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All Journal JURNAL ECONOMIA Jurnal Ekonomi Kuantitatif Terapan Jurnal Ekonomi dan Bisnis Jagaditha Abdimas JEJAK Journal of Rural Indonesia International Research Journal of Management, IT & Social Sciences Jurnal EMT KITA Jurnal Pengabdian Pada Masyarakat Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JURNAL PENDIDIKAN TAMBUSAI International Journal of Social Science and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Jurnal Pendidikan Akuntansi dan Keuangan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Proaksi Abdimas Universal Dinasti International Journal of Education Management and Social Science Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Penelitian Manajemen Terapan (Penataran) JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Abdi Masyarakat Indonesia Jurnal Bina Bangsa Ekonomika Journal of Social And Economics Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Majalah Ilmiah Widyacakra Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kepada Masyarakat SEWAGATI JAMAS: Jurnal Abdi Masyarakat Jurnal Akademi Akuntansi Indonesia Padang journal of social and economic research INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JIMEK Jurnal Pengabdian Kepada Masyarakat Indonesia
I Made Suidarma
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Determinan Produktivitas Kerja Karyawan di SMP Nasional Denpasar Tambun, I Nengah; Suidarma, I Made
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.6147

Abstract

This study aims to analyze the influence of the work environment, work discipline, and work motivation on employee productivity at SMP Nasional Denpasar. The background of the study stems from the high level of employee absenteeism in 2024, which reflects weak human resource management. This condition not only disrupts organizational work stability but also directly impacts employee productivity, thus requiring an empirical study to identify the determining factors. The research approach uses a quantitative method with 49 respondents determined through saturated sampling. Data collection was carried out through observation and questionnaires with a Likert scale, and analyzed us-ing multiple linear regression with validity, reliability, and classical assumption tests. The results show that all three variables contribute to employee productivity. These find-ings provide empirical evidence for the development of human resource management in educational institutions.  
Pengaruh Inklusi Keuangan dan Payment Gateway terhadap Kinerja Keuangan UMKM di Kota Denpasar dengan Literasi Keuangan sebagai Variabel Moderasi Ni Putu Puja Ardiana Reswari; I Made Suidarma
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9468

Abstract

This study examines the effect of financial inclusion and payment gateway usage on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City, with financial literacy as a moderating variable. A quantitative survey was conducted using questionnaires distributed to MSME owners who use formal financial services and digital payment instruments, and the data were analyzed with PLS-SEM using SmartPLS 4.0. The results show that both financial inclusion and payment gateway usage have a positive and significant impact on MSME financial performance, while financial literacy strengthens these relationships by enabling business owners to manage and optimize the use of financial products and digital payment systems more effectively. The study concludes that expanding access to financial services, encouraging the adoption of payment gateways, and improving financial literacy are essential strategies to enhance MSME financial performance in the digital era and offer useful insights for policymakers, financial institutions, and MSME stakeholders.
Analisis Pengaruh Literasi Keuangan, Pemisahan Keuangan Pribadi-Usaha dan Penerapan Pembukuan Sederhana Terhadap Kelangsungan Usaha UMKM Putri, Ni Wayan Okta Prasetya; Suidarma, I Made
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/er76w639

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peran strategis dalam perekonomian Indonesia, khususnya sebagai penopang sektor pariwisata di Bali. Kawasan Ubud, sebagai pusat budaya dan destinasi wisata, mengalami pertumbuhan signifikan pada unit akomodasi seperti homestay, villa, dan guesthouse yang mayoritas dikelola secara kekeluargaan. Penelitian ini menelaah pengaruh literasi keuangan, pemisahan arus kas pribadi dan usaha, serta penerapan pembukuan sederhana terhadap kelangsungan usaha UMKM sektor akomodasi. Pendekatan kuantitatif diterapkan dengan 120 responden yang dipilih menggunakan purposive sampling. Data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan uji validitas, reliabilitas, serta statistik deskriptif dan inferensial dengan SPSS 26. Hasil menunjukkan ketiga variabel independen berpengaruh positif dan signifikan terhadap kelangsungan usaha. Temuan ini memberikan rekomendasi praktis bagi pelaku UMKM dan pembuat kebijakan untuk memperkuat manajemen keuangan serta keberlanjutan usaha.
Peran Inklusi Keuangan dan Financial Capital Terhadap Keberlanjutan Usaha UMKM Autentik di Ubud Dengan Digitalisasi Usaha Sebagai Variabel Moderasi Dewi, Putu Ayu Suan; Suidarma, I Made
Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober
Publisher : LPPM Akademi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ymaaz421

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inklusi keuangan dan financial capital terhadap keberlanjutan usaha UMKM autentik di Ubud dengan digitalisasi usaha sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan dari 121 pelaku UMKM autentik di Pasar Ubud menggunakan kuesioner dan dianalisis dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa inklusi keuangan dan financial capital berpengaruh positif dan signifikan terhadap keberlanjutan usaha UMKM. Namun, digitalisasi usaha tidak terbukti memoderasi hubungan antara inklusi keuangan maupun financial capital terhadap keberlanjutan usaha. Temuan ini mengindikasikan bahwa pemanfaatan teknologi digital oleh UMKM masih belum optimal sehingga belum mampu memperkuat peran sumber daya keuangan dalam mendukung keberlanjutan usaha. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dan praktis bagi pengembangan UMKM berbasis budaya di era digital.
Pengaruh UGC, Brand Trust, dan Perceived Value dalam Mendorong Repurchase Intention MakeOver di TikTok Widiantari, Komang Sri; Sari, Kadek Ayu Nirmala; Suidarma, I Made; Saputra, I Gusti Ngurah Widya Hadi
INOVASI Vol. 12 No. 2 (2025): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v12i2.p534-543.56079

Abstract

Perkembangan teknologi digital telah mengubah perilaku konsumen, khususnya dalam proses pembelian melalui media sosial seperti TikTok yang mengintegrasikan konten kreatif dengan aktivitas belanja. Salah satu permasalahan utama yang dihadapi merek kosmetik adalah mempertahankan niat pembelian ulang konsumen di tengah persaingan digital yang semakin ketat. Penelitian ini bertujuan untuk menganalisis pengaruh user generated content, brand trust, dan perceived value terhadap repurchase intention produk kosmetik lokal MakeOver pada platform TikTok dengan menggunakan kerangka teori Stimulus Organism Response (SOR). Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 160 pengguna TikTok di Kota Denpasar yang pernah membeli produk MakeOver minimal dua kali, yang dipilih melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner daring dan dianalisis menggunakan statistik deskriptif serta regresi linier berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa user generated content, brand trust, dan perceived value berpengaruh positif dan signifikan terhadap repurchase intention, baik secara parsial maupun simultan. Nilai adjusted R square sebesar 0,467 menunjukkan bahwa model penelitian mampu menjelaskan 46,7% variasi niat pembelian ulang, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian.
ANALISA PENGARUH NORMA SUBJEKTIF, LITERASI KEUANGAN DAN PERSEPSI RISIKO TERHADAP NIAT BERINVESTASI PADA MATA UANG CRYPTOCURRENCY DI DENPASAR I Kadek Krisna Ari Putra; I Made Suidarma
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1197

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh norma subjektif, literasi keuangan, dan persepsi risiko terhadap niat berinvestasi cryptocurrency. Penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui survei kepada responden yang memiliki ketertarikan terhadap investasi cryptocurrency. Analisis data dilakukan untuk menguji pengaruh masing-masing variabel secara parsial maupun simultan. Hasil penelitian menunjukkan bahwa norma subjektif tidak berpengaruh signifikan terhadap niat berinvestasi cryptocurrency, yang mengindikasikan bahwa pengaruh lingkungan sosial belum mampu mendorong niat investasi secara mandiri. Sebaliknya, literasi keuangan berpengaruh positif dan signifikan terhadap niat berinvestasi, menunjukkan bahwa pemahaman keuangan yang baik meningkatkan minat responden untuk berinvestasi pada cryptocurrency. Persepsi risiko juga berpengaruh positif dan signifikan serta menjadi variabel dengan kontribusi terbesar dalam memengaruhi niat berinvestasi. Secara simultan, norma subjektif, literasi keuangan, dan persepsi risiko berpengaruh signifikan terhadap niat berinvestasi cryptocurrency. Temuan ini menegaskan bahwa niat investasi cryptocurrency dibentuk oleh kombinasi pemahaman keuangan dan penilaian risiko, dengan peran tekanan sosial yang relatif lebih lemah.
Peran Konsultan Pajak Dalam Penyusunan dan Pelaporan SPT Tahuunan Serta SPT Masa Wajib Pajak Aliyya Miya Savitri; I Made Suidarma
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 2 (2025): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i2.8224

Abstract

This study aims to describe the role of tax consultants in assisting taxpayers in fulfilling their tax obligations, particularly regarding the filing of Annual and Periodic Tax Returns (SPT). The research employed a qualitative descriptive method with a field study approach through direct observation and interviews during the internship program at IBU Consulting. The findings reveal that many taxpayers face difficulties in understanding tax regulations and procedures, making the assistance of tax consultants essential. Tax consultants act as a bridge between taxpayers and tax regulations by calculating tax liabilities, preparing returns, ensuring timely submission, and providing adequate tax education. This role not only helps taxpayers avoid penalties but also promotes better tax compliance and a more orderly tax system. The results emphasize the strategic role of tax consultants as key partners for taxpayers in the era of digital tax administration.
Drivers of Perceived Enjoyment on Purchase Intention in the Fotoyu Application: A Case Study of Running Event Enthusiasts Darma Putra, Anak Agung Wahyu; Sri Subawa, Nyoman; Suidarma, I Made
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5639

Abstract

The digital transformation of the photography industry is shaped by advancements in artificial intelligence (AI) and the growing role of social media as a medium for interaction and promotion. Fotoyu, an application that integrates facial recognition-based AI with visually appealing design, caters to consumer needs in documenting sports events. This study investigates the influence of AI, social media presence, and visual aesthetics on purchase intention, with perceived enjoyment serving as a mediating variable. A quantitative method was employed by distributing online questionnaires to 240 Fotoyu users who participated in running events in Bali. Data were analyzed using the SEM-PLS approach. The results reveal that all independent variables exert a positive and significant impact on both perceived enjoyment and purchase intention. Moreover, perceived enjoyment fully mediates the effect of AI and partially mediates the effects of social media presence and visual aesthetics on purchase intention. These findings emphasize the pivotal role of perceived enjoyment in shaping users’ purchasing decisions. From a practical perspective, the study highlights the importance of enhancing AI capabilities, implementing effective social media strategies, and optimizing visual design to foster enjoyable user experiences and increase purchase conversions on digital platforms.
Peran Gender Sebagai Moderasi Dalam Pengaruh Suku Bunga, Inflasi, dan Literasi Keuangan Terhadap Minat Investasi Generasi Muda Widiantari, Komang Sri; Palguna, I Gusti Agung Bayu Satria; Suidarma, I Made; Sunarta, I Nyoman
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 3 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i3.8762

Abstract

This study investigates the influence of interest rates, inflation, and financial literacy on investment intention among Generation Z in Bali Province, with gender serving as a moderating variable. The research is motivated by the increasing participation of young people in Indonesia’s capital market, which reflects a growing awareness of financial opportunities in the digital era. A quantitative approach was applied using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method, analyzed through SmartPLS 4 software. The study involved 152 respondents aged 17–28 years, all classified as Generation Z residents of Bali who have never engaged in capital market transactions, selected through purposive sampling. Respondents were limited to individuals who had never conducted transactions in the capital market to avoid bias from investment experience, ensuring that the measured investment intention genuinely reflects the early stage of decision-makingThe results reveal that financial literacy exerts a positive and significant effect on investment intention (T-statistics = 3.463; P-value = 0.001), confirming its pivotal role in shaping rational financial decisions. In contrast, interest rates and inflation show positive but insignificant relationships with investment intention. These findings align with the Theory of Planned Behavior (TPB) and Behavioral Finance Theory, indicating that financial literacy, as a component of perceived behavioral control, serves as the dominant predictor of investment intention. Furthermore, gender does not moderate the relationships between independent variables and investment intention. The model’s R-square value of 0.767 suggests that the proposed framework explains 76.7% of the variance in Generation Z’s investment intention in Bali.
Co-Authors A.A. Gde Putra Pemayun Adyatna Wedananta, Kadek Aliyya Miya Savitri Antara, I Putu Candra Wiguna Arischa Bellanie Adryas Armanid, Aura Astari, Made Leony Milenia Ayu Trisnadewi, Ni Kadek Darma Putra, Anak Agung Wahyu Desak Made Febri Purnama Sari Desak Made Sukarnasih Dewi, Putu Ayu Suan Divany, Kadek Ratih Putri Gusi Putu Lestara Permana Gusti Ayu Putu Manik Rahayuningsih I Dewa Ketut Gede Prabawa I Dewa Nyoman Marsudiana I Dewa Nyoman Marsudiana I Dewa Nyoman Marsudiana I G. A. Desy Arlita I Gede K. Ananta Yoga I Gede Sanica I Gusti Ngurah Putra Suryanata I Gusti Ngurah Widya Hadi Saputra I Kadek Krisna Ari Putra I Kadek Yudha Pramana Putra I Ketut Alit Putra I Ketut Nurcita I Ketut Sudama I Komang Dicky Tri Denis I Made Dwi Aya Praditya I Made Sudiksa I Nyoman Anggaradana I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Arta Yasa I Nyoman Sunarta I Nyoman Sunarta I Nyoman Taun I Putu Denny Dwipayana I Wayan Sukadana I Wayan Sunia I Wayan Sunia Ida Ayu Oka Martini K. Ranata Harischandra Kadek Ovy Satyawati Ketut Elly Sutrisni Komang Ayu Puspita Dewi Komang Mega Utami Komang Sri Rahayu Komang Sri Widiantari Komang Sri Widiantari Komang Widhya Sedana Putra P Lestari, Putu Nina Eka Luh Ayu Rsiani Luh Bonita Paramadewi Luh Sri Puspita Dewi Made Arya Segara Wilis Made Kembar Sri Budhi Made Mulyadi Mahadewi, Ida Ayu Gd. Dian Febby Maharani, Made Diah Pradnya Marsudiana, I Dewa Nyoman Masno, Masno Mila Rahayu Damayanti Ni Kadek Sri Puspayani Ni Ketut Arniti Ni Ketut Elly Sutrisni, Ni Ketut Elly Ni Komang Puspita Astari Ni Luh Ayu Sri Antini Ni Nyoman Afrita Ni Nyoman Sunariani Ni Putu Alia Putri Pradnyani Ni Putu Bayu Widhi Antari Ni Putu Linda Kusumawati Ni Putu Nina Eka Lestari Ni Putu Puja Ardiana Reswari Ni Wayan Lasmi Noviyanti, Ni Putu Ratih Nuraga, Ketut Nyoman Djinar Setiawina Nyoman Sri Subawa Palguna, I Gusti Agung Bayu Satria Parasari , Nyoman Sri Manik Prawitasari, Putu Putri, Ni Wayan Okta Prasetya Putu Cita Ayu Rifqi Nur Fakhrurozi Sari, Kadek Ayu Nirmala Sugara Yasa, I Wayan Sumantri, I. GA. Alit Suoth, Verrel Renaldy Suriana, I Wayan Tambun, I Nengah Widhiadyani, Pande Ketut Ratih Widiantara, I Made Yasa, I Wayan Sugara Yoga, I Wayan Suprapta Yundari, Yundari