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PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA Pradnyani, Ni Luh Putu Sri Purnama
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.317 KB)

Abstract

The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism de­velopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet max­imized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villag­es prefer to work in other agencies.
FAKTOR PENDUKUNG PERILAKU BERALIH LAYANAN PERBANKAN KE LAYANAN PEMBIAYAAN BERBASIS FINANSIAL TEKNOLOGI Pradnyani, Ni Luh Putu Sri Purnama; Artaninggrum, Rai Gina
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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

Abstract

This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.
PERANAN BADAN USAHA MILIK DESA (BUMDES) DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI DESA TIBUBENENG KUTA UTARA Ni Luh Putu Sri Purnama Pradnyani
Jurnal Riset Akuntansi (JUARA) Vol. 9 No. 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v9i2.602

Abstract

The purpose of this study was to determine, describe, and analyze the role of BUMDes Gentha Persada in order to improve welfare, as well as to find out, describe, and analyze the supporting and inhibiting factors of BUMDes Gentha Persada in order to improve the welfare of the people of Tibubeneng village. This research uses descriptive research with a qualitative approach and is limited by two research focuses, namely (1) Role of BUMDes Gentha Persada in the Framework of Improving the Welfare of the People of Tibebeneng Village (2) Supporting and Inhibiting Factors of Gentha Persada’s BUMDes in the Framework of Increasing the Welfare of the People of Tibubeneng Village. The results showed that the role of BUMDes Gentha Persada in improving the welfare of the community through business units managed under BUMDes and opening up employment opportunities for the community. The supporting factors of BUMDes to improve community welfare are the potential for the development of the Tibubeneng Village in the economic sector because it is located in the North Kuta area which has good tourism de­velopment potential and supporting human resources while inhibiting factors such as BUMDes have not maximally provided BUMDes program socialization. in the community, not yet max­imized in business and economic development, the community still thinks in the scope of the banjar so that it is not yet optimal in supporting the BUMDes program, it requires the support of all elements of society both customary and official, potential human resources owned by villag­es prefer to work in other agencies.
Faktor Pendukung Perilaku Beralih Layanan Perbankan Ke Layanan Pembiayaan Berbasis Finansial Teknologi Ni Luh Putu Sri Purnama Pradnyani; Rai Gina Artaninggrum
Juara: Jurnal Riset Akuntansi Vol. 11 No. 1 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i1.2823

Abstract

This study aims to determine the factors driving service switching behavior in the form of pricing, service quality, competition, reputation, response to failure, service products, and forced switching that can influence borrowers to switch to using financing services from banks to financial technology-based financing services (crowdlending). The research sample was 94 people who met the research criteria. The analysis technique used to answer the research hypothesis is multiple linear regression analysis. The results show that banking price determination affects a person's switching behavior from banking-based financing services to crowdlending services. Service quality affects the behavior of switching to financial technology-based financing services (crowdlending). Competition affects the behavior of switching to financial technology-based financing services (crowdlending). Reputation affects the behavior of switching to financial technology-based financing services (crowdlending. Response to failure affects the behavior of switching to financial technology-based financing services (crowdlending). Service products do not affect the behavior of switching to financial technology-based financing services (crowdlending). Forced transition has no effect on the behavior of switching to financial technology-based financing services (crowdlending) Simultaneously determining prices, service quality, competition, reputation, response to failure, service products, and switching are forced to use financing services from banks to crowdlending financing services.
Faktor Pelayanan Publik, Informasi Perpajakan Dan Kepatuhan Wajib Pajak dalam Meningkatkan Kesadaran Masyarakat Membayar Pajak Permenas Djaha; Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 2, No 2: Oktober 2019
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.913 KB) | DOI: 10.24167/jemap.v2i2.2457

Abstract

This research is about public service factors, taxation information and taxpayer compliance in increasing public awareness of paying taxes in Tabanan Regency for the 2013-2017 period. Data collection techniques used were questionnaires and documentation. The number of respondents selected in this study were 100 people who are taxpayers who pay taxes to the Tabanan Primary Tax Service Office. The data analysis technique used was factor analysis. The tax awareness factor has an eigen value of 3.892% with a variant percentage value of 19.462%, a tax service factor has an eigen value of 10.967% with a percentage of variance of 54.837%. The tax information factor has an eigen value of 1.674% with a variance of 8.337% while the tax compliance factor with an eigen value of 1.474% with a variance of 7.367%. From the results of data analysis, the most dominant factor influencing public awareness in paying taxes was the tax service. Therefore the Tabanan Primary Tax Service Office employees had to continue maintaining and more improving their service quality  to taxpayers.
CAR, OER dan Inflasi sebagai Prediktor Profitabilitas Ni Luh Putu Sri Purnama Pradnyani
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2831

Abstract

This research wanted to determine the effect of CAR, OER, and inflation on profitability. The sample in this study was State-Owned Commercial Banks (BUMN) listed on the Indonesia Stock Exchange (BEI) in 2015-2018. The sampling method used was purposive sampling with a sample of 4 banking sector companies that met the criteria in the study. The multiple linear regression was used as data analysis technique. Based on the research results, the t value was 2.877 with sig 0.014, which means that the CAR variable has a positive and significant effect on profitability. The results of OER research show the t value of -2.684 with sig 0.020, which means that OER has a negative and significant effect on profitability. The results of the inflation study show the t value of 2.334 with sig 0.037, which means that inflation has a positive and significant effect on profitability.
PELATIHAN DIGITALISASI PENGEMBANGAN KEWIRAUSAHAAN DAN PEMBUATAN LAPORAN KEUANGAN SEDERHANA BAGI PERSEKUTUAN WANITA GEREJA KRISTEN PROTESTAN DI BALI Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita; Luh Diah Citraresmi Cahyadi; Rai Gina Artaninggrum
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 4 (2021): Peran Perguruan Tinggi dan Dunia Usaha dalam Mewujudkan Pemulihan dan Resiliensi Masya
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.305 KB) | DOI: 10.37695/pkmcsr.v4i0.1369

Abstract

Pemasaran merupakan elemen penting menjalankan sebuah bisnis. Banyak pelaku bisnis yang meluangkan waktunya untuk memikirkan metode pemasaran apa yang tepat agar barang yang dijualnya laku di pasaran. Terlebih saat ini dengan pembatasan gerak dalam masa pandemi Covid-19, mengakibatkan kegiatan lebih dilakukan secara digital. Tujuan pengabdian ini adalah memberikan pelatihan digital marketing bagi peluang bisnis usaha dalam hal ini ibu ibu PWDK GKPB Wilayah Tabanan, diharapkan mereka akan termotivasi untuk menggunakan digital marketing sebagai sarana komunikasi dan peluang bisnis untuk usahanya, serta dapat mempraktikkannya secara langsung dengan memanfaatkan media sosial. Kemudian diperlukan juga pengetahuan terkait dengan pencatatan dalam pelaporan keuangan menggunakan akuntansi sederhana yang dapat mempermudah dalam mengontrol keuangan dan mengetahui peningkatan dari usahanya tersebut.
Implikasi Partisipasi Anggaran terhadap Kinerja Manajerial dengan Mediasi Komitmen Organisasi Ni Luh Putu Sri Purnama Pradnyani; Luh Diah Citraresmi Cahyadi; I Made Dwi Wira Ardana
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 2 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.554 KB) | DOI: 10.31940/jbk.v18i2.185-196

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi pengaruh partisipasi anggaran secara diagnostik dan interaktif terhadap kinerja manajerial, yang dimediasi oleh komitmen organisasi. Sebuah survei dilakukan dengan menggunakan Lembaga Perkreditan Desa (LPD) sebagai populasi, dan sampel terdiri dari 40 responden. Pemodelan persamaan struktural digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa partisipasi anggaran secara diagnostik dan/atau interaktif mempengaruhi komitmen organisasi, serta tidak langsung mempengaruhi kinerja manajerial. Variabel komitmen organisasi memiliki efek mediasi total pada hubungan antara partisipasi anggaran dengan kinerja manajerial. Hal ini menunjukkan bahwa bentuk partisipasi anggaran mempengaruhi kinerja manajerial hanya ketika manajer berkomitmen pada organisasi. Hasil ini memperkaya literatur karena mengungkapkan bahwa partisipasi anggaran secara interaktif merupakan variabel pendahuluan dari komitmen organisasi, yang mengarah pada perilaku di tempat kerja yang dapat berkontribusi pada peningkatan kinerja manajerial.
FAKTOR- FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PEMERINTAH KABUPATEN SUMBA BARAT Cornelis Tagu Bore; Ni Luh Putu Sri Purnama Pradnyani; Putu Aristya Adi Wasita
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.66

Abstract

This study aims to analyze factors affecting timeliness of financial reporting submission in West Sumba Regency. It is a quantitative research using primary data collected from questionnaires. The sample was determined by purposive sampling technique and obtained 50 respondents. The data analysis uses multiple linear regression with the help of software SPPSS version 26.The research showed that human resources competences, the implementation of government accounting standards, inter-governmental control systems and the utilization if information technology had positive effect on the delivery timeliness of financial reporting submission in West Sumba Regency
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021 Gusti Agung Mirah Arinda; Eka Putri Suryantari; Ni Luh Putu Sri Purnama Pradnyani
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.69

Abstract

Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
Co-Authors Agustina Ira Puspa Damayanti Alexander, Yanika S. AMELIA SETYAWATI, AMELIA Anggraeni, Rebecca Dewi Artaninggrum, Rai Gina Aurelya Kristiani Yansion Bili, Rosalian Cahyadi, Luh Diah Citra Resmi Cahyadi, Luh Diah Citraresmi Cahyani, Sang Ayu Amanda Regina Christimulia Purnama Trimurthi Christimulia Purnama Trimurti Cornelis Tagu Bore Dewa Nyoman Badera Ditya Dewi, Ni Putu Tania Eka Putri Suryantari Elisabeth Bernadeta Goda ELISABETH MARDIANA ITO MOI Erviani , Ni Putu Erviani, Ni Putu Ganung, Maria Ofin Gusti Agung Mirah Arinda Hadikusumo, Reina A. I Gede Agus Widiyantara I Made Darmayasa I Made Dwi Wira Ardana I Wayan Sariarta Putra I WAYAN SUARJANA I Wayan Suartana Ida Bagus Putra Astika Jayanti, Ni Kadek Nadia Dwi Jemimun, Elisabet Julio, I Kadek Kevin Kadek Stephanie Rosalina Sugiartama Kantar, Yohanes Kresensia Aprilia Sagun Langodai Lehan, Helenika Avelina Nona Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Luh Gede Dinda Febriana Made Ananda Alvina Christy Made Yessi Puspitha Manuk, Rosalya Oktoviani Christyan Mario Kostadino Mere, Alfa Nanda Maratus Solikha Naro, Patricia Sandrikha Ni Kadek Intan Puspa Sari Ni Kadek Linda Aristiana Wandari Ni Kadek Raras Widiantari Ni Kadek Sanex Indrawati Cahyani Ni Kadek Suryanita Ni Komang Junianingsih Ni Komang Nilawati Astuti Ni Luh Putu Pradnya Dewi Ni Made Ari Puspita Yanti Ni Made Dewix Triska Yani Ni Made Resta Leonita Ni Nengah Lasmini Ni Putu Diah Sri Utami Ni Putu Erviani Ni Putu Intan Milania Ni Putu Rani Artha Mevia Dewi Ni Putu Yunika Tiffany Rachma Sari Nishantha, Busige Nyoman Putri Kartika Permatasari, Agnes Mega Permenas Djaha Pertiwi, Ni Putu Martha Aristya Pratista, Ni Made Mila Putri, Ni Putu Meisya Yohana Putu Aristya Adi Wasita Putu Chris Susanto Putu Wenny Saitri Rai Gina Artaninggrum Rai Gina Artaninggrum Rai Gina Artaningrum Rinawati, Ni Luh Putu Santika, Ni Putu Eni Seingo, Monika Paulina Sri Dewi Rambu Angelica Suriyantari, Eka Putri Suryani, Anak Agung Ayu Tamo Inya, Debiana Tangi, Venansia Eno Tuwo, Caroline Fernanda Utung, Maria Wilhelmina Wahyu Nusa Manika Wasista, I Gede Pande Eka Wasita, Putu Aristya Adi Widiyantara, I Gede Agus Witu, Maria Archiana Vianey Yoseph Dasilva Gandu Zogara, Ita Diana