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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Jurnal Ilmu Sosial dan Humaniora Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Owner : Riset dan Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Journal of Economics, Business, and Government Challenges Widya Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Tourism Economics and Policy CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Penelitian Pendidikan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi Community Services: Sustainability Development Lentera Negeri
Ari Surya Darmawan
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Portrait of the Management of Tenganan Pegeringsingan Traditional Village DARMAWAN, Nyoman Ari Surya; SANCAYA, I Wayan Werasmana
Community Services: Sustainability Development Vol. 1 No. 2 (2024): Community Services: Sustainability Development (March - June 2024)
Publisher : PT Batara Swastika Harati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61857/cssdev.v1i2.79

Abstract

The village regulations (awig-awig) of Tenganan Pegeringsingan Traditional Village are supported by the 1945 Constitution and the Provincial Regulation of Bali, thus giving them clear legal authority. These regulations serve to organize, protect, resolve conflicts, and guide the entire community, as well as to develop cultural values that align with local traditions. Although traditional villages are generally seen as social organizations based on the Kahyangan Three and the Tri Hita Karana philosophy, Tenganan maintains a strong adherence to the Rwabhineda philosophy, which originates from the pre-Hindu era. The authority of the traditional village demonstrates a claim of superiority over autonomous power. This autonomy is essentially a reflection of an anthropological construct that has evolved over centuries. Additionally, such regulations automatically provide social control for the Tenganan Pegeringsingan Traditional Village, both preventively and curatively. Organizationally, Tenganan Pegeringsingan has its own leadership mechanism characterized by authenticity and seniority, which fosters a democratic climate. Although seniority is the basis for determining positions, the traditional council does not act arbitrarily. There is a mechanism called "sangkep" or monthly deliberation, which allows all village members to express their opinions. This mechanism automatically creates a collective leadership style, ensuring that power and authority are always based on the regulations (awig-awig) and collective decisions.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Menguak Motif Dibalik Initial Public Offering Studi pada PT Lovina Beach Brewery Tbk Gunawan, Putu Wahyu; Darmawan, Nyoman Ari Surya
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 12 No. 2 (2024)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v12i2.89358

Abstract

This research examines the business journey of PT Lovina Beach Brewery Tbk, an alcoholic beverage industry company operating in Bali, as well as the reasons and motives of the company in carrying out its Initial Public Offering (IPO). The research method used is qualitative with a descriptive approach. Data were collected through in-depth interviews, document analysis, and observations of the dynamics at the business location and the company's environment. Data analysis was performed using triangulation techniques to ensure the validity and reliability of the findings. The main focus of the research is the socio-cultural aspects of Bali, which are very influential in the IPO process and the company's motivation for conducting the IPO. This research found that social, cultural, and religious aspects have significant implications for the company's business journey from its inception to the IPO. This research found three main motives in the implementation of PT Lovina Beach Brewery Tbk's IPO, namely: (1) funding motives for expansion and increased production capacity, (2) motives for increasing company prestige related to strengthening image and branding through stock listing on the stock exchange, and (3) synergy motives with sister companies within the group through cross-ownership. This research contributes to the development of IPO motive theory and provides considerations for business actors in the mikol industry in IPO strategies with local wisdom, as well as for the government or capital market authorities in formulating policies related to the strictly regulated mikol industry.
Does the Level of Religiosity Determine Budgetary Slacks Behavior as the Result of Superrior Pressure Made Aristia Prayudi; Nyoman Ari Surya Dharmawan
Journal of Economics, Business, and Government Challenges Vol. 1 No. 02 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v1i2.21

Abstract

This study aimed to investigate budgetary slack behavior due to obedience pressure to authority in governmental organization. This study also evaluates the role of religiosity in determining budgetary slack creation in such situation. The results of experiment with 64 undergraduate students as participants indicate that majority of participants obeyed the order of their immediate superior to create budgetary slack in violation of organization policy. This study also found that participants’ level of religiosity do have impact on their actual behavior to create budgetary slack. Participants with high level of religiosity are documented to create smaller amount of budgetary slack than those who have low level of religiosity when faced with obedience pressure from their superior.
Pengaruh Earning Per Share, Current Ratio, Net Profit Margin, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar Di BEI Pada Tahun 2018-2022 Prayitna, Hary; Nyoman Ari Surya Dharmawan
Vokasi : Jurnal Riset Akuntansi Vol. 13 No. 3 (2024): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v13i3.80368

Abstract

This research aims to analyze the effect of Earning Per Share, Current Ratio, Net Profit Margin, and Debt to Equity Ratio on stock prices in mining companies listed on the IDX in 2018-2022. The type of research used in this research is the causal relationship between variables. This research aims to test the hypothesis proposed to explain the variables. This research uses four independent variables and one dependent variable for go-public companies which is operating in the mining sector on the Indonesia Stock Exchange (BEI) in 2018-2022. The independent variables used are Earning Per Share (EPS), Current Ratio (CR), Net Profit Margin (NPM), and Debt to Equity Ratio (DER), while the dependent variable in this research is stock price. The result of this research states that Earning Per Share (EPS), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on stock prices simultaneously, while Net Profit Margin (NPM) has no significant effect on stock prices. Keywords: Earning Per Share; Current Ratio; Net Profit Margin; Debt to Equity Ratio; and Share Price
The Role of Tax Avoidance and Sustainability Reporting in Mediating the Influence of Board Diversity on Financial Performance Febrianti, Pande Kadek Vina; Purnamawati, I Gusti Ayu; Darmawan, Nyoman Ari Surya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4483

Abstract

This study examines companies in Indonesia Stock Exchange (IDX), specifically those operating in the financial sector during the years 2020 to 2023. It offers an in-depth perspective concerning the correlation of board diversity and financial performance, considering tax avoidance and sustainability reporting as mediating factors. The study sample consists of 156 observations, selected through a purposive sampling method under a non-probability sampling approach. Secondary data were gathered through document analysis and literature review. Panel data was utilized for analysis, and carried out with the assistance of STATA software. It was found that board diversity does not play a significant role in influencing financial performance. Moreover, tax avoidance and sustainability reporting do not play a statistically significant mediating role in the correlation between board diversity and financial performance among financial sector companies listed on the IDX during the 2020-2023
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) (Studi Pada Kabupaten Buleleng): (Studi pada Kabupaten Buleleng) Gede Wiranata, Pande; Ari Surya Darmawan, Nyoman
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98251

Abstract

This study aims to examine the influence of tax socialization, the quality of tax officer services, and taxpayer awareness on the compliance of Rural and Urban Land and Building Tax (PBB-P2) taxpayers in Buleleng Regency. The research method used is causal associative with a quantitative approach. The sample size in this study consists of 100 respondents. The sampling technique employed is purposive sampling. Data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 25. The results of this study reveal that tax socialization has a significant positive effect on taxpayer compliance, the quality of tax officer services has a significant positive effect on taxpayer compliance, and taxpayer awareness also has a significant positive effect on taxpayer compliance
Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Kantor Samsat Badung Dengan Insentif Pajak Sebagai Variabel Moderasi Ayu, Ni Luh Ayu Sri Kusuma Dewi; I Nyoman Putra Yasa; Nyoman Ari Surya Dharmawan
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 2 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i2.98817

Abstract

The purpose of this study was to determine the effect of taxpayer awareness on compliance of motor vehicle taxpayers at the Badung SAMSAT office with tax incentives as a moderating variable. The population in this study were all motor vehicle taxpayers registered at the Badung SAMSAT office totaling 457,080 people, using purposive sampling. The number of samples that were successfully processed in this study were 100 respondents. This study uses partial least square (PLS) data analysis techniques using SmartPLS 4.0 software. The results obtained in this study are taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance, tax incentives have a positive and significant effect on motor vehicle taxpayer compliance, and tax incentives weaken or cannot moderate the effect of motor vehicle taxpayer awareness at the Badung SAMSAT office.
MENGUNGKAP MUNCULNYA TINDAKAN ACADEMIC DISHONESTY DI KALANGAN MAHASISWA AKUNTANSI kadek intan mahayuni, Ni; Nyoman Ari Surya Dharmawan; Wiguna, i Gd Nandra Hary
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.99616

Abstract

Academic dishonesty among students has become a major concern in Indonesian higher education, as academic fraud serves as a predictor of corruption levels in a country. This study aimed to explore and analyze the reasons behind academic dishonesty practices among students using the Theory of Reasoned Action and Fraud Diamond as theoretical frameworks. A qualitative method with a case study approach was employed, where data were collected through observation, interviews with accounting students and lecturers at the Faculty of Economics, Undiksha, and documentation. The findings reveal that technological developments, particularly AI (ChatGPT), significantly impact learning methods. Students utilize AI to complete assignments quickly and efficiently, yet this usage potentially creates long-term dependency and academic fraud such as plagiarism and ghostwriting services. Academic pressure from accumulated tasks and tight deadlines becomes the primary trigger for students seeking instant solutions. The monotonous learning system lacking practical application drives students to suggest improvements in time flexibility, active lecturer involvement, and theory-practice balance to prevent academic dishonesty.
PENGARUH PENERAPAN SAMSAT DIGITAL NASIONAL DAN SAMSAT KERTI TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN BULELENG Rahayuni, Ni Putu Vira Sinta; Darmawan, Nyoman Ari Surya; Putra, I Putu Yunartha Pradnyana
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 1 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i1.100640

Abstract

This research was conducted with the aim to determine the influence of the National Digital Samsat application (SIGNAL) and the Samsat Kerti service on motor vehicle taxpayers’ compliance in Buleleng Regency. This research is classified as a quantitative study, in which primary data were used. The primary data were collected by distributing questionnaires online via Google Form. The population of this research consists of 524,799 motor vehicle taxpayers registered at the Joint Samsat Office of Buleleng. The sampling technique used is purposive sampling, and the total sample determined was 100 respondents, who are motor vehicle taxpayers domiciled in Buleleng Regency and have used both the SIGNAL application and Samsat Kerti service. The techniques used to analyze the data include Descriptive Statistical Analysis, data quality testing, classical assumption tests, multiple linear regression analysis, t-tests, and the coefficient of determination (R²), all processed using SPSS version 26.0 for Windows. This research found that both the SIGNAL application (X1) and Samsat Kerti service (X2) have a positive and significant influence on motor vehicle taxpayer compliance (Y) in Buleleng Regency.  
Co-Authors ., A.A.Gede Rahadi Aprijana A.A.Gede Rahadi Aprijana . Abdurrahman . Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Anak Agung Gede Sugianthara Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Anastasia Indah Ayu Purnama . Antari, Kade Wiwik Arzia Biwi . Ayu Kadek Prihartini . Ayu Kadek Prihartini ., Ayu Kadek Prihartini Ayu Putu Yulia Kusuma Wardani Ayu, Ni Luh Ayu Sri Kusuma Dewi Bayuna, Gede Riko Chadina Ari Astiti . Dedi . Desak Nyoman Sri Werastuti, S.E., Ak. . Desak Nyoman Widia Novitasari . Devananda, Ni Putu Hanindita Atika Dharma Cahyadi Dhelia Dayu Anasthasia . Dhimas Putra Negara Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Dwija Putri . Evi Deliana Prastiwi . Febrianti, Pande Kadek Vina Gde Deny Larasdiputra Gede Adi Yuniarta Gede Adi Yuniarta, SE.AK . Gede Krisna Saputra . Gede Krisna Saputra ., Gede Krisna Saputra Gede Krisna Wiguna Gede Widiasa . Gede Wiranata, Pande Gunawan, Putu Wahyu I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Ria Erawan I Gusti Ayu Purnamawati I Gusti Ayu Rindayani . I Gusti Ayu Rindayani ., I Gusti Ayu Rindayani I Kadek Indra Dwi Utama Putra . I Kadek Suranata I Kadek Yoga Sanjaya I Ketut Gunawan . I Ketut Gunawan ., I Ketut Gunawan I Komang Ari Diksani . I Made Angga Parama Artha . I Made Darma Prawira . I Made Pradana Adiputra I Made Widi Hartawan I Made Widi Hartawan . I Nyoman Agus Tri Arnawa . I Nyoman Putra Yasa I Putu Gede Diatmika I Putu Laksmana Narayana I Wayan Krisna Aris Saputra I Wayan Werasmana Sancaya Ida Ayu Putu Sastrika . Ida Ayu Rysma Dewi Ida Bagus Diddo Kusuma Jayawarsa, A.A. Ketut Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . Kadek Bagus Ady Maha Dipha Kadek Evi Ariyantini . Kadek Feri Perdana Putra kadek intan mahayuni, Ni Kadek Juni Asrini . Kadek Lisa Damayanti . Kadek Narayana Kadek Rosiliana . Kadek Tias Raka Putri . Kadek Tias Raka Putri ., Kadek Tias Raka Putri Kadek Tri Jayamanu . Kadek Yuda Mahardika Ketut Aristina Dewi . Ketut Lanang Saputra . Ketut Susiani Khafi Nugraha Iskandar Komang Adi Kurniawan Saputra Komang Alit Trijayanti . Komang Alit Trijayanti ., Komang Alit Trijayanti Komang Ayu Satyaningsih . Komang Gita Asri Utami Komang Nayantara Arya Dinatha Komang Noviriantini . Komang Noviriantini ., Komang Noviriantini Komang Ratih Adiani Giri Komang Sri Endrayani . Lucy Sri Musmini Luh Ardiana . Luh Madori Sekarsari Luh Nanda Yogita Fani . Luh Putu Suriati . Luh Sugiani . Luh Tusna Putri Darmayanti Luh Wawas Wati M Tantowi Jauhari Nadlari . M.Or. S.Pd. Gede Eka Budi Darmawan . Madarina Laili . Madarina Laili ., Madarina Laili Made Ardi Mahendra Made Ariada Made Ariada Made Aristia Prayudi Made Arsa Darmawan . Made Edy Sutawan . Made Edy Sutawan ., Made Edy Sutawan Made Rio Renata Adiyatma Made Satria Wira Adi Santosa Mahena, Komang Mahena Mahendra, Made Ardi Manuaba, Ida Bagus Krisnayana Md Budi Sastrawan Wiguna . Md Budi Sastrawan Wiguna ., Md Budi Sastrawan Wiguna Mertyani Sari Dewi ., Mertyani Sari Dewi Mudinillah, Adam Mujayanti Mandasari . Mujayanti Mandasari ., Mujayanti Mandasari Nabilla Dhiya Fitriana Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana Ni Gusti Ayu Nila Suciadnyani Ni Kadek Darmiasih . Ni Kadek Darmiasih ., Ni Kadek Darmiasih Ni Kadek Dewi Asih . Ni Kadek Sinarwati Ni Ketut Alit Rusmadewi Parmad . Ni Ketut Rusmiadi Putri . Ni Luh Ayu Asih Tirta Devi Ni Luh Damayanti . Ni Luh Gede Erni Sulindawati Ni Luh Kadek Mari Ani . Ni Luh Ketut Jesi Asmarani . Ni Luh Ningsih Partami . Ni Luh Nyoman Ari Udiyanti . Ni Luh Putu Ageng Pradnya Paramita . Ni Luh Putu Ageng Pradnya Paramita ., Ni Luh Putu Ageng Pradnya Paramita Ni Luh Putu Arin Astiari . Ni Luh Putu Febri Arsiningsih . Ni Luh Putu Febri Arsiningsih ., Ni Luh Putu Febri Arsiningsih Ni Luh Putu Tri Angga Wandita . Ni Made Ratna Wati . Ni Made Rika Krisna Dewi . Ni Made Suratmi . Ni Pt Intan Putri s . Ni Wayan Ristiani . Ni Wayan Ristiani ., Ni Wayan Ristiani Novita Rahmadani . Nyoman Ari Setiawan Jaya Sasmita . Nyoman Ayu Devi Sri Utami . Nyoman Ayu Devi Sri Utami ., Nyoman Ayu Devi Sri Utami Nyoman Ayu Wulan Trisna Dewi . Nyoman Ida Adriani . Nyoman Ida Adriani ., Nyoman Ida Adriani Nyoman Trisna Herawati Pande Kadek Vina Febrianti Prayitna, Hary Prof. Dr. I Ketut Dharsana,M.Pd . Putra, I Putu Yunartha Pradnyana Putra, Kadek Feri Perdana Putra, Putu Yunartha Pradnyana Putu Adi Putra . Putu Agus Dharma Putra Putu Ari Handayani Putu Ayu Ratnayani . Putu Ayu Sita Laksmi Putu Eka Nopiyani . Putu Nila Utami Putu Riana Primayani . Putu Sri Mertayani . Putu Sri Mertayani ., Putu Sri Mertayani Putu Wahyu Gunawan Putu Yunartha Pradnyana Putra Raden Mohamad Herdian Bhakti Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saputra, Komang Trisnawa Tanty, Giokvannie Vernaya Utami, Komang Gita Asri Wardani, Ayu Putu Yulia Kusuma Wayan Arsane Widiartana, Ngurah Kaler Wiguna, Gede Krisna Windy Tresna Gitayani . Windy Tresna Gitayani ., Windy Tresna Gitayani Yundari, Yundari Yunika Debora Galingging