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All Journal Jurnal Ilmiah Pariwisata E-Journal of Tourism Ecotrophic, Journal of Environmental Science Jurnal IPTA JURNAL DESTINASI PARIWISATA Jurnal Master Pariwisata (JUMPA) Jurnal Pendidikan dan Konseling Amnesty: Jurnal Riset Perpajakan Journal of Applied Sciences in Travel and Hospitality Udayana Journal of Social Sciences and Humanities (UJoSSH) Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Jurnal Revenue : Jurnal Ilmiah Akuntansi Devotion: Journal of Research and Community Service International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) INVOICE : JURNAL ILMU AKUNTANSI International Journal of Green Tourism Research and Applications International Journal of Tourism and Hospitality in Asia Pasific Jurnal Ilmiah Hospitality Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Jurnal Akademi Akuntansi Indonesia Padang
I Nyoman Sunarta
Doctorate Degree In Tourism Udayana University
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance Ramadhanti, Ni Made Cindy Wahyu; Budiadnyani, Ni Putu; Sunarta, I Nyoman
Jurnal Riset Perpajakan: Amnesty Vol 8, No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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Abstract

This study examines the effect of managerial ownership, institutional ownership, and capital structure on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during the period 2021–2023. The analysis was conducted using a quantitative approach, with data processed through the Structural Equation Modeling (SEM) technique and analyzed using SPSS software. The results show that managerial ownership has a negative but statistically insignificant impact on tax avoidance, indicating that variations in internal managerial shareholding do not meaningfully influence corporate tax behavior. Conversely, institutional ownership exhibits a positive and statistically significant effect, suggesting that increased institutional oversight correlates with higher tax avoidance practices. Furthermore, capital structure is also found to have a positive and significant relationship with tax avoidance, implying that firms with higher debt ratios are more likely to engage in aggressive tax planning. These findings underscore the role of external ownership and financial leverage in shaping corporate tax strategies, while highlighting the limited influence of managerial equity stakes. The study offers important implications for regulators and stakeholders in designing governance and financial policies that promote responsible tax practices within the manufacturing sector in Indonesia.
Local Hotel Innovation in Post-Covid-19 Tourism Destinations: Typology, Models and Influence on Performance Sudiksa, I Nyoman; Putra, I Nyoman Darma; Sunarta, I Nyoman; Mananda, I Gusti Putu Bagus Sasrawan
Devotion : Journal of Research and Community Service Vol. 4 No. 12 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i12.626

Abstract

This study aims to explore innovations made by local hotels in post-COVID-19 tourism destinations, focusing on innovation typologies, implementation models, and their impact on operational and financial performance. A mixed approach was taken to this study. A qualitative approach was taken to determine the typology of local hotel innovations in Ubud tourism destinations. Data collection in a qualitative approach is carried out through interview activities, with qualitative descriptive analysis in the form of thematic analysis with a deductive approach. While the quantitative approach is carried out to build an innovation model based on customer engagement, employee contribution, the use of technology in creating innovation, and analyzing the influence of innovation on the performance of local hotels in Ubud tourist destinations through survey methods, and data analysis using SEM (Structural Equation Modelling) analysis to analyze structured correlations both relationships between indicators and relationships between variables. The results of this study are expected to provide an in-depth picture of how local hotels in tourism destinations creatively respond to post-COVID-19 challenges through innovation. This finding is expected to provide valuable insights for tourism industry players, governments, and researchers to understand the dynamics of innovation in the face of paradigm shifts in the post-pandemic era. The conclusions shows that Product-Process Innovation has the greatest influence on performance, while Organizational Innovation has the lowest effect on hotel performance.
Implementasi Adaptasi Hotel dalam Menerapkan CHSE Pasca Pandemi Hardy, I Putu Dedy Kastama; Sunarta, I Nyoman
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.4460

Abstract

Pandemi COVID-19 telah berdampak signifikan pada sektor pariwisata global, mengakibatkan penutupan perbatasan, pembatalan penerbangan, dan penurunan tajam dalam jumlah wisatawan serta pendapatan industri. Banyak bisnis terpaksa tutup permanen, sementara yang lainnya berjuang untuk bertahan dalam kondisi yang tidak pasti. Di tengah tantangan ini, peluncuran protokol Bersih, Kesehatan, Keselamatan, dan Lingkungan (CHSE) menjadi langkah krusial yang diambil oleh hotel untuk memastikan keselamatan tamu dan memperbaiki kepercayaan dalam perjalanan. CHSE, yang ditetapkan oleh Kementerian Pariwisata dan Ekonomi Kreatif, bertujuan untuk menstandarkan protokol kesehatan di seluruh industri pariwisata dan mendorong kolaborasi di antara para pemangku kepentingan. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan diskusi kelompok fokus untuk mengeksplorasi tantangan serta praktik terbaik yang dihadapi oleh hotel selama transisi ini. Temuan menunjukkan pentingnya adaptasi operasional dan penerapan teknologi baru dalam meningkatkan pengalaman tamu serta menjaga keberlanjutan. Lebih jauh, penelitian ini menyoroti bahwa keterlibatan manajemen dan karyawan dalam proses adaptasi serta pelatihan berkelanjutan merupakan faktor kunci untuk menciptakan industri perhotelan yang tangguh dan responsif terhadap tantangan di masa depan. Dengan demikian, penelitian ini memberikan panduan bagi pemangku kepentingan dalam industri perhotelan untuk menghadapi tantangan yang ada dan mempromosikan praktik pariwisata yang lebih berkelanjutan.
The Effect of Thin Capitalization, Transfer Pricing, and Sales Growth on Tax Avoidance in Companies Listed on the Indonesia Stock Exchange Devasari, Ni Putu Nadia; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A. Desy
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v8i1.16554

Abstract

This study investigates the influence of thin capitalization, transfer pricing, and sales growth on tax avoidance in companies listed on the Indonesia Stock Exchange (IDX), specifically within the food and beverage manufacturing subsector from 2019 to 2023. The research aims to explore how internal financial strategies contribute to tax avoidance behaviors. A quantitative approach was employed using secondary data sourced from published financial statements. A total of 109 valid company-year observations were analyzed after removing 24 outliers from the initial dataset. The variables were tested using multiple linear regression analysis via SPSS, with a significance level set at 5%. The results indicate that thin capitalization has a positive and significant effect on tax avoidance, suggesting that companies leverage debt financing to reduce taxable income. Similarly, transfer pricing practices also show a significant positive relationship, implying the strategic allocation of intra-group transactions to lower tax obligations. Sales growth is found to positively and significantly affect tax avoidance, indicating that growing companies tend to adopt more aggressive tax strategies to maintain post-tax profitability. The adjusted R² value of 0.674 suggests that 67.4% of the variation in tax avoidance is explained by the model. These findings support agency theory, which posits that managers act in their own interest, often engaging in tax minimization to enhance financial performance and shareholder value. The study contributes to the understanding of corporate tax behavior in emerging markets and informs policymakers of the need for stricter regulations on intercompany transactions and capital structure management
The Influence of Managerial Ownership, Institutional Ownership, and Capital Structure on Tax Avoidance Ramadhanti, Ni Made Cindy Wahyu; Budiadnyani, Ni Putu; Sunarta, I Nyoman
Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025
Publisher : Universitas Muhammadiyah Makassar

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

Abstract

This study examines the effect of managerial ownership, institutional ownership, and capital structure on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange during the period 2021–2023. The analysis was conducted using a quantitative approach, with data processed through the Structural Equation Modeling (SEM) technique and analyzed using SPSS software. The results show that managerial ownership has a negative but statistically insignificant impact on tax avoidance, indicating that variations in internal managerial shareholding do not meaningfully influence corporate tax behavior. Conversely, institutional ownership exhibits a positive and statistically significant effect, suggesting that increased institutional oversight correlates with higher tax avoidance practices. Furthermore, capital structure is also found to have a positive and significant relationship with tax avoidance, implying that firms with higher debt ratios are more likely to engage in aggressive tax planning. These findings underscore the role of external ownership and financial leverage in shaping corporate tax strategies, while highlighting the limited influence of managerial equity stakes. The study offers important implications for regulators and stakeholders in designing governance and financial policies that promote responsible tax practices within the manufacturing sector in Indonesia.
Planning of Interpretation Programs as an Effort to Support Ecotourism Activities at the Wonocolo Teksas Geosite, Bojonegoro Regency Setiawan, Puguh Andhi; Baiquni, Baiquni; Sunarta, I Nyoman; Suheryadi, Heru
Eduvest - Journal of Universal Studies Vol. 4 No. 10 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i10.38816

Abstract

Geosite Wonocolo Texas is an icon of the Bojonegoro National Geopark, the shallowest traditional oil mine in the world. The purpose of this study was to determine the elements of tourist attractions, determine the characteristics, perceptions, and readiness of the community, determine the characteristics, perceptions, and readiness of managers, determine the characteristics, perceptions, motivations, and preferences of visitors, and determine the interpretation program. This study uses a Mixed Method. In this study, the data analysis used is descriptive qualitative and descriptive quantitative. Data analysis with a qualitative descriptive method is a way of describing data not in the form of numbers but based on comprehensive information obtained in the field and describing the data. This analysis is used to describe the general conditions of the place where the research activities are carried out and the elements of tourist attractions consisting of tourist attractions, accessibility, and amenities. The results of the identification and analysis of the community, managers, and visitors are used as a reference in the interpretation program planning process. The design of the interpretation program planning is in the form of an activity program, interpretation flow, interpretation facilities and infrastructure, and interpretation narratives
Audit Quality under Time Pressure and Fee Constraints: The Moderating Role of Auditor Motivation Sari, Diah Ayu Wantika; Budiadnyani, Ni Putu; Sunarta, I Nyoman; Arlita, I G.A Desy
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study investigates the influence of time budget pressure and audit fees on audit quality, incorporating auditor motivation as a moderating variable within Public Accounting Firms in Bali Province, Indonesia. Addressing a gap in the literature concerning the interplay between financial and temporal constraints and auditor performance, this research adopts a quantitative approach using Structural Equation Modeling (SEM) via SmartPLS. Data were obtained from 103 auditors through structured questionnaires. The empirical results demonstrate that time budget pressure has a significant positive effect on audit quality (β = 0.265, p = 0.006), as do audit fees (β = 0.246, p = 0.026). Notably, auditor motivation significantly moderates both relationships. Specifically, it amplifies the effect of time budget pressure (β = 0.369, p = 0.003) and audit fees (β = 0.198, p = 0.039) on audit quality. These findings suggest that auditor motivation plays a critical role in mitigating the negative implications of resource constraints and enhancing audit performance. The study contributes to the auditing literature by providing empirical evidence on the moderating role of intrinsic motivation in the audit process. From a practical perspective, it underscores the importance of professional development and equitable compensation strategies in supporting audit quality. Future research is encouraged to explore other contextual or behavioral moderators in different institutional or regulatory settings.
INSIDE THE CREDIT ENGINE: THE MODERATING ROLE OF CAPITAL ADEQUACY RATIO ON THE EFFECTS OF INTERNAL AND MACROECONOMIC FACTORS ON BANK CREDIT DISTRIBUTION DECISIONS Danancy; Sunarta, I Nyoman
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 6 No. 1 (2025): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v6i1.233

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and inflation rate on credit distribution decisions, with Capital Adequacy Ratio (CAR) serving as a moderating variable. The study focuses on the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Credit distribution represents a core function of the banking industry, which is heavily influenced by internal financial conditions and external macroeconomic factors. Fluctuations in profitability, asset quality, capital strength, and inflationary pressure play a crucial role in determining the banking sector’s capacity to extend credit to businesses and households. This research adopts a quantitative approach using secondary data obtained from the annual financial statements of conventional banks listed on the IDX between 2022 and 2024. The sample consists of 37 banks selected through a purposive sampling method. Data were analyzed using panel data regression to examine both the partial and simultaneous effects of each independent variable on credit distribution decisions. The study is theoretically grounded in Herbert A. Simon’s (1960) Decision-Making Theory and the Financial Intermediation Theory developed by Gurley and Shaw (1956). These frameworks explain how banks make lending decisions by balancing internal performance indicators, risk management, and macroeconomic conditions. The findings are expected to contribute theoretically to the development of these two theories and provide practical insights for bank management in formulating effective, data-driven credit policies. Furthermore, the study has implications for regulators in maintaining financial system stability through credit policies that account for both internal bank performance and broader macroeconomic dynamics.
PENGARUH LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Oktuviani, Ni Putu Indri; Sunarta, I Nyoman; Diatmika, I Nyoman Gede Arya; Nurmalasari, Made Ratih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6595

Abstract

Nilai perusahaan menunjukkan pandangan pasar terhadap kinerja serta prospek perusahaan. Penurunan harga saham di sektor perindustrian menggambarkan tidak stabilnya nilai perusahaan yang dipengaruhi oleh kondisi keuangan internal. Studi ini bertujuan menguji dampak leverage dan kepemilikan manajerial pada nilai perusahaan dengan ukuran perusahaan sebagai variable moderasi pada emiten sektor perindustrian yang ada di BEI periode 2021–2024. Jenis studi ini ialah studi kuantitatif dengan populasi banyaknya 65 emiten dan sample banyaknya 21 emiten dengan jumlah amatan banyaknya 84. Analisa data memakai analisa statistik deskriptif, uji asumsi klasik, serta regresi data panel dengan pendekatan Model CEM, FEM, serta REM yang dipilih melalui uji Chow, Hausman, dan Lagrange Multiplier. Selanjutnya dilakukan uji F, uji R², uji t, serta analisa MRA. Pengujian dilaksanakan memakai E-Views 13. Temuan studi memperlihatkan bahwa leverage dan kepemilikan manajerial tidak ada pengaruh pada nilai perusahaan serta ukuran perusahaan tidak bisa memoderasi hubungan keduanya. Temuan ini memberi implikasinya untuk manajemen serta stakeholders saat mengambil keputusan pendanaan dan investasi.
Co-Authors Abd. Rahman Abd. Rahman As-syakur Agus Dipayana Ainun Sabila Aliyah Jessica Siswoko Anak Agung Putu Agung Suryawan Wiranatha Ariwangsa, I Made Bayu Ayu Diva Septiyani Putri Sugianta Baiquni Baiquni, Baiquni Bellawasti Inna Ringu Langu Danancy Devasari, Ni Putu Nadia Dewa Gede Arimbawa Prantawan P Digna Merian Andriani Dwi Ajeng Wahyundaria Dwi Wawan Wira Buana Edel Meriquin Dai Batafor Elya Kennis Rozana Fina Elziana Sapary Gek Ayu Tahta Kurnia Natha Dewi Gusti Ayu Marcela Dewi Hany Sintya Nida Hasnia Minanda Heru Suheryadi Hikmawatul Putri Ayunda I G. A. Desy Arlita I Gde Pitana, I Gde I Gede Anom Sastrawan I Gede Ngurah Primanda S Rahadiarta I Gede Wiramatika I Gusti Ayu Eka Suwintari I Gusti Ayu Widyarini I Made Adikampana, I Made I Made Antara I Made Jodi Artawan I Made Suarditya I Made Sukewijaya I Nengah Alit Nuriawan I Nengah Sastrawan I Nyoman Darma Putra I Nyoman Gede Arya Diatmika I NYOMAN RAI I Nyoman Sirtha I Nyoman Sudiarta I Nyoman Sukma Arida I Putu Anom I Putu Dedy Kastama Hardy I Putu Ngurah Wibawa I Putu Widhi Eka Julyantara I Wayan Ardika I Wayan Merta Yasa IGA Gede Oka Gautama Istacahyani, Ida Ayu Modasih IWAYAN GEDE BUDIANA Jimat Asmara , I Gede Julianti, Ni Ketut Trisna Kustina, Ketut Tanti Kusuma Sanjiwani, Putri Luh Putu Kerti Pujani M. Sudiana Mahendra MADE KUSUMA NEGARA Made Ratih Nurmalasari Mahagangga, IGAO Mananda, I Gusti Putu Bagus Sasrawan N.K Mardani Ni Gusti Ayu Kadek Silviani Ni Luh Karmini Ni Made Mei Widiari Ni Made Sofia Wijaya Ni Putu Budiadnyani Ni Wayan Purnami Rusadi Nina Herlina Br Silalahi Nyoman Dini Andiani Oktuviani, Ni Putu Indri Putu Karyana Putra Putu Pande R. Aprilyani Dewi Rahman, Firly Ramadhanti, Ni Made Cindy Wahyu Rossi Evita Saptono Nugroho, Saptono Sari, Diah Ayu Wantika Semara, I Made Trisna Setiawan, Puguh Andhi Sudiksa, I Nyoman Syamsul Alam Paturusi Tjok Istri Priti Mahendradevi Trista Dewi, Anak Agung Vina Trisha Manurung Wahyuni Berlian Augusta Simorangkir Wayan Windutama Yosep Kupertino Ilang Yulien Prastika