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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika 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
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Corporate Social Responsibility Sebagai Pemoderasi: Determinan Efisiensi Investasi Devi, Ni Luh Ayu Asih Tirta; Darmawan, Nyoman Ari Surya; Atmadja, Anantawikrama Tungga
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2733

Abstract

This study aims to analyze the effect of ownership structure, financial reporting quality, and corporate governance on investment efficiency, and to test the role of Corporate Social Responsibility (CSR) as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. The results of the study indicate that ownership structure and financial reporting quality do not have a significant effect on investment efficiency. This condition is thought to be influenced by concentrated ownership, weak monitoring mechanisms, and low reliability of accounting information due to information asymmetry and financial reporting manipulation. In contrast, corporate governance has a positive and significant effect on investment efficiency, indicating the importance of effective managerial supervision. CSR is unable to moderate the relationship between ownership structure and financial reporting quality with investment efficiency, because its implementation is still symbolic and not strategic. However, CSR is able to moderate the relationship between governance and investment efficiency, indicating its role as a governance strengthening tool that encourages transparency, accountability, and more efficient investment decision making. This study presents novelty by showing that CSR is only effective as a moderator in the relationship between governance and investment efficiency, but not in ownership structure and financial reporting quality. The implication is that CSR needs to be integrated strategically to truly strengthen corporate governance and investment efficiency.
Persepsi Wajib Pajak Badan Terhadap Penggunaan Core Tax Administration System Dalam Pelaporan SPT Masa : Corporate Taxpayers' Perceptions of the Use of the Core Tax Administration System in Periodic Tax Return Reporting Tanty, Giokvannie Vernaya; Putra Yasa , I Nyoman; Surya Dharmawan, Nyoman Ari
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 6 No. 1 (2026): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v6i1.1258

Abstract

Implementasi Core Tax Administration System dalam pelaporan Surat Pemberitahuan Masa merupakan bagian dari transformasi digital administrasi perpajakan di Indonesia yang bertujuan meningkatkan efektivitas dan transparansi pengelolaan pajak. Penelitian ini menggunakan pendekatan Unified Theory of Acceptance and Use of Technology dengan metode kualitatif melalui wawancara mendalam terhadap wajib pajak badan sebagai pengguna sistem di lingkungan perusahaan. Data dianalisis secara deskriptif dengan mengelompokkan temuan berdasarkan konstruk performance expectancy, effort expectancy, facilitating conditions, dan social influence. Hasil penelitian menunjukkan bahwa dari aspek performance expectancy, sistem dipersepsikan mampu meningkatkan integrasi data perpajakan, memperkuat transparansi informasi, serta mempermudah pemantauan kewajiban pajak melalui fitur pelacakan status dan pre-populated sehingga mendorong keteraturan administrasi. Namun demikian, pada aspek effort expectancy, persepsi kemudahan penggunaan masih dipengaruhi oleh kendala teknis seperti perlambatan server, gangguan akses, kegagalan penyimpanan data, session timeout, serta hambatan login, terutama pada periode mendekati batas waktu pelaporan. Pada aspek facilitating conditions, panduan dan sosialisasi dari otoritas pajak dinilai cukup informatif, meskipun peningkatan stabilitas sistem dan respons teknis yang lebih cepat masih diperlukan. Sementara itu, dari aspek social influence, penggunaan sistem lebih dipengaruhi oleh sifatnya yang wajib sebagai kebijakan pemerintah dibandingkan tekanan lingkungan sosial. Secara keseluruhan, sistem dipersepsikan memberikan manfaat kinerja yang positif, namun optimalisasi penerimaan dan pengalaman pengguna masih bergantung pada perbaikan aspek teknis serta penguatan dukungan instansi.
Proses dan hasil pengkajian pembelajaran berbasis pendidikan karakter pada kursus hotel hospital Kadek Suranata; I Ketut Dharsana; I Nyoman Ari Surya Dharmawan
Lentera Negeri Vol. 3 No. 2 (2022): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/99830

Abstract

This Community Service Program aims to strengthen the implementation of Strengthening Character Education in tourism LKP Training through Lesson study models.  There are three main stages implemented in the lesson study program, namely plan, do, and see.  Two classes with a total of 21 and 23 students respectively along with two structures at LKP OTC Bali were appointed as models that opened classes in lesson study activities. Through discussions of curriculum studies and lesson plans, hospitality courses are selected in this program.  Lesson study activities are carried out in two cycles each for each class and   model instructor. The observers of this activity are 65 instructors, OTC management staff throughout Bali as internal observers and academics from Ganesha University of Education as external observers. Data on the instructor’s ability to design, implement and evaluate learning is obtained through guided observation carried out by all observers. Data on the character of religious, discipline, hard work and curiosity of students are measured before the program is implemented and after the program ends. The data were analyzed descriptively and percentage. The results of observations show that there is an increase in the ability of instructors in designing character-based learning activities, implementing KDP, and evaluation abilities in cycle II.  Based on the results of measuring the character of religious, discipline, endurance and curiosity of students participating in the course can be found an increase in all the characters aspect between before and after taking the hospitality course that integrates the strengthening of character education.
Penguatan kualitas pembelajaran berbasis kurikulum OBE melalui lesson study di LPK Kadek Suranata; Gede Eka Budi Darmawan; Nyoman Ari Surya Darmawan; Ketut Susiani; Luh Wawas Wati
Lentera Negeri Vol. 5 No. 2 (2024): Lentera Negeri
Publisher : Indonesian Institute For Counseling, Education and Therapy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/991280

Abstract

Tantangan yang dihadapi LPK pariwisata untuk meningkatkan kualitas lulusan memerlukan upaya untuk melakukan perbaikan kurikulum dan peningkatan kualitas instruksional. Studi ini bertujuan untuk mendeskripsikan hasil pendampingan penguatan kualitas pembelajaran berbasis kurikulum OBE di LPK OTC Bali melalui kegiatan lesson study. Metode kegiatan yang digunakan meliputi lokakarya, workshop, pendampingan unjuk kerja dan FGD. Peserta kegiatan meliputi managamen dan instruktur LPK OTC Bali sebanyak 67 orang dan 120 mahasiswa. Evaluasi terhadap capaian setiap tahap kegiatan diukur melalui metode angket dan penilaian hasil unjuk kerja. Hasil evaluasi pelaksanaan program kegiatan ini menunjukkan bahwa (1) setelah dilaksanakan sosialisasi, pemahaman peserta kegiatan PkM cenderung berada pada tingkat baik sekali dan pada tingkat pemahaman yang baik, (2) hasil workshop pengembangan kurikulum dan perangkat instruksional menunjukkan kemampuan para peserta kegiatan dalam penyusunan kurikulum berbasis OBE pada semua indikator cenderung pada tingkat sangat baik dan baik, dan (3) tingkat kepuasan mahasiswa terhadap kurikulum yang digunakan instruktur serta implementasi intruksional oleh instruktur setelah pelaksanaan dua siklus lesson study pada dua aspek yang diukur dan pada setiap indikator mencapai target yang ditetapkan, yaitu >75%. Hasil tersebut merekomendasikan kepada LPK menggunakan lesson study sebagai metode mengembangkan kurikulum yang lebih relevan dengan kebutuhan industri, meningkatkan kemampuan instruktur serta kualitas intruksional di LPK.
Co-Authors ., A.A.Gede Rahadi Aprijana A.A. Ketut JAYAWARSA A.A.Gede Rahadi Aprijana . Abdurrahman . Ady Maha Dipha, Kadek Bagus Ak. S.E. Desak Nyoman Sri Werastuti . Ali Djamhuri Alim 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 Devi, Ni Luh Ayu Asih Tirta Dharma Cahyadi Dhelia Dayu Anasthasia . Dhimas Putra Negara Dirgayusa Sukma Putra . Dr. Edy Sujana,SE,Msi,AK . Dwija Putri . Edy Sujana 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 . Gunawan, Putu Wahyu Handayani, Putu Ari I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Bhakti Pratama . I Gede Pasek Astika 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 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 Wayan Krisna Aris Saputra I Wayan Werasmana Sancaya Ida Ayu Putu Sastrika . Ida Ayu Rysma Dewi Ida Bagus Diddo Kusuma Jefry Wijaya . Kade Satya Gita Rismawan Kade Wiwik Antari Kadek Arin Prasasti . Kadek Ayu Krisna Dewi . 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 . 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 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 Musmini, Lucy Sri Musmini Nadia Septiana Putri . Narayana, Kadek Negara, Dhimas Putra Ngurah Kaler Widiartana 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 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 Prayitna, Hary Prof. Dr. I Ketut Dharsana,M.Pd . Putra Yasa , I Nyoman Putra, I Putu Yunartha Pradnyana Putra, Kadek Feri Perdana Putra, Putu Yunartha Pradnyana Putu Adi Putra . Putu Agus Dharma Putra 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 Raden Mohamad Herdian Bhakti Raga Fahmy Darmawan . Rahayuni, Ni Putu Vira Sinta Rindiani, Putu Novi Robin Gita Mandira . Santosa, Made Satria Wira Adi Saptameyana, Guna Saputra, Komang Trisnawa Suciadnyani, Ni Gusti Ayu Nila 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 Yunista, Viera