Articles
<![CDATA[The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the use of Accounting Information Systems in Petang District ]]>
<![CDATA[PRATIWI, Anak Agung Trisna Dwi]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>;
<![CDATA[AZIS, Ita Sylvia Azita]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 1 (2023): Journal of Governance, Taxation and Auditing (July - September 2023) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i3.873
<![CDATA[This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District. This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 program. The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting. The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.]]>
<![CDATA[The Effect of Debtor Character and Fiducian Guarantee from SME Entrepreneurs on Credit Approval ]]>
<![CDATA[BINTANG, Ida Ayu Made]]>;
<![CDATA[SURASMI, Ida Ayu]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>
<![CDATA[ Journal of Entrepreneurial and Business Diversity Vol. 1 No. 2 (2023): Journal of Entrepreneurial and Business Diversity. (April – June) ]]>
Publisher : <![CDATA[PT. Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jebd.v1i2.74
<![CDATA[Purpose:This study aims to determine the effect of debtor character and fiduciary guarantees from SME entrepreneurs on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. The location of this research is at the BPD Bank, Klungkung Regency.Methodology:The population used is the credit employees of Bank BPD Klungkung Branch, with 35 employees. The sample in this study used 35 respondents. The data collection technique used in this study was a questionnaire containing a Likert scale. The data analysis technique used is multiple linear regression analysis.Findings:The results of this study indicate that the debtor's character has a significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency. Fiduciary guarantees from SME entrepreneurs have no significant positive effect on credit approval during the coronavirus pandemic at Bank BPD Klungkung Regency.Implication:This indicates that banks prioritize easy credit for SME entrepreneurs rather than fiduciary guarantees in supporting credit relaxation policies during the Covid-19 pandemic.]]>
<![CDATA[Factors Affecting Motor Vehicle Taxpayer Compliance ]]>
<![CDATA[PUTRA, Anak Agung Gede Wisnu Adi Pradana]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>;
<![CDATA[INDRIYANI, Ni Made Vita]]>
<![CDATA[ Journal of Entrepreneurial and Business Diversity Vol. 1 No. 3 (2023): Journal of Entrepreneurial and Business Diversity. (July- September) ]]>
Publisher : <![CDATA[PT. Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jebd.v1i3.85
<![CDATA[Purpose: Tax is the most significant source of revenue for a country, especially Indonesia. Achieving the level of taxpayer compliance and maintaining the level of compliance is a matter of concern in both developed and developing countries. This study aims to determine the effect of service quality, religiosity, and subjective norms on individual taxpayer compliance at the Joint Samsat Office, Tabanan City.Methodology:The data analysis method used is multiple linear regression. This type of research is research with primary data obtained from the answers of individual taxpayers registered at the Joint Samsat Office in Tabanan City, namely answers to a series of questions from a questionnaire posed by researchers regarding the factors that influence taxpayer compliance. The sample was determined using nonprobability sampling with an accidental sampling technique.Findings: The results of this study indicate that good service quality, intense religiosity, and high subjective norms significantly affect individual taxpayer compliance registered with the Joint Samsat Office, Tabanan City.Implication:This research can motivate the Tabanan City Samsat Joint Office to maintain good service quality for the satisfaction and comfort of taxpayers in carrying out their tax obligations.]]>
<![CDATA[Pemahaman Sistem Informasi Memoderasi Hubungan Kompleksitas Audit Tekanan Anggaran Waktu Dan Pengalaman Auditor Terhadap Kualitas Audit ]]>
<![CDATA[Kawisana, Putu Gede Wisnu Permana]]>;
<![CDATA[Saputra, Komang Adi Kurniawan]]>;
<![CDATA[Jayawarsa , A.A Ketut]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 02 (2023): Jurnal Ilmiah Mahasiswa Akuntansi ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v14i02.64648
<![CDATA[Perkembangan dunia akuntansi menuntut setiap akuntan untuk menggunakan suatu sistem dalam membuat laporan keuangan. Jumlah akuntan di setiap perusahaan juga semakin sedikit seiring dengan perkembangan laporan keuangan yang sudah paperless. Hal ini juga dialami oleh seorang akuntan publik dimana setiap kegiatan audit harus dapat memahami teknologi informasi. Sehingga dalam setiap proses audit, setiap klien yang menggunakan sistem keuangan yang mumpuni dapat diikuti oleh auditor yang bersangkutan. Penelitian ini bertujuan untuk mengetahui pengaruh kompleksitas tugas, tekanan waktu anggaran, pengalaman auditor terhadap kualitas audit. Penelitian ini menggunakan pemahaman sistem informasi sebagai variabel moderasi untuk mengetahui apakah hubungan antara 3 variabel mampu memperkuat kualitas audit dengan pemahaman sistem informasi bagi seorang auditor. Penelitian ini dilakukan pada Kantor Akuntan Publik di Bali, dengan metode penentuan sampel berdasarkan kriteria. Mencari auditor yang memiliki pengalaman lebih dari 1 tahun sebagai sampel responden dalam penelitian ini. Alat regresi yang digunakan adalah regresi moderasi. Hasil penelitian ini melibatkan 60 responden dari 10 kantor akuntan publik di Bali dengan hasil pemahaman sistem informasi tidak mampu memoderasi hubungan kompleksitas audit terhadap kualitas audit. Pemahaman sistem informasi mampu memperlemah hubungan tekanan anggaran waktu terhadap kualitas audit, dan pemahaman sistem informasi juga mampu memperkuat hubungan pengalaman kerja terhadap kualitas audit Kata kunci: Kompleksitas tugas, tekanan waktu anggaran, pengalaman, pemahaman sistem informasi, kualitas audit]]>
<![CDATA[Legitimacy of Entrepreneurs in the Iron Triangle Concept. Which is Prioritized? Price, Quality or Service? ]]>
<![CDATA[LARASDIPUTRA, Gde Deny]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>;
<![CDATA[YOGIARTA, I Made]]>
<![CDATA[ International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 5 (2024): International Journal of Environmental, Sustainability, and Social Science (Sep ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/ijesss.v5i5.1219
<![CDATA[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.]]>
<![CDATA[The Effect of Accounting Perceptions, Accounting Knowledge, and Motivation on the Use of Accounting Information Systems in Petang District ]]>
<![CDATA[PRATIWI, Anak Agung Trisna Dwi]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>;
<![CDATA[AZIS, Ita Sylvia Azita]]>
<![CDATA[ Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December) ]]>
Publisher : <![CDATA[PT. Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jebd.v2i4.259
<![CDATA[Purpose:This research was conducted based on differences in the focus of discussion on the influence of accounting perceptions, accounting knowledge of MSME actors, and motivation on using accounting information systems in Petang District. In addition, there are also research problems, such as the results of preliminary observations made at MSMEs in Petang District found phenomena such as running the system not always going well, there were human resources which were not ready to implement the system, so it took longer to implement it. This study aims to analyze and explain the effect of accounting perceptions, accounting knowledge of MSME actors, and motivation on the use of accounting information systems in the Petang District.Methodology:This research was conducted in Petang District with a population of 41 SMEs and a sample of 35 SMEs with 70 respondents. All data obtained from the questionnaire distribution is feasible, then analyzed using multiple linear regression analysis processed with the SPSS 25.0 programFindings:The results of hypothesis testing indicate that accounting perceptions have a positive and significant effect on usage system information accounting.Implication:The accounting knowledge of MSME actors has a positive and significant effect on usage system information accounting. Motivation has a positive and significant effect on usage system information accountancy.]]>
<![CDATA[The Effect of Income, Interest Rates, and Quality of Service on Decisions to Granting Credit ]]>
<![CDATA[DEWI, Ni Putu Emi Kristina]]>;
<![CDATA[DEWI, I Gusti Ayu Ratih Permata]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>
<![CDATA[ Journal of Entrepreneurial and Business Diversity Vol. 2 No. 4 (2024): Journal of Entrepreneurial and Business Diversity. (October – December) ]]>
Publisher : <![CDATA[PT. Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jebd.v2i4.260
<![CDATA[Purpose:Study This aim to know the Influence of Income, Interest Rates, and Quality Service Against Awarding Decision Credit to BPR throughout the Regency Gianyar.Methodology:The magnitude sample used as many as 72 respondents using purposive sampling. All data from the distribution questionnaire was used and analyzed using multiple linear regression and hypothesis testing (t-test and f-test).Findings:Research results show that (1) Income positively influences Award Decision Credit at the BPR of the Regency Gianyar. (2) Interest Rates influential and favorable to Award Decision Credit at the BPR of the Regency Gianyar. (3) Quality Service influential positive to Award Decision Credit at the BPR of the Regency Gianyar.Implication:This study has the influence and impact that: 1) Income influential positive to Award Decision Credit at the BPR of the Regency Gianyar. 2) Interest Rates are influential and favorable to Award Decision Credit at the BPR of the Regency of Gianyar. 3) Quality Service influential positively to Award Decision Credit at the BPR of the Regency Gianyar.]]>
<![CDATA[The Influence of SIA, Locus of Control, and Motivation on Employee Performance in Berwi Multi-Business Cooperatives ]]>
<![CDATA[WIDNYANA, I Putu Dodi]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>;
<![CDATA[NARINDRA, Anak Agung Ngurah Mayun]]>
<![CDATA[ Journal of Social Sciences and Cultural Study Vol. 1 No. 1 (2023): Journal of Social Sciences and Cultural Study (November - February 2024) ]]>
Publisher : <![CDATA[PT Batara Swastika Harati ]]>
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DOI: 10.61857/jsscs.v1i1.43
<![CDATA[This research aims to test and analyze the influence of Accounting Information Systems, Locus of Control and Work Motivation on Employee Performance. This research was conducted at the Multi-Business Cooperative in Mengwi District with a research sample of 95 respondents taken using a purposive sampling technique. All data obtained from the questionnaire distribution is suitable for use and is then analyzed using multiple linear regression and hypothesis testing (t-test and f-test). The research results show that the accounting information system positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or improved the accounting information system, the greater the employee performance at the Multi-Business Cooperative in Mengwi District. Locus of control positively affects employee performance in multi-business cooperatives in Mengwi District. It shows that the better or the more locus of control there is, the greater the employee performance in the multi-business cooperative in Mengwi District. Work motivation positively affects employee performance in multi-enterprise cooperatives in Mengwi District. It shows that the better or increased work motivation, the greater the employee performance at the Multi-Enterprise Cooperative in Mengwi District.]]>
<![CDATA[Implementasi Program Kemitraan Masyarakat Melalui Sosialisasi Standar Laporan Keuangan, Pengendalian Kas dan Akses Pendanaan di Kumala Bali Aksesoris ]]>
<![CDATA[Ni Luh Putu Mita Miati]]>;
<![CDATA[Putu Gede Wisnu Permana Kawisana]]>;
<![CDATA[I Gusti Ayu Athina Wulandari]]>
<![CDATA[ Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August ]]>
Publisher : <![CDATA[LPPM Universitas Pendidikan Mandalika (UNDIKMA) ]]>
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DOI: 10.33394/jpu.v3i2.5520
<![CDATA[This service aims to able to improve the partner's knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on funding institutions that can be accessed by MSMEs. The method of implementation is by providing training, socialization and mentoring. The subjects of this program are the owners and all employees of Kumala Bali. The instrument of this program uses a questionnaire which is distributed before and after implementation. The evaluation stage is carried out by seeing whether there is an increase in understanding of the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as information on funding institutions that can be accessed by MSMEs. The results of the activity show that there is an increase in knowledge and skills in the accounting recording process based on SAK EMKM, the application of cash inflows and cash outflows along with making supporting documents, as well as increasing information on funding institutions that can be accessed by MSMEs.]]>
<![CDATA[The Influence Of Number Of Credit, Growth Of The Number Of Customers, and Capital Adequacy On The Profitability Of LPD In Kintamani District ]]>
<![CDATA[WIRIASTINI, Ni Luh Putu]]>;
<![CDATA[RINI, Gst. Ayu Intan Saputra]]>;
<![CDATA[KAWISANA, Putu Gede Wisnu Permana]]>
<![CDATA[ Journal of Tourism Economics and Policy Vol. 1 No. 2 (2021): Journal of Tourism Economics and Policy (August- November 2021) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jtep.v1i3.108
<![CDATA[Profitability is the ability of a financial institution (company) to earn a profit during a certain period, this study aims to determine whether the amount of credit, growth in the number of customers, and capital adequacy affect the profitability of LPD in Kintamani District. Sampling using purposive sampling method. The population in this study consisted of 61 villages in Kintamani District. The number of samples that meet the criteria are 20 LPDs in Kintamani District. The data analysis method used is multiple linear regression. Based on the results of analysis and hypothesis testing, it was found that the amount of credit did not have a positive effect on the profitability of LPDs in Kintamani District, while the growth in the number of customers had a positive and significant effect, and capital adequacy also had a positive and significant effect on the profitability of LPDs in Kintamani District.]]>
