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All Journal Widya Winayata: Jurnal Pendidikan Sejarah Jurnal Penelitian dan Evaluasi pendidikan International Journal of Social Science, Education, Communication and Economics Hita Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Dharma Bhakti Jurnal Kewirausahan dan Multi Talenta (JKMT) Widya Cipta : Jurnal Sekretari dan Manajemen
I WAYAN SUDIANA
Jurusan Ekonomi Pembangunan Universitas Udayana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Program Pemutihan Pajak, Sistem Samsat Drive Thru dan Penerapan E-Samsat Terhadap Kepatuhan Wajib Pajak Kendaraan Motor di Kantor Samsat Tabanan Putra, I Putu Agus Candra; Sudiana, I Wayan; Padnyawati, Kadek Dewi
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/wxkma644

Abstract

Motor veìhiìcleì tax iìs a reìgiìonal tax wiìth a veìry poteìntiìal sourceì of local iìncomeì, thiìs can beì seìeìn from theì iìncreìaseì iìn theì numbeìr of veìhiìcleìs whiìch from yeìar to yeìar theì iìncreìaseì iìs veìry siìgniìfiìcant. Iìf eìveìry communiìty or taxpayeìr iìs compliìant iìn makiìng paymeìnt of motor veìhiìcleì tax, theìn theì poteìntiìal iìncomeì of theì reìgiìon that comeìs from motor veìhiìcleì taxeìs wiìll beì comparableì to theì iìncreìasiìng numbeìr of motor veìhiìcleìs eìach yeìar. But theì facts on theì ground areì reìveìrseìd, theì iìncreìaseì iìn theì numbeìr of motor veìhiìcleìs doeìs not guaranteìeì an iìncreìaseì iìn motor veìhiìcleì tax reìceìiìpts. Theì aiìm of thiìs study iìs to fiìnd out theì iìmpact of theì Tax Reìfiìneìmeìnt Program, theì Samsat Driìveì Thru Systeìm, and theì iìmpleìmeìntatiìon of Eì-Samsat on theì compulsory compliìanceì of motor veìhiìcleì tax at Samsat Offiìceì Tabanan. Theì populatiìon of thiìs study iìs as many as 100 reìspondeìnts obtaiìneìd wiìth theì Sloveìneì formula. Sampliìng teìchniìqueì usiìng random sampliìng teìchniìqueìs. Data from thiìs study was colleìcteìd by spreìadiìng theì queìstiìonnaiìreì whiìch was theìn analyzeìd wiìth a doubleì liìneìar reìgreìssiìon teìst. Theì reìsults of thiìs study showeìd that theì tax cleìaranceì program and theì iìmpleìmeìntatiìon of eì-samsat had no siìgniìfiìcant iìmpact on tax compliìanceì, whiìleì theì systeìm of samsat driìveì thru had a posiìtiìveì and siìgniìfiìcant eìffeìct on compliìanceì wiìth tax obliìgatiìons
Pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa (Bumdes) Se-Kecamatan Bebandem Sari, Ni Putu Diah Puspita; Sudiana, I Wayan; Dewi Padnyawati, Kadek
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/yeg75537

Abstract

Penelitian ini dilatarbelakangi oleh BUMDes se-Kecamatan Bebandem yang kualitas laporan keuangannya masih kurang baik karena banyak BUMDes belum mampu menyusun serta melaporkannya secara lengkap dan benar, ketidaksesuainya angka-angka yang disajikan dengan data yang ada sehingga mengakibatkan keterlambatan dalam penyetoran dan rendahnya kualitas laporan keuangan yang dihasilkan. Tujuan dari penelitian ini untuk mengetahui pengaruh Kompetensi Sumber Daya Manusia, Pelatihan Penyusunan Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan Badan Usaha Milik Desa se-Kecamatan Bebandem. Populasi dalam penelitian ini yaitu seluruh pengurus BUMDes yang berjumlah 102 orang dari 8 Badan Usaha Milik Desa se-Kecamatan Bebandem. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling dengan kriteria yang ditetapkan yaitu Direktur, Sekretaris, Bendahara, Pengawas, dan Penasihat BUMDes sehingga diperoleh 46 partisipan dan diolah menggunakan regresi linier berganda. Hasil penelitian menunjukan bahwa (1) Kompetensi Sumber Daya Manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan. (2) Pelatihan Penyusunan Laporan Keuangan berpengaruh positif signifikan terkadap kualitas laporan keuangan. (3) Sistem Pengendalian Internal berpengaruh positif signifikan terhadap kualitas laporan keuangan.
Penerapan Manajemen Risiko Pada Badan Usaha Milik Desa (BUMDesa) Dhana Adhyata di Desa Jehem Kecamatan Tembuku Kabupaten Bangli Satyarini, Ni Putu Kartika; Sudiana, I Wayan; Putra, I Putu Deddy Samtika
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/8x9dfq84

Abstract

Credit is one of the main activities carrieds out bys BUM Desa to provide financial support to village communities. Bad credit at BUM Desa refers to a situation where the borrower cannot fulfill his obligations in paying credit installments according to the agreed agreement. The aim ofs sthis research is to analyze and describe how risk management is implemented in the Dhana Adhyata Village-Owned Enterprise (BUM Desa) in Jehem Village, Tembuku District, Bangli Regency. The subjects in this research were the Director, Secretary and Treasurer of Bumdes Dhana Adhyata who acted as informants. The results ofs the research show that through the risk management method BUM Desa negotiates with customers by rescheduling credit payments, reviewing the contents of the credit agreement and making collections if customers still do not make payments after negotiations involving Kelian Dinas, Bimas, Babimsa and BUM Desa Supervisors
Peran Badan Usaha Milik Desa (BUMDes) Dalam Pengelolaan Potensi Desa Untuk Meningkatkan Pendapatan Asli Desas Maju Mandiri Desa Peguyangan Kaja Denpasar): Studi Kasus BUMDes Maju Mandiri Desa Peguyangan Kaja Denpasar Putrawan, I Komang Bayu Aditya; Sudiana, I Wayan; Yuniasih, Ni Wayan
Hita Akuntansi dan Keuangan Vol. 6 No. 4 (2025): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/v10czh24

Abstract

This research seeks to explore the contribution of the Village-Owned Enterprise (BUMDes) Maju Mandiri in utilizing village resources and addressing business obstacles to enhance Village Original Income (PADes) in Peguyangan Kaja, Denpasar. A descriptive qualitative approach was applied, observations, documentation, and literature reviews as data collection methods. Findings reveal that BUMDes Maju Mandiri operates three core business units: trading, intermediary services (providing consumption needs for village events), and PPOB (bill payment services). These units make a considerable contribution to PADes, though they face barriers such as competition from private retailers, taxation requirements, and limited starting capital. Even with a profit decline in 2023, the enterprise consistently generated income for PAD. The study concludes that BUMDes plays a relatively effective role in boosting PADes and fostering local economic prospects. Recommendations include leveraging village assets such as Tukad Rarangan tourism and MSMEs, enhancing service quality, and strengthening both marketing and partnership strategies. 
The Moderating Role of Adversity Quotient in the Effects of Burnout, Non-Physical Work Environment, and Work Motivation on Turnover Intention Armajaya, I Made Roni; Sudiana, I Wayan; Putra, Cokorda Gede Bayu
Widya Cipta: Jurnal Sekretari dan Manajemen Vol. 10 No. 2 (2026): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v10i2.12180

Abstract

Labor dynamics in business units managed by BUPDA (Badan Usaha Desa Adat or Traditional Village Business Entity)  Batur, Kintamani, Bali indicate a risk of turnover intention that may disrupt service stability and organizational sustainability. This study examines the effects of burnout, the non-physical work environment, and work motivation on turnover intention and investigates adversity quotient (AQ) as a moderating variable. This study employed an explanatory quantitative design with a cross-sectional survey approach, data were collected from 161 BUPDA employees through a five-point Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS 4. The findings show that burnout increases turnover intention, whereas a supportive non-physical work environment and stronger work motivation reduce it. AQ buffers the adverse effect of burnout; however, it weakens the turnover-reducing effects of the non-physical work environment and work motivation. These results indicate that AQ functions as a dual-role personal resource: it helps employees withstand work pressure while potentially increasing their confidence to pursue alternative employment. The study contributes by integrating job demands, psychosocial work resources, motivation, and personal resilience in a community-based traditional village enterprise. Practically, BUPDA should combine burnout prevention, a supportive psychosocial climate, motivational practices, and differentiated retention strategies based on employees.
Co-Authors ., NI PUTU YENI YULIANTARI Arie Indraswarawati, Sang Ayu Putu Armajaya, I Made Roni Ayu Intan Dwijayanti, Gusti Damayanti, Ni Komang Sri Dewi, Ida Ayu Sasmita Holyness Nurdin Singadimedja I Gede Aryana Mahayasa I Gede Putu Kawiana I Made Endra Lesmana Putra I Wayan Suartina Indraswarawati, Sang Ayu Putu Arie Kadek Dewi Padnyawati Kusumawati, Ni Putu Ayu Masih, Ni Nyoman Ni Komang Sumadi Ni Luh Adisti Abiyoga Wulandari Ni Made Satya Utami NI WAYAN YUNIASIH Patimolan, Jerri Pramesty, Gusti Ayu Agung Pradnya Putra, Cokorda Gede Bayu Putra, I Putu Agus Candra Putra, I Putu Deddy Samtika Putrawan, I Komang Bayu Aditya Putu Nuniek Hutnaleontina Rahayu, Ni Made Sri Samtika Putra, Putu Deddy Sari, Ni Putu Diah Puspita Satyarini, Ni Putu Kartika Wangi, Ni Made Galih Sekar Wijaya, Putu Yudy