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Putu Sri Arta Jaya Kusuma
Universitas Pendidikan Nasional
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Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI Ayu Niata Sari, Luh; Sri Arta Jaya Kusuma, Putu
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14472

Abstract

This research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors.
Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023 Lestari, Ni Made Sri Indah; Jaya Kusuma, Putu Sri Arta
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14466

Abstract

This study aims to examine the effect of tax avoidance, earnings management, and profitability on the cost of debt. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) for 2021-2023. The research sample was taken using purposive sampling method which obtained 45 mining sector companies or 135 annual financial reports. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis techniques in this study are descriptive statistics, classical assumption tests and multiple linear regression tests. The software used is SPSS 25. The test results of this study use multiple linear regression analysis. The results showed that tax avoidance has no effect on the cost of debt. Earnings management has no effect on the cost of debt. Profitability has a positive effect on the cost of debt.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Santika, Kadek Sinta; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16327

Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Pengaruh Kebijakan Perpajakan, Praktik Akuntansi Pajak dan GCG Terhadap Kinerja Keuangan Perusahaan Manufaktur: Sektor Kimia Sinyari, Ni Wayan; Jaya Kusuma, Putu Sri Arta
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14467

Abstract

The issues in this study are about Good Corporate Governance which can have a significant influence on tax avoidance. The purpose of this study is to analyse the effect of tax policy, tax accounting practices and good corporate governance on financial performance using a quantitative approach and involving 90 populations which are financial reports for the last three years, namely from 2021-2023. Data collection instruments were taken through the Indonesia Stock Exchange online, this study uses secondary and multiple linear techniques. The results arising from the study show that there is no effect on these two variables
Menggalakkan Gaya Hidup Sehat Melalui Pengenalan dan Konsumsi Tanaman Toga Ni Putu Budiadnyani; Putu Pande R. Aprilyani Dewi; I G A A Pramita Indraswari; I G A Desy Arlita; Putu Sri Arta Jaya Kusuma; I G A N Alit Sumantri
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i2.5269

Abstract

Latar belakang: Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Kesejahteraan masyarakat merupakan faktor penting dalam pembangunan suatu negara. Pengenalan Tanaman Obat Keluarga (TOGA) memiliki potensi untuk meningkatkan kesehatan dan kesejahteraan masyarakat. Desa Buahan, Gianyar, Provinsi Bali memiliki potensi lahan subur yang luas, keunggulan dalam hal mata pencaharian masyarakat adalah pertanian. Potensi pertanian di Desa Buahan terkait erat dengan tanahnya yang subur dan keahlian masyarakat dalam bertani dan tanaman obat. Metode pengabdian: Hal ini akan dilakukan dalam skema pengabdian kepada pelaku Ibu PKK di Desa Buahan, Kecamatan Payangan, Kabupaten Gianyar, Provinsi Bali. Kegiatan ini merupakan bagian dari Economy Social Activity (ESA) di tahun 2024 dengan tema “EMPOWERING VILLAGE COMMUNITIES: ADVANCING SDG’S THROUGH TOGA (MEDICAL PLANTS) IMPLEMENTATION”. Hasil pengabdian: Hasil yang diperoleh adalah sosialisasi yang dilakukan telah mampu memotivasi, membuka wawasan, dan pola pikir pelaku Ibu PKK di Desa Buahan, Gianyar, Provinsi Bali untuk lebih mengenal kegunaan tanaman obat keluarga serta pengetahuan tentang budidaya tanaman obat keluarga, sehingga dapat berkontribusi pada pengembangan ekonomi lokal dan memberikan peluang untuk kewirausahaan di masyarakat. Kesimpulan: Serangkaian dari kegiatan acara edukasi yang telah dilakukan dengan baik atas dukungan dari semua pihak yang telah terlibat dalam acara.
Pengaruh Literasi Keuangan, Financial Technology, Dan Gaya Hidup Hedonisme Terhadap Perilaku Pengelolaan Keuangan Pribadi Pada Generasi Z Di Kota Denpasar Maharani, Putu Serly; Kusuma, Putu Sri Arta Jaya
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2394

Abstract

This study examines how financial literacy, financial technology, and lifestyle hedonism impact the personal financial management behavior of generation Z in Denpasar. In the study, quantitative methods were used. The sample was created based on a survey given to generation Z in Denpasar. The study had 80 respondents. The sampling method used purposive sampling method. Furthermore, questionnaires were distributed and evaluated using a Likert Scale with values from 1 to 5 for each question. Data testing was also conducted using SPSS version 29, which includes instrument test, classical assumption test, and hypothesis testing. The findings of this study are expected to provide valuable insights into how financial literacy, financial technology, and hedonic lifestyle influence the personal financial management behavior of Generation Z in Denpasar. The results of this study indicate that financial literacy and financial technology have a major influence on financial management behavior. In addition, the hedonism lifestyle factor does not have a significant impact on how a person manages finances.
Pengaruh Tax Avoidance, Earnings Management, Profitabilitas Terhadap Cost Of Debt Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI Tahun 2021-2023 Lestari, Ni Made Sri Indah; Jaya Kusuma, Putu Sri Arta
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of tax avoidance, earnings management, and profitability on the cost of debt. The population used in this study are mining sector companies that have been listed on the Indonesia Stock Exchange (IDX) for 2021-2023. The research sample was taken using purposive sampling method which obtained 45 mining sector companies or 135 annual financial reports. The data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis techniques in this study are descriptive statistics, classical assumption tests and multiple linear regression tests. The software used is SPSS 25. The test results of this study use multiple linear regression analysis. The results showed that tax avoidance has no effect on the cost of debt. Earnings management has no effect on the cost of debt. Profitability has a positive effect on the cost of debt.
Dampak Profitabilitas, Leverage, dan Company Size terhadap Praktik Penghindaran Pajak di Perusahaan Teknologi yang Terdaftar di BEI Ayu Niata Sari, Luh; Sri Arta Jaya Kusuma, Putu
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the influence of profitability, leverage, and firm size on tax avoidance practices. The study centered on 12 manufacturing firms in the technology sector, chosen via purposive sampling, covering the period from 2021 to 2023. The analysis utilized secondary data extracted from yearly financial statements and employed multiple linear regression techniques. Findings reveal a significant positive correlation between profitability and tax avoidance strategies. However, the study found no substantial effect of leverage or firm size on tax avoidance behaviors.
PENGARUH FINANCIAL PRESSURE, SISTEM PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA LEMBAGA PERKREDITAN DESA Santika, Kadek Sinta; Budiadnyani, Ni Putu; Prena, Gine Das; Kusuma, Putu Sri Arta Jaya
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A lot of news has spread regarding fraud cases that have occurred in Village Credit Institutions (LPD), thus making people's views on LPDs decline. The purpose of this study was to determine the effect of financial pressure, internal control system, compliance with accounting rules and organizational commitment on the tendency of accounting fraud in LPDs. This type of research is quantitative research. Data obtained from distributing questionnaires directly. The population used is all LPD employees in Badung Regency who are registered in the Badung Regency LPLPD. The sampling technique in this study used purposive sampling technique. By using a sample of 49 LPDs with 180 LPD employee respondents. Data analysis in this study used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis and hypothesis testing with the help of the SPSS program. The results of this study indicate that financial pressure has a significant positive effect on the tendency of accounting fraud, the internal control system has a significant negative effect on the tendency of accounting fraud, the observance of accounting rules has a significant negative effect on the tendency of accounting fraud, and organizational commitment has a significant negative effect on the tendency of accounting fraud.
Pembelajaran di Luar Kampus Mahasiswa Undikas Dengan Kunjungan Perusahaan PT AICE Mojokerto Putri, Komang Asri Widya; Kusuma, Putu Sri Arta Jaya
Medani : Jurnal Pengabdian Masyarakat Vol. 3 No. 3 (2024): Desember 2024
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jpm.v3i3.514

Abstract

Untuk mengetehaui segala sesuatu diperlukan kegiatan belajar. Pada saat melakukan proses pembelajaran pada jenjang kuliah, bisa dilakukan di kampus bahkan di luar kampus. Salah satu jenis pembelajaran di kampus adalah kegiatann kunjungan perusahaan. Kampus Universitas Pendidikan Nasional atau UNDIKNAS selalu rutin dalam melaksanakan kunjungan perusahaan. Kunjungan perusahaan pertama untuk mahasiswa Angkatan 2022 adalah menuju kota Malang. Diantara banyak jenis perusahaan disana, terdapat PT Aice yang dikunjungi mahasiswa UNDIKNAS. Untuk mengetahui perusahaan PT Aice merupakan salah satu dari pembuatan penelitian. Didapatkan hasil penelitian berupa Jumlah peserta mahasiswa UNDIKNAS yang mengikuti kunjungan perusahaan PT AICE sebanyak 58 orang mahasiswa dan 2 dosen pendamping.. PT AICE, pabrik es krim terbesar di Indonesia, didirikan di Singapura dan memiliki pabrik di Mojokerto. Proses produksi meliputi pencampuran bahan baku, pembekuan, dan pengemasan, dengan sistem pembersihan otomatis untuk menjaga kebersihan. To find out everything that is needed for learning activities. When carrying out the learning process at college level, it can be done on campus or even off campus. One type of learning on campus is company visit activities. The National Education University or UNDIKNAS campus always routinely conducts company visits. The first company visit for students of the Class of 2022 was to the city of Malang. Among the many types of companies there, there is PT Aice which was visited by UNDIKNAS students. To find out the company PT Aice is one of the researches. The results of the study were obtained in the form of the number of UNDIKNAS student participants who participated in the PT AICE company visit as many as 58 students and 2 accompanying lecturers. PT AICE, the largest ice cream factory in Indonesia, was founded in Singapore and has a factory in Mojokerto. The production process includes mixing raw materials, freezing, and packaging, with an automatic cleaning system to maintain cleanliness.  
Co-Authors Anak Agung Ayu Ngurah Tini Rusmini Gorda Ayu Niata Sari, Luh Cahya Kencana, Anak Agung Sri Regina Dewa Ayu Ary Andrika Meranggi dewi, Ida Ayu Kusuma Dharma, I Gede Risky Pranata Dina Aristiya, Ni Made Enha Rahima Rahmi Gde Bagus Pradipta Nandana Putu Gde Marco Sucipta Gede Crisna Wijaya Gine Das Prena Gorda, A.A.A. Ngr Sri Rahayu Grahita, Ni Kadek Sandya Gusi Putu Lestara Permana Harika Putri, Made Ayu Chandra Dewi Hariyanto, Alycia Najwa I G A A Pramita Indraswari I G A N Alit Sumantri I G. A. Desy Arlita I Kadek Beni Dwi Permana I Ketut Suryanawa I Made Chandra Mandira I Made Chandra Wijaya Ida Bagus Teddy Prianthara Indraswari, I G A A Pramita Indraswari, I Gusti Agung Ayu Pramita Intan Brilian Patricia J. Ana Jagaddhita, I Kadek Ekna Satria Kadek Srestiyani Komang Ayu Malini Kriswari Komang Ayu Malini Kriswari Komang Sri Widiantari Krisna Bayu, I Gusti Ngurah Agung Kustina, Ketut Tanti Laksmi, Kadek Wulandari Lestari, Ni Made Sri Indah Maha Diva, Anak Agung Ira Maharani, Putu Serly Meilani, I Gusti Ayu Ratih Mewu, Marina Yetrin Sriyati Mini Citra Wati, Mang Mulya Wardani, Ni Komang Tri Adi Ni Komang Triana Dewi Ni Putu Budiadnyani Ni Putu Budiadnyani Ni Putu Dian Puspana Dewi Ni Putu Nina Eka Lestari Ni Putu Shri Ayu Wulan Devi Ni Putu Wisna Nadya Baby Bellinda Pramesti Ningsih, Ni Made Widiastuti Putri Maheswari, Ni Putu Putri Sima, Agung Pramafasya Putri, Komang Asri Widya Putri, Mutiara Sani Putri, Ni Putu Pradnya Sugiantari Putu Ayu Nandita Dewanti Aderia Putri Putu Pande R. Aprilyani Dewi Putu Seli Dianawati Putu Seli Dianawati Putu Wulan Karnia Dewi Rai Mita Rosita Dewi, Kadek Santika, Kadek Sinta Setia Devi, Anak Agung Istri Sihaloho, Gloria Ayu Natalia Sinyari, Ni Wayan Sri Fitriani Suciningsih, Luh Mas Prisila Sumantri, I G A N Alit Susila, Fany Swardyani, Winda Theadora, Kadek Wangge, Patrisius Raymond Wijaya, Gede Crisna Yuuka Narita Putri, Ni Made