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Pengaruh Pemutihan, E-Samsat, dan Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Ni Nyoman Alit Putri Sunariani; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/21j8dm12

Abstract

  Taxes are a crucial source of state revenue supporting economic growth and development, including at the regional level. Motor vehicle taxes, as part of regional taxes, contribute significantly to Regional Original Income (PAD), which is then used to finance various development programs and public services. However, the level of compliance with vehicle tax obligations remains a challenge faced by local governments, including in Gianyar Regency. This study examines the effect of the tax amnesty program, e-Samsat services, and the drive-thru Samsat system on motor vehicle taxpayer compliance. This study used a quantitative method with an associative approach. The study population was all motorized vehicles registered with the Gianyar Samsat in 2024. The sample size was 100 respondents, calculated using the Slovin formula and an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results showed that the tax amnesty program and e-Samsat services had a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the Samsat Drive-Thru system had no significant effect on taxpayer compliance.
Analisis Dampak Penerimaan Kas Non-Tunai (Cashless) Pada Pengendalian Transaksi Di Prama Sanur Beach Hotel Melalui Analisis SWOT I Nengah Darmawan Arta Darmika; Ni Komang Sumadi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ckq0ds38

Abstract

The purpose of this study is to analyze cashless cash receipts at Prama Sanur Hotel Bali through cashless payments and discuss how the cashless payment process works, and its impact on transaction recording. This research was conducted based on the phenomenon of the greater presence of cashless payment users and the increase in users of cashless payment systems over the past 2 years, namely 2023-2024. In conducting the analysis, researchers used a SWOT analysis consisting of Strengths, Weaknesses, Opportunities, and Threats. The data collection technique used was interviews with Cashier Outlets, Accounts Receivable and Income Auditors. The results of this study found that the types of instruments available at Prama Sanur Beach Hotel are card-based payment instruments (credit cards, debit cards) and QRIS. Cashless cash receipts are supported by card slip documents, guest bills, cashier worksheets, gross income reports, daily bank reconciliation reports, credit card payment summaries. Accepting cashless payments through non-cash payments has the advantage of facilitating transaction monitoring, helping to record transactions more quickly and accurately, and reducing the risk of incidents. The downside of this method is the EDC machine and human error, which can cause discrepancies between recorded transactions and the money received at the bank. This method offers the opportunity to increase guest promotions, with banks offering special rates for admin fees and also providing rewards to hotels to reduce the burden borne by the hotel. Furthermore, the threat of accepting cashless payments through non-cash payments is problematic internet signals and ensuring guest trust in the use of non-cash payment methods, especially QRIS.
Peningkatan Daya Saing Produk Tumpeng Pangkonan Penek Giri: Strategi Penguatan Branding dan Inovasi Kemasan: Enhancing the Competitiveness of Tumpeng Pangkonan Penek Giri Products: Strategies for Strengthening Branding and Packaging Innovation Luh Nik Oktarini; Putu Atim Purwaningrat; Rai Dwi Andayani W; Ni Wayan Mona Purwaningtyas; Arista Dwi Saputri
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 3 (2026): September 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i3.4662

Abstract

Abstract: Now a days, the community has begun to shift towards using nasi penek or ready-to-use compact rice, which is more practical and convenient. The product Tumpeng Pangkonan Penek Giri faces challenges in competitiveness due to limited innovation in branding and packaging. Despite its high cultural value and unique local characteristics, the product remains relatively unknown in the modern market and lacks a strong visual identity to attract consumers. This community service activity focuses on strategies for strengthening branding and packaging innovation to enhance the product’s market value and competitiveness. The methods applied employed a participatory approach, including observation, group discussions with business actors, brand identity design training, and guidance in developing innovative, hygienic, and visually appealing packaging prototypes. The results indicate an increased understanding among business actors regarding the importance of brand image and packaging as strategic marketing elements. Furthermore, Tumpeng Pangkonan Penek Giri now features a more professional visual identity and packaging that is practical, aesthetic, and compliant with hygiene standards. Keywords: Product Competitiveness, Branding Strengthening Strategy, Packaging Innovation Abstrak: Masyarakat kini mulai beralih menggunakan nasi penek atau nasi siap pakai yang dicetak padat dan praktis. Produk Tumpeng Pangkonan Penek Giri, menghadapi tantangan rendahnya daya saing akibat minimnya inovasi dalam branding dan kemasan. Meskipun memiliki nilai budaya dan keunikan lokal yang tinggi, produk ini kurang dikenal di pasar modern dan belum memiliki identitas visual yang kuat untuk menarik konsumen. Pengabdian masyarakat ini berfokus pada strategi penguatan branding dan inovasi kemasan untuk meningkatkan nilai jual dan daya saing produk. Metode yang diterapkan meliputi pendekatan partisipatif, yaitu melalui observasi, diskusi kelompok dengan pelaku usaha, pelatihan desain identitas merek, serta pendampingan pembuatan prototipe kemasan inovatif yang higienis dan menarik. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku usaha mengenai pentingnya citra merek dan kemasan sebagai elemen pemasaran strategis. Selain itu, produk Tumpeng Pangkonan Penek Giri kini memiliki identitas visual yang lebih profesional dan kemasan yang praktis, estetis, serta sesuai standar higienis. Kata kunci: Daya Saing Produk, Strategi Penguatan Branding, Inovasi Kemasan