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All Journal JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi WIDYA LAKSANA Jurnal Bisnis dan Kewirausahaan Jurnal Ilmiah Akuntansi dan Bisnis JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Journal of Applied Management and Accounting Science (JAMAS) International Journal of Environmental, Sustainability, and Social Science Journal of Sustainable Business and Management International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Interconnection: An Economic Perspective Horizon Jurnal Inovasi Akuntansi Society SENEMA Khazanah Sosial
Putu Wenny Saitri
Universitas Mahasaraswati Denpasar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementation of E-commerce in Denpasar City SMEs Putu Wenny Saitri; Gde Bagus Brahma Putra; Made Ika Prastyadewi; Ni Putu Lisa Ernawatiningsih
Khazanah Sosial Vol. 6 No. 1 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i1.31284

Abstract

As a provincial capital that depends on tourism, the development of Denpasar City’s SMEs, especially in the tourism support sector, is growing rapidly. Coupled with technological advances, the development of SMEs must be able to adapt, one of which is by implementing e-commerce. This research aims to 1) explore the e-commerce needs of SMEs in Denpasar City and 2) analyze the factors that influence the use of e-commerce among SMEs in Denpasar City. The research was conducted on SMEs in Denpasar City with 140 respondents. A mixed-method approach was used to answer the research objectives. The research results show that e-commerce is a marketing medium for Denpasar City SMEs, primarily through Shopee and TikTok. Analysis using Atlas.ti indicates that human resources are still the main obstacle to implementing e-commerce in Denpasar City. Related to the factors that influence the decision to implement e-commerce, business duration, income, knowledge, technology, and product type are variables that significantly influence the implementation of e-commerce in Denpasar City. These results can be a reference regarding increasing SMEs’ capacity, especially regarding human resources and capital. Training, mentoring, and access to capital can raise SMEs’ awareness of the importance of technology in promoting and selling goods and services to increase income, which will lead to empowerment and prosperity.
Tanda Bahaya Kepribadian Pemicu Penipuan Putu Wenny Saitri; Ni Putu Yuria Mendra; Ni Luh Gde Novitasari
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.731

Abstract

The persistent issue of substantial losses due to fraud has heightened interest in exploring factors contributing to fraudulent behavior, with limited focus on the role of personality traits in fraud detection. This study investigates six personality traits—wrath, envy, attachment, pride, desire, and greed—that may influence an individual’s propensity for fraud. Using data collected through questionnaires distributed to microfinance institutions in Bali, a region experiencing a high prevalence of fraud cases, the study employs factor analysis to identify the contribution of these traits to fraudulent intentions. The findings reveal that wrath is the most significant predictor, followed by envy, attachment, pride, desire, and greed. The study underscores the practical implications of integrating personality assessments into organizational processes to enhance fraud detection and mitigation. This research offers a novel approach to understanding and addressing fraud in organizational settings by emphasizing personality traits as predictors of fraudulent intentions.
PENERAPAN SISTEM PENCATATAN PEKERJAAN BORONGAN BERBASIS NOTA DAN MICROSOFT EXCEL UNTUK MENINGKATKAN EFEKTIVITAS PENGGAJIAN KARYAWAN Putu Wenny Saitri; Ni Luh Hepi Pridayanti
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

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Abstract

Program ini bertujuan untuk meningkatkan efektivitas sistem pencatatan pekerjaan borongan dan penggajian karyawan di Dragonfly Konveksi. Permasalahan utama yang dihadapi adalah pencatatan pekerjaan yang masih manual, belum terstandarisasi, serta proses perhitungan gaji yang berisiko menimbulkan kesalahan dan kurang efisien. Solusi yang diterapkan yaitu penggunaan nota sebagai dokumen sumber pencatatan pekerjaan borongan serta pemanfaatan Microsoft Excel untuk pengolahan data dan perhitungan upah. Metode pelaksanaan dilakukan melalui tahapan observasi, perancangan format nota dan template Excel, implementasi sistem, serta pendampingan dan evaluasi berkelanjutan. Hasil program menunjukkan bahwa seluruh kegiatan terlaksana dengan tingkat realisasi 100%. Penerapan sistem ini mampu menciptakan pencatatan pekerjaan yang lebih rapi, terstruktur, dan terdokumentasi dengan baik. Selain itu, proses penggajian menjadi lebih cepat, akurat, transparan, dan mudah dikontrol oleh manajemen. Pendampingan yang dilakukan juga membantu pihak manajemen dan bagian accounting memahami serta menjalankan sistem secara mandiri. Dengan demikian, program ini memberikan dampak positif terhadap peningkatan efektivitas administrasi dan profesionalisme pengelolaan usaha di Dragonfly Konveksi.
Determinan Tax Avoidance pada Perusahaan Sub-Sektor Food and Beverage di Bursa Efek Indonesia Ni Wayan Sintia Dewi; Ni Putu Dita Astiari; Pande Gede Bagus Devan Swagotra; Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): 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.v16i1.13625

Abstract

Tax avoidance tends to be carried out by a number of companies which aim to reduce taxable profits through tax planning without violating the law, so that company profits are not reduced by taxes imposed by the government. This research aims to determine the influence of company size, leverage, capital intensity, profitability, and sales growth on tax avoidance on the Indonesian Stock Exchange in 2020-2022. The company population is 84 food and beverage companies listed on the Indonesia Stock Exchange. The sample consisted of 20 companies with 60 firm-year observations. This research uses a purposive sampling technique, with multiple linear regression analysis methods. The results of this research show that company size, leverage and capital intensity have no effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while profitability and sales growth have a positive effect on tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange.
Persepsi Wajib Pajak Orang Pribadi terhadap Tax Evasion di KPP Pratama Badung Utara Wayan Bunga Larasati; Putu Wenny Saitri; Ni Putu Yuria Mendra
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6890

Abstract

Taxes have a significant contribution to the Indonesian state. It is undeniable that one of the pillars of national income is derived from tax revenues, but currently the awareness of taxpayers in paying taxes is still low. Taxpayers think that taxes are a burden so that many taxpayers try to minimize the amount of tax owed by committing fraud, one of which is tax evasion.This study aims to determine the effect of tax understanding, tax audit, tax sanctions, tax rates, and the tax system on individual taxpayers' perceptions of tax evasion. The population of this study is individual taxpayers who are registered at North Badung KPP Pratama. The sample in this study were 100 people who were obtained based on the accidental sampling method. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that tax understanding has no effect on individual taxpayer perceptions of tax evasion, while tax audits, tax sanctions, tax rates, and the tax system have a positive effect on individual taxpayer perceptions of tax evasion. Future researchers are expected to be able to use the Google form to be more effective and efficient in data collection and are expected to be able to use other variables to explain the effect of individual taxpayer perceptions on tax evasion.
What Drives Corporate Social Responsibility Disclosure? Evidence from Indonesian Manufacturing Firms Ni Putu Ayuni Candra Dewi; Putu Wenny Saitri; Ni Wayan Rustiarini
JUSTBEST Journal of Sustainable Business and Management Vol. 6 No. 1 (2026): Journal of Sustainable Business and Management
Publisher : Global Researcher Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/justbest.6.1.19-29

Abstract

Corporate social responsibility (CSR) disclosure has become an increasingly important aspect of corporate transparency, particularly in industries with significant social and environmental impacts. However, empirical evidence regarding the determinants of CSR disclosure remains inconclusive, especially in emerging markets such as Indonesia. This study examines the influence of profitability, consumer proximity, media exposure, environmental sensitivity, and tax aggressiveness on CSR disclosure among manufacturing companies listed on the Indonesia Stock Exchange during 2020–2022. Using purposive sampling, this study resulted in 297 firm-year observations. Data were analyzed using multiple linear regression after classical assumption tests were conducted. The findings reveal that media exposure and tax aggressiveness have a significant positive effect on CSR disclosure, suggesting that companies tend to increase transparency of social responsibility to enhance public communication and maintain legitimacy amid potentially controversial fiscal practices. In contrast, profitability, consumer proximity, and environmental sensitivity do not significantly affect CSR disclosure. These findings indicate that CSR disclosure in Indonesian manufacturing firms is driven more by reputational concerns and external communication pressures than by financial capability or operational characteristics. This study contributes to the CSR literature by integrating financial performance, stakeholder visibility, industry characteristics, and fiscal behavior into a single empirical framework. By examining these multidimensional determinants simultaneously in Indonesian manufacturing firms, the study provides a more comprehensive understanding of the factors driving CSR disclosure in an emerging market setting.
Cultural Values and Tax Compliance Among Tax Consultants in Indonesia Ni Luh Gde Novitasari; Putu Novia Hapsari Ardianti; I Putu Edy Arizona; Putu Wenny Saitri
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4677

Abstract

Tax compliance remains a major challenge, yet the influence of cultural values, particularly among tax consultants who shape taxpayers’ compliance decisions, remains underexplored. This study examines the influence of Hofstede's cultural dimensions on tax compliance among registered tax consultants in Indonesia. A quantitative explanatory research design was employed using a survey of 117 registered tax consultants in Bali. Data were collected through structured questionnaires and analyzed using multiple linear regression. The empirical results support all proposed hypotheses. H1 and H4 are supported, indicating that power distance and uncertainty avoidance positively influence tax compliance, while H2 and H3 are supported, demonstrating that individualism and masculinity negatively influence tax compliance. The regression model is statistically significant (p 0.001) and explains 48.5% of the variance in tax compliance (R² = 0.485). The findings show that cultural values are important determinants of tax compliance among tax consultants, complementing traditional economic and institutional explanations. Tax authorities and professional associations should therefore integrate cultural and behavioral considerations into tax education, ethics training, and compliance programs to strengthen voluntary compliance.
Co-Authors Almaulida Yunia Putri Emerensiana Jenai Ernawatiningsih, Ni Putu Lisa Gde Bagus Brahma Putra I Gede Cahyadi Putra I Gusti Ayu Asri Pramesti I Gusti Bagus Agung Hendrawan Putra I Gusti Ngurah Bagus Gunadi I Made Arya Kresna Kepakisan Pradipta I Putu Edy Arizona I Wayan Suartana Made Ika Prastyadewi Ni Kadek Ida Pratiwi Ni Kadek Jeanny Chandra Putri Ni Kadek Risna Ni Luh Gede Novitasari Ni Luh Hepi Pridayanti Ni Luh Putu Sri Purnama Pradnyani Ni Made Diah Rukmini Ni Nyoman Ayu Suryandari Ni Putu Ayu Pradnya Paramitha Ni Putu Ayuni Candra Dewi Ni Putu Dita Astiari Ni Putu Lisa Ernawatiningsih Ni Putu Sri MARIYATNI Ni Putu Yeni Astiti Ni Putu Yuria Mendra Ni Wayan Rustiarini Ni Wayan Sintia Dewi Nicholas Renaldo Pande Gede Bagus Devan Swagotra Putu Novia Hapsari Ardianti Sang Ayu Made Ari Warini Sri Ayu Permatasari Wayan Bunga Larasati Yuria Mendra