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Faktor-faktor yang Berpengaruh Terhadap Minat Penggunaan Fasilitas E-Filing dalam Penyampaian SPT Secara Online Sugiartana, I Wayan; Handayani, Made Mulia
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 3 (2021): Oktober
Publisher : Universitas Pendidikan Ganesha

Direktorat Jenderal Pajak dalam usaha mengantisipasi perkembangan informasi dan teknologi, berusaha untuk memenuhi aspirasi wajib pajak dengan mempermudah tata cara pelaporan SPT baik itu SPT masa maupun SPT tahunan melalui e-filing. Namun saat ini belum semua wajib pajak menggunakan e-filing karena kurangnya sosialisasi dari Direktorat Jendral Pajak (DJP) atau mungkin wajib pajak belum bisa menerima teknologi baru dalam pelaporan pajaknya. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi wajib pajak dan efektivitas sistem terhadap minat penggunaan fasilitas e-filing dalam penyampaian SPT secara online. Jumlah sampel penelitian sebagai subjek dalam penelitian ini ditentukan dengan rumus Slovin sebanyak 100 orang wajib pajak orang pribadi. Data dianalisis dengan menggunakan uji asumsi klasik, analisis regresi linier berganda, uji kelayakan model dan uji hipotesis (uji t). Hasil penelitian menunjukkan persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi wajib pajak, dan rfektivitas sistem berpengaruh positif terhadap minat penggunaan fasilitas e-filing dalam penyampaian SPT secara online. Implikasi hasil penelitian, Ditjen Pajak diharapkan meningkatkan kualitas pelayanannya dalam memperkenalkan e-filing, meningkatkan sosialisasi e-filing dan meningkatkan fasilitas sistem e-filing baik dalam kecepatan akses, memperbanyak ASP atau koneksi terhadap perangkat sistem akuntansi yang dimiliki oleh wajib pajak.

ASPEK KEPERCAYAAN DALAM PENERAPAN ILMU ADMINISTRASI BISNIS Wayan Sugiartana
Jurnal Ilmu Sosial dan Ilmu Politik Vol. 34 No.1 (2020): Januari-Juni 2020
Publisher : Sekolah Tinggi Ilmu Sosial Politik Wira Bhakti

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

This paper is focused to discuss in one aspect, namely aspects of trust in the application of business administration. Trust is a good gesture given by someone with the belief that someone has the trust to act and do something good for his business activities. In business building trust is very important. Some things happen that the complexity of the relationship in all matters related to aspects of trust, due to the reduced level of trust that is grown earlier. And if the aspect of trust is shown earlier, it can be trusted to run a business. For this, must be the actual position and what it is by stabilizing himself in the real situation.

SOSIALISASI PELAKSANAAN PROTOKOL KESEHATAN DEMI MENINGKATKAN KESADARAN MASYARAKAT DALAM PENANGGULANGAN WABAH COVID-19 SERTA TATA CARANYOBLOS PEMILU DI ERA PANDEMI COVID-19 DI DESA PENATIH DANGIN PURI KECAMATAN DENPASAR TIMUR KOTA DENPASAR - BALI I Wayan Sugiartana; I Made Adi Suwandana; I Wayan Suweca
Jurnal AKSES Vol 13 No 1 (2021): Jurnal Akses
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Ngurah Rai

The study focuses om socializing the implementation of health protocol in order to increase public awareness in dealing with the covid-19 outbreak and the procedures for voting for elections in the era of the covid-19 pandemic in Dangin Puri Village, East Denpasar District, Denpasar City-Bali. During the current pandemic, the implementation of elections is very vulnerable to the transmission of the covid-19 election cluster. The Bali provincial government program has implemented a new era order protocol program since July 5, 2020, which is stated in the circular letter of the governor of Bali No. 3355 of 2020. However, when viewed from the situation on the ground, there are still many people who do activities outside their homes without implementing health of protocols. The government has made every effort to reduce the number of new cases or the number of spread of this disease. The success of the new era order protocol program launched by the government will not succeed if there is no cooperation and high understanding among the community to help the success of the new era order protocol program

EFEKTIVITAS PROGRAM BANK SAMPAH SEBAGAI UPAYA PENGELOLAAN SAMPAH PADA BANK SAMPAH BALI BERSIH Ni Komang Erika Depi Permatasari; I Wayan Sugiartana; I Komang Trisna Eka Putra
Jurnal Ilmu Sosial dan Ilmu Politik Vol. 36 No. 2 (2022): Juli-Desember 2022
Publisher : Sekolah Tinggi Ilmu Sosial Politik Wira Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52318/jisip.2022.v36.2.4

Waste bank is a waste management program that encourages a community to contribute to the efforts for better environment. Community’s participation is essential to such a program. In waste management, it is commonly known that separation of non-organic waste from organic waste has to be done. However, there is still a lot of non-organic waste ending up at TPA (Final Waste Disposal). This study was conducted to reveal the effectiveness of the waste bank program and the participation of the community. The researhers collected the data through interviews in this qualitative study. The effectiveness of the waste bank was measured with four indicators – accuracy, dissemination, objectives, and monitoring. The analysis shows that the effectiveness of this program is low. The participation of the community is also low. Many of them do not separate non-organic waste from organic waste before disposing it. The authority of Padangsambian village has to make regulations that force the villagers to sort out the waste in their houses. The authority also has to disseminate the program more intensively so as to improve the awareness of the villagers.

Efektivitas Penerapan Sistem Pembayaran Quick Response Code Indonesia Standard (QRIS) Pada Umkm Di Kabupaten Karangasem Puriati, Ni Made; Sugiartana, I Wayan; Mertaningrum, Ni Putu Erma
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 3 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i3.70942

Penelitian ini menggunakan pendekatan penelitian kualitatif. Penelitian ini bertujuan untuk menganalisis penerapan sistem pembayaran QRIS pada pelaku UMKM sebagai sistem pembayaran era digital. Data yang dipergunakan yakni data primer melalui observasi, wawancara dan dokumentasi. Informan pada kajian studi ini yaitu UMKM di Kabupaten Karangasem yang menerapkan sistem pembayaran QRIS dari berbagai jenis usaha, objek pada penelitian ini adalah peranan, kendala, serta evaluasi efektivitas penerapan sistem pembayaran QRIS. Metode analisis yang dipergunakan yakni pengumpulan data, mereduksi data, menjadikan data, dan menarik kesimpulan. Hasil penelitian menunjukkan bahwa (1) Peran QRIS sebagai fasilitas pembayaran berdampak positif terhadap pelaku UMKM Kota Amlapura. (2) Kendala pada upaya penerapan QRIS terletak pada kurangnya minat serta pemahaman masyarakat dalam bertransaksi menggunakan QRIS dan jaringan internet yang kurang memadai. (3) Evaluasi efektifitas menggunakan QRIS berdampak positif dalam memberikan kemudahan, efisensi, serta transparansi dalam pelaporan penjualan.

Pengaruh Kemudahan, Promosi, Pengalaman dan Kepuasan Terhadap Minat Penggunaan Gopay di Tokopedia Pradnyana, I Wayan Julianta; Putra, I Komang Trisna Eka; Yunita, I Made; Sugiartana, I Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86395

This study aimed to analyze the influence of ease of use, promotions, user experience, and user satisfaction on the intention to use GoPay on Tokopedia. With the growing adoption of digital technology in Indonesia, digital payment systems like GoPay have become a preferred option for e-commerce transactions. The scope of this study focused on Tokopedia users in Indonesia who had utilized GoPay as a payment method. Respondents were selected through purposive sampling, targeting active users who had previously used GoPay in their transactions. A total of 120 respondents participated in this study. The research employed a quantitative approach, utilizing Structural Equation Modeling (SEM) to examine the relationships between variables. The findings reveal that ease of use, promotions, user experience, and user satisfaction significantly influence the intention to use GoPay, with promotions identified as the most dominant factor. These insights contribute to GoPay’s marketing strategy, highlighting the importance of enhancing promotions and delivering a positive user experience to sustainably increase user interest.

Pengaruh Kemudahan, Promosi, Pengalaman dan Kepuasan Terhadap Minat Penggunaan Gopay di Tokopedia Pradnyana, I Wayan Julianta; Putra, I Komang Trisna Eka; Yunita, I Made; Sugiartana, I Wayan
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.86395

This study aimed to analyze the influence of ease of use, promotions, user experience, and user satisfaction on the intention to use GoPay on Tokopedia. With the growing adoption of digital technology in Indonesia, digital payment systems like GoPay have become a preferred option for e-commerce transactions. The scope of this study focused on Tokopedia users in Indonesia who had utilized GoPay as a payment method. Respondents were selected through purposive sampling, targeting active users who had previously used GoPay in their transactions. A total of 120 respondents participated in this study. The research employed a quantitative approach, utilizing Structural Equation Modeling (SEM) to examine the relationships between variables. The findings reveal that ease of use, promotions, user experience, and user satisfaction significantly influence the intention to use GoPay, with promotions identified as the most dominant factor. These insights contribute to GoPay’s marketing strategy, highlighting the importance of enhancing promotions and delivering a positive user experience to sustainably increase user interest.

Faktor-faktor yang Berpengaruh Terhadap Minat Penggunaan Fasilitas E-Filing dalam Penyampaian SPT Secara Online Sugiartana, I Wayan; Handayani, Made Mulia
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 5 No. 3 (2021): Oktober
Publisher : Universitas Pendidikan Ganesha

Direktorat Jenderal Pajak dalam usaha mengantisipasi perkembangan informasi dan teknologi, berusaha untuk memenuhi aspirasi wajib pajak dengan mempermudah tata cara pelaporan SPT baik itu SPT masa maupun SPT tahunan melalui e-filing. Namun saat ini belum semua wajib pajak menggunakan e-filing karena kurangnya sosialisasi dari Direktorat Jendral Pajak (DJP) atau mungkin wajib pajak belum bisa menerima teknologi baru dalam pelaporan pajaknya. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi wajib pajak dan efektivitas sistem terhadap minat penggunaan fasilitas e-filing dalam penyampaian SPT secara online. Jumlah sampel penelitian sebagai subjek dalam penelitian ini ditentukan dengan rumus Slovin sebanyak 100 orang wajib pajak orang pribadi. Data dianalisis dengan menggunakan uji asumsi klasik, analisis regresi linier berganda, uji kelayakan model dan uji hipotesis (uji t). Hasil penelitian menunjukkan persepsi kegunaan, persepsi kemudahan, kesiapan teknologi informasi wajib pajak, dan rfektivitas sistem berpengaruh positif terhadap minat penggunaan fasilitas e-filing dalam penyampaian SPT secara online. Implikasi hasil penelitian, Ditjen Pajak diharapkan meningkatkan kualitas pelayanannya dalam memperkenalkan e-filing, meningkatkan sosialisasi e-filing dan meningkatkan fasilitas sistem e-filing baik dalam kecepatan akses, memperbanyak ASP atau koneksi terhadap perangkat sistem akuntansi yang dimiliki oleh wajib pajak.

Intellectual Capital in Competitive Advantage through Green Human Resource Management Suwandana, I Made Adi; Kartika, I Made; Sugiartana, I Wayan
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3462

The wood craft industry in Badung Regency, Bali, significantly contributes to export value, yet faces challenges in maintaining sustainability and competitiveness. This study aims to examine the role of green human resource management as a mediator in the relationship between green human capital, green structural capital, green relational capital, and competitive advantage in wood small and medium enterprises. Employing a quantitative approach with descriptive and associative methods, the study sampled 267 enterprises from a population of 804 using proportionate stratified random sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares. Findings reveal that green human capital, green structural capital, and green relational capital positively influence green human resource management and competitive advantage. Green human resource management significantly mediates these relationships, enhancing employees’ eco-friendly competencies, supporting efficient green systems, and fostering sustainable partnerships. These results underscore the critical integration of green human resource management and green intellectual capital to achieve sustainable competitive advantage in the wood small and medium enterprise sector. The study highlights the strategic importance of aligning human resource practices with environmental goals to enhance efficiency, innovation, and market reputation, ensuring long-term sustainability and competitiveness.

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