LARASDIPUTRA; Putu Gede Wisnu Permana KAWISANA; I Made YOGIARTA
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.v5i5.1219

Abstract

This study aims to understand how entrepreneurs, especially members of the Indonesian Young Entrepreneurs Association (HIPMI) Denpasar branch, prioritize and balance price, quality, and service factors in running their businesses. Using an interpretive approach and in-depth interview method, this study explores entrepreneurs' experiences and strategies in applying the Iron Triangle Concept to face market competition. The research findings show that the priority of one factor is influenced by market conditions, consumer needs, and the business's position in the growth cycle. Entrepreneurs who prioritize price tend to use competitive strategies to attract consumers, while those who prioritize quality focus on improving the reputation of products or services. On the other hand, superior service is an important factor in building long-term customer loyalty.This study confirms that business success lies in the ability to balance these three factors adaptively according to market dynamics. In addition, these findings provide practical insights for novice entrepreneurs in understanding how to manage the basic elements that are important for building business sustainability and legitimacy. This study contributes to the entrepreneurship literature by offering strategic guidance based on real experiences for entrepreneurs in managing the complexity of competitive markets.
Transforming Students' Paradigms Regarding Research through Experiential Learning in Entrepreneurial Accounting Gde Deny Larasdiputra; Ni Putu Riski Martini
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.v5i1.2080

Abstract

This study aims to explore the shift in students' paradigms regarding research through an entrepreneurial accounting learning approach based on practical experience with an MSME. Students often perceive research or the undergraduate thesis as a rigid administrative obligation detached from real-world realities. Employing a qualitative approach with an explorative-reflective design, this study utilized "Poison Coffee Shop"an MSME as a "living laboratory" for accounting students over the course of one academic semester.Data collection involved semi-structured reflective interviews, limited participant observation, and students' written reflective journals, all of which were analyzed using thematic analysis. The findings indicate that students' direct engagement with the MSME's operational and managerial dynamics successfully deconstructed myths surrounding academic research. Students experienced a paradigm shift, coming to view the processes of investigation, financial data analysis, and reflection as essential life skills a form of "living research."This learning model not only bridges theory and practice but also contributes significantly to the achievement of SDG 4 (Quality Education) through reflective pedagogical innovation, and SDG 8 (Decent Work and Economic Growth) by fostering an analytical and sustainable entrepreneurial orientation.
Co-Authors A.A. Ketut JAYAWARSA A.A. Sri PURNAMI AA Pt. Agung Mirah Purnama Sari Agus Darma Yoga Pratama, Agus Darma Ari Surya Darmawan Artha Aryasa, I Putu Gde Chandra DEWI, Ni Komang Ayu Triana Dharmawan, Nyoman Ari Surya Gede Sanjaya Adi Putra I Dewa Agung Gede Mahardika Martha I Gede Deva Pratama I GEDE SURYA PRATAMA I Gst. B. Ngr. P. Putra I Gusti Bagus Ngurah Panji Putra I Gusti Bagus Ngurah Panji Putra I Ketut Suryanawa I Ketut Yadnyana I Made Astu Mahayana I Made YOGIARTA I Nyoman Sutama I Putu Arya Loka Aditya Gautama I Putu Jana PRAWESWARA I Wayan Kartika Jaya Utama I.D.A.M Manik SASTRI Ida Ayu Ulan Antika Putri Ida Bagus Putra Astika Jayawarsa, A.A. Ketut Kawisana, Putu Gede Wisnu Permana Komang Adi Kurniawan Saputra Luh Kade Datrini Luh Kade Datrini Mahayana, I Made Astu MARDIKA, Agus Putra Martini, Ni Putu Riski Ni Kadek Anik Maharani Ni Kadek Suartika Yanti Ni Ketut Etty Suwitari Ni Ketut Etty Suwitari, Ni Ketut Etty Ni Luh Putri Jelitayanti Ni Made Intan Priliandani, Ni Made Intan Ni Made SUINDARI Ni Nyoman Sri Rahayu Damayanti Ni Putu Riski Martini Ni Putu Riski Martini Ni Putu Riski MARTINI Ni Putu Riski MARTINI Pasupati, Bayu Putra, Adi Pratama Putra, I Gst. B. Ngr. P. Putra, Ngurah Panji Putu Budi Anggiriawan Putu Dian Pradnyanitasari Putu Gede Wibi PREDANA Putu Gede Wisnu Permana Kawisana Putu Gede Wisnu Permana KAWISANA Trisnamayuni , A. A. Istri Mas WIDJAYANTI, Putu Feby Silvia Wijayanti, Ni Putu Lisa Yogiarta, I Made